<?xml version="1.0" encoding="utf-8"?>
<openerp>
  <data noupdate="1">
    <!-- account templates -->

    <record id="chart_skr04" model="account.account.template">
      <field name="code">skr04</field>
      <field name="name">Deutscher Kontenplan SKR04</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_B" model="account.account.template">
      <field name="code">B</field>
      <field name="name">Bilanz</field>
      <field name="parent_id" ref="chart_skr04"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_BA" model="account.account.template">
      <field name="code">BA</field>
      <field name="name">Bilanz - Aktiva</field>
      <field name="parent_id" ref="chart_skr04_B"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_BP" model="account.account.template">
      <field name="code">BP</field>
      <field name="name">Bilanz - Passiva</field>
      <field name="parent_id" ref="chart_skr04_B"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_G" model="account.account.template">
      <field name="code">G</field>
      <field name="name">Gewinn u. Verlust</field>
      <field name="parent_id" ref="chart_skr04"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_GVA" model="account.account.template">
      <field name="code">GVA</field>
      <field name="name">Gewinn u. Verlust - Aufwendungen</field>
      <field name="parent_id" ref="chart_skr04_G"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_GVE" model="account.account.template">
      <field name="code">GVE</field>
      <field name="name">Gewinn u. Verlust - Erträge</field>
      <field name="parent_id" ref="chart_skr04_G"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_K0BA" model="account.account.template">
      <field name="code">K0BA</field>
      <field name="name">Anlagevermögen</field>
      <field name="parent_id" ref="chart_skr04_BA"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_K1BA" model="account.account.template">
      <field name="code">K1BA</field>
      <field name="name">Umlaufvermögen</field>
      <field name="parent_id" ref="chart_skr04_BA"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_K2BP" model="account.account.template">
      <field name="code">K2BP</field>
      <field name="name">Eigenkapital</field>
      <field name="parent_id" ref="chart_skr04_BP"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_K3BP" model="account.account.template">
      <field name="code">K3BP</field>
      <field name="name">Fremdkapital</field>
      <field name="parent_id" ref="chart_skr04_BP"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_K4GVE" model="account.account.template">
      <field name="code">K4GVE</field>
      <field name="name">Betriebliche Erträge</field>
      <field name="parent_id" ref="chart_skr04_GVE"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_K7GVE" model="account.account.template">
      <field name="code">K7GVE</field>
      <field name="name">Weitere Erträge</field>
      <field name="parent_id" ref="chart_skr04_GVE"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_K5GVA" model="account.account.template">
      <field name="code">K5GVA</field>
      <field name="name">Betriebliche Aufwendungen</field>
      <field name="parent_id" ref="chart_skr04_GVA"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_K6GVA" model="account.account.template">
      <field name="code">K6GVA</field>
      <field name="name">Betriebliche Aufwendungen</field>
      <field name="parent_id" ref="chart_skr04_GVA"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_K7GVA" model="account.account.template">
      <field name="code">K7GVA</field>
      <field name="name">Weitere Aufwendungen</field>
      <field name="parent_id" ref="chart_skr04_GVA"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_K9VKS" model="account.account.template">
      <field name="code">VKS</field>
      <field name="name">Vortrags- Kapital- und Statistische Konten</field>
      <field name="parent_id" ref="chart_skr04_B"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_K0BA1" model="account.account.template">
      <field name="code">K0BA1</field>
      <field name="name">Ausstehende Einlagen auf das gezeichnete Kapital</field>
      <field name="parent_id" ref="chart_skr04_K0BA"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_K0BA11" model="account.account.template">
      <field name="code">K0BA11</field>
      <field name="name">Ausstehende Einlagen auf das gezeichnete Kapital</field>
      <field name="parent_id" ref="chart_skr04_K0BA1"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_1" model="account.account.template">
      <field name="code">0001</field>
      <field name="name">Ausstehende Einlagen auf das gezeichnete Kapital- nichteingefordert (Aktivausweis)</field>
      <field name="parent_id" ref="chart_skr04_K0BA11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_40" model="account.account.template">
      <field name="code">0040</field>
      <field name="name">Ausstehende Einlagen auf das gezeichnete Kapital- eingefordert (Aktivausweis)</field>
      <field name="parent_id" ref="chart_skr04_K0BA11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_K0BA12" model="account.account.template">
      <field name="code">K0BA12</field>
      <field name="name">Sonstige Aktiva oder sonstige Passiva</field>
      <field name="parent_id" ref="chart_skr04_K0BA1"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_50" model="account.account.template">
      <field name="code">0050</field>
      <field name="name">Ausstehende Einlagen auf das Komplementär-Kapital- nicht eingefordert</field>
      <field name="parent_id" ref="chart_skr04_K0BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_51" model="account.account.template">
      <field name="code">0051</field>
      <field name="name">Ausstehende Einlagen auf das Komplementär-Kapital- nicht eingefordert</field>
      <field name="parent_id" ref="chart_skr04_K0BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_52" model="account.account.template">
      <field name="code">0052</field>
      <field name="name">Ausstehende Einlagen auf das Komplementär-Kapital- nicht eingefordert</field>
      <field name="parent_id" ref="chart_skr04_K0BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_53" model="account.account.template">
      <field name="code">0053</field>
      <field name="name">Ausstehende Einlagen auf das Komplementär-Kapital- nicht eingefordert</field>
      <field name="parent_id" ref="chart_skr04_K0BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_54" model="account.account.template">
      <field name="code">0054</field>
      <field name="name">Ausstehende Einlagen auf das Komplementär-Kapital- nicht eingefordert</field>
      <field name="parent_id" ref="chart_skr04_K0BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_55" model="account.account.template">
      <field name="code">0055</field>
      <field name="name">Ausstehende Einlagen auf das Komplementär-Kapital- nicht eingefordert</field>
      <field name="parent_id" ref="chart_skr04_K0BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_56" model="account.account.template">
      <field name="code">0056</field>
      <field name="name">Ausstehende Einlagen auf das Komplementär-Kapital- nicht eingefordert</field>
      <field name="parent_id" ref="chart_skr04_K0BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_57" model="account.account.template">
      <field name="code">0057</field>
      <field name="name">Ausstehende Einlagen auf das Komplementär-Kapital- nicht eingefordert</field>
      <field name="parent_id" ref="chart_skr04_K0BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_58" model="account.account.template">
      <field name="code">0058</field>
      <field name="name">Ausstehende Einlagen auf das Komplementär-Kapital- nicht eingefordert</field>
      <field name="parent_id" ref="chart_skr04_K0BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_59" model="account.account.template">
      <field name="code">0059</field>
      <field name="name">Ausstehende Einlagen auf das Komplementär-Kapital- nicht eingefordert</field>
      <field name="parent_id" ref="chart_skr04_K0BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_60" model="account.account.template">
      <field name="code">0060</field>
      <field name="name">Ausstehende Einlagen auf das Komplementär-Kapital- eingefordert</field>
      <field name="parent_id" ref="chart_skr04_K0BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_61" model="account.account.template">
      <field name="code">0061</field>
      <field name="name">Ausstehende Einlagen auf das Komplementär-Kapital- eingefordert</field>
      <field name="parent_id" ref="chart_skr04_K0BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_62" model="account.account.template">
      <field name="code">0062</field>
      <field name="name">Ausstehende Einlagen auf das Komplementär-Kapital- eingefordert</field>
      <field name="parent_id" ref="chart_skr04_K0BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_63" model="account.account.template">
      <field name="code">0063</field>
      <field name="name">Ausstehende Einlagen auf das Komplementär-Kapital- eingefordert</field>
      <field name="parent_id" ref="chart_skr04_K0BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_64" model="account.account.template">
      <field name="code">0064</field>
      <field name="name">Ausstehende Einlagen auf das Komplementär-Kapital- eingefordert</field>
      <field name="parent_id" ref="chart_skr04_K0BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_65" model="account.account.template">
      <field name="code">0065</field>
      <field name="name">Ausstehende Einlagen auf das Komplementär-Kapital- eingefordert</field>
      <field name="parent_id" ref="chart_skr04_K0BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_66" model="account.account.template">
      <field name="code">0066</field>
      <field name="name">Ausstehende Einlagen auf das Komplementär-Kapital- eingefordert</field>
      <field name="parent_id" ref="chart_skr04_K0BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_67" model="account.account.template">
      <field name="code">0067</field>
      <field name="name">Ausstehende Einlagen auf das Komplementär-Kapital- eingefordert</field>
      <field name="parent_id" ref="chart_skr04_K0BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_68" model="account.account.template">
      <field name="code">0068</field>
      <field name="name">Ausstehende Einlagen auf das Komplementär-Kapital- eingefordert</field>
      <field name="parent_id" ref="chart_skr04_K0BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_69" model="account.account.template">
      <field name="code">0069</field>
      <field name="name">Ausstehende Einlagen auf das Komplementär-Kapital- eingefordert</field>
      <field name="parent_id" ref="chart_skr04_K0BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_70" model="account.account.template">
      <field name="code">0070</field>
      <field name="name">Ausstehende Einlagen auf das Kommandit-Kapital- nicht eingefordert</field>
      <field name="parent_id" ref="chart_skr04_K0BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_71" model="account.account.template">
      <field name="code">0071</field>
      <field name="name">Ausstehende Einlagen auf das Kommandit-Kapital- nicht eingefordert</field>
      <field name="parent_id" ref="chart_skr04_K0BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_72" model="account.account.template">
      <field name="code">0072</field>
      <field name="name">Ausstehende Einlagen auf das Kommandit-Kapital- nicht eingefordert</field>
      <field name="parent_id" ref="chart_skr04_K0BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_73" model="account.account.template">
      <field name="code">0073</field>
      <field name="name">Ausstehende Einlagen auf das Kommandit-Kapital- nicht eingefordert</field>
      <field name="parent_id" ref="chart_skr04_K0BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_74" model="account.account.template">
      <field name="code">0074</field>
      <field name="name">Ausstehende Einlagen auf das Kommandit-Kapital- nicht eingefordert</field>
      <field name="parent_id" ref="chart_skr04_K0BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_75" model="account.account.template">
      <field name="code">0075</field>
      <field name="name">Ausstehende Einlagen auf das Kommandit-Kapital- nicht eingefordert</field>
      <field name="parent_id" ref="chart_skr04_K0BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_76" model="account.account.template">
      <field name="code">0076</field>
      <field name="name">Ausstehende Einlagen auf das Kommandit-Kapital- nicht eingefordert</field>
      <field name="parent_id" ref="chart_skr04_K0BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_77" model="account.account.template">
      <field name="code">0077</field>
      <field name="name">Ausstehende Einlagen auf das Kommandit-Kapital- nicht eingefordert</field>
      <field name="parent_id" ref="chart_skr04_K0BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_78" model="account.account.template">
      <field name="code">0078</field>
      <field name="name">Ausstehende Einlagen auf das Kommandit-Kapital- nicht eingefordert</field>
      <field name="parent_id" ref="chart_skr04_K0BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_79" model="account.account.template">
      <field name="code">0079</field>
      <field name="name">Ausstehende Einlagen auf das Kommandit-Kapital- nicht eingefordert</field>
      <field name="parent_id" ref="chart_skr04_K0BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_80" model="account.account.template">
      <field name="code">0080</field>
      <field name="name">Ausstehende Einlagen auf das Kommandit-Kapital- eingefordert</field>
      <field name="parent_id" ref="chart_skr04_K0BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_81" model="account.account.template">
      <field name="code">0081</field>
      <field name="name">Ausstehende Einlagen auf das Kommandit-Kapital- eingefordert</field>
      <field name="parent_id" ref="chart_skr04_K0BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_82" model="account.account.template">
      <field name="code">0082</field>
      <field name="name">Ausstehende Einlagen auf das Kommandit-Kapital- eingefordert</field>
      <field name="parent_id" ref="chart_skr04_K0BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_83" model="account.account.template">
      <field name="code">0083</field>
      <field name="name">Ausstehende Einlagen auf das Kommandit-Kapital- eingefordert</field>
      <field name="parent_id" ref="chart_skr04_K0BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_84" model="account.account.template">
      <field name="code">0084</field>
      <field name="name">Ausstehende Einlagen auf das Kommandit-Kapital- eingefordert</field>
      <field name="parent_id" ref="chart_skr04_K0BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_85" model="account.account.template">
      <field name="code">0085</field>
      <field name="name">Ausstehende Einlagen auf das Kommandit-Kapital- eingefordert</field>
      <field name="parent_id" ref="chart_skr04_K0BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_86" model="account.account.template">
      <field name="code">0086</field>
      <field name="name">Ausstehende Einlagen auf das Kommandit-Kapital- eingefordert</field>
      <field name="parent_id" ref="chart_skr04_K0BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_87" model="account.account.template">
      <field name="code">0087</field>
      <field name="name">Ausstehende Einlagen auf das Kommandit-Kapital- eingefordert</field>
      <field name="parent_id" ref="chart_skr04_K0BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_88" model="account.account.template">
      <field name="code">0088</field>
      <field name="name">Ausstehende Einlagen auf das Kommandit-Kapital- eingefordert</field>
      <field name="parent_id" ref="chart_skr04_K0BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_89" model="account.account.template">
      <field name="code">0089</field>
      <field name="name">Ausstehende Einlagen auf das Kommandit-Kapital- eingefordert</field>
      <field name="parent_id" ref="chart_skr04_K0BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_K0BA2" model="account.account.template">
      <field name="code">K0BA2</field>
      <field name="name">Aufwendungen für die Ingangsetzung und Erweiterung des Geschäftsbetriebs</field>
      <field name="parent_id" ref="chart_skr04_K0BA"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_K0BA21" model="account.account.template">
      <field name="code">K0BA21</field>
      <field name="name">Aufwendungen für die Ingangsetzung und Erweiterung des Geschäftsbetriebs</field>
      <field name="parent_id" ref="chart_skr04_K0BA2"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_95" model="account.account.template">
      <field name="code">0095</field>
      <field name="name">Aufwendungen für die Ingangsetzung und Erweiterung des Geschäftsbetriebs</field>
      <field name="parent_id" ref="chart_skr04_K0BA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_K0BA22" model="account.account.template">
      <field name="code">K0BA22</field>
      <field name="name">Aufwendungen für die Währungsumstellung auf den Euro</field>
      <field name="parent_id" ref="chart_skr04_K0BA2"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_96" model="account.account.template">
      <field name="code">0096</field>
      <field name="name">Aufwendungen für die Währungsumstellung auf den Euro</field>
      <field name="parent_id" ref="chart_skr04_K0BA22"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_K0BA3" model="account.account.template">
      <field name="code">K0BA3</field>
      <field name="name">Anlagevermögen Immaterielle Vermögensgegenstände</field>
      <field name="parent_id" ref="chart_skr04_K0BA"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_K0BA31" model="account.account.template">
      <field name="code">K0BA31</field>
      <field name="name">Konzessionen- gewerbliche Schutzrechte und ähnliche Rechte und Werte sowie Lizenzen an solchen Rechten und Werten</field>
      <field name="parent_id" ref="chart_skr04_K0BA3"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_100" model="account.account.template">
      <field name="code">0100</field>
      <field name="name">Konzessionen- gewerbliche Schutzrechte und ähnliche Rechte und Werte sowie Lizenzen an solchen Rechten und Werten</field>
      <field name="parent_id" ref="chart_skr04_K0BA31"/>
      <field name="reconcile" eval="False"/>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_110" model="account.account.template">
      <field name="code">0110</field>
      <field name="name">Konzessionen </field>
      <field name="parent_id" ref="chart_skr04_100"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_120" model="account.account.template">
      <field name="code">0120</field>
      <field name="name">Gewerbliche Schutzrechte</field>
      <field name="parent_id" ref="chart_skr04_100"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_130" model="account.account.template">
      <field name="code">0130</field>
      <field name="name">ähnliche Rechte und Werte </field>
      <field name="parent_id" ref="chart_skr04_100"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_135" model="account.account.template">
      <field name="code">0135</field>
      <field name="name">EDV-Software</field>
      <field name="parent_id" ref="chart_skr04_100"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_140" model="account.account.template">
      <field name="code">0140</field>
      <field name="name">Lizenzen an gewerblichen Schutzrechten und ähnlichen Rechten und Werten </field>
      <field name="parent_id" ref="chart_skr04_100"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_K0BA32" model="account.account.template">
      <field name="code">K0BA32</field>
      <field name="name">Geschäfts- oder Firmenwert</field>
      <field name="parent_id" ref="chart_skr04_K0BA3"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_150" model="account.account.template">
      <field name="code">0150</field>
      <field name="name">Geschäfts- oder Firmenwert</field>
      <field name="parent_id" ref="chart_skr04_K0BA32"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_K0BA33" model="account.account.template">
      <field name="code">K0BA33</field>
      <field name="name">Verschmelzungsmehrwert</field>
      <field name="parent_id" ref="chart_skr04_K0BA3"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_160" model="account.account.template">
      <field name="code">0160</field>
      <field name="name">Verschmelzungsmehrwert</field>
      <field name="parent_id" ref="chart_skr04_K0BA33"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_K0BA34" model="account.account.template">
      <field name="code">K0BA34</field>
      <field name="name">Geleistete Anzahlungen</field>
      <field name="parent_id" ref="chart_skr04_K0BA3"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_170" model="account.account.template">
      <field name="code">0170</field>
      <field name="name">Geleistete Anzahlungen auf immaterielle Vermögensgegenstände</field>
      <field name="parent_id" ref="chart_skr04_K0BA34"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_179" model="account.account.template">
      <field name="code">0179</field>
      <field name="name">Anzahlungen auf Geschäfts- oder Firmenwert</field>
      <field name="parent_id" ref="chart_skr04_K0BA34"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_K0BA4" model="account.account.template">
      <field name="code">K0BA4</field>
      <field name="name">Sachanlagen</field>
      <field name="parent_id" ref="chart_skr04_K0BA"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_K0BA41" model="account.account.template">
      <field name="code">K0BA41</field>
      <field name="name">Grundstücke- grundstücksgleiche Rechte und Bauten einschließlich der Bauten auf fremden Grundstücken</field>
      <field name="parent_id" ref="chart_skr04_K0BA4"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_200" model="account.account.template">
      <field name="code">0200</field>
      <field name="name">Grundstücke- grundstücksgleiche Rechte und Bauten einschließlich der Bauten auf fremden Grundstücken</field>
      <field name="parent_id" ref="chart_skr04_K0BA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_210" model="account.account.template">
      <field name="code">0210</field>
      <field name="name">Grundstücke und grundstücksgleiche Rechte ohne Bauten</field>
      <field name="parent_id" ref="chart_skr04_200"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_215" model="account.account.template">
      <field name="code">0215</field>
      <field name="name">Unbebaute Grundstücke</field>
      <field name="parent_id" ref="chart_skr04_200"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_220" model="account.account.template">
      <field name="code">0220</field>
      <field name="name">Grundstücksgleiche Rechte (Erbbaurecht- Dauerwohnrecht)</field>
      <field name="parent_id" ref="chart_skr04_200"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_225" model="account.account.template">
      <field name="code">0225</field>
      <field name="name">Grundstücke mit Substanzverzehr</field>
      <field name="parent_id" ref="chart_skr04_200"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_229" model="account.account.template">
      <field name="code">0229</field>
      <field name="name">Grundstücksanteil des häuslichen Arbeitszimmers</field>
      <field name="parent_id" ref="chart_skr04_200"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_230" model="account.account.template">
      <field name="code">0230</field>
      <field name="name">Bauten auf eigenen Grundstücken und grundstücksgleichen Rechten</field>
      <field name="parent_id" ref="chart_skr04_200"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_235" model="account.account.template">
      <field name="code">0235</field>
      <field name="name">Grundstückswerte eigener bebauter Grundstücke</field>
      <field name="parent_id" ref="chart_skr04_200"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_240" model="account.account.template">
      <field name="code">0240</field>
      <field name="name">Geschäftsbauten</field>
      <field name="parent_id" ref="chart_skr04_200"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_250" model="account.account.template">
      <field name="code">0250</field>
      <field name="name">Fabrikbauten</field>
      <field name="parent_id" ref="chart_skr04_200"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_260" model="account.account.template">
      <field name="code">0260</field>
      <field name="name">Andere Bauten</field>
      <field name="parent_id" ref="chart_skr04_200"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_270" model="account.account.template">
      <field name="code">0270</field>
      <field name="name">Garagen</field>
      <field name="parent_id" ref="chart_skr04_200"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_280" model="account.account.template">
      <field name="code">0280</field>
      <field name="name">Außenanlagen für Geschäfts- Fabrik- und andere Bauten </field>
      <field name="parent_id" ref="chart_skr04_200"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_285" model="account.account.template">
      <field name="code">0285</field>
      <field name="name">Hof- und Wegebefestigungen</field>
      <field name="parent_id" ref="chart_skr04_200"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_290" model="account.account.template">
      <field name="code">0290</field>
      <field name="name">Einrichtungen für Geschäfts-Fabrik und andere Bauten</field>
      <field name="parent_id" ref="chart_skr04_200"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_300" model="account.account.template">
      <field name="code">0300</field>
      <field name="name">Wohnbauten</field>
      <field name="parent_id" ref="chart_skr04_200"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_305" model="account.account.template">
      <field name="code">0305</field>
      <field name="name">Garagen</field>
      <field name="parent_id" ref="chart_skr04_200"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_310" model="account.account.template">
      <field name="code">0310</field>
      <field name="name">Außenanlagen </field>
      <field name="parent_id" ref="chart_skr04_200"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_315" model="account.account.template">
      <field name="code">0315</field>
      <field name="name">Hof- und Wegebefestigungen</field>
      <field name="parent_id" ref="chart_skr04_200"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_320" model="account.account.template">
      <field name="code">0320</field>
      <field name="name">Einrichtungen für Wohnbauten</field>
      <field name="parent_id" ref="chart_skr04_200"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_329" model="account.account.template">
      <field name="code">0329</field>
      <field name="name">Gebäudeteile des häuslischen Arbeitszimmers</field>
      <field name="parent_id" ref="chart_skr04_200"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_330" model="account.account.template">
      <field name="code">0330</field>
      <field name="name">Bauten auf fremden Grundstücken</field>
      <field name="parent_id" ref="chart_skr04_200"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_340" model="account.account.template">
      <field name="code">0340</field>
      <field name="name">Geschäftsbauten</field>
      <field name="parent_id" ref="chart_skr04_200"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_350" model="account.account.template">
      <field name="code">0350</field>
      <field name="name">Fabrikbauten</field>
      <field name="parent_id" ref="chart_skr04_200"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_360" model="account.account.template">
      <field name="code">0360</field>
      <field name="name">Wohnbauten</field>
      <field name="parent_id" ref="chart_skr04_200"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_370" model="account.account.template">
      <field name="code">0370</field>
      <field name="name">Andere Bauten</field>
      <field name="parent_id" ref="chart_skr04_200"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_380" model="account.account.template">
      <field name="code">0380</field>
      <field name="name">Garagen</field>
      <field name="parent_id" ref="chart_skr04_200"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_390" model="account.account.template">
      <field name="code">0390</field>
      <field name="name">Außenanlagen</field>
      <field name="parent_id" ref="chart_skr04_200"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_395" model="account.account.template">
      <field name="code">0395</field>
      <field name="name">Hof- und Wegebefestigungen</field>
      <field name="parent_id" ref="chart_skr04_200"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_398" model="account.account.template">
      <field name="code">0398</field>
      <field name="name">Einrichtungen für Geschäfts-Fabrik und andere Bauten</field>
      <field name="parent_id" ref="chart_skr04_200"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_K0BA42" model="account.account.template">
      <field name="code">K0BA42</field>
      <field name="name">Technische Anlagen und Maschinen</field>
      <field name="parent_id" ref="chart_skr04_K0BA4"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_400" model="account.account.template">
      <field name="code">0400</field>
      <field name="name">Technische Anlagen und Maschinen</field>
      <field name="parent_id" ref="chart_skr04_K0BA42"/>
      <field name="reconcile" eval="False"/>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_420" model="account.account.template">
      <field name="code">0420</field>
      <field name="name">Technische Anlagen </field>
      <field name="parent_id" ref="chart_skr04_400"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_440" model="account.account.template">
      <field name="code">0440</field>
      <field name="name">Maschinen</field>
      <field name="parent_id" ref="chart_skr04_400"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_460" model="account.account.template">
      <field name="code">0460</field>
      <field name="name">Maschinen gebundene Werkzeuge</field>
      <field name="parent_id" ref="chart_skr04_400"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_470" model="account.account.template">
      <field name="code">0470</field>
      <field name="name">Betriebsvorrichtungen</field>
      <field name="parent_id" ref="chart_skr04_400"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_K0BA43" model="account.account.template">
      <field name="code">K0BA43</field>
      <field name="name">Andere Anlagen- Betriebs- und Geschäftsaustattung</field>
      <field name="parent_id" ref="chart_skr04_K0BA4"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_500" model="account.account.template">
      <field name="code">0500</field>
      <field name="name">Andere Anlagen- Betriebs- und Geschäftsaustattung</field>
      <field name="parent_id" ref="chart_skr04_K0BA43"/>
      <field name="reconcile" eval="False"/>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_510" model="account.account.template">
      <field name="code">0510</field>
      <field name="name">Andere Anlagen </field>
      <field name="parent_id" ref="chart_skr04_500"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_520" model="account.account.template">
      <field name="code">0520</field>
      <field name="name">Pkw</field>
      <field name="parent_id" ref="chart_skr04_500"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_540" model="account.account.template">
      <field name="code">0540</field>
      <field name="name">Lkw</field>
      <field name="parent_id" ref="chart_skr04_500"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_560" model="account.account.template">
      <field name="code">0560</field>
      <field name="name">Sonstige Transportmittel</field>
      <field name="parent_id" ref="chart_skr04_500"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_620" model="account.account.template">
      <field name="code">0620</field>
      <field name="name">Werkzeuge</field>
      <field name="parent_id" ref="chart_skr04_500"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_640" model="account.account.template">
      <field name="code">0640</field>
      <field name="name">Ladeneinrichtungen</field>
      <field name="parent_id" ref="chart_skr04_500"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_650" model="account.account.template">
      <field name="code">0650</field>
      <field name="name">Büroeinrichtungen</field>
      <field name="parent_id" ref="chart_skr04_500"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_660" model="account.account.template">
      <field name="code">0660</field>
      <field name="name">Gerüst- und Schalungsmaterial</field>
      <field name="parent_id" ref="chart_skr04_500"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_670" model="account.account.template">
      <field name="code">0670</field>
      <field name="name">Geringwertige Wirtschaftsgüter bis 410 Euro</field>
      <field name="parent_id" ref="chart_skr04_500"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_680" model="account.account.template">
      <field name="code">0680</field>
      <field name="name">Einbauten in fremde Grundstücke</field>
      <field name="parent_id" ref="chart_skr04_500"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_690" model="account.account.template">
      <field name="code">0690</field>
      <field name="name">Sonstige Betriebs- und Geschäftsausstattung</field>
      <field name="parent_id" ref="chart_skr04_500"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_K0BA44" model="account.account.template">
      <field name="code">K0BA44</field>
      <field name="name">Geleistete Anzahlungen und Anlagen im Bau</field>
      <field name="parent_id" ref="chart_skr04_K0BA4"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_700" model="account.account.template">
      <field name="code">0700</field>
      <field name="name">Geleistete Anzahlungen und Anlagen im Bau</field>
      <field name="parent_id" ref="chart_skr04_K0BA44"/>
      <field name="reconcile" eval="False"/>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_705" model="account.account.template">
      <field name="code">0705</field>
      <field name="name">Anzahlungen auf Grundstücke und grundstücksgleiche Rechte ohne Bauten</field>
      <field name="parent_id" ref="chart_skr04_700"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_710" model="account.account.template">
      <field name="code">0710</field>
      <field name="name">Geschäfts- Fabrik- und andere Bauten im Bau auf eingenen Grundstücken</field>
      <field name="parent_id" ref="chart_skr04_700"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_720" model="account.account.template">
      <field name="code">0720</field>
      <field name="name">Anzahlungen auf Geschäfts- Fabrik-und andere Bauten auf eigenen Grundstücken und grundstücksgleichen Rechten </field>
      <field name="parent_id" ref="chart_skr04_700"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_725" model="account.account.template">
      <field name="code">0725</field>
      <field name="name">Wohnbauten im Bau</field>
      <field name="parent_id" ref="chart_skr04_700"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_735" model="account.account.template">
      <field name="code">0735</field>
      <field name="name">Anzahlungen auf Wohnbauten auf eigenen Grundstücken und grundstücksgleichen Rechten</field>
      <field name="parent_id" ref="chart_skr04_700"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_740" model="account.account.template">
      <field name="code">0740</field>
      <field name="name">Geschäfts- Fabrik- und andere Bauten im Bau auf fremden Grundstücken</field>
      <field name="parent_id" ref="chart_skr04_700"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_750" model="account.account.template">
      <field name="code">0750</field>
      <field name="name">Anzahlungen auf Geschäfts- Fabrik- und andere Bauten auf fremden Grundstücken</field>
      <field name="parent_id" ref="chart_skr04_700"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_755" model="account.account.template">
      <field name="code">0755</field>
      <field name="name">Wohnbauten im Bau</field>
      <field name="parent_id" ref="chart_skr04_700"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_765" model="account.account.template">
      <field name="code">0765</field>
      <field name="name">Anzahlungen auf Wohnbauten auf fremden Grundstücken </field>
      <field name="parent_id" ref="chart_skr04_700"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_770" model="account.account.template">
      <field name="code">0770</field>
      <field name="name">Technische Anlagen und Maschinen im Bau </field>
      <field name="parent_id" ref="chart_skr04_700"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_780" model="account.account.template">
      <field name="code">0780</field>
      <field name="name">Anzahlungen auf technische Anlagen und Maschinen</field>
      <field name="parent_id" ref="chart_skr04_700"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_785" model="account.account.template">
      <field name="code">0785</field>
      <field name="name">Andere Anlagen- Betriebs- und Geschäftsaustattung im Bau</field>
      <field name="parent_id" ref="chart_skr04_700"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_795" model="account.account.template">
      <field name="code">0795</field>
      <field name="name">Anzahlungen auf andere Anlagen- Betriebs und Geschäftsausstattung</field>
      <field name="parent_id" ref="chart_skr04_700"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_K0BA5" model="account.account.template">
      <field name="code">K0BA5</field>
      <field name="name">Finanzanlagen</field>
      <field name="parent_id" ref="chart_skr04_K0BA"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_K0BA51" model="account.account.template">
      <field name="code">K0BA51</field>
      <field name="name">Anteile an verbundenen Unternehmen</field>
      <field name="parent_id" ref="chart_skr04_K0BA5"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_800" model="account.account.template">
      <field name="code">0800</field>
      <field name="name">Anteile an verbundenen Unternehmen</field>
      <field name="parent_id" ref="chart_skr04_K0BA51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_809" model="account.account.template">
      <field name="code">0809</field>
      <field name="name">Anteile an herrschender oder mit Mehrheit beteiligter Gesellschaft</field>
      <field name="parent_id" ref="chart_skr04_K0BA51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_K0BA52" model="account.account.template">
      <field name="code">K0BA52</field>
      <field name="name">Ausleihungen an verbundene Unternehmen</field>
      <field name="parent_id" ref="chart_skr04_K0BA5"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_810" model="account.account.template">
      <field name="code">0810</field>
      <field name="name">Ausleihungen an verbundene Unternehmen</field>
      <field name="parent_id" ref="chart_skr04_K0BA52"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_K0BA53" model="account.account.template">
      <field name="code">K0BA53</field>
      <field name="name">Beteiligungen</field>
      <field name="parent_id" ref="chart_skr04_K0BA5"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_820" model="account.account.template">
      <field name="code">0820</field>
      <field name="name">Beteiligungen</field>
      <field name="parent_id" ref="chart_skr04_K0BA53"/>
      <field name="reconcile" eval="False"/>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_829" model="account.account.template">
      <field name="code">0829</field>
      <field name="name">Beteiligungen einer GmbH Co. KG an einer Komplementär GmbH</field>
      <field name="parent_id" ref="chart_skr04_820"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_830" model="account.account.template">
      <field name="code">0830</field>
      <field name="name">Typisch stille Beteiligungen</field>
      <field name="parent_id" ref="chart_skr04_820"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_840" model="account.account.template">
      <field name="code">0840</field>
      <field name="name">Atypisch stille Beteiligungen</field>
      <field name="parent_id" ref="chart_skr04_820"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_850" model="account.account.template">
      <field name="code">0850</field>
      <field name="name">Andere Beteiligungen an Kapitalgesellschaften</field>
      <field name="parent_id" ref="chart_skr04_820"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_860" model="account.account.template">
      <field name="code">0860</field>
      <field name="name">Andere Beteilgungen an Personengesellschaften</field>
      <field name="parent_id" ref="chart_skr04_820"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_K0BA54" model="account.account.template">
      <field name="code">K0BA54</field>
      <field name="name">Ausleihungen an Unternehmen- mit denen ein Beteiligungsverhältnis besteht</field>
      <field name="parent_id" ref="chart_skr04_K0BA5"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_880" model="account.account.template">
      <field name="code">0880</field>
      <field name="name">Ausleihungen an Unternehmen- mit denen ein Beteiligungsverhältnis besteht</field>
      <field name="parent_id" ref="chart_skr04_K0BA54"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_K0BA55" model="account.account.template">
      <field name="code">K0BA55</field>
      <field name="name">Wertpapiere des Anlagevermögens</field>
      <field name="parent_id" ref="chart_skr04_K0BA5"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_900" model="account.account.template">
      <field name="code">0900</field>
      <field name="name">Wertpapiere des Anlagevermögens</field>
      <field name="parent_id" ref="chart_skr04_K0BA55"/>
      <field name="reconcile" eval="False"/>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_910" model="account.account.template">
      <field name="code">0910</field>
      <field name="name">Wertpapiere mit Gewinnbeteiligungsansprüchen- die dem Halbeinkünfteverfahren unterliegen</field>
      <field name="parent_id" ref="chart_skr04_900"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_920" model="account.account.template">
      <field name="code">0920</field>
      <field name="name">Festverzinsliche Wertpapiere</field>
      <field name="parent_id" ref="chart_skr04_900"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_K0BA56" model="account.account.template">
      <field name="code">K0BA56</field>
      <field name="name">Sonstige Ausleihungen</field>
      <field name="parent_id" ref="chart_skr04_K0BA5"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_930" model="account.account.template">
      <field name="code">0930</field>
      <field name="name">Sonstige Ausleihungen</field>
      <field name="parent_id" ref="chart_skr04_K0BA56"/>
      <field name="reconcile" eval="False"/>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_940" model="account.account.template">
      <field name="code">0940</field>
      <field name="name">Darlehen</field>
