<?xml version="1.0" ?>
<!-- This file is part of Tryton.  The COPYRIGHT file at the top level of
this repository contains the full copyright notices and license terms. -->
<tryton>
    <data>
        <record model="account.account.type.template" id="type_balance">
            <field name="name">Kontentypenplan SKR03 (Germany)</field>
            <field name="sequence" eval="10"/>
            <field name="statement" eval="None"/>
        </record>
        <record model="account.account.type.template" id="type_960">
            <field name="name">Aktiva</field>
            <field name="parent" ref="type_balance"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="type_1020">
            <field name="name">Ausstehende Einlagen</field>
            <field name="parent" ref="type_960"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="type_1025">
            <field name="name">davon eingefordert</field>
            <field name="parent" ref="type_1020"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="type_1050">
            <field name="name">Aufwendungen für die Ingangsetzung und Erweiterung des Geschäftsbetriebs</field>
            <field name="parent" ref="type_960"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="type_1060">
            <field name="name">Aufwendungen für die Währungsumstellung auf den Euro</field>
            <field name="parent" ref="type_960"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="type_1080">
            <field name="name">Anlagevermögen</field>
            <field name="parent" ref="type_960"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="type_1100">
            <field name="name">Immaterielle Vermögensgegenstände</field>
            <field name="parent" ref="type_1080"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="type_1120">
            <field name="name">Konzessionen, gewerbliche Schutzrechte und ähnliche Rechte und Werte sowie Lizenzen an solchen Rechten und Werten</field>
            <field name="parent" ref="type_1100"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="type_1130">
            <field name="name">Geschäfts- oder Firmenwert</field>
            <field name="parent" ref="type_1100"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="type_1150">
            <field name="name">geleistete Anzahlungen</field>
            <field name="parent" ref="type_1100"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="type_1180">
            <field name="name">Sachanlagen</field>
            <field name="parent" ref="type_1080"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="type_1200">
            <field name="name">Grundstücke, grundstücksgleiche Rechte und Bauten einschließlich der Bauten auf fremden Grundstücken</field>
            <field name="parent" ref="type_1180"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="type_1210">
            <field name="name">technische Anlagen und Maschinen</field>
            <field name="parent" ref="type_1180"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="type_1220">
            <field name="name">andere Anlagen, Betriebs- und Geschäftsausstattung</field>
            <field name="parent" ref="type_1180"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="type_1230">
            <field name="name">geleistete Anzahlungen und Anlagen im Bau</field>
            <field name="parent" ref="type_1180"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="type_1260">
            <field name="name">Finanzanlagen</field>
            <field name="parent" ref="type_1080"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="type_1280">
            <field name="name">Anteile an verbundenen Unternehmen</field>
            <field name="parent" ref="type_1260"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="type_1290">
            <field name="name">Ausleihungen an verbundene Unternehmen</field>
            <field name="parent" ref="type_1260"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="type_1300">
            <field name="name">Beteiligungen</field>
            <field name="parent" ref="type_1260"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="type_1310">
            <field name="name">Ausleihungen an Unternehmen, mit denen ein Beteiligungsverhältnis besteht</field>
            <field name="parent" ref="type_1260"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="type_1320">
            <field name="name">Wertpapiere des Anlagevermögens</field>
            <field name="parent" ref="type_1260"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="type_1325">
            <field name="name">sonstige Ausleihungen</field>
            <field name="parent" ref="type_1260"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="type_1328">
            <field name="name">Genossenschaftsanteile</field>
            <field name="parent" ref="type_1260"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="type_1330">
            <field name="name">Rückdeckungsansprüche aus Lebensversicherungen</field>
            <field name="parent" ref="type_1260"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="type_1410">
            <field name="name">Umlaufvermögen</field>
            <field name="parent" ref="type_960"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="type_1430">
            <field name="name">Vorräte</field>
            <field name="parent" ref="type_1410"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="type_1450">
            <field name="name">Roh-, Hilfs- und Betriebsstoffe</field>
            <field name="parent" ref="type_1430"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="type_1460">
            <field name="name">unfertige Erzeugnisse, unfertige Leistungen</field>
            <field name="parent" ref="type_1430"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="type_1465">
            <field name="name">in Ausführung befindliche Bauaufträge</field>
            <field name="parent" ref="type_1430"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="type_1467">
            <field name="name">in Arbeit befindliche Aufträge</field>
            <field name="parent" ref="type_1430"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="type_1470">
            <field name="name">fertige Erzeugnisse und Waren</field>
            <field name="parent" ref="type_1430"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="type_1480">
            <field name="name">geleistete Anzahlungen</field>
            <field name="parent" ref="type_1430"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="type_1490">
            <field name="name">erhaltene Anzahlungen auf Bestellungen</field>
            <field name="parent" ref="type_1430"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="type_1510">
            <field name="name">Forderungen und sonstige Vermögensgegenstände</field>
            <field name="parent" ref="type_1410"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="type_1530">
            <field name="name">Forderungen aus Lieferungen und Leistungen</field>
            <field name="parent" ref="type_1510"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
            <field name="receivable" eval="True"/>
        </record>
        <record model="account.account.type.template" id="type_1535">
            <field name="name">davon mit einer Restlaufzeit von mehr als einem Jahr</field>
            <field name="parent" ref="type_1530"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
            <field name="receivable" eval="True"/>
        </record>
        <record model="account.account.type.template" id="type_1540">
            <field name="name">Forderungen gegen verbundene Unternehmen</field>
            <field name="parent" ref="type_1510"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="type_1545">
            <field name="name">davon mit einer Restlaufzeit von mehr als einem Jahr</field>
            <field name="parent" ref="type_1540"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="type_1550">
            <field name="name">Forderungen gegen Unternehmen, mit denen ein Beteiligungsverhältnis besteht</field>
            <field name="parent" ref="type_1510"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="type_1555">
            <field name="name">davon mit einer Restlaufzeit von mehr als einem Jahr</field>
            <field name="parent" ref="type_1550"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="type_1580">
            <field name="name">sonstige Vermögensgegenstände</field>
            <field name="parent" ref="type_1510"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="type_1585">
            <field name="name">davon mit einer Restlaufzeit von mehr als einem Jahr</field>
            <field name="parent" ref="type_1580"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="type_1600">
            <field name="name">Wertpapiere</field>
            <field name="parent" ref="type_1410"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="type_1620">
            <field name="name">Anteile an verbundenen Unternehmen</field>
            <field name="parent" ref="type_1600"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="type_1630">
            <field name="name">eigene Anteile</field>
            <field name="parent" ref="type_1600"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="type_1640">
            <field name="name">sonstige Wertpapiere</field>
            <field name="parent" ref="type_1600"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="type_1660">
            <field name="name">Kassenbestand, Bundesbankguthaben, Guthaben bei Kreditinstituten und Schecks</field>
            <field name="parent" ref="type_1410"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="type_1680">
            <field name="name">Rechnungsabgrenzungsposten</field>
            <field name="parent" ref="type_960"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="type_1700">
            <field name="name">Abgrenzung latenter Steuern</field>
            <field name="parent" ref="type_960"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="type_1960">
            <field name="name">Passiva</field>
            <field name="parent" ref="type_balance"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="type_2020">
            <field name="name">Kapital</field>
            <field name="parent" ref="type_1960"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="type_2030">
            <field name="name">Anfangskapital</field>
            <field name="parent" ref="type_2020"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="type_2050">
            <field name="name">Einlagen</field>
            <field name="parent" ref="type_2020"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="type_2060">
            <field name="name">Entnahmen</field>
            <field name="parent" ref="type_2020"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="type_2070">
            <field name="name">Jahresüberschuss Jahresfehlbetrag</field>
            <field name="parent" ref="type_2020"/>
            <field name="sequence" eval="10"/>
            <field name="statement">income</field>
        </record>
        <record model="account.account.type.template" id="type_2310">
            <field name="name">Einlagen stiller Gesellschafter</field>
            <field name="parent" ref="type_1960"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="type_2330">
            <field name="name">Sonderposten mit Rücklageanteil</field>
            <field name="parent" ref="type_1960"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="type_2335">
            <field name="name">Sonderposten für Zuschüsse und Zulagen</field>
            <field name="parent" ref="type_1960"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="type_2340">
            <field name="name">Sonderposten aus der Währungsumstellung auf den Euro</field>
            <field name="parent" ref="type_1960"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="type_2360">
            <field name="name">Rückstellungen</field>
            <field name="parent" ref="type_1960"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="type_2380">
            <field name="name">Rückstellungen für Pensionen und ähnliche Verpflichtungen</field>
            <field name="parent" ref="type_2360"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="type_2390">
            <field name="name">Steuerrückstellungen</field>
            <field name="parent" ref="type_2360"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="type_2410">
            <field name="name">sonstige Rückstellungen</field>
            <field name="parent" ref="type_2360"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="type_2440">
            <field name="name">Verbindlichkeiten</field>
            <field name="parent" ref="type_1960"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="type_2460">
            <field name="name">Anleihen</field>
            <field name="parent" ref="type_2440"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="type_2465">
            <field name="name">davon konvertibel</field>
            <field name="parent" ref="type_2460"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="type_2467">
            <field name="name">davon mit einer Restlaufzeit bis zu einem Jahr</field>
            <field name="parent" ref="type_2460"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="type_2470">
            <field name="name">Verbindlichkeiten gegenüber Kreditinstituten</field>
            <field name="parent" ref="type_2440"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="type_2475">
            <field name="name">davon mit einer Restlaufzeit bis zu einem Jahr</field>
            <field name="parent" ref="type_2470"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="type_2480">
            <field name="name">erhaltene Anzahlungen auf Bestellungen</field>
            <field name="parent" ref="type_2440"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="type_2485">
            <field name="name">davon mit einer Restlaufzeit bis zu einem Jahr</field>
            <field name="parent" ref="type_2480"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="type_2490">
            <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen</field>
            <field name="parent" ref="type_2440"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
            <field name="payable" eval="True"/>
        </record>
        <record model="account.account.type.template" id="type_2495">
            <field name="name">davon mit einer Restlaufzeit bis zu einem Jahr</field>
            <field name="parent" ref="type_2490"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
            <field name="payable" eval="True"/>
        </record>
        <record model="account.account.type.template" id="type_2500">
            <field name="name">Verbindlichkeiten aus der Annahme gezogener Wechsel und der Ausstellung eigener Wechsel</field>
            <field name="parent" ref="type_2440"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="type_2505">
            <field name="name">davon mit einer Restlaufzeit bis zu einem Jahr</field>
            <field name="parent" ref="type_2500"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="type_2510">
            <field name="name">Verbindlichkeiten gegenüber verbundenen Unternehmen</field>
            <field name="parent" ref="type_2440"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="type_2515">
            <field name="name">davon mit einer Restlaufzeit bis zu einem Jahr</field>
            <field name="parent" ref="type_2510"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="type_2520">
            <field name="name">Verbindlichkeiten gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht</field>
            <field name="parent" ref="type_2440"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="type_2525">
            <field name="name">davon mit einer Restlaufzeit bis zu einem Jahr</field>
            <field name="parent" ref="type_2520"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="type_2530">
            <field name="name">sonstige Verbindlichkeiten</field>
            <field name="parent" ref="type_2440"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="type_2535">
            <field name="name">davon aus Steuern</field>
            <field name="parent" ref="type_2530"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="type_2537">
            <field name="name">davon im Rahmen der sozialen Sicherheit</field>
            <field name="parent" ref="type_2530"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="type_2539">
            <field name="name">davon mit einer Restlaufzeit bis zu einem Jahr</field>
            <field name="parent" ref="type_2530"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="type_2560">
            <field name="name">Rechnungsabgrenzungsposten</field>
            <field name="parent" ref="type_1960"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="type_2890">
            <field name="name">Bilanzneutrale Konten</field>
            <field name="parent" ref="type_balance"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="type_2980">
            <field name="name">Verbindlichkeiten aus der Begebung und Übertragung von Wechseln, aus Bürgschaften, Wechsel- und Scheckbürgschaften und aus Gewährleistungsverträgen sowie Haftung aus Bestellung von Sicherheiten für fremde Verbindlichkeiten</field>
            <field name="parent" ref="type_2560"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="type_3010x">
            <field name="name">Ergebnis der gewöhnlichen Geschäftstätigkeit</field>
            <field name="parent" ref="type_2070"/>
            <field name="sequence" eval="10"/>
            <field name="statement">income</field>
        </record>
        <record model="account.account.type.template" id="type_4020">
            <field name="name">Umsatzerlöse</field>
            <field name="parent" ref="type_3010x"/>
            <field name="sequence" eval="10"/>
            <field name="statement">income</field>
            <field name="revenue" eval="True"/>
        </record>
        <record model="account.account.type.template" id="type_4040">
            <field name="name">Erhöhung des Bestands an fertigen und unfertigen Erzeugnissen Verminderung des Bestands an fertigen und unfertigen Erzeugnissen</field>
            <field name="parent" ref="type_3010x"/>
            <field name="sequence" eval="10"/>
            <field name="statement">income</field>
            <field name="revenue" eval="True"/>
        </record>
        <record model="account.account.type.template" id="type_4045">
            <field name="name">Erhöhung des Bestands in Ausführung befindlicher Bauaufträge Verminderung des Bestands in Ausführung befindlicher Bauaufträge</field>
            <field name="parent" ref="type_3010x"/>
            <field name="sequence" eval="10"/>
            <field name="statement">income</field>
            <field name="revenue" eval="True"/>
        </record>
        <record model="account.account.type.template" id="type_4050">
            <field name="name">Erhöhung des Bestands in Arbeit befindlicher Aufträge Verminderung des Bestands in Arbeit befindlicher Aufträge</field>
            <field name="parent" ref="type_3010x"/>
            <field name="sequence" eval="10"/>
            <field name="statement">income</field>
            <field name="revenue" eval="True"/>
        </record>
        <record model="account.account.type.template" id="type_4060">
            <field name="name">andere aktivierte Eigenleistungen</field>
            <field name="parent" ref="type_3010x"/>
            <field name="sequence" eval="10"/>
            <field name="statement">income</field>
            <field name="revenue" eval="True"/>
        </record>
        <record model="account.account.type.template" id="type_4080">
            <field name="name">sonstige betriebliche Erträge</field>
            <field name="parent" ref="type_3010x"/>
            <field name="sequence" eval="10"/>
            <field name="statement">income</field>
            <field name="revenue" eval="True"/>
        </record>
        <record model="account.account.type.template" id="type_4100">
            <field name="name">Materialaufwand</field>
            <field name="parent" ref="type_3010x"/>
            <field name="sequence" eval="10"/>
            <field name="statement">income</field>
        </record>
        <record model="account.account.type.template" id="type_4120">
            <field name="name">Aufwendungen für Roh-, Hilfs- und Betriebsstoffe und für bezogene Waren</field>
            <field name="parent" ref="type_4100"/>
            <field name="sequence" eval="10"/>
            <field name="statement">income</field>
            <field name="expense" eval="True"/>
        </record>
        <record model="account.account.type.template" id="type_4140">
            <field name="name">Aufwendungen für bezogene Leistungen</field>
            <field name="parent" ref="type_4100"/>
            <field name="sequence" eval="10"/>
            <field name="statement">income</field>
            <field name="expense" eval="True"/>
        </record>
        <record model="account.account.type.template" id="type_4160">
            <field name="name">Personalaufwand</field>
            <field name="parent" ref="type_3010x"/>
            <field name="sequence" eval="10"/>
            <field name="statement">income</field>
        </record>
        <record model="account.account.type.template" id="type_4180">
            <field name="name">Löhne und Gehälter</field>
            <field name="parent" ref="type_4160"/>
            <field name="sequence" eval="10"/>
            <field name="statement">income</field>
            <field name="expense" eval="True"/>
        </record>
        <record model="account.account.type.template" id="type_4200">
            <field name="name">soziale Abgaben und Aufwendungen für Altersversorgung und für Unterstützung</field>
            <field name="parent" ref="type_4160"/>
            <field name="sequence" eval="10"/>
            <field name="statement">income</field>
            <field name="expense" eval="True"/>
        </record>
        <record model="account.account.type.template" id="type_4205">
            <field name="name">davon für Altersversorgung</field>
            <field name="parent" ref="type_4200"/>
            <field name="sequence" eval="10"/>
            <field name="statement">income</field>
            <field name="expense" eval="True"/>
        </record>
        <record model="account.account.type.template" id="type_4220">
            <field name="name">Abschreibungen</field>
            <field name="parent" ref="type_3010x"/>
            <field name="sequence" eval="10"/>
            <field name="statement">income</field>
        </record>
        <record model="account.account.type.template" id="type_4240">
            <field name="name">auf immaterielle Vermögensgegenstände des Anlagevermögens und Sachanlagen sowie auf aktivierte Aufwendungen für die Ingangsetzung und Erweiterung des Geschäftsbetriebs</field>
            <field name="parent" ref="type_4220"/>
            <field name="sequence" eval="10"/>
            <field name="statement">income</field>
            <field name="expense" eval="True"/>
        </record>
        <record model="account.account.type.template" id="type_4260">
            <field name="name">auf Vermögensgegenstände des Umlaufvermögens, soweit diese die in der Kapitalgesellschaft üblichen Abschreibungen überschreiten</field>
            <field name="parent" ref="type_4220"/>
            <field name="sequence" eval="10"/>
            <field name="statement">income</field>
            <field name="expense" eval="True"/>
        </record>
        <record model="account.account.type.template" id="type_4280">
            <field name="name">sonstige betriebliche Aufwendungen</field>
            <field name="parent" ref="type_3010x"/>
            <field name="sequence" eval="10"/>
            <field name="statement">income</field>
            <field name="expense" eval="True"/>
        </record>
        <record model="account.account.type.template" id="type_4300">
            <field name="name">Erträge aus Beteiligungen</field>
            <field name="parent" ref="type_3010x"/>
            <field name="sequence" eval="10"/>
            <field name="statement">income</field>
            <field name="expense" eval="True"/>
        </record>
        <record model="account.account.type.template" id="type_4305">
            <field name="name">davon aus verbundenen Unternehmen</field>
            <field name="parent" ref="type_4300"/>
            <field name="sequence" eval="10"/>
            <field name="statement">income</field>
            <field name="expense" eval="True"/>
        </record>
        <record model="account.account.type.template" id="type_4315">
            <field name="name">auf Grund einer Gewinngemeinschaft, eines Gewinnabführungs- oder Teilgewinnabführungsvertrags erhaltene Gewinne</field>
            <field name="parent" ref="type_3010x"/>
            <field name="sequence" eval="10"/>
            <field name="statement">income</field>
            <field name="expense" eval="True"/>
        </record>
        <record model="account.account.type.template" id="type_4320">
            <field name="name">Erträge aus anderen Wertpapieren und Ausleihungen des Finanzanlagevermögens</field>
            <field name="parent" ref="type_3010x"/>
            <field name="sequence" eval="10"/>
            <field name="statement">income</field>
            <field name="expense" eval="True"/>
        </record>
        <record model="account.account.type.template" id="type_4325">
            <field name="name">davon aus verbundenen Unternehmen</field>
            <field name="parent" ref="type_4320"/>
            <field name="sequence" eval="10"/>
            <field name="statement">income</field>
            <field name="expense" eval="True"/>
        </record>
        <record model="account.account.type.template" id="type_4340">
            <field name="name">sonstige Zinsen und ähnliche Erträge</field>
            <field name="parent" ref="type_3010x"/>
            <field name="sequence" eval="10"/>
            <field name="statement">income</field>
            <field name="expense" eval="True"/>
        </record>
        <record model="account.account.type.template" id="type_4345">
            <field name="name">davon aus verbundenen Unternehmen</field>
            <field name="parent" ref="type_4340"/>
            <field name="sequence" eval="10"/>
            <field name="statement">income</field>
            <field name="expense" eval="True"/>
        </record>
        <record model="account.account.type.template" id="type_4420">
            <field name="name">Abschreibungen auf Finanzanlagen und auf Wertpapiere des Umlaufvermögens</field>
            <field name="parent" ref="type_3010x"/>
            <field name="sequence" eval="10"/>
            <field name="statement">income</field>
            <field name="expense" eval="True"/>
        </record>
        <record model="account.account.type.template" id="type_4440">
            <field name="name">Zinsen und ähnliche Aufwendungen</field>
            <field name="parent" ref="type_3010x"/>
            <field name="sequence" eval="10"/>
            <field name="statement">income</field>
            <field name="expense" eval="True"/>
        </record>
        <record model="account.account.type.template" id="type_4445">
            <field name="name">davon an verbundene Unternehmen</field>
            <field name="parent" ref="type_4440"/>
            <field name="sequence" eval="10"/>
            <field name="statement">income</field>
            <field name="expense" eval="True"/>
        </record>
        <record model="account.account.type.template" id="type_4460">
            <field name="name">Aufwendungen aus Verlustübernahme</field>
            <field name="parent" ref="type_3010x"/>
            <field name="sequence" eval="10"/>
            <field name="statement">income</field>
            <field name="expense" eval="True"/>
        </record>
        <record model="account.account.type.template" id="type_4540">
            <field name="name">außerordentliche Erträge</field>
            <field name="parent" ref="type_2070"/>
            <field name="sequence" eval="10"/>
            <field name="statement">income</field>
            <field name="expense" eval="True"/>
        </record>
        <record model="account.account.type.template" id="type_4560">
            <field name="name">außerordentliche Aufwendungen</field>
            <field name="parent" ref="type_2070"/>
            <field name="sequence" eval="10"/>
            <field name="statement">income</field>
            <field name="expense" eval="True"/>
        </record>
        <record model="account.account.type.template" id="type_4580">
            <field name="name">außerordentliches Ergebnis</field>
            <field name="parent" ref="type_2070"/>
            <field name="sequence" eval="10"/>
            <field name="statement">income</field>
        </record>
        <record model="account.account.type.template" id="type_4600">
            <field name="name">Steuern vom Einkommen und vom Ertrag</field>
            <field name="parent" ref="type_2070"/>
            <field name="sequence" eval="10"/>
            <field name="statement">income</field>
            <field name="expense" eval="True"/>
        </record>
        <record model="account.account.type.template" id="type_4620">
            <field name="name">sonstige Steuern</field>
            <field name="parent" ref="type_2070"/>
            <field name="sequence" eval="10"/>
            <field name="statement">income</field>
            <field name="expense" eval="True"/>
        </record>
        <record model="account.account.type.template" id="type_4635">
            <field name="name">Erträge aus Verlustübernahme</field>
            <field name="parent" ref="type_2070"/>
            <field name="sequence" eval="10"/>
            <field name="statement">income</field>
            <field name="expense" eval="True"/>
        </record>
        <record model="account.account.type.template" id="type_4645">
            <field name="name">auf Grund einer Gewinngemeinschaft, eines Gewinnabführungs- oder Teilgewinnabführungsvertrags abgeführte Gewinne</field>
            <field name="parent" ref="type_2070"/>
            <field name="sequence" eval="10"/>
            <field name="statement">income</field>
            <field name="expense" eval="True"/>
        </record>

        <record model="account.account.template" id="root_de">
            <field name="name">Kontenplan SKR03 (Germany)</field>
            <field name="type" ref="type_balance"/>
            <field name="closed" eval="True"/>
        </record>
        <record model="account.account.template" id="balance_root_de">
            <field name="name">Bilanzkonten</field>
            <field name="parent" ref="root_de"/>
        </record>
        <record model="account.account.template" id="view_income_1380">
            <field name="name">Vorläufiges Ergebnis</field>
            <field name="parent" ref="root_de"/>
        </record>
        <record model="account.account.template" id="view_income_1355">
            <field name="name">Steuern Eink.u.Ertr</field>
            <field name="parent" ref="view_income_1380"/>
        </record>
        <record model="account.account.template" id="view_income_1345">
            <field name="name">Ergebnis vor Steuern</field>
            <field name="parent" ref="view_income_1380"/>
        </record>
        <record model="account.account.template" id="view_income_1340">
            <field name="name">Kontenkl. unbesetzt</field>
            <field name="parent" ref="view_income_1345"/>
        </record>
        <record model="account.account.template" id="view_income_1330">
            <field name="name">Neutraler Ertrag</field>
            <field name="parent" ref="view_income_1345"/>
        </record>
        <record model="account.account.template" id="view_income_1324">
            <field name="name">Verr. kalk. Kosten</field>
            <field name="parent" ref="view_income_1330"/>
        </record>
        <record model="account.account.template" id="view_income_1323">
            <field name="name">Sonst. neutr. Ertr</field>
            <field name="parent" ref="view_income_1330"/>
        </record>
        <record model="account.account.template" id="view_income_1322">
            <field name="name">Zinserträge</field>
            <field name="parent" ref="view_income_1330"/>
        </record>
        <record model="account.account.template" id="view_income_1320">
            <field name="name">Neutraler Aufwand</field>
            <field name="parent" ref="view_income_1345"/>
        </record>
        <record model="account.account.template" id="view_income_1312">
            <field name="name">Sonst. neutr. Aufw</field>
            <field name="parent" ref="view_income_1320"/>
        </record>
        <record model="account.account.template" id="view_income_1310">
            <field name="name">Zinsaufwand</field>
            <field name="parent" ref="view_income_1320"/>
        </record>
        <record model="account.account.template" id="view_income_1300">
            <field name="name">Betriebsergebnis</field>
            <field name="parent" ref="view_income_1345"/>
        </record>
        <record model="account.account.template" id="view_income_1280">
            <field name="name">Gesamtkosten</field>
            <field name="parent" ref="view_income_1300"/>
        </record>
        <record model="account.account.template" id="view_income_1260">
            <field name="name">Sonstige Kosten</field>
            <field name="parent" ref="view_income_1280"/>
        </record>
        <record model="account.account.template" id="view_income_1250">
            <field name="name">Reparatur/Instandh.</field>
            <field name="parent" ref="view_income_1280"/>
        </record>
        <record model="account.account.template" id="view_income_1240">
            <field name="name">Abschreibungen</field>
            <field name="parent" ref="view_income_1280"/>
        </record>
        <record model="account.account.template" id="view_income_1220">
            <field name="name">Kosten Warenabgabe</field>
            <field name="parent" ref="view_income_1280"/>
        </record>
        <record model="account.account.template" id="view_income_1200">
            <field name="name">Werbe-/Reisekosten</field>
            <field name="parent" ref="view_income_1280"/>
        </record>
        <record model="account.account.template" id="view_income_1180">
            <field name="name">Kfz-Kosten (o. St.)</field>
            <field name="parent" ref="view_income_1280"/>
        </record>
        <record model="account.account.template" id="view_income_1160">
            <field name="name">Besondere Kosten</field>
            <field name="parent" ref="view_income_1280"/>
        </record>
        <record model="account.account.template" id="view_income_1150">
            <field name="name">Versich./Beiträge</field>
            <field name="parent" ref="view_income_1280"/>
        </record>
        <record model="account.account.template" id="view_income_1140">
            <field name="name">Betriebl. Steuern</field>
            <field name="parent" ref="view_income_1280"/>
        </record>
        <record model="account.account.template" id="view_income_1120">
            <field name="name">Raumkosten</field>
            <field name="parent" ref="view_income_1280"/>
        </record>
        <record model="account.account.template" id="view_income_1100">
            <field name="name">Personalkosten</field>
            <field name="parent" ref="view_income_1280"/>
        </record>
        <record model="account.account.template" id="view_income_1092">
            <field name="name">Betriebl. Rohertrag</field>
            <field name="parent" ref="view_income_1300"/>
        </record>
        <record model="account.account.template" id="view_income_1090">
            <field name="name">So. betr. Erlöse</field>
            <field name="parent" ref="view_income_1092"/>
        </record>
        <record model="account.account.template" id="view_income_1080">
            <field name="name">Rohertrag</field>
            <field name="parent" ref="view_income_1092"/>
        </record>
        <record model="account.account.template" id="view_income_1060">
            <field name="name">Mat./Wareneinkauf</field>
            <field name="parent" ref="view_income_1080"/>
        </record>
        <record model="account.account.template" id="view_income_1051">
            <field name="name">Gesamtleistung</field>
            <field name="parent" ref="view_income_1080"/>
        </record>
        <record model="account.account.template" id="view_income_1045">
            <field name="name">Akt.Eigenleistungen</field>
            <field name="parent" ref="view_income_1051"/>
        </record>
        <record model="account.account.template" id="view_income_1040">
            <field name="name">Best.Verdg. FE/UE</field>
            <field name="parent" ref="view_income_1051"/>
        </record>
        <record model="account.account.template" id="view_income_1020">
            <field name="name">Umsatzerlöse</field>
            <field name="parent" ref="view_income_1051"/>
            <field name="type" ref="type_4020"/>
            <field name="closed" eval="True"/>
        </record>
        <record model="account.account.template" id="view_balance_960">
            <field name="name">Aktiva</field>
            <field name="parent" ref="balance_root_de"/>
        </record>
        <record model="account.account.template" id="view_balance_1020">
            <field name="name">Ausstehende Einlagen</field>
            <field name="parent" ref="view_balance_960"/>
        </record>
        <record model="account.account.template" id="view_balance_1025">
            <field name="name">davon eingefordert</field>
            <field name="parent" ref="view_balance_1020"/>
        </record>
        <record model="account.account.template" id="view_balance_1050">
            <field name="name">Aufwendungen für die Ingangsetzung und Erweiterung des Geschäftsbetriebs</field>
            <field name="parent" ref="view_balance_960"/>
        </record>
        <record model="account.account.template" id="view_balance_1060">
            <field name="name">Aufwendungen für die Währungsumstellung auf den Euro</field>
            <field name="parent" ref="view_balance_960"/>
        </record>
        <record model="account.account.template" id="view_balance_1080">
            <field name="name">Anlagevermögen</field>
            <field name="parent" ref="view_balance_960"/>
        </record>
        <record model="account.account.template" id="view_balance_1100">
            <field name="name">Immaterielle Vermögensgegenstände</field>
            <field name="parent" ref="view_balance_1080"/>
        </record>
        <record model="account.account.template" id="view_balance_1120">
            <field name="name">Konzessionen, gewerbliche Schutzrechte und ähnliche Rechte und Werte sowie Lizenzen an solchen Rechten und Werten</field>
            <field name="parent" ref="view_balance_1100"/>
        </record>
        <record model="account.account.template" id="view_balance_1130">
            <field name="name">Geschäfts- oder Firmenwert</field>
            <field name="parent" ref="view_balance_1100"/>
        </record>
        <record model="account.account.template" id="view_balance_1150">
            <field name="name">geleistete Anzahlungen</field>
            <field name="parent" ref="view_balance_1100"/>
        </record>
        <record model="account.account.template" id="view_balance_1180">
            <field name="name">Sachanlagen</field>
            <field name="parent" ref="view_balance_1080"/>
        </record>
        <record model="account.account.template" id="view_balance_1200">
            <field name="name">Grundstücke, grundstücksgleiche Rechte und Bauten einschließlich der Bauten auf fremden Grundstücken</field>
            <field name="parent" ref="view_balance_1180"/>
        </record>
        <record model="account.account.template" id="view_balance_1210">
            <field name="name">technische Anlagen und Maschinen</field>
            <field name="parent" ref="view_balance_1180"/>
        </record>
        <record model="account.account.template" id="view_balance_1220">
            <field name="name">andere Anlagen, Betriebs- und Geschäftsausstattung</field>
            <field name="parent" ref="view_balance_1180"/>
        </record>
        <record model="account.account.template" id="view_balance_1230">
            <field name="name">geleistete Anzahlungen und Anlagen im Bau</field>
            <field name="parent" ref="view_balance_1180"/>
        </record>
        <record model="account.account.template" id="view_balance_1260">
            <field name="name">Finanzanlagen</field>
            <field name="parent" ref="view_balance_1080"/>
        </record>
        <record model="account.account.template" id="view_balance_1280">
            <field name="name">Anteile an verbundenen Unternehmen</field>
            <field name="parent" ref="view_balance_1260"/>
        </record>
        <record model="account.account.template" id="view_balance_1290">
            <field name="name">Ausleihungen an verbundene Unternehmen</field>
            <field name="parent" ref="view_balance_1260"/>
        </record>
        <record model="account.account.template" id="view_balance_1300">
            <field name="name">Beteiligungen</field>
            <field name="parent" ref="view_balance_1260"/>
        </record>
        <record model="account.account.template" id="view_balance_1310">
            <field name="name">Ausleihungen an Unternehmen, mit denen ein Beteiligungsverhältnis besteht</field>
            <field name="parent" ref="view_balance_1260"/>
        </record>
        <record model="account.account.template" id="view_balance_1320">
            <field name="name">Wertpapiere des Anlagevermögens</field>
            <field name="parent" ref="view_balance_1260"/>
        </record>
        <record model="account.account.template" id="view_balance_1325">
            <field name="name">sonstige Ausleihungen</field>
            <field name="parent" ref="view_balance_1260"/>
        </record>
        <record model="account.account.template" id="view_balance_1328">
            <field name="name">Genossenschaftsanteile</field>
            <field name="parent" ref="view_balance_1260"/>
        </record>
        <record model="account.account.template" id="view_balance_1330">
            <field name="name">Rückdeckungsansprüche aus Lebensversicherungen</field>
            <field name="parent" ref="view_balance_1260"/>
        </record>
        <record model="account.account.template" id="view_balance_1410">
            <field name="name">Umlaufvermögen</field>
            <field name="parent" ref="view_balance_960"/>
        </record>
        <record model="account.account.template" id="view_balance_1430">
            <field name="name">Vorräte</field>
            <field name="parent" ref="view_balance_1410"/>
        </record>
        <record model="account.account.template" id="view_balance_1450">
            <field name="name">Roh-, Hilfs- und Betriebsstoffe</field>
            <field name="parent" ref="view_balance_1430"/>
        </record>
        <record model="account.account.template" id="view_balance_1460">
            <field name="name">unfertige Erzeugnisse, unfertige Leistungen</field>
            <field name="parent" ref="view_balance_1430"/>
        </record>
        <record model="account.account.template" id="view_balance_1465">
            <field name="name">in Ausführung befindliche Bauaufträge</field>
            <field name="parent" ref="view_balance_1430"/>
        </record>
        <record model="account.account.template" id="view_balance_1467">
            <field name="name">in Arbeit befindliche Aufträge</field>
            <field name="parent" ref="view_balance_1430"/>
        </record>
        <record model="account.account.template" id="view_balance_1470">
            <field name="name">fertige Erzeugnisse und Waren</field>
            <field name="parent" ref="view_balance_1430"/>
        </record>
        <record model="account.account.template" id="view_balance_1480">
            <field name="name">geleistete Anzahlungen</field>
            <field name="parent" ref="view_balance_1430"/>
        </record>
        <record model="account.account.template" id="view_balance_1490">
            <field name="name">erhaltene Anzahlungen auf Bestellungen</field>
            <field name="parent" ref="view_balance_1430"/>
        </record>
        <record model="account.account.template" id="view_balance_1510">
            <field name="name">Forderungen und sonstige Vermögensgegenstände</field>
            <field name="parent" ref="view_balance_1410"/>
        </record>
        <record model="account.account.template" id="view_balance_1530">
            <field name="name">Forderungen aus Lieferungen und Leistungen</field>
            <field name="parent" ref="view_balance_1510"/>
        </record>
        <record model="account.account.template" id="view_balance_1535">
            <field name="name">davon mit einer Restlaufzeit von mehr als einem Jahr</field>
            <field name="parent" ref="view_balance_1530"/>
        </record>
        <record model="account.account.template" id="view_balance_1540">