      <field name="parent_id" ref="chart_skr04_930"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_960" model="account.account.template">
      <field name="code">0960</field>
      <field name="name">Ausleihungen an Gesellschafter</field>
      <field name="parent_id" ref="chart_skr04_930"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_970" model="account.account.template">
      <field name="code">0970</field>
      <field name="name">Ausleihungen an nahe stehende Personen</field>
      <field name="parent_id" ref="chart_skr04_930"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_K0BA57" model="account.account.template">
      <field name="code">K0BA57</field>
      <field name="name">Genossenschaftsanteile</field>
      <field name="parent_id" ref="chart_skr04_K0BA5"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_980" model="account.account.template">
      <field name="code">0980</field>
      <field name="name">Genossenschaftsanteile zum langfristigen Verbleib</field>
      <field name="parent_id" ref="chart_skr04_K0BA57"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_K0BA58" model="account.account.template">
      <field name="code">K0BA58</field>
      <field name="name">Rückdeckungsansprüche aus Lebensversicherungen</field>
      <field name="parent_id" ref="chart_skr04_K0BA5"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_990" model="account.account.template">
      <field name="code">0990</field>
      <field name="name">Rückdeckungsansprüche aus Lebensversicherungen zum langfristigen Verbleib</field>
      <field name="parent_id" ref="chart_skr04_K0BA58"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_K1BA1" model="account.account.template">
      <field name="code">K1BA1</field>
      <field name="name">Vorräte</field>
      <field name="parent_id" ref="chart_skr04_K1BA"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_K1BA11" model="account.account.template">
      <field name="code">K1BA11</field>
      <field name="name">Roh- Hilfs- und Betriebsstoffe</field>
      <field name="parent_id" ref="chart_skr04_K1BA1"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_1000" model="account.account.template">
      <field name="code">1000</field>
      <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1001" model="account.account.template">
      <field name="code">1001</field>
      <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1002" model="account.account.template">
      <field name="code">1002</field>
      <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1003" model="account.account.template">
      <field name="code">1003</field>
      <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1004" model="account.account.template">
      <field name="code">1004</field>
      <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1005" model="account.account.template">
      <field name="code">1005</field>
      <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1006" model="account.account.template">
      <field name="code">1006</field>
      <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1007" model="account.account.template">
      <field name="code">1007</field>
      <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1008" model="account.account.template">
      <field name="code">1008</field>
      <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1009" model="account.account.template">
      <field name="code">1009</field>
      <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1010" model="account.account.template">
      <field name="code">1010</field>
      <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1011" model="account.account.template">
      <field name="code">1011</field>
      <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1012" model="account.account.template">
      <field name="code">1012</field>
      <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1013" model="account.account.template">
      <field name="code">1013</field>
      <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1014" model="account.account.template">
      <field name="code">1014</field>
      <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1015" model="account.account.template">
      <field name="code">1015</field>
      <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1016" model="account.account.template">
      <field name="code">1016</field>
      <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1017" model="account.account.template">
      <field name="code">1017</field>
      <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1018" model="account.account.template">
      <field name="code">1018</field>
      <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1019" model="account.account.template">
      <field name="code">1019</field>
      <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1020" model="account.account.template">
      <field name="code">1020</field>
      <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1021" model="account.account.template">
      <field name="code">1021</field>
      <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1022" model="account.account.template">
      <field name="code">1022</field>
      <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1023" model="account.account.template">
      <field name="code">1023</field>
      <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1024" model="account.account.template">
      <field name="code">1024</field>
      <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1025" model="account.account.template">
      <field name="code">1025</field>
      <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1026" model="account.account.template">
      <field name="code">1026</field>
      <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1027" model="account.account.template">
      <field name="code">1027</field>
      <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1028" model="account.account.template">
      <field name="code">1028</field>
      <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1029" model="account.account.template">
      <field name="code">1029</field>
      <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1030" model="account.account.template">
      <field name="code">1030</field>
      <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1031" model="account.account.template">
      <field name="code">1031</field>
      <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1032" model="account.account.template">
      <field name="code">1032</field>
      <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1033" model="account.account.template">
      <field name="code">1033</field>
      <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1034" model="account.account.template">
      <field name="code">1034</field>
      <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1035" model="account.account.template">
      <field name="code">1035</field>
      <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1036" model="account.account.template">
      <field name="code">1036</field>
      <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1037" model="account.account.template">
      <field name="code">1037</field>
      <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1038" model="account.account.template">
      <field name="code">1038</field>
      <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1039" model="account.account.template">
      <field name="code">1039</field>
      <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_K1BA12" model="account.account.template">
      <field name="code">K1BA12</field>
      <field name="name">Unfertige Erzeugnisse- unfertige Leistungen</field>
      <field name="parent_id" ref="chart_skr04_K1BA1"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_1040" model="account.account.template">
      <field name="code">1040</field>
      <field name="name">Unfertige Erzeugnisse- unfertige Leistungen (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1041" model="account.account.template">
      <field name="code">1041</field>
      <field name="name">Unfertige Erzeugnisse- unfertige Leistungen (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1042" model="account.account.template">
      <field name="code">1042</field>
      <field name="name">Unfertige Erzeugnisse- unfertige Leistungen (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1043" model="account.account.template">
      <field name="code">1043</field>
      <field name="name">Unfertige Erzeugnisse- unfertige Leistungen (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1044" model="account.account.template">
      <field name="code">1044</field>
      <field name="name">Unfertige Erzeugnisse- unfertige Leistungen (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1045" model="account.account.template">
      <field name="code">1045</field>
      <field name="name">Unfertige Erzeugnisse- unfertige Leistungen (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1046" model="account.account.template">
      <field name="code">1046</field>
      <field name="name">Unfertige Erzeugnisse- unfertige Leistungen (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1047" model="account.account.template">
      <field name="code">1047</field>
      <field name="name">Unfertige Erzeugnisse- unfertige Leistungen (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1048" model="account.account.template">
      <field name="code">1048</field>
      <field name="name">Unfertige Erzeugnisse- unfertige Leistungen (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1049" model="account.account.template">
      <field name="code">1049</field>
      <field name="name">Unfertige Erzeugnisse- unfertige Leistungen (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1050" model="account.account.template">
      <field name="code">1050</field>
      <field name="name">Unfertige Erzeugnisse</field>
      <field name="parent_id" ref="chart_skr04_K1BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1051" model="account.account.template">
      <field name="code">1051</field>
      <field name="name">Unfertige Erzeugnisse</field>
      <field name="parent_id" ref="chart_skr04_K1BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1052" model="account.account.template">
      <field name="code">1052</field>
      <field name="name">Unfertige Erzeugnisse</field>
      <field name="parent_id" ref="chart_skr04_K1BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1053" model="account.account.template">
      <field name="code">1053</field>
      <field name="name">Unfertige Erzeugnisse</field>
      <field name="parent_id" ref="chart_skr04_K1BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1054" model="account.account.template">
      <field name="code">1054</field>
      <field name="name">Unfertige Erzeugnisse</field>
      <field name="parent_id" ref="chart_skr04_K1BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1055" model="account.account.template">
      <field name="code">1055</field>
      <field name="name">Unfertige Erzeugnisse</field>
      <field name="parent_id" ref="chart_skr04_K1BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1056" model="account.account.template">
      <field name="code">1056</field>
      <field name="name">Unfertige Erzeugnisse</field>
      <field name="parent_id" ref="chart_skr04_K1BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1057" model="account.account.template">
      <field name="code">1057</field>
      <field name="name">Unfertige Erzeugnisse</field>
      <field name="parent_id" ref="chart_skr04_K1BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1058" model="account.account.template">
      <field name="code">1058</field>
      <field name="name">Unfertige Erzeugnisse</field>
      <field name="parent_id" ref="chart_skr04_K1BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1059" model="account.account.template">
      <field name="code">1059</field>
      <field name="name">Unfertige Erzeugnisse</field>
      <field name="parent_id" ref="chart_skr04_K1BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1060" model="account.account.template">
      <field name="code">1060</field>
      <field name="name">Unfertige Erzeugnisse</field>
      <field name="parent_id" ref="chart_skr04_K1BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1061" model="account.account.template">
      <field name="code">1061</field>
      <field name="name">Unfertige Erzeugnisse</field>
      <field name="parent_id" ref="chart_skr04_K1BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1062" model="account.account.template">
      <field name="code">1062</field>
      <field name="name">Unfertige Erzeugnisse</field>
      <field name="parent_id" ref="chart_skr04_K1BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1063" model="account.account.template">
      <field name="code">1063</field>
      <field name="name">Unfertige Erzeugnisse</field>
      <field name="parent_id" ref="chart_skr04_K1BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1064" model="account.account.template">
      <field name="code">1064</field>
      <field name="name">Unfertige Erzeugnisse</field>
      <field name="parent_id" ref="chart_skr04_K1BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1065" model="account.account.template">
      <field name="code">1065</field>
      <field name="name">Unfertige Erzeugnisse</field>
      <field name="parent_id" ref="chart_skr04_K1BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1066" model="account.account.template">
      <field name="code">1066</field>
      <field name="name">Unfertige Erzeugnisse</field>
      <field name="parent_id" ref="chart_skr04_K1BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1067" model="account.account.template">
      <field name="code">1067</field>
      <field name="name">Unfertige Erzeugnisse</field>
      <field name="parent_id" ref="chart_skr04_K1BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1068" model="account.account.template">
      <field name="code">1068</field>
      <field name="name">Unfertige Erzeugnisse</field>
      <field name="parent_id" ref="chart_skr04_K1BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1069" model="account.account.template">
      <field name="code">1069</field>
      <field name="name">Unfertige Erzeugnisse</field>
      <field name="parent_id" ref="chart_skr04_K1BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1070" model="account.account.template">
      <field name="code">1070</field>
      <field name="name">Unfertige Erzeugnisse</field>
      <field name="parent_id" ref="chart_skr04_K1BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1071" model="account.account.template">
      <field name="code">1071</field>
      <field name="name">Unfertige Erzeugnisse</field>
      <field name="parent_id" ref="chart_skr04_K1BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1072" model="account.account.template">
      <field name="code">1072</field>
      <field name="name">Unfertige Erzeugnisse</field>
      <field name="parent_id" ref="chart_skr04_K1BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1073" model="account.account.template">
      <field name="code">1073</field>
      <field name="name">Unfertige Erzeugnisse</field>
      <field name="parent_id" ref="chart_skr04_K1BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1074" model="account.account.template">
      <field name="code">1074</field>
      <field name="name">Unfertige Erzeugnisse</field>
      <field name="parent_id" ref="chart_skr04_K1BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1075" model="account.account.template">
      <field name="code">1075</field>
      <field name="name">Unfertige Erzeugnisse</field>
      <field name="parent_id" ref="chart_skr04_K1BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1076" model="account.account.template">
      <field name="code">1076</field>
      <field name="name">Unfertige Erzeugnisse</field>
      <field name="parent_id" ref="chart_skr04_K1BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1077" model="account.account.template">
      <field name="code">1077</field>
      <field name="name">Unfertige Erzeugnisse</field>
      <field name="parent_id" ref="chart_skr04_K1BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1078" model="account.account.template">
      <field name="code">1078</field>
      <field name="name">Unfertige Erzeugnisse</field>
      <field name="parent_id" ref="chart_skr04_K1BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1079" model="account.account.template">
      <field name="code">1079</field>
      <field name="name">Unfertige Erzeugnisse</field>
      <field name="parent_id" ref="chart_skr04_K1BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1080" model="account.account.template">
      <field name="code">1080</field>
      <field name="name">Unfertige Leistungen</field>
      <field name="parent_id" ref="chart_skr04_K1BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1081" model="account.account.template">
      <field name="code">1081</field>
      <field name="name">Unfertige Leistungen</field>
      <field name="parent_id" ref="chart_skr04_K1BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1082" model="account.account.template">
      <field name="code">1082</field>
      <field name="name">Unfertige Leistungen</field>
      <field name="parent_id" ref="chart_skr04_K1BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1083" model="account.account.template">
      <field name="code">1083</field>
      <field name="name">Unfertige Leistungen</field>
      <field name="parent_id" ref="chart_skr04_K1BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1084" model="account.account.template">
      <field name="code">1084</field>
      <field name="name">Unfertige Leistungen</field>
      <field name="parent_id" ref="chart_skr04_K1BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1085" model="account.account.template">
      <field name="code">1085</field>
      <field name="name">Unfertige Leistungen</field>
      <field name="parent_id" ref="chart_skr04_K1BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1086" model="account.account.template">
      <field name="code">1086</field>
      <field name="name">Unfertige Leistungen</field>
      <field name="parent_id" ref="chart_skr04_K1BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1087" model="account.account.template">
      <field name="code">1087</field>
      <field name="name">Unfertige Leistungen</field>
      <field name="parent_id" ref="chart_skr04_K1BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1088" model="account.account.template">
      <field name="code">1088</field>
      <field name="name">Unfertige Leistungen</field>
      <field name="parent_id" ref="chart_skr04_K1BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1089" model="account.account.template">
      <field name="code">1089</field>
      <field name="name">Unfertige Leistungen</field>
      <field name="parent_id" ref="chart_skr04_K1BA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_K1BA13" model="account.account.template">
      <field name="code">K1BA13</field>
      <field name="name">In Ausführung befindliche Bauaufträge</field>
      <field name="parent_id" ref="chart_skr04_K1BA1"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_1090" model="account.account.template">
      <field name="code">1090</field>
      <field name="name">In Ausführung befindliche Bauaufträge</field>
      <field name="parent_id" ref="chart_skr04_K1BA13"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1091" model="account.account.template">
      <field name="code">1091</field>
      <field name="name">In Ausführung befindliche Bauaufträge</field>
      <field name="parent_id" ref="chart_skr04_K1BA13"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1092" model="account.account.template">
      <field name="code">1092</field>
      <field name="name">In Ausführung befindliche Bauaufträge</field>
      <field name="parent_id" ref="chart_skr04_K1BA13"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1093" model="account.account.template">
      <field name="code">1093</field>
      <field name="name">In Ausführung befindliche Bauaufträge</field>
      <field name="parent_id" ref="chart_skr04_K1BA13"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1094" model="account.account.template">
      <field name="code">1094</field>
      <field name="name">In Ausführung befindliche Bauaufträge</field>
      <field name="parent_id" ref="chart_skr04_K1BA13"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_K1BA14" model="account.account.template">
      <field name="code">K1BA14</field>
      <field name="name">In Arbeit befindliche Aufträge </field>
      <field name="parent_id" ref="chart_skr04_K1BA1"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_1095" model="account.account.template">
      <field name="code">1095</field>
      <field name="name">In Arbeit befindliche Aufträge </field>
      <field name="parent_id" ref="chart_skr04_K1BA14"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1096" model="account.account.template">
      <field name="code">1096</field>
      <field name="name">In Arbeit befindliche Aufträge </field>
      <field name="parent_id" ref="chart_skr04_K1BA14"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1097" model="account.account.template">
      <field name="code">1097</field>
      <field name="name">In Arbeit befindliche Aufträge </field>
      <field name="parent_id" ref="chart_skr04_K1BA14"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1098" model="account.account.template">
      <field name="code">1098</field>
      <field name="name">In Arbeit befindliche Aufträge </field>
      <field name="parent_id" ref="chart_skr04_K1BA14"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1099" model="account.account.template">
      <field name="code">1099</field>
      <field name="name">In Arbeit befindliche Aufträge </field>
      <field name="parent_id" ref="chart_skr04_K1BA14"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_K1BA15" model="account.account.template">
      <field name="code">K1BA15</field>
      <field name="name">Fertige Erzeugnisse und Waren</field>
      <field name="parent_id" ref="chart_skr04_K1BA1"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_1100" model="account.account.template">
      <field name="code">1100</field>
      <field name="name">Fertige Erzeugnisse und Waren (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA15"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1101" model="account.account.template">
      <field name="code">1101</field>
      <field name="name">Fertige Erzeugnisse und Waren (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA15"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1102" model="account.account.template">
      <field name="code">1102</field>
      <field name="name">Fertige Erzeugnisse und Waren (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA15"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1103" model="account.account.template">
      <field name="code">1103</field>
      <field name="name">Fertige Erzeugnisse und Waren (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA15"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1104" model="account.account.template">
      <field name="code">1104</field>
      <field name="name">Fertige Erzeugnisse und Waren (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA15"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1105" model="account.account.template">
      <field name="code">1105</field>
      <field name="name">Fertige Erzeugnisse und Waren (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA15"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1106" model="account.account.template">
      <field name="code">1106</field>
      <field name="name">Fertige Erzeugnisse und Waren (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA15"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1107" model="account.account.template">
      <field name="code">1107</field>
      <field name="name">Fertige Erzeugnisse und Waren (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA15"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1108" model="account.account.template">
      <field name="code">1108</field>
      <field name="name">Fertige Erzeugnisse und Waren (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA15"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1109" model="account.account.template">
      <field name="code">1109</field>
      <field name="name">Fertige Erzeugnisse und Waren (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA15"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1110" model="account.account.template">
      <field name="code">1110</field>
      <field name="name">Fertige Erzeugnisse (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA15"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1111" model="account.account.template">
      <field name="code">1111</field>
      <field name="name">Fertige Erzeugnisse (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA15"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1112" model="account.account.template">
      <field name="code">1112</field>
      <field name="name">Fertige Erzeugnisse (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA15"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1113" model="account.account.template">
      <field name="code">1113</field>
      <field name="name">Fertige Erzeugnisse (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA15"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1114" model="account.account.template">
      <field name="code">1114</field>
      <field name="name">Fertige Erzeugnisse (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA15"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1115" model="account.account.template">
      <field name="code">1115</field>
      <field name="name">Fertige Erzeugnisse (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA15"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1116" model="account.account.template">
      <field name="code">1116</field>
      <field name="name">Fertige Erzeugnisse (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA15"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1117" model="account.account.template">
      <field name="code">1117</field>
      <field name="name">Fertige Erzeugnisse (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA15"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1118" model="account.account.template">
      <field name="code">1118</field>
      <field name="name">Fertige Erzeugnisse (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA15"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1119" model="account.account.template">
      <field name="code">1119</field>
      <field name="name">Fertige Erzeugnisse (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA15"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1120" model="account.account.template">
      <field name="code">1120</field>
      <field name="name">Fertige Erzeugnisse (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA15"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1121" model="account.account.template">
      <field name="code">1121</field>
      <field name="name">Fertige Erzeugnisse (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA15"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1122" model="account.account.template">
      <field name="code">1122</field>
      <field name="name">Fertige Erzeugnisse (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA15"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1123" model="account.account.template">
      <field name="code">1123</field>
      <field name="name">Fertige Erzeugnisse (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA15"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1124" model="account.account.template">
      <field name="code">1124</field>
      <field name="name">Fertige Erzeugnisse (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA15"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1125" model="account.account.template">
      <field name="code">1125</field>
      <field name="name">Fertige Erzeugnisse (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA15"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1126" model="account.account.template">
      <field name="code">1126</field>
      <field name="name">Fertige Erzeugnisse (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA15"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1127" model="account.account.template">
      <field name="code">1127</field>
      <field name="name">Fertige Erzeugnisse (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA15"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1128" model="account.account.template">
      <field name="code">1128</field>
      <field name="name">Fertige Erzeugnisse (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA15"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1129" model="account.account.template">
      <field name="code">1129</field>
      <field name="name">Fertige Erzeugnisse (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA15"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1130" model="account.account.template">
      <field name="code">1130</field>
      <field name="name">Fertige Erzeugnisse (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA15"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1131" model="account.account.template">
      <field name="code">1131</field>
      <field name="name">Fertige Erzeugnisse (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA15"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1132" model="account.account.template">
      <field name="code">1132</field>
      <field name="name">Fertige Erzeugnisse (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA15"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1133" model="account.account.template">
      <field name="code">1133</field>
      <field name="name">Fertige Erzeugnisse (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA15"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1134" model="account.account.template">
      <field name="code">1134</field>
      <field name="name">Fertige Erzeugnisse (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA15"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1135" model="account.account.template">
      <field name="code">1135</field>
      <field name="name">Fertige Erzeugnisse (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA15"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1136" model="account.account.template">
      <field name="code">1136</field>
      <field name="name">Fertige Erzeugnisse (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA15"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1137" model="account.account.template">
      <field name="code">1137</field>
      <field name="name">Fertige Erzeugnisse (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA15"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1138" model="account.account.template">
      <field name="code">1138</field>
      <field name="name">Fertige Erzeugnisse (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA15"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1139" model="account.account.template">
      <field name="code">1139</field>
      <field name="name">Fertige Erzeugnisse (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA15"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1140" model="account.account.template">
      <field name="code">1140</field>
      <field name="name">Waren (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA15"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1141" model="account.account.template">
      <field name="code">1141</field>
      <field name="name">* Lager Bestandswert Korrektur</field>
      <field name="parent_id" ref="chart_skr04_K1BA15"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1142" model="account.account.template">
      <field name="code">1142</field>
      <field name="name">* Lager Differenzkorrektur Gewinn / Verlust</field>
      <field name="parent_id" ref="chart_skr04_K1BA15"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1143" model="account.account.template">
      <field name="code">1143</field>
      <field name="name">* Lager Differenzkorrektur Marktwert</field>
      <field name="parent_id" ref="chart_skr04_K1BA15"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1144" model="account.account.template">
      <field name="code">1144</field>
      <field name="name">* Lager Bestand Zwischenkonto</field>
      <field name="parent_id" ref="chart_skr04_K1BA15"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1145" model="account.account.template">
      <field name="code">1145</field>
      <field name="name">Waren (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA15"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1146" model="account.account.template">
      <field name="code">1146</field>
      <field name="name">Waren (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA15"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1147" model="account.account.template">
      <field name="code">1147</field>
      <field name="name">Waren (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA15"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1148" model="account.account.template">
      <field name="code">1148</field>
      <field name="name">Waren (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA15"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1149" model="account.account.template">
      <field name="code">1149</field>
      <field name="name">Waren (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA15"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1150" model="account.account.template">
      <field name="code">1150</field>
      <field name="name">Waren (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA15"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1151" model="account.account.template">
      <field name="code">1151</field>
      <field name="name">Waren (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA15"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1152" model="account.account.template">
      <field name="code">1152</field>
      <field name="name">Waren (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA15"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1153" model="account.account.template">
      <field name="code">1153</field>
      <field name="name">Waren (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA15"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1154" model="account.account.template">
      <field name="code">1154</field>
      <field name="name">Waren (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA15"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1155" model="account.account.template">
      <field name="code">1155</field>
      <field name="name">Waren (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA15"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1156" model="account.account.template">
      <field name="code">1156</field>
      <field name="name">Waren (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA15"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1157" model="account.account.template">
      <field name="code">1157</field>
      <field name="name">Waren (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA15"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1158" model="account.account.template">
      <field name="code">1158</field>
      <field name="name">Waren (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA15"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1159" model="account.account.template">
      <field name="code">1159</field>
      <field name="name">Waren (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA15"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1160" model="account.account.template">
      <field name="code">1160</field>
      <field name="name">Waren (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA15"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1161" model="account.account.template">
      <field name="code">1161</field>
      <field name="name">Waren (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA15"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1162" model="account.account.template">
      <field name="code">1162</field>
      <field name="name">Waren (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA15"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1163" model="account.account.template">
      <field name="code">1163</field>
      <field name="name">Waren (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA15"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1164" model="account.account.template">
      <field name="code">1164</field>
      <field name="name">Waren (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA15"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1165" model="account.account.template">
      <field name="code">1165</field>
      <field name="name">Waren (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA15"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1166" model="account.account.template">
      <field name="code">1166</field>
      <field name="name">Waren (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA15"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1167" model="account.account.template">
      <field name="code">1167</field>
      <field name="name">Waren (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA15"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1168" model="account.account.template">
      <field name="code">1168</field>
      <field name="name">Waren (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA15"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1169" model="account.account.template">
      <field name="code">1169</field>
      <field name="name">Waren (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA15"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1170" model="account.account.template">
      <field name="code">1170</field>
      <field name="name">Waren (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA15"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1171" model="account.account.template">
      <field name="code">1171</field>
      <field name="name">Waren (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA15"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1172" model="account.account.template">
      <field name="code">1172</field>
      <field name="name">Waren (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA15"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1173" model="account.account.template">
      <field name="code">1173</field>
      <field name="name">Waren (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA15"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1174" model="account.account.template">
      <field name="code">1174</field>
      <field name="name">Waren (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA15"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1175" model="account.account.template">
      <field name="code">1175</field>
      <field name="name">Waren (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA15"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1176" model="account.account.template">
      <field name="code">1176</field>
      <field name="name">Waren (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA15"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1177" model="account.account.template">
      <field name="code">1177</field>
      <field name="name">Waren (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA15"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1178" model="account.account.template">
      <field name="code">1178</field>
      <field name="name">Waren (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA15"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1179" model="account.account.template">
      <field name="code">1179</field>
      <field name="name">Waren (Bestand)</field>
      <field name="parent_id" ref="chart_skr04_K1BA15"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_K1BA16" model="account.account.template">
      <field name="code">K1BA16</field>
      <field name="name">Geleistete Anzahlungen </field>
      <field name="parent_id" ref="chart_skr04_K1BA1"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_1180" model="account.account.template">
      <field name="code">1180</field>
      <field name="name">Geleistete Anzahlungen auf Vorräte</field>
      <field name="parent_id" ref="chart_skr04_K1BA16"/>
      <field name="reconcile" eval="False"/>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1181" model="account.account.template">
      <field name="code">1181</field>
      <field name="name">Geleistete Anzahlungen 7% Vorsteuer</field>
      <field name="parent_id" ref="chart_skr04_1180"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1184" model="account.account.template">
      <field name="code">1184</field>
      <field name="name">Geleistete Anzahlungen 16% Vorsteuer</field>
      <field name="parent_id" ref="chart_skr04_1180"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1185" model="account.account.template">
      <field name="code">1185</field>
      <field name="name">Geleistete Anzahlungen 15% Vorsteuer</field>
      <field name="parent_id" ref="chart_skr04_1180"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1186" model="account.account.template">
      <field name="code">1186</field>
      <field name="name">Geleistete Anzahlungen 19% Vorsteuer</field>
      <field name="parent_id" ref="chart_skr04_1180"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_K1BA17" model="account.account.template">
      <field name="code">K1BA17</field>
      <field name="name">Erhaltene Anzahlungen auf Bestellungen</field>
      <field name="parent_id" ref="chart_skr04_K1BA1"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_1190" model="account.account.template">
      <field name="code">1190</field>
      <field name="name">Erhaltene Anzahlungen auf Bestellungen (</field>
      <field name="parent_id" ref="chart_skr04_K1BA17"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_K1BA2" model="account.account.template">
      <field name="code">K1BA2</field>
      <field name="name">Forderungen und sonstige Vermögensgegenstände</field>
      <field name="parent_id" ref="chart_skr04_K1BA"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_K1BA21" model="account.account.template">
      <field name="code">K1BA21</field>
      <field name="name">Forderungen aus Lieferungen und Leistungen oder sonstige Verbindlichkeiten</field>
      <field name="parent_id" ref="chart_skr04_K1BA2"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_1200" model="account.account.template">
      <field name="code">1200</field>
      <field name="name">Forderungen aus Lieferungen und Leistungen </field>
      <field name="parent_id" ref="chart_skr04_K1BA21"/>
      <field name="reconcile" eval="True"/>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1206" model="account.account.template">
      <field name="code">1206</field>
      <field name="name">Forderungen aus Dienstleistungen</field>
      <field name="parent_id" ref="chart_skr04_1200"/>
      <field name="reconcile" eval="True"/>
      <field name="type">receivable</field>
      <field name="user_type" ref="account_type_receivable_de"/>
    </record>

    <record id="chart_skr04_1210" model="account.account.template">
      <field name="code">1210</field>
      <field name="name">Forderungen aus Lieferungen und Leistungen ohne Kontokorent</field>
      <field name="parent_id" ref="chart_skr04_1200"/>
      <field name="reconcile" eval="True"/>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1211" model="account.account.template">
      <field name="code">1211</field>
      <field name="name">Forderungen aus Lieferungen und Leistungen ohne Kontokorent</field>
      <field name="parent_id" ref="chart_skr04_1200"/>
      <field name="reconcile" eval="True"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1212" model="account.account.template">
      <field name="code">1212</field>
      <field name="name">Forderungen aus Lieferungen und Leistungen ohne Kontokorent</field>
      <field name="parent_id" ref="chart_skr04_1200"/>
      <field name="reconcile" eval="True"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1213" model="account.account.template">
      <field name="code">1213</field>
      <field name="name">Forderungen aus Lieferungen und Leistungen ohne Kontokorent</field>
      <field name="parent_id" ref="chart_skr04_1200"/>
      <field name="reconcile" eval="True"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1214" model="account.account.template">
      <field name="code">1214</field>
      <field name="name">Forderungen aus Lieferungen und Leistungen ohne Kontokorent</field>
      <field name="parent_id" ref="chart_skr04_1200"/>
      <field name="reconcile" eval="True"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1215" model="account.account.template">
      <field name="code">1215</field>
      <field name="name">Forderungen aus Lieferungen und Leistungen zum allgemeinen Umsatzsteuersatz oder eines Kleinunternehmers (EüR)</field>
      <field name="parent_id" ref="chart_skr04_1200"/>
      <field name="reconcile" eval="True"/>
      <field name="type">receivable</field>
      <field name="user_type" ref="account_type_receivable_de"/>
    </record>

    <record id="chart_skr04_1216" model="account.account.template">
      <field name="code">1216</field>
      <field name="name">Forderungen aus Lieferungen und Leistungen zum ermäßigten Umsatzsteuersatz (EüR)</field>
      <field name="parent_id" ref="chart_skr04_1200"/>
      <field name="reconcile" eval="True"/>
      <field name="type">receivable</field>
      <field name="user_type" ref="account_type_receivable_de"/>
    </record>

    <record id="chart_skr04_1217" model="account.account.template">
      <field name="code">1217</field>
      <field name="name">Forderungen aus steuerfreien oder nicht steuerbaren Lieferungen und Leistungen (EüR)</field>
      <field name="parent_id" ref="chart_skr04_1200"/>
      <field name="reconcile" eval="True"/>
      <field name="type">receivable</field>
      <field name="user_type" ref="account_type_receivable_de"/>
    </record>

    <record id="chart_skr04_1218" model="account.account.template">
      <field name="code">1218</field>
      <field name="name">Forderungen aus Lieferungen und Leistungen nach Durchschnittssätzen gemäß §24 UStG (EüR)</field>
      <field name="parent_id" ref="chart_skr04_1200"/>
      <field name="reconcile" eval="True"/>
      <field name="type">receivable</field>
      <field name="user_type" ref="account_type_receivable_de"/>
    </record>

    <record id="chart_skr04_1219" model="account.account.template">
      <field name="code">1219</field>
      <field name="name">Gegenkonto 1215-1218 bei Aufteilung der Forderungen nach Steuersätzen (EüR)</field>
      <field name="parent_id" ref="chart_skr04_1200"/>
      <field name="reconcile" eval="True"/>
      <field name="type">receivable</field>
      <field name="user_type" ref="account_type_receivable_de"/>
    </record>

    <record id="chart_skr04_1220" model="account.account.template">
      <field name="code">1220</field>
      <field name="name">Forderungen nach §11 Abs. 1 Satz 2 EStG für § 4/3 EStG</field>
      <field name="parent_id" ref="chart_skr04_1200"/>
      <field name="reconcile" eval="True"/>
      <field name="type">receivable</field>
      <field name="user_type" ref="account_type_receivable_de"/>
    </record>

    <record id="chart_skr04_1221" model="account.account.template">
      <field name="code">1221</field>
      <field name="name">Forderungen aus Lieferungen und Leistungen ohne Kontokorent - Restlaufzeit bis 1 Jahr</field>
      <field name="parent_id" ref="chart_skr04_1200"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1225" model="account.account.template">
      <field name="code">1225</field>
      <field name="name">Forderungen aus Lieferungen und Leistungen ohne Kontokorent - Restlaufzeit größer 1 Jahr.</field>
      <field name="parent_id" ref="chart_skr04_1200"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1230" model="account.account.template">
      <field name="code">1230</field>
      <field name="name">Wechsel aus Lieferungen und Leistungen</field>
      <field name="parent_id" ref="chart_skr04_1200"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1231" model="account.account.template">
      <field name="code">1231</field>
      <field name="name">Wechsel aus Lieferungen und Leistungen Restlaufzeit bis 1 Jahr</field>
      <field name="parent_id" ref="chart_skr04_1200"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1232" model="account.account.template">
      <field name="code">1232</field>
      <field name="name">Wechsel aus Lieferungen und Leistungen Restlaufzeit größer 1 Jahr</field>
      <field name="parent_id" ref="chart_skr04_1200"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1235" model="account.account.template">
      <field name="code">1235</field>
      <field name="name">Wechsel aus Lieferungen und Leistungen- bundesbankfähig.</field>
      <field name="parent_id" ref="chart_skr04_1200"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1240" model="account.account.template">
      <field name="code">1240</field>
      <field name="name">Zweifelhafte Forderungen</field>
      <field name="parent_id" ref="chart_skr04_1200"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1241" model="account.account.template">
      <field name="code">1241</field>
      <field name="name">Zweifelhafte Forderungen - Restlaufzeit bis 1 Jahr</field>
      <field name="parent_id" ref="chart_skr04_1200"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1245" model="account.account.template">
      <field name="code">1245</field>
      <field name="name">Zweifelhafte Forderungen - Restlaufzeit größer 1 Jahr</field>
      <field name="parent_id" ref="chart_skr04_1200"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_K1BA22" model="account.account.template">
      <field name="code">K1BA22</field>
      <field name="name">Forderungen aus Lieferungen und Leistungen H-Saldo</field>
      <field name="parent_id" ref="chart_skr04_K1BA2"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_1246" model="account.account.template">
      <field name="code">1246</field>
      <field name="name">Einzelwertberechtigungen zu Forderungen mit einer Restlaufzeit bis zu 1 Jahr</field>
      <field name="parent_id" ref="chart_skr04_K1BA22"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1247" model="account.account.template">
      <field name="code">1247</field>
      <field name="name">Einzelwertberechtigungen zu Forderungen mit einer Restlaufzeit von mehr als 1 Jahr</field>
      <field name="parent_id" ref="chart_skr04_K1BA22"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1248" model="account.account.template">
      <field name="code">1248</field>
      <field name="name">Pauschalwertberichtigung zu Forderung mit einer Restlaufzeit bis zu 1 Jahr</field>
      <field name="parent_id" ref="chart_skr04_K1BA22"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1249" model="account.account.template">
      <field name="code">1249</field>
      <field name="name">Pauschalwertberichtigung zu Forderung mit einer Restlaufzeit von mehr als 1 Jahr</field>
      <field name="parent_id" ref="chart_skr04_K1BA22"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1250" model="account.account.template">
      <field name="code">1250</field>
      <field name="name">Forderungen aus Lieferungen und Leistungen gegen Gesellschafter</field>
      <field name="parent_id" ref="chart_skr04_K1BA21"/>
      <field name="reconcile" eval="True"/>
      <field name="type">receivable</field>
      <field name="user_type" ref="account_type_receivable_de"/>
    </record>

    <record id="chart_skr04_1251" model="account.account.template">
      <field name="code">1251</field>
      <field name="name">Forderungen aus Lieferungen und Leistungen gegen Gesellschafter - Restlaufzeit bis 1 Jahr</field>
      <field name="parent_id" ref="chart_skr04_K1BA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1255" model="account.account.template">
      <field name="code">1255</field>
      <field name="name">Forderungen aus Lieferungen und Leistungen gegen Gesellschafter - Restlaufzeit größer 1 Jahr</field>
      <field name="parent_id" ref="chart_skr04_K1BA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1258" model="account.account.template">
      <field name="code">1258</field>
      <field name="name">Gegenkonto zu sonstigen Vermögensgegenständen bei Buchungen über Debitorenkonto</field>
      <field name="parent_id" ref="chart_skr04_K1BA22"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_K1BA23" model="account.account.template">
      <field name="code">K1BA23</field>
      <field name="name">Forderungen aus Lieferungen und Leistungen H-Saldo oder sonstige Verbindlichkeiten S-Saldo</field>
      <field name="parent_id" ref="chart_skr04_K1BA2"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_1259" model="account.account.template">
      <field name="code">1259</field>
      <field name="name">Gegenkonto 1221-1229- 1240-1245- 1250-1257- 1270-1279- 1290-1297 bei Aufteilung Debitorenkonto</field>
      <field name="parent_id" ref="chart_skr04_K1BA23"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_K1BA24" model="account.account.template">
      <field name="code">K1BA24</field>
      <field name="name">Forderungen gegen verbundene Unternehmen oder Verbindlichkeiten gegenüber verbundenen Unternehmen</field>
      <field name="parent_id" ref="chart_skr04_K1BA2"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_1260" model="account.account.template">
      <field name="code">1260</field>
      <field name="name">Forderungen gegen verbundene Unternehmen </field>
      <field name="parent_id" ref="chart_skr04_K1BA24"/>
      <field name="reconcile" eval="True"/>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1261" model="account.account.template">
      <field name="code">1261</field>
      <field name="name">Forderungen gegen verbundene Unternehmen - Restlaufzeit bis 1 Jahr. </field>
      <field name="parent_id" ref="chart_skr04_1260"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1265" model="account.account.template">
      <field name="code">1265</field>
      <field name="name">Forderungen gegen verbundene Unternehmen - Restlaufzeit größer 1 Jahr. </field>
      <field name="parent_id" ref="chart_skr04_1260"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1266" model="account.account.template">
      <field name="code">1266</field>
      <field name="name">Besitzwechsel gegen verbundene Unternehmen</field>
      <field name="parent_id" ref="chart_skr04_1260"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1267" model="account.account.template">
      <field name="code">1267</field>
      <field name="name">Besitzwechsel gegen verbundene Unternehmen - Restlaufzeit bis 1 Jahr</field>
      <field name="parent_id" ref="chart_skr04_1260"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1268" model="account.account.template">
      <field name="code">1268</field>
      <field name="name">Besitzwechsel gegen verbundene Unternehmen - Restlaufzeit größer Jahr</field>
      <field name="parent_id" ref="chart_skr04_1260"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1269" model="account.account.template">
      <field name="code">1269</field>
      <field name="name">Besitzwechsel gegen verbundene Unternehmen- bundesbankfähig</field>
      <field name="parent_id" ref="chart_skr04_1260"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1270" model="account.account.template">
      <field name="code">1270</field>
      <field name="name">Forderungen aus Lieferungen und Leistungen gegen verbundenen Unternehmen</field>
      <field name="parent_id" ref="chart_skr04_1260"/>
      <field name="reconcile" eval="True"/>
      <field name="type">receivable</field>
      <field name="user_type" ref="account_type_receivable_de"/>
    </record>