            <field name="name">Forderungen gegen verbundene Unternehmen</field>
            <field name="parent" ref="view_balance_1510"/>
        </record>
        <record model="account.account.template" id="view_balance_1545">
            <field name="name">davon mit einer Restlaufzeit von mehr als einem Jahr</field>
            <field name="parent" ref="view_balance_1540"/>
        </record>
        <record model="account.account.template" id="view_balance_1550">
            <field name="name">Forderungen gegen Unternehmen, mit denen ein Beteiligungsverhältnis besteht</field>
            <field name="parent" ref="view_balance_1510"/>
        </record>
        <record model="account.account.template" id="view_balance_1555">
            <field name="name">davon mit einer Restlaufzeit von mehr als einem Jahr</field>
            <field name="parent" ref="view_balance_1550"/>
        </record>
        <record model="account.account.template" id="view_balance_1580">
            <field name="name">sonstige Vermögensgegenstände</field>
            <field name="parent" ref="view_balance_1510"/>
        </record>
        <record model="account.account.template" id="view_balance_1585">
            <field name="name">davon mit einer Restlaufzeit von mehr als einem Jahr</field>
            <field name="parent" ref="view_balance_1580"/>
        </record>
        <record model="account.account.template" id="view_balance_1600">
            <field name="name">Wertpapiere</field>
            <field name="parent" ref="view_balance_1410"/>
        </record>
        <record model="account.account.template" id="view_balance_1620">
            <field name="name">Anteile an verbundenen Unternehmen</field>
            <field name="parent" ref="view_balance_1600"/>
        </record>
        <record model="account.account.template" id="view_balance_1630">
            <field name="name">eigene Anteile</field>
            <field name="parent" ref="view_balance_1600"/>
        </record>
        <record model="account.account.template" id="view_balance_1640">
            <field name="name">sonstige Wertpapiere</field>
            <field name="parent" ref="view_balance_1600"/>
        </record>
        <record model="account.account.template" id="view_balance_1660">
            <field name="name">Kassenbestand, Bundesbankguthaben, Guthaben bei Kreditinstituten und Schecks</field>
            <field name="parent" ref="view_balance_1410"/>
        </record>
        <record model="account.account.template" id="view_balance_1680">
            <field name="name">Rechnungsabgrenzungsposten</field>
            <field name="parent" ref="view_balance_960"/>
        </record>
        <record model="account.account.template" id="view_balance_1700">
            <field name="name">Abgrenzung latenter Steuern</field>
            <field name="parent" ref="view_balance_960"/>
        </record>
        <record model="account.account.template" id="view_balance_1960">
            <field name="name">Passiva</field>
            <field name="parent" ref="balance_root_de"/>
        </record>
        <record model="account.account.template" id="view_balance_2020">
            <field name="name">Kapital</field>
            <field name="parent" ref="view_balance_1960"/>
        </record>
        <record model="account.account.template" id="view_balance_2030">
            <field name="name">Anfangskapital</field>
            <field name="parent" ref="view_balance_2020"/>
        </record>
        <record model="account.account.template" id="view_balance_2050">
            <field name="name">Einlagen</field>
            <field name="parent" ref="view_balance_2020"/>
        </record>
        <record model="account.account.template" id="view_balance_2060">
            <field name="name">Entnahmen</field>
            <field name="parent" ref="view_balance_2020"/>
        </record>
        <record model="account.account.template" id="view_balance_2070">
            <field name="name">Jahresüberschuss Jahresfehlbetrag</field>
            <field name="parent" ref="view_balance_2020"/>
        </record>
        <record model="account.account.template" id="view_balance_2310">
            <field name="name">Einlagen stiller Gesellschafter</field>
            <field name="parent" ref="view_balance_1960"/>
        </record>
        <record model="account.account.template" id="view_balance_2330">
            <field name="name">Sonderposten mit Rücklageanteil</field>
            <field name="parent" ref="view_balance_1960"/>
        </record>
        <record model="account.account.template" id="view_balance_2335">
            <field name="name">Sonderposten für Zuschüsse und Zulagen</field>
            <field name="parent" ref="view_balance_1960"/>
        </record>
        <record model="account.account.template" id="view_balance_2340">
            <field name="name">Sonderposten aus der Währungsumstellung auf den Euro</field>
            <field name="parent" ref="view_balance_1960"/>
        </record>
        <record model="account.account.template" id="view_balance_2360">
            <field name="name">Rückstellungen</field>
            <field name="parent" ref="view_balance_1960"/>
        </record>
        <record model="account.account.template" id="view_balance_2380">
            <field name="name">Rückstellungen für Pensionen und ähnliche Verpflichtungen</field>
            <field name="parent" ref="view_balance_2360"/>
        </record>
        <record model="account.account.template" id="view_balance_2390">
            <field name="name">Steuerrückstellungen</field>
            <field name="parent" ref="view_balance_2360"/>
        </record>
        <record model="account.account.template" id="view_balance_2410">
            <field name="name">sonstige Rückstellungen</field>
            <field name="parent" ref="view_balance_2360"/>
        </record>
        <record model="account.account.template" id="view_balance_2440">
            <field name="name">Verbindlichkeiten</field>
            <field name="parent" ref="view_balance_1960"/>
        </record>
        <record model="account.account.template" id="view_balance_2460">
            <field name="name">Anleihen</field>
            <field name="parent" ref="view_balance_2440"/>
        </record>
        <record model="account.account.template" id="view_balance_2465">
            <field name="name">davon konvertibel</field>
            <field name="parent" ref="view_balance_2460"/>
        </record>
        <record model="account.account.template" id="view_balance_2467">
            <field name="name">davon mit einer Restlaufzeit bis zu einem Jahr</field>
            <field name="parent" ref="view_balance_2460"/>
        </record>
        <record model="account.account.template" id="view_balance_2470">
            <field name="name">Verbindlichkeiten gegenüber Kreditinstituten</field>
            <field name="parent" ref="view_balance_2440"/>
        </record>
        <record model="account.account.template" id="view_balance_2475">
            <field name="name">davon mit einer Restlaufzeit bis zu einem Jahr</field>
            <field name="parent" ref="view_balance_2470"/>
        </record>
        <record model="account.account.template" id="view_balance_2480">
            <field name="name">erhaltene Anzahlungen auf Bestellungen</field>
            <field name="parent" ref="view_balance_2440"/>
        </record>
        <record model="account.account.template" id="view_balance_2485">
            <field name="name">davon mit einer Restlaufzeit bis zu einem Jahr</field>
            <field name="parent" ref="view_balance_2480"/>
        </record>
        <record model="account.account.template" id="view_balance_2490">
            <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen</field>
            <field name="parent" ref="view_balance_2440"/>
        </record>
        <record model="account.account.template" id="view_balance_2495">
            <field name="name">davon mit einer Restlaufzeit bis zu einem Jahr</field>
            <field name="parent" ref="view_balance_2490"/>
        </record>
        <record model="account.account.template" id="view_balance_2500">
            <field name="name">Verbindlichkeiten aus der Annahme gezogener Wechsel und der Ausstellung eigener Wechsel</field>
            <field name="parent" ref="view_balance_2440"/>
        </record>
        <record model="account.account.template" id="view_balance_2505">
            <field name="name">davon mit einer Restlaufzeit bis zu einem Jahr</field>
            <field name="parent" ref="view_balance_2500"/>
        </record>
        <record model="account.account.template" id="view_balance_2510">
            <field name="name">Verbindlichkeiten gegenüber verbundenen Unternehmen</field>
            <field name="parent" ref="view_balance_2440"/>
        </record>
        <record model="account.account.template" id="view_balance_2515">
            <field name="name">davon mit einer Restlaufzeit bis zu einem Jahr</field>
            <field name="parent" ref="view_balance_2510"/>
        </record>
        <record model="account.account.template" id="view_balance_2520">
            <field name="name">Verbindlichkeiten gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht</field>
            <field name="parent" ref="view_balance_2440"/>
        </record>
        <record model="account.account.template" id="view_balance_2525">
            <field name="name">davon mit einer Restlaufzeit bis zu einem Jahr</field>
            <field name="parent" ref="view_balance_2520"/>
        </record>
        <record model="account.account.template" id="view_balance_2530">
            <field name="name">sonstige Verbindlichkeiten</field>
            <field name="parent" ref="view_balance_2440"/>
        </record>
        <record model="account.account.template" id="view_balance_2535">
            <field name="name">davon aus Steuern</field>
            <field name="parent" ref="view_balance_2530"/>
        </record>
        <record model="account.account.template" id="view_balance_2537">
            <field name="name">davon im Rahmen der sozialen Sicherheit</field>
            <field name="parent" ref="view_balance_2530"/>
        </record>
        <record model="account.account.template" id="view_balance_2539">
            <field name="name">davon mit einer Restlaufzeit bis zu einem Jahr</field>
            <field name="parent" ref="view_balance_2530"/>
        </record>
        <record model="account.account.template" id="view_balance_2560">
            <field name="name">Rechnungsabgrenzungsposten</field>
            <field name="parent" ref="view_balance_1960"/>
        </record>
        <record model="account.account.template" id="view_balance_2890">
            <field name="name">Bilanzneutrale Konten</field>
            <field name="parent" ref="balance_root_de"/>
        </record>
        <record model="account.account.template" id="view_balance_2980">
            <field name="name">Verbindlichkeiten aus der Begebung und Übertragung von Wechseln, aus Bürgschaften, Wechsel- und Scheckbürgschaften und aus Gewährleistungsverträgen sowie Haftung aus Bestellung von Sicherheiten für fremde Verbindlichkeiten</field>
            <field name="parent" ref="view_balance_2560"/>
        </record>
        <record model="account.account.template" id="account_8339">
            <field name="name">Nicht steuerbare Umsätze EG-Land</field>
            <field name="code">8339</field>
            <field name="type" ref="type_4020"/>
            <field name="parent" ref="view_income_1020"/>
        </record>
        <record model="account.account.template" id="account_3724">
            <field name="name">Nachlässe EG-Erwerb 7% Vorsteuer/USt</field>
            <field name="code">3724</field>
            <field name="type" ref="type_4120"/>
            <field name="parent" ref="view_income_1060"/>
        </record>
        <record model="account.account.template" id="account_4300">
            <field name="name">Nicht abziehbare Vorsteuer</field>
            <field name="code">4300</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1260"/>
        </record>
        <record model="account.account.template" id="account_0280">
            <field name="name">Betriebsvorrichtungen</field>
            <field name="code">0280</field>
            <field name="type" ref="type_1210"/>
            <field name="parent" ref="view_balance_1210"/>
        </record>
        <record model="account.account.template" id="account_8300">
            <field name="name">Erlöse 7% USt</field>
            <field name="code">8300</field>
            <field name="type" ref="type_4020"/>
            <field name="parent" ref="view_income_1020"/>
        </record>
        <record model="account.account.template" id="account_4370">
            <field name="name">Prämie Rückdeckung f. Versorgungsleistg</field>
            <field name="code">4370</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1150"/>
        </record>
        <record model="account.account.template" id="account_4520">
            <field name="name">Kfz-Versicherungen</field>
            <field name="code">4520</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1180"/>
        </record>
        <record model="account.account.template" id="account_3710">
            <field name="name">Nachlässe 7% Vorsteuer</field>
            <field name="code">3710</field>
            <field name="type" ref="type_4120"/>
            <field name="parent" ref="view_income_1060"/>
        </record>
        <record model="account.account.template" id="account_4149">
            <field name="name">Pauschale Steuer für Zuschüsse</field>
            <field name="code">4149</field>
            <field name="type" ref="type_4180"/>
            <field name="parent" ref="view_income_1100"/>
        </record>
        <record model="account.account.template" id="account_0939">
            <field name="name">SoPo mit Rücklageanteil §52 Abs.16 EStG</field>
            <field name="code">0939</field>
            <field name="type" ref="type_2330"/>
            <field name="parent" ref="view_balance_2330"/>
        </record>
        <record model="account.account.template" id="account_3551">
            <field name="name">Wareneingang, im Drittland steuerbar</field>
            <field name="code">3551</field>
            <field name="type" ref="type_4120"/>
            <field name="parent" ref="view_income_1060"/>
        </record>
        <record model="account.account.template" id="account_3550">
            <field name="name">Steuerfreier EG-Erwerb</field>
            <field name="code">3550</field>
            <field name="type" ref="type_4120"/>
            <field name="parent" ref="view_income_1060"/>
        </record>
        <record model="account.account.template" id="account_4145">
            <field name="name">Freiwillige soziale Aufwendung. LSt-pfl.</field>
            <field name="code">4145</field>
            <field name="type" ref="type_4180"/>
            <field name="parent" ref="view_income_1100"/>
        </record>
        <record model="account.account.template" id="account_1940">
            <field name="name">Zuwendungen, Spenden TH</field>
            <field name="code">1940</field>
            <field name="type" ref="type_2060"/>
            <field name="parent" ref="view_balance_2060"/>
        </record>
        <record model="account.account.template" id="account_0930">
            <field name="name">SoPo mit Rücklageanteil, stfr. Rücklage</field>
            <field name="code">0930</field>
            <field name="type" ref="type_2330"/>
            <field name="parent" ref="view_balance_2330"/>
        </record>
        <record model="account.account.template" id="account_0931">
            <field name="name">SoPo mit Rücklageanteil § 6b EStG</field>
            <field name="code">0931</field>
            <field name="type" ref="type_2330"/>
            <field name="parent" ref="view_balance_2330"/>
        </record>
        <record model="account.account.template" id="account_0932">
            <field name="name">SoPo mit Rücklageanteil EStR R 6.6</field>
            <field name="code">0932</field>
            <field name="type" ref="type_2330"/>
            <field name="parent" ref="view_balance_2330"/>
        </record>
        <record model="account.account.template" id="account_3558">
            <field name="name">Wareneingang, im anderen EG-Land stb.</field>
            <field name="code">3558</field>
            <field name="type" ref="type_4120"/>
            <field name="parent" ref="view_income_1060"/>
        </record>
        <record model="account.account.template" id="account_2171">
            <field name="name">Nicht abziehbare Vorsteuer 7%</field>
            <field name="code">2171</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1312"/>
        </record>
        <record model="account.account.template" id="account_3850">
            <field name="name">Zölle und Einfuhrabgaben</field>
            <field name="code">3850</field>
            <field name="type" ref="type_4120"/>
            <field name="parent" ref="view_income_1060"/>
        </record>
        <record model="account.account.template" id="account_8905">
            <field name="name">Entnahme von Gegenständen ohne USt</field>
            <field name="code">8905</field>
            <field name="type" ref="type_4020"/>
            <field name="parent" ref="view_income_1060"/>
        </record>
        <record model="account.account.template" id="account_8800">
            <field name="name">Erlöse Sachanlageverkäufe</field>
            <field name="code">8800</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1312"/>
        </record>
        <record model="account.account.template" id="account_8906">
            <field name="name">Verwendung von Gegenständen ohne USt</field>
            <field name="code">8906</field>
            <field name="type" ref="type_4080"/>
            <field name="parent" ref="view_income_1090"/>
        </record>
        <record model="account.account.template" id="account_4306">
            <field name="name">Nicht abziehbare Vorsteuer 19%</field>
            <field name="code">4306</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1260"/>
        </record>
        <record model="account.account.template" id="account_8900">
            <field name="name">Unentgeltliche Wertabgaben</field>
            <field name="code">8900</field>
            <field name="type" ref="type_4020"/>
            <field name="parent" ref="view_income_1060"/>
        </record>
        <record model="account.account.template" id="account_8726">
            <field name="name">Erlösschmälerung EG-Lieferung 19% USt</field>
            <field name="code">8726</field>
            <field name="type" ref="type_4020"/>
            <field name="parent" ref="view_income_1020"/>
        </record>
        <record model="account.account.template" id="account_4969">
            <field name="name">Aufwand Abraum-/Abfallbeseitigung</field>
            <field name="code">4969</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1260"/>
        </record>
        <record model="account.account.template" id="account_4175">
            <field name="name">Fahrtkostenerstatt. Whg./Arbeitsstätte</field>
            <field name="code">4175</field>
            <field name="type" ref="type_4180"/>
            <field name="parent" ref="view_income_1100"/>
        </record>
        <record model="account.account.template" id="account_1793">
            <field name="name">Verrechnung geleistete Anzahlungen</field>
            <field name="code">1793</field>
            <field name="type" ref="type_1580"/>
            <field name="parent" ref="view_balance_1580"/>
        </record>
        <record model="account.account.template" id="account_1792">
            <field name="name">Sonstige Verrechnung</field>
            <field name="code">1792</field>
            <field name="type" ref="type_2539"/>
            <field name="parent" ref="view_balance_2539"/>
        </record>
        <record model="account.account.template" id="account_1791">
            <field name="name">Umsatzsteuer frühere Jahre</field>
            <field name="code">1791</field>
            <field name="type" ref="type_2535"/>
            <field name="parent" ref="view_balance_2535"/>
        </record>
        <record model="account.account.template" id="account_1790">
            <field name="name">Umsatzsteuer Vorjahr</field>
            <field name="code">1790</field>
            <field name="type" ref="type_2535"/>
            <field name="parent" ref="view_balance_2535"/>
        </record>
        <record model="account.account.template" id="account_1795">
            <field name="name">Verbindl. soziale Sicherheit §4/3 EStG</field>
            <field name="code">1795</field>
            <field name="type" ref="type_2537"/>
            <field name="parent" ref="view_balance_2537"/>
        </record>
        <record model="account.account.template" id="account_1490">
            <field name="name">Forderungen aus L+L gg. Gesellschafter</field>
            <field name="code">1490</field>
            <field name="type" ref="type_1530"/>
            <field name="parent" ref="view_balance_1530"/>
        </record>
        <record model="account.account.template" id="account_1491">
            <field name="name">Forderg. aus L+L gg.Gesellschafter b.1 J</field>
            <field name="code">1491</field>
            <field name="type" ref="type_1530"/>
            <field name="parent" ref="view_balance_1530"/>
        </record>
        <record model="account.account.template" id="account_7095">
            <field name="name">In Arbeit befindliche Aufträge</field>
            <field name="code">7095</field>
            <field name="type" ref="type_1467"/>
            <field name="parent" ref="view_balance_1467"/>
        </record>
        <record model="account.account.template" id="account_1495">
            <field name="name">Forderg. aus L+L gg.Gesellschafter g.1 J</field>
            <field name="code">1495</field>
            <field name="type" ref="type_1535"/>
            <field name="parent" ref="view_balance_1535"/>
        </record>
        <record model="account.account.template" id="account_1498">
            <field name="name">Gegenkonto sonst.VG bei Buchung Debitor</field>
            <field name="code">1498</field>
            <field name="type" ref="type_1530"/>
            <field name="parent" ref="view_balance_1530"/>
        </record>
        <record model="account.account.template" id="account_1499">
            <field name="name">Gegenkonto bei Aufteilung Debitoren</field>
            <field name="code">1499</field>
            <field name="type" ref="type_1530"/>
            <field name="parent" ref="view_balance_1530"/>
        </record>
        <record model="account.account.template" id="account_0998">
            <field name="name">Einzelwertberichtigung Forderung(b.1J)</field>
            <field name="code">0998</field>
            <field name="type" ref="type_1530"/>
            <field name="parent" ref="view_balance_1530"/>
        </record>
        <record model="account.account.template" id="account_1700">
            <field name="name">Sonstige Verbindlichkeiten</field>
            <field name="code">1700</field>
            <field name="type" ref="type_2539"/>
            <field name="parent" ref="view_balance_2539"/>
        </record>
        <record model="account.account.template" id="account_0720">
            <field name="name">Verbindl. gg.UN mit Beteiligg.verh. 1-5J</field>
            <field name="code">0720</field>
            <field name="type" ref="type_2520"/>
            <field name="parent" ref="view_balance_2520"/>
        </record>
        <record model="account.account.template" id="account_1702">
            <field name="name">Sonstige Verbindlichkeiten (1-5 J)</field>
            <field name="code">1702</field>
            <field name="type" ref="type_2530"/>
            <field name="parent" ref="view_balance_2530"/>
        </record>
        <record model="account.account.template" id="account_1703">
            <field name="name">Sonstige Verbindlichkeiten (g. 5 J)</field>
            <field name="code">1703</field>
            <field name="type" ref="type_2530"/>
            <field name="parent" ref="view_balance_2530"/>
        </record>
        <record model="account.account.template" id="account_0725">
            <field name="name">Verbindl. gg.UN mit Beteiligg.verh. g.5J</field>
            <field name="code">0725</field>
            <field name="type" ref="type_2520"/>
            <field name="parent" ref="view_balance_2520"/>
        </record>
        <record model="account.account.template" id="account_1705">
            <field name="name">Darlehen</field>
            <field name="code">1705</field>
            <field name="type" ref="type_2539"/>
            <field name="parent" ref="view_balance_2539"/>
        </record>
        <record model="account.account.template" id="account_1706">
            <field name="name">Darlehen bis 1 Jahr</field>
            <field name="code">1706</field>
            <field name="type" ref="type_2539"/>
            <field name="parent" ref="view_balance_2539"/>
        </record>
        <record model="account.account.template" id="account_1707">
            <field name="name">Darlehen 1-5 Jahre</field>
            <field name="code">1707</field>
            <field name="type" ref="type_2530"/>
            <field name="parent" ref="view_balance_2530"/>
        </record>
        <record model="account.account.template" id="account_1708">
            <field name="name">Darlehen g. 5 Jahre</field>
            <field name="code">1708</field>
            <field name="type" ref="type_2530"/>
            <field name="parent" ref="view_balance_2530"/>
        </record>
        <record model="account.account.template" id="account_1709">
            <field name="name">Gewinnverfügung stille Gesellschaft.</field>
            <field name="code">1709</field>
            <field name="type" ref="type_2539"/>
            <field name="parent" ref="view_balance_2539"/>
        </record>
        <record model="account.account.template" id="account_0680">
            <field name="name">TZ-Verbindlichkeit. Kreditinstitut,g.5 J</field>
            <field name="code">0680</field>
            <field name="type" ref="type_2470"/>
            <field name="parent" ref="view_balance_2470"/>
        </record>
        <record model="account.account.template" id="account_2315">
            <field name="name">Abgänge Sachanlagen Restbuchwert</field>
            <field name="code">2315</field>
            <field name="type" ref="type_4080"/>
            <field name="parent" ref="view_income_1323"/>
        </record>
        <record model="account.account.template" id="account_2312">
            <field name="name">Abgänge Finanzanlagen Restbuchwert</field>
            <field name="code">2312</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1312"/>
        </record>
        <record model="account.account.template" id="account_2313">
            <field name="name">Abgang Finanzanlagen z.T. n.abz., RBW</field>
            <field name="code">2313</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1312"/>
        </record>
        <record model="account.account.template" id="account_2310">
            <field name="name">Abgänge Sachanlagen Restbuchwert</field>
            <field name="code">2310</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1312"/>
        </record>
        <record model="account.account.template" id="account_2311">
            <field name="name">Abgänge immat. Vermögensgegenst. RBW</field>
            <field name="code">2311</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1312"/>
        </record>
        <record model="account.account.template" id="account_4831">
            <field name="name">Abschreibungen auf Gebäude</field>
            <field name="code">4831</field>
            <field name="type" ref="type_4240"/>
            <field name="parent" ref="view_income_1240"/>
        </record>
        <record model="account.account.template" id="account_4830">
            <field name="name">Abschreibungen auf Sachanlagen</field>
            <field name="code">4830</field>
            <field name="type" ref="type_4240"/>
            <field name="parent" ref="view_income_1240"/>
        </record>
        <record model="account.account.template" id="account_4960">
            <field name="name">Mieten für Einrichtungen bewegliche WG</field>
            <field name="code">4960</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1260"/>
        </record>
        <record model="account.account.template" id="account_1661">
            <field name="name">Schuldwechsel (bis 1 Jahr)</field>
            <field name="code">1661</field>
            <field name="type" ref="type_2505"/>
            <field name="parent" ref="view_balance_2505"/>
        </record>
        <record model="account.account.template" id="account_1660">
            <field name="name">Schuldwechsel</field>
            <field name="code">1660</field>
            <field name="type" ref="type_2505"/>
            <field name="parent" ref="view_balance_2505"/>
        </record>
        <record model="account.account.template" id="account_0112">
            <field name="name">Hof- und Wegebefestigungen</field>
            <field name="code">0112</field>
            <field name="type" ref="type_1200"/>
            <field name="parent" ref="view_balance_1200"/>
        </record>
        <record model="account.account.template" id="account_0113">
            <field name="name">Einrichtung Fabrik- und Geschäftsbauten</field>
            <field name="code">0113</field>
            <field name="type" ref="type_1200"/>
            <field name="parent" ref="view_balance_1200"/>
        </record>
        <record model="account.account.template" id="account_0059">
            <field name="name">Grundstücksanteil häusl. Arbeitszimmer</field>
            <field name="code">0059</field>
            <field name="type" ref="type_1200"/>
            <field name="parent" ref="view_balance_1200"/>
        </record>
        <record model="account.account.template" id="account_0111">
            <field name="name">Außenanlagen</field>
            <field name="code">0111</field>
            <field name="type" ref="type_1200"/>
            <field name="parent" ref="view_balance_1200"/>
        </record>
        <record model="account.account.template" id="account_0115">
            <field name="name">Andere Bauten</field>
            <field name="code">0115</field>
            <field name="type" ref="type_1200"/>
            <field name="parent" ref="view_balance_1200"/>
        </record>
        <record model="account.account.template" id="account_1120">
            <field name="name">Postbank 2</field>
            <field name="code">1120</field>
            <field name="type" ref="type_1660"/>
            <field name="parent" ref="view_balance_1660"/>
        </record>
        <record model="account.account.template" id="account_4320">
            <field name="name">Gewerbesteuer</field>
            <field name="code">4320</field>
            <field name="type" ref="type_4600"/>
            <field name="parent" ref="view_income_1355"/>
        </record>
        <record model="account.account.template" id="account_8600">
            <field name="name">Sonst. Erlöse betr. u. regelmäßig</field>
            <field name="code">8600</field>
            <field name="type" ref="type_4080"/>
            <field name="parent" ref="view_income_1090"/>
        </record>
        <record model="account.account.template" id="account_0050">
            <field name="name">Grundstücke,grndst.Rechte und Bauten</field>
            <field name="code">0050</field>
            <field name="type" ref="type_1200"/>
            <field name="parent" ref="view_balance_1200"/>
        </record>
        <record model="account.account.template" id="account_8605">
            <field name="name">Sonst. Erträge betriebl. und regelm.</field>
            <field name="code">8605</field>
            <field name="type" ref="type_4080"/>
            <field name="parent" ref="view_income_1090"/>
        </record>
        <record model="account.account.template" id="account_3140">
            <field name="name">Bauleistungen § 13b ohne Vorst., 19% USt</field>
            <field name="code">3140</field>
            <field name="type" ref="type_4140"/>
            <field name="parent" ref="view_income_1060"/>
        </record>
        <record model="account.account.template" id="account_4654">
            <field name="name">Nicht abzugsfähige Bewirtungskosten</field>
            <field name="code">4654</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1200"/>
        </record>
        <record model="account.account.template" id="account_4964">
            <field name="name">Aufwendungen für Lizenzen, Konzessionen</field>
            <field name="code">4964</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1260"/>
        </record>
        <record model="account.account.template" id="account_4651">
            <field name="name">Eingeschr. abziehb.BA, abz. Anteil</field>
            <field name="code">4651</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1200"/>
        </record>
        <record model="account.account.template" id="account_3145">
            <field name="name">Leistungen ausl. UN ohne Vorst., 19% USt</field>
            <field name="code">3145</field>
            <field name="type" ref="type_4140"/>
            <field name="parent" ref="view_income_1060"/>
        </record>
        <record model="account.account.template" id="account_4653">
            <field name="name">Aufmerksamkeiten</field>
            <field name="code">4653</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1200"/>
        </record>
        <record model="account.account.template" id="account_4652">
            <field name="name">Eingeschr. abziehb.BA, n. abz. Anteil</field>
            <field name="code">4652</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1200"/>
        </record>
        <record model="account.account.template" id="account_4137">
            <field name="name">Ges. soz. Aufwendg. Mituntern. §15 EStG</field>
            <field name="code">4137</field>
            <field name="type" ref="type_4200"/>
            <field name="parent" ref="view_income_1100"/>
        </record>
        <record model="account.account.template" id="account_4550">
            <field name="name">Garagenmieten</field>
            <field name="code">4550</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1180"/>
        </record>
        <record model="account.account.template" id="account_8660">
            <field name="name">Erl.Zinsen /Diskontspesen aus verb.UN</field>
            <field name="code">8660</field>
            <field name="type" ref="type_4345"/>
            <field name="parent" ref="view_income_1322"/>
        </record>
        <record model="account.account.template" id="account_8749">
            <field name="name">Gewährte Skonti EG-Lieferung 16% USt</field>
            <field name="code">8749</field>
            <field name="type" ref="type_4020"/>
            <field name="parent" ref="view_income_1020"/>
        </record>
        <record model="account.account.template" id="account_0750">
            <field name="name">Verbindlichkeit.gg. Gesellschaftern g.5J</field>
            <field name="code">0750</field>
            <field name="type" ref="type_2530"/>
            <field name="parent" ref="view_balance_2530"/>
        </record>
        <record model="account.account.template" id="account_1455">
            <field name="name">Forderg.a. Lieferungen/Leistungen g.1 J</field>
            <field name="code">1455</field>
            <field name="type" ref="type_1535"/>
            <field name="parent" ref="view_balance_1535"/>
        </record>
        <record model="account.account.template" id="account_3749">
            <field name="name">Erhalt. Skonti EG-Erwerb 16% Vorst/USt</field>
            <field name="code">3749</field>
            <field name="type" ref="type_4120"/>
            <field name="parent" ref="view_income_1060"/>
        </record>
        <record model="account.account.template" id="account_3610">
            <field name="name">Nicht abziehbare Vorsteuer 7%</field>
            <field name="code">3610</field>
            <field name="type" ref="type_4120"/>
            <field name="parent" ref="view_income_1060"/>
        </record>
        <record model="account.account.template" id="account_2381">
            <field name="name">Zuwendg.Spenden wissensch./kult. Zweck</field>
            <field name="code">2381</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1312"/>
        </record>
        <record model="account.account.template" id="account_2380">
            <field name="name">Zuwendungen,Spenden steuerl. n. abziehb.</field>
            <field name="code">2380</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1312"/>
        </record>
        <record model="account.account.template" id="account_2383">
            <field name="name">Zuwendungen,Spenden kirchl./rel./gemein.</field>
            <field name="code">2383</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1312"/>
        </record>
        <record model="account.account.template" id="account_2382">
            <field name="name">Zuwendungen,Spenden mildtätige Zwecke</field>
            <field name="code">2382</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1312"/>
        </record>
        <record model="account.account.template" id="account_2385">
            <field name="name">Nicht abziehbare AR-Vergütungen</field>
            <field name="code">2385</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1312"/>
        </record>
        <record model="account.account.template" id="account_2384">
            <field name="name">Zuwendungen,Spenden an politische Partei</field>
            <field name="code">2384</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1312"/>
        </record>
        <record model="account.account.template" id="account_0200">
            <field name="name">Technische Anlagen und Maschinen</field>
            <field name="code">0200</field>
            <field name="type" ref="type_1210"/>
            <field name="parent" ref="view_balance_1210"/>
        </record>
        <record model="account.account.template" id="account_2386">
            <field name="name">Abziehbare Aufsichtsratsvergütung</field>
            <field name="code">2386</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1312"/>
        </record>
        <record model="account.account.template" id="account_0615">
            <field name="name">Anleihen konvertibel</field>
            <field name="code">0615</field>
            <field name="type" ref="type_2465"/>
            <field name="parent" ref="view_balance_2465"/>
        </record>
        <record model="account.account.template" id="account_2388">
            <field name="name">Zuwendg. an Stiftg. gem. § 52/2/4 AO</field>
            <field name="code">2388</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1312"/>
        </record>
        <record model="account.account.template" id="account_1401">
            <field name="name">Forderungen aus Lieferungen u.Leistung</field>
            <field name="code">1401</field>
            <field name="type" ref="type_1530"/>
            <field name="parent" ref="view_balance_1530"/>
        </record>
        <record model="account.account.template" id="account_1400">
            <field name="name">Forderungen aus Lieferungen u.Leistung</field>
            <field name="code">1400</field>
            <field name="reconcile" eval="True"/>
            <field name="party_required" eval="True"/>
            <field name="type" ref="type_1530"/>
            <field name="parent" ref="view_balance_1530"/>
        </record>
        <record model="account.account.template" id="account_1010">
            <field name="name">Nebenkasse 1</field>
            <field name="code">1010</field>
            <field name="type" ref="type_1660"/>
            <field name="parent" ref="view_balance_1660"/>
        </record>
        <record model="account.account.template" id="account_0610">
            <field name="name">Anleihen, nicht konvertibel (g.5 Jahre)</field>
            <field name="code">0610</field>
            <field name="type" ref="type_2460"/>
            <field name="parent" ref="view_balance_2460"/>
        </record>
        <record model="account.account.template" id="account_8730">
            <field name="name">Gewährte Skonti</field>
            <field name="code">8730</field>
            <field name="type" ref="type_4020"/>
            <field name="parent" ref="view_income_1020"/>
        </record>
        <record model="account.account.template" id="account_1518">
            <field name="name">Geleistete Anzahlungen 19% Vorsteuer</field>
            <field name="code">1518</field>
            <field name="type" ref="type_1480"/>
            <field name="parent" ref="view_balance_1480"/>
        </record>
        <record model="account.account.template" id="account_4215">
            <field name="name">Leasing, unbewegliche Wirtschaftsgüter</field>
            <field name="code">4215</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1120"/>
        </record>
        <record model="account.account.template" id="account_8514">
            <field name="name">Provisionsumsätze, steuerfrei §4 Nr.8ff</field>
            <field name="code">8514</field>
            <field name="type" ref="type_4020"/>
            <field name="parent" ref="view_income_1020"/>
        </record>
        <record model="account.account.template" id="account_1130">
            <field name="name">Postbank 3</field>
            <field name="code">1130</field>
            <field name="type" ref="type_1660"/>
            <field name="parent" ref="view_balance_1660"/>
        </record>
        <record model="account.account.template" id="account_1230">
            <field name="name">Bank 3</field>
            <field name="code">1230</field>
            <field name="type" ref="type_1660"/>
            <field name="parent" ref="view_balance_1660"/>
        </record>
        <record model="account.account.template" id="account_4210">
            <field name="name">Miete, unbewegliche Wirtschaftsgüter</field>
            <field name="code">4210</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1120"/>
        </record>
        <record model="account.account.template" id="account_4198">
            <field name="name">Pausch. Abgaben für Zuwendungen an AN</field>
            <field name="code">4198</field>
            <field name="type" ref="type_4180"/>
            <field name="parent" ref="view_income_1100"/>
        </record>
        <record model="account.account.template" id="account_1449">
            <field name="name">Gegenkto Aufteilung der Forderungen L+L</field>
            <field name="code">1449</field>
            <field name="type" ref="type_1530"/>
            <field name="parent" ref="view_balance_1530"/>
        </record>
        <record model="account.account.template" id="account_8750">
            <field name="name">Gewährte Boni 7% USt</field>
            <field name="code">8750</field>
            <field name="type" ref="type_4020"/>
            <field name="parent" ref="view_income_1020"/>
        </record>
        <record model="account.account.template" id="account_8828">
            <field name="name">Erlöse Sachanlageverkäufe § 4 Nr. 1b</field>
            <field name="code">8828</field>
            <field name="type" ref="type_4080"/>
            <field name="parent" ref="view_income_1323"/>
        </record>
        <record model="account.account.template" id="account_4219">
            <field name="name">Vergütung Mituntern. Miete WG § 15 EStG</field>
            <field name="code">4219</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1120"/>
        </record>
        <record model="account.account.template" id="account_1330">
            <field name="name">Schecks</field>
            <field name="code">1330</field>
            <field name="type" ref="type_1660"/>
            <field name="parent" ref="view_balance_1660"/>
        </record>
        <record model="account.account.template" id="account_4190">
            <field name="name">Aushilfslöhne</field>
            <field name="code">4190</field>
            <field name="type" ref="type_4180"/>
            <field name="parent" ref="view_income_1100"/>
        </record>
        <record model="account.account.template" id="account_0100">
            <field name="name">Fabrikbauten</field>
            <field name="code">0100</field>
            <field name="type" ref="type_1200"/>
            <field name="parent" ref="view_balance_1200"/>
        </record>
        <record model="account.account.template" id="account_0079">
            <field name="name">Anzahlungen a.Grundstücke ohne Bauten</field>
            <field name="code">0079</field>
            <field name="type" ref="type_1230"/>
            <field name="parent" ref="view_balance_1230"/>
        </record>
        <record model="account.account.template" id="account_0730">
            <field name="name">Verbindlichkeit.gg. Gesellschaftern</field>
            <field name="code">0730</field>
            <field name="type" ref="type_2539"/>
            <field name="parent" ref="view_balance_2539"/>
        </record>
        <record model="account.account.template" id="account_4355">
            <field name="name">Ökosteuer</field>
            <field name="code">4355</field>
            <field name="type" ref="type_4620"/>
            <field name="parent" ref="view_income_1140"/>
        </record>
        <record model="account.account.template" id="account_8125">
            <field name="name">Steuerfreie EG-Lieferungen §4, 1b UStG</field>
            <field name="code">8125</field>
            <field name="type" ref="type_4020"/>
            <field name="parent" ref="view_income_1020"/>
        </record>
        <record model="account.account.template" id="account_4350">
            <field name="name">Verbrauchsteuer</field>
            <field name="code">4350</field>
            <field name="type" ref="type_4620"/>
            <field name="parent" ref="view_income_1140"/>
        </record>
        <record model="account.account.template" id="account_4260">
            <field name="name">Instandhaltung betrieblicher Räume</field>
            <field name="code">4260</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1120"/>
        </record>
        <record model="account.account.template" id="account_2387">
            <field name="name">Zuwendg. an Stiftg. gem. § 52/2/1-3 AO</field>
            <field name="code">2387</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1312"/>
        </record>
        <record model="account.account.template" id="account_1516">
            <field name="name">Geleistete Anzahlungen 15% Vorsteuer</field>
            <field name="code">1516</field>
            <field name="type" ref="type_1480"/>
            <field name="parent" ref="view_balance_1480"/>
        </record>
        <record model="account.account.template" id="account_1448">
            <field name="name">Forderungen aus L+L gemäß § 24 UStG</field>
            <field name="code">1448</field>
            <field name="type" ref="type_1530"/>
            <field name="parent" ref="view_balance_1530"/>
        </record>
        <record model="account.account.template" id="account_4815">
            <field name="name">Kaufleasing</field>
            <field name="code">4815</field>
            <field name="type" ref="type_4240"/>
            <field name="parent" ref="view_income_1240"/>
        </record>
        <record model="account.account.template" id="account_1511">
            <field name="name">Geleistete Anzahlungen 7% Vorsteuer</field>
            <field name="code">1511</field>
            <field name="type" ref="type_1480"/>
            <field name="parent" ref="view_balance_1480"/>
        </record>
        <record model="account.account.template" id="account_1840">
            <field name="name">Zuwendungen, Spenden</field>
            <field name="code">1840</field>
            <field name="type" ref="type_2060"/>
            <field name="parent" ref="view_balance_2060"/>
        </record>
        <record model="account.account.template" id="account_1510">
            <field name="name">Geleistete Anzahlungen auf Vorräte</field>
            <field name="code">1510</field>
            <field name="type" ref="type_1480"/>
            <field name="parent" ref="view_balance_1480"/>
        </record>
        <record model="account.account.template" id="account_1537">
            <field name="name">Forderungen gegen Personal (g. 1Jahr)</field>
            <field name="code">1537</field>
            <field name="type" ref="type_1585"/>
            <field name="parent" ref="view_balance_1585"/>
        </record>
        <record model="account.account.template" id="account_1240">
            <field name="name">Bank 4</field>
            <field name="code">1240</field>
            <field name="type" ref="type_1660"/>
            <field name="parent" ref="view_balance_1660"/>
        </record>
        <record model="account.account.template" id="account_3090">
            <field name="name">Energiestoffe</field>
            <field name="code">3090</field>
            <field name="type" ref="type_4120"/>
            <field name="parent" ref="view_income_1060"/>
        </record>
        <record model="account.account.template" id="account_1531">
            <field name="name">Forderungen gegen Personal (bis 1Jahr)</field>
            <field name="code">1531</field>
            <field name="type" ref="type_1580"/>
            <field name="parent" ref="view_balance_1580"/>
        </record>
        <record model="account.account.template" id="account_1530">
            <field name="name">Forderg. gg. Personal Lohn- u. Gehalt</field>
            <field name="code">1530</field>
            <field name="type" ref="type_1580"/>
            <field name="parent" ref="view_balance_1580"/>
        </record>
        <record model="account.account.template" id="account_4950">
            <field name="name">Rechts- und Beratungskosten</field>
            <field name="code">4950</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1260"/>
        </record>
        <record model="account.account.template" id="account_2166">
            <field name="name">Aufwendg. Bewertung Finanzmittelfonds</field>
            <field name="code">2166</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1260"/>
        </record>
        <record model="account.account.template" id="account_4957">
            <field name="name">Abschluss- und Prüfungskosten</field>
            <field name="code">4957</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1260"/>
        </record>
        <record model="account.account.template" id="account_1539">
            <field name="name">Körperschaftsteuerguthaben §37 (g.1 J)</field>
            <field name="code">1539</field>
            <field name="type" ref="type_1585"/>
            <field name="parent" ref="view_balance_1585"/>
        </record>
        <record model="account.account.template" id="account_1538">
            <field name="name">Körperschaftsteuerguthaben §37 (b.1 J)</field>
            <field name="code">1538</field>
            <field name="type" ref="type_1580"/>
            <field name="parent" ref="view_balance_1580"/>
        </record>
        <record model="account.account.template" id="account_2617">
            <field name="name">Sonst.GewStfreie Gewinne Anteile KapGes</field>
            <field name="code">2617</field>
            <field name="type" ref="type_4300"/>
            <field name="parent" ref="view_income_1322"/>
        </record>
        <record model="account.account.template" id="account_2616">
            <field name="name">Erträge a.Beteilig. verb. UN z.T. stfrei</field>
            <field name="code">2616</field>
            <field name="type" ref="type_4305"/>
            <field name="parent" ref="view_income_1322"/>
        </record>
        <record model="account.account.template" id="account_2615">
            <field name="name">Erträge aus Beteiligungen z.T. steuerfr</field>
            <field name="code">2615</field>
            <field name="type" ref="type_4300"/>
            <field name="parent" ref="view_income_1322"/>
        </record>
        <record model="account.account.template" id="account_4905">
            <field name="name">Sonstige betriebl.u.regelm.Aufwendungen</field>
            <field name="code">4905</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1260"/>
        </record>
        <record model="account.account.template" id="account_3800">
            <field name="name">Bezugsnebenkosten</field>
            <field name="code">3800</field>
            <field name="type" ref="type_4120"/>
            <field name="parent" ref="view_income_1060"/>
        </record>
        <record model="account.account.template" id="account_2619">
            <field name="name">Erträge a.Beteilig. an verbundenen UN</field>
            <field name="code">2619</field>
            <field name="type" ref="type_4305"/>
            <field name="parent" ref="view_income_1322"/>
        </record>
        <record model="account.account.template" id="account_2618">
            <field name="name">Gewinnant. aus Mituntern.sch.§9 GewStG</field>
            <field name="code">2618</field>
            <field name="type" ref="type_4300"/>
            <field name="parent" ref="view_income_1322"/>
        </record>
        <record model="account.account.template" id="account_0970">
            <field name="name">Sonstige Rückstellungen</field>
            <field name="code">0970</field>
            <field name="type" ref="type_2410"/>
            <field name="parent" ref="view_balance_2410"/>
        </record>
        <record model="account.account.template" id="account_0971">
            <field name="name">Rückstellungen Instandhaltung bis 3 M</field>
            <field name="code">0971</field>
            <field name="type" ref="type_2410"/>
            <field name="parent" ref="view_balance_2410"/>
        </record>
        <record model="account.account.template" id="account_0972">
            <field name="name">Rückstellungen Instandhaltung 4-12 M</field>
            <field name="code">0972</field>
            <field name="type" ref="type_2410"/>
            <field name="parent" ref="view_balance_2410"/>
        </record>
        <record model="account.account.template" id="account_0973">
            <field name="name">Rückstellungen Abraum-/Abfallbeseit.</field>
            <field name="code">0973</field>
            <field name="type" ref="type_2410"/>
            <field name="parent" ref="view_balance_2410"/>
        </record>
        <record model="account.account.template" id="account_0974">
            <field name="name">Rückstellungen f. Gewährleistungen</field>
            <field name="code">0974</field>
            <field name="type" ref="type_2410"/>
            <field name="parent" ref="view_balance_2410"/>
        </record>
        <record model="account.account.template" id="account_3559">
            <field name="name">Steuerfreie Einfuhren</field>
            <field name="code">3559</field>
            <field name="type" ref="type_4120"/>
            <field name="parent" ref="view_income_1060"/>
        </record>
        <record model="account.account.template" id="account_0976">
            <field name="name">Rückstellungen f. drohende Verluste</field>
            <field name="code">0976</field>
            <field name="type" ref="type_2410"/>
            <field name="parent" ref="view_balance_2410"/>
        </record>
        <record model="account.account.template" id="account_0977">
            <field name="name">Rückstellungen für Abschluss u. Prüfung</field>
            <field name="code">0977</field>
            <field name="type" ref="type_2410"/>
            <field name="parent" ref="view_balance_2410"/>
        </record>
        <record model="account.account.template" id="account_0978">
            <field name="name">Aufwandsrückstellungen § 249 II HGB</field>
            <field name="code">0978</field>
            <field name="type" ref="type_2410"/>
            <field name="parent" ref="view_balance_2410"/>
        </record>
        <record model="account.account.template" id="account_0979">
            <field name="name">Rückstellungen für Umweltschutz</field>
            <field name="code">0979</field>
            <field name="type" ref="type_2410"/>
            <field name="parent" ref="view_balance_2410"/>
        </record>
        <record model="account.account.template" id="account_3125">
            <field name="name">Leistungen ausl. UN 19% Vorst., 19% USt</field>
            <field name="code">3125</field>
            <field name="type" ref="type_4140"/>
            <field name="parent" ref="view_income_1060"/>
        </record>
        <record model="account.account.template" id="account_1900">
            <field name="name">Privatentnahmen allgemein TH</field>
            <field name="code">1900</field>
            <field name="type" ref="type_2060"/>
            <field name="parent" ref="view_balance_2060"/>
        </record>
        <record model="account.account.template" id="account_8940">
            <field name="name">Unentgeltl. Zuwend. von Waren 19% USt</field>
            <field name="code">8940</field>
            <field name="type" ref="type_4020"/>
            <field name="parent" ref="view_income_1060"/>
        </record>
        <record model="account.account.template" id="account_8190">
            <field name="name">Erlöse gemäß § 24 UStG</field>
            <field name="code">8190</field>
            <field name="type" ref="type_4020"/>
            <field name="parent" ref="view_income_1020"/>
        </record>
        <record model="account.account.template" id="account_8196">
            <field name="name">Erlöse Geldspielautomaten 19% USt</field>
            <field name="code">8196</field>
            <field name="type" ref="type_4020"/>
            <field name="parent" ref="view_income_1090"/>
        </record>
        <record model="account.account.template" id="account_8947">
            <field name="name">Unentgeltl. Zuwend. von Waren 7% USt</field>
            <field name="code">8947</field>
            <field name="type" ref="type_4020"/>
            <field name="parent" ref="view_income_1060"/>
        </record>
        <record model="account.account.template" id="account_8195">
            <field name="name">Erlöse Kleinunternehmer § 19 UStG</field>
            <field name="code">8195</field>
            <field name="type" ref="type_4020"/>
            <field name="parent" ref="view_income_1020"/>
        </record>
        <record model="account.account.template" id="account_8949">
            <field name="name">Unentgeltl. Zuwend. von Waren ohne USt</field>
            <field name="code">8949</field>
            <field name="type" ref="type_4020"/>
            <field name="parent" ref="view_income_1060"/>
        </record>
        <record model="account.account.template" id="account_0500">
            <field name="name">Anteile an verbundenen Unternehmen</field>
            <field name="code">0500</field>
            <field name="type" ref="type_1280"/>
            <field name="parent" ref="view_balance_1280"/>
        </record>
        <record model="account.account.template" id="account_8741">
            <field name="name">Gewährte Skonti Leistungen §13b UStG</field>
            <field name="code">8741</field>
            <field name="type" ref="type_4020"/>
            <field name="parent" ref="view_income_1020"/>
        </record>
        <record model="account.account.template" id="account_0505">
            <field name="name">Ausleihungen an verbundene Unternehmen</field>
            <field name="code">0505</field>
            <field name="type" ref="type_1290"/>
            <field name="parent" ref="view_balance_1290"/>
        </record>
        <record model="account.account.template" id="account_0504">
            <field name="name">Anteile a.herrschender Gesellschaft</field>
            <field name="code">0504</field>
            <field name="type" ref="type_1280"/>
            <field name="parent" ref="view_balance_1280"/>
        </record>
        <record model="account.account.template" id="account_1731">
            <field name="name">Agenturwarenabrechnung</field>
            <field name="code">1731</field>
            <field name="type" ref="type_2539"/>
            <field name="parent" ref="view_balance_2539"/>
        </record>
        <record model="account.account.template" id="account_2688">
            <field name="name">Zinserträge Rückzahlung KSt-Erhöhg. §38</field>
            <field name="code">2688</field>
            <field name="type" ref="type_4340"/>
            <field name="parent" ref="view_income_1322"/>
        </record>
        <record model="account.account.template" id="account_2689">
            <field name="name">Zinsähnliche Erträge verbundene UN</field>
            <field name="code">2689</field>
            <field name="type" ref="type_4345"/>
            <field name="parent" ref="view_income_1322"/>
        </record>
        <record model="account.account.template" id="account_2680">
            <field name="name">Zinsähnliche Erträge</field>
            <field name="code">2680</field>
            <field name="type" ref="type_4340"/>
            <field name="parent" ref="view_income_1322"/>
        </record>
        <record model="account.account.template" id="account_1000">
            <field name="name">Kasse</field>
            <field name="code">1000</field>
            <field name="type" ref="type_1660"/>
            <field name="parent" ref="view_balance_1660"/>
        </record>
        <record model="account.account.template" id="account_8922">
            <field name="name">Verwendung von Gegenst. (Tel) 19% USt</field>
            <field name="code">8922</field>
            <field name="type" ref="type_4080"/>
            <field name="parent" ref="view_income_1090"/>
        </record>
        <record model="account.account.template" id="account_8120">
            <field name="name">Steuerfreie Umsätze § 4 Nr. 1a UStG</field>
            <field name="code">8120</field>
            <field name="type" ref="type_4020"/>
            <field name="parent" ref="view_income_1020"/>
        </record>
        <record model="account.account.template" id="account_0147">
            <field name="name">Hof- und Wegebefestigungen</field>
            <field name="code">0147</field>
            <field name="type" ref="type_1200"/>
            <field name="parent" ref="view_balance_1200"/>
        </record>
        <record model="account.account.template" id="account_0480">
            <field name="name">Geringwertige Wirtschaftsgüter</field>
            <field name="code">0480</field>
            <field name="type" ref="type_1220"/>
            <field name="parent" ref="view_balance_1220"/>
        </record>
        <record model="account.account.template" id="account_0630">
            <field name="name">Verbindlichkeiten gg. Kreditinstituten</field>
            <field name="code">0630</field>
            <field name="type" ref="type_2475"/>
            <field name="parent" ref="view_balance_2475"/>
        </record>
        <record model="account.account.template" id="account_0485">
            <field name="name">Geringwertige WG Sammelposten</field>
            <field name="code">0485</field>
            <field name="type" ref="type_1220"/>
            <field name="parent" ref="view_balance_1220"/>
        </record>
        <record model="account.account.template" id="account_1465">
            <field name="name">Zweifelhafte Forderungen (g. 1 Jahr)</field>
            <field name="code">1465</field>
            <field name="type" ref="type_1535"/>
            <field name="parent" ref="view_balance_1535"/>
        </record>
        <record model="account.account.template" id="account_8955">
            <field name="name">Umsatzsteuer-Vergütungen</field>
            <field name="code">8955</field>
            <field name="type" ref="type_4020"/>
            <field name="parent" ref="view_income_1020"/>
        </record>
        <record model="account.account.template" id="account_8650">
            <field name="name">Erlöse Zinsen und Diskontspesen</field>
            <field name="code">8650</field>
            <field name="type" ref="type_4340"/>
            <field name="parent" ref="view_income_1322"/>
        </record>
        <record model="account.account.template" id="account_7000">
            <field name="name">Unfertige Erzeugnisse und Leistungen</field>
            <field name="code">7000</field>
            <field name="type" ref="type_1460"/>
            <field name="parent" ref="view_balance_1460"/>
        </record>
        <record model="account.account.template" id="account_1990">
            <field name="name">Privateinlagen TH</field>
            <field name="code">1990</field>
            <field name="type" ref="type_2060"/>
            <field name="parent" ref="view_balance_2060"/>
        </record>
        <record model="account.account.template" id="account_4170">
            <field name="name">Vermögenswirksame Leistungen</field>
            <field name="code">4170</field>
            <field name="type" ref="type_4180"/>
            <field name="parent" ref="view_income_1100"/>
        </record>
        <record model="account.account.template" id="account_1626">
            <field name="name">Verbindl.a.Lieferungen/Leistungen 1-5 J</field>
            <field name="code">1626</field>
            <field name="type" ref="type_2490"/>
            <field name="parent" ref="view_balance_2490"/>
        </record>
        <record model="account.account.template" id="account_1625">
            <field name="name">Verbindl.a.Lieferungen/Leistungen b.1 J</field>
            <field name="code">1625</field>
            <field name="type" ref="type_2495"/>
            <field name="parent" ref="view_balance_2495"/>
        </record>
        <record model="account.account.template" id="account_1624">
            <field name="name">Verbindlichk. Investitionen § 4/3 EStG</field>
            <field name="code">1624</field>
            <field name="type" ref="type_2495"/>
            <field name="parent" ref="view_balance_2495"/>
        </record>
        <record model="account.account.template" id="account_4946">
            <field name="name">Freiwillige Sozialleistungen</field>
            <field name="code">4946</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1260"/>
        </record>
        <record model="account.account.template" id="account_1628">
            <field name="name">Verbindl.a.Lieferungen/Leistungen g.5 J</field>
            <field name="code">1628</field>
            <field name="type" ref="type_2490"/>
            <field name="parent" ref="view_balance_2490"/>
        </record>
        <record model="account.account.template" id="account_8935">
            <field name="name">Unentgeltl. Zuwend. Gegenstände 19% USt</field>
            <field name="code">8935</field>
            <field name="type" ref="type_4080"/>
            <field name="parent" ref="view_income_1090"/>
        </record>
        <record model="account.account.template" id="account_8839">
            <field name="name">Erlöse Verkauf Finanzanl. z.T. stfrei</field>
            <field name="code">8839</field>
            <field name="type" ref="type_4080"/>
            <field name="parent" ref="view_income_1323"/>
        </record>
        <record model="account.account.template" id="account_8838">
            <field name="name">Erlöse a. Verkäufen Finanzanlagen</field>
            <field name="code">8838</field>
            <field name="type" ref="type_4080"/>
            <field name="parent" ref="view_income_1323"/>
        </record>
        <record model="account.account.template" id="account_3960">
            <field name="name">Bestandsveränd.RHB-Stoffe/bezogene Ware</field>
            <field name="code">3960</field>
            <field name="type" ref="type_4120"/>
            <field name="parent" ref="view_income_1060"/>
        </record>
        <record model="account.account.template" id="account_8933">
            <field name="name">Unentgeltl. Erbringung Leist. 7% USt</field>
            <field name="code">8933</field>
            <field name="type" ref="type_4080"/>
            <field name="parent" ref="view_income_1090"/>
        </record>
        <record model="account.account.template" id="account_8837">
            <field name="name">Erlöse Verkäufe immat.Vermögensgegenst</field>
            <field name="code">8837</field>
            <field name="type" ref="type_4080"/>
            <field name="parent" ref="view_income_1323"/>
        </record>
        <record model="account.account.template" id="account_4340">
            <field name="name">Sonstige Betriebssteuern</field>
            <field name="code">4340</field>
            <field name="type" ref="type_4620"/>
            <field name="parent" ref="view_income_1140"/>
        </record>
        <record model="account.account.template" id="account_0570">
            <field name="name">Genossenschaftsanteile z.lfr.Verbleib</field>
            <field name="code">0570</field>
            <field name="type" ref="type_1328"/>
            <field name="parent" ref="view_balance_1328"/>
        </record>
        <record model="account.account.template" id="account_8939">
            <field name="name">Unentgeltl. Zuwend. Gegenstände ohne USt</field>
            <field name="code">8939</field>
            <field name="type" ref="type_4080"/>
            <field name="parent" ref="view_income_1090"/>
        </record>
        <record model="account.account.template" id="account_8851">
            <field name="name">Erlöse Verkauf WG des UV §4/3, stfrei</field>
            <field name="code">8851</field>
            <field name="type" ref="type_4080"/>
            <field name="parent" ref="view_income_1323"/>
        </record>
        <record model="account.account.template" id="account_7140">
            <field name="name">Waren</field>
            <field name="code">7140</field>
            <field name="type" ref="type_1470"/>
            <field name="parent" ref="view_balance_1470"/>
        </record>
        <record model="account.account.template" id="account_8917">
            <field name="name">Entnahme Unternehmer (Waren) 7% USt</field>
            <field name="code">8917</field>
            <field name="type" ref="type_4020"/>
            <field name="parent" ref="view_income_1060"/>
        </record>
        <record model="account.account.template" id="account_0513">
            <field name="name">Typisch stille Beteiligungen</field>
            <field name="code">0513</field>
            <field name="type" ref="type_1300"/>
            <field name="parent" ref="view_balance_1300"/>
        </record>
        <record model="account.account.template" id="account_8400">
            <field name="name">Erlöse 19% USt</field>
            <field name="code">8400</field>
            <field name="type" ref="type_4020"/>
            <field name="parent" ref="view_income_1020"/>
        </record>
        <record model="account.account.template" id="account_8582">
            <field name="name">Stat. Konto Erlöse steuerfr./n. stbar</field>
            <field name="code">8582</field>
            <field name="type" ref="type_4020"/>
            <field name="parent" ref="view_income_1090"/>
        </record>
        <record model="account.account.template" id="account_8850">
            <field name="name">Erlöse Verkauf WG des UV §4/3, 19% USt</field>
            <field name="code">8850</field>
            <field name="type" ref="type_4080"/>
            <field name="parent" ref="view_income_1323"/>
        </record>
        <record model="account.account.template" id="account_2345">
            <field name="name">Einstellungen SoPo mit Rücklage-Anteil</field>
            <field name="code">2345</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1312"/>
        </record>
        <record model="account.account.template" id="account_0650">
            <field name="name">Verbindlichkeiten Kreditinstitut(g.5J)</field>
            <field name="code">0650</field>
            <field name="type" ref="type_2470"/>
            <field name="parent" ref="view_balance_2470"/>
        </record>
        <record model="account.account.template" id="account_2341">
            <field name="name">Einstellungen SoPo § 7g Abs.2 EStG n.F.</field>
            <field name="code">2341</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1312"/>
        </record>
        <record model="account.account.template" id="account_2340">
            <field name="name">Einstellungen SoPo mit Rücklage-Anteil</field>
            <field name="code">2340</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1312"/>
        </record>
        <record model="account.account.template" id="account_2670">
            <field name="name">Diskonterträge</field>
            <field name="code">2670</field>
            <field name="type" ref="type_4340"/>
            <field name="parent" ref="view_income_1322"/>
        </record>
        <record model="account.account.template" id="account_1190">
            <field name="name">LZB-Guthaben</field>
            <field name="code">1190</field>
            <field name="type" ref="type_1660"/>
            <field name="parent" ref="view_balance_1660"/>
        </record>
        <record model="account.account.template" id="account_2349">
            <field name="name">Aufwend. Zuschreibung Rückstellungen</field>
            <field name="code">2349</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1312"/>
        </record>
        <record model="account.account.template" id="account_2348">
            <field name="name">Aufwend. Zuschreibung Verbindlichk.</field>
            <field name="code">2348</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1312"/>
        </record>
        <record model="account.account.template" id="account_4880">
            <field name="name">Abschreibungen auf Umlaufvermögen</field>
            <field name="code">4880</field>
            <field name="type" ref="type_4260"/>
            <field name="parent" ref="view_income_1240"/>
        </record>
        <record model="account.account.template" id="account_1690">
            <field name="name">Schuldwechsel (größer 5 Jahre)</field>
            <field name="code">1690</field>
            <field name="type" ref="type_2500"/>
            <field name="parent" ref="view_balance_2500"/>
        </record>
        <record model="account.account.template" id="account_0890">
            <field name="name">Gesellschafter-Darlehen (FK)</field>
            <field name="code">0890</field>
            <field name="type" ref="type_2030"/>
            <field name="parent" ref="view_balance_2030"/>
        </record>
        <record model="account.account.template" id="account_0710">
            <field name="name">Verbindlichkeit. gg.verbundene UN(g.5 J)</field>
            <field name="code">0710</field>
            <field name="type" ref="type_2510"/>
            <field name="parent" ref="view_balance_2510"/>
        </record>
        <record model="account.account.template" id="account_1756">
            <field name="name">Lohn/Gehaltsverrechnung §11 f. 4/3 EStG</field>
            <field name="code">1756</field>
            <field name="type" ref="type_2539"/>
            <field name="parent" ref="view_balance_2539"/>
        </record>
        <record model="account.account.template" id="account_1755">
            <field name="name">Lohn- und Gehaltsverrechnungen</field>
            <field name="code">1755</field>
            <field name="type" ref="type_2539"/>
            <field name="parent" ref="view_balance_2539"/>
        </record>
        <record model="account.account.template" id="account_1754">
            <field name="name">Steuerzahlungen an andere EG-Länder</field>
            <field name="code">1754</field>
            <field name="type" ref="type_2535"/>
            <field name="parent" ref="view_balance_2535"/>
        </record>
        <record model="account.account.template" id="account_1753">
            <field name="name">Verbindlichk. Vermögensbildung(g.5J)</field>
            <field name="code">1753</field>
            <field name="type" ref="type_2537"/>
            <field name="parent" ref="view_balance_2537"/>
        </record>
        <record model="account.account.template" id="account_0715">
            <field name="name">Verbindl. gg.UN mit Beteiligungsverh.</field>
            <field name="code">0715</field>
            <field name="type" ref="type_2525"/>
            <field name="parent" ref="view_balance_2525"/>
        </record>
        <record model="account.account.template" id="account_0716">
            <field name="name">Verbindl. gg.UN mit Beteiligg.verh. b.1J</field>
            <field name="code">0716</field>
            <field name="type" ref="type_2525"/>
            <field name="parent" ref="view_balance_2525"/>
        </record>
        <record model="account.account.template" id="account_1750">
            <field name="name">Verbindlichkeiten a. Vermögensbildung</field>
            <field name="code">1750</field>
            <field name="type" ref="type_2537"/>
            <field name="parent" ref="view_balance_2537"/>
        </record>
        <record model="account.account.template" id="account_0020">
            <field name="name">Gewerbliche Schutzrechte</field>
            <field name="code">0020</field>
            <field name="type" ref="type_1120"/>
            <field name="parent" ref="view_balance_1120"/>
        </record>
        <record model="account.account.template" id="account_8160">
            <field name="name">Steuerfreie Umsätze ohne Vorsteuerabzug</field>
            <field name="code">8160</field>
            <field name="type" ref="type_4020"/>
            <field name="parent" ref="view_income_1020"/>
        </record>
        <record model="account.account.template" id="account_0027">
            <field name="name">EDV-Software</field>
            <field name="code">0027</field>
            <field name="type" ref="type_1120"/>
            <field name="parent" ref="view_balance_1120"/>
        </record>
        <record model="account.account.template" id="account_0025">
            <field name="name">Ähnliche Rechte und Werte</field>
            <field name="code">0025</field>
            <field name="type" ref="type_1120"/>
            <field name="parent" ref="view_balance_1120"/>
        </record>
        <record model="account.account.template" id="account_4250">
            <field name="name">Reinigung</field>
            <field name="code">4250</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1120"/>
        </record>
        <record model="account.account.template" id="account_4885">
            <field name="name">Vorwegnahme künftiger UV-Wertschwankg.</field>
            <field name="code">4885</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1240"/>
        </record>
        <record model="account.account.template" id="account_0660">
            <field name="name">TZ-Verbindlichkeit. gg. Kreditinstituten</field>
            <field name="code">0660</field>
            <field name="type" ref="type_2475"/>
            <field name="parent" ref="view_balance_2475"/>
        </record>
        <record model="account.account.template" id="account_4500">
            <field name="name">Fahrzeugkosten</field>
            <field name="code">4500</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1180"/>
        </record>
        <record model="account.account.template" id="account_0193">
            <field name="name">Hof- und Wegebefestigungen</field>
            <field name="code">0193</field>
            <field name="type" ref="type_1200"/>
            <field name="parent" ref="view_balance_1200"/>
        </record>
        <record model="account.account.template" id="account_8790">
            <field name="name">Gewährte Rabatte 19% USt</field>
            <field name="code">8790</field>
            <field name="type" ref="type_4020"/>
            <field name="parent" ref="view_income_1020"/>
        </record>
        <record model="account.account.template" id="account_3700">
            <field name="name">Nachlässe</field>
            <field name="code">3700</field>
            <field name="type" ref="type_4120"/>
            <field name="parent" ref="view_income_1060"/>
        </record>
        <record model="account.account.template" id="account_8736">
            <field name="name">Gewährte Skonti 19% USt</field>
            <field name="code">8736</field>
            <field name="type" ref="type_4020"/>
            <field name="parent" ref="view_income_1020"/>
        </record>
        <record model="account.account.template" id="account_8794">
            <field name="name">Gewährte Rabatte 16% USt</field>
            <field name="code">8794</field>
            <field name="type" ref="type_4020"/>
            <field name="parent" ref="view_income_1020"/>
        </record>
        <record model="account.account.template" id="account_8723">
            <field name="name">Erlösschmälerungen 16% USt</field>
            <field name="code">8723</field>
            <field name="type" ref="type_4020"/>
            <field name="parent" ref="view_income_1020"/>
        </record>
        <record model="account.account.template" id="account_1880">
            <field name="name">Unentgeltliche Wertabgaben</field>
            <field name="code">1880</field>
            <field name="type" ref="type_2060"/>
            <field name="parent" ref="view_balance_2060"/>
        </record>
        <record model="account.account.template" id="account_2120">
            <field name="name">Zinsaufwendungen f.lfr.Verbindlichkeit.</field>
            <field name="code">2120</field>
            <field name="type" ref="type_4440"/>
            <field name="parent" ref="view_income_1310"/>
        </record>
        <record model="account.account.template" id="account_2125">
            <field name="name">Zinsen für Gebäude im Betriebsvermögen</field>
            <field name="code">2125</field>
            <field name="type" ref="type_4440"/>
            <field name="parent" ref="view_income_1310"/>
        </record>
        <record model="account.account.template" id="account_2127">
            <field name="name">Renten und dauernde Lasten</field>
            <field name="code">2127</field>
            <field name="type" ref="type_4440"/>
            <field name="parent" ref="view_income_1310"/>
        </record>
        <record model="account.account.template" id="account_2126">
            <field name="name">Zinsen zur Finanzierung Anlagevermögen</field>
            <field name="code">2126</field>
            <field name="type" ref="type_4440"/>
            <field name="parent" ref="view_income_1310"/>
        </record>
        <record model="account.account.template" id="account_2129">
            <field name="name">Zinsaufw. für lfr. Verbindlichk.verb.UN</field>
            <field name="code">2129</field>
            <field name="type" ref="type_4445"/>
            <field name="parent" ref="view_income_1310"/>
        </record>
        <record model="account.account.template" id="account_2128">
            <field name="name">Zinsen an Mitunternehmer § 15 EStG</field>
            <field name="code">2128</field>
            <field name="type" ref="type_4440"/>
            <field name="parent" ref="view_income_1310"/>
        </record>
        <record model="account.account.template" id="account_3115">
            <field name="name">Leistungen ausl. UN 7% Vorsteuer, 7% USt</field>
            <field name="code">3115</field>
            <field name="type" ref="type_4140"/>
            <field name="parent" ref="view_income_1060"/>
        </record>
        <record model="account.account.template" id="account_3565">
            <field name="name">Waren aus USt-Lager 19% Vorst., 19% USt</field>
            <field name="code">3565</field>
            <field name="type" ref="type_4120"/>
            <field name="parent" ref="view_income_1060"/>
        </record>
        <record model="account.account.template" id="account_4660">
            <field name="name">Reisekosten Arbeitnehmer</field>
            <field name="code">4660</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1200"/>
        </record>
        <record model="account.account.template" id="account_4662">
            <field name="name">Reisekosten Arbeitnehmer, n.abz.Anteil</field>
            <field name="code">4662</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1200"/>
        </record>
        <record model="account.account.template" id="account_3110">
            <field name="name">Bauleistungen § 13b 7% Vorsteuer, 7% USt</field>
            <field name="code">3110</field>
            <field name="type" ref="type_4140"/>
            <field name="parent" ref="view_income_1060"/>
        </record>
        <record model="account.account.template" id="account_0625">
            <field name="name">Anleihen konvertibel(größer 5 Jahre)</field>
            <field name="code">0625</field>
            <field name="type" ref="type_2465"/>
            <field name="parent" ref="view_balance_2465"/>
        </record>
        <record model="account.account.template" id="account_1579">
            <field name="name">Abziehbare Vorsteuer § 13b UStG 16%</field>
            <field name="code">1579</field>
            <field name="type" ref="type_1580"/>
            <field name="parent" ref="view_balance_1580"/>
        </record>
        <record model="account.account.template" id="account_1578">
            <field name="name">Abziehbare Vorsteuer § 13b UStG</field>
            <field name="code">1578</field>
            <field name="type" ref="type_1580"/>
            <field name="parent" ref="view_balance_1580"/>
        </record>
        <record model="account.account.template" id="account_0620">
            <field name="name">Anleihen konvertibel(1-5 Jahre)</field>
            <field name="code">0620</field>
            <field name="type" ref="type_2465"/>
            <field name="parent" ref="view_balance_2465"/>
        </record>
        <record model="account.account.template" id="account_8727">
            <field name="name">Erlösschmäl.i.and. EG-Land stpfl. Lief.</field>
            <field name="code">8727</field>
            <field name="type" ref="type_4020"/>
            <field name="parent" ref="view_income_1020"/>
        </record>
        <record model="account.account.template" id="account_0150">
            <field name="name">Wohnbauten im Bau</field>
            <field name="code">0150</field>
            <field name="type" ref="type_1230"/>
            <field name="parent" ref="view_balance_1230"/>
        </record>
        <record model="account.account.template" id="account_1475">
            <field name="name">Forderungen aus L+L gg. verbund. UN g.1J</field>
            <field name="code">1475</field>
            <field name="type" ref="type_1545"/>
            <field name="parent" ref="view_balance_1545"/>
        </record>
        <record model="account.account.template" id="account_1573">
            <field name="name">Abziehbare Vorsteuer aus EG-Erwerb 16%</field>
            <field name="code">1573</field>
            <field name="type" ref="type_1580"/>
            <field name="parent" ref="view_balance_1580"/>
        </record>
        <record model="account.account.template" id="account_1572">
            <field name="name">Abziehbare Vorsteuer aus EG-Erwerb</field>
            <field name="code">1572</field>
            <field name="type" ref="type_1580"/>
            <field name="parent" ref="view_balance_1580"/>
        </record>
        <record model="account.account.template" id="account_1571">
            <field name="name">Abziehbare Vorsteuer 7%</field>
            <field name="code">1571</field>
            <field name="type" ref="type_1580"/>
            <field name="parent" ref="view_balance_1580"/>
        </record>
        <record model="account.account.template" id="account_1479">
            <field name="name">WB Forderungen gg. verbundene UN (g.1J)</field>
            <field name="code">1479</field>
            <field name="type" ref="type_1545"/>
            <field name="parent" ref="view_balance_1545"/>
        </record>
        <record model="account.account.template" id="account_1577">
            <field name="name">Abziehbare Vorsteuer § 13b UStG 19%</field>
            <field name="code">1577</field>
            <field name="type" ref="type_1580"/>
            <field name="parent" ref="view_balance_1580"/>
        </record>
        <record model="account.account.template" id="account_1576">
            <field name="name">Abziehbare Vorsteuer 19%</field>
            <field name="code">1576</field>
            <field name="type" ref="type_1580"/>
            <field name="parent" ref="view_balance_1580"/>
        </record>
        <record model="account.account.template" id="account_1575">
            <field name="name">Abziehbare Vorsteuer 16%</field>
            <field name="code">1575</field>
            <field name="type" ref="type_1580"/>
            <field name="parent" ref="view_balance_1580"/>
        </record>
        <record model="account.account.template" id="account_1589">
            <field name="name">Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb 16%</field>
            <field name="code">1589</field>
            <field name="type" ref="type_1580"/>
            <field name="parent" ref="view_balance_1580"/>
        </record>
        <record model="account.account.template" id="account_0090">
            <field name="name">Geschäftsbauten</field>
            <field name="code">0090</field>
            <field name="type" ref="type_1200"/>
            <field name="parent" ref="view_balance_1200"/>
        </record>
        <record model="account.account.template" id="account_2712">
            <field name="name">Erträge Zuschreibg. Finanzanlagevermögen</field>
            <field name="code">2712</field>
            <field name="type" ref="type_4080"/>
            <field name="parent" ref="view_income_1323"/>
        </record>
        <record model="account.account.template" id="account_1305">
            <field name="name">Wechsel a. Lieferungen/Leistungen bbf.</field>
            <field name="code">1305</field>
            <field name="type" ref="type_1530"/>
            <field name="parent" ref="view_balance_1530"/>
        </record>
        <record model="account.account.template" id="account_2659">
            <field name="name">Sonst. Zinsen u.ä. Erträge aus verb.UN</field>
            <field name="code">2659</field>
            <field name="type" ref="type_4345"/>
            <field name="parent" ref="view_income_1322"/>
        </record>
        <record model="account.account.template" id="account_2658">
            <field name="name">Zinserträge § 233a AO, Anlage A KSt</field>
            <field name="code">2658</field>
            <field name="type" ref="type_4340"/>
            <field name="parent" ref="view_income_1322"/>
        </record>