    <record id="chart_skr04_1271" model="account.account.template">
      <field name="code">1271</field>
      <field name="name">Forderungen aus Lieferungen und Leistungen gegen verbundenen Unternehmen - Restlaufzeit bis 1 Jahr</field>
      <field name="parent_id" ref="chart_skr04_1260"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1275" model="account.account.template">
      <field name="code">1275</field>
      <field name="name">Forderungen aus Lieferungen und Leistungen gegen verbundenen Unternehmen - Restlaufzeit größer 1 Jahr</field>
      <field name="parent_id" ref="chart_skr04_1260"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_K1BA25" model="account.account.template">
      <field name="code">K1BA25</field>
      <field name="name">Forderungen gegen verbundene Unternehmen H-Saldo</field>
      <field name="parent_id" ref="chart_skr04_K1BA2"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_1276" model="account.account.template">
      <field name="code">1276</field>
      <field name="name">Wertberichtigungen zu Forderungen mit einer Restlaufzeit bis zu 1 Jahr gegen verbundene Unternehmen</field>
      <field name="parent_id" ref="chart_skr04_K1BA25"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1277" model="account.account.template">
      <field name="code">1277</field>
      <field name="name">Wertberichtigungen zu Forderungen mit einer Restlaufzeit von mehr als 1 Jahr gegen verbundene Unternehmen</field>
      <field name="parent_id" ref="chart_skr04_K1BA25"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_K1BA26" model="account.account.template">
      <field name="code">K1BA26</field>
      <field name="name">Forderungen geg. Untern.- m. d. e. Beteiligungsverhältnis besteht od. Verbindl. gegen Untern. - mit denen ein Beteiligungsverhältnis besteht</field>
      <field name="parent_id" ref="chart_skr04_K1BA2"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_1280" model="account.account.template">
      <field name="code">1280</field>
      <field name="name">Forderungen gegen Unternehmen- mit denen ein Beteiligungsverhältnis besteht</field>
      <field name="parent_id" ref="chart_skr04_K1BA26"/>
      <field name="reconcile" eval="True"/>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1281" model="account.account.template">
      <field name="code">1281</field>
      <field name="name">Forderungen gegen Unternehmen- mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit bis 1 Jahr</field>
      <field name="parent_id" ref="chart_skr04_1280"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1285" model="account.account.template">
      <field name="code">1285</field>
      <field name="name">Forderungen gegen Unternehmen- mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit größer 1 Jahr</field>
      <field name="parent_id" ref="chart_skr04_1280"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1286" model="account.account.template">
      <field name="code">1286</field>
      <field name="name">Besitzwechsel gegen Unternehmen- mit denen ein Beteiligungsverhältnis besteht</field>
      <field name="parent_id" ref="chart_skr04_1280"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1287" model="account.account.template">
      <field name="code">1287</field>
      <field name="name">Besitzwechsel gegen Unternehmen- mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit bis 1 Jahr</field>
      <field name="parent_id" ref="chart_skr04_1280"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1288" model="account.account.template">
      <field name="code">1288</field>
      <field name="name">Besitzwechsel gegen Unternehmen- mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit größer 1 Jahr</field>
      <field name="parent_id" ref="chart_skr04_1280"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1289" model="account.account.template">
      <field name="code">1289</field>
      <field name="name">Besitzwechsel gegen Unternehmen- mit denen ein Beteiligungsverhältnis besteht- bundesbankfähig</field>
      <field name="parent_id" ref="chart_skr04_1280"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1290" model="account.account.template">
      <field name="code">1290</field>
      <field name="name">Forderungen aus Lieferungen und Leistungen gegen Unternehmen- mit denen ein Beteiligungsverhältnis besteht</field>
      <field name="parent_id" ref="chart_skr04_1280"/>
      <field name="reconcile" eval="True"/>
      <field name="type">receivable</field>
      <field name="user_type" ref="account_type_receivable_de"/>
    </record>

    <record id="chart_skr04_1291" model="account.account.template">
      <field name="code">1291</field>
      <field name="name">Forderungen aus Lieferungen und Leistungen gegen Unternehmen- mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit bis 1 Jahr</field>
      <field name="parent_id" ref="chart_skr04_1280"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1295" model="account.account.template">
      <field name="code">1295</field>
      <field name="name">Forderungen aus Lieferungen und Leistungen gegen Unternehmen- mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit größer 1 Jahr</field>
      <field name="parent_id" ref="chart_skr04_1280"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_K1BA27" model="account.account.template">
      <field name="code">K1BA27</field>
      <field name="name">Forderungen gegen Unternehmen- mit denen ein Beteiligungsverhältnis besteht H-Saldo</field>
      <field name="parent_id" ref="chart_skr04_K1BA2"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_1296" model="account.account.template">
      <field name="code">1296</field>
      <field name="name">Wertberichtigungen zu Forderungen mit einer Restlaufzeit bis zu 1 Jahr gegen Unternhemen- mit denen ein Beteiligungsverhältnis besteht</field>
      <field name="parent_id" ref="chart_skr04_K1BA27"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1297" model="account.account.template">
      <field name="code">1297</field>
      <field name="name">Wertberichtigungen zu Forderungen mit einer Restlaufzeit von mehr als 1 Jahr gegen Unternhemen- mit denen ein Beteiligungsverhältnis besteht</field>
      <field name="parent_id" ref="chart_skr04_K1BA27"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_K1BA28" model="account.account.template">
      <field name="code">K1BA28</field>
      <field name="name">Eingeforderte- noch ausstehende Kapitaleinlagen</field>
      <field name="parent_id" ref="chart_skr04_K1BA2"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_1298" model="account.account.template">
      <field name="code">1298</field>
      <field name="name">Ausstehende Einlagen auf das gezeichnete Kapital- eingefordert (Forderungen- nicht eingeforderte ausstehende Einlagen s. Konto 2910)</field>
      <field name="parent_id" ref="chart_skr04_K1BA28"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_K1BA29" model="account.account.template">
      <field name="code">K1BA29</field>
      <field name="name">Eingeforderte Nachschüsse</field>
      <field name="parent_id" ref="chart_skr04_K1BA2"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_1299" model="account.account.template">
      <field name="code">1299</field>
      <field name="name">Eingeforderte Nachschüsse (gegenkonto 2929)</field>
      <field name="parent_id" ref="chart_skr04_K1BA29"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_K1BA2a" model="account.account.template">
      <field name="code">K1BA2a</field>
      <field name="name">Sonstige Vermögensgegenstände</field>
      <field name="parent_id" ref="chart_skr04_K1BA2"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_1300" model="account.account.template">
      <field name="code">1300</field>
      <field name="name">Sonstige Vermögensgegenstände</field>
      <field name="parent_id" ref="chart_skr04_K1BA2a"/>
      <field name="reconcile" eval="False"/>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1301" model="account.account.template">
      <field name="code">1301</field>
      <field name="name">Sonstige Vermögensgegenstände - Restlaufzeit bis 1 Jahr</field>
      <field name="parent_id" ref="chart_skr04_1300"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1305" model="account.account.template">
      <field name="code">1305</field>
      <field name="name">Sonstige Vermögensgegenstände - Restlaufzeit größer 1 Jahr</field>
      <field name="parent_id" ref="chart_skr04_1300"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1310" model="account.account.template">
      <field name="code">1310</field>
      <field name="name">Forderungen gegen Vorstandsmitglieder und Geschäftsführer</field>
      <field name="parent_id" ref="chart_skr04_1300"/>
      <field name="reconcile" eval="True"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1311" model="account.account.template">
      <field name="code">1311</field>
      <field name="name">Forderungen gegen Vorstandsmitglieder und Geschäftsführer - Restlaufzeit bis 1 Jahr</field>
      <field name="parent_id" ref="chart_skr04_1300"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1315" model="account.account.template">
      <field name="code">1315</field>
      <field name="name">Forderungen gegen Vorstandsmitglieder und Geschäftsführer - Restlaufzeit größer 1 Jahr</field>
      <field name="parent_id" ref="chart_skr04_1300"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1320" model="account.account.template">
      <field name="code">1320</field>
      <field name="name">Forderung gegen Aufsichtsrats- und Beirats- Mitglieder</field>
      <field name="parent_id" ref="chart_skr04_1300"/>
      <field name="reconcile" eval="True"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1321" model="account.account.template">
      <field name="code">1321</field>
      <field name="name">Forderung gegen Aufsichtsrats- und Beirats- Mitglieder - Restlaufzeit bis 1 Jahr</field>
      <field name="parent_id" ref="chart_skr04_1300"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1325" model="account.account.template">
      <field name="code">1325</field>
      <field name="name">Forderung gegen Aufsichtsrats- und Beirats- Mitglieder - Restlaufzeit größer 1 Jahr</field>
      <field name="parent_id" ref="chart_skr04_1300"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1330" model="account.account.template">
      <field name="code">1330</field>
      <field name="name">Forderungen gegen Gesellschafter</field>
      <field name="parent_id" ref="chart_skr04_1300"/>
      <field name="reconcile" eval="True"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1331" model="account.account.template">
      <field name="code">1331</field>
      <field name="name">Forderungen gegen Gesellschafter - Restlaufzeit bis 1 Jahr</field>
      <field name="parent_id" ref="chart_skr04_1300"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1335" model="account.account.template">
      <field name="code">1335</field>
      <field name="name">Forderungen gegen Gesellschafter - Restlaufzeit größer 1 Jahr</field>
      <field name="parent_id" ref="chart_skr04_1300"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1340" model="account.account.template">
      <field name="code">1340</field>
      <field name="name">Forderungen gegen Personal aus Lohn- und Gehaltsabrechnung</field>
      <field name="parent_id" ref="chart_skr04_1300"/>
      <field name="reconcile" eval="True"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1341" model="account.account.template">
      <field name="code">1341</field>
      <field name="name">Forderungen gegen Personal aus Lohn- und Gehaltsabrechnung - Restlaufzeit bis 1 Jahr</field>
      <field name="parent_id" ref="chart_skr04_1300"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1345" model="account.account.template">
      <field name="code">1345</field>
      <field name="name">Forderungen gegen Personal aus Lohn- und Gehaltsabrechnung - Restlaufzeit größer 1 Jahr</field>
      <field name="parent_id" ref="chart_skr04_1300"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1350" model="account.account.template">
      <field name="code">1350</field>
      <field name="name">Kautionen </field>
      <field name="parent_id" ref="chart_skr04_1300"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1351" model="account.account.template">
      <field name="code">1351</field>
      <field name="name">Kautionen - Restlaufzeit bis 1 Jahr</field>
      <field name="parent_id" ref="chart_skr04_1300"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1355" model="account.account.template">
      <field name="code">1355</field>
      <field name="name">Kautionen - Restlaufzeit größer 1 Jar</field>
      <field name="parent_id" ref="chart_skr04_1300"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1360" model="account.account.template">
      <field name="code">1360</field>
      <field name="name">Darlehen</field>
      <field name="parent_id" ref="chart_skr04_1300"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1361" model="account.account.template">
      <field name="code">1361</field>
      <field name="name">Darlehen - Restlaufzeit bis 1 jahr</field>
      <field name="parent_id" ref="chart_skr04_1300"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1365" model="account.account.template">
      <field name="code">1365</field>
      <field name="name">Darlehen - Restlaufzeit größer 1 jahr</field>
      <field name="parent_id" ref="chart_skr04_1300"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_K1BA2b" model="account.account.template">
      <field name="code">K1BA2b</field>
      <field name="name">Sonstige Vermögensgegenstände oder sonstige Verbindlichkeiten</field>
      <field name="parent_id" ref="chart_skr04_K1BA2"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_1370" model="account.account.template">
      <field name="code">1370</field>
      <field name="name">Durchlaufende Posten</field>
      <field name="parent_id" ref="chart_skr04_K1BA2b"/>
      <field name="reconcile" eval="True"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1374" model="account.account.template">
      <field name="code">1374</field>
      <field name="name">Fremdgeld</field>
      <field name="parent_id" ref="chart_skr04_K1BA2b"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1375" model="account.account.template">
      <field name="code">1375</field>
      <field name="name">Agenturwarenabrechnung</field>
      <field name="parent_id" ref="chart_skr04_K1BA2a"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1376" model="account.account.template">
      <field name="code">1376</field>
      <field name="name">Nachträglich abziehbare Vorsteuer- § 15a Abs. 2 UStG</field>
      <field name="parent_id" ref="chart_skr04_K1BA2b"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1377" model="account.account.template">
      <field name="code">1377</field>
      <field name="name">Zurückzuzahlende Vorsteuer- § 15a Abs. 2 UStG</field>
      <field name="parent_id" ref="chart_skr04_K1BA2b"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1378" model="account.account.template">
      <field name="code">1378</field>
      <field name="name">Ansprüche aus Rückdeckungsversicherungen</field>
      <field name="parent_id" ref="chart_skr04_K1BA2a"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1390" model="account.account.template">
      <field name="code">1390</field>
      <field name="name">GmbH-Anteile zum kurzfristigen Verbleib</field>
      <field name="parent_id" ref="chart_skr04_K1BA2a"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1395" model="account.account.template">
      <field name="code">1395</field>
      <field name="name">Genossenschaftsanteile zum kurzfristigen Verbleib</field>
      <field name="parent_id" ref="chart_skr04_K1BA2a"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1396" model="account.account.template">
      <field name="code">1396</field>
      <field name="name">Nachträglich abziehbare Vorsteuer- § 15a Abs. 1 UStG- bewegliche Wirtschaftsgüter</field>
      <field name="parent_id" ref="chart_skr04_K1BA2b"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1397" model="account.account.template">
      <field name="code">1397</field>
      <field name="name">Zurückzuzahlende Vorsteuer- § 15a Abs. 1 UStG- bewegliche Wirtschaftsgüter</field>
      <field name="parent_id" ref="chart_skr04_K1BA2b"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1398" model="account.account.template">
      <field name="code">1398</field>
      <field name="name">Natürlich abziehbare Vorsteuer- § 15a Abs. 1 UStG- unbewegliche Wirtschaftsgüter</field>
      <field name="parent_id" ref="chart_skr04_K1BA2b"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1399" model="account.account.template">
      <field name="code">1399</field>
      <field name="name">Zurückzahlende Vorsteuer- § 15a Abs. 1 UStG- unbewegliche Wirtschaftsgüter</field>
      <field name="parent_id" ref="chart_skr04_K1BA2b"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

<record id="chart_skr04_1400" model="account.account.template">
      <field name="code">1400</field>
      <field name="name">Abziehbare Vorsteuer</field>
      <field name="parent_id" ref="chart_skr04_K1BA2b"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1401" model="account.account.template">
      <field name="code">1401</field>
      <field name="name">Abziehbare Vorsteuer 7%</field>
      <field name="parent_id" ref="chart_skr04_K1BA2b"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1402" model="account.account.template">
      <field name="code">1402</field>
      <field name="name">Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb</field>
      <field name="parent_id" ref="chart_skr04_K1BA2b"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1403" model="account.account.template">
      <field name="code">1403</field>
      <field name="name">Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb 16%</field>
      <field name="parent_id" ref="chart_skr04_K1BA2b"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1404" model="account.account.template">
      <field name="code">1404</field>
      <field name="name">Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb 19%</field>
      <field name="parent_id" ref="chart_skr04_K1BA2b"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1405" model="account.account.template">
      <field name="code">1405</field>
      <field name="name">Abziehbare Vorsteuer 16%</field>
      <field name="parent_id" ref="chart_skr04_K1BA2b"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1406" model="account.account.template">
      <field name="code">1406</field>
      <field name="name">Abziehbare Vorsteuer 19%</field>
      <field name="parent_id" ref="chart_skr04_K1BA2b"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1407" model="account.account.template">
      <field name="code">1407</field>
      <field name="name">Abziehbare Vorsteuer nach § 13b UStG 19%</field>
      <field name="parent_id" ref="chart_skr04_K1BA2b"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1408" model="account.account.template">
      <field name="code">1408</field>
      <field name="name">Abziehbare Vorsteuer nach § 13b UStG </field>
      <field name="parent_id" ref="chart_skr04_K1BA2b"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1409" model="account.account.template">
      <field name="code">1409</field>
      <field name="name">Abziehbare Vorsteuer nach § 13b UStG 16%</field>
      <field name="parent_id" ref="chart_skr04_K1BA2b"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1410" model="account.account.template">
      <field name="code">1410</field>
      <field name="name">Aufzuteilende Vorsteuer</field>
      <field name="parent_id" ref="chart_skr04_K1BA2b"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1411" model="account.account.template">
      <field name="code">1411</field>
      <field name="name">Aufzuteilende Vorsteuer 7%</field>
      <field name="parent_id" ref="chart_skr04_K1BA2b"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1412" model="account.account.template">
      <field name="code">1412</field>
      <field name="name">Aufzuteilende Vorsteuer aus innergemeinschaftlichem Erwerb</field>
      <field name="parent_id" ref="chart_skr04_K1BA2b"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1413" model="account.account.template">
      <field name="code">1413</field>
      <field name="name">Aufzuteilende Vorsteuer aus innergemeinschaftlichem Erwerb 19%</field>
      <field name="parent_id" ref="chart_skr04_K1BA2b"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1415" model="account.account.template">
      <field name="code">1415</field>
      <field name="name">Aufzuteilende Vorsteuer 16%</field>
      <field name="parent_id" ref="chart_skr04_K1BA2b"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1416" model="account.account.template">
      <field name="code">1416</field>
      <field name="name">Aufzuteilende Vorsteuer 19%</field>
      <field name="parent_id" ref="chart_skr04_K1BA2b"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1417" model="account.account.template">
      <field name="code">1417</field>
      <field name="name">Aufzuteilende Vorsteuer nach §§ 13a/13b UStG</field>
      <field name="parent_id" ref="chart_skr04_K1BA2b"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1418" model="account.account.template">
      <field name="code">1418</field>
      <field name="name">Aufzuteilende Vorsteuer nach §§ 13a/13b UStG 16%</field>
      <field name="parent_id" ref="chart_skr04_K1BA2b"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1419" model="account.account.template">
      <field name="code">1419</field>
      <field name="name">Aufzuteilende Vorsteuer nach §§ 13a/13b UStG 19%</field>
      <field name="parent_id" ref="chart_skr04_K1BA2b"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1420" model="account.account.template">
      <field name="code">1420</field>
      <field name="name">Umsatzsteuerforderung</field>
      <field name="parent_id" ref="chart_skr04_K1BA2a"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1421" model="account.account.template">
      <field name="code">1421</field>
      <field name="name">Umsatzsteuerforderungen laufendes Jahr</field>
      <field name="parent_id" ref="chart_skr04_K1BA2b"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1422" model="account.account.template">
      <field name="code">1422</field>
      <field name="name">Umsatzsteuerforderungen Vorjahr</field>
      <field name="parent_id" ref="chart_skr04_K1BA2a"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1425" model="account.account.template">
      <field name="code">1425</field>
      <field name="name">Umsatzsteuerforderungen frühere Jahre</field>
      <field name="parent_id" ref="chart_skr04_K1BA2a"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1427" model="account.account.template">
      <field name="code">1427</field>
      <field name="name">Forderungen aus einrichteten Verbrauchsteuern</field>
      <field name="parent_id" ref="chart_skr04_K1BA2a"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1431" model="account.account.template">
      <field name="code">1431</field>
      <field name="name">Abziehbare Vorsteuer aus der Auslagerung von Gegenständen aus einem Unsatzsteuerlager</field>
      <field name="parent_id" ref="chart_skr04_K1BA2b"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1432" model="account.account.template">
      <field name="code">1432</field>
      <field name="name">Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb von Neufahrzeugen von Lieferanten ohne Ust-Identifikationsnummer</field>
      <field name="parent_id" ref="chart_skr04_K1BA2b"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1433" model="account.account.template">
      <field name="code">1433</field>
      <field name="name">Bezahlte Einfuhrumsatzsteuer</field>
      <field name="parent_id" ref="chart_skr04_K1BA2b"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1434" model="account.account.template">
      <field name="code">1434</field>
      <field name="name">Vorsteuer im Folgejahr abziehbar</field>
      <field name="parent_id" ref="chart_skr04_K1BA2b"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1435" model="account.account.template">
      <field name="code">1435</field>
      <field name="name">Steuerüberzahlungen</field>
      <field name="parent_id" ref="chart_skr04_K1BA2a"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1440" model="account.account.template">
      <field name="code">1440</field>
      <field name="name">Steuererstattungsanspruch gegenüber andere EG-Ländern</field>
      <field name="parent_id" ref="chart_skr04_K1BA2a"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1450" model="account.account.template">
      <field name="code">1450</field>
      <field name="name">Körperschaftsteuerrückforderung</field>
      <field name="parent_id" ref="chart_skr04_K1BA2a"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1452" model="account.account.template">
      <field name="code">1452</field>
      <field name="name">Körperschaftsteuerguthaben nach § 37 KStG - Restlaufzeit bis 1 Jahr</field>
      <field name="parent_id" ref="chart_skr04_K1BA2a"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1453" model="account.account.template">
      <field name="code">1453</field>
      <field name="name">Körperschaftsteuerguthaben nach § 37 KStG - Restlaufzeit größer 1 Jahr</field>
      <field name="parent_id" ref="chart_skr04_K1BA2a"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1456" model="account.account.template">
      <field name="code">1456</field>
      <field name="name">Forderungen an das Finanzamt aus abgeführtem Bauabzugsbetrag</field>
      <field name="parent_id" ref="chart_skr04_K1BA2a"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1460" model="account.account.template">
      <field name="code">1460</field>
      <field name="name">Geldtransit</field>
      <field name="parent_id" ref="chart_skr04_K1BA2b"/>
      <field name="reconcile" eval="True"/>
      <field name="type">liquidity</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1480" model="account.account.template">
      <field name="code">1480</field>
      <field name="name">Gegenkonto Vorsteuer § 4/3 EStG</field>
      <field name="parent_id" ref="chart_skr04_K1BA2b"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1481" model="account.account.template">
      <field name="code">1481</field>
      <field name="name">Auflösung Vorsteuer aus Vorjahr § 4/3 EStG</field>
      <field name="parent_id" ref="chart_skr04_K1BA2b"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1482" model="account.account.template">
      <field name="code">1482</field>
      <field name="name">Vorsteuer aus Investitionen § 4/3 EStG</field>
      <field name="parent_id" ref="chart_skr04_K1BA2b"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1483" model="account.account.template">
      <field name="code">1483</field>
      <field name="name">Gegenkonto für Vorsteuer nach Durchschnittssätzen für § 4 Abs. 3 EStG</field>
      <field name="parent_id" ref="chart_skr04_K1BA2b"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1484" model="account.account.template">
      <field name="code">1484</field>
      <field name="name">Vorsteuer nach allgemeinen Durchschnittssätzen UStVA Kz. 63</field>
      <field name="parent_id" ref="chart_skr04_K1BA2b"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1485" model="account.account.template">
      <field name="code">1485</field>
      <field name="name">Verrechnungskonto Gewinnermittlung § 4/3 EStG- ergebniswirksam</field>
      <field name="parent_id" ref="chart_skr04_K1BA2b"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1486" model="account.account.template">
      <field name="code">1486</field>
      <field name="name">Verrechnungskonto Gewinnermittlung § 4/3 EStG- nicht ergebniswirksam</field>
      <field name="parent_id" ref="chart_skr04_K1BA2b"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1487" model="account.account.template">
      <field name="code">1487</field>
      <field name="name">Wirtschaftsgüter des Umlaufvermögens gemäß §4 Abs. 3 Satz 4 EStG</field>
      <field name="parent_id" ref="chart_skr04_K1BA2b"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1490" model="account.account.template">
      <field name="code">1490</field>
      <field name="name">Verrechnungskonto Ist-Versteuerung</field>
      <field name="parent_id" ref="chart_skr04_K1BA2b"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_K1BA2c" model="account.account.template">
      <field name="code">K1BA2c</field>
      <field name="name">Sonstige Verbindlichkeiten S-Saldo</field>
      <field name="parent_id" ref="chart_skr04_K1BA2"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_1495" model="account.account.template">
      <field name="code">1495</field>
      <field name="name">Verrechnungskonto erhaltene Anzahlungen bei Buchungen über Debitorenkonto</field>
      <field name="parent_id" ref="chart_skr04_K1BA2c"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1498" model="account.account.template">
      <field name="code">1498</field>
      <field name="name">überleitungskonto Kostenstellen</field>
      <field name="parent_id" ref="chart_skr04_K1BA2b"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_K1BA3" model="account.account.template">
      <field name="code">K1BA3</field>
      <field name="name">Wertpapiere</field>
      <field name="parent_id" ref="chart_skr04_K1BA"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_K1BA31" model="account.account.template">
      <field name="code">K1BA31</field>
      <field name="name">Anteile an verbundenen Unternehmen</field>
      <field name="parent_id" ref="chart_skr04_K1BA3"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_1500" model="account.account.template">
      <field name="code">1500</field>
      <field name="name">Anteile an verbundenen Unternehmen (Umlaufvermögen)</field>
      <field name="parent_id" ref="chart_skr04_K1BA31"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1504" model="account.account.template">
      <field name="code">1504</field>
      <field name="name">Anteile an herrschender oder mit Mehrheit beteiligter Gesellschaft</field>
      <field name="parent_id" ref="chart_skr04_K1BA31"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_K1BA32" model="account.account.template">
      <field name="code">K1BA32</field>
      <field name="name">Eigene Anteile </field>
      <field name="parent_id" ref="chart_skr04_K1BA3"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_1505" model="account.account.template">
      <field name="code">1505</field>
      <field name="name">Eigene Anteile </field>
      <field name="parent_id" ref="chart_skr04_K1BA32"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_K1BA33" model="account.account.template">
      <field name="code">K1BA33</field>
      <field name="name">Sonstige Wertpapiere</field>
      <field name="parent_id" ref="chart_skr04_K1BA3"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_1510" model="account.account.template">
      <field name="code">1510</field>
      <field name="name">Sonstige Wertpapiere</field>
      <field name="parent_id" ref="chart_skr04_K1BA33"/>
      <field name="reconcile" eval="False"/>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1520" model="account.account.template">
      <field name="code">1520</field>
      <field name="name">Finanzwechsel</field>
      <field name="parent_id" ref="chart_skr04_1510"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1525" model="account.account.template">
      <field name="code">1525</field>
      <field name="name">Andere Wertpapiere mit unwesentlichen Wertschwankungen im Sinne Textziffer 18 DRS 2</field>
      <field name="parent_id" ref="chart_skr04_1510"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1530" model="account.account.template">
      <field name="code">1530</field>
      <field name="name">Wertpapieranlagen im Rahmen der Kurzfristigen Finanzdisposition </field>
      <field name="parent_id" ref="chart_skr04_1510"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_K1BA4" model="account.account.template">
      <field name="code">K1BA4</field>
      <field name="name">Kassenbestand- Bundesbankguthaben- Guthaben bei Kreditinstituten und Schecks</field>
      <field name="parent_id" ref="chart_skr04_K1BA"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_K1BA41" model="account.account.template">
      <field name="code">K1BA41</field>
      <field name="name">Kassenbestand- Bundesbankguthaben- Guthaben bei Kreditinstituten und Schecks</field>
      <field name="parent_id" ref="chart_skr04_K1BA4"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_1550" model="account.account.template">
      <field name="code">1550</field>
      <field name="name">Schecks</field>
      <field name="parent_id" ref="chart_skr04_K1BA41"/>
      <field name="reconcile" eval="True"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1600" model="account.account.template">
      <field name="code">1600</field>
      <field name="name">Kasse </field>
      <field name="parent_id" ref="chart_skr04_K1BA41"/>
      <field name="reconcile" eval="True"/>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1610" model="account.account.template">
      <field name="code">1610</field>
      <field name="name">Nebenkasse 1</field>
      <field name="parent_id" ref="chart_skr04_1600"/>
      <field name="reconcile" eval="True"/>
      <field name="type">liquidity</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1620" model="account.account.template">
      <field name="code">1620</field>
      <field name="name">Nebenkasse 2</field>
      <field name="parent_id" ref="chart_skr04_1600"/>
      <field name="reconcile" eval="True"/>
      <field name="type">liquidity</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_K1BA42" model="account.account.template">
      <field name="code">K1BA42</field>
      <field name="name">Kassenbestand - Bundesbankguthaben - Guthaben b. Kreditinstit. u. Schecks o. Verbindlichk. geg. Kreditinstituten</field>
      <field name="parent_id" ref="chart_skr04_K1BA4"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_1700" model="account.account.template">
      <field name="code">1700</field>
      <field name="name">Postbank</field>
      <field name="parent_id" ref="chart_skr04_K1BA42"/>
      <field name="reconcile" eval="True"/>
      <field name="type">liquidity</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1710" model="account.account.template">
      <field name="code">1710</field>
      <field name="name">Postbank 1</field>
      <field name="parent_id" ref="chart_skr04_K1BA42"/>
      <field name="reconcile" eval="True"/>
      <field name="type">liquidity</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1720" model="account.account.template">
      <field name="code">1720</field>
      <field name="name">Postbank 2</field>
      <field name="parent_id" ref="chart_skr04_K1BA42"/>
      <field name="reconcile" eval="True"/>
      <field name="type">liquidity</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1730" model="account.account.template">
      <field name="code">1730</field>
      <field name="name">Postbank 3</field>
      <field name="parent_id" ref="chart_skr04_K1BA42"/>
      <field name="reconcile" eval="True"/>
      <field name="type">liquidity</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1780" model="account.account.template">
      <field name="code">1780</field>
      <field name="name">LZB-Guthaben</field>
      <field name="parent_id" ref="chart_skr04_K1BA42"/>
      <field name="reconcile" eval="False"/>
      <field name="type">liquidity</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1790" model="account.account.template">
      <field name="code">1790</field>
      <field name="name">Bundesbankguthaben</field>
      <field name="parent_id" ref="chart_skr04_K1BA42"/>
      <field name="reconcile" eval="False"/>
      <field name="type">liquidity</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1800" model="account.account.template">
      <field name="code">1800</field>
      <field name="name">Bank</field>
      <field name="parent_id" ref="chart_skr04_K1BA42"/>
      <field name="reconcile" eval="True"/>
      <field name="type">liquidity</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>