        <record model="account.account.template" id="account_2716">
            <field name="name">Erträge Zuschreibg. UV z.T. steuerfrei</field>
            <field name="code">2716</field>
            <field name="type" ref="type_4080"/>
            <field name="parent" ref="view_income_1323"/>
        </record>
        <record model="account.account.template" id="account_1301">
            <field name="name">Wechsel a. Lieferungen/Leistungen b.1 J</field>
            <field name="code">1301</field>
            <field name="type" ref="type_1530"/>
            <field name="parent" ref="view_balance_1530"/>
        </record>
        <record model="account.account.template" id="account_1302">
            <field name="name">Wechsel a. Lieferungen/Leistungen g.1 J</field>
            <field name="code">1302</field>
            <field name="type" ref="type_1535"/>
            <field name="parent" ref="view_balance_1535"/>
        </record>
        <record model="account.account.template" id="account_2715">
            <field name="name">Erträge Zuschreibung Umlaufvermögen</field>
            <field name="code">2715</field>
            <field name="type" ref="type_4080"/>
            <field name="parent" ref="view_income_1323"/>
        </record>
        <record model="account.account.template" id="account_2653">
            <field name="name">Zinserträge § 233a AO, § 4 Abs. 5b EStG</field>
            <field name="code">2653</field>
            <field name="type" ref="type_4340"/>
            <field name="parent" ref="view_income_1322"/>
        </record>
        <record model="account.account.template" id="account_1450">
            <field name="name">Forderungen nach § 11 EStG für § 4/3</field>
            <field name="code">1450</field>
            <field name="type" ref="type_1530"/>
            <field name="parent" ref="view_balance_1530"/>
        </record>
        <record model="account.account.template" id="account_2650">
            <field name="name">Sonstige Zinsen und ähnliche Erträge</field>
            <field name="code">2650</field>
            <field name="type" ref="type_4340"/>
            <field name="parent" ref="view_income_1322"/>
        </record>
        <record model="account.account.template" id="account_2657">
            <field name="name">Zinserträge § 233a AO</field>
            <field name="code">2657</field>
            <field name="type" ref="type_4340"/>
            <field name="parent" ref="view_income_1322"/>
        </record>
        <record model="account.account.template" id="account_2656">
            <field name="name">Erträge a.Beteilig. verb. UN z.T. stfrei</field>
            <field name="code">2656</field>
            <field name="type" ref="type_4345"/>
            <field name="parent" ref="view_income_1322"/>
        </record>
        <record model="account.account.template" id="account_2655">
            <field name="name">Erträge a.Beteilig. UV z.T. steuerfrei</field>
            <field name="code">2655</field>
            <field name="type" ref="type_4340"/>
            <field name="parent" ref="view_income_1322"/>
        </record>
        <record model="account.account.template" id="account_2654">
            <field name="name">Erträge Wertpapiere/Ausleihungen UV</field>
            <field name="code">2654</field>
            <field name="type" ref="type_4340"/>
            <field name="parent" ref="view_income_1322"/>
        </record>
        <record model="account.account.template" id="account_4228">
            <field name="name">Miet- und Pachtnebenkosten</field>
            <field name="code">4228</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1120"/>
        </record>
        <record model="account.account.template" id="account_4229">
            <field name="name">Vergütung Mituntern. Pacht WG § 15 EStG</field>
            <field name="code">4229</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1120"/>
        </record>
        <record model="account.account.template" id="account_4220">
            <field name="name">Pacht, unbewegliche Wirtschaftsgüter</field>
            <field name="code">4220</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1120"/>
        </record>
        <record model="account.account.template" id="account_8540">
            <field name="name">Erlöse Leergut</field>
            <field name="code">8540</field>
            <field name="type" ref="type_4020"/>
            <field name="parent" ref="view_income_1090"/>
        </record>
        <record model="account.account.template" id="account_8919">
            <field name="name">Entnahme Unternehmer (Waren) ohne USt</field>
            <field name="code">8919</field>
            <field name="type" ref="type_4020"/>
            <field name="parent" ref="view_income_1060"/>
        </record>
        <record model="account.account.template" id="account_1830">
            <field name="name">Sonderausgaben unbeschränkt abzugsfähig</field>
            <field name="code">1830</field>
            <field name="type" ref="type_2060"/>
            <field name="parent" ref="view_balance_2060"/>
        </record>
        <record model="account.account.template" id="account_8610">
            <field name="name">Verrechnete sonstige Sachbezüge</field>
            <field name="code">8610</field>
            <field name="type" ref="type_4080"/>
            <field name="parent" ref="view_income_1090"/>
        </record>
        <record model="account.account.template" id="account_3794">
            <field name="name">Erhaltene Rabatte 16% Vorsteuer</field>
            <field name="code">3794</field>
            <field name="type" ref="type_4120"/>
            <field name="parent" ref="view_income_1060"/>
        </record>
        <record model="account.account.template" id="account_4380">
            <field name="name">Beiträge</field>
            <field name="code">4380</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1150"/>
        </record>
        <record model="account.account.template" id="account_3790">
            <field name="name">Erhaltene Rabatte 19% Vorsteuer</field>
            <field name="code">3790</field>
            <field name="type" ref="type_4120"/>
            <field name="parent" ref="view_income_1060"/>
        </record>
        <record model="account.account.template" id="account_2406">
            <field name="name">Forderungsverluste 19% USt</field>
            <field name="code">2406</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1240"/>
        </record>
        <record model="account.account.template" id="account_2407">
            <field name="name">Forderungsverluste 15% USt</field>
            <field name="code">2407</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1240"/>
        </record>
        <record model="account.account.template" id="account_2404">
            <field name="name">Forderungsverlust EG-Lieferung 16% USt</field>
            <field name="code">2404</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1240"/>
        </record>
        <record model="account.account.template" id="account_1372">
            <field name="name">Wirtschaftsgüter Umlaufverm. § 4/3 EStG</field>
            <field name="code">1372</field>
            <field name="type" ref="type_1580"/>
            <field name="parent" ref="view_balance_1580"/>
        </record>
        <record model="account.account.template" id="account_2402">
            <field name="name">Forder.verlust aus stfr. EG-Lieferungen</field>
            <field name="code">2402</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1240"/>
        </record>
        <record model="account.account.template" id="account_2403">
            <field name="name">Forderungsverluste EG-Lieferungen 7%</field>
            <field name="code">2403</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1240"/>
        </record>
        <record model="account.account.template" id="account_2400">
            <field name="name">Forderungsverluste</field>
            <field name="code">2400</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1240"/>
        </record>
        <record model="account.account.template" id="account_2401">
            <field name="name">Forderungsverluste 7% USt</field>
            <field name="code">2401</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1240"/>
        </record>
        <record model="account.account.template" id="account_4862">
            <field name="name">Abschreibung Sammelposten GWG</field>
            <field name="code">4862</field>
            <field name="type" ref="type_4240"/>
            <field name="parent" ref="view_income_1240"/>
        </record>
        <record model="account.account.template" id="account_4860">
            <field name="name">Abschreibungen auf aktivierte GWG</field>
            <field name="code">4860</field>
            <field name="type" ref="type_4240"/>
            <field name="parent" ref="view_income_1240"/>
        </record>
        <record model="account.account.template" id="account_4230">
            <field name="name">Heizung</field>
            <field name="code">4230</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1120"/>
        </record>
        <record model="account.account.template" id="account_2010">
            <field name="name">Betriebsfremde Aufwendungen</field>
            <field name="code">2010</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1312"/>
        </record>
        <record model="account.account.template" id="account_2408">
            <field name="name">Forderungsverluste EG-Lieferung 19% USt</field>
            <field name="code">2408</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1240"/>
        </record>
        <record model="account.account.template" id="account_2409">
            <field name="name">Forderungsverluste EG-Lieferung 15% USt</field>
            <field name="code">2409</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1240"/>
        </record>
        <record model="account.account.template" id="account_3830">
            <field name="name">Leergut</field>
            <field name="code">3830</field>
            <field name="type" ref="type_4120"/>
            <field name="parent" ref="view_income_1060"/>
        </record>
        <record model="account.account.template" id="account_1759">
            <field name="name">Voraus.Beitrag ggb. Sozialversich.träger</field>
            <field name="code">1759</field>
            <field name="type" ref="type_2537"/>
            <field name="parent" ref="view_balance_2537"/>
        </record>
        <record model="account.account.template" id="account_1701">
            <field name="name">Sonstige Verbindlichkeiten (bis 1 J)</field>
            <field name="code">1701</field>
            <field name="type" ref="type_2539"/>
            <field name="parent" ref="view_balance_2539"/>
        </record>
        <record model="account.account.template" id="account_8807">
            <field name="name">Erlöse Sachanlageverkäufe § 4 Nr. 1a</field>
            <field name="code">8807</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1312"/>
        </record>
        <record model="account.account.template" id="account_1344">
            <field name="name">Anteile a.herrschender Gesellschaft</field>
            <field name="code">1344</field>
            <field name="type" ref="type_1620"/>
            <field name="parent" ref="view_balance_1620"/>
        </record>
        <record model="account.account.template" id="account_4595">
            <field name="name">Fremdfahrzeugkosten</field>
            <field name="code">4595</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1180"/>
        </record>
        <record model="account.account.template" id="account_4730">
            <field name="name">Ausgangsfrachten</field>
            <field name="code">4730</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1220"/>
        </record>
        <record model="account.account.template" id="account_1345">
            <field name="name">Eigene Anteile</field>
            <field name="code">1345</field>
            <field name="type" ref="type_1630"/>
            <field name="parent" ref="view_balance_1630"/>
        </record>
        <record model="account.account.template" id="account_8330">
            <field name="name">Erlöse EG-Lieferungen 16% USt</field>
            <field name="code">8330</field>
            <field name="type" ref="type_4020"/>
            <field name="parent" ref="view_income_1020"/>
        </record>
        <record model="account.account.template" id="account_1630">
            <field name="name">Verbindl. aus L+L gg. verbundenen UN</field>
            <field name="code">1630</field>
            <field name="type" ref="type_2515"/>
            <field name="parent" ref="view_balance_2515"/>
        </record>
        <record model="account.account.template" id="account_1950">
            <field name="name">Außergewöhnliche Belastungen TH</field>
            <field name="code">1950</field>
            <field name="type" ref="type_2060"/>
            <field name="parent" ref="view_balance_2060"/>
        </record>
        <record model="account.account.template" id="account_1704">
            <field name="name">Sonst. Verbindlichkeiten nach §11 EStG</field>
            <field name="code">1704</field>
            <field name="type" ref="type_2530"/>
            <field name="parent" ref="view_balance_2530"/>
        </record>
        <record model="account.account.template" id="account_8338">
            <field name="name">Nicht steuerbare Umsätze Drittland</field>
            <field name="code">8338</field>
            <field name="type" ref="type_4020"/>
            <field name="parent" ref="view_income_1020"/>
        </record>
        <record model="account.account.template" id="account_4679">
            <field name="name">Fahrten Wohnung/Betrieb, n.abz. Anteil</field>
            <field name="code">4679</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1200"/>
        </record>
        <record model="account.account.template" id="account_0540">
            <field name="name">Sonstige Ausleihungen</field>
            <field name="code">0540</field>
            <field name="type" ref="type_1325"/>
            <field name="parent" ref="view_balance_1325"/>
        </record>
        <record model="account.account.template" id="account_4870">
            <field name="name">Abschreibungen auf Finanzanlagen</field>
            <field name="code">4870</field>
            <field name="type" ref="type_4420"/>
            <field name="parent" ref="view_income_1240"/>
        </record>
        <record model="account.account.template" id="account_0530">
            <field name="name">Wertpapiere mit Gewinnbeteil.ansprüch.</field>
            <field name="code">0530</field>
            <field name="type" ref="type_1320"/>
            <field name="parent" ref="view_balance_1320"/>
        </record>
        <record model="account.account.template" id="account_4139">
            <field name="name">Ausgleichsabgabe SchwerbehindertenG</field>
            <field name="code">4139</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1260"/>
        </record>
        <record model="account.account.template" id="account_3560">
            <field name="name">Waren aus USt-Lager 7% Vorsteuer, 7% USt</field>
            <field name="code">3560</field>
            <field name="type" ref="type_4120"/>
            <field name="parent" ref="view_income_1060"/>
        </record>
        <record model="account.account.template" id="account_8520">
            <field name="name">Erlöse Abfallverwertung</field>
            <field name="code">8520</field>
            <field name="type" ref="type_4020"/>
            <field name="parent" ref="view_income_1090"/>
        </record>
        <record model="account.account.template" id="account_2318">
            <field name="name">Abgang Finanzanlagen z.T. stfrei, RBW</field>
            <field name="code">2318</field>
            <field name="type" ref="type_4080"/>
            <field name="parent" ref="view_income_1323"/>
        </record>
        <record model="account.account.template" id="account_0760">
            <field name="name">Darlehen typ. stiller Gesellschafter</field>
            <field name="code">0760</field>
            <field name="type" ref="type_2539"/>
            <field name="parent" ref="view_balance_2539"/>
        </record>
        <record model="account.account.template" id="account_4130">
            <field name="name">Gesetzliche Sozialaufwendungen</field>
            <field name="code">4130</field>
            <field name="type" ref="type_4200"/>
            <field name="parent" ref="view_income_1100"/>
        </record>
        <record model="account.account.template" id="account_0430">
            <field name="name">Ladeneinrichtung</field>
            <field name="code">0430</field>
            <field name="type" ref="type_1220"/>
            <field name="parent" ref="view_balance_1220"/>
        </record>
        <record model="account.account.template" id="account_1752">
            <field name="name">Verbindlichk. Vermögensbildung(1-5J)</field>
            <field name="code">1752</field>
            <field name="type" ref="type_2537"/>
            <field name="parent" ref="view_balance_2537"/>
        </record>
        <record model="account.account.template" id="account_2316">
            <field name="name">Abgänge immat. Vermögensgegenst. RBW</field>
            <field name="code">2316</field>
            <field name="type" ref="type_4080"/>
            <field name="parent" ref="view_income_1323"/>
        </record>
        <record model="account.account.template" id="account_1751">
            <field name="name">Verbindlichk. Vermögensbildung(b.1J)</field>
            <field name="code">1751</field>
            <field name="type" ref="type_2537"/>
            <field name="parent" ref="view_balance_2537"/>
        </record>
        <record model="account.account.template" id="account_2317">
            <field name="name">Abgänge Finanzanlagen Restbuchwert</field>
            <field name="code">2317</field>
            <field name="type" ref="type_4080"/>
            <field name="parent" ref="view_income_1323"/>
        </record>
        <record model="account.account.template" id="account_8970">
            <field name="name">Bestandsveränderung unfertige Leistung</field>
            <field name="code">8970</field>
            <field name="type" ref="type_4040"/>
            <field name="parent" ref="view_income_1040"/>
        </record>
        <record model="account.account.template" id="account_4678">
            <field name="name">Fahrten Wohnung/Betrieb, abz. Anteil</field>
            <field name="code">4678</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1200"/>
        </record>
        <record model="account.account.template" id="account_8975">
            <field name="name">Bestandsveränderung Bauaufträge</field>
            <field name="code">8975</field>
            <field name="type" ref="type_4045"/>
            <field name="parent" ref="view_income_1040"/>
        </record>
        <record model="account.account.template" id="account_8977">
            <field name="name">Bestandsveränderung Aufträge in Arbeit</field>
            <field name="code">8977</field>
            <field name="type" ref="type_4050"/>
            <field name="parent" ref="view_income_1040"/>
        </record>
        <record model="account.account.template" id="account_4900">
            <field name="name">Sonstige betriebliche Aufwendungen</field>
            <field name="code">4900</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1260"/>
        </record>
        <record model="account.account.template" id="account_8764">
            <field name="name">Gewährte Boni 16% USt</field>
            <field name="code">8764</field>
            <field name="type" ref="type_4020"/>
            <field name="parent" ref="view_income_1020"/>
        </record>
        <record model="account.account.template" id="account_1481">
            <field name="name">Forderg. L+L gg.UN m.Beteiligg.verh.b1J</field>
            <field name="code">1481</field>
            <field name="type" ref="type_1550"/>
            <field name="parent" ref="view_balance_1550"/>
        </record>
        <record model="account.account.template" id="account_1480">
            <field name="name">Forderg. L+L gg.UN m. Beteiligungsverh.</field>
            <field name="code">1480</field>
            <field name="type" ref="type_1550"/>
            <field name="parent" ref="view_balance_1550"/>
        </record>
        <record model="account.account.template" id="account_1485">
            <field name="name">Forderg. L+L gg.UN m.Beteiligg.verh.g1J</field>
            <field name="code">1485</field>
            <field name="type" ref="type_1555"/>
            <field name="parent" ref="view_balance_1555"/>
        </record>
        <record model="account.account.template" id="account_1489">
            <field name="name">WB Forderg.gg.UN m.Beteiligg.verh. g.1J</field>
            <field name="code">1489</field>
            <field name="type" ref="type_1555"/>
            <field name="parent" ref="view_balance_1555"/>
        </record>
        <record model="account.account.template" id="account_1488">
            <field name="name">WB Forderg.gg.UN m.Beteiligg.verh. b.1J</field>
            <field name="code">1488</field>
            <field name="type" ref="type_1550"/>
            <field name="parent" ref="view_balance_1550"/>
        </record>
        <record model="account.account.template" id="account_0699">
            <field name="name">Gegenkonto bei Aufteilung Kto 0690-98</field>
            <field name="code">0699</field>
            <field name="type" ref="type_2470"/>
            <field name="parent" ref="view_balance_2470"/>
        </record>
        <record model="account.account.template" id="account_3300">
            <field name="name">Wareneingang 7% Vorsteuer</field>
            <field name="code">3300</field>
            <field name="type" ref="type_4120"/>
            <field name="parent" ref="view_income_1060"/>
        </record>
        <record model="account.account.template" id="account_2309">
            <field name="name">Sonstige Aufwendungen unregelmäßig</field>
            <field name="code">2309</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1312"/>
        </record>
        <record model="account.account.template" id="account_1711">
            <field name="name">Erhaltene Anzahlungen 7% USt</field>
            <field name="code">1711</field>
            <field name="type" ref="type_2485"/>
            <field name="parent" ref="view_balance_2485"/>
        </record>
        <record model="account.account.template" id="account_1710">
            <field name="name">Erhaltene Anzahlungen</field>
            <field name="code">1710</field>
            <field name="type" ref="type_2485"/>
            <field name="parent" ref="view_balance_2485"/>
        </record>
        <record model="account.account.template" id="account_1717">
            <field name="name">Erhaltene Anzahlungen 16% USt</field>
            <field name="code">1717</field>
            <field name="type" ref="type_2485"/>
            <field name="parent" ref="view_balance_2485"/>
        </record>
        <record model="account.account.template" id="account_0320">
            <field name="name">PKW</field>
            <field name="code">0320</field>
            <field name="type" ref="type_1220"/>
            <field name="parent" ref="view_balance_1220"/>
        </record>
        <record model="account.account.template" id="account_2300">
            <field name="name">Sonstige Aufwendungen</field>
            <field name="code">2300</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1312"/>
        </record>
        <record model="account.account.template" id="account_1719">
            <field name="name">Erhaltene Anzahlungen (bis 1 Jahr)</field>
            <field name="code">1719</field>
            <field name="type" ref="type_2485"/>
            <field name="parent" ref="view_balance_2485"/>
        </record>
        <record model="account.account.template" id="account_1718">
            <field name="name">Erhaltene Anzahlungen 19% USt</field>
            <field name="code">1718</field>
            <field name="type" ref="type_2485"/>
            <field name="parent" ref="view_balance_2485"/>
        </record>
        <record model="account.account.template" id="account_2307">
            <field name="name">Sonst.Aufwendungen, betriebsfr.u.regelm.</field>
            <field name="code">2307</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1312"/>
        </record>
        <record model="account.account.template" id="account_0990">
            <field name="name">Passive Rechnungsabgrenzung</field>
            <field name="code">0990</field>
            <field name="type" ref="type_2560"/>
            <field name="parent" ref="view_balance_2560"/>
        </record>
        <record model="account.account.template" id="account_1659">
            <field name="name">Gegenkonto bei Aufteilung Kreditoren</field>
            <field name="code">1659</field>
            <field name="type" ref="type_2495"/>
            <field name="parent" ref="view_balance_2495"/>
        </record>
        <record model="account.account.template" id="account_0996">
            <field name="name">Pauschalwertberichtigung Forderg./b.1J</field>
            <field name="code">0996</field>
            <field name="type" ref="type_1530"/>
            <field name="parent" ref="view_balance_1530"/>
        </record>
        <record model="account.account.template" id="account_0997">
            <field name="name">Pauschalwertberichtigung Forderg./g.1J</field>
            <field name="code">0997</field>
            <field name="type" ref="type_1535"/>
            <field name="parent" ref="view_balance_1535"/>
        </record>
        <record model="account.account.template" id="account_1650">
            <field name="name">Verbindl. aus L+L gg. Gesellschaftern</field>
            <field name="code">1650</field>
            <field name="type" ref="type_2495"/>
            <field name="parent" ref="view_balance_2495"/>
        </record>
        <record model="account.account.template" id="account_1651">
            <field name="name">Verbindl. aus L+L gg. Gesellsch. b. 1J</field>
            <field name="code">1651</field>
            <field name="type" ref="type_2495"/>
            <field name="parent" ref="view_balance_2495"/>
        </record>
        <record model="account.account.template" id="account_0440">
            <field name="name">Werkzeuge</field>
            <field name="code">0440</field>
            <field name="type" ref="type_1220"/>
            <field name="parent" ref="view_balance_1220"/>
        </record>
        <record model="account.account.template" id="account_2520">
            <field name="name">Periodenfremde Erträge</field>
            <field name="code">2520</field>
            <field name="type" ref="type_4080"/>
            <field name="parent" ref="view_income_1323"/>
        </record>
        <record model="account.account.template" id="account_1655">
            <field name="name">Verbindl. aus L+L gg. Gesellsch. 1-5 J</field>
            <field name="code">1655</field>
            <field name="type" ref="type_2490"/>
            <field name="parent" ref="view_balance_2490"/>
        </record>
        <record model="account.account.template" id="account_2289">
            <field name="name">Auflösung Rückstellung s. Steuern</field>
            <field name="code">2289</field>
            <field name="type" ref="type_4620"/>
            <field name="parent" ref="view_income_1140"/>
        </record>
        <record model="account.account.template" id="account_0260">
            <field name="name">Transportanlagen und Ähnliches</field>
            <field name="code">0260</field>
            <field name="type" ref="type_1210"/>
            <field name="parent" ref="view_balance_1210"/>
        </record>
        <record model="account.account.template" id="account_3660">
            <field name="name">Nicht abziehbare Vorsteuer 19%</field>
            <field name="code">3660</field>
            <field name="type" ref="type_4120"/>
            <field name="parent" ref="view_income_1060"/>
        </record>
        <record model="account.account.template" id="account_3748">
            <field name="name">Erhalt. Skonti EG-Erwerb 19% Vorst/USt</field>
            <field name="code">3748</field>
            <field name="type" ref="type_4120"/>
            <field name="parent" ref="view_income_1060"/>
        </record>
        <record model="account.account.template" id="account_1631">
            <field name="name">Verbindl.aus L+L gg.verbundenen UN b. 1J</field>
            <field name="code">1631</field>
            <field name="type" ref="type_2515"/>
            <field name="parent" ref="view_balance_2515"/>
        </record>
        <record model="account.account.template" id="account_2280">
            <field name="name">GewSt-Nachzahlung Vorjahre</field>
            <field name="code">2280</field>
            <field name="type" ref="type_4600"/>
            <field name="parent" ref="view_income_1355"/>
        </record>
        <record model="account.account.template" id="account_2281">
            <field name="name">GewSt-Nachzahlung/-Erstattung VJ §4/5b</field>
            <field name="code">2281</field>
            <field name="type" ref="type_4600"/>
            <field name="parent" ref="view_income_1355"/>
        </record>
        <record model="account.account.template" id="account_2282">
            <field name="name">GewSt-Erstattung Vorjahre</field>
            <field name="code">2282</field>
            <field name="type" ref="type_4600"/>
            <field name="parent" ref="view_income_1355"/>
        </record>
        <record model="account.account.template" id="account_2283">
            <field name="name">Auflösung GewSt-Rückstellg. § 4/5b</field>
            <field name="code">2283</field>
            <field name="type" ref="type_4600"/>
            <field name="parent" ref="view_income_1355"/>
        </record>
        <record model="account.account.template" id="account_2284">
            <field name="name">Auflösung Gewerbesteuerrückstellung</field>
            <field name="code">2284</field>
            <field name="type" ref="type_4600"/>
            <field name="parent" ref="view_income_1355"/>
        </record>
        <record model="account.account.template" id="account_2285">
            <field name="name">Steuernachzahlg. VJ sonstige Steuern</field>
            <field name="code">2285</field>
            <field name="type" ref="type_4620"/>
            <field name="parent" ref="view_income_1140"/>
        </record>
        <record model="account.account.template" id="account_8200">
            <field name="name">Erlöse</field>
            <field name="code">8200</field>
            <field name="type" ref="type_4020"/>
            <field name="parent" ref="view_income_1020"/>
        </record>
        <record model="account.account.template" id="account_2287">
            <field name="name">Erstattung VJ für sonstige Steuern</field>
            <field name="code">2287</field>
            <field name="type" ref="type_4620"/>
            <field name="parent" ref="view_income_1140"/>
        </record>
        <record model="account.account.template" id="account_3153">
            <field name="name">Erh. Skonti Leistg. § 13b o.Vorst/m.USt</field>
            <field name="code">3153</field>
            <field name="type" ref="type_4140"/>
            <field name="parent" ref="view_income_1060"/>
        </record>
        <record model="account.account.template" id="account_3152">
            <field name="name">Erh. Skonti Leistg. § 13b 16% Vorst/USt</field>
            <field name="code">3152</field>
            <field name="type" ref="type_4140"/>
            <field name="parent" ref="view_income_1060"/>
        </record>
        <record model="account.account.template" id="account_3151">
            <field name="name">Erh. Skonti Leistg. § 13b 19% Vorst/USt</field>
            <field name="code">3151</field>
            <field name="type" ref="type_4140"/>
            <field name="parent" ref="view_income_1060"/>
        </record>
        <record model="account.account.template" id="account_3150">
            <field name="name">Erhaltene Skonti Leistungen §13b UStG</field>
            <field name="code">3150</field>
            <field name="type" ref="type_4140"/>
            <field name="parent" ref="view_income_1060"/>
        </record>
        <record model="account.account.template" id="account_3155">
            <field name="name">Erh. Skonti Leistg. § 13b o.Vorst/16%USt</field>
            <field name="code">3155</field>
            <field name="type" ref="type_4140"/>
            <field name="parent" ref="view_income_1060"/>
        </record>
        <record model="account.account.template" id="account_3154">
            <field name="name">Erh. Skonti Leistg. § 13b o.Vorst/19%USt</field>
            <field name="code">3154</field>
            <field name="type" ref="type_4140"/>
            <field name="parent" ref="view_income_1060"/>
        </record>
        <record model="account.account.template" id="account_4540">
            <field name="name">Kfz-Reparaturen</field>
            <field name="code">4540</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1180"/>
        </record>
        <record model="account.account.template" id="account_4976">
            <field name="name">Aufw. Veräuß. Ant. KapG z.T. nicht abz.</field>
            <field name="code">4976</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1260"/>
        </record>
        <record model="account.account.template" id="account_2510">
            <field name="name">Betriebsfremde Erträge</field>
            <field name="code">2510</field>
            <field name="type" ref="type_4080"/>
            <field name="parent" ref="view_income_1323"/>
        </record>
        <record model="account.account.template" id="account_2652">
            <field name="name">stfr Aufzinsung Körperschaftsteuerguth.</field>
            <field name="code">2652</field>
            <field name="type" ref="type_4340"/>
            <field name="parent" ref="view_income_1322"/>
        </record>
        <record model="account.account.template" id="account_4970">
            <field name="name">Nebenkosten des Geldverkehrs</field>
            <field name="code">4970</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1260"/>
        </record>
        <record model="account.account.template" id="account_0420">
            <field name="name">Büroeinrichtung</field>
            <field name="code">0420</field>
            <field name="type" ref="type_1220"/>
            <field name="parent" ref="view_balance_1220"/>
        </record>
        <record model="account.account.template" id="account_4822">
            <field name="name">Abschreibung immaterielle VermG</field>
            <field name="code">4822</field>
            <field name="type" ref="type_4240"/>
            <field name="parent" ref="view_income_1240"/>
        </record>
        <record model="account.account.template" id="account_8729">
            <field name="name">Erlösschmälerung EG-Lieferung 16% USt</field>
            <field name="code">8729</field>
            <field name="type" ref="type_4020"/>
            <field name="parent" ref="view_income_1020"/>
        </record>
        <record model="account.account.template" id="account_0210">
            <field name="name">Maschinen</field>
            <field name="code">0210</field>
            <field name="type" ref="type_1210"/>
            <field name="parent" ref="view_balance_1210"/>
        </record>
        <record model="account.account.template" id="account_0199">
            <field name="name">Anzahlungen a. Wohnbauten a. fremd. Gr.</field>
            <field name="code">0199</field>
            <field name="type" ref="type_1230"/>
            <field name="parent" ref="view_balance_1230"/>
        </record>
        <record model="account.account.template" id="account_2149">
            <field name="name">Zinsähnliche Aufwendungen an verb.UN</field>
            <field name="code">2149</field>
            <field name="type" ref="type_4445"/>
            <field name="parent" ref="view_income_1310"/>
        </record>
        <record model="account.account.template" id="account_0740">
            <field name="name">Verbindlichkeit.gg. Gesellschaftern 1-5J</field>
            <field name="code">0740</field>
            <field name="type" ref="type_2530"/>
            <field name="parent" ref="view_balance_2530"/>
        </record>
        <record model="account.account.template" id="account_0192">
            <field name="name">Außenanlagen</field>
            <field name="code">0192</field>
            <field name="type" ref="type_1200"/>
            <field name="parent" ref="view_balance_1200"/>
        </record>
        <record model="account.account.template" id="account_0661">
            <field name="name">TZ-Verbindlichkeit. Kreditinstitut,b.1 J</field>
            <field name="code">0661</field>
            <field name="type" ref="type_2475"/>
            <field name="parent" ref="view_balance_2475"/>
        </record>
        <record model="account.account.template" id="account_0190">
            <field name="name">Wohnbauten</field>
            <field name="code">0190</field>
            <field name="type" ref="type_1200"/>
            <field name="parent" ref="view_balance_1200"/>
        </record>
        <record model="account.account.template" id="account_0191">
            <field name="name">Garagen</field>
            <field name="code">0191</field>
            <field name="type" ref="type_1200"/>
            <field name="parent" ref="view_balance_1200"/>
        </record>
        <record model="account.account.template" id="account_8725">
            <field name="name">Erlösschmälerung EG-Lieferung 7% USt</field>
            <field name="code">8725</field>
            <field name="type" ref="type_4020"/>
            <field name="parent" ref="view_income_1020"/>
        </record>
        <record model="account.account.template" id="account_8724">
            <field name="name">Erlösschmälerung EG-Lieferung steuerfrei</field>
            <field name="code">8724</field>
            <field name="type" ref="type_4020"/>
            <field name="parent" ref="view_income_1020"/>
        </record>
        <record model="account.account.template" id="account_0194">
            <field name="name">Einrichtungen für Wohnbauten</field>
            <field name="code">0194</field>
            <field name="type" ref="type_1200"/>
            <field name="parent" ref="view_balance_1200"/>
        </record>
        <record model="account.account.template" id="account_0195">
            <field name="name">Wohnbauten im Bau</field>
            <field name="code">0195</field>
            <field name="type" ref="type_1230"/>
            <field name="parent" ref="view_balance_1230"/>
        </record>
        <record model="account.account.template" id="account_1348">
            <field name="name">Sonstige Wertpapiere</field>
            <field name="code">1348</field>
            <field name="type" ref="type_1640"/>
            <field name="parent" ref="view_balance_1640"/>
        </record>
        <record model="account.account.template" id="account_1349">
            <field name="name">Wertpapieranlagen kurzfr. Disposition</field>
            <field name="code">1349</field>
            <field name="type" ref="type_1640"/>
            <field name="parent" ref="view_balance_1640"/>
        </record>
        <record model="account.account.template" id="account_1220">
            <field name="name">Bank 2</field>
            <field name="code">1220</field>
            <field name="type" ref="type_1660"/>
            <field name="parent" ref="view_balance_1660"/>
        </record>
        <record model="account.account.template" id="account_1340">
            <field name="name">Anteile an verbundenen Unternehmen</field>
            <field name="code">1340</field>
            <field name="type" ref="type_1620"/>
            <field name="parent" ref="view_balance_1620"/>
        </record>
        <record model="account.account.template" id="account_4180">
            <field name="name">Bedienungsgelder</field>
            <field name="code">4180</field>
            <field name="type" ref="type_4180"/>
            <field name="parent" ref="view_income_1100"/>
        </record>
        <record model="account.account.template" id="account_2714">
            <field name="name">Erträge Zuschreibg. anderes AV z.T. stfr</field>
            <field name="code">2714</field>
            <field name="type" ref="type_4080"/>
            <field name="parent" ref="view_income_1323"/>
        </record>
        <record model="account.account.template" id="account_2451">
            <field name="name">Einstellung in die EWB zu Forderungen</field>
            <field name="code">2451</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1312"/>
        </record>
        <record model="account.account.template" id="account_2450">
            <field name="name">Einstellung in die PWB zu Forderungen</field>
            <field name="code">2450</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1312"/>
        </record>
        <record model="account.account.template" id="account_4948">
            <field name="name">Vergütungen an Mitunternehmer §15 EStG</field>
            <field name="code">4948</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1260"/>
        </record>
        <record model="account.account.template" id="account_8700">
            <field name="name">Erlösschmälerungen</field>
            <field name="code">8700</field>
            <field name="type" ref="type_4020"/>
            <field name="parent" ref="view_income_1020"/>
        </record>
        <record model="account.account.template" id="account_3770">
            <field name="name">Erhaltene Rabatte</field>
            <field name="code">3770</field>
            <field name="type" ref="type_4120"/>
            <field name="parent" ref="view_income_1060"/>
        </record>
        <record model="account.account.template" id="account_4980">
            <field name="name">Betriebsbedarf</field>
            <field name="code">4980</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1260"/>
        </record>
        <record model="account.account.template" id="account_1870">
            <field name="name">Grundstücksertrag</field>
            <field name="code">1870</field>
            <field name="type" ref="type_2060"/>
            <field name="parent" ref="view_balance_2060"/>
        </record>
        <record model="account.account.template" id="account_8110">
            <field name="name">Sonstige steuerfr. Umsätze Inland</field>
            <field name="code">8110</field>
            <field name="type" ref="type_4020"/>
            <field name="parent" ref="view_income_1020"/>
        </record>
        <record model="account.account.template" id="account_1879">
            <field name="name">Grundstücksertrag</field>
            <field name="code">1879</field>
            <field name="type" ref="type_2060"/>
            <field name="parent" ref="view_balance_2060"/>
        </record>
        <record model="account.account.template" id="account_4945">
            <field name="name">Fortbildungskosten</field>
            <field name="code">4945</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1260"/>
        </record>
        <record model="account.account.template" id="account_1502">
            <field name="name">Sonstige Vermögensgegenstände (g.1 J)</field>
            <field name="code">1502</field>
            <field name="type" ref="type_1585"/>
            <field name="parent" ref="view_balance_1585"/>
        </record>
        <record model="account.account.template" id="account_3200">
            <field name="name">Wareneingang</field>
            <field name="code">3200</field>
            <field name="type" ref="type_4120"/>
            <field name="parent" ref="view_income_1060"/>
        </record>
        <record model="account.account.template" id="account_4940">
            <field name="name">Zeitschriften, Bücher</field>
            <field name="code">4940</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1260"/>
        </record>
        <record model="account.account.template" id="account_1503">
            <field name="name">Forderungen gg. Geschäftsf.(b.1J)</field>
            <field name="code">1503</field>
            <field name="type" ref="type_1580"/>
            <field name="parent" ref="view_balance_1580"/>
        </record>
        <record model="account.account.template" id="account_4826">
            <field name="name">Apl. Abschreibungen immaterielle VermG</field>
            <field name="code">4826</field>
            <field name="type" ref="type_4240"/>
            <field name="parent" ref="view_income_1240"/>
        </record>
        <record model="account.account.template" id="account_4824">
            <field name="name">Abschr. Geschäfts- oder Firmenwert</field>
            <field name="code">4824</field>
            <field name="type" ref="type_4240"/>
            <field name="parent" ref="view_income_1240"/>
        </record>
        <record model="account.account.template" id="account_4530">
            <field name="name">Laufende Kfz-Betriebskosten</field>
            <field name="code">4530</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1180"/>
        </record>
        <record model="account.account.template" id="account_1645">
            <field name="name">Verbindl.aus L+L gg.UN m. Bet.verh. 1-5J</field>
            <field name="code">1645</field>
            <field name="type" ref="type_2520"/>
            <field name="parent" ref="view_balance_2520"/>
        </record>
        <record model="account.account.template" id="account_4820">
            <field name="name">Abschreibung Ingangsetzung, Erweiterung</field>
            <field name="code">4820</field>
            <field name="type" ref="type_4240"/>
            <field name="parent" ref="view_income_1240"/>
        </record>
        <record model="account.account.template" id="account_2118">
            <field name="name">Zinsen auf Kontokorrentkonten</field>
            <field name="code">2118</field>
            <field name="type" ref="type_4440"/>
            <field name="parent" ref="view_income_1310"/>
        </record>
        <record model="account.account.template" id="account_2119">
            <field name="name">Zinsaufwend. f.kfr. Verb.an verbund. UN</field>
            <field name="code">2119</field>
            <field name="type" ref="type_4445"/>
            <field name="parent" ref="view_income_1310"/>
        </record>
        <record model="account.account.template" id="account_1500">
            <field name="name">Sonstige Vermögensgegenstände</field>
            <field name="code">1500</field>
            <field name="type" ref="type_1580"/>
            <field name="parent" ref="view_balance_1580"/>
        </record>
        <record model="account.account.template" id="account_0065">
            <field name="name">Unbebaute Grundstücke</field>
            <field name="code">0065</field>
            <field name="type" ref="type_1200"/>
            <field name="parent" ref="view_balance_1200"/>
        </record>
        <record model="account.account.template" id="account_1506">
            <field name="name">Forderungen gg. Aufsichtsratsm. (g.1 J)</field>
            <field name="code">1506</field>
            <field name="type" ref="type_1585"/>
            <field name="parent" ref="view_balance_1585"/>
        </record>
        <record model="account.account.template" id="account_1507">
            <field name="name">Forderungen gg. Gesellschafter (b.1J)</field>
            <field name="code">1507</field>
            <field name="type" ref="type_1580"/>
            <field name="parent" ref="view_balance_1580"/>
        </record>
        <record model="account.account.template" id="account_1504">
            <field name="name">Forderungen gg. Geschäftsf.(g.1J)</field>
            <field name="code">1504</field>
            <field name="type" ref="type_1585"/>
            <field name="parent" ref="view_balance_1585"/>
        </record>
        <record model="account.account.template" id="account_1505">
            <field name="name">Forderungen gg. Aufsichtsratsm. (b.1 J)</field>
            <field name="code">1505</field>
            <field name="type" ref="type_1580"/>
            <field name="parent" ref="view_balance_1580"/>
        </record>
        <record model="account.account.template" id="account_2110">
            <field name="name">Zinsaufwendungen f.kfr.Verbindlichkeit.</field>
            <field name="code">2110</field>
            <field name="type" ref="type_4440"/>
            <field name="parent" ref="view_income_1310"/>
        </record>
        <record model="account.account.template" id="account_8611">
            <field name="name">Verrechn. sonstige Sachbezüge 19% USt</field>
            <field name="code">8611</field>
            <field name="type" ref="type_4080"/>
            <field name="parent" ref="view_income_1090"/>
        </record>
        <record model="account.account.template" id="account_1508">
            <field name="name">Forderungen gg. Gesellschafter (g.1J)</field>
            <field name="code">1508</field>
            <field name="type" ref="type_1585"/>
            <field name="parent" ref="view_balance_1585"/>
        </record>
        <record model="account.account.template" id="account_2113">
            <field name="name">Nicht abzugsf. Schuldzinsen § 4/4a</field>
            <field name="code">2113</field>
            <field name="type" ref="type_4440"/>
            <field name="parent" ref="view_income_1310"/>
        </record>
        <record model="account.account.template" id="account_2115">
            <field name="name">Zinsen und ähnliche Aufw. z.T. nicht abz</field>
            <field name="code">2115</field>
            <field name="type" ref="type_4440"/>
            <field name="parent" ref="view_income_1310"/>
        </record>
        <record model="account.account.template" id="account_2116">
            <field name="name">Zinsen, Aufwendg. verb. UN z.T. n.abz.</field>
            <field name="code">2116</field>
            <field name="type" ref="type_4445"/>
            <field name="parent" ref="view_income_1310"/>
        </record>
        <record model="account.account.template" id="account_8591">
            <field name="name">Sachbezüge 7% USt</field>
            <field name="code">8591</field>
            <field name="type" ref="type_4080"/>
            <field name="parent" ref="view_income_1060"/>
        </record>
        <record model="account.account.template" id="account_1110">
            <field name="name">Postbank 1</field>
            <field name="code">1110</field>
            <field name="type" ref="type_1660"/>
            <field name="parent" ref="view_balance_1660"/>
        </record>
        <record model="account.account.template" id="account_2620">
            <field name="name">Erträge Wertpapiere/Ausleihungen FAV</field>
            <field name="code">2620</field>
            <field name="type" ref="type_4320"/>
            <field name="parent" ref="view_income_1322"/>
        </record>
        <record model="account.account.template" id="account_2626">
            <field name="name">Erträge a.Beteilig. verb.UN z.T. stfrei</field>
            <field name="code">2626</field>
            <field name="type" ref="type_4325"/>
            <field name="parent" ref="view_income_1322"/>
        </record>
        <record model="account.account.template" id="account_0060">
            <field name="name">Grundstücke, grundstücksgl. Rechte</field>
            <field name="code">0060</field>
            <field name="type" ref="type_1200"/>
            <field name="parent" ref="view_balance_1200"/>
        </record>
        <record model="account.account.template" id="account_2625">
            <field name="name">Erträge a.Beteilig. FAV z.T. steuerfrei</field>
            <field name="code">2625</field>
            <field name="type" ref="type_4320"/>
            <field name="parent" ref="view_income_1322"/>
        </record>
        <record model="account.account.template" id="account_8310">
            <field name="name">Erlöse EG-Lieferungen 7% USt</field>
            <field name="code">8310</field>
            <field name="type" ref="type_4020"/>
            <field name="parent" ref="view_income_1020"/>
        </record>
        <record model="account.account.template" id="account_0963">
            <field name="name">Körperschaftsteuerrückstellung</field>
            <field name="code">0963</field>
            <field name="type" ref="type_2390"/>
            <field name="parent" ref="view_balance_2390"/>
        </record>
        <record model="account.account.template" id="account_8575">
            <field name="name">Provision, sonst.Erträge stfrei §4 Nr.5</field>
            <field name="code">8575</field>
            <field name="type" ref="type_4080"/>
            <field name="parent" ref="view_income_1090"/>
        </record>
        <record model="account.account.template" id="account_8576">
            <field name="name">Provision, sonstige Erträge 7% USt</field>
            <field name="code">8576</field>
            <field name="type" ref="type_4080"/>
            <field name="parent" ref="view_income_1090"/>
        </record>
        <record model="account.account.template" id="account_8570">
            <field name="name">Provision, sonstige Erträge</field>
            <field name="code">8570</field>
            <field name="type" ref="type_4080"/>
            <field name="parent" ref="view_income_1090"/>
        </record>
        <record model="account.account.template" id="account_0966">
            <field name="name">Rückstellungen für Aufbewahrungspflicht</field>
            <field name="code">0966</field>
            <field name="type" ref="type_2410"/>
            <field name="parent" ref="view_balance_2410"/>
        </record>
        <record model="account.account.template" id="account_0965">
            <field name="name">Rückstellungen für Personalkosten</field>
            <field name="code">0965</field>
            <field name="type" ref="type_2410"/>
            <field name="parent" ref="view_balance_2410"/>
        </record>
        <record model="account.account.template" id="account_1910">
            <field name="name">Privatsteuern TH</field>
            <field name="code">1910</field>
            <field name="type" ref="type_2060"/>
            <field name="parent" ref="view_balance_2060"/>
        </record>
        <record model="account.account.template" id="account_0969">
            <field name="name">Rückstellungen für latente Steuern</field>
            <field name="code">0969</field>
            <field name="type" ref="type_2390"/>
            <field name="parent" ref="view_balance_2390"/>
        </record>
        <record model="account.account.template" id="account_8579">
            <field name="name">Provision, sonstige Erträge 19% USt</field>
            <field name="code">8579</field>
            <field name="type" ref="type_4080"/>
            <field name="parent" ref="view_income_1090"/>
        </record>
        <record model="account.account.template" id="account_4655">
            <field name="name">Nicht abzugsfähige Betriebsausgaben</field>
            <field name="code">4655</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1200"/>
        </record>
        <record model="account.account.template" id="account_8595">
            <field name="name">Sachbezüge 19% USt</field>
            <field name="code">8595</field>
            <field name="type" ref="type_4080"/>
            <field name="parent" ref="view_income_1060"/>
        </record>
        <record model="account.account.template" id="account_1773">
            <field name="name">Umsatzsteuer 5%</field>
            <field name="code">1773</field>
            <field name="type" ref="type_2535"/>
            <field name="parent" ref="view_balance_2535"/>
        </record>
        <record model="account.account.template" id="account_3440">
            <field name="name">EG-Erw. Nfz o.UStID 19% Vorsteuer/USt</field>
            <field name="code">3440</field>
            <field name="type" ref="type_4120"/>
            <field name="parent" ref="view_income_1060"/>
        </record>
        <record model="account.account.template" id="account_4985">
            <field name="name">Werkzeuge und Kleingeräte</field>
            <field name="code">4985</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1260"/>
        </record>
        <record model="account.account.template" id="account_4664">
            <field name="name">Reisekosten AN Verpfleg.mehraufwand</field>
            <field name="code">4664</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1200"/>
        </record>
        <record model="account.account.template" id="account_2020">
            <field name="name">Periodenfremde Aufwendungen</field>
            <field name="code">2020</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1312"/>
        </record>
        <record model="account.account.template" id="account_8590">
            <field name="name">Verrechnete sonstige Sachbezüge</field>
            <field name="code">8590</field>
            <field name="type" ref="type_4080"/>
            <field name="parent" ref="view_income_1090"/>
        </record>
        <record model="account.account.template" id="account_2750">
            <field name="name">Grundstückserträge</field>
            <field name="code">2750</field>
            <field name="type" ref="type_4080"/>
            <field name="parent" ref="view_income_1323"/>
        </record>
        <record model="account.account.template" id="account_4666">
            <field name="name">Reisekosten AN Übernachtungsaufwand</field>
            <field name="code">4666</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1200"/>
        </record>
        <record model="account.account.template" id="account_4650">
            <field name="name">Bewirtungskosten</field>
            <field name="code">4650</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1200"/>
        </record>
        <record model="account.account.template" id="account_2405">
            <field name="name">Forderungsverluste 16% USt</field>
            <field name="code">2405</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1240"/>
        </record>
        <record model="account.account.template" id="account_0499">
            <field name="name">Anzahlung Betriebs- u. Gesch.ausstattung</field>
            <field name="code">0499</field>
            <field name="type" ref="type_1230"/>
            <field name="parent" ref="view_balance_1230"/>
        </record>
        <record model="account.account.template" id="account_0498">
            <field name="name">Betriebs- u. Gesch.ausstattung im Bau</field>
            <field name="code">0498</field>
            <field name="type" ref="type_1230"/>
            <field name="parent" ref="view_balance_1230"/>
        </record>
        <record model="account.account.template" id="account_0490">
            <field name="name">Sonstige Betriebs-u.Gesch.ausstattung</field>
            <field name="code">0490</field>
            <field name="type" ref="type_1220"/>
            <field name="parent" ref="view_balance_1220"/>
        </record>
        <record model="account.account.template" id="account_3746">
            <field name="name">Erhalt. Skonti EG-Erwerb 7% Vorst/USt</field>
            <field name="code">3746</field>
            <field name="type" ref="type_4120"/>
            <field name="parent" ref="view_income_1060"/>
        </record>
        <record model="account.account.template" id="account_4590">
            <field name="name">Kfz-Kosten betriebl.Nutzung Kfz im PV</field>
            <field name="code">4590</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1180"/>
        </record>
        <record model="account.account.template" id="account_4760">
            <field name="name">Verkaufsprovisionen</field>
            <field name="code">4760</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1220"/>
        </record>
        <record model="account.account.template" id="account_4910">
            <field name="name">Porto</field>
            <field name="code">4910</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1260"/>
        </record>
        <record model="account.account.template" id="account_0799">
            <field name="name">Gegenkonto bei Aufteilung Kto 0790-98</field>
            <field name="code">0799</field>
            <field name="type" ref="type_2530"/>
            <field name="parent" ref="view_balance_2530"/>
        </record>
        <record model="account.account.template" id="account_1970">
            <field name="name">Grundstücksertrag TH</field>
            <field name="code">1970</field>
            <field name="type" ref="type_2060"/>
            <field name="parent" ref="view_balance_2060"/>
        </record>
        <record model="account.account.template" id="account_4199">
            <field name="name">Pauschale Steuer für Aushilfen</field>
            <field name="code">4199</field>
            <field name="type" ref="type_4180"/>
            <field name="parent" ref="view_income_1100"/>
        </record>
        <record model="account.account.template" id="account_0400">
            <field name="name">Betriebsausstattung</field>
            <field name="code">0400</field>
            <field name="type" ref="type_1220"/>
            <field name="parent" ref="view_balance_1220"/>
        </record>
        <record model="account.account.template" id="account_4165">
            <field name="name">Aufwendungen für Altersversorgung</field>
            <field name="code">4165</field>
            <field name="type" ref="type_4205"/>
            <field name="parent" ref="view_income_1100"/>
        </record>
        <record model="account.account.template" id="account_4160">
            <field name="name">Versorgungskassen</field>
            <field name="code">4160</field>
            <field name="type" ref="type_4205"/>
            <field name="parent" ref="view_income_1100"/>
        </record>
        <record model="account.account.template" id="account_1960">
            <field name="name">Grundstücksaufwand TH</field>
            <field name="code">1960</field>
            <field name="type" ref="type_2060"/>
            <field name="parent" ref="view_balance_2060"/>
        </record>
        <record model="account.account.template" id="account_1470">
            <field name="name">Forderungen aus L+L gg. verbundenen UN</field>
            <field name="code">1470</field>
            <field name="type" ref="type_1540"/>
            <field name="parent" ref="view_balance_1540"/>
        </record>
        <record model="account.account.template" id="account_1610">
            <field name="name">Verbindl. aus Lieferungen u. Leistungen</field>
            <field name="code">1610</field>
            <field name="type" ref="type_2495"/>
            <field name="parent" ref="view_balance_2495"/>
        </record>
        <record model="account.account.template" id="account_4168">
            <field name="name">Aufw. Altersversorg. Mituntern. §15 EStG</field>
            <field name="code">4168</field>
            <field name="type" ref="type_4205"/>
            <field name="parent" ref="view_income_1100"/>
        </record>
        <record model="account.account.template" id="account_3970">
            <field name="name">Bestand Roh-,Hilfs- und Betriebsstoffe</field>
            <field name="code">3970</field>
            <field name="type" ref="type_1450"/>
            <field name="parent" ref="view_balance_1450"/>
        </record>
        <record model="account.account.template" id="account_8925">
            <field name="name">Unentgeltl. Erbringung Leist. 19% USt</field>
            <field name="code">8925</field>
            <field name="type" ref="type_4080"/>
            <field name="parent" ref="view_income_1090"/>
        </record>
        <record model="account.account.template" id="account_1471">
            <field name="name">Forderungen aus L+L gg. verbund. UN b.1J</field>
            <field name="code">1471</field>
            <field name="type" ref="type_1540"/>
            <field name="parent" ref="view_balance_1540"/>
        </record>
        <record model="account.account.template" id="account_4152">
            <field name="name">Sachzuwendungen und Dienstleistg. an AN</field>
            <field name="code">4152</field>
            <field name="type" ref="type_4180"/>
            <field name="parent" ref="view_income_1100"/>
        </record>
        <record model="account.account.template" id="account_8921">
            <field name="name">Verwendung von Gegenst. (Kfz) 19% USt</field>
            <field name="code">8921</field>
            <field name="type" ref="type_4080"/>
            <field name="parent" ref="view_income_1090"/>
        </record>
        <record model="account.account.template" id="account_8920">
            <field name="name">Verwendung von Gegenständen 19% USt</field>
            <field name="code">8920</field>
            <field name="type" ref="type_4080"/>
            <field name="parent" ref="view_income_1090"/>
        </record>
        <record model="account.account.template" id="account_8929">
            <field name="name">Unentgeltl. Erbringung Leist. ohne USt</field>
            <field name="code">8929</field>
            <field name="type" ref="type_4080"/>
            <field name="parent" ref="view_income_1090"/>
        </record>
        <record model="account.account.template" id="account_8760">
            <field name="name">Gewährte Boni 19% USt</field>
            <field name="code">8760</field>
            <field name="type" ref="type_4020"/>
            <field name="parent" ref="view_income_1020"/>
        </record>
        <record model="account.account.template" id="account_8648">
            <field name="name">Sonst. Erlöse betr. und regelmäßig 16%</field>
            <field name="code">8648</field>
            <field name="type" ref="type_4080"/>
            <field name="parent" ref="view_income_1090"/>
        </record>
        <record model="account.account.template" id="account_8140">
            <field name="name">Steuerfreie Umsätze Offshore usw.</field>
            <field name="code">8140</field>
            <field name="type" ref="type_4020"/>
            <field name="parent" ref="view_income_1020"/>
        </record>
        <record model="account.account.template" id="account_0380">
            <field name="name">Sonstige Transportmittel</field>
            <field name="code">0380</field>
            <field name="type" ref="type_1220"/>
            <field name="parent" ref="view_balance_1220"/>
        </record>
        <record model="account.account.template" id="account_0220">
            <field name="name">Maschinengebundene Werkzeuge</field>
            <field name="code">0220</field>
            <field name="type" ref="type_1210"/>
            <field name="parent" ref="view_balance_1210"/>
        </record>
        <record model="account.account.template" id="account_8915">
            <field name="name">Entnahme Unternehmer (Waren) 7% USt</field>
            <field name="code">8915</field>
            <field name="type" ref="type_4020"/>
            <field name="parent" ref="view_income_1060"/>
        </record>
        <record model="account.account.template" id="account_8818">
            <field name="name">Erlöse a. Verkäufen Finanzanlagen</field>
            <field name="code">8818</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1312"/>
        </record>
        <record model="account.account.template" id="account_7100">
            <field name="name">Fertige Erzeugnisse und Waren</field>
            <field name="code">7100</field>
            <field name="type" ref="type_1470"/>
            <field name="parent" ref="view_balance_1470"/>
        </record>
        <record model="account.account.template" id="account_4128">
            <field name="name">Vergütg. angestellte Mituntern. §15 EStG</field>
            <field name="code">4128</field>
            <field name="type" ref="type_4180"/>
            <field name="parent" ref="view_income_1100"/>
        </record>
        <record model="account.account.template" id="account_1558">
            <field name="name">Nachträgl. abz. Vorsteuer, unbewegl. WG</field>
            <field name="code">1558</field>
            <field name="type" ref="type_1580"/>
            <field name="parent" ref="view_balance_1580"/>
        </record>
        <record model="account.account.template" id="account_1501">
            <field name="name">Sonstige Vermögensgegenstände (b.1 J)</field>
            <field name="code">1501</field>
            <field name="type" ref="type_1580"/>
            <field name="parent" ref="view_balance_1580"/>
        </record>
        <record model="account.account.template" id="account_1478">
            <field name="name">WB Forderungen gg. verbundene UN (b.1J)</field>
            <field name="code">1478</field>
            <field name="type" ref="type_1540"/>
            <field name="parent" ref="view_balance_1540"/>
        </record>
        <record model="account.account.template" id="account_8574">
            <field name="name">Provision, sonst.Erträge stfrei §4Nr8ff</field>
            <field name="code">8574</field>
            <field name="type" ref="type_4080"/>
            <field name="parent" ref="view_income_1090"/>
        </record>
        <record model="account.account.template" id="account_1570">
            <field name="name">Abziehbare Vorsteuer</field>
            <field name="code">1570</field>
            <field name="type" ref="type_1580"/>
            <field name="parent" ref="view_balance_1580"/>
        </record>
        <record model="account.account.template" id="account_4710">
            <field name="name">Verpackungsmaterial</field>
            <field name="code">4710</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1220"/>
        </record>
        <record model="account.account.template" id="account_3745">
            <field name="name">Erhaltene Skonti EG-Erwerb</field>
            <field name="code">3745</field>
            <field name="type" ref="type_4120"/>
            <field name="parent" ref="view_income_1060"/>
        </record>
        <record model="account.account.template" id="account_8769">
            <field name="name">Gewährte Boni</field>
            <field name="code">8769</field>
            <field name="type" ref="type_4020"/>
            <field name="parent" ref="view_income_1020"/>
        </record>
        <record model="account.account.template" id="account_1680">
            <field name="name">Schuldwechsel (1-5 Jahre)</field>
            <field name="code">1680</field>
            <field name="type" ref="type_2500"/>
            <field name="parent" ref="view_balance_2500"/>
        </record>
        <record model="account.account.template" id="account_1768">
            <field name="name">USt im anderen EG-Land s.Leist./Werkl.</field>
            <field name="code">1768</field>
            <field name="type" ref="type_2535"/>
            <field name="parent" ref="view_balance_2535"/>
        </record>
        <record model="account.account.template" id="account_1769">
            <field name="name">Umsatzsteuer nach § 13a UStG</field>
            <field name="code">1769</field>
            <field name="type" ref="type_2535"/>
            <field name="parent" ref="view_balance_2535"/>
        </record>
        <record model="account.account.template" id="account_8640">
            <field name="name">Sonst. Erlöse betr. und regelmäßig 19%</field>
            <field name="code">8640</field>
            <field name="type" ref="type_4080"/>
            <field name="parent" ref="view_income_1090"/>
        </record>
        <record model="account.account.template" id="account_1762">
            <field name="name">USt nicht fällig, EG-Lieferungen</field>
            <field name="code">1762</field>
            <field name="type" ref="type_2390"/>
            <field name="parent" ref="view_balance_2390"/>
        </record>
        <record model="account.account.template" id="account_1763">
            <field name="name">USt nicht fällig, EG-Lieferungen 16%</field>
            <field name="code">1763</field>
            <field name="type" ref="type_2390"/>
            <field name="parent" ref="view_balance_2390"/>
        </record>
        <record model="account.account.template" id="account_1760">
            <field name="name">Umsatzsteuer nicht fällig</field>
            <field name="code">1760</field>
            <field name="type" ref="type_2390"/>
            <field name="parent" ref="view_balance_2390"/>
        </record>
        <record model="account.account.template" id="account_0700">
            <field name="name">Verbindlichk.gegenüber verbundenen UN</field>
            <field name="code">0700</field>
            <field name="type" ref="type_2515"/>
            <field name="parent" ref="view_balance_2515"/>
        </record>
        <record model="account.account.template" id="account_1766">
            <field name="name">Umsatzsteuer nicht fällig 19%</field>
            <field name="code">1766</field>
            <field name="type" ref="type_2390"/>
            <field name="parent" ref="view_balance_2390"/>
        </record>
        <record model="account.account.template" id="account_1767">
            <field name="name">USt im anderen EG-Land stpfl.Lieferung</field>
            <field name="code">1767</field>
            <field name="type" ref="type_2535"/>
            <field name="parent" ref="view_balance_2535"/>
        </record>
        <record model="account.account.template" id="account_1764">
            <field name="name">USt nicht fällig, EG-Lieferungen 19%</field>
            <field name="code">1764</field>
            <field name="type" ref="type_2390"/>
            <field name="parent" ref="view_balance_2390"/>
        </record>
        <record model="account.account.template" id="account_1765">
            <field name="name">Umsatzsteuer nicht fällig 16%</field>
            <field name="code">1765</field>
            <field name="type" ref="type_2390"/>
            <field name="parent" ref="view_balance_2390"/>
        </record>
        <record model="account.account.template" id="account_4301">
            <field name="name">Nicht abziehbare Vorsteuer 7%</field>
            <field name="code">4301</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1260"/>
        </record>
        <record model="account.account.template" id="account_4289">
            <field name="name">Aufwendung. Arbeitszimmer n.abz. Anteil</field>
            <field name="code">4289</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1120"/>
        </record>
        <record model="account.account.template" id="account_0039">
            <field name="name">Anzahlungen immaterielle VermG</field>
            <field name="code">0039</field>
            <field name="type" ref="type_1150"/>
            <field name="parent" ref="view_balance_1150"/>
        </record>
        <record model="account.account.template" id="account_0038">
            <field name="name">Anzahlungen auf Geschäfts-, Firmenwert</field>
            <field name="code">0038</field>
            <field name="type" ref="type_1150"/>
            <field name="parent" ref="view_balance_1150"/>
        </record>
        <record model="account.account.template" id="account_2713">
            <field name="name">Erträge Zuschreibg. FAV z.T. steuerfrei</field>
            <field name="code">2713</field>
            <field name="type" ref="type_4080"/>
            <field name="parent" ref="view_income_1323"/>
        </record>
        <record model="account.account.template" id="account_0035">
            <field name="name">Geschäfts- oder Firmenwert</field>
            <field name="code">0035</field>
            <field name="type" ref="type_1130"/>
            <field name="parent" ref="view_balance_1130"/>
        </record>
        <record model="account.account.template" id="account_8625">
            <field name="name">Sonst. Erlöse betr. u. regelmäßig stfr.</field>
            <field name="code">8625</field>
            <field name="type" ref="type_4080"/>
            <field name="parent" ref="view_income_1090"/>
        </record>
        <record model="account.account.template" id="account_0030">
            <field name="name">Lizenzen an gewerblichen Schutzrechten</field>
            <field name="code">0030</field>
            <field name="type" ref="type_1120"/>
            <field name="parent" ref="view_balance_1120"/>
        </record>
        <record model="account.account.template" id="account_8150">
            <field name="name">Steuerfreie Umsätze § 4 Nr. 2-7 UStG</field>
            <field name="code">8150</field>
            <field name="type" ref="type_4020"/>
            <field name="parent" ref="view_income_1020"/>
        </record>
        <record model="account.account.template" id="account_4570">
            <field name="name">Mietleasing Kfz</field>
            <field name="code">4570</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1180"/>
        </record>
        <record model="account.account.template" id="account_2711">
            <field name="name">Erträge Zuschreibg. immat. Anlagevermög.</field>
            <field name="code">2711</field>
            <field name="type" ref="type_4080"/>
            <field name="parent" ref="view_income_1323"/>
        </record>
        <record model="account.account.template" id="account_8808">
            <field name="name">Erlöse Sachanlageverkäufe § 4 Nr. 1b</field>
            <field name="code">8808</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1312"/>
        </record>
        <record model="account.account.template" id="account_1300">
            <field name="name">Wechsel aus Lieferung und Leistung</field>
            <field name="code">1300</field>
            <field name="type" ref="type_1530"/>
            <field name="parent" ref="view_balance_1530"/>
        </record>
        <record model="account.account.template" id="account_8780">
            <field name="name">Gewährte Rabatte 7% USt</field>
            <field name="code">8780</field>
            <field name="type" ref="type_4020"/>
            <field name="parent" ref="view_income_1020"/>
        </record>
        <record model="account.account.template" id="account_3552">
            <field name="name">Erwerb 1. Abnehmer im Dreiecksgeschäft</field>
            <field name="code">3552</field>
            <field name="type" ref="type_4120"/>
            <field name="parent" ref="view_income_1060"/>
        </record>
        <record model="account.account.template" id="account_4909">
            <field name="name">Fremdleistungen und Fremdarbeiten</field>
            <field name="code">4909</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1260"/>
        </record>
        <record model="account.account.template" id="account_1547">
            <field name="name">Forderungen aus Verbrauchsteuern</field>
            <field name="code">1547</field>
            <field name="type" ref="type_1580"/>
            <field name="parent" ref="view_balance_1580"/>
        </record>
        <record model="account.account.template" id="account_1545">
            <field name="name">USt-Forderungen</field>
            <field name="code">1545</field>
            <field name="type" ref="type_1580"/>
            <field name="parent" ref="view_balance_1580"/>
        </record>
        <record model="account.account.template" id="account_1542">
            <field name="name">Steuererst.anspruch gegen ander. EG-Land</field>
            <field name="code">1542</field>
            <field name="type" ref="type_1580"/>
            <field name="parent" ref="view_balance_1580"/>
        </record>
        <record model="account.account.template" id="account_1543">
            <field name="name">Forderg. an FA aus abgeführtem Bauabzug</field>
            <field name="code">1543</field>
            <field name="type" ref="type_1580"/>
            <field name="parent" ref="view_balance_1580"/>
        </record>
        <record model="account.account.template" id="account_1540">
            <field name="name">Steuerüberzahlungen</field>
            <field name="code">1540</field>
            <field name="type" ref="type_1580"/>
            <field name="parent" ref="view_balance_1580"/>
        </record>
        <record model="account.account.template" id="account_0755">
            <field name="name">Verb.gg.Gesellschaftern off.Ausschüttg.</field>
            <field name="code">0755</field>
            <field name="type" ref="type_2539"/>
            <field name="parent" ref="view_balance_2539"/>
        </record>
        <record model="account.account.template" id="account_4676">
            <field name="name">Reisekosten UN Übernachtungsaufwand</field>
            <field name="code">4676</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1200"/>
        </record>
        <record model="account.account.template" id="account_3120">
            <field name="name">Bauleistungen § 13b 19% Vorst., 19% USt</field>
            <field name="code">3120</field>
            <field name="type" ref="type_4140"/>
            <field name="parent" ref="view_income_1060"/>
        </record>
        <record model="account.account.template" id="account_4674">
            <field name="name">Reisekosten UN Verpfleg.mehraufwand</field>
            <field name="code">4674</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1200"/>
        </record>
        <record model="account.account.template" id="account_4673">
            <field name="name">Reisekosten Unternehmer, Fahrtkosten</field>
            <field name="code">4673</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1200"/>
        </record>
        <record model="account.account.template" id="account_4672">
            <field name="name">Reisekosten Unternehmer, n.abz.Anteil</field>
            <field name="code">4672</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1200"/>
        </record>
        <record model="account.account.template" id="account_1548">
            <field name="name">Vorsteuer im Folgejahr abziehbar</field>
            <field name="code">1548</field>
            <field name="type" ref="type_1580"/>
            <field name="parent" ref="view_balance_1580"/>
        </record>
        <record model="account.account.template" id="account_1549">
            <field name="name">Körperschaftsteuerrückforderung</field>
            <field name="code">1549</field>
            <field name="type" ref="type_1580"/>
            <field name="parent" ref="view_balance_1580"/>
        </record>
        <record model="account.account.template" id="account_8710">
            <field name="name">Erlösschmälerungen 7% USt</field>
            <field name="code">8710</field>
            <field name="type" ref="type_4020"/>
            <field name="parent" ref="view_income_1020"/>
        </record>
        <record model="account.account.template" id="account_0140">
            <field name="name">Wohnbauten</field>
            <field name="code">0140</field>
            <field name="type" ref="type_1200"/>
            <field name="parent" ref="view_balance_1200"/>
        </record>
        <record model="account.account.template" id="account_0145">
            <field name="name">Garagen</field>
            <field name="code">0145</field>
            <field name="type" ref="type_1200"/>
            <field name="parent" ref="view_balance_1200"/>
        </record>
        <record model="account.account.template" id="account_0631">
            <field name="name">Verbindlichkeiten Kreditinstitut(b.1J)</field>
            <field name="code">0631</field>
            <field name="type" ref="type_2475"/>
            <field name="parent" ref="view_balance_2475"/>
        </record>
        <record model="account.account.template" id="account_0146">
            <field name="name">Außenanlagen</field>
            <field name="code">0146</field>
            <field name="type" ref="type_1200"/>
            <field name="parent" ref="view_balance_1200"/>
        </record>
        <record model="account.account.template" id="account_0149">
            <field name="name">Gebäudeteil häusliches Arbeitszimmer</field>
            <field name="code">0149</field>
            <field name="type" ref="type_1200"/>
            <field name="parent" ref="view_balance_1200"/>
        </record>
        <record model="account.account.template" id="account_0148">
            <field name="name">Einrichtungen für Wohnbauten</field>
            <field name="code">0148</field>
            <field name="type" ref="type_1200"/>
            <field name="parent" ref="view_balance_1200"/>
        </record>
        <record model="account.account.template" id="account_1461">
            <field name="name">Zweifelhafte Forderungen (bis 1 Jahr)</field>
            <field name="code">1461</field>
            <field name="type" ref="type_1530"/>
            <field name="parent" ref="view_balance_1530"/>
        </record>
        <record model="account.account.template" id="account_1460">
            <field name="name">Zweifelhafte Forderungen</field>
            <field name="code">1460</field>
            <field name="type" ref="type_1530"/>
            <field name="parent" ref="view_balance_1530"/>
        </record>
        <record model="account.account.template" id="account_1315">
            <field name="name">Besitzwechs.gg.verb.UN, bundesbankfähig</field>
            <field name="code">1315</field>
            <field name="type" ref="type_1540"/>
            <field name="parent" ref="view_balance_1540"/>
        </record>
        <record model="account.account.template" id="account_2709">
            <field name="name">Sonstige Erträge unregelmäßig</field>
            <field name="code">2709</field>
            <field name="type" ref="type_4080"/>
            <field name="parent" ref="view_income_1323"/>
        </record>
        <record model="account.account.template" id="account_1312">
            <field name="name">Besitzwechsel gegen verbundene UN (g.1J)</field>
            <field name="code">1312</field>
            <field name="type" ref="type_1545"/>
            <field name="parent" ref="view_balance_1545"/>
        </record>
        <record model="account.account.template" id="account_1311">
            <field name="name">Besitzwechsel gegen verbundene UN (b.1J)</field>
            <field name="code">1311</field>
            <field name="type" ref="type_1540"/>
            <field name="parent" ref="view_balance_1540"/>
        </record>
        <record model="account.account.template" id="account_1310">
            <field name="name">Besitzwechsel gegen verbund. Unternehmen</field>
            <field name="code">1310</field>
            <field name="type" ref="type_1540"/>
            <field name="parent" ref="view_balance_1540"/>
        </record>
        <record model="account.account.template" id="account_2705">
            <field name="name">Sonstige betriebl. regelm. Erträge</field>
            <field name="code">2705</field>
            <field name="type" ref="type_4080"/>
            <field name="parent" ref="view_income_1323"/>
        </record>
        <record model="account.account.template" id="account_2707">
            <field name="name">Sonstige betriebsfr.regelm. Erträge</field>
            <field name="code">2707</field>
            <field name="type" ref="type_4080"/>
            <field name="parent" ref="view_income_1323"/>
        </record>
        <record model="account.account.template" id="account_2700">
            <field name="name">Sonstige Erträge</field>
            <field name="code">2700</field>
            <field name="type" ref="type_4080"/>
            <field name="parent" ref="view_income_1323"/>
        </record>
        <record model="account.account.template" id="account_4886">
            <field name="name">Abschreibungen auf Umlaufvermögen</field>
            <field name="code">4886</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1240"/>
        </record>
        <record model="account.account.template" id="account_4887">
            <field name="name">Abschreibungen auf UV, steuerr. bedingt</field>
            <field name="code">4887</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1240"/>
        </record>
        <record model="account.account.template" id="account_2389">
            <field name="name">Zuwendg. an Stiftg. kirchl./rel./gemein.</field>
            <field name="code">2389</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1312"/>
        </record>
        <record model="account.account.template" id="account_1020">
            <field name="name">Nebenkasse 2</field>
            <field name="code">1020</field>
            <field name="type" ref="type_1660"/>
            <field name="parent" ref="view_balance_1660"/>
        </record>
        <record model="account.account.template" id="account_4875">
            <field name="name">Abschreibungen Wertpapiere des UV</field>
            <field name="code">4875</field>
            <field name="type" ref="type_4420"/>
            <field name="parent" ref="view_income_1240"/>
        </record>
        <record model="account.account.template" id="account_4874">
            <field name="name">Abschreib.Finanzanlagen/stl.So-Vorsch.</field>
            <field name="code">4874</field>
            <field name="type" ref="type_4420"/>
            <field name="parent" ref="view_income_1240"/>
        </record>
        <record model="account.account.template" id="account_2649">
            <field name="name">Erträge Wertpapiere/FAV-Ausl.verb.UN</field>
            <field name="code">2649</field>
            <field name="type" ref="type_4325"/>
            <field name="parent" ref="view_income_1322"/>
        </record>
        <record model="account.account.template" id="account_0616">
            <field name="name">Anleihen konvertibel(bis 1 Jahr)</field>
            <field name="code">0616</field>
            <field name="type" ref="type_2465"/>
            <field name="parent" ref="view_balance_2465"/>
        </record>
        <record model="account.account.template" id="account_4871">
            <field name="name">Abschreibungen Finanzanl. z.T. n.abz.</field>
            <field name="code">4871</field>
            <field name="type" ref="type_4420"/>
            <field name="parent" ref="view_income_1240"/>
        </record>
        <record model="account.account.template" id="account_0640">
            <field name="name">Verbindlichkeiten Kreditinstitut(1-5J)</field>
            <field name="code">0640</field>
            <field name="type" ref="type_2470"/>
            <field name="parent" ref="view_balance_2470"/>
        </record>
        <record model="account.account.template" id="account_3400">
            <field name="name">Wareneingang 19% Vorsteuer</field>
            <field name="code">3400</field>
            <field name="type" ref="type_4120"/>
            <field name="parent" ref="view_income_1060"/>