    <record id="chart_skr04_1810" model="account.account.template">
      <field name="code">1810</field>
      <field name="name">Bank 1</field>
      <field name="parent_id" ref="chart_skr04_K1BA42"/>
      <field name="reconcile" eval="True"/>
      <field name="type">liquidity</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1820" model="account.account.template">
      <field name="code">1820</field>
      <field name="name">Bank 2</field>
      <field name="parent_id" ref="chart_skr04_K1BA42"/>
      <field name="reconcile" eval="True"/>
      <field name="type">liquidity</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1830" model="account.account.template">
      <field name="code">1830</field>
      <field name="name">Bank 3</field>
      <field name="parent_id" ref="chart_skr04_K1BA42"/>
      <field name="reconcile" eval="True"/>
      <field name="type">liquidity</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1840" model="account.account.template">
      <field name="code">1840</field>
      <field name="name">Bank 4</field>
      <field name="parent_id" ref="chart_skr04_K1BA42"/>
      <field name="reconcile" eval="True"/>
      <field name="type">liquidity</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1850" model="account.account.template">
      <field name="code">1850</field>
      <field name="name">Bank 5</field>
      <field name="parent_id" ref="chart_skr04_K1BA42"/>
      <field name="reconcile" eval="True"/>
      <field name="type">liquidity</field>
      <field name="user_type" ref="account_type_asset_de"/>
     </record>

    <record id="chart_skr04_1890" model="account.account.template">
      <field name="code">1890</field>
      <field name="name">Finanzmittelanlagen im Rahmen der Kurzfristigen Finanzdisposition</field>
      <field name="parent_id" ref="chart_skr04_K1BA42"/>
      <field name="reconcile" eval="True"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
     </record>

    <record id="chart_skr04_1895" model="account.account.template">
      <field name="code">1895</field>
      <field name="name">Verbindlichkeiten gegenüber Kreditinstituten (nicht im Finanzmittelfonds enthalten)</field>
      <field name="parent_id" ref="chart_skr04_K1BA42"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_K1BA5" model="account.account.template">
      <field name="code">K1BA5</field>
      <field name="name">Abgrenzungsposten</field>
      <field name="parent_id" ref="chart_skr04_K1BA"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_K1BA51" model="account.account.template">
      <field name="code">K1BA51</field>
      <field name="name">Rechnungsabgrenzungsposten</field>
      <field name="parent_id" ref="chart_skr04_K1BA5"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_1900" model="account.account.template">
      <field name="code">1900</field>
      <field name="name">Aktive Rechnungsabgrenzung</field>
      <field name="parent_id" ref="chart_skr04_K1BA51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1920" model="account.account.template">
      <field name="code">1920</field>
      <field name="name">Als Aufwand berücksichtigte Zölle und Verbrauchsteuern auf Vorräte</field>
      <field name="parent_id" ref="chart_skr04_1900"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1930" model="account.account.template">
      <field name="code">1930</field>
      <field name="name">Als Aufwand berücksichtigte Umstazsteuer auf Anzahlungen</field>
      <field name="parent_id" ref="chart_skr04_1900"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_1940" model="account.account.template">
      <field name="code">1940</field>
      <field name="name">Damnum/Disagio</field>
      <field name="parent_id" ref="chart_skr04_1900"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_K1BA52" model="account.account.template">
      <field name="code">K1BA52</field>
      <field name="name">Abgrenzung latenter Steuern</field>
      <field name="parent_id" ref="chart_skr04_K1BA5"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_1950" model="account.account.template">
      <field name="code">1950</field>
      <field name="name">Abgrenzung aktive latente Steuern </field>
      <field name="parent_id" ref="chart_skr04_K1BA52"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_asset_de"/>
    </record>

    <record id="chart_skr04_K2BP1" model="account.account.template">
      <field name="code">K2BP1</field>
      <field name="name">Kapital Vollhafter / Einzelunternehmer</field>
      <field name="parent_id" ref="chart_skr04_K2BP"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_2000" model="account.account.template">
      <field name="code">2000</field>
      <field name="name">Festkapital</field>
      <field name="parent_id" ref="chart_skr04_K2BP1"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_2010" model="account.account.template">
      <field name="code">2010</field>
      <field name="name">Variables Kapital</field>
      <field name="parent_id" ref="chart_skr04_K2BP1"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_2020" model="account.account.template">
      <field name="code">2020</field>
      <field name="name">Gesellschafter-Darlehen</field>
      <field name="parent_id" ref="chart_skr04_K2BP1"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_2030" model="account.account.template">
      <field name="code">2030</field>
      <field name="name">(zur freien Verfügung )</field>
      <field name="parent_id" ref="chart_skr04_K2BP1"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_K2BP2" model="account.account.template">
      <field name="code">K2BP2</field>
      <field name="name">Kapital Teilhaber</field>
      <field name="parent_id" ref="chart_skr04_K2BP"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_2050" model="account.account.template">
      <field name="code">2050</field>
      <field name="name">Kommandit-Kapital</field>
      <field name="parent_id" ref="chart_skr04_K2BP2"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_2060" model="account.account.template">
      <field name="code">2060</field>
      <field name="name">Verlustausgleichskonto</field>
      <field name="parent_id" ref="chart_skr04_K2BP2"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_2070" model="account.account.template">
      <field name="code">2070</field>
      <field name="name">Gesellschafter-Darlehen</field>
      <field name="parent_id" ref="chart_skr04_K2BP2"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_2080" model="account.account.template">
      <field name="code">2080</field>
      <field name="name">(zur freien Verfügung )</field>
      <field name="parent_id" ref="chart_skr04_K2BP2"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_K2BP3" model="account.account.template">
      <field name="code">K2BP3</field>
      <field name="name">Privat Vollhafter/ Einzelunternehmer</field>
      <field name="parent_id" ref="chart_skr04_K2BP"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_2100" model="account.account.template">
      <field name="code">2100</field>
      <field name="name">Privatentnahmen allgemein</field>
      <field name="parent_id" ref="chart_skr04_K2BP3"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_2130" model="account.account.template">
      <field name="code">2130</field>
      <field name="name">Unentgeltliche Wertabgaben</field>
      <field name="parent_id" ref="chart_skr04_K2BP3"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_2150" model="account.account.template">
      <field name="code">2150</field>
      <field name="name">Privatsteuern</field>
      <field name="parent_id" ref="chart_skr04_K2BP3"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_2180" model="account.account.template">
      <field name="code">2180</field>
      <field name="name">Privateinlagen</field>
      <field name="parent_id" ref="chart_skr04_K2BP3"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_2200" model="account.account.template">
      <field name="code">2200</field>
      <field name="name">Sonderausgaben beschränkt abzugsfähig</field>
      <field name="parent_id" ref="chart_skr04_K2BP3"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_2230" model="account.account.template">
      <field name="code">2230</field>
      <field name="name">Sonderausgaben unbeschränkt abzugsfähig </field>
      <field name="parent_id" ref="chart_skr04_K2BP3"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_2250" model="account.account.template">
      <field name="code">2250</field>
      <field name="name">Zuwendungen- Spenden</field>
      <field name="parent_id" ref="chart_skr04_K2BP3"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_2280" model="account.account.template">
      <field name="code">2280</field>
      <field name="name">Ausgewöhnliche Belastungen</field>
      <field name="parent_id" ref="chart_skr04_K2BP3"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_2300" model="account.account.template">
      <field name="code">2300</field>
      <field name="name">Grundstücksaufwand</field>
      <field name="parent_id" ref="chart_skr04_K2BP3"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_2349" model="account.account.template">
      <field name="code">2349</field>
      <field name="name">Grundstücksaufwand (Umsatzsteuerschlüssel möglich)</field>
      <field name="parent_id" ref="chart_skr04_K2BP3"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_2350" model="account.account.template">
      <field name="code">2350</field>
      <field name="name">Grundstücksertrag</field>
      <field name="parent_id" ref="chart_skr04_K2BP3"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_2399" model="account.account.template">
      <field name="code">2399</field>
      <field name="name">Grundstücksertrag ( Umsatzsteuerschlüssel möglich)</field>
      <field name="parent_id" ref="chart_skr04_K2BP3"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_K2BP4" model="account.account.template">
      <field name="code">K2BP4</field>
      <field name="name">Privat Teilhafter</field>
      <field name="parent_id" ref="chart_skr04_K2BP"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_2500" model="account.account.template">
      <field name="code">2500</field>
      <field name="name">Privatentnahmen allgemein</field>
      <field name="parent_id" ref="chart_skr04_K2BP4"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_2530" model="account.account.template">
      <field name="code">2530</field>
      <field name="name">Unentgeltliche Wertabgaben</field>
      <field name="parent_id" ref="chart_skr04_K2BP4"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_2550" model="account.account.template">
      <field name="code">2550</field>
      <field name="name">Privatsteuern</field>
      <field name="parent_id" ref="chart_skr04_K2BP4"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_2580" model="account.account.template">
      <field name="code">2580</field>
      <field name="name">Privateinlagen</field>
      <field name="parent_id" ref="chart_skr04_K2BP4"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_2600" model="account.account.template">
      <field name="code">2600</field>
      <field name="name">Sonderausgaben beschränkt abzugsfähig</field>
      <field name="parent_id" ref="chart_skr04_K2BP4"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_2630" model="account.account.template">
      <field name="code">2630</field>
      <field name="name">Sonderausgaben unbeschränkt abzugsfähig </field>
      <field name="parent_id" ref="chart_skr04_K2BP4"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_2650" model="account.account.template">
      <field name="code">2650</field>
      <field name="name">Zuwendungen- Spenden</field>
      <field name="parent_id" ref="chart_skr04_K2BP4"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_2680" model="account.account.template">
      <field name="code">2680</field>
      <field name="name">Ausgewöhnliche Belastungen</field>
      <field name="parent_id" ref="chart_skr04_K2BP4"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_2700" model="account.account.template">
      <field name="code">2700</field>
      <field name="name">Grundstücksaufwand</field>
      <field name="parent_id" ref="chart_skr04_K2BP4"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_2750" model="account.account.template">
      <field name="code">2750</field>
      <field name="name">Grundstücksertrag</field>
      <field name="parent_id" ref="chart_skr04_K2BP4"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_K2BP5" model="account.account.template">
      <field name="code">K2BP5</field>
      <field name="name">Gezeichnetes Kapital</field>
      <field name="parent_id" ref="chart_skr04_K2BP"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_K2BP51" model="account.account.template">
      <field name="code">K2BP51</field>
      <field name="name">Gezeichnetes Kapital</field>
      <field name="parent_id" ref="chart_skr04_K2BP5"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_2900" model="account.account.template">
      <field name="code">2900</field>
      <field name="name">Gezeichnetes Kapital</field>
      <field name="parent_id" ref="chart_skr04_K2BP51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_K2BP52" model="account.account.template">
      <field name="code">K2BP52</field>
      <field name="name">Nicht eingeforderte ausstehende Einlagen</field>
      <field name="parent_id" ref="chart_skr04_K2BP5"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_2910" model="account.account.template">
      <field name="code">2910</field>
      <field name="name">Ausstehende Einlagen auf das gezeichnete Kapital- nicht eingefordert (Passivausweis- von gezeichnetem Kapital offen abgesetzt eingeforderte ausstehende Einlagen s. Konto 1298)</field>
      <field name="parent_id" ref="chart_skr04_K2BP52"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_K2BP6" model="account.account.template">
      <field name="code">K2BP6</field>
      <field name="name">Kapitalrücklage</field>
      <field name="parent_id" ref="chart_skr04_K2BP"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_K2BP61" model="account.account.template">
      <field name="code">K2BP61</field>
      <field name="name">Kapitalrücklage</field>
      <field name="parent_id" ref="chart_skr04_K2BP6"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_2920" model="account.account.template">
      <field name="code">2920</field>
      <field name="name">Kapitalrücklage</field>
      <field name="parent_id" ref="chart_skr04_K2BP61"/>
      <field name="reconcile" eval="False"/>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_2925" model="account.account.template">
      <field name="code">2925</field>
      <field name="name">Kapitalrücklage durch Ausgabe von Anteilen über Nennbetrag</field>
      <field name="parent_id" ref="chart_skr04_2920"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_2926" model="account.account.template">
      <field name="code">2926</field>
      <field name="name">Kapitalrücklage durch Ausgabe von Schuldverschreibungen für Wandlungsrechte und Optionsrechte zum Erwerb von Anteilen</field>
      <field name="parent_id" ref="chart_skr04_2920"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_2927" model="account.account.template">
      <field name="code">2927</field>
      <field name="name">Kapitalrücklage durch Zuzahlungen gegen Gewährung eines Vorzugs für Anteile</field>
      <field name="parent_id" ref="chart_skr04_2920"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_2928" model="account.account.template">
      <field name="code">2928</field>
      <field name="name">Andere Zuzahlungen in das Eigenkapital </field>
      <field name="parent_id" ref="chart_skr04_2920"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_2929" model="account.account.template">
      <field name="code">2929</field>
      <field name="name">Eingefordertes Nachschusskapital (Gegenkonto 1299)</field>
      <field name="parent_id" ref="chart_skr04_2920"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_K2BP7" model="account.account.template">
      <field name="code">K2BP7</field>
      <field name="name">Gewinnrücklagen</field>
      <field name="parent_id" ref="chart_skr04_K2BP"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_K2BP71" model="account.account.template">
      <field name="code">K2BP71</field>
      <field name="name">Gesetzliche Rücklagen</field>
      <field name="parent_id" ref="chart_skr04_K2BP7"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_2930" model="account.account.template">
      <field name="code">2930</field>
      <field name="name">Gesetzliche Rücklagen</field>
      <field name="parent_id" ref="chart_skr04_K2BP71"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_K2BP72" model="account.account.template">
      <field name="code">K2BP72</field>
      <field name="name">Rücklage für Eigene Anteile</field>
      <field name="parent_id" ref="chart_skr04_K2BP7"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_2940" model="account.account.template">
      <field name="code">2940</field>
      <field name="name">Rücklage für Eigene Anteile</field>
      <field name="parent_id" ref="chart_skr04_K2BP72"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_K2BP73" model="account.account.template">
      <field name="code">K2BP73</field>
      <field name="name">Satzungsmäßige Rücklagen</field>
      <field name="parent_id" ref="chart_skr04_K2BP7"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_2950" model="account.account.template">
      <field name="code">2950</field>
      <field name="name">Satzungsmäßige Rücklagen</field>
      <field name="parent_id" ref="chart_skr04_K2BP73"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_K2BP74" model="account.account.template">
      <field name="code">K2BP74</field>
      <field name="name">Andere Gewinnrücklagen</field>
      <field name="parent_id" ref="chart_skr04_K2BP7"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_2960" model="account.account.template">
      <field name="code">2960</field>
      <field name="name">Andere Gewinnrücklagen </field>
      <field name="parent_id" ref="chart_skr04_K2BP74"/>
      <field name="reconcile" eval="False"/>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_2962" model="account.account.template">
      <field name="code">2962</field>
      <field name="name">Eigenkapitalanteil von Wertaufholungen</field>
      <field name="parent_id" ref="chart_skr04_2960"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_K2BP8" model="account.account.template">
      <field name="code">K2BP8</field>
      <field name="name">Gewinnvortrag / Verlustvortrag vor Verwendung</field>
      <field name="parent_id" ref="chart_skr04_K2BP"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_K2BP81" model="account.account.template">
      <field name="code">K2BP81</field>
      <field name="name">Gewinnvortrag / Verlustvortrag</field>
      <field name="parent_id" ref="chart_skr04_K2BP8"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_2970" model="account.account.template">
      <field name="code">2970</field>
      <field name="name">Gewinnvortrag vor Verwendung</field>
      <field name="parent_id" ref="chart_skr04_K2BP81"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_2978" model="account.account.template">
      <field name="code">2978</field>
      <field name="name">Verlustvortrag vor Verwendung</field>
      <field name="parent_id" ref="chart_skr04_K2BP81"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_K2BP82" model="account.account.template">
      <field name="code">K2BP82</field>
      <field name="name">Vortrag auf neue Rechnung </field>
      <field name="parent_id" ref="chart_skr04_K2BP8"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_2979" model="account.account.template">
      <field name="code">2979</field>
      <field name="name">Vortrag auf neue Rechnung (Bilanz)</field>
      <field name="parent_id" ref="chart_skr04_K2BP82"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_K2BP9" model="account.account.template">
      <field name="code">K2BP9</field>
      <field name="name">Sonderposten mit Rücklageanteil</field>
      <field name="parent_id" ref="chart_skr04_K2BP"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_K2BP91" model="account.account.template">
      <field name="code">K2BP91</field>
      <field name="name">Sonderposten mit Rücklageanteil</field>
      <field name="parent_id" ref="chart_skr04_K2BP9"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_2980" model="account.account.template">
      <field name="code">2980</field>
      <field name="name">Sonderposten mit Rücklageanteil steuerfreie Rücklagen</field>
      <field name="parent_id" ref="chart_skr04_K2BP91"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_2981" model="account.account.template">
      <field name="code">2981</field>
      <field name="name">Sonderposten mit Rücklageanteil nach § 6b EStG</field>
      <field name="parent_id" ref="chart_skr04_K2BP91"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_2982" model="account.account.template">
      <field name="code">2982</field>
      <field name="name">Sonderposten mit Rücklageanteil nach Abschnitt 35 EStG</field>
      <field name="parent_id" ref="chart_skr04_K2BP91"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_2983" model="account.account.template">
      <field name="code">2983</field>
      <field name="name">Sonderposten mit Rücklageanteil nach § 6d EStG</field>
      <field name="parent_id" ref="chart_skr04_K2BP91"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_2984" model="account.account.template">
      <field name="code">2984</field>
      <field name="name">Sonderposten mit Rücklageanteil nach § 1 EntwLStG</field>
      <field name="parent_id" ref="chart_skr04_K2BP91"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_K2BP92" model="account.account.template">
      <field name="code">K2BP92</field>
      <field name="name">Sonderposten aus der Währungsumstellung auf den Euro</field>
      <field name="parent_id" ref="chart_skr04_K2BP9"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_2985" model="account.account.template">
      <field name="code">2985</field>
      <field name="name">Sonderposten aus der Währungsumstellung auf den Euro</field>
      <field name="parent_id" ref="chart_skr04_K2BP92"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_2986" model="account.account.template">
      <field name="code">2986</field>
      <field name="name">Sonderposten mit Rücklageanteil nach § 7d EStG</field>
      <field name="parent_id" ref="chart_skr04_K2BP91"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_2987" model="account.account.template">
      <field name="code">2987</field>
      <field name="name">Sonderposten mit Rücklageanteil nach § 79 EStDV</field>
      <field name="parent_id" ref="chart_skr04_K2BP91"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_2988" model="account.account.template">
      <field name="code">2988</field>
      <field name="name">Sonderposten mit Rücklageanteil nach § 80 EStDV</field>
      <field name="parent_id" ref="chart_skr04_K2BP91"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_2989" model="account.account.template">
      <field name="code">2989</field>
      <field name="name">Sonderposten mit Rücklageanteil nach § 52 Abs. 16 EStG</field>
      <field name="parent_id" ref="chart_skr04_K2BP91"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_2990" model="account.account.template">
      <field name="code">2990</field>
      <field name="name">Sonderposten mit Rücklageanteil- Sonderabschreibung</field>
      <field name="parent_id" ref="chart_skr04_K2BP91"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_2991" model="account.account.template">
      <field name="code">2991</field>
      <field name="name">Sonderposten mit Rücklageanteil nach § 82a EStDV</field>
      <field name="parent_id" ref="chart_skr04_K2BP91"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_2992" model="account.account.template">
      <field name="code">2992</field>
      <field name="name">Sonderposten mit Rücklageanteil nach § 82d EStDV</field>
      <field name="parent_id" ref="chart_skr04_K2BP91"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_2993" model="account.account.template">
      <field name="code">2993</field>
      <field name="name">Sonderposten mit Rücklageanteil nach § 82e EStDV</field>
      <field name="parent_id" ref="chart_skr04_K2BP91"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_2994" model="account.account.template">
      <field name="code">2994</field>
      <field name="name">Sonderposten mit Rücklageanteil nach § 14 BerlinFG</field>
      <field name="parent_id" ref="chart_skr04_K2BP91"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_2995" model="account.account.template">
      <field name="code">2995</field>
      <field name="name">Sonderposten mit Rücklageanteil für Förderung nach § 3 ZonenRFG / §4-6 FördergebietsG</field>
      <field name="parent_id" ref="chart_skr04_K2BP91"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_2996" model="account.account.template">
      <field name="code">2996</field>
      <field name="name">Sonderposten mit Rücklageanteil nach § 4d EStG</field>
      <field name="parent_id" ref="chart_skr04_K2BP91"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_2997" model="account.account.template">
      <field name="code">2997</field>
      <field name="name">Sonderposten mit Rücklageanteil nach § 7g Abs. 1 EStG</field>
      <field name="parent_id" ref="chart_skr04_K2BP91"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_2998" model="account.account.template">
      <field name="code">2998</field>
      <field name="name">Sonderposten mit Rücklageanteil nach § 7g Abs. 3 u. 7 EStG</field>
      <field name="parent_id" ref="chart_skr04_K2BP91"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_K2BP93" model="account.account.template">
      <field name="code">K2BP93</field>
      <field name="name">Sonderposten für Zuschüsse und Zulagen</field>
      <field name="parent_id" ref="chart_skr04_K2BP9"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_2999" model="account.account.template">
      <field name="code">2999</field>
      <field name="name">Sonderposten für Zuschüsse und Zulagen</field>
      <field name="parent_id" ref="chart_skr04_K2BP93"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_K3BP1" model="account.account.template">
      <field name="code">K3BP1</field>
      <field name="name">Rückstellungen </field>
      <field name="parent_id" ref="chart_skr04_K3BP"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_K3BP11" model="account.account.template">
      <field name="code">K3BP11</field>
      <field name="name">Rückstellungen für Pensionen und ähnliche Verpflichtungen</field>
      <field name="parent_id" ref="chart_skr04_K3BP1"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_3000" model="account.account.template">
      <field name="code">3000</field>
      <field name="name">Rückstellungen für Pensionen und ähnliche Verpflichtungen</field>
      <field name="parent_id" ref="chart_skr04_K3BP11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3010" model="account.account.template">
      <field name="code">3010</field>
      <field name="name">Pensionsrückstellungen</field>
      <field name="parent_id" ref="chart_skr04_3000"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3015" model="account.account.template">
      <field name="code">3015</field>
      <field name="name">Rückstellungen für Pensionsähnliche Verpflichtungen</field>
      <field name="parent_id" ref="chart_skr04_3000"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_K3BP12" model="account.account.template">
      <field name="code">K3BP12</field>
      <field name="name">Steuerrückstellungen</field>
      <field name="parent_id" ref="chart_skr04_K3BP1"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_3020" model="account.account.template">
      <field name="code">3020</field>
      <field name="name">Steuerrückstellungen</field>
      <field name="parent_id" ref="chart_skr04_K3BP12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3030" model="account.account.template">
      <field name="code">3030</field>
      <field name="name">Gewerbesteuerrückstellung</field>
      <field name="parent_id" ref="chart_skr04_3020"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3040" model="account.account.template">
      <field name="code">3040</field>
      <field name="name">Körperschaftsteuerrückstellung</field>
      <field name="parent_id" ref="chart_skr04_3020"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3060" model="account.account.template">
      <field name="code">3060</field>
      <field name="name">Rückstellung für latente Steuern </field>
      <field name="parent_id" ref="chart_skr04_3020"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_K3BP13" model="account.account.template">
      <field name="code">K3BP13</field>
      <field name="name">Sonstige Rückstellungen</field>
      <field name="parent_id" ref="chart_skr04_K3BP1"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_3070" model="account.account.template">
      <field name="code">3070</field>
      <field name="name">Sonstige Rückstellungen</field>
      <field name="parent_id" ref="chart_skr04_K3BP13"/>
      <field name="reconcile" eval="False"/>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3074" model="account.account.template">
      <field name="code">3074</field>
      <field name="name">Rückstellungen für Personelkosten</field>
      <field name="parent_id" ref="chart_skr04_3070"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3075" model="account.account.template">
      <field name="code">3075</field>
      <field name="name">Rückstellungen für unterlassene Aufwendungenn für Instandhaltung- Nachholung in den ersten drei Monaten</field>
      <field name="parent_id" ref="chart_skr04_3070"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3080" model="account.account.template">
      <field name="code">3080</field>
      <field name="name">Rückstellungen für unterlassene Aufwendungenn für Instandhaltung- Nachholung innerhalb des 4. bis 12. Monats</field>
      <field name="parent_id" ref="chart_skr04_3070"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3085" model="account.account.template">
      <field name="code">3085</field>
      <field name="name">Rückstellungen für Abraum- und Abfallbeseitigung</field>
      <field name="parent_id" ref="chart_skr04_3070"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3090" model="account.account.template">
      <field name="code">3090</field>
      <field name="name">Rückstellungen für Gewährleistungen (Gegenkonto 6790)</field>
      <field name="parent_id" ref="chart_skr04_3070"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3092" model="account.account.template">
      <field name="code">3092</field>
      <field name="name">Rückstellungen für drohende Verluste aus schwebenden Geschäften</field>
      <field name="parent_id" ref="chart_skr04_3070"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3095" model="account.account.template">
      <field name="code">3095</field>
      <field name="name">Rückstellungen für Abschluss- und Prüfungskosten</field>
      <field name="parent_id" ref="chart_skr04_3070"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3096" model="account.account.template">
      <field name="code">3096</field>
      <field name="name">Rückstellungen zur Erfüllung der Aufbewahrungspflichten</field>
      <field name="parent_id" ref="chart_skr04_3070"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3098" model="account.account.template">
      <field name="code">3098</field>
      <field name="name">Aufwandsrückstellungen gemäß § 249 Abs. 2 HGB</field>
      <field name="parent_id" ref="chart_skr04_3070"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3099" model="account.account.template">
      <field name="code">3099</field>
      <field name="name">Rückstellungen für Umweltschutz</field>
      <field name="parent_id" ref="chart_skr04_3070"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_K3BP2" model="account.account.template">
      <field name="code">K3BP2</field>
      <field name="name">Verbindlichkeiten </field>
      <field name="parent_id" ref="chart_skr04_K3BP"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_K3BP21" model="account.account.template">
      <field name="code">K3BP21</field>
      <field name="name">Anleihen</field>
      <field name="parent_id" ref="chart_skr04_K3BP2"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_3100" model="account.account.template">
      <field name="code">3100</field>
      <field name="name">Anleihen- nicht konvertibel</field>
      <field name="parent_id" ref="chart_skr04_K3BP21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3101" model="account.account.template">
      <field name="code">3101</field>
      <field name="name">Anleihen- nicht konvertibel Restlaufzeit bis 1 Jahr</field>
      <field name="parent_id" ref="chart_skr04_3100"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3105" model="account.account.template">
      <field name="code">3105</field>
      <field name="name">Anleihen- nicht konvertibel Restlaufzeit 1 bis 5 Jahre</field>
      <field name="parent_id" ref="chart_skr04_3100"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3110" model="account.account.template">
      <field name="code">3110</field>
      <field name="name">Anleihen- nicht konvertibel Restlaufzeit größer 5 Jahre </field>
      <field name="parent_id" ref="chart_skr04_3100"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3120" model="account.account.template">
      <field name="code">3120</field>
      <field name="name">Anleihen- konvertibel</field>
      <field name="parent_id" ref="chart_skr04_3100"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3121" model="account.account.template">
      <field name="code">3121</field>
      <field name="name">Anleihen- konvertibel Restlaufzeit bis 1 Jahr</field>
      <field name="parent_id" ref="chart_skr04_3100"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3125" model="account.account.template">
      <field name="code">3125</field>
      <field name="name">Anleihen- konvertibel Restlaufzeit 1 bis 5 Jahre</field>
      <field name="parent_id" ref="chart_skr04_3100"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3130" model="account.account.template">
      <field name="code">3130</field>
      <field name="name">Anleihen- konvertibel Restlaufzeit größer 5 Jahr</field>
      <field name="parent_id" ref="chart_skr04_3100"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_K3BP22" model="account.account.template">
      <field name="code">K3BP22</field>
      <field name="name">Verbindlichkeiten gegenüber Kreditinstituten oder Kassenbestand- Bundesbankguthaben- Guthaben bei Kreditinstituten und Schecks</field>
      <field name="parent_id" ref="chart_skr04_K3BP2"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_3150" model="account.account.template">
      <field name="code">3150</field>
      <field name="name">Verbindlichkeiten gegenüber Kreditinstituten </field>
      <field name="parent_id" ref="chart_skr04_K3BP22"/>
      <field name="reconcile" eval="False"/>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3151" model="account.account.template">
      <field name="code">3151</field>
      <field name="name">Verbindlichkeiten gegenüber Kreditinstituten Restlaufzeit bis 1 Jahr</field>
      <field name="parent_id" ref="chart_skr04_3150"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3160" model="account.account.template">
      <field name="code">3160</field>
      <field name="name">Verbindlichkeiten gegenüber Kreditinstituten Restlaufzeit 1 bis 5 Jahre</field>
      <field name="parent_id" ref="chart_skr04_3150"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3170" model="account.account.template">
      <field name="code">3170</field>
      <field name="name">Verbindlichkeiten gegenüber Kreditinstituten Restlaufzeit größer 5 Jahre</field>
      <field name="parent_id" ref="chart_skr04_3150"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3180" model="account.account.template">
      <field name="code">3180</field>
      <field name="name">Verbindlichkeiten gegenüber Kreditinstituten aus Teilzahlungsverträgen</field>
      <field name="parent_id" ref="chart_skr04_3150"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3181" model="account.account.template">
      <field name="code">3181</field>
      <field name="name">Verbindlichkeiten gegenüber Kreditinstituten aus Teilzahlungsverträgen Restlaufzeit bis 1 Jahr</field>
      <field name="parent_id" ref="chart_skr04_3150"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3190" model="account.account.template">
      <field name="code">3190</field>
      <field name="name">Verbindlichkeiten gegenüber Kreditinstituten aus Teilzahlungsverträgen Restlaufzeit 1 bis 5 Jahre</field>
      <field name="parent_id" ref="chart_skr04_3150"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3200" model="account.account.template">
      <field name="code">3200</field>
      <field name="name">Verbindlichkeiten gegenüber Kreditinstituten aus Teilzahlungsverträgen Restlaufzeit größer 5 Jahre</field>
      <field name="parent_id" ref="chart_skr04_3150"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3210" model="account.account.template">
      <field name="code">3210</field>
      <field name="name">(frei- in Bilanz kein Restlaufzeit vermerkt)</field>
      <field name="parent_id" ref="chart_skr04_3150"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_K3BP23" model="account.account.template">
      <field name="code">K3BP23</field>
      <field name="name">Verbindlichkeiten gegenüber Kreditinstituten </field>
      <field name="parent_id" ref="chart_skr04_K3BP2"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_3249" model="account.account.template">
      <field name="code">3249</field>
      <field name="name">Gegenkonto 3159-3209 bei Aufteilung der Konten 3210-3248</field>
      <field name="parent_id" ref="chart_skr04_K3BP23"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_K3BP24" model="account.account.template">
      <field name="code">K3BP24</field>
      <field name="name">Erhaltene Anzahlungen auf Bestellungen</field>
      <field name="parent_id" ref="chart_skr04_K3BP2"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_3250" model="account.account.template">
      <field name="code">3250</field>
      <field name="name">Erhaltene Anzahlungen auf Bestellungen</field>
      <field name="parent_id" ref="chart_skr04_K3BP24"/>
      <field name="reconcile" eval="False"/>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3260" model="account.account.template">
      <field name="code">3260</field>
      <field name="name">Erhaltene Anzahlungen 7% USt</field>
      <field name="parent_id" ref="chart_skr04_3250"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3270" model="account.account.template">
      <field name="code">3270</field>
      <field name="name">Erhaltene Anzahlungen 16% USt</field>
      <field name="parent_id" ref="chart_skr04_3250"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3271" model="account.account.template">
      <field name="code">3271</field>
      <field name="name">Erhaltene Anzahlungen 15% USt</field>
      <field name="parent_id" ref="chart_skr04_3250"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3272" model="account.account.template">
      <field name="code">3272</field>
      <field name="name">Erhaltene- versteuerte Anzahlungen 19% Ust (Verbindlichkeiten)</field>
      <field name="parent_id" ref="chart_skr04_3250"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3280" model="account.account.template">
      <field name="code">3280</field>
      <field name="name">Erhaltene Anzahlungen Restlaufzeit bis 1 Jahr</field>
      <field name="parent_id" ref="chart_skr04_3250"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3284" model="account.account.template">
      <field name="code">3284</field>
      <field name="name">Erhaltene Anzahlungen Restlaufzeit 1 bis 5 Jahre</field>
      <field name="parent_id" ref="chart_skr04_3250"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3285" model="account.account.template">
      <field name="code">3285</field>
      <field name="name">Erhaltene Anzahlungen Restlaufzeit größer 5 Jahre</field>
      <field name="parent_id" ref="chart_skr04_3250"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_K3BP25" model="account.account.template">
      <field name="code">K3BP25</field>
      <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen oder sonstige Vermögensgegenstände</field>
      <field name="parent_id" ref="chart_skr04_K3BP2"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_3300" model="account.account.template">
      <field name="code">3300</field>
      <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen </field>
      <field name="parent_id" ref="chart_skr04_K3BP25"/>
      <field name="reconcile" eval="True"/>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3301" model="account.account.template">
      <field name="code">3301</field>
      <field name="name">Lieferanten Verbindlichkeiten Dienstleistungen</field>
      <field name="parent_id" ref="chart_skr04_3300"/>
      <field name="reconcile" eval="True"/>
      <field name="type">payable</field>
      <field name="user_type" ref="account_type_payable_de"/>
    </record>