        </record>
        <record model="account.account.template" id="account_4872">
            <field name="name">Abschr.Verl.Ant.Mituntern.sch.§8 GewStG</field>
            <field name="code">4872</field>
            <field name="type" ref="type_4420"/>
            <field name="parent" ref="view_income_1240"/>
        </record>
        <record model="account.account.template" id="account_4879">
            <field name="name">Vorwegn.künft.Wertschwankg. b.Wertp.UV</field>
            <field name="code">4879</field>
            <field name="type" ref="type_4420"/>
            <field name="parent" ref="view_income_1240"/>
        </record>
        <record model="account.account.template" id="account_1820">
            <field name="name">Sonderausgaben beschränkt abzugsfähig</field>
            <field name="code">1820</field>
            <field name="type" ref="type_2060"/>
            <field name="parent" ref="view_balance_2060"/>
        </record>
        <record model="account.account.template" id="account_2140">
            <field name="name">Zinsähnliche Aufwendungen</field>
            <field name="code">2140</field>
            <field name="type" ref="type_4440"/>
            <field name="parent" ref="view_income_1310"/>
        </record>
        <record model="account.account.template" id="account_2792">
            <field name="name">Gewinne auf Grund Gewinngemeinschaft</field>
            <field name="code">2792</field>
            <field name="type" ref="type_4315"/>
            <field name="parent" ref="view_income_1323"/>
        </record>
        <record model="account.account.template" id="account_4975">
            <field name="name">Aufwendg. Anteile KapGes z.T. n. abz.</field>
            <field name="code">4975</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1260"/>
        </record>
        <record model="account.account.template" id="account_2790">
            <field name="name">Erträge aus Verlustübernahme</field>
            <field name="code">2790</field>
            <field name="type" ref="type_4635"/>
            <field name="parent" ref="view_income_1323"/>
        </record>
        <record model="account.account.template" id="account_8731">
            <field name="name">Gewährte Skonti 7% USt</field>
            <field name="code">8731</field>
            <field name="type" ref="type_4020"/>
            <field name="parent" ref="view_income_1020"/>
        </record>
        <record model="account.account.template" id="account_1380">
            <field name="name">Überleitung Kostenstellen</field>
            <field name="code">1380</field>
            <field name="type" ref="type_1580"/>
            <field name="parent" ref="view_balance_1580"/>
        </record>
        <record model="account.account.template" id="account_2794">
            <field name="name">Gewinne auf Grund Gewinn/Teilgewinnabf</field>
            <field name="code">2794</field>
            <field name="type" ref="type_4315"/>
            <field name="parent" ref="view_income_1323"/>
        </record>
        <record model="account.account.template" id="account_8980">
            <field name="name">Bestandsveränderung fertige Erzeugnisse</field>
            <field name="code">8980</field>
            <field name="type" ref="type_4040"/>
            <field name="parent" ref="view_income_1040"/>
        </record>
        <record model="account.account.template" id="account_8516">
            <field name="name">Provisionsumsätze 7% USt</field>
            <field name="code">8516</field>
            <field name="type" ref="type_4020"/>
            <field name="parent" ref="view_income_1020"/>
        </record>
        <record model="account.account.template" id="account_4700">
            <field name="name">Kosten Warenabgabe</field>
            <field name="code">4700</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1220"/>
        </record>
        <record model="account.account.template" id="account_4668">
            <field name="name">Kilometergelderstattung Arbeitnehmer</field>
            <field name="code">4668</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1200"/>
        </record>
        <record model="account.account.template" id="account_1920">
            <field name="name">Sonderausgaben beschränkt abzugsf. TH</field>
            <field name="code">1920</field>
            <field name="type" ref="type_2060"/>
            <field name="parent" ref="view_balance_2060"/>
        </record>
        <record model="account.account.template" id="account_8515">
            <field name="name">Provisionsumsätze, steuerfrei § 4 Nr.5</field>
            <field name="code">8515</field>
            <field name="type" ref="type_4020"/>
            <field name="parent" ref="view_income_1020"/>
        </record>
        <record model="account.account.template" id="account_8320">
            <field name="name">Im anderen EG-Land stpfl. Lieferungen</field>
            <field name="code">8320</field>
            <field name="type" ref="type_4020"/>
            <field name="parent" ref="view_income_1020"/>
        </record>
        <record model="account.account.template" id="account_4280">
            <field name="name">Sonstige Raumkosten</field>
            <field name="code">4280</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1120"/>
        </record>
        <record model="account.account.template" id="account_0520">
            <field name="name">Ausleih. an UN mit Beteiligungsverh.</field>
            <field name="code">0520</field>
            <field name="type" ref="type_1310"/>
            <field name="parent" ref="view_balance_1310"/>
        </record>
        <record model="account.account.template" id="account_8609">
            <field name="name">Sonst. Erlöse betr. u. regelmäßig stfrei</field>
            <field name="code">8609</field>
            <field name="type" ref="type_4080"/>
            <field name="parent" ref="view_income_1090"/>
        </record>
        <record model="account.account.template" id="account_8510">
            <field name="name">Provisionsumsätze</field>
            <field name="code">8510</field>
            <field name="type" ref="type_4020"/>
            <field name="parent" ref="view_income_1020"/>
        </record>
        <record model="account.account.template" id="account_0525">
            <field name="name">Wertpapiere des Anlagevermögens</field>
            <field name="code">0525</field>
            <field name="type" ref="type_1320"/>
            <field name="parent" ref="view_balance_1320"/>
        </record>
        <record model="account.account.template" id="account_0910">
            <field name="name">Verlustausgleich (EK)</field>
            <field name="code">0910</field>
            <field name="type" ref="type_2030"/>
            <field name="parent" ref="view_balance_2030"/>
        </record>
        <record model="account.account.template" id="account_4120">
            <field name="name">Gehälter</field>
            <field name="code">4120</field>
            <field name="type" ref="type_4180"/>
            <field name="parent" ref="view_income_1100"/>
        </record>
        <record model="account.account.template" id="account_4127">
            <field name="name">Geschäftsführergehälter</field>
            <field name="code">4127</field>
            <field name="type" ref="type_4180"/>
            <field name="parent" ref="view_income_1100"/>
        </record>
        <record model="account.account.template" id="account_4126">
            <field name="name">Tantiemen</field>
            <field name="code">4126</field>
            <field name="type" ref="type_4180"/>
            <field name="parent" ref="view_income_1100"/>
        </record>
        <record model="account.account.template" id="account_4125">
            <field name="name">Ehegattengehalt</field>
            <field name="code">4125</field>
            <field name="type" ref="type_4180"/>
            <field name="parent" ref="view_income_1100"/>
        </record>
        <record model="account.account.template" id="account_4124">
            <field name="name">Geschäftsführergehälter GmbH-Gesells.</field>
            <field name="code">4124</field>
            <field name="type" ref="type_4180"/>
            <field name="parent" ref="view_income_1100"/>
        </record>
        <record model="account.account.template" id="account_2666">
            <field name="name">Erträge Bewertung Finanzmittelfonds</field>
            <field name="code">2666</field>
            <field name="type" ref="type_4080"/>
            <field name="parent" ref="view_income_1090"/>
        </record>
        <record model="account.account.template" id="account_2660">
            <field name="name">Erträge aus Kursdifferenzen</field>
            <field name="code">2660</field>
            <field name="type" ref="type_4080"/>
            <field name="parent" ref="view_income_1090"/>
        </record>
        <record model="account.account.template" id="account_0159">
            <field name="name">Anzahlg. auf Wohnbauten a.eig.Grundst</field>
            <field name="code">0159</field>
            <field name="type" ref="type_1230"/>
            <field name="parent" ref="view_balance_1230"/>
        </record>
        <record model="account.account.template" id="account_0880">
            <field name="name">Variables Kapital (EK)</field>
            <field name="code">0880</field>
            <field name="type" ref="type_2030"/>
            <field name="parent" ref="view_balance_2030"/>
        </record>
        <record model="account.account.template" id="account_8960">
            <field name="name">Bestandsveränd.unfertige Erzeugnisse</field>
            <field name="code">8960</field>
            <field name="type" ref="type_4040"/>
            <field name="parent" ref="view_income_1040"/>
        </record>
        <record model="account.account.template" id="account_1775">
            <field name="name">Umsatzsteuer 16%</field>
            <field name="code">1775</field>
            <field name="type" ref="type_2535"/>
            <field name="parent" ref="view_balance_2535"/>
        </record>
        <record model="account.account.template" id="account_4882">
            <field name="name">Abschreibungen auf UV, steuerr. bedingt</field>
            <field name="code">4882</field>
            <field name="type" ref="type_4260"/>
            <field name="parent" ref="view_income_1240"/>
        </record>
        <record model="account.account.template" id="account_1776">
            <field name="name">Umsatzsteuer 19%</field>
            <field name="code">1776</field>
            <field name="type" ref="type_2535"/>
            <field name="parent" ref="view_balance_2535"/>
        </record>
        <record model="account.account.template" id="account_8518">
            <field name="name">Provisionsumsätze 16% USt</field>
            <field name="code">8518</field>
            <field name="type" ref="type_4020"/>
            <field name="parent" ref="view_income_1020"/>
        </record>
        <record model="account.account.template" id="account_0764">
            <field name="name">Darlehen typ. stiller Gesellsch.(1-5J)</field>
            <field name="code">0764</field>
            <field name="type" ref="type_2530"/>
            <field name="parent" ref="view_balance_2530"/>
        </record>
        <record model="account.account.template" id="account_1771">
            <field name="name">Umsatzsteuer 7%</field>
            <field name="code">1771</field>
            <field name="type" ref="type_2535"/>
            <field name="parent" ref="view_balance_2535"/>
        </record>
        <record model="account.account.template" id="account_1567">
            <field name="name">Aufzuteil. Vorsteuer §§ 13a/13b UStG</field>
            <field name="code">1567</field>
            <field name="type" ref="type_1580"/>
            <field name="parent" ref="view_balance_1580"/>
        </record>
        <record model="account.account.template" id="account_1746">
            <field name="name">Verbindlichk. a.Einbehaltung (KapESt)</field>
            <field name="code">1746</field>
            <field name="type" ref="type_2535"/>
            <field name="parent" ref="view_balance_2535"/>
        </record>
        <record model="account.account.template" id="account_1770">
            <field name="name">Umsatzsteuer</field>
            <field name="code">1770</field>
            <field name="type" ref="type_2535"/>
            <field name="parent" ref="view_balance_2535"/>
        </record>
        <record model="account.account.template" id="account_0299">
            <field name="name">Anzahlungen auf technische Anlagen</field>
            <field name="code">0299</field>
            <field name="type" ref="type_1230"/>
            <field name="parent" ref="view_balance_1230"/>
        </record>
        <record model="account.account.template" id="account_1641">
            <field name="name">Verbindl.aus L+L gg.UN m. Bet.verh. b.1J</field>
            <field name="code">1641</field>
            <field name="type" ref="type_2525"/>
            <field name="parent" ref="view_balance_2525"/>
        </record>
        <record model="account.account.template" id="account_1640">
            <field name="name">Verbindl.aus L+L gg.UN m.Beteiligg.verh.</field>
            <field name="code">1640</field>
            <field name="type" ref="type_2525"/>
            <field name="parent" ref="view_balance_2525"/>
        </record>
        <record model="account.account.template" id="account_4750">
            <field name="name">Transportversicherungen</field>
            <field name="code">4750</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1220"/>
        </record>
        <record model="account.account.template" id="account_0290">
            <field name="name">Technische Anlagen und Maschinen im Bau</field>
            <field name="code">0290</field>
            <field name="type" ref="type_1230"/>
            <field name="parent" ref="view_balance_1230"/>
        </record>
        <record model="account.account.template" id="account_0731">
            <field name="name">Verbindlichkeit.gg. Gesellschaftern b.1J</field>
            <field name="code">0731</field>
            <field name="type" ref="type_2539"/>
            <field name="parent" ref="view_balance_2539"/>
        </record>
        <record model="account.account.template" id="account_1722">
            <field name="name">Erhaltene Anzahlungen</field>
            <field name="code">1722</field>
            <field name="type" ref="type_1490"/>
            <field name="parent" ref="view_balance_1490"/>
        </record>
        <record model="account.account.template" id="account_1648">
            <field name="name">Verbindl.aus L+L gg.UN m. Bet.verh. g.5J</field>
            <field name="code">1648</field>
            <field name="type" ref="type_2520"/>
            <field name="parent" ref="view_balance_2520"/>
        </record>
        <record model="account.account.template" id="account_1720">
            <field name="name">Erhaltene Anzahlungen (1-5 Jahre)</field>
            <field name="code">1720</field>
            <field name="type" ref="type_2480"/>
            <field name="parent" ref="view_balance_2480"/>
        </record>
        <record model="account.account.template" id="account_1721">
            <field name="name">Erhaltene Anzahlungen (g. 5 Jahre)</field>
            <field name="code">1721</field>
            <field name="type" ref="type_2480"/>
            <field name="parent" ref="view_balance_2480"/>
        </record>
        <record model="account.account.template" id="account_8817">
            <field name="name">Erlöse Verkäufe immat.Vermögensgegenst</field>
            <field name="code">8817</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1312"/>
        </record>
        <record model="account.account.template" id="account_0595">
            <field name="name">LV-Rückdeckungsansprüche z.lfr.Verbl.</field>
            <field name="code">0595</field>
            <field name="type" ref="type_1330"/>
            <field name="parent" ref="view_balance_1330"/>
        </record>
        <record model="account.account.template" id="account_0590">
            <field name="name">Ausleihungen an nahe stehende Personen</field>
            <field name="code">0590</field>
            <field name="type" ref="type_1325"/>
            <field name="parent" ref="view_balance_1325"/>
        </record>
        <record model="account.account.template" id="account_0985">
            <field name="name">Aufwand Umsatzsteuer auf Anzahlungen</field>
            <field name="code">0985</field>
            <field name="type" ref="type_1680"/>
            <field name="parent" ref="view_balance_1680"/>
        </record>
        <record model="account.account.template" id="account_0984">
            <field name="name">Aufwand Zölle und Verbrauchsteuern</field>
            <field name="code">0984</field>
            <field name="type" ref="type_1680"/>
            <field name="parent" ref="view_balance_1680"/>
        </record>
        <record model="account.account.template" id="account_0986">
            <field name="name">Damnum/Disagio</field>
            <field name="code">0986</field>
            <field name="type" ref="type_1680"/>
            <field name="parent" ref="view_balance_1680"/>
        </record>
        <record model="account.account.template" id="account_0980">
            <field name="name">Aktive Rechnungsabgrenzung</field>
            <field name="code">0980</field>
            <field name="type" ref="type_1680"/>
            <field name="parent" ref="view_balance_1680"/>
        </record>
        <record model="account.account.template" id="account_0983">
            <field name="name">Abgrenzung aktive latente Steuern</field>
            <field name="code">0983</field>
            <field name="type" ref="type_1700"/>
            <field name="parent" ref="view_balance_1700"/>
        </record>
        <record model="account.account.template" id="account_0450">
            <field name="name">Einbauten</field>
            <field name="code">0450</field>
            <field name="type" ref="type_1220"/>
            <field name="parent" ref="view_balance_1220"/>
        </record>
        <record model="account.account.template" id="account_0178">
            <field name="name">Einrichtung Fabrik- und Geschäftsbauten</field>
            <field name="code">0178</field>
            <field name="type" ref="type_1200"/>
            <field name="parent" ref="view_balance_1200"/>
        </record>
        <record model="account.account.template" id="account_0179">
            <field name="name">Andere Bauten</field>
            <field name="code">0179</field>
            <field name="type" ref="type_1200"/>
            <field name="parent" ref="view_balance_1200"/>
        </record>
        <record model="account.account.template" id="account_8100">
            <field name="name">Steuerfreie Umsätze §4 Nr. 8 ff UStG</field>
            <field name="code">8100</field>
            <field name="type" ref="type_4020"/>
            <field name="parent" ref="view_income_1020"/>
        </record>
        <record model="account.account.template" id="account_8748">
            <field name="name">Gewährte Skonti EG-Lieferung 19% USt</field>
            <field name="code">8748</field>
            <field name="type" ref="type_4020"/>
            <field name="parent" ref="view_income_1020"/>
        </record>
        <record model="account.account.template" id="account_0170">
            <field name="name">Fabrikbauten</field>
            <field name="code">0170</field>
            <field name="type" ref="type_1200"/>
            <field name="parent" ref="view_balance_1200"/>
        </record>
        <record model="account.account.template" id="account_3750">
            <field name="name">Erhaltene Boni 7% Vorsteuer</field>
            <field name="code">3750</field>
            <field name="type" ref="type_4120"/>
            <field name="parent" ref="view_income_1060"/>
        </record>
        <record model="account.account.template" id="account_8745">
            <field name="name">Gewährte Skonti stpfl. EG-Lieferung</field>
            <field name="code">8745</field>
            <field name="type" ref="type_4020"/>
            <field name="parent" ref="view_income_1020"/>
        </record>
        <record model="account.account.template" id="account_8743">
            <field name="name">Gewährte Skonti stfr. EG-Lieferung</field>
            <field name="code">8743</field>
            <field name="type" ref="type_4020"/>
            <field name="parent" ref="view_income_1020"/>
        </record>
        <record model="account.account.template" id="account_0175">
            <field name="name">Garagen</field>
            <field name="code">0175</field>
            <field name="type" ref="type_1200"/>
            <field name="parent" ref="view_balance_1200"/>
        </record>
        <record model="account.account.template" id="account_0176">
            <field name="name">Außenanlagen</field>
            <field name="code">0176</field>
            <field name="type" ref="type_1200"/>
            <field name="parent" ref="view_balance_1200"/>
        </record>
        <record model="account.account.template" id="account_0177">
            <field name="name">Hof- und Wegebefestigungen</field>
            <field name="code">0177</field>
            <field name="type" ref="type_1200"/>
            <field name="parent" ref="view_balance_1200"/>
        </record>
        <record model="account.account.template" id="account_4632">
            <field name="name">Pausch. Abgaben für Zuwendungen abzugsf.</field>
            <field name="code">4632</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1200"/>
        </record>
        <record model="account.account.template" id="account_4631">
            <field name="name">Zuwendungen an Dritte abzugsfähig</field>
            <field name="code">4631</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1200"/>
        </record>
        <record model="account.account.template" id="account_4630">
            <field name="name">Geschenke abzugsfähig</field>
            <field name="code">4630</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1200"/>
        </record>
        <record model="account.account.template" id="account_4637">
            <field name="name">Pausch. Abgaben für Zuwendungen n. abz.</field>
            <field name="code">4637</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1200"/>
        </record>
        <record model="account.account.template" id="account_3000">
            <field name="name">Roh-, Hilfs- und Betriebsstoffe</field>
            <field name="code">3000</field>
            <field name="type" ref="type_4120"/>
            <field name="parent" ref="view_income_1060"/>
        </record>
        <record model="account.account.template" id="account_4635">
            <field name="name">Geschenke nicht abzugsfähig</field>
            <field name="code">4635</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1200"/>
        </record>
        <record model="account.account.template" id="account_4638">
            <field name="name">Geschenke ausschl.betrieblich genutzt</field>
            <field name="code">4638</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1200"/>
        </record>
        <record model="account.account.template" id="account_2200">
            <field name="name">Körperschaftsteuer</field>
            <field name="code">2200</field>
            <field name="type" ref="type_4600"/>
            <field name="parent" ref="view_income_1355"/>
        </record>
        <record model="account.account.template" id="account_1371">
            <field name="name">Gewinnermittlung §4/3 nicht ergebnisw</field>
            <field name="code">1371</field>
            <field name="type" ref="type_1580"/>
            <field name="parent" ref="view_balance_1580"/>
        </record>
        <record model="account.account.template" id="account_1588">
            <field name="name">Einfuhr-Umsatzsteuer</field>
            <field name="code">1588</field>
            <field name="type" ref="type_1580"/>
            <field name="parent" ref="view_balance_1580"/>
        </record>
        <record model="account.account.template" id="account_2203">
            <field name="name">Körperschaftsteuer für Vorjahre</field>
            <field name="code">2203</field>
            <field name="type" ref="type_4600"/>
            <field name="parent" ref="view_income_1355"/>
        </record>
        <record model="account.account.template" id="account_2204">
            <field name="name">Körperschaftsteuererstattung Vorjahre</field>
            <field name="code">2204</field>
            <field name="type" ref="type_4600"/>
            <field name="parent" ref="view_income_1355"/>
        </record>
        <record model="account.account.template" id="account_0180">
            <field name="name">Geschäfts-,Fabrik-u.and. Bauten im Bau</field>
            <field name="code">0180</field>
            <field name="type" ref="type_1230"/>
            <field name="parent" ref="view_balance_1230"/>
        </record>
        <record model="account.account.template" id="account_2206">
            <field name="name">Körperschaftsteuer-Erhöhung § 38 Abs. 5</field>
            <field name="code">2206</field>
            <field name="type" ref="type_4600"/>
            <field name="parent" ref="view_income_1355"/>
        </record>
        <record model="account.account.template" id="account_1370">
            <field name="name">Gewinnermittlung §4/3 ergebniswirksam</field>
            <field name="code">1370</field>
            <field name="type" ref="type_1580"/>
            <field name="parent" ref="view_balance_1580"/>
        </record>
        <record model="account.account.template" id="account_2208">
            <field name="name">Solidaritätszuschlag</field>
            <field name="code">2208</field>
            <field name="type" ref="type_4600"/>
            <field name="parent" ref="view_income_1355"/>
        </record>
        <record model="account.account.template" id="account_2209">
            <field name="name">Solidaritätszuschlag für Vorjahre</field>
            <field name="code">2209</field>
            <field name="type" ref="type_4600"/>
            <field name="parent" ref="view_income_1355"/>
        </record>
        <record model="account.account.template" id="account_1580">
            <field name="name">Gegenkonto Vorsteuer § 4/3 EStG</field>
            <field name="code">1580</field>
            <field name="type" ref="type_1580"/>
            <field name="parent" ref="view_balance_1580"/>
        </record>
        <record model="account.account.template" id="account_1581">
            <field name="name">Auflösung Vorsteuer Vorjahr § 4/3 EStG</field>
            <field name="code">1581</field>
            <field name="type" ref="type_1580"/>
            <field name="parent" ref="view_balance_1580"/>
        </record>
        <record model="account.account.template" id="account_0189">
            <field name="name">Anzahlg. auf Bauten fremd. Grundstücken</field>
            <field name="code">0189</field>
            <field name="type" ref="type_1230"/>
            <field name="parent" ref="view_balance_1230"/>
        </record>
        <record model="account.account.template" id="account_1587">
            <field name="name">Vorsteuer allgem. Durchschnittssätze</field>
            <field name="code">1587</field>
            <field name="type" ref="type_1580"/>
            <field name="parent" ref="view_balance_1580"/>
        </record>
        <record model="account.account.template" id="account_1584">
            <field name="name">Vorsteuer EG-Erwerb neue Kfz ohne UStID</field>
            <field name="code">1584</field>
            <field name="type" ref="type_1580"/>
            <field name="parent" ref="view_balance_1580"/>
        </record>
        <record model="account.account.template" id="account_1585">
            <field name="name">Abziehbare Vorsteuer § 13a UStG</field>
            <field name="code">1585</field>
            <field name="type" ref="type_1580"/>
            <field name="parent" ref="view_balance_1580"/>
        </record>
        <record model="account.account.template" id="account_0770">
            <field name="name">Darlehen atyp. stiller Gesellschafter</field>
            <field name="code">0770</field>
            <field name="type" ref="type_2539"/>
            <field name="parent" ref="view_balance_2539"/>
        </record>
        <record model="account.account.template" id="account_0771">
            <field name="name">Darlehen atyp. stiller Gesellsch.(b.1J)</field>
            <field name="code">0771</field>
            <field name="type" ref="type_2539"/>
            <field name="parent" ref="view_balance_2539"/>
        </record>
        <record model="account.account.template" id="account_0777">
            <field name="name">Darlehen atyp. stiller Gesellsch.(g.5J)</field>
            <field name="code">0777</field>
            <field name="type" ref="type_2530"/>
            <field name="parent" ref="view_balance_2530"/>
        </record>
        <record model="account.account.template" id="account_0774">
            <field name="name">Darlehen atyp. stiller Gesellsch.(1-5J)</field>
            <field name="code">0774</field>
            <field name="type" ref="type_2530"/>
            <field name="parent" ref="view_balance_2530"/>
        </record>
        <record model="account.account.template" id="account_2150">
            <field name="name">Aufwendungen aus Kursdifferenzen</field>
            <field name="code">2150</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1260"/>
        </record>
        <record model="account.account.template" id="account_0670">
            <field name="name">TZ-Verbindlichkeit. Kreditinstitut,1-5 J</field>
            <field name="code">0670</field>
            <field name="type" ref="type_2470"/>
            <field name="parent" ref="view_balance_2470"/>
        </record>
        <record model="account.account.template" id="account_8105">
            <field name="name">Stfr. Umsätze aus V&amp;V § 4 Nr. 12 UStG</field>
            <field name="code">8105</field>
            <field name="type" ref="type_4020"/>
            <field name="parent" ref="view_income_1020"/>
        </record>
        <record model="account.account.template" id="account_0350">
            <field name="name">LKW</field>
            <field name="code">0350</field>
            <field name="type" ref="type_1220"/>
            <field name="parent" ref="view_balance_1220"/>
        </record>
        <record model="account.account.template" id="account_1210">
            <field name="name">Bank 1</field>
            <field name="code">1210</field>
            <field name="type" ref="type_1660"/>
            <field name="parent" ref="view_balance_1660"/>
        </record>
        <record model="account.account.template" id="account_4270">
            <field name="name">Abgaben betrieblich genutzt. Grundbesitz</field>
            <field name="code">4270</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1120"/>
        </record>
        <record model="account.account.template" id="account_0001">
            <field name="name">Ingangsetzungs- und Erweiterungsaufwand</field>
            <field name="code">0001</field>
            <field name="type" ref="type_1050"/>
            <field name="parent" ref="view_balance_1050"/>
        </record>
        <record model="account.account.template" id="account_1352">
            <field name="name">Genossenschaftsanteile z.kfr.Verbleib</field>
            <field name="code">1352</field>
            <field name="type" ref="type_1580"/>
            <field name="parent" ref="view_balance_1580"/>
        </record>
        <record model="account.account.template" id="account_1350">
            <field name="name">GmbH-Anteile z.kurzfristigen Verbleib</field>
            <field name="code">1350</field>
            <field name="type" ref="type_1580"/>
            <field name="parent" ref="view_balance_1580"/>
        </record>
        <record model="account.account.template" id="account_1355">
            <field name="name">Ansprüche a. Rückdeckungsversicherung</field>
            <field name="code">1355</field>
            <field name="type" ref="type_1580"/>
            <field name="parent" ref="view_balance_1580"/>
        </record>
        <record model="account.account.template" id="account_4780">
            <field name="name">Fremdarbeiten (Vertrieb)</field>
            <field name="code">4780</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1220"/>
        </record>
        <record model="account.account.template" id="account_1860">
            <field name="name">Grundstücksaufwand</field>
            <field name="code">1860</field>
            <field name="type" ref="type_2060"/>
            <field name="parent" ref="view_balance_2060"/>
        </record>
        <record model="account.account.template" id="account_4810">
            <field name="name">Mietleasing bewegliche Wirtschaftsgüter</field>
            <field name="code">4810</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1260"/>
        </record>
        <record model="account.account.template" id="account_1869">
            <field name="name">Grundstücksaufwand</field>
            <field name="code">1869</field>
            <field name="type" ref="type_2060"/>
            <field name="parent" ref="view_balance_2060"/>
        </record>
        <record model="account.account.template" id="account_3725">
            <field name="name">Nachlässe EG-Erwerb 19% Vorsteuer/USt</field>
            <field name="code">3725</field>
            <field name="type" ref="type_4120"/>
            <field name="parent" ref="view_income_1060"/>
        </record>
        <record model="account.account.template" id="account_3726">
            <field name="name">Nachlässe EG-Erwerb 16% Vorsteuer/USt</field>
            <field name="code">3726</field>
            <field name="type" ref="type_4120"/>
            <field name="parent" ref="view_income_1060"/>
        </record>
        <record model="account.account.template" id="account_3727">
            <field name="name">Nachlässe EG-Erwerb 15% Vorsteuer/USt</field>
            <field name="code">3727</field>
            <field name="type" ref="type_4120"/>
            <field name="parent" ref="view_income_1060"/>
        </record>
        <record model="account.account.template" id="account_3720">
            <field name="name">Nachlässe 19% Vorsteuer</field>
            <field name="code">3720</field>
            <field name="type" ref="type_4120"/>
            <field name="parent" ref="view_income_1060"/>
        </record>
        <record model="account.account.template" id="account_3722">
            <field name="name">Nachlässe 16% Vorsteuer</field>
            <field name="code">3722</field>
            <field name="type" ref="type_4120"/>
            <field name="parent" ref="view_income_1060"/>
        </record>
        <record model="account.account.template" id="account_3723">
            <field name="name">Nachlässe 15% Vorsteuer</field>
            <field name="code">3723</field>
            <field name="type" ref="type_4120"/>
            <field name="parent" ref="view_income_1060"/>
        </record>
        <record model="account.account.template" id="account_4930">
            <field name="name">Bürobedarf</field>
            <field name="code">4930</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1260"/>
        </record>
        <record model="account.account.template" id="account_4680">
            <field name="name">Fahrten Wohnung/Betriebsstätte (Haben)</field>
            <field name="code">4680</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1200"/>
        </record>
        <record model="account.account.template" id="account_2895">
            <field name="name">Verrechneter kalk. Lohn, unentgeltl. AN</field>
            <field name="code">2895</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1324"/>
        </record>
        <record model="account.account.template" id="account_2894">
            <field name="name">Verrechnete kalkulatorische Wagnisse</field>
            <field name="code">2894</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1324"/>
        </record>
        <record model="account.account.template" id="account_4833">
            <field name="name">Abschreibung Arbeitszimmer</field>
            <field name="code">4833</field>
            <field name="type" ref="type_4240"/>
            <field name="parent" ref="view_income_1240"/>
        </record>
        <record model="account.account.template" id="account_4832">
            <field name="name">Abschreibungen auf Kfz</field>
            <field name="code">4832</field>
            <field name="type" ref="type_4240"/>
            <field name="parent" ref="view_income_1240"/>
        </record>
        <record model="account.account.template" id="account_2891">
            <field name="name">Verrechnete kalkul. Miete und Pacht</field>
            <field name="code">2891</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1324"/>
        </record>
        <record model="account.account.template" id="account_2890">
            <field name="name">Verrechneter kalkul.Unternehmerlohn</field>
            <field name="code">2890</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1324"/>
        </record>
        <record model="account.account.template" id="account_2893">
            <field name="name">Verrechnete kalkul. Abschreibungen</field>
            <field name="code">2893</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1324"/>
        </record>
        <record model="account.account.template" id="account_2892">
            <field name="name">Verrechnete kalkulatorische Zinsen</field>
            <field name="code">2892</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1324"/>
        </record>
        <record model="account.account.template" id="account_8589">
            <field name="name">Gegenkto Aufteilung Erlöse Steuersatz</field>
            <field name="code">8589</field>
            <field name="type" ref="type_4020"/>
            <field name="parent" ref="view_income_1090"/>
        </record>
        <record model="account.account.template" id="account_0070">
            <field name="name">Grundstücksgleiche Rechte</field>
            <field name="code">0070</field>
            <field name="type" ref="type_1200"/>
            <field name="parent" ref="view_balance_1200"/>
        </record>
        <record model="account.account.template" id="account_2109">
            <field name="name">Zinsaufwendungen an verb.Unternehmen</field>
            <field name="code">2109</field>
            <field name="type" ref="type_4445"/>
            <field name="parent" ref="view_income_1310"/>
        </record>
        <record model="account.account.template" id="account_2108">
            <field name="name">Zinsaufwendungen §§ 233a bis 237 AO</field>
            <field name="code">2108</field>
            <field name="type" ref="type_4440"/>
            <field name="parent" ref="view_income_1310"/>
        </record>
        <record model="account.account.template" id="account_0075">
            <field name="name">Grundstücke mit Substanzverzehr</field>
            <field name="code">0075</field>
            <field name="type" ref="type_1200"/>
            <field name="parent" ref="view_balance_1200"/>
        </record>
        <record model="account.account.template" id="account_1451">
            <field name="name">Forderg.a. Lieferungen/Leistungen b.1 J</field>
            <field name="code">1451</field>
            <field name="type" ref="type_1530"/>
            <field name="parent" ref="view_balance_1530"/>
        </record>
        <record model="account.account.template" id="account_1100">
            <field name="name">Postbank</field>
            <field name="code">1100</field>
            <field name="type" ref="type_1660"/>
            <field name="parent" ref="view_balance_1660"/>
        </record>
        <record model="account.account.template" id="account_2103">
            <field name="name">Abzugsfäh. and. Nebenleist. zu Steuern</field>
            <field name="code">2103</field>
            <field name="type" ref="type_4440"/>
            <field name="parent" ref="view_income_1310"/>
        </record>
        <record model="account.account.template" id="account_8580">
            <field name="name">Stat. Konto Erlöse allgemeiner USt-Satz</field>
            <field name="code">8580</field>
            <field name="type" ref="type_4020"/>
            <field name="parent" ref="view_income_1090"/>
        </record>
        <record model="account.account.template" id="account_1517">
            <field name="name">Geleistete Anzahlungen 16% Vorsteuer</field>
            <field name="code">1517</field>
            <field name="type" ref="type_1480"/>
            <field name="parent" ref="view_balance_1480"/>
        </record>
        <record model="account.account.template" id="account_2100">
            <field name="name">Zinsen und ähnliche Aufwendungen</field>
            <field name="code">2100</field>
            <field name="type" ref="type_4440"/>
            <field name="parent" ref="view_income_1310"/>
        </record>
        <record model="account.account.template" id="account_2107">
            <field name="name">Zinsaufw. § 233a AO betriebliche Steuern</field>
            <field name="code">2107</field>
            <field name="type" ref="type_4440"/>
            <field name="parent" ref="view_income_1310"/>
        </record>
        <record model="account.account.template" id="account_2106">
            <field name="name">Abzinsung KSt-Erhöhungsbetrag § 38</field>
            <field name="code">2106</field>
            <field name="type" ref="type_4440"/>
            <field name="parent" ref="view_income_1310"/>
        </record>
        <record model="account.account.template" id="account_2105">
            <field name="name">Zinsaufw. § 233a AO,§ 4 Abs. 5b EStG</field>
            <field name="code">2105</field>
            <field name="type" ref="type_4440"/>
            <field name="parent" ref="view_income_1310"/>
        </record>
        <record model="account.account.template" id="account_2104">
            <field name="name">Nicht abzugsfäh.and.Nebenleist.z.Steuern</field>
            <field name="code">2104</field>
            <field name="type" ref="type_4440"/>
            <field name="parent" ref="view_income_1310"/>
        </record>
        <record model="account.account.template" id="account_2734">
            <field name="name">Erträge Bewertung Verbindlichkeiten</field>
            <field name="code">2734</field>
            <field name="type" ref="type_4080"/>
            <field name="parent" ref="view_income_1323"/>
        </record>
        <record model="account.account.template" id="account_2735">
            <field name="name">Erträge Auflösung von Rückstellungen</field>
            <field name="code">2735</field>
            <field name="type" ref="type_4080"/>
            <field name="parent" ref="view_income_1323"/>
        </record>
        <record model="account.account.template" id="account_2736">
            <field name="name">Erträge steuerl. Bewertung Rückstellung</field>
            <field name="code">2736</field>
            <field name="type" ref="type_4080"/>
            <field name="parent" ref="view_income_1323"/>
        </record>
        <record model="account.account.template" id="account_2730">
            <field name="name">Erträge aus Herabsetzung PWB zu Ford.</field>
            <field name="code">2730</field>
            <field name="type" ref="type_4080"/>
            <field name="parent" ref="view_income_1323"/>
        </record>
        <record model="account.account.template" id="account_2731">
            <field name="name">Erträge aus Herabsetzung EWB zu Ford.</field>
            <field name="code">2731</field>
            <field name="type" ref="type_4080"/>
            <field name="parent" ref="view_income_1323"/>
        </record>
        <record model="account.account.template" id="account_2732">
            <field name="name">Erträge aus abgeschriebenen Forderg.</field>
            <field name="code">2732</field>
            <field name="type" ref="type_4080"/>
            <field name="parent" ref="view_income_1323"/>
        </record>
        <record model="account.account.template" id="account_2733">
            <field name="name">Erträge Aufl. SoPo Existenzgründerrückl</field>
            <field name="code">2733</field>
            <field name="type" ref="type_4080"/>
            <field name="parent" ref="view_income_1323"/>
        </record>
        <record model="account.account.template" id="account_2738">
            <field name="name">Ertr. Aufl. SoPo m. Rückl.ant.§52/16EStG</field>
            <field name="code">2738</field>
            <field name="type" ref="type_4080"/>
            <field name="parent" ref="view_income_1323"/>
        </record>
        <record model="account.account.template" id="account_2739">
            <field name="name">Erträge Aufl. SoPo § 7g/3 a.F, 7g/2 n.F</field>
            <field name="code">2739</field>
            <field name="type" ref="type_4080"/>
            <field name="parent" ref="view_income_1323"/>
        </record>
        <record model="account.account.template" id="account_0767">
            <field name="name">Darlehen typ. stiller Gesellsch.(g.5J)</field>
            <field name="code">0767</field>
            <field name="type" ref="type_2530"/>
            <field name="parent" ref="view_balance_2530"/>
        </record>
        <record model="account.account.template" id="account_0956">
            <field name="name">Gewerbesteuerrückstellung § 4 Abs. 5b</field>
            <field name="code">0956</field>
            <field name="type" ref="type_2390"/>
            <field name="parent" ref="view_balance_2390"/>
        </record>
        <record model="account.account.template" id="account_0957">
            <field name="name">Gewerbesteuerrückstellung</field>
            <field name="code">0957</field>
            <field name="type" ref="type_2390"/>
            <field name="parent" ref="view_balance_2390"/>
        </record>
        <record model="account.account.template" id="account_0955">
            <field name="name">Steuerrückstellungen</field>
            <field name="code">0955</field>
            <field name="type" ref="type_2390"/>
            <field name="parent" ref="view_balance_2390"/>
        </record>
        <record model="account.account.template" id="account_0950">
            <field name="name">Pensions-und ähnliche Rückstellungen</field>
            <field name="code">0950</field>
            <field name="type" ref="type_2380"/>
            <field name="parent" ref="view_balance_2380"/>
        </record>
        <record model="account.account.template" id="account_8581">
            <field name="name">Stat. Konto Erlöse ermäßigter USt-Satz</field>
            <field name="code">8581</field>
            <field name="type" ref="type_4020"/>
            <field name="parent" ref="view_income_1090"/>
        </record>
        <record model="account.account.template" id="account_4993">
            <field name="name">Kalkulatorische Abschreibungen</field>
            <field name="code">4993</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1240"/>
        </record>
        <record model="account.account.template" id="account_1810">
            <field name="name">Privatsteuern</field>
            <field name="code">1810</field>
            <field name="type" ref="type_2060"/>
            <field name="parent" ref="view_balance_2060"/>
        </record>
        <record model="account.account.template" id="account_3430">
            <field name="name">EG-Erwerb ohne Vorsteuer und 7% USt</field>
            <field name="code">3430</field>
            <field name="type" ref="type_4120"/>
            <field name="parent" ref="view_income_1060"/>
        </record>
        <record model="account.account.template" id="account_3435">
            <field name="name">EG-Erwerb ohne Vorsteuer und 19% USt</field>
            <field name="code">3435</field>
            <field name="type" ref="type_4120"/>
            <field name="parent" ref="view_income_1060"/>
        </record>
        <record model="account.account.template" id="account_2740">
            <field name="name">Erträge Auflösung SoPo m. Rücklageant.</field>
            <field name="code">2740</field>
            <field name="type" ref="type_4080"/>
            <field name="parent" ref="view_income_1323"/>
        </record>
        <record model="account.account.template" id="account_2743">
            <field name="name">Investitionszuschüsse</field>
            <field name="code">2743</field>
            <field name="type" ref="type_4080"/>
            <field name="parent" ref="view_income_1323"/>
        </record>
        <record model="account.account.template" id="account_2742">
            <field name="name">Versicherungsentschädigungen</field>
            <field name="code">2742</field>
            <field name="type" ref="type_4080"/>
            <field name="parent" ref="view_income_1323"/>
        </record>
        <record model="account.account.template" id="account_2744">
            <field name="name">Investitionszulage</field>
            <field name="code">2744</field>
            <field name="type" ref="type_4080"/>
            <field name="parent" ref="view_income_1323"/>
        </record>
        <record model="account.account.template" id="account_2747">
            <field name="name">Sonstige steuerfr. Betriebseinnahmen</field>
            <field name="code">2747</field>
            <field name="type" ref="type_4080"/>
            <field name="parent" ref="view_income_1323"/>
        </record>
        <record model="account.account.template" id="account_2746">
            <field name="name">Steuerfreie Erträge aus Auflösung SoPo</field>
            <field name="code">2746</field>
            <field name="type" ref="type_4080"/>
            <field name="parent" ref="view_income_1323"/>
        </record>
        <record model="account.account.template" id="account_4840">
            <field name="name">Apl. Abschreibungen auf Sachanlagen</field>
            <field name="code">4840</field>
            <field name="type" ref="type_4240"/>
            <field name="parent" ref="view_income_1240"/>
        </record>
        <record model="account.account.template" id="account_4841">
            <field name="name">Außergewöhnliche Abschreibung Gebäude</field>
            <field name="code">4841</field>
            <field name="type" ref="type_4240"/>
            <field name="parent" ref="view_income_1240"/>
        </record>
        <record model="account.account.template" id="account_4842">
            <field name="name">Außergewöhnliche Abschreibung auf Kfz</field>
            <field name="code">4842</field>
            <field name="type" ref="type_4240"/>
            <field name="parent" ref="view_income_1240"/>
        </record>
        <record model="account.account.template" id="account_4843">
            <field name="name">Außergewöhnliche Abschreibung so. WG</field>
            <field name="code">4843</field>
            <field name="type" ref="type_4240"/>
            <field name="parent" ref="view_income_1240"/>
        </record>
        <record model="account.account.template" id="account_4167">
            <field name="name">Pauschale Steuer für Versicherungen</field>
            <field name="code">4167</field>
            <field name="type" ref="type_4205"/>
            <field name="parent" ref="view_income_1100"/>
        </record>
        <record model="account.account.template" id="account_4100">
            <field name="name">Löhne und Gehälter</field>
            <field name="code">4100</field>
            <field name="type" ref="type_4180"/>
            <field name="parent" ref="view_income_1100"/>
        </record>
        <record model="account.account.template" id="account_8315">
            <field name="name">Erlöse EG-Lieferungen 19% USt</field>
            <field name="code">8315</field>
            <field name="type" ref="type_4020"/>
            <field name="parent" ref="view_income_1020"/>
        </record>
        <record model="account.account.template" id="account_0781">
            <field name="name">Partiarische Darlehen(bis 1 Jahr)</field>
            <field name="code">0781</field>
            <field name="type" ref="type_2539"/>
            <field name="parent" ref="view_balance_2539"/>
        </record>
        <record model="account.account.template" id="account_0780">
            <field name="name">Partiarische Darlehen</field>
            <field name="code">0780</field>
            <field name="type" ref="type_2539"/>
            <field name="parent" ref="view_balance_2539"/>
        </record>
        <record model="account.account.template" id="account_0787">
            <field name="name">Partiarische Darlehen(g. 5 Jahre)</field>
            <field name="code">0787</field>
            <field name="type" ref="type_2530"/>
            <field name="parent" ref="view_balance_2530"/>
        </record>
        <record model="account.account.template" id="account_0784">
            <field name="name">Partiarische Darlehen(1-5 Jahre)</field>
            <field name="code">0784</field>
            <field name="type" ref="type_2530"/>
            <field name="parent" ref="view_balance_2530"/>
        </record>
        <record model="account.account.template" id="account_4790">
            <field name="name">Aufwand für Gewährleistungen</field>
            <field name="code">4790</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1220"/>
        </record>
        <record model="account.account.template" id="account_1609">
            <field name="name">Gegenkto Aufteilung Verbindlichk. L+L</field>
            <field name="code">1609</field>
            <field name="type" ref="type_2495"/>
            <field name="parent" ref="view_balance_2495"/>
        </record>
        <record model="account.account.template" id="account_4150">
            <field name="name">Krankengeldzuschüsse</field>
            <field name="code">4150</field>
            <field name="type" ref="type_4180"/>
            <field name="parent" ref="view_income_1100"/>
        </record>
        <record model="account.account.template" id="account_0410">
            <field name="name">Geschäftsausstattung</field>
            <field name="code">0410</field>
            <field name="type" ref="type_1220"/>
            <field name="parent" ref="view_balance_1220"/>
        </record>
        <record model="account.account.template" id="account_3540">
            <field name="name">Wareneingang 10,7% Vorsteuer</field>
            <field name="code">3540</field>
            <field name="type" ref="type_4120"/>
            <field name="parent" ref="view_income_1060"/>
        </record>
        <record model="account.account.template" id="account_4925">
            <field name="name">Telefax und Internetkosten</field>
            <field name="code">4925</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1260"/>
        </record>
        <record model="account.account.template" id="account_4155">
            <field name="name">Zuschüsse Agenturen für Arbeit</field>
            <field name="code">4155</field>
            <field name="type" ref="type_4180"/>
            <field name="parent" ref="view_income_1100"/>
        </record>
        <record model="account.account.template" id="account_1601">
            <field name="name">Verbindl. aus Lieferungen u. Leistungen</field>
            <field name="code">1601</field>
            <field name="type" ref="type_2495"/>
            <field name="parent" ref="view_balance_2495"/>
        </record>
        <record model="account.account.template" id="account_1600">
            <field name="name">Verbindl. aus Lieferungen u. Leistungen</field>
            <field name="code">1600</field>
            <field name="reconcile" eval="True"/>
            <field name="party_required" eval="True"/>
            <field name="type" ref="type_2495"/>
            <field name="parent" ref="view_balance_2495"/>
        </record>
        <record model="account.account.template" id="account_8720">
            <field name="name">Erlösschmälerungen 19% USt</field>
            <field name="code">8720</field>
            <field name="type" ref="type_4020"/>
            <field name="parent" ref="view_income_1020"/>
        </record>
        <record model="account.account.template" id="account_1605">
            <field name="name">Verbindl. aus L+L allgem. Steuersatz</field>
            <field name="code">1605</field>
            <field name="type" ref="type_2495"/>
            <field name="parent" ref="view_balance_2495"/>
        </record>
        <record model="account.account.template" id="account_1607">
            <field name="name">Verbindl. aus L+L ohne Vorsteuerabzug</field>
            <field name="code">1607</field>
            <field name="type" ref="type_2495"/>
            <field name="parent" ref="view_balance_2495"/>
        </record>
        <record model="account.account.template" id="account_1606">
            <field name="name">Verbindl. aus L+L ermäßigt. Steuersatz</field>
            <field name="code">1606</field>
            <field name="type" ref="type_2495"/>
            <field name="parent" ref="view_balance_2495"/>
        </record>
        <record model="account.account.template" id="account_8950">
            <field name="name">Nicht steuerbare Umsätze</field>
            <field name="code">8950</field>
            <field name="type" ref="type_4020"/>
            <field name="parent" ref="view_income_1020"/>
        </record>
        <record model="account.account.template" id="account_8910">
            <field name="name">Entnahme Unternehmer (Waren) 19% USt</field>
            <field name="code">8910</field>
            <field name="type" ref="type_4020"/>
            <field name="parent" ref="view_income_1060"/>
        </record>
        <record model="account.account.template" id="account_8819">
            <field name="name">Erlöse Verkauf Finanzanl. z.T. n.abz.</field>
            <field name="code">8819</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1312"/>
        </record>
        <record model="account.account.template" id="account_1574">
            <field name="name">Abziehbare Vorsteuer aus EG-Erwerb 19%</field>
            <field name="code">1574</field>
            <field name="type" ref="type_1580"/>
            <field name="parent" ref="view_balance_1580"/>
        </record>
        <record model="account.account.template" id="account_8853">
            <field name="name">Erlöse Verkauf WG des UV § 4/3 EStG</field>
            <field name="code">8853</field>
            <field name="type" ref="type_4080"/>
            <field name="parent" ref="view_income_1323"/>
        </record>
        <record model="account.account.template" id="account_8852">
            <field name="name">Verkauf WG UV § 4/3 ustfrei, z.T. stfrei</field>
            <field name="code">8852</field>
            <field name="type" ref="type_4080"/>
            <field name="parent" ref="view_income_1323"/>
        </record>
        <record model="account.account.template" id="account_0550">
            <field name="name">Darlehen</field>
            <field name="code">0550</field>
            <field name="type" ref="type_1325"/>
            <field name="parent" ref="view_balance_1325"/>
        </record>
        <record model="account.account.template" id="account_4955">
            <field name="name">Buchführungskosten</field>
            <field name="code">4955</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1260"/>
        </record>
        <record model="account.account.template" id="account_3980">
            <field name="name">Bestand Waren</field>
            <field name="code">3980</field>
            <field name="type" ref="type_1470"/>
            <field name="parent" ref="view_balance_1470"/>
        </record>
        <record model="account.account.template" id="account_8337">
            <field name="name">Erlöse aus Leistungen nach § 13b UStG</field>
            <field name="code">8337</field>
            <field name="type" ref="type_4020"/>
            <field name="parent" ref="view_income_1020"/>
        </record>
        <record model="account.account.template" id="account_1788">
            <field name="name">Aufgeschobene Einfuhr-Umsatzsteuer</field>
            <field name="code">1788</field>
            <field name="type" ref="type_2535"/>
            <field name="parent" ref="view_balance_2535"/>
        </record>
        <record model="account.account.template" id="account_1789">
            <field name="name">Umsatzsteuer laufendes Jahr</field>
            <field name="code">1789</field>
            <field name="type" ref="type_2535"/>
            <field name="parent" ref="view_balance_2535"/>
        </record>
        <record model="account.account.template" id="account_1780">
            <field name="name">Umsatzsteuervorauszahlungen</field>
            <field name="code">1780</field>
            <field name="type" ref="type_2535"/>
            <field name="parent" ref="view_balance_2535"/>
        </record>
        <record model="account.account.template" id="account_1781">
            <field name="name">Umsatzsteuervorauszahlungen 1/11</field>
            <field name="code">1781</field>
            <field name="type" ref="type_2535"/>
            <field name="parent" ref="view_balance_2535"/>
        </record>
        <record model="account.account.template" id="account_1782">
            <field name="name">Nachsteuer</field>
            <field name="code">1782</field>
            <field name="type" ref="type_2535"/>
            <field name="parent" ref="view_balance_2535"/>
        </record>
        <record model="account.account.template" id="account_1783">
            <field name="name">Unrichtig oder unberechtigt ausgew. USt</field>
            <field name="code">1783</field>
            <field name="type" ref="type_2535"/>
            <field name="parent" ref="view_balance_2535"/>
        </record>
        <record model="account.account.template" id="account_1784">
            <field name="name">USt EG-Erwerb Neufahrzeuge ohne UStID</field>
            <field name="code">1784</field>
            <field name="type" ref="type_2535"/>
            <field name="parent" ref="view_balance_2535"/>
        </record>
        <record model="account.account.template" id="account_1785">
            <field name="name">Umsatzsteuer nach § 13b UStG</field>
            <field name="code">1785</field>
            <field name="type" ref="type_2535"/>
            <field name="parent" ref="view_balance_2535"/>
        </record>
        <record model="account.account.template" id="account_1786">
            <field name="name">Umsatzsteuer aus innergemeinschaftlichem Erwerb 16%</field>
            <field name="code">1786</field>
            <field name="type" ref="type_2535"/>
            <field name="parent" ref="view_balance_2535"/>
        </record>
        <record model="account.account.template" id="account_1787">
            <field name="name">Umsatzsteuer nach § 13b UStG 19%</field>
            <field name="code">1787</field>
            <field name="type" ref="type_2535"/>
            <field name="parent" ref="view_balance_2535"/>
        </record>
        <record model="account.account.template" id="account_7110">
            <field name="name">Fertige Erzeugnisse</field>
            <field name="code">7110</field>
            <field name="type" ref="type_1470"/>
            <field name="parent" ref="view_balance_1470"/>
        </record>
        <record model="account.account.template" id="account_4169">
            <field name="name">Aufwendungen für Unterstützung</field>
            <field name="code">4169</field>
            <field name="type" ref="type_4200"/>
            <field name="parent" ref="view_income_1100"/>
        </record>
        <record model="account.account.template" id="account_4288">
            <field name="name">Aufwendung. Arbeitszimmer, abz. Anteil</field>
            <field name="code">4288</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1120"/>
        </record>
        <record model="account.account.template" id="account_4290">
            <field name="name">Grundstücksaufwendungen, betrieblich</field>
            <field name="code">4290</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1120"/>
        </record>
        <record model="account.account.template" id="account_2323">
            <field name="name">Verlust Veräuß.Ant. KapGes z.T. n. abz.</field>
            <field name="code">2323</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1312"/>
        </record>
        <record model="account.account.template" id="account_1774">
            <field name="name">Umsatzsteuer aus EG-Erwerb 19%</field>
            <field name="code">1774</field>
            <field name="type" ref="type_2535"/>
            <field name="parent" ref="view_balance_2535"/>
        </record>
        <record model="account.account.template" id="account_1777">
            <field name="name">Umsatzsteuer EG-Lieferungen</field>
            <field name="code">1777</field>
            <field name="type" ref="type_2535"/>
            <field name="parent" ref="view_balance_2535"/>
        </record>
        <record model="account.account.template" id="account_2320">
            <field name="name">Verluste aus Anlagenabgang</field>
            <field name="code">2320</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1312"/>
        </record>
        <record model="account.account.template" id="account_2327">
            <field name="name">Abgang WG des UV § 4 Abs. 3 EStG</field>
            <field name="code">2327</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1312"/>
        </record>
        <record model="account.account.template" id="account_2326">
            <field name="name">Verluste aus Abgang UV z.T. n. abziehbar</field>
            <field name="code">2326</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1312"/>
        </record>
        <record model="account.account.template" id="account_2325">
            <field name="name">Verluste aus Abgang von Umlaufvermögen</field>
            <field name="code">2325</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1312"/>
        </record>
        <record model="account.account.template" id="account_1772">
            <field name="name">Umsatzsteuer aus EG-Erwerb</field>
            <field name="code">1772</field>
            <field name="type" ref="type_2535"/>
            <field name="parent" ref="view_balance_2535"/>
        </record>
        <record model="account.account.template" id="account_8930">
            <field name="name">Verwendung von Gegenständen 7% USt</field>
            <field name="code">8930</field>
            <field name="type" ref="type_4080"/>
            <field name="parent" ref="view_income_1090"/>
        </record>
        <record model="account.account.template" id="account_7050">
            <field name="name">Unfertige Erzeugnisse</field>
            <field name="code">7050</field>
            <field name="type" ref="type_1460"/>
            <field name="parent" ref="view_balance_1460"/>
        </record>
        <record model="account.account.template" id="account_2328">
            <field name="name">Abgang WG des UV § 4/3 z.T. nicht abz</field>
            <field name="code">2328</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1312"/>
        </record>
        <record model="account.account.template" id="account_1779">
            <field name="name">USt aus EG-Erwerb ohne Vorsteuerabzug</field>
            <field name="code">1779</field>
            <field name="type" ref="type_2535"/>
            <field name="parent" ref="view_balance_2535"/>
        </record>
        <record model="account.account.template" id="account_1778">
            <field name="name">Umsatzsteuer EG-Lieferungen 19%</field>
            <field name="code">1778</field>
            <field name="type" ref="type_2535"/>
            <field name="parent" ref="view_balance_2535"/>
        </record>
        <record model="account.account.template" id="account_4140">
            <field name="name">Freiwillige soziale Aufwendung. LSt-frei</field>
            <field name="code">4140</field>
            <field name="type" ref="type_4200"/>
            <field name="parent" ref="view_income_1100"/>
        </record>
        <record model="account.account.template" id="account_8924">
            <field name="name">Verwendung von Gegenst.(Kfz) ohne USt</field>
            <field name="code">8924</field>
            <field name="type" ref="type_4080"/>
            <field name="parent" ref="view_income_1090"/>
        </record>
        <record model="account.account.template" id="account_8746">
            <field name="name">Gewährte Skonti EG-Lieferung 7% USt</field>
            <field name="code">8746</field>
            <field name="type" ref="type_4020"/>
            <field name="parent" ref="view_income_1020"/>
        </record>
        <record model="account.account.template" id="account_8931">
            <field name="name">Verwendung von Gegenständen 7% USt</field>
            <field name="code">8931</field>
            <field name="type" ref="type_4080"/>
            <field name="parent" ref="view_income_1090"/>
        </record>
        <record model="account.account.template" id="account_0300">
            <field name="name">Betriebs- und Geschäftsausstattung</field>
            <field name="code">0300</field>
            <field name="type" ref="type_1220"/>
            <field name="parent" ref="view_balance_1220"/>
        </record>
        <record model="account.account.template" id="account_3760">
            <field name="name">Erhaltene Boni 19% Vorsteuer</field>
            <field name="code">3760</field>
            <field name="type" ref="type_4120"/>
            <field name="parent" ref="view_income_1060"/>
        </record>
        <record model="account.account.template" id="account_4138">
            <field name="name">Beiträge zur Berufsgenossenschaft</field>
            <field name="code">4138</field>
            <field name="type" ref="type_4200"/>
            <field name="parent" ref="view_income_1100"/>
        </record>
        <record model="account.account.template" id="account_3764">
            <field name="name">Erhaltene Boni 16% Vorsteuer</field>
            <field name="code">3764</field>
            <field name="type" ref="type_4120"/>
            <field name="parent" ref="view_income_1060"/>
        </record>
        <record model="account.account.template" id="account_0120">
            <field name="name">Geschäfts-,Fabrik-u.and. Bauten im Bau</field>
            <field name="code">0120</field>
            <field name="type" ref="type_1230"/>
            <field name="parent" ref="view_balance_1230"/>
        </record>
        <record model="account.account.template" id="account_0040">
            <field name="name">Verschmelzungsmehrwert</field>
            <field name="code">0040</field>
            <field name="type" ref="type_1130"/>
            <field name="parent" ref="view_balance_1130"/>
        </record>
        <record model="account.account.template" id="account_3769">
            <field name="name">Erhaltene Boni</field>
            <field name="code">3769</field>
            <field name="type" ref="type_4120"/>
            <field name="parent" ref="view_income_1060"/>
        </record>
        <record model="account.account.template" id="account_8829">
            <field name="name">Erlöse Sachanlageverkäufe</field>
            <field name="code">8829</field>
            <field name="type" ref="type_4080"/>
            <field name="parent" ref="view_income_1323"/>
        </record>
        <record model="account.account.template" id="account_0129">
            <field name="name">Anzahlg. auf Bauten eigen. Grundstücken</field>
            <field name="code">0129</field>
            <field name="type" ref="type_1230"/>
            <field name="parent" ref="view_balance_1230"/>
        </record>
        <record model="account.account.template" id="account_8630">
            <field name="name">Sonst. Erlöse betr. und regelmäßig 7%</field>
            <field name="code">8630</field>
            <field name="type" ref="type_4080"/>
            <field name="parent" ref="view_income_1090"/>
        </record>
        <record model="account.account.template" id="account_3135">
            <field name="name">Leistungen ausl. UN ohne Vorst., 7% USt</field>
            <field name="code">3135</field>
            <field name="type" ref="type_4140"/>
            <field name="parent" ref="view_income_1060"/>
        </record>
        <record model="account.account.template" id="account_4560">
            <field name="name">Mautgebühren</field>
            <field name="code">4560</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1180"/>
        </record>
        <record model="account.account.template" id="account_3130">
            <field name="name">Bauleistungen § 13b ohne Vorst., 7% USt</field>
            <field name="code">3130</field>
            <field name="type" ref="type_4140"/>
            <field name="parent" ref="view_income_1060"/>
        </record>
        <record model="account.account.template" id="account_1561">
            <field name="name">Aufzuteilende Vorsteuer 7%</field>
            <field name="code">1561</field>
            <field name="type" ref="type_1580"/>
            <field name="parent" ref="view_balance_1580"/>
        </record>
        <record model="account.account.template" id="account_8801">
            <field name="name">Erlöse Sachanlageverkäufe 19% USt</field>
            <field name="code">8801</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1312"/>
        </record>
        <record model="account.account.template" id="account_1290">
            <field name="name">Finanzmittelanlagen kurzfr. Disposition</field>
            <field name="code">1290</field>
            <field name="type" ref="type_1660"/>
            <field name="parent" ref="view_balance_1660"/>
        </record>
        <record model="account.account.template" id="account_0535">
            <field name="name">Festverzinsliche Wertpapiere</field>
            <field name="code">0535</field>
            <field name="type" ref="type_1320"/>
            <field name="parent" ref="view_balance_1320"/>
        </record>
        <record model="account.account.template" id="account_1551">
            <field name="name">Darlehen bis 1 Jahr</field>
            <field name="code">1551</field>
            <field name="type" ref="type_1580"/>
            <field name="parent" ref="view_balance_1580"/>
        </record>
        <record model="account.account.template" id="account_1550">
            <field name="name">Darlehen</field>
            <field name="code">1550</field>
            <field name="type" ref="type_1580"/>
            <field name="parent" ref="view_balance_1580"/>
        </record>
        <record model="account.account.template" id="account_1555">
            <field name="name">Darlehen g. 1 Jahr</field>
            <field name="code">1555</field>
            <field name="type" ref="type_1585"/>
            <field name="parent" ref="view_balance_1585"/>
        </record>
        <record model="account.account.template" id="account_8932">
            <field name="name">Unentgeltl. Erbringung Leist. 7% USt</field>
            <field name="code">8932</field>
            <field name="type" ref="type_4080"/>
            <field name="parent" ref="view_income_1090"/>
        </record>
        <record model="account.account.template" id="account_1557">
            <field name="name">Zurückzuzahlende Vorsteuer, bewegl.WG</field>
            <field name="code">1557</field>
            <field name="type" ref="type_1580"/>
            <field name="parent" ref="view_balance_1580"/>
        </record>
        <record model="account.account.template" id="account_1556">
            <field name="name">Nachträgl. abz. Vorsteuer, bewegl. WG</field>
            <field name="code">1556</field>
            <field name="type" ref="type_1580"/>
            <field name="parent" ref="view_balance_1580"/>
        </record>
        <record model="account.account.template" id="account_1559">
            <field name="name">Zurückzuzahl. Vorsteuer, unbewegl. WG</field>
            <field name="code">1559</field>
            <field name="type" ref="type_1580"/>
            <field name="parent" ref="view_balance_1580"/>
        </record>
        <record model="account.account.template" id="account_2490">
            <field name="name">Aufwendungen aus Verlustübernahme</field>
            <field name="code">2490</field>
            <field name="type" ref="type_4460"/>
            <field name="parent" ref="view_income_1312"/>
        </record>
        <record model="account.account.template" id="account_2493">
            <field name="name">Abgef. Gewinne stille Gesellschafter §8</field>
            <field name="code">2493</field>
            <field name="type" ref="type_4645"/>
            <field name="parent" ref="view_income_1312"/>
        </record>
        <record model="account.account.template" id="account_2492">
            <field name="name">Abgef. Gewinne / Gewinngemeinschaft</field>
            <field name="code">2492</field>
            <field name="type" ref="type_4645"/>
            <field name="parent" ref="view_income_1312"/>
        </record>
        <record model="account.account.template" id="account_2494">
            <field name="name">Abgef. Gewinne / Gewinn-/Teilgewinnabf.</field>
            <field name="code">2494</field>
            <field name="type" ref="type_4645"/>
            <field name="parent" ref="view_income_1312"/>
        </record>
        <record model="account.account.template" id="account_2990">
            <field name="name">Aufw./Erträge aus Umrechnungsdifferenz</field>
            <field name="code">2990</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1323"/>
        </record>
        <record model="account.account.template" id="account_0600">
            <field name="name">Anleihen, nicht konvertibel</field>
            <field name="code">0600</field>
            <field name="type" ref="type_2467"/>
            <field name="parent" ref="view_balance_2467"/>
        </record>
        <record model="account.account.template" id="account_0601">
            <field name="name">Anleihen, nicht konvertibel (b. 1 Jahr)</field>
            <field name="code">0601</field>
            <field name="type" ref="type_2467"/>
            <field name="parent" ref="view_balance_2467"/>
        </record>
        <record model="account.account.template" id="account_2501">
            <field name="name">Ao. Erträge finanzwirksam</field>
            <field name="code">2501</field>
            <field name="type" ref="type_4540"/>
            <field name="parent" ref="view_income_1323"/>
        </record>
        <record model="account.account.template" id="account_2390">
            <field name="name">Zuwendg. an Stiftg. wiss./mildt./kultur.</field>
            <field name="code">2390</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1312"/>
        </record>
        <record model="account.account.template" id="account_0605">
            <field name="name">Anleihen, nicht konvertibel (1-5 Jahre)</field>
            <field name="code">0605</field>
            <field name="type" ref="type_2460"/>
            <field name="parent" ref="view_balance_2460"/>
        </record>
        <record model="account.account.template" id="account_1410">
            <field name="name">Forderungen aus Lieferungen u.Leistung</field>
            <field name="code">1410</field>
            <field name="type" ref="type_1530"/>
            <field name="parent" ref="view_balance_1530"/>
        </record>
        <record model="account.account.template" id="account_2255">
            <field name="name">Erträge Zuführg/Auflösg latente Steuern</field>
            <field name="code">2255</field>
            <field name="type" ref="type_4600"/>
            <field name="parent" ref="view_income_1355"/>
        </record>
        <record model="account.account.template" id="account_1295">
            <field name="name">Verbindlichkeiten gg. Kreditinstituten</field>
            <field name="code">1295</field>
            <field name="type" ref="type_1660"/>
            <field name="parent" ref="view_balance_1660"/>
        </record>
        <record model="account.account.template" id="account_4640">
            <field name="name">Repräsentationskosten</field>
            <field name="code">4640</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1200"/>
        </record>
        <record model="account.account.template" id="account_2250">
            <field name="name">Aufw. Zuführg/Auflösung latente Steuern</field>
            <field name="code">2250</field>
            <field name="type" ref="type_4600"/>
            <field name="parent" ref="view_income_1355"/>
        </record>
        <record model="account.account.template" id="account_1322">
            <field name="name">Besitzwechsel gg.UN m.Beteiligg.verh.g1J</field>
            <field name="code">1322</field>
            <field name="type" ref="type_1555"/>
            <field name="parent" ref="view_balance_1555"/>
        </record>
        <record model="account.account.template" id="account_1320">
            <field name="name">Besitzwechsel gg.UN m. Beteiligungsverh.</field>
            <field name="code">1320</field>
            <field name="type" ref="type_1550"/>
            <field name="parent" ref="view_balance_1550"/>
        </record>
        <record model="account.account.template" id="account_1321">
            <field name="name">Besitzwechsel gg.UN m.Beteiligg.verh.b1J</field>
            <field name="code">1321</field>
            <field name="type" ref="type_1550"/>
            <field name="parent" ref="view_balance_1550"/>
        </record>
        <record model="account.account.template" id="account_1327">
            <field name="name">Finanzwechsel</field>
            <field name="code">1327</field>
            <field name="type" ref="type_1640"/>
            <field name="parent" ref="view_balance_1640"/>
        </record>
        <record model="account.account.template" id="account_1325">
            <field name="name">Besitzwechsel gg.UN m.Beteiligg.verh.bbf</field>
            <field name="code">1325</field>
            <field name="type" ref="type_1550"/>
            <field name="parent" ref="view_balance_1550"/>
        </record>
        <record model="account.account.template" id="account_1329">
            <field name="name">Wertpap. mit geringen Wertschwankungen</field>
            <field name="code">1329</field>
            <field name="type" ref="type_1640"/>
            <field name="parent" ref="view_balance_1640"/>
        </record>
        <record model="account.account.template" id="account_4852">
            <field name="name">Sonder-AfA Kfz § 7g/1,2 a.F., §7g/5 n.F.</field>
            <field name="code">4852</field>
            <field name="type" ref="type_4240"/>
            <field name="parent" ref="view_income_1240"/>
        </record>
        <record model="account.account.template" id="account_8519">
            <field name="name">Provisionsumsätze 19% USt</field>
            <field name="code">8519</field>
            <field name="type" ref="type_4020"/>
            <field name="parent" ref="view_income_1020"/>
        </record>
        <record model="account.account.template" id="account_4670">
            <field name="name">Reisekosten Unternehmer</field>
            <field name="code">4670</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1200"/>
        </record>
        <record model="account.account.template" id="account_0870">
            <field name="name">Festkapital (EK)</field>
            <field name="code">0870</field>
            <field name="type" ref="type_2030"/>
            <field name="parent" ref="view_balance_2030"/>
        </record>
        <record model="account.account.template" id="account_8135">
            <field name="name">Steuerfr. EG-Lief.v.Neufahrzg.ohne UStID</field>
            <field name="code">8135</field>
            <field name="type" ref="type_4020"/>
            <field name="parent" ref="view_income_1020"/>
        </record>
        <record model="account.account.template" id="account_4200">
            <field name="name">Raumkosten</field>
            <field name="code">4200</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1120"/>
        </record>
        <record model="account.account.template" id="account_0920">
            <field name="name">Gesellschafter-Darlehen (FK)</field>
            <field name="code">0920</field>
            <field name="type" ref="type_2030"/>
            <field name="parent" ref="view_balance_2030"/>
        </record>
        <record model="account.account.template" id="account_8130">
            <field name="name">Innergemeinschaftl. Dreiecksgeschäft</field>
            <field name="code">8130</field>
            <field name="type" ref="type_4020"/>
            <field name="parent" ref="view_income_1020"/>
        </record>
        <record model="account.account.template" id="account_4800">
            <field name="name">Reparatur/Instandh. Anlagen u. Maschinen</field>
            <field name="code">4800</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1250"/>
        </record>
        <record model="account.account.template" id="account_1568">
            <field name="name">Abziehbare Vorsteuer 5%</field>
            <field name="code">1568</field>
            <field name="type" ref="type_1580"/>
            <field name="parent" ref="view_balance_1580"/>
        </record>
        <record model="account.account.template" id="account_4636">
            <field name="name">Zuwendungen an Dritte nicht abzugsf</field>
            <field name="code">4636</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1200"/>
        </record>
        <record model="account.account.template" id="account_4805">
            <field name="name">Reparatur/Instandh. Betriebs- u. Gesch.</field>
            <field name="code">4805</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1250"/>
        </record>
        <record model="account.account.template" id="account_4806">
            <field name="name">Wartungskosten für Hard- und Software</field>
            <field name="code">4806</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1250"/>
        </record>
        <record model="account.account.template" id="account_4876">
            <field name="name">Abschreibungen Wertpap. UV z.T. n.abz.</field>
            <field name="code">4876</field>
            <field name="type" ref="type_4420"/>
            <field name="parent" ref="view_income_1240"/>
        </record>
        <record model="account.account.template" id="account_1850">
            <field name="name">Außergewöhnliche Belastungen</field>
            <field name="code">1850</field>
            <field name="type" ref="type_2060"/>
            <field name="parent" ref="view_balance_2060"/>
        </record>
        <record model="account.account.template" id="account_4809">
            <field name="name">Sonst. Reparaturen und Instandhaltungen</field>
            <field name="code">4809</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1250"/>
        </record>
        <record model="account.account.template" id="account_4949">
            <field name="name">Haftungsvergütung an Mitunternehmer</field>
            <field name="code">4949</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1260"/>
        </record>
        <record model="account.account.template" id="account_1525">
            <field name="name">Kautionen</field>
            <field name="code">1525</field>
            <field name="type" ref="type_1580"/>
            <field name="parent" ref="view_balance_1580"/>
        </record>
        <record model="account.account.template" id="account_1526">
            <field name="name">Kautionen (bis 1 J)</field>
            <field name="code">1526</field>
            <field name="type" ref="type_1580"/>
            <field name="parent" ref="view_balance_1580"/>
        </record>
        <record model="account.account.template" id="account_1527">
            <field name="name">Kautionen (g. 1 J)</field>
            <field name="code">1527</field>
            <field name="type" ref="type_1585"/>
            <field name="parent" ref="view_balance_1585"/>
        </record>
        <record model="account.account.template" id="account_2176">
            <field name="name">Nicht abziehbare Vorsteuer 19%</field>
            <field name="code">2176</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1312"/>
        </record>
        <record model="account.account.template" id="account_1521">
            <field name="name">Agenturwarenabrechnung</field>
            <field name="code">1521</field>
            <field name="type" ref="type_1580"/>
            <field name="parent" ref="view_balance_1580"/>
        </record>
        <record model="account.account.template" id="account_1250">
            <field name="name">Bank 5</field>
            <field name="code">1250</field>
            <field name="type" ref="type_1660"/>
            <field name="parent" ref="view_balance_1660"/>
        </record>
        <record model="account.account.template" id="account_4965">
            <field name="name">Mietleasing bewegliche Wirtschaftsgüter</field>
            <field name="code">4965</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1260"/>
        </record>
        <record model="account.account.template" id="account_0761">
            <field name="name">Darlehen typ. stiller Gesellsch.(b.1J)</field>
            <field name="code">0761</field>
            <field name="type" ref="type_2539"/>
            <field name="parent" ref="view_balance_2539"/>
        </record>
        <record model="account.account.template" id="account_1528">
            <field name="name">Nachträgl. abz. Vorsteuer § 15a Abs. 2</field>
            <field name="code">1528</field>
            <field name="type" ref="type_1580"/>
            <field name="parent" ref="view_balance_1580"/>
        </record>
        <record model="account.account.template" id="account_1529">
            <field name="name">Zurückzuzahlende Vorsteuer §15a Abs.2</field>
            <field name="code">1529</field>
            <field name="type" ref="type_1580"/>
            <field name="parent" ref="view_balance_1580"/>
        </record>
        <record model="account.account.template" id="account_4961">
            <field name="name">Pacht (bewegliche Wirtschaftsgüter)</field>
            <field name="code">4961</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1260"/>
        </record>
        <record model="account.account.template" id="account_1390">
            <field name="name">Verrechnung Ist-Versteuerung</field>
            <field name="code">1390</field>
            <field name="type" ref="type_1580"/>
            <field name="parent" ref="view_balance_1580"/>
        </record>
        <record model="account.account.template" id="account_2600">