    <record id="chart_skr04_3305" model="account.account.template">
      <field name="code">3305</field>
      <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen zum allgemeinen Umsatzsteuersatz (EüR)</field>
      <field name="parent_id" ref="chart_skr04_3300"/>
      <field name="reconcile" eval="True"/>
      <field name="type">payable</field>
      <field name="user_type" ref="account_type_payable_de"/>
    </record>

    <record id="chart_skr04_3306" model="account.account.template">
      <field name="code">3306</field>
      <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen zum ermäßigten Umsatzsteuersatz (EüR)</field>
      <field name="parent_id" ref="chart_skr04_3300"/>
      <field name="reconcile" eval="False"/>
      <field name="type">payable</field>
      <field name="user_type" ref="account_type_payable_de"/>
    </record>

    <record id="chart_skr04_3307" model="account.account.template">
      <field name="code">3307</field>
      <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen ohne Vorsteuer (EüR)</field>
      <field name="parent_id" ref="chart_skr04_3300"/>
      <field name="reconcile" eval="False"/>
      <field name="type">payable</field>
      <field name="user_type" ref="account_type_payable_de"/>
    </record>

    <record id="chart_skr04_3309" model="account.account.template">
      <field name="code">3309</field>
      <field name="name">Gegenkonto 3305-3307 bei Aufteilung der Verbindlichkeiten nach Steuersätzen (EüR)</field>
      <field name="parent_id" ref="chart_skr04_3300"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3310" model="account.account.template">
      <field name="code">3310</field>
      <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent </field>
      <field name="parent_id" ref="chart_skr04_3300"/>
      <field name="reconcile" eval="True"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3334" model="account.account.template">
      <field name="code">3334</field>
      <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen für Investitionen für § 4/3 EStG</field>
      <field name="parent_id" ref="chart_skr04_3300"/>
      <field name="reconcile" eval="False"/>
      <field name="type">payable</field>
      <field name="user_type" ref="account_type_payable_de"/>
    </record>

    <record id="chart_skr04_3335" model="account.account.template">
      <field name="code">3335</field>
      <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent Restlaufzeit bis 1 Jahr</field>
      <field name="parent_id" ref="chart_skr04_3300"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3337" model="account.account.template">
      <field name="code">3337</field>
      <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent Restlaufzeit 1 bis 5 Jahre</field>
      <field name="parent_id" ref="chart_skr04_3300"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3338" model="account.account.template">
      <field name="code">3338</field>
      <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent Restlaufzeit größer 5 Jahre</field>
      <field name="parent_id" ref="chart_skr04_3300"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3340" model="account.account.template">
      <field name="code">3340</field>
      <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Gesellschaftern </field>
      <field name="parent_id" ref="chart_skr04_3300"/>
      <field name="reconcile" eval="True"/>
      <field name="type">payable</field>
      <field name="user_type" ref="account_type_payable_de"/>
    </record>

    <record id="chart_skr04_3341" model="account.account.template">
      <field name="code">3341</field>
      <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Gesellschaftern Restlaufzeit bis 1 Jahr</field>
      <field name="parent_id" ref="chart_skr04_3300"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3345" model="account.account.template">
      <field name="code">3345</field>
      <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Gesellschaftern Restlaufzeit 1 bis 5 Jahre</field>
      <field name="parent_id" ref="chart_skr04_3300"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3348" model="account.account.template">
      <field name="code">3348</field>
      <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Gesellschaftern Restlaufzeit größer 5 Jahre</field>
      <field name="parent_id" ref="chart_skr04_3300"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_K3BP26" model="account.account.template">
      <field name="code">K3BP26</field>
      <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen S-Saldo oder sonstige Vermögensgegenstände H-Saldo</field>
      <field name="parent_id" ref="chart_skr04_K3BP2"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_3349" model="account.account.template">
      <field name="code">3349</field>
      <field name="name">Gegenkonto 3335-3348- 3420-3449- 3470-3499 bei Aufteilung Kreditorenkonto</field>
      <field name="parent_id" ref="chart_skr04_K3BP26"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_K3BP27" model="account.account.template">
      <field name="code">K3BP27</field>
      <field name="name">Verbindlichkeiten aus der Annahme gezogener Wechsel und aus der Ausstellung eigener Wechsel</field>
      <field name="parent_id" ref="chart_skr04_K3BP2"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_3350" model="account.account.template">
      <field name="code">3350</field>
      <field name="name">Verbindlichkeiten aus der Annahme gezogener Wechsel und aus der Ausstellung eigener Wechsel</field>
      <field name="parent_id" ref="chart_skr04_K3BP27"/>
      <field name="reconcile" eval="False"/>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3351" model="account.account.template">
      <field name="code">3351</field>
      <field name="name">Verbindlichkeiten aus der Annahme gezogener Wechsel und aus der Ausstellung eigener Wechsel Restlaufzeit bis 1 Jahr</field>
      <field name="parent_id" ref="chart_skr04_3350"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3380" model="account.account.template">
      <field name="code">3380</field>
      <field name="name">Verbindlichkeiten aus der Annahme gezogener Wechsel und aus der Ausstellung eigener Wechsel Restlaufzeit 1 bis 5 Jahre</field>
      <field name="parent_id" ref="chart_skr04_3350"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3390" model="account.account.template">
      <field name="code">3390</field>
      <field name="name">Verbindlichkeiten aus der Annahme gezogener Wechsel und aus der Ausstellung eigener Wechsel Restlaufzeit größer 5 Jahre</field>
      <field name="parent_id" ref="chart_skr04_3350"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_K3BP28" model="account.account.template">
      <field name="code">K3BP28</field>
      <field name="name">Verbindlichkeiten gegenüber verbundenen Unternehmen oder Forderungen gegen verbundene Unternehmen</field>
      <field name="parent_id" ref="chart_skr04_K3BP2"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_3400" model="account.account.template">
      <field name="code">3400</field>
      <field name="name">Verbindlichkeiten gegenüber verbundenen Unternehmen</field>
      <field name="parent_id" ref="chart_skr04_K3BP28"/>
      <field name="reconcile" eval="True"/>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3401" model="account.account.template">
      <field name="code">3401</field>
      <field name="name">Verbindlichkeiten gegenüber verbundenen Unternehmen Restlaufzeit bis 1 Jahr</field>
      <field name="parent_id" ref="chart_skr04_3400"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3405" model="account.account.template">
      <field name="code">3405</field>
      <field name="name">Verbindlichkeiten gegenüber verbundenen Unternehmen Restlaufzeit 1 bis 5 Jahre</field>
      <field name="parent_id" ref="chart_skr04_3400"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3410" model="account.account.template">
      <field name="code">3410</field>
      <field name="name">Verbindlichkeiten gegenüber verbundenen Unternehmen Restlaufzeit größer 5 Jahre</field>
      <field name="parent_id" ref="chart_skr04_3400"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3420" model="account.account.template">
      <field name="code">3420</field>
      <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gegenüber verbundenen Unternehmen</field>
      <field name="parent_id" ref="chart_skr04_3400"/>
      <field name="reconcile" eval="True"/>
      <field name="type">payable</field>
      <field name="user_type" ref="account_type_payable_de"/>
    </record>

    <record id="chart_skr04_3421" model="account.account.template">
      <field name="code">3421</field>
      <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gegenüber verbundenen Unternehmen Restlaufzeit bis 1 Jahr</field>
      <field name="parent_id" ref="chart_skr04_3400"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3425" model="account.account.template">
      <field name="code">3425</field>
      <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gegenüber verbundenen Unternehmen Restlaufzeit 1 bis 5 Jahre</field>
      <field name="parent_id" ref="chart_skr04_3400"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3430" model="account.account.template">
      <field name="code">3430</field>
      <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gegenüber verbundenen Unternehmen Restlaufzeit größer 5 Jahre</field>
      <field name="parent_id" ref="chart_skr04_3400"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_K3BP29" model="account.account.template">
      <field name="code">K3BP29</field>
      <field name="name">Verbindlichkeiten gegenüber Unternehmen- mit denen ein Beteiligungsverhältnis besteht oder Forderungen gegen Unternehmen- mit denen ein Beteiligungsverhältnis besteht</field>
      <field name="parent_id" ref="chart_skr04_K3BP2"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_3450" model="account.account.template">
      <field name="code">3450</field>
      <field name="name">Verbindlichkeiten gegenüber Unternehmen- mit denen ein Beteiligungsverhältnis besteht </field>
      <field name="parent_id" ref="chart_skr04_K3BP29"/>
      <field name="reconcile" eval="True"/>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3451" model="account.account.template">
      <field name="code">3451</field>
      <field name="name">Verbindlichkeiten gegenüber Unternehmen- mit denen ein Beteiligungsverhältnis besteht Restlaufzeit bis 1 Jahr</field>
      <field name="parent_id" ref="chart_skr04_3450"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3455" model="account.account.template">
      <field name="code">3455</field>
      <field name="name">Verbindlichkeiten gegenüber Unternehmen- mit denen ein Beteiligungsverhältnis besteht Restlaufzeit 1 bis 5 Jahre</field>
      <field name="parent_id" ref="chart_skr04_3450"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3460" model="account.account.template">
      <field name="code">3460</field>
      <field name="name">Verbindlichkeiten gegenüber Unternehmen- mit denen ein Beteiligungsverhältnis besteht Restlaufzeit größer 5 Jahre</field>
      <field name="parent_id" ref="chart_skr04_3450"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3470" model="account.account.template">
      <field name="code">3470</field>
      <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Unternehmen- mit denen ein Beteiligungsverhältnis besteht</field>
      <field name="parent_id" ref="chart_skr04_3450"/>
      <field name="reconcile" eval="True"/>
      <field name="type">payable</field>
      <field name="user_type" ref="account_type_payable_de"/>
    </record>