            <field name="name">Erträge aus Beteiligungen</field>
            <field name="code">2600</field>
            <field name="type" ref="type_4300"/>
            <field name="parent" ref="view_income_1322"/>
        </record>
        <record model="account.account.template" id="account_8705">
            <field name="name">Erlösschmälerungen steuerfrei §4 Nr. 1a</field>
            <field name="code">8705</field>
            <field name="type" ref="type_4020"/>
            <field name="parent" ref="view_income_1020"/>
        </record>
        <record model="account.account.template" id="account_2375">
            <field name="name">Grundsteuer</field>
            <field name="code">2375</field>
            <field name="type" ref="type_4620"/>
            <field name="parent" ref="view_income_1140"/>
        </record>
        <record model="account.account.template" id="account_1930">
            <field name="name">Sonderausgaben unbeschränkt abzugsf. TH</field>
            <field name="code">1930</field>
            <field name="type" ref="type_2060"/>
            <field name="parent" ref="view_balance_2060"/>
        </record>
        <record model="account.account.template" id="account_0900">
            <field name="name">Kommandit-Kapital (EK)</field>
            <field name="code">0900</field>
            <field name="type" ref="type_2030"/>
            <field name="parent" ref="view_balance_2030"/>
        </record>
        <record model="account.account.template" id="account_4110">
            <field name="name">Löhne</field>
            <field name="code">4110</field>
            <field name="type" ref="type_4180"/>
            <field name="parent" ref="view_income_1100"/>
        </record>
        <record model="account.account.template" id="account_8945">
            <field name="name">Unentgeltl. Zuwend. von Waren 7% USt</field>
            <field name="code">8945</field>
            <field name="type" ref="type_4020"/>
            <field name="parent" ref="view_income_1060"/>
        </record>
        <record model="account.account.template" id="account_4873">
            <field name="name">Abschreibungen Finanzanl. z.T. n.abz.</field>
            <field name="code">4873</field>
            <field name="type" ref="type_4420"/>
            <field name="parent" ref="view_income_1240"/>
        </record>
        <record model="account.account.template" id="account_2205">
            <field name="name">Körperschaftsteuererstattung VJ § 37</field>
            <field name="code">2205</field>
            <field name="type" ref="type_4600"/>
            <field name="parent" ref="view_income_1355"/>
        </record>
        <record model="account.account.template" id="account_4890">
            <field name="name">Vorwegnahme künftiger UV-Wertschwankg.</field>
            <field name="code">4890</field>
            <field name="type" ref="type_4260"/>
            <field name="parent" ref="view_income_1240"/>
        </record>
        <record model="account.account.template" id="account_7080">
            <field name="name">Unfertige Leistungen</field>
            <field name="code">7080</field>
            <field name="type" ref="type_1460"/>
            <field name="parent" ref="view_balance_1460"/>
        </record>
        <record model="account.account.template" id="account_7090">
            <field name="name">In Ausführung befindl. Bauaufträge</field>
            <field name="code">7090</field>
            <field name="type" ref="type_1465"/>
            <field name="parent" ref="view_balance_1465"/>
        </record>
        <record model="account.account.template" id="account_0518">
            <field name="name">Andere Beteiligungen an Personenges.</field>
            <field name="code">0518</field>
            <field name="type" ref="type_1300"/>
            <field name="parent" ref="view_balance_1300"/>
        </record>
        <record model="account.account.template" id="account_0519">
            <field name="name">Beteiligung GmbH&amp;Co.an Komplementär GmbH</field>
            <field name="code">0519</field>
            <field name="type" ref="type_1300"/>
            <field name="parent" ref="view_balance_1300"/>
        </record>
        <record model="account.account.template" id="account_0516">
            <field name="name">Atypische stille Beteiligungen</field>
            <field name="code">0516</field>
            <field name="type" ref="type_1300"/>
            <field name="parent" ref="view_balance_1300"/>
        </record>
        <record model="account.account.template" id="account_0517">
            <field name="name">Andere Beteiligungen an Kapitalges.</field>
            <field name="code">0517</field>
            <field name="type" ref="type_1300"/>
            <field name="parent" ref="view_balance_1300"/>
        </record>
        <record model="account.account.template" id="account_3505">
            <field name="name">Wareneingang 5,5% Vorsteuer</field>
            <field name="code">3505</field>
            <field name="type" ref="type_4120"/>
            <field name="parent" ref="view_income_1060"/>
        </record>
        <record model="account.account.template" id="account_0510">
            <field name="name">Beteiligungen</field>
            <field name="code">0510</field>
            <field name="type" ref="type_1300"/>
            <field name="parent" ref="view_balance_1300"/>
        </record>
        <record model="account.account.template" id="account_1582">
            <field name="name">Vorsteuer aus Investitionen § 4/3 EStG</field>
            <field name="code">1582</field>
            <field name="type" ref="type_1580"/>
            <field name="parent" ref="view_balance_1580"/>
        </record>
        <record model="account.account.template" id="account_1583">
            <field name="name">Gegenkto. Vorsteuer Durchschnittssätze</field>
            <field name="code">1583</field>
            <field name="type" ref="type_1580"/>
            <field name="parent" ref="view_balance_1580"/>
        </record>
        <record model="account.account.template" id="account_2679">
            <field name="name">Diskonterträge verbundene Unternehmen</field>
            <field name="code">2679</field>
            <field name="type" ref="type_4345"/>
            <field name="parent" ref="view_income_1322"/>
        </record>
        <record model="account.account.template" id="account_0999">
            <field name="name">Einzelwertberichtigung Forderung(g.1J)</field>
            <field name="code">0999</field>
            <field name="type" ref="type_1535"/>
            <field name="parent" ref="view_balance_1535"/>
        </record>
        <record model="account.account.template" id="account_4998">
            <field name="name">Vertriebskosten</field>
            <field name="code">4998</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1260"/>
        </record>
        <record model="account.account.template" id="account_8918">
            <field name="name">Verwendung von Gegenst.(Tel) ohne USt</field>
            <field name="code">8918</field>
            <field name="type" ref="type_4080"/>
            <field name="parent" ref="view_income_1090"/>
        </record>
        <record model="account.account.template" id="account_4663">
            <field name="name">Reisekosten Arbeitnehmer, Fahrtkosten</field>
            <field name="code">4663</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1200"/>
        </record>
        <record model="account.account.template" id="account_8614">
            <field name="name">Verrechn. sonstige Sachbezüge ohne USt</field>
            <field name="code">8614</field>
            <field name="type" ref="type_4080"/>
            <field name="parent" ref="view_income_1090"/>
        </record>
        <record model="account.account.template" id="account_1739">
            <field name="name">Verbindl. Steuern und Abgaben (g. 5 J)</field>
            <field name="code">1739</field>
            <field name="type" ref="type_2535"/>
            <field name="parent" ref="view_balance_2535"/>
        </record>
        <record model="account.account.template" id="account_1738">
            <field name="name">Verbindl. Steuern und Abgaben (1-5 J)</field>
            <field name="code">1738</field>
            <field name="type" ref="type_2535"/>
            <field name="parent" ref="view_balance_2535"/>
        </record>
        <record model="account.account.template" id="account_1635">
            <field name="name">Verbindl.aus L+L gg.verbundenen UN 1-5 J</field>
            <field name="code">1635</field>
            <field name="type" ref="type_2510"/>
            <field name="parent" ref="view_balance_2510"/>
        </record>
        <record model="account.account.template" id="account_1980">
            <field name="name">Unentgeltliche Wertabgaben TH</field>
            <field name="code">1980</field>
            <field name="type" ref="type_2060"/>
            <field name="parent" ref="view_balance_2060"/>
        </record>
        <record model="account.account.template" id="account_4999">
            <field name="name">Gegenkonto zu 4996 bis 4998</field>
            <field name="code">4999</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1260"/>
        </record>
        <record model="account.account.template" id="account_1638">
            <field name="name">Verbindl.aus L+L gg.verbundenen UN g.5 J</field>
            <field name="code">1638</field>
            <field name="type" ref="type_2510"/>
            <field name="parent" ref="view_balance_2510"/>
        </record>
        <record model="account.account.template" id="account_1730">
            <field name="name">Kreditkartenabrechnung</field>
            <field name="code">1730</field>
            <field name="type" ref="type_2539"/>
            <field name="parent" ref="view_balance_2539"/>
        </record>
        <record model="account.account.template" id="account_1733">
            <field name="name">Erhaltene Kautionen (bis 1 Jahr)</field>
            <field name="code">1733</field>
            <field name="type" ref="type_2539"/>
            <field name="parent" ref="view_balance_2539"/>
        </record>
        <record model="account.account.template" id="account_1732">
            <field name="name">Erhaltene Kautionen</field>
            <field name="code">1732</field>
            <field name="type" ref="type_2539"/>
            <field name="parent" ref="view_balance_2539"/>
        </record>
        <record model="account.account.template" id="account_1735">
            <field name="name">Erhaltene Kautionen (größer 5 Jahre)</field>
            <field name="code">1735</field>
            <field name="type" ref="type_2530"/>
            <field name="parent" ref="view_balance_2530"/>
        </record>
        <record model="account.account.template" id="account_1734">
            <field name="name">Erhaltene Kautionen (1-5 Jahre)</field>
            <field name="code">1734</field>
            <field name="type" ref="type_2530"/>
            <field name="parent" ref="view_balance_2530"/>
        </record>
        <record model="account.account.template" id="account_1737">
            <field name="name">Verbindl. Steuern und Abgaben (b. 1 J)</field>
            <field name="code">1737</field>
            <field name="type" ref="type_2535"/>
            <field name="parent" ref="view_balance_2535"/>
        </record>
        <record model="account.account.template" id="account_1736">
            <field name="name">Verbindl. Steuern und Abgaben</field>
            <field name="code">1736</field>
            <field name="type" ref="type_2535"/>
            <field name="parent" ref="view_balance_2535"/>
        </record>
        <record model="account.account.template" id="account_0580">
            <field name="name">Ausleihungen an Gesellschafter</field>
            <field name="code">0580</field>
            <field name="type" ref="type_1325"/>
            <field name="parent" ref="view_balance_1325"/>
        </record>
        <record model="account.account.template" id="account_8820">
            <field name="name">Erlöse Sachanlageverkäufe 19% USt</field>
            <field name="code">8820</field>
            <field name="type" ref="type_4080"/>
            <field name="parent" ref="view_income_1323"/>
        </record>
        <record model="account.account.template" id="account_8827">
            <field name="name">Erlöse Sachanlageverkäufe § 4 Nr. 1a</field>
            <field name="code">8827</field>
            <field name="type" ref="type_4080"/>
            <field name="parent" ref="view_income_1323"/>
        </record>
        <record model="account.account.template" id="account_0460">
            <field name="name">Gerüst- und Schalungsmaterial</field>
            <field name="code">0460</field>
            <field name="type" ref="type_1220"/>
            <field name="parent" ref="view_balance_1220"/>
        </record>
        <record model="account.account.template" id="account_1195">
            <field name="name">Bundesbankguthaben</field>
            <field name="code">1195</field>
            <field name="type" ref="type_1660"/>
            <field name="parent" ref="view_balance_1660"/>
        </record>
        <record model="account.account.template" id="account_1446">
            <field name="name">Forderungen aus L+L ermäßigt. Steuersatz</field>
            <field name="code">1446</field>
            <field name="type" ref="type_1530"/>
            <field name="parent" ref="view_balance_1530"/>
        </record>
        <record model="account.account.template" id="account_0240">
            <field name="name">Maschinelle Anlagen</field>
            <field name="code">0240</field>
            <field name="type" ref="type_1210"/>
            <field name="parent" ref="view_balance_1210"/>
        </record>
        <record model="account.account.template" id="account_3600">
            <field name="name">Nicht abziehbare Vorsteuer</field>
            <field name="code">3600</field>
            <field name="type" ref="type_4120"/>
            <field name="parent" ref="view_income_1060"/>
        </record>
        <record model="account.account.template" id="account_8770">
            <field name="name">Gewährte Rabatte</field>
            <field name="code">8770</field>
            <field name="type" ref="type_4020"/>
            <field name="parent" ref="view_income_1020"/>
        </record>
        <record model="account.account.template" id="account_0160">
            <field name="name">Bauten auf fremden Grundstücken</field>
            <field name="code">0160</field>
            <field name="type" ref="type_1200"/>
            <field name="parent" ref="view_balance_1200"/>
        </record>
        <record model="account.account.template" id="account_0165">
            <field name="name">Geschäftsbauten</field>
            <field name="code">0165</field>
            <field name="type" ref="type_1200"/>
            <field name="parent" ref="view_balance_1200"/>
        </record>
        <record model="account.account.template" id="account_1595">
            <field name="name">Forderungen gg. verbundene UN(b. 1 J)</field>
            <field name="code">1595</field>
            <field name="type" ref="type_1540"/>
            <field name="parent" ref="view_balance_1540"/>
        </record>
        <record model="account.account.template" id="account_1594">
            <field name="name">Forderungen gegen verbund.Unternehmen</field>
            <field name="code">1594</field>
            <field name="type" ref="type_1540"/>
            <field name="parent" ref="view_balance_1540"/>
        </record>
        <record model="account.account.template" id="account_1597">
            <field name="name">Forderungen gg. UN m. Beteiligungsverh.</field>
            <field name="code">1597</field>
            <field name="type" ref="type_1550"/>
            <field name="parent" ref="view_balance_1550"/>
        </record>
        <record model="account.account.template" id="account_1596">
            <field name="name">Forderungen gg. verbundene UN(g. 1 J)</field>
            <field name="code">1596</field>
            <field name="type" ref="type_1545"/>
            <field name="parent" ref="view_balance_1545"/>
        </record>
        <record model="account.account.template" id="account_1590">
            <field name="name">Durchlaufende Posten</field>
            <field name="code">1590</field>
            <field name="type" ref="type_1580"/>
            <field name="parent" ref="view_balance_1580"/>
        </record>
        <record model="account.account.template" id="account_1593">
            <field name="name">Verrechnung erhaltene Anzahlungen</field>
            <field name="code">1593</field>
            <field name="type" ref="type_2539"/>
            <field name="parent" ref="view_balance_2539"/>
        </record>
        <record model="account.account.template" id="account_1592">
            <field name="name">Fremdgeld</field>
            <field name="code">1592</field>
            <field name="type" ref="type_1580"/>
            <field name="parent" ref="view_balance_1580"/>
        </record>
        <record model="account.account.template" id="account_1599">
            <field name="name">Forderg. gg. UN mit Beteiligg.verh. g.1J</field>
            <field name="code">1599</field>
            <field name="type" ref="type_1555"/>
            <field name="parent" ref="view_balance_1555"/>
        </record>
        <record model="account.account.template" id="account_1598">
            <field name="name">Forderg. gg. UN mit Beteiligg.verh. b.1J</field>
            <field name="code">1598</field>
            <field name="type" ref="type_1550"/>
            <field name="parent" ref="view_balance_1550"/>
        </record>
        <record model="account.account.template" id="account_4600">
            <field name="name">Werbekosten</field>
            <field name="code">4600</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1200"/>
        </record>
        <record model="account.account.template" id="account_2213">
            <field name="name">Kapitalertragsteuer 25%</field>
            <field name="code">2213</field>
            <field name="type" ref="type_4600"/>
            <field name="parent" ref="view_income_1355"/>
        </record>
        <record model="account.account.template" id="account_2212">
            <field name="name">Kapitalertragsteuer 20%</field>
            <field name="code">2212</field>
            <field name="type" ref="type_4600"/>
            <field name="parent" ref="view_income_1355"/>
        </record>
        <record model="account.account.template" id="account_2210">
            <field name="name">Solidaritätszuschl.-Erstattung Vorjahre</field>
            <field name="code">2210</field>
            <field name="type" ref="type_4600"/>
            <field name="parent" ref="view_income_1355"/>
        </record>
        <record model="account.account.template" id="account_4865">
            <field name="name">Apl. Abschreibungen auf aktivierte GWG</field>
            <field name="code">4865</field>
            <field name="type" ref="type_4240"/>
            <field name="parent" ref="view_income_1240"/>
        </record>
        <record model="account.account.template" id="account_2216">
            <field name="name">SolZ auf Kapitalertragsteuer 25%</field>
            <field name="code">2216</field>
            <field name="type" ref="type_4600"/>
            <field name="parent" ref="view_income_1355"/>
        </record>
        <record model="account.account.template" id="account_2215">
            <field name="name">Zinsabschlagsteuer</field>
            <field name="code">2215</field>
            <field name="type" ref="type_4600"/>
            <field name="parent" ref="view_income_1355"/>
        </record>
        <record model="account.account.template" id="account_2214">
            <field name="name">SolZ auf Kapitalertragsteuer 20%</field>
            <field name="code">2214</field>
            <field name="type" ref="type_4600"/>
            <field name="parent" ref="view_income_1355"/>
        </record>
        <record model="account.account.template" id="account_2219">
            <field name="name">Anzurechn. ausländische Quellensteuer</field>
            <field name="code">2219</field>
            <field name="type" ref="type_4600"/>
            <field name="parent" ref="view_income_1355"/>
        </record>
        <record model="account.account.template" id="account_2218">
            <field name="name">Solidaritätszuschl. auf Zinsabschlagst.</field>
            <field name="code">2218</field>
            <field name="type" ref="type_4600"/>
            <field name="parent" ref="view_income_1355"/>
        </record>
        <record model="account.account.template" id="account_8735">
            <field name="name">Gewährte Skonti 16% USt</field>
            <field name="code">8735</field>
            <field name="type" ref="type_4020"/>
            <field name="parent" ref="view_income_1020"/>
        </record>
        <record model="account.account.template" id="account_1748">
            <field name="name">Verbindlichk. Einbehaltung Arbeitnehmer</field>
            <field name="code">1748</field>
            <field name="type" ref="type_2539"/>
            <field name="parent" ref="view_balance_2539"/>
        </record>
        <record model="account.account.template" id="account_1749">
            <field name="name">Verbindl. an FA abzuführender Bauabzug</field>
            <field name="code">1749</field>
            <field name="type" ref="type_2535"/>
            <field name="parent" ref="view_balance_2535"/>
        </record>
        <record model="account.account.template" id="account_1744">
            <field name="name">Verbindlichk. soziale Sicherheit(1-5J)</field>
            <field name="code">1744</field>
            <field name="type" ref="type_2537"/>
            <field name="parent" ref="view_balance_2537"/>
        </record>
        <record model="account.account.template" id="account_1745">
            <field name="name">Verbindlichk. soziale Sicherheit(g.5J)</field>
            <field name="code">1745</field>
            <field name="type" ref="type_2537"/>
            <field name="parent" ref="view_balance_2537"/>
        </record>
        <record model="account.account.template" id="account_2350">
            <field name="name">Grundstücksaufwendungen, neutral</field>
            <field name="code">2350</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1312"/>
        </record>
        <record model="account.account.template" id="account_1747">
            <field name="name">Verbindlichkeiten für Verbrauchsteuern</field>
            <field name="code">1747</field>
            <field name="type" ref="type_2535"/>
            <field name="parent" ref="view_balance_2535"/>
        </record>
        <record model="account.account.template" id="account_1740">
            <field name="name">Verbindlichkeiten aus Lohn und Gehalt</field>
            <field name="code">1740</field>
            <field name="type" ref="type_2539"/>
            <field name="parent" ref="view_balance_2539"/>
        </record>
        <record model="account.account.template" id="account_1741">
            <field name="name">Verbindlichk. Lohn- und Kirchensteuer</field>
            <field name="code">1741</field>
            <field name="type" ref="type_2535"/>
            <field name="parent" ref="view_balance_2535"/>
        </record>
        <record model="account.account.template" id="account_1742">
            <field name="name">Verbindlichkeiten soziale Sicherheit</field>
            <field name="code">1742</field>
            <field name="type" ref="type_2537"/>
            <field name="parent" ref="view_balance_2537"/>
        </record>
        <record model="account.account.template" id="account_1743">
            <field name="name">Verbindlichk. soziale Sicherheit(b.1J)</field>
            <field name="code">1743</field>
            <field name="type" ref="type_2537"/>
            <field name="parent" ref="view_balance_2537"/>
        </record>
        <record model="account.account.template" id="account_0015">
            <field name="name">Konzessionen</field>
            <field name="code">0015</field>
            <field name="type" ref="type_1120"/>
            <field name="parent" ref="view_balance_1120"/>
        </record>
        <record model="account.account.template" id="account_4366">
            <field name="name">Versicherung für Gebäude</field>
            <field name="code">4366</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1150"/>
        </record>
        <record model="account.account.template" id="account_4360">
            <field name="name">Versicherungen</field>
            <field name="code">4360</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1150"/>
        </record>
        <record model="account.account.template" id="account_0010">
            <field name="name">Konzessionen und gewerbl.Schutzrechte</field>
            <field name="code">0010</field>
            <field name="type" ref="type_1120"/>
            <field name="parent" ref="view_balance_1120"/>
        </record>
        <record model="account.account.template" id="account_2430">
            <field name="name">Forderungsverluste</field>
            <field name="code">2430</field>
            <field name="type" ref="type_4260"/>
            <field name="parent" ref="view_income_1240"/>
        </record>
        <record model="account.account.template" id="account_1200">
            <field name="name">Bank</field>
            <field name="code">1200</field>
            <field name="type" ref="type_1660"/>
            <field name="parent" ref="view_balance_1660"/>
        </record>
        <record model="account.account.template" id="account_4240">
            <field name="name">Gas, Strom, Wasser</field>
            <field name="code">4240</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1120"/>
        </record>
        <record model="account.account.template" id="account_4396">
            <field name="name">Abzugsf.Verspätungszuschlag/Zwangsgeld</field>
            <field name="code">4396</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1150"/>
        </record>
        <record model="account.account.template" id="account_3736">
            <field name="name">Erhaltene Skonti 19% Vorsteuer</field>
            <field name="code">3736</field>
            <field name="type" ref="type_4120"/>
            <field name="parent" ref="view_income_1060"/>
        </record>
        <record model="account.account.template" id="account_3735">
            <field name="name">Erhaltene Skonti 16% Vorsteuer</field>
            <field name="code">3735</field>
            <field name="type" ref="type_4120"/>
            <field name="parent" ref="view_income_1060"/>
        </record>
        <record model="account.account.template" id="account_1890">
            <field name="name">Privateinlagen</field>
            <field name="code">1890</field>
            <field name="type" ref="type_2060"/>
            <field name="parent" ref="view_balance_2060"/>
        </record>
        <record model="account.account.template" id="account_3731">
            <field name="name">Erhaltene Skonti 7% Vorsteuer</field>
            <field name="code">3731</field>
            <field name="type" ref="type_4120"/>
            <field name="parent" ref="view_income_1060"/>
        </record>
        <record model="account.account.template" id="account_3730">
            <field name="name">Erhaltene Skonti</field>
            <field name="code">3730</field>
            <field name="type" ref="type_4120"/>
            <field name="parent" ref="view_income_1060"/>
        </record>
        <record model="account.account.template" id="account_4920">
            <field name="name">Telefon</field>
            <field name="code">4920</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1260"/>
        </record>
        <record model="account.account.template" id="account_2130">
            <field name="name">Diskontaufwendungen</field>
            <field name="code">2130</field>
            <field name="type" ref="type_4440"/>
            <field name="parent" ref="view_income_1310"/>
        </record>
        <record model="account.account.template" id="account_4510">
            <field name="name">Kfz-Steuern</field>
            <field name="code">4510</field>
            <field name="type" ref="type_4620"/>
            <field name="parent" ref="view_income_1140"/>
        </record>
        <record model="account.account.template" id="account_3100">
            <field name="name">Fremdleistungen</field>
            <field name="code">3100</field>
            <field name="type" ref="type_4140"/>
            <field name="parent" ref="view_income_1060"/>
        </record>
        <record model="account.account.template" id="account_4994">
            <field name="name">Kalkulatorische Wagnisse</field>
            <field name="code">4994</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1260"/>
        </record>
        <record model="account.account.template" id="account_2139">
            <field name="name">Diskontaufwendungen an verbundene UN</field>
            <field name="code">2139</field>
            <field name="type" ref="type_4445"/>
            <field name="parent" ref="view_income_1310"/>
        </record>
        <record model="account.account.template" id="account_1447">
            <field name="name">Forderg. aus stfr., n. steuerbaren L+L</field>
            <field name="code">1447</field>
            <field name="type" ref="type_1530"/>
            <field name="parent" ref="view_balance_1530"/>
        </record>
        <record model="account.account.template" id="account_1569">
            <field name="name">Aufzuteil. Vorsteuer §§13a/13b USt 19%</field>
            <field name="code">1569</field>
            <field name="type" ref="type_1580"/>
            <field name="parent" ref="view_balance_1580"/>
        </record>
        <record model="account.account.template" id="account_1445">
            <field name="name">Forderungen aus L+L allgem. Steuersatz</field>
            <field name="code">1445</field>
            <field name="type" ref="type_1530"/>
            <field name="parent" ref="view_balance_1530"/>
        </record>
        <record model="account.account.template" id="account_4995">
            <field name="name">Kalkulatorischer Lohn, unentgeltl. AN</field>
            <field name="code">4995</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1100"/>
        </record>
        <record model="account.account.template" id="account_1658">
            <field name="name">Verbindl. aus L+L gg. Gesellsch. g. 5J</field>
            <field name="code">1658</field>
            <field name="type" ref="type_2490"/>
            <field name="parent" ref="view_balance_2490"/>
        </record>
        <record model="account.account.template" id="account_1560">
            <field name="name">Aufzuteilende Vorsteuer</field>
            <field name="code">1560</field>
            <field name="type" ref="type_1580"/>
            <field name="parent" ref="view_balance_1580"/>
        </record>
        <record model="account.account.template" id="account_0085">
            <field name="name">Grundstückswert bebauter Grundstücke</field>
            <field name="code">0085</field>
            <field name="type" ref="type_1200"/>
            <field name="parent" ref="view_balance_1200"/>
        </record>
        <record model="account.account.template" id="account_2505">
            <field name="name">Ao. Erträge nicht finanzwirksam</field>
            <field name="code">2505</field>
            <field name="type" ref="type_4540"/>
            <field name="parent" ref="view_income_1323"/>
        </record>
        <record model="account.account.template" id="account_1563">
            <field name="name">Aufzuteil. Vorsteuer aus EG-Erwerb 19%</field>
            <field name="code">1563</field>
            <field name="type" ref="type_1580"/>
            <field name="parent" ref="view_balance_1580"/>
        </record>
        <record model="account.account.template" id="account_0080">
            <field name="name">Bauten auf eigenen Grundstücken</field>
            <field name="code">0080</field>
            <field name="type" ref="type_1200"/>
            <field name="parent" ref="view_balance_1200"/>
        </record>
        <record model="account.account.template" id="account_1565">
            <field name="name">Aufzuteilende Vorsteuer 16%</field>
            <field name="code">1565</field>
            <field name="type" ref="type_1580"/>
            <field name="parent" ref="view_balance_1580"/>
        </record>
        <record model="account.account.template" id="account_1566">
            <field name="name">Aufzuteilende Vorsteuer 19%</field>
            <field name="code">1566</field>
            <field name="type" ref="type_1580"/>
            <field name="parent" ref="view_balance_1580"/>
        </record>
        <record model="account.account.template" id="account_2500">
            <field name="name">Außerordentliche Erträge</field>
            <field name="code">2500</field>
            <field name="type" ref="type_4540"/>
            <field name="parent" ref="view_income_1323"/>
        </record>
        <record model="account.account.template" id="account_2726">
            <field name="name">Erträge aus Abgang UV z.T. steuerfrei</field>
            <field name="code">2726</field>
            <field name="type" ref="type_4080"/>
            <field name="parent" ref="view_income_1323"/>
        </record>
        <record model="account.account.template" id="account_2725">
            <field name="name">Erträge aus Abgang von UV-Gegenständen</field>
            <field name="code">2725</field>
            <field name="type" ref="type_4080"/>
            <field name="parent" ref="view_income_1323"/>
        </record>
        <record model="account.account.template" id="account_2723">
            <field name="name">Erträge Veräuß.Ant. KapGes z.T. stfrei</field>
            <field name="code">2723</field>
            <field name="type" ref="type_4080"/>
            <field name="parent" ref="view_income_1323"/>
        </record>
        <record model="account.account.template" id="account_4990">
            <field name="name">Kalkulatorischer Unternehmerlohn</field>
            <field name="code">4990</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1100"/>
        </record>
        <record model="account.account.template" id="account_0110">
            <field name="name">Garagen</field>
            <field name="code">0110</field>
            <field name="type" ref="type_1200"/>
            <field name="parent" ref="view_balance_1200"/>
        </record>
        <record model="account.account.template" id="account_2720">
            <field name="name">Erträge aus Abgang von AV-Gegenständen</field>
            <field name="code">2720</field>
            <field name="type" ref="type_4080"/>
            <field name="parent" ref="view_income_1323"/>
        </record>
        <record model="account.account.template" id="account_4991">
            <field name="name">Kalkulatorische Miete und Pacht</field>
            <field name="code">4991</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1120"/>
        </record>
        <record model="account.account.template" id="account_2710">
            <field name="name">Erträge Zuschreibg. Sachanlagevermögen</field>
            <field name="code">2710</field>
            <field name="type" ref="type_4080"/>
            <field name="parent" ref="view_income_1323"/>
        </record>
        <record model="account.account.template" id="account_1562">
            <field name="name">Aufzuteilende Vorsteuer aus EG-Erwerb</field>
            <field name="code">1562</field>
            <field name="type" ref="type_1580"/>
            <field name="parent" ref="view_balance_1580"/>
        </record>
        <record model="account.account.template" id="account_0949">
            <field name="name">Sonderposten für Zuschüsse u. Zulagen</field>
            <field name="code">0949</field>
            <field name="type" ref="type_2335"/>
            <field name="parent" ref="view_balance_2335"/>
        </record>
        <record model="account.account.template" id="account_0948">
            <field name="name">SoPo mit Rücklageanteil § 7g /3, 7 a.F.</field>
            <field name="code">0948</field>
            <field name="type" ref="type_2330"/>
            <field name="parent" ref="view_balance_2330"/>
        </record>
        <record model="account.account.template" id="account_0940">
            <field name="name">SoPo mit Rücklageanteil, Sonder-AfA</field>
            <field name="code">0940</field>
            <field name="type" ref="type_2330"/>
            <field name="parent" ref="view_balance_2330"/>
        </record>
        <record model="account.account.template" id="account_0943">
            <field name="name">SoPo mit Rücklageanteil § 7g Abs.2 n.F.</field>
            <field name="code">0943</field>
            <field name="type" ref="type_2330"/>
            <field name="parent" ref="view_balance_2330"/>
        </record>
        <record model="account.account.template" id="account_8410">
            <field name="name">Erlöse 19% USt</field>
            <field name="code">8410</field>
            <field name="type" ref="type_4020"/>
            <field name="parent" ref="view_income_1020"/>
        </record>
        <record model="account.account.template" id="account_0701">
            <field name="name">Verbindlichkeit. gg.verbundene UN(b.1 J)</field>
            <field name="code">0701</field>
            <field name="type" ref="type_2515"/>
            <field name="parent" ref="view_balance_2515"/>
        </record>
        <record model="account.account.template" id="account_0947">
            <field name="name">SoPo mit Rücklageanteil Sonder-AfA § 7g</field>
            <field name="code">0947</field>
            <field name="type" ref="type_2330"/>
            <field name="parent" ref="view_balance_2330"/>
        </record>
        <record model="account.account.template" id="account_1716">
            <field name="name">Erhaltene Anzahlungen 15% USt</field>
            <field name="code">1716</field>
            <field name="type" ref="type_2485"/>
            <field name="parent" ref="view_balance_2485"/>
        </record>
        <record model="account.account.template" id="account_3780">
            <field name="name">Erhaltene Rabatte 7% Vorsteuer</field>
            <field name="code">3780</field>
            <field name="type" ref="type_4120"/>
            <field name="parent" ref="view_income_1060"/>
        </record>
        <record model="account.account.template" id="account_1761">
            <field name="name">Umsatzsteuer nicht fällig 7%</field>
            <field name="code">1761</field>
            <field name="type" ref="type_2390"/>
            <field name="parent" ref="view_balance_2390"/>
        </record>
        <record model="account.account.template" id="account_1800">
            <field name="name">Privatentnahmen allgemein</field>
            <field name="code">1800</field>
            <field name="type" ref="type_2060"/>
            <field name="parent" ref="view_balance_2060"/>
        </record>
        <record model="account.account.template" id="account_4390">
            <field name="name">Sonstige Abgaben</field>
            <field name="code">4390</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1150"/>
        </record>
        <record model="account.account.template" id="account_0310">
            <field name="name">Andere Anlagen</field>
            <field name="code">0310</field>
            <field name="type" ref="type_1220"/>
            <field name="parent" ref="view_balance_1220"/>
        </record>
        <record model="account.account.template" id="account_8990">
            <field name="name">Andere aktivierte Eigenleistungen</field>
            <field name="code">8990</field>
            <field name="type" ref="type_4060"/>
            <field name="parent" ref="view_income_1045"/>
        </record>
        <record model="account.account.template" id="account_3420">
            <field name="name">EG-Erwerb 7% Vorsteuer und 7% USt</field>
            <field name="code">3420</field>
            <field name="type" ref="type_4120"/>
            <field name="parent" ref="view_income_1060"/>
        </record>
        <record model="account.account.template" id="account_2170">
            <field name="name">Nicht abziehbare Vorsteuer</field>
            <field name="code">2170</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1312"/>
        </record>
        <record model="account.account.template" id="account_3425">
            <field name="name">EG-Erwerb 19% Vorsteuer und 19% USt</field>
            <field name="code">3425</field>
            <field name="type" ref="type_4120"/>
            <field name="parent" ref="view_income_1060"/>
        </record>
        <record model="account.account.template" id="account_4397">
            <field name="name">Nicht abzf.Verspät.zuschlag/Zwangsgeld</field>
            <field name="code">4397</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1150"/>
        </record>
        <record model="account.account.template" id="account_4996">
            <field name="name">Herstellungskosten</field>
            <field name="code">4996</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1260"/>
        </record>
        <record model="account.account.template" id="account_4997">
            <field name="name">Verwaltungskosten</field>
            <field name="code">4997</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1260"/>
        </record>
        <record model="account.account.template" id="account_2000">
            <field name="name">Außerordentliche Aufwendungen</field>
            <field name="code">2000</field>
            <field name="type" ref="type_4560"/>
            <field name="parent" ref="view_income_1312"/>
        </record>
        <record model="account.account.template" id="account_2001">
            <field name="name">Ao. Aufwendungen finanzwirksam</field>
            <field name="code">2001</field>
            <field name="type" ref="type_4560"/>
            <field name="parent" ref="view_income_1312"/>
        </record>
        <record model="account.account.template" id="account_4992">
            <field name="name">Kalkulatorische Zinsen</field>
            <field name="code">4992</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1260"/>
        </record>
        <record model="account.account.template" id="account_0705">
            <field name="name">Verbindlichkeit. gg.verbundene UN(1-5 J)</field>
            <field name="code">0705</field>
            <field name="type" ref="type_2510"/>
            <field name="parent" ref="view_balance_2510"/>
        </record>
        <record model="account.account.template" id="account_1360">
            <field name="name">Geldtransit</field>
            <field name="code">1360</field>
            <field name="type" ref="type_1580"/>
            <field name="parent" ref="view_balance_1580"/>
        </record>
        <record model="account.account.template" id="account_2005">
            <field name="name">Ao. Aufwendungen nicht finanzwirksam</field>
            <field name="code">2005</field>
            <field name="type" ref="type_4560"/>
            <field name="parent" ref="view_income_1312"/>
        </record>
        <record model="account.account.template" id="account_8340">
            <field name="name">Erlöse 16% USt</field>
            <field name="code">8340</field>
            <field name="type" ref="type_4020"/>
            <field name="parent" ref="view_income_1020"/>
        </record>
        <record model="account.account.template" id="account_4855">
            <field name="name">Sofortabschreibung GWG</field>
            <field name="code">4855</field>
            <field name="type" ref="type_4240"/>
            <field name="parent" ref="view_income_1240"/>
        </record>
        <record model="account.account.template" id="account_4854">
            <field name="name">Kürzung AHK für Kfz § 7g Abs. 2 n.F.</field>
            <field name="code">4854</field>
            <field name="type" ref="type_4240"/>
            <field name="parent" ref="view_income_1240"/>
        </record>
        <record model="account.account.template" id="account_4853">
            <field name="name">Kürzung AHK § 7g Abs. 2 EStG n.F.</field>
            <field name="code">4853</field>
            <field name="type" ref="type_4240"/>
            <field name="parent" ref="view_income_1240"/>
        </record>
        <record model="account.account.template" id="account_4580">
            <field name="name">Sonstige Kfz-Kosten</field>
            <field name="code">4580</field>
            <field name="type" ref="type_4280"/>
            <field name="parent" ref="view_income_1180"/>
        </record>
        <record model="account.account.template" id="account_4851">
            <field name="name">Sonder-AfA § 7g/1, 2 a.F., § 7g/5 n.F.</field>
            <field name="code">4851</field>
            <field name="type" ref="type_4240"/>
            <field name="parent" ref="view_income_1240"/>
        </record>
        <record model="account.account.template" id="account_4850">
            <field name="name">Abschreib.Sachanlagen/stl. So-Vorschr.</field>
            <field name="code">4850</field>
            <field name="type" ref="type_4240"/>
            <field name="parent" ref="view_income_1240"/>
        </record>
    </data>
</tryton>