    <record id="chart_skr04_3471" model="account.account.template">
      <field name="code">3471</field>
      <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Unternehmen- mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit bis 1 Jahr</field>
      <field name="parent_id" ref="chart_skr04_3450"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3475" model="account.account.template">
      <field name="code">3475</field>
      <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Unternehmen- mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit 1 bis 5 Jahre</field>
      <field name="parent_id" ref="chart_skr04_3450"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3480" model="account.account.template">
      <field name="code">3480</field>
      <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Unternehmen- mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit größer 5 Jahre</field>
      <field name="parent_id" ref="chart_skr04_3450"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_K3BP2a" model="account.account.template">
      <field name="code">K3BP2a</field>
      <field name="name">Sonstige Verbindlichkeiten </field>
      <field name="parent_id" ref="chart_skr04_K3BP2"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_3500" model="account.account.template">
      <field name="code">3500</field>
      <field name="name">Sonstige Verbindlichkeiten</field>
      <field name="parent_id" ref="chart_skr04_K3BP2a"/>
      <field name="reconcile" eval="False"/>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3501" model="account.account.template">
      <field name="code">3501</field>
      <field name="name">Sonstige Verbindlichkeiten - Restlaufzeit bis 1 Jahr</field>
      <field name="parent_id" ref="chart_skr04_3500"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3504" model="account.account.template">
      <field name="code">3504</field>
      <field name="name">Sonstige Verbindlichkeiten - Restlaufzeit 1 bis 5 Jahre</field>
      <field name="parent_id" ref="chart_skr04_3500"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3507" model="account.account.template">
      <field name="code">3507</field>
      <field name="name">Sonstige Verbindlichkeiten - Restlaufzeit größer 5 Jahre</field>
      <field name="parent_id" ref="chart_skr04_3500"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3509" model="account.account.template">
      <field name="code">3509</field>
      <field name="name">Sonstige Verbindlichkeiten z.B. nach § 11 Abs. 2 Satz 2 EStG für § 4/3 EStG</field>
      <field name="parent_id" ref="chart_skr04_3500"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3510" model="account.account.template">
      <field name="code">3510</field>
      <field name="name">Verbindlichkeiten gegenüber Gesellschaftern </field>
      <field name="parent_id" ref="chart_skr04_3500"/>
      <field name="reconcile" eval="True"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3511" model="account.account.template">
      <field name="code">3511</field>
      <field name="name">Verbindlichkeiten gegenüber Gesellschaftern - Restlaufzeit bis 1 Jahr</field>
      <field name="parent_id" ref="chart_skr04_3500"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3514" model="account.account.template">
      <field name="code">3514</field>
      <field name="name">Verbindlichkeiten gegenüber Gesellschaftern - Restlaufzeit 1 bis 5 Jahre</field>
      <field name="parent_id" ref="chart_skr04_3500"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3517" model="account.account.template">
      <field name="code">3517</field>
      <field name="name">Verbindlichkeiten gegenüber Gesellschaftern - Restlaufzeit größer 5 Jahre</field>
      <field name="parent_id" ref="chart_skr04_3500"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3519" model="account.account.template">
      <field name="code">3519</field>
      <field name="name">Verbindlichkeiten gegenüber Gesellschaftern für offene Ausschüttungen</field>
      <field name="parent_id" ref="chart_skr04_3500"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3520" model="account.account.template">
      <field name="code">3520</field>
      <field name="name">Darlehen typisch stiller Gesellschaftler</field>
      <field name="parent_id" ref="chart_skr04_3500"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3521" model="account.account.template">
      <field name="code">3521</field>
      <field name="name">Darlehen typisch stiller Gesellschaftler - Restlaufzeit bis 1 Jahr</field>
      <field name="parent_id" ref="chart_skr04_3500"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3524" model="account.account.template">
      <field name="code">3524</field>
      <field name="name">Darlehen typisch stiller Gesellschaftler - Restlaufzeit 1 bis 5 Jahre</field>
      <field name="parent_id" ref="chart_skr04_3500"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3527" model="account.account.template">
      <field name="code">3527</field>
      <field name="name">Darlehen typisch stiller Gesellschaftler - Restlaufzeit größer 5 Jahre</field>
      <field name="parent_id" ref="chart_skr04_3500"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3530" model="account.account.template">
      <field name="code">3530</field>
      <field name="name">Darlehen atypisch stiller Gesellschaftler </field>
      <field name="parent_id" ref="chart_skr04_3500"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3531" model="account.account.template">
      <field name="code">3531</field>
      <field name="name">Darlehen atypisch stiller Gesellschaftler - Restlaufzeit bis 1 Jahr</field>
      <field name="parent_id" ref="chart_skr04_3500"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3534" model="account.account.template">
      <field name="code">3534</field>
      <field name="name">Darlehen atypisch stiller Gesellschaftler - Restlaufzeit 1 bis 5 Jahre</field>
      <field name="parent_id" ref="chart_skr04_3500"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3537" model="account.account.template">
      <field name="code">3537</field>
      <field name="name">Darlehen atypisch stiller Gesellschaftler - Restlaufzeit größer 5 Jahre</field>
      <field name="parent_id" ref="chart_skr04_3500"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3540" model="account.account.template">
      <field name="code">3540</field>
      <field name="name">Partiarische Darlehen</field>
      <field name="parent_id" ref="chart_skr04_3500"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3541" model="account.account.template">
      <field name="code">3541</field>
      <field name="name">Partiarische Darlehen - Restlaufzeit bis 1 Jahr</field>
      <field name="parent_id" ref="chart_skr04_3500"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3544" model="account.account.template">
      <field name="code">3544</field>
      <field name="name">Partiarische Darlehen - Restlaufzeit 1 bis 5 Jahre</field>
      <field name="parent_id" ref="chart_skr04_3500"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3547" model="account.account.template">
      <field name="code">3547</field>
      <field name="name">Partiarische Darlehen - Restlaufzeit größer 5 Jahre</field>
      <field name="parent_id" ref="chart_skr04_3500"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3550" model="account.account.template">
      <field name="code">3550</field>
      <field name="name">Erhaltene Kautionen</field>
      <field name="parent_id" ref="chart_skr04_3500"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3551" model="account.account.template">
      <field name="code">3551</field>
      <field name="name">Erhaltene Kautionen - Restlaufzeit bis 1 Jahr</field>
      <field name="parent_id" ref="chart_skr04_3500"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3554" model="account.account.template">
      <field name="code">3554</field>
      <field name="name">Erhaltene Kautionen - Restlaufzeit 1 bis 5 Jahre</field>
      <field name="parent_id" ref="chart_skr04_3500"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3557" model="account.account.template">
      <field name="code">3557</field>
      <field name="name">Erhaltene Kautionen - Restlaufzeit größer 5 Jahre</field>
      <field name="parent_id" ref="chart_skr04_3500"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3560" model="account.account.template">
      <field name="code">3560</field>
      <field name="name">Darlehen</field>
      <field name="parent_id" ref="chart_skr04_3500"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3561" model="account.account.template">
      <field name="code">3561</field>
      <field name="name">Darlehen - Restlaufzeit bis 1 jahr</field>
      <field name="parent_id" ref="chart_skr04_3500"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3564" model="account.account.template">
      <field name="code">3564</field>
      <field name="name">Darlehen - Restlaufzeit 1 bis 5 jahre</field>
      <field name="parent_id" ref="chart_skr04_3500"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3567" model="account.account.template">
      <field name="code">3567</field>
      <field name="name">Darlehen - Restlaufzeit größer 5 jahre</field>
      <field name="parent_id" ref="chart_skr04_3500"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3570" model="account.account.template">
      <field name="code">3570</field>
      <field name="name">(frei- in Bilanz kein Restlaufzeit vermerkt)</field>
      <field name="parent_id" ref="chart_skr04_3500"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3599" model="account.account.template">
      <field name="code">3599</field>
      <field name="name">Gegenkonto 3500-3569 bei Aufteilung der Konten 3570-3598</field>
      <field name="parent_id" ref="chart_skr04_3500"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3600" model="account.account.template">
      <field name="code">3600</field>
      <field name="name">Agenturwarenabrechnungen</field>
      <field name="parent_id" ref="chart_skr04_3500"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3610" model="account.account.template">
      <field name="code">3610</field>
      <field name="name">Kreditkartenabrechnung</field>
      <field name="parent_id" ref="chart_skr04_3500"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_K3BP2b" model="account.account.template">
      <field name="code">K3BP2b</field>
      <field name="name">Sonstige Vermögensgegenstände oder sonstige Verbindlichkeiten</field>
      <field name="parent_id" ref="chart_skr04_K3BP2"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_3620" model="account.account.template">
      <field name="code">3620</field>
      <field name="name">Gewinnverfügungskonto stille Gesellschafter</field>
      <field name="parent_id" ref="chart_skr04_K3BP2b"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3630" model="account.account.template">
      <field name="code">3630</field>
      <field name="name">Sonstige Verrechnungskonten (Interimskonto)</field>
      <field name="parent_id" ref="chart_skr04_K3BP2b"/>
      <field name="reconcile" eval="True"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_K3BP2c" model="account.account.template">
      <field name="code">K3BP2c</field>
      <field name="name">Sonstige Vermögensgegenstände H-Saldo</field>
      <field name="parent_id" ref="chart_skr04_K3BP2"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_3695" model="account.account.template">
      <field name="code">3695</field>
      <field name="name">Verrechnungskonto geleistete Anzahlungen bei Buchung über Kreditorenkonto</field>
      <field name="parent_id" ref="chart_skr04_K3BP2c"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3700" model="account.account.template">
      <field name="code">3700</field>
      <field name="name">Verbindlichkeiten aus Betriebssteuern und -abgaben</field>
      <field name="parent_id" ref="chart_skr04_K3BP2a"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3701" model="account.account.template">
      <field name="code">3701</field>
      <field name="name">Verbindlichkeiten aus Betriebssteuern und -abgaben - Restlaufzeit bis 1 Jahr</field>
      <field name="parent_id" ref="chart_skr04_K3BP2a"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3710" model="account.account.template">
      <field name="code">3710</field>
      <field name="name">Verbindlichkeiten aus Betriebssteuern und -abgaben - Restlaufzeit 1 bis 5 Jahre</field>
      <field name="parent_id" ref="chart_skr04_K3BP2a"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3715" model="account.account.template">
      <field name="code">3715</field>
      <field name="name">Verbindlichkeiten aus Betriebssteuern und -abgaben - Restlaufzeit größer 5 Jahre</field>
      <field name="parent_id" ref="chart_skr04_K3BP2a"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3720" model="account.account.template">
      <field name="code">3720</field>
      <field name="name">Verbindlichkeiten aus Lohn und Gehalt</field>
      <field name="parent_id" ref="chart_skr04_K3BP2a"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3725" model="account.account.template">
      <field name="code">3725</field>
      <field name="name">Verbindlichkeiten für Einbehaltungen von Arbeitnehmern</field>
      <field name="parent_id" ref="chart_skr04_K3BP2a"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3726" model="account.account.template">
      <field name="code">3726</field>
      <field name="name">Verbindlichkeiten an das Finanzamt aus abzuführendem Bauabzugsbetrag</field>
      <field name="parent_id" ref="chart_skr04_K3BP2a"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3730" model="account.account.template">
      <field name="code">3730</field>
      <field name="name">Verbindlichkeiten aus Lohn- und Kirchensteuer</field>
      <field name="parent_id" ref="chart_skr04_K3BP2b"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3740" model="account.account.template">
      <field name="code">3740</field>
      <field name="name">Verbindlichkeiten im Rahmen der sozialen Sicherheit</field>
      <field name="parent_id" ref="chart_skr04_K3BP2a"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3741" model="account.account.template">
      <field name="code">3741</field>
      <field name="name">Verbindlichkeiten im Rahmen der sozialen Sicherheit - Restlaufzeit bis 1 Jahr</field>
      <field name="parent_id" ref="chart_skr04_K3BP2a"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3750" model="account.account.template">
      <field name="code">3750</field>
      <field name="name">Verbindlichkeiten im Rahmen der sozialen Sicherheit - Restlaufzeit 1 bis 5 Jahre</field>
      <field name="parent_id" ref="chart_skr04_K3BP2a"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3755" model="account.account.template">
      <field name="code">3755</field>
      <field name="name">Verbindlichkeiten im Rahmen der sozialen Sicherheit - Restlaufzeit größer 5 Jahre</field>
      <field name="parent_id" ref="chart_skr04_K3BP2a"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3759" model="account.account.template">
      <field name="code">3759</field>
      <field name="name">Voraussichtliche Beitragsschuld gegenüber den Sozialversicherungsträgern</field>
      <field name="parent_id" ref="chart_skr04_K3BP2a"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3760" model="account.account.template">
      <field name="code">3760</field>
      <field name="name">Verbindlichkeiten aus Einbehaltungen (KapESt und Solz auf KapESt)</field>
      <field name="parent_id" ref="chart_skr04_K3BP2a"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3761" model="account.account.template">
      <field name="code">3761</field>
      <field name="name">Verbindlichkeiten für Verbrauchsteuern</field>
      <field name="parent_id" ref="chart_skr04_K3BP2a"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3770" model="account.account.template">
      <field name="code">3770</field>
      <field name="name">Verbindlichkeiten aus Vermögensbildung </field>
      <field name="parent_id" ref="chart_skr04_K3BP2a"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3771" model="account.account.template">
      <field name="code">3771</field>
      <field name="name">Verbindlichkeiten aus Vermögensbildung - Restlaufzeit bis 1 Jahr</field>
      <field name="parent_id" ref="chart_skr04_K3BP2a"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3780" model="account.account.template">
      <field name="code">3780</field>
      <field name="name">Verbindlichkeiten aus Vermögensbildung - Restlaufzeit 1 bis 5 Jahre</field>
      <field name="parent_id" ref="chart_skr04_K3BP2a"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3785" model="account.account.template">
      <field name="code">3785</field>
      <field name="name">Verbindlichkeiten aus Vermögensbildung - Restlaufzeit größer 5 Jahre</field>
      <field name="parent_id" ref="chart_skr04_K3BP2a"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3790" model="account.account.template">
      <field name="code">3790</field>
      <field name="name">Lohn- und Gehaltsverrechnungskonto</field>
      <field name="parent_id" ref="chart_skr04_K3BP2b"/>
      <field name="reconcile" eval="False"/>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3791" model="account.account.template">
      <field name="code">3791</field>
      <field name="name">Lohn- und Gehaltsverrechnung § 11 Abs. 2 EStG für § a Abs. 3 EStG</field>
      <field name="parent_id" ref="chart_skr04_3790"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3796" model="account.account.template">
      <field name="code">3796</field>
      <field name="name">Verbindlichkeiten im Rahmen der sozialen Sicherheit (für § 4/3 EStG)</field>
      <field name="parent_id" ref="chart_skr04_K3BP2a"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

     <record id="chart_skr04_3800" model="account.account.template">
      <field name="code">3800</field>
      <field name="name">Umsatzsteuer</field>
      <field name="parent_id" ref="chart_skr04_K3BP2b"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3801" model="account.account.template">
      <field name="code">3801</field>
      <field name="name">Umsatzsteuer 7%</field>
      <field name="parent_id" ref="chart_skr04_K3BP2b"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3802" model="account.account.template">
      <field name="code">3802</field>
      <field name="name">Umsatzsteuer aus innergemeinschaftlichem Erwerb </field>
      <field name="parent_id" ref="chart_skr04_K3BP2b"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3803" model="account.account.template">
      <field name="code">3803</field>
      <field name="name">Umsatzsteuer aus innergemeinschaftlichem Erwerb 16%</field>
      <field name="parent_id" ref="chart_skr04_K3BP2b"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3804" model="account.account.template">
      <field name="code">3804</field>
      <field name="name">Umsatzsteuer aus innergemeinschaftlichem Erwerb 19%</field>
      <field name="parent_id" ref="chart_skr04_K3BP2b"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3805" model="account.account.template">
      <field name="code">3805</field>
      <field name="name">Umsatzsteuer 16%</field>
      <field name="parent_id" ref="chart_skr04_K3BP2b"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3806" model="account.account.template">
      <field name="code">3806</field>
      <field name="name">Umsatzsteuer 19%</field>
      <field name="parent_id" ref="chart_skr04_K3BP2b"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3807" model="account.account.template">
      <field name="code">3807</field>
      <field name="name">Umsatzsteuer aus im Inland steuerpflichtigen EG-Lieferungen</field>
      <field name="parent_id" ref="chart_skr04_K3BP2b"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3808" model="account.account.template">
      <field name="code">3808</field>
      <field name="name">Umsatzsteuer aus im Inland steuerpflichtigen EG-Lieferungen 19%</field>
      <field name="parent_id" ref="chart_skr04_K3BP2b"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3809" model="account.account.template">
      <field name="code">3809</field>
      <field name="name">Umsatzsteuer aus innergemeinschaftlichem Erwerb ohne Vorsteuerabzug</field>
      <field name="parent_id" ref="chart_skr04_K3BP2b"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_K3BP2d" model="account.account.template">
      <field name="code">K3BP2d</field>
      <field name="name">Steuerrückstellungen oder sonstige Vermögensgegenstände </field>
      <field name="parent_id" ref="chart_skr04_K3BP2"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_3810" model="account.account.template">
      <field name="code">3810</field>
      <field name="name">Umsatzsteuer nicht fällig</field>
      <field name="parent_id" ref="chart_skr04_K3BP2d"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3811" model="account.account.template">
      <field name="code">3811</field>
      <field name="name">Umsatzsteuer nicht fällig 7%</field>
      <field name="parent_id" ref="chart_skr04_K3BP2d"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3812" model="account.account.template">
      <field name="code">3812</field>
      <field name="name">Umsatzsteuer nicht fällig aus im Inland steuerpflichtigen EG-Lieferungen</field>
      <field name="parent_id" ref="chart_skr04_K3BP2d"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3813" model="account.account.template">
      <field name="code">3813</field>
      <field name="name">Umsatzsteuer nicht fällig aus im Inland steuerpflichtigen EG-Lieferungen 16%</field>
      <field name="parent_id" ref="chart_skr04_K3BP2d"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3814" model="account.account.template">
      <field name="code">3814</field>
      <field name="name">Umsatzsteuer nicht fällig aus im Inland steuerpflichtigen EG-Lieferungen 19%</field>
      <field name="parent_id" ref="chart_skr04_K3BP2d"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3815" model="account.account.template">
      <field name="code">3815</field>
      <field name="name">Umsatzsteuer nicht fällig 16%</field>
      <field name="parent_id" ref="chart_skr04_K3BP2d"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3816" model="account.account.template">
      <field name="code">3816</field>
      <field name="name">Umsatzsteuer nicht fällig 19%</field>
      <field name="parent_id" ref="chart_skr04_K3BP2d"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3817" model="account.account.template">
      <field name="code">3817</field>
      <field name="name">Umsatzsteuer aus im anderen EG-Land steuerpflichtigen Lieferungen</field>
      <field name="parent_id" ref="chart_skr04_K3BP2a"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3818" model="account.account.template">
      <field name="code">3818</field>
      <field name="name">Umsatzsteuer aus im anderen EG-Land steuerpflichtigen sonstigen Leistungen/Werlieferungen</field>
      <field name="parent_id" ref="chart_skr04_K3BP2a"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3820" model="account.account.template">
      <field name="code">3820</field>
      <field name="name">Umsatzsteuer- Vorauszahlungen</field>
      <field name="parent_id" ref="chart_skr04_K3BP2b"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3830" model="account.account.template">
      <field name="code">3830</field>
      <field name="name">Umsatzsteuer- Vorauszahlungen 1/11</field>
      <field name="parent_id" ref="chart_skr04_K3BP2b"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3832" model="account.account.template">
      <field name="code">3832</field>
      <field name="name">Nachsteuer- UStVA Kz. 65</field>
      <field name="parent_id" ref="chart_skr04_K3BP2b"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3834" model="account.account.template">
      <field name="code">3834</field>
      <field name="name">Umsatzsteuer aus innergemeinschaftlichem Erwerb von Neufahrzeugen von Lieferanten ohne Umsatzsteuer-Identifikationsnummer</field>
      <field name="parent_id" ref="chart_skr04_K3BP2b"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3835" model="account.account.template">
      <field name="code">3835</field>
      <field name="name">Umsatzsteuer nach §13b UStG</field>
      <field name="parent_id" ref="chart_skr04_K3BP2b"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3836" model="account.account.template">
      <field name="code">3836</field>
      <field name="name">Umsatzsteuer nach §13b UStG 16%</field>
      <field name="parent_id" ref="chart_skr04_K3BP2b"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3837" model="account.account.template">
      <field name="code">3837</field>
      <field name="name">Umsatzsteuer nach §13b UStG 19%</field>
      <field name="parent_id" ref="chart_skr04_K3BP2b"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3839" model="account.account.template">
      <field name="code">3839</field>
      <field name="name">Umsatzsteuer aus der Auslagerung von Gegenständen aus einem Umsatzsteuerlager</field>
      <field name="parent_id" ref="chart_skr04_K3BP2b"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3840" model="account.account.template">
      <field name="code">3840</field>
      <field name="name">Umsatzsteuer laufendes Jahr</field>
      <field name="parent_id" ref="chart_skr04_K3BP2b"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3841" model="account.account.template">
      <field name="code">3841</field>
      <field name="name">Umsatzsteuer Vorjahr</field>
      <field name="parent_id" ref="chart_skr04_K3BP2b"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3845" model="account.account.template">
      <field name="code">3845</field>
      <field name="name">Umsatzsteuer frühere Jahre</field>
      <field name="parent_id" ref="chart_skr04_K3BP2b"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3850" model="account.account.template">
      <field name="code">3850</field>
      <field name="name">Einfuhrumsatzsteuer aufgeschoben bis</field>
      <field name="parent_id" ref="chart_skr04_K3BP2b"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3851" model="account.account.template">
      <field name="code">3851</field>
      <field name="name">In Rechnung unrichtig oder unberechtigt ausgewiesene Steuerbeträge- UStVA Kz. 69</field>
      <field name="parent_id" ref="chart_skr04_K3BP2b"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_3854" model="account.account.template">
      <field name="code">3854</field>
      <field name="name">Steuerzahlungen an andere EG-Länder</field>
      <field name="parent_id" ref="chart_skr04_K3BP2a"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_K3BP3" model="account.account.template">
      <field name="code">K3BP3</field>
      <field name="name">Rechnungsabgrenzungsposten</field>
      <field name="parent_id" ref="chart_skr04_K3BP"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_K3BP31" model="account.account.template">
      <field name="code">K3BP31</field>
      <field name="name">Rechnungsabgrenzungsposten</field>
      <field name="parent_id" ref="chart_skr04_K3BP3"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_3900" model="account.account.template">
      <field name="code">3900</field>
      <field name="name">Passive Rechnungsabgrenzung</field>
      <field name="parent_id" ref="chart_skr04_K3BP31"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_K3BP32" model="account.account.template">
      <field name="code">K3BP32</field>
      <field name="name">Sonstige Passiva oder sontige Aktiva</field>
      <field name="parent_id" ref="chart_skr04_K3BP3"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_3950" model="account.account.template">
      <field name="code">3950</field>
      <field name="name">Abgrenzungen zur unterjährigen Kostenverrechnung für BWA</field>
      <field name="parent_id" ref="chart_skr04_K3BP32"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_K4GVE1" model="account.account.template">
      <field name="code">K4GVE1</field>
      <field name="name">Umsatzerlöse</field>
      <field name="parent_id" ref="chart_skr04_K4GVE"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_K4GVE11" model="account.account.template">
      <field name="code">K4GVE11</field>
      <field name="name">Umsatzerlöse</field>
      <field name="parent_id" ref="chart_skr04_K4GVE1"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_4000" model="account.account.template">
      <field name="code">4000</field>
      <field name="name">Umsatzerlöse (zur fr. Verfügung)</field>
      <field name="parent_id" ref="chart_skr04_K4GVE11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4100" model="account.account.template">
      <field name="code">4100</field>
      <field name="name">Steuerfreie Umsätze §4 Nr. 8 ff. UStG</field>
      <field name="parent_id" ref="chart_skr04_K4GVE11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4105" model="account.account.template">
      <field name="code">4105</field>
      <field name="name">Steuerfreie Umsätze nach § 4 Nr. 12 UStG (Vermietung und Verpackung)</field>
      <field name="parent_id" ref="chart_skr04_K4GVE11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4110" model="account.account.template">
      <field name="code">4110</field>
      <field name="name">Sonstige steuerfreie Umsätze Inland</field>
      <field name="parent_id" ref="chart_skr04_K4GVE11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4120" model="account.account.template">
      <field name="code">4120</field>
      <field name="name">Steuerfreie Umsätze §4 Nr. 1a UStG</field>
      <field name="parent_id" ref="chart_skr04_K4GVE11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4125" model="account.account.template">
      <field name="code">4125</field>
      <field name="name">Steuerfreie innergemeinschaftliche Lieferungen §4 Nr. 1b UStG</field>
      <field name="parent_id" ref="chart_skr04_K4GVE11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4130" model="account.account.template">
      <field name="code">4130</field>
      <field name="name">Lieferungen des ersten Abnehmers bei innergemeinschaftlichen Dreiecksgeschäften § 25b abs. UStG</field>
      <field name="parent_id" ref="chart_skr04_K4GVE11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4135" model="account.account.template">
      <field name="code">4135</field>
      <field name="name">Steuerfreie innergemeinschaftliche Lieferungen von Neufahrzeugen an Abnehmer ohne Umsatzsteuer-Identifikationsnummer</field>
      <field name="parent_id" ref="chart_skr04_K4GVE11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4140" model="account.account.template">
      <field name="code">4140</field>
      <field name="name">Steuerfreie Umsätze offshore etc.</field>
      <field name="parent_id" ref="chart_skr04_K4GVE11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4150" model="account.account.template">
      <field name="code">4150</field>
      <field name="name">Sonstige steuerfreie Umsätze (z.B. § 4 Nr. 2-7 UStG)</field>
      <field name="parent_id" ref="chart_skr04_K4GVE11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4160" model="account.account.template">
      <field name="code">4160</field>
      <field name="name">Steuerfreie Umsätze ohne Vorsteuerabzug zum Gesamtumsatz gehörend</field>
      <field name="parent_id" ref="chart_skr04_K4GVE11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4180" model="account.account.template">
      <field name="code">4180</field>
      <field name="name">Erlöse. Die mit den Durchschnittssätzen des § 24 UStG versteuert werden</field>
      <field name="parent_id" ref="chart_skr04_K4GVE11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4185" model="account.account.template">
      <field name="code">4185</field>
      <field name="name">Erlöse als Kleinunternehmer i.S.d. § 19 Abs. 1 UStG</field>
      <field name="parent_id" ref="chart_skr04_K4GVE11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4186" model="account.account.template">
      <field name="code">4186</field>
      <field name="name">Erlöse aus Geldspielautomaten 19% USt</field>
      <field name="parent_id" ref="chart_skr04_K4GVE11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4187" model="account.account.template">
      <field name="code">4187</field>
      <field name="name">Erlöse aus Geldspielautomaten 16% USt</field>
      <field name="parent_id" ref="chart_skr04_K4GVE11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4200" model="account.account.template">
      <field name="code">4200</field>
      <field name="name">Erlöse</field>
      <field name="parent_id" ref="chart_skr04_K4GVE11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4300" model="account.account.template">
      <field name="code">4300</field>
      <field name="name">Erlöse 7% USt</field>
      <field name="parent_id" ref="chart_skr04_K4GVE11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4310" model="account.account.template">
      <field name="code">4310</field>
      <field name="name">Erlöse aus im Inland steuerpflichtigen EG-Lieferungen 7% USt</field>
      <field name="parent_id" ref="chart_skr04_K4GVE11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4315" model="account.account.template">
      <field name="code">4315</field>
      <field name="name">Erlöse aus im Inland steuerpflichtigen EG-Lieferungen 19% USt</field>
      <field name="parent_id" ref="chart_skr04_K4GVE11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4320" model="account.account.template">
      <field name="code">4320</field>
      <field name="name">Erlöse aus im anderen EG-Land steuerpflichtigen Lieferungen</field>
      <field name="parent_id" ref="chart_skr04_K4GVE11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4330" model="account.account.template">
      <field name="code">4330</field>
      <field name="name">Erlöse aus im Inland steuerpflichtigen EG-Lieferungen 16% USt</field>
      <field name="parent_id" ref="chart_skr04_K4GVE11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4337" model="account.account.template">
      <field name="code">4337</field>
      <field name="name">Erlöse aus Leistungen- für die der Leistungsempfänger die Umsatzsteuer nach § 13b UStG schuldet</field>
      <field name="parent_id" ref="chart_skr04_K4GVE11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4338" model="account.account.template">
      <field name="code">4338</field>
      <field name="name">Erlöse aus im Drittland steuerbaren Leistungen- im Inland ncht steuerbare Umsätze</field>
      <field name="parent_id" ref="chart_skr04_K4GVE11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4339" model="account.account.template">
      <field name="code">4339</field>
      <field name="name">Erlöse aus im anderen EG-Land steuerbaren Leistungen- im Inland nicht steuerbare Umsätze</field>
      <field name="parent_id" ref="chart_skr04_K4GVE11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4340" model="account.account.template">
      <field name="code">4340</field>
      <field name="name">Erlöse 16% USt</field>
      <field name="parent_id" ref="chart_skr04_K4GVE11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4400" model="account.account.template">
      <field name="code">4400</field>
      <field name="name">Erlöse 19% USt</field>
      <field name="parent_id" ref="chart_skr04_K4GVE11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4401" model="account.account.template">
      <field name="code">4401</field>
      <field name="name">* Vorausberechnete Einnahmen</field>
      <field name="parent_id" ref="chart_skr04_K4GVE11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4402" model="account.account.template">
      <field name="code">4402</field>
      <field name="name">* Sonstige Einnahmen</field>
      <field name="parent_id" ref="chart_skr04_K4GVE11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4403" model="account.account.template">
      <field name="code">4403</field>
      <field name="name">* Konto Kasse Ertrag</field>
      <field name="parent_id" ref="chart_skr04_K4GVE11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4410" model="account.account.template">
      <field name="code">4410</field>
      <field name="name">Erlöse 19% USt</field>
      <field name="parent_id" ref="chart_skr04_K4GVE11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4499" model="account.account.template">
      <field name="code">4499</field>
      <field name="name">Nicht abgerechnete Einnahmen</field>
      <field name="parent_id" ref="chart_skr04_K4GVE11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4510" model="account.account.template">
      <field name="code">4510</field>
      <field name="name">Erlöse Abfallverwertung</field>
      <field name="parent_id" ref="chart_skr04_K4GVE11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4520" model="account.account.template">
      <field name="code">4520</field>
      <field name="name">Erlöse Leergut</field>
      <field name="parent_id" ref="chart_skr04_K4GVE11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4560" model="account.account.template">
      <field name="code">4560</field>
      <field name="name">Provisionsumsätze</field>
      <field name="parent_id" ref="chart_skr04_K4GVE11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4564" model="account.account.template">
      <field name="code">4564</field>
      <field name="name">Provisionsumsätze- steuerfrei (§4 Nr. 8 ff. UStG)</field>
      <field name="parent_id" ref="chart_skr04_K4GVE11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4565" model="account.account.template">
      <field name="code">4565</field>
      <field name="name">Provisionsumsätze- steuerfrei (§4 Nr. 5 UStG)</field>
      <field name="parent_id" ref="chart_skr04_K4GVE11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4566" model="account.account.template">
      <field name="code">4566</field>
      <field name="name">Provisionsumsätze 7% USt</field>
      <field name="parent_id" ref="chart_skr04_K4GVE11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4568" model="account.account.template">
      <field name="code">4568</field>
      <field name="name">Provisionsumsätze 16% USt</field>
      <field name="parent_id" ref="chart_skr04_K4GVE11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4569" model="account.account.template">
      <field name="code">4569</field>
      <field name="name">Provisionsumsätze 19% USt</field>
      <field name="parent_id" ref="chart_skr04_K4GVE11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_K4GVE12" model="account.account.template">
      <field name="code">K4GVE12</field>
      <field name="name">Sotige betriebliche Erträge</field>
      <field name="parent_id" ref="chart_skr04_K4GVE1"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_4570" model="account.account.template">
      <field name="code">4570</field>
      <field name="name">Provision- sonstige Erträge</field>
      <field name="parent_id" ref="chart_skr04_K4GVE12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4574" model="account.account.template">
      <field name="code">4574</field>
      <field name="name">Provision- sonstige Erträge steuerfrei (§ 4 Nr. 8 ff. UStG)</field>
      <field name="parent_id" ref="chart_skr04_K4GVE12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4575" model="account.account.template">
      <field name="code">4575</field>
      <field name="name">Provision- sonstige Erträge steuerfrei (§ 4 Nr. 5 UStG)</field>
      <field name="parent_id" ref="chart_skr04_K4GVE12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4576" model="account.account.template">
      <field name="code">4576</field>
      <field name="name">Provision- sonstige Erträge 7% USt</field>
      <field name="parent_id" ref="chart_skr04_K4GVE12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4578" model="account.account.template">
      <field name="code">4578</field>
      <field name="name">Provision- sonstige Erträge 16% USt</field>
      <field name="parent_id" ref="chart_skr04_K4GVE12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4579" model="account.account.template">
      <field name="code">4579</field>
      <field name="name">Provision- sonstige Erträge 19% USt</field>
      <field name="parent_id" ref="chart_skr04_K4GVE12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_K4GVE2" model="account.account.template">
      <field name="code">K4GVE2</field>
      <field name="name">Statistische Konten EüR</field>
      <field name="parent_id" ref="chart_skr04_K4GVE"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_K4GVE21" model="account.account.template">
      <field name="code">K4GVE21</field>
      <field name="name">Umsatzerlöse</field>
      <field name="parent_id" ref="chart_skr04_K4GVE2"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_4580" model="account.account.template">
      <field name="code">4580</field>
      <field name="name">Statistisches Konto Erlöse zum allgemeinen Umsatzsteuersatz (EüR)</field>
      <field name="parent_id" ref="chart_skr04_K4GVE21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4581" model="account.account.template">
      <field name="code">4581</field>
      <field name="name">Statistisches Konto Erlöse zum ermäßigten Umsatzsteuersatz (EüR)</field>
      <field name="parent_id" ref="chart_skr04_K4GVE21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4582" model="account.account.template">
      <field name="code">4582</field>
      <field name="name">Statistisches konto Erlöse steuerfrei und nicht steuerbar (EüR)</field>
      <field name="parent_id" ref="chart_skr04_K4GVE21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4589" model="account.account.template">
      <field name="code">4589</field>
      <field name="name">Gegenkonto 4580-4582 bei Aufteilung der Erlöse nach Steuersätzen (EüR)</field>
      <field name="parent_id" ref="chart_skr04_K4GVE21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4600" model="account.account.template">
      <field name="code">4600</field>
      <field name="name">Unentgeltliche Wertabgaben</field>
      <field name="parent_id" ref="chart_skr04_K4GVE21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4605" model="account.account.template">
      <field name="code">4605</field>
      <field name="name">Entnahme von Gegensänden ohne USt</field>
      <field name="parent_id" ref="chart_skr04_K4GVE21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4610" model="account.account.template">
      <field name="code">4610</field>
      <field name="name">Entnahme durh Unternehmer für Zwecke außerhalb des Unternehmens (Waren) 7% USt</field>
      <field name="parent_id" ref="chart_skr04_K4GVE21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4619" model="account.account.template">
      <field name="code">4619</field>
      <field name="name">Entnahme durch Unternehmer für Zwecke außerhalb des Unternehmens (Waren) ohne USt</field>
      <field name="parent_id" ref="chart_skr04_K4GVE21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4620" model="account.account.template">
      <field name="code">4620</field>
      <field name="name">Entnahme durch den Unternehmer für Zwecke außerhalb des Unternehmens (Waren) 19% USt</field>
      <field name="parent_id" ref="chart_skr04_K4GVE21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4627" model="account.account.template">
      <field name="code">4627</field>
      <field name="name">Entnahme durch den Unternehmer für Zwecke außerhalb des Unternehmens (Waren) 16% USt</field>
      <field name="parent_id" ref="chart_skr04_K4GVE21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_K4GVE22" model="account.account.template">
      <field name="code">K4GVE22</field>
      <field name="name">Sonstige betriebliche Erträge</field>
      <field name="parent_id" ref="chart_skr04_K4GVE2"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_4630" model="account.account.template">
      <field name="code">4630</field>
      <field name="name">Verwendung von Gegenständen für Zwecke außerhalb des Unternehmens 7% USt</field>
      <field name="parent_id" ref="chart_skr04_K4GVE22"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4637" model="account.account.template">
      <field name="code">4637</field>
      <field name="name">Verwendung von Gegenständen für Zwecke außerhalb des Unternehmens ohne USt</field>
      <field name="parent_id" ref="chart_skr04_K4GVE22"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4638" model="account.account.template">
      <field name="code">4638</field>
      <field name="name">Verwendung von Gegenständen für Zwecke außerhalb des Unternehmens ohne USt (Telefon-Nutzung)</field>
      <field name="parent_id" ref="chart_skr04_K4GVE22"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4639" model="account.account.template">
      <field name="code">4639</field>
      <field name="name">Verwendung von Gegenständen für Zwecke außerhalb des Unternehmens ohne USt (Kfz-Nutzung)</field>
      <field name="parent_id" ref="chart_skr04_K4GVE22"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4640" model="account.account.template">
      <field name="code">4640</field>
      <field name="name">Verwendung von Gegenständen für Zwecke außerhalb des Unternehmens 19% USt</field>
      <field name="parent_id" ref="chart_skr04_K4GVE22"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4645" model="account.account.template">
      <field name="code">4645</field>
      <field name="name">Verwendung von Gegenständen für Zwecke außerhalb des Unternehmens 19% USt (Kfz-Nutzung)</field>
      <field name="parent_id" ref="chart_skr04_K4GVE22"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4646" model="account.account.template">
      <field name="code">4646</field>
      <field name="name">Verwendung von Gegenständen für Zwecke außerhalb des Unternehmens 19% USt (Telefon-Nutzung)</field>
      <field name="parent_id" ref="chart_skr04_K4GVE22"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4647" model="account.account.template">
      <field name="code">4647</field>
      <field name="name">Verwendung von Gegenständen für Zwecke außerhalb des Unternehmens 16% USt</field>
      <field name="parent_id" ref="chart_skr04_K4GVE22"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4648" model="account.account.template">
      <field name="code">4648</field>
      <field name="name">Verwendung von Gegenständen für Zwecke außerhalb des Unternehmens 16% USt (Kfz-Nutzung)</field>
      <field name="parent_id" ref="chart_skr04_K4GVE22"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4649" model="account.account.template">
      <field name="code">4649</field>
      <field name="name">Verwendung von Gegenständen für Zwecke außerhalb des Unternehmens 16% USt (Telefon-Nutzung)</field>
      <field name="parent_id" ref="chart_skr04_K4GVE22"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4650" model="account.account.template">
      <field name="code">4650</field>
      <field name="name">Unentgeltliche Erbringung einer sonstigen Leistung 7% USt</field>
      <field name="parent_id" ref="chart_skr04_K4GVE22"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4659" model="account.account.template">
      <field name="code">4659</field>
      <field name="name">Unentgeltliche Erbringung einer sostigen Leistung ohne USt</field>
      <field name="parent_id" ref="chart_skr04_K4GVE22"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4660" model="account.account.template">
      <field name="code">4660</field>
      <field name="name">Unentgeltliche Erbringung einer sostigen Leistung 19% USt</field>
      <field name="parent_id" ref="chart_skr04_K4GVE22"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4667" model="account.account.template">
      <field name="code">4667</field>
      <field name="name">Unentgeltliche Erbringung einer sostigen Leistung 16% USt</field>
      <field name="parent_id" ref="chart_skr04_K4GVE22"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4670" model="account.account.template">
      <field name="code">4670</field>
      <field name="name">Unentgeltliche Zuwendung von Waren 7% USt</field>
      <field name="parent_id" ref="chart_skr04_K4GVE21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4679" model="account.account.template">
      <field name="code">4679</field>
      <field name="name">Unentgeltliche Zuwendung von Waren ohne USt</field>
      <field name="parent_id" ref="chart_skr04_K4GVE21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4680" model="account.account.template">
      <field name="code">4680</field>
      <field name="name">Unentgeltliche Zuwendung von Waren 19% USt</field>
      <field name="parent_id" ref="chart_skr04_K4GVE21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4685" model="account.account.template">
      <field name="code">4685</field>
      <field name="name">Unentgeltliche Zuwendung von Waren 16% USt</field>
      <field name="parent_id" ref="chart_skr04_K4GVE21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4686" model="account.account.template">
      <field name="code">4686</field>
      <field name="name">Unentgeltliche Zuwendung von Gegenständen 19% USt</field>
      <field name="parent_id" ref="chart_skr04_K4GVE22"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4688" model="account.account.template">
      <field name="code">4688</field>
      <field name="name">Unentgeltliche Zuwendung von Gegenständen 16% USt</field>
      <field name="parent_id" ref="chart_skr04_K4GVE22"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4689" model="account.account.template">
      <field name="code">4689</field>
      <field name="name">Unentgeltliche Zuwendung von Gegenständen ohne USt</field>
      <field name="parent_id" ref="chart_skr04_K4GVE22"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4690" model="account.account.template">
      <field name="code">4690</field>
      <field name="name">Nicht steuerbare umsätze (Innenumsätze)</field>
      <field name="parent_id" ref="chart_skr04_K4GVE21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4695" model="account.account.template">
      <field name="code">4695</field>
      <field name="name">Umsatzsteuervergütung</field>
      <field name="parent_id" ref="chart_skr04_K4GVE21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4700" model="account.account.template">
      <field name="code">4700</field>
      <field name="name">Erlösschmälerungen</field>
      <field name="parent_id" ref="chart_skr04_K4GVE21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4705" model="account.account.template">
      <field name="code">4705</field>
      <field name="name">Erlösschmälerungen aus steuerfreien Umsätzen § 4 Nr. 1a UStG</field>
      <field name="parent_id" ref="chart_skr04_K4GVE21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4710" model="account.account.template">
      <field name="code">4710</field>
      <field name="name">Erlösschmälerungen 7 % USt</field>
      <field name="parent_id" ref="chart_skr04_K4GVE21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4720" model="account.account.template">
      <field name="code">4720</field>
      <field name="name">Erlösschmälerungen 19 % USt</field>
      <field name="parent_id" ref="chart_skr04_K4GVE21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4723" model="account.account.template">
      <field name="code">4723</field>
      <field name="name">Erlösschmälerungen 16 % USt</field>
      <field name="parent_id" ref="chart_skr04_K4GVE21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4724" model="account.account.template">
      <field name="code">4724</field>
      <field name="name">Erlösschmälerungen aus steuerfreien innergemeinschaftlichen Lieferungen</field>
      <field name="parent_id" ref="chart_skr04_K4GVE21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4725" model="account.account.template">
      <field name="code">4725</field>
      <field name="name">Erlösschmälerung aus im Inland steuerpflichtigen EG-lieferungen 7 % USt</field>
      <field name="parent_id" ref="chart_skr04_K4GVE21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4726" model="account.account.template">
      <field name="code">4726</field>
      <field name="name">Erlösschmälerung aus im Inland steuerpflichtigen EG-lieferungen 19% USt</field>
      <field name="parent_id" ref="chart_skr04_K4GVE21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4727" model="account.account.template">
      <field name="code">4727</field>
      <field name="name">Erlösschmälerung aus im anderen EG-lieferungen steuerpflichtigen Lieferungen</field>
      <field name="parent_id" ref="chart_skr04_K4GVE21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4729" model="account.account.template">
      <field name="code">4729</field>
      <field name="name">Erlösschmälerung aus im Inland steuerpflichtigen EG-lieferungen 16% USt</field>
      <field name="parent_id" ref="chart_skr04_K4GVE21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4730" model="account.account.template">
      <field name="code">4730</field>
      <field name="name">Gewährte Skonti</field>
      <field name="parent_id" ref="chart_skr04_K4GVE21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4731" model="account.account.template">
      <field name="code">4731</field>
      <field name="name">Gewährte Skonti 7 % USt</field>
      <field name="parent_id" ref="chart_skr04_K4GVE21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4735" model="account.account.template">
      <field name="code">4735</field>
      <field name="name">Gewährte Skonti 16 % USt</field>
      <field name="parent_id" ref="chart_skr04_K4GVE21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4736" model="account.account.template">
      <field name="code">4736</field>
      <field name="name">Gewährte Skonti 19 % USt</field>
      <field name="parent_id" ref="chart_skr04_K4GVE21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4741" model="account.account.template">
      <field name="code">4741</field>
      <field name="name">Gewährte Skonti aus Leistungen- für die der Leistungsempfänger die umsatzsteuer nach § 13b UStG schuldet</field>
      <field name="parent_id" ref="chart_skr04_K4GVE21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4743" model="account.account.template">
      <field name="code">4743</field>
      <field name="name">Gewährte Skonti aus steuerfreien innergemeinschaftlichen Lieferungen § 4 Nr. 1b UStG</field>
      <field name="parent_id" ref="chart_skr04_K4GVE21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4745" model="account.account.template">
      <field name="code">4745</field>
      <field name="name">Gewährte Skonti aus im Inland steuerpflichtigen EG-Lieferungen</field>
      <field name="parent_id" ref="chart_skr04_K4GVE21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4746" model="account.account.template">
      <field name="code">4746</field>
      <field name="name">Gewährte Skonti aus im Inland steuerpflichtigen EG-Lieferungen 7 % USt</field>
      <field name="parent_id" ref="chart_skr04_K4GVE21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4748" model="account.account.template">
      <field name="code">4748</field>
      <field name="name">Gewährte Skonti aus im Inland steuerpflichtigen EG-Lieferungen 19 % USt</field>
      <field name="parent_id" ref="chart_skr04_K4GVE21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4749" model="account.account.template">
      <field name="code">4749</field>
      <field name="name">Gewährte Skonti aus im Inland steuerpflichtigen EG-Lieferungen 16 % USt</field>
      <field name="parent_id" ref="chart_skr04_K4GVE21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4750" model="account.account.template">
      <field name="code">4750</field>
      <field name="name">Gewährte Boni 7 % USt</field>
      <field name="parent_id" ref="chart_skr04_K4GVE21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4760" model="account.account.template">
      <field name="code">4760</field>
      <field name="name">Gewährte Boni 19 % USt</field>
      <field name="parent_id" ref="chart_skr04_K4GVE21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4762" model="account.account.template">
      <field name="code">4762</field>
      <field name="name">Gewährte Boni 16 % USt</field>
      <field name="parent_id" ref="chart_skr04_K4GVE21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4769" model="account.account.template">
      <field name="code">4769</field>
      <field name="name">Gewährte Boni </field>
      <field name="parent_id" ref="chart_skr04_K4GVE21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4770" model="account.account.template">
      <field name="code">4770</field>
      <field name="name">Gewährte Rabatte</field>
      <field name="parent_id" ref="chart_skr04_K4GVE21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_4780" model="account.account.template">
      <field name="code">4780</field>
      <field name="name">Gewährte Rabatte 7 % USt</field>
      <field name="parent_id" ref="chart_skr04_K4GVE21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4790" model="account.account.template">
      <field name="code">4790</field>
      <field name="name">Gewährte Rabatte 19 % USt</field>
      <field name="parent_id" ref="chart_skr04_K4GVE21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4792" model="account.account.template">
      <field name="code">4792</field>
      <field name="name">Gewährte Rabatte 16 % USt</field>
      <field name="parent_id" ref="chart_skr04_K4GVE21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_K4GVE3" model="account.account.template">
      <field name="code">K4GVE3</field>
      <field name="name">Erhöhung oder Verminderung des Bestands an fertigen und unfertige Erzeugnissen</field>
      <field name="parent_id" ref="chart_skr04_K4GVE"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_K4GVE31" model="account.account.template">
      <field name="code">K4GVE31</field>
      <field name="name">Erhöhung des Bestands an fertigen und unfertigen Erzeugnissen oder Verminderung des Bestands an fertigen und unfertigen Erzeugnissen</field>
      <field name="parent_id" ref="chart_skr04_K4GVE3"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_4800" model="account.account.template">
      <field name="code">4800</field>
      <field name="name">Bestandsveränderungen - fertige Erzeugnisse</field>
      <field name="parent_id" ref="chart_skr04_K4GVE31"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4810" model="account.account.template">
      <field name="code">4810</field>
      <field name="name">Bestandsveränderungen - unfertige Erzeugnisse</field>
      <field name="parent_id" ref="chart_skr04_K4GVE31"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4815" model="account.account.template">
      <field name="code">4815</field>
      <field name="name">Bestandsveränderungen - unfertige Leistungen</field>
      <field name="parent_id" ref="chart_skr04_K4GVE31"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_K4GVE32" model="account.account.template">
      <field name="code">K4GVE32</field>
      <field name="name">Erhöhung des Bestands in Ausführung befindlicher Bauafträge oder Verminderung des Bestands in Ausführung befindlicher Bauaufträge</field>
      <field name="parent_id" ref="chart_skr04_K4GVE3"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_4816" model="account.account.template">
      <field name="code">4816</field>
      <field name="name">Bestandsveränderungen in Ausführung befindliche Bauaufträge</field>
      <field name="parent_id" ref="chart_skr04_K4GVE32"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_K4GVE33" model="account.account.template">
      <field name="code">K4GVE33</field>
      <field name="name">Erhöhung des Bestands in Arbeit befindlicher Aufträge oder Verminderung des Bestands in Arbeit befindlicher Aufträge</field>
      <field name="parent_id" ref="chart_skr04_K4GVE3"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_4818" model="account.account.template">
      <field name="code">4818</field>
      <field name="name">Bestandsveränderungen in Arbeit befindlicher Aufträge</field>
      <field name="parent_id" ref="chart_skr04_K4GVE33"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_K4GVE4" model="account.account.template">
      <field name="code">K4GVE4</field>
      <field name="name">Andere aktivierte Eigenleistungen</field>
      <field name="parent_id" ref="chart_skr04_K4GVE"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_K4GVE41" model="account.account.template">
      <field name="code">K4GVE41</field>
      <field name="name">Andere aktivierte Eigenleistungen</field>
      <field name="parent_id" ref="chart_skr04_K4GVE4"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_4820" model="account.account.template">
      <field name="code">4820</field>
      <field name="name">Andere aktivierte Eigenleistungen</field>
      <field name="parent_id" ref="chart_skr04_K4GVE41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_K4GVE5" model="account.account.template">
      <field name="code">K4GVE5</field>
      <field name="name">Sonstige betriebliche Erträge</field>
      <field name="parent_id" ref="chart_skr04_K4GVE"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_K4GVE51" model="account.account.template">
      <field name="code">K4GVE51</field>
      <field name="name">Sonstige betriebliche Erträge</field>
      <field name="parent_id" ref="chart_skr04_K4GVE5"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_4830" model="account.account.template">
      <field name="code">4830</field>
      <field name="name">Sonstige betriebliche Erträge</field>
      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4834" model="account.account.template">
      <field name="code">4834</field>
      <field name="name">Sonstige Erträge betrieblich und regelmäßig 16% USt</field>
      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4835" model="account.account.template">
      <field name="code">4835</field>
      <field name="name">Sonstige Erträge betrieblich und regelmäßig </field>
      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4836" model="account.account.template">
      <field name="code">4836</field>
      <field name="name">Sonstige Erträge betrieblich und regelmäßig 19% USt </field>
      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4837" model="account.account.template">
      <field name="code">4837</field>
      <field name="name">Sonstige Erträge betriebsfremd und regelmäßig</field>
      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4839" model="account.account.template">
      <field name="code">4839</field>
      <field name="name">Sonstige Erträge unregelmßig</field>
      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4840" model="account.account.template">
      <field name="code">4840</field>
      <field name="name">Erträge aus Kursdifferenzen</field>
      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4843" model="account.account.template">
      <field name="code">4843</field>
      <field name="name">Erträge aus Bewertung Finanzmittelfonds</field>
      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4844" model="account.account.template">
      <field name="code">4844</field>
      <field name="name">Erlöse aus Verkäufen Sachanlagevermögen steuerfrei § 4 Nr. 1a UStG (bei Buchgewinn)</field>
      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4845" model="account.account.template">
      <field name="code">4845</field>
      <field name="name">Erlöse aus Verkäufen Sachanlagevermögen 19% USt (bei Buchgewinn)</field>
      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4846" model="account.account.template">
      <field name="code">4846</field>
      <field name="name">Erlöse aus Verkäufen Sachanlagevermögen 16% USt (bei Buchgewinn)</field>
      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4848" model="account.account.template">
      <field name="code">4848</field>
      <field name="name">Erlöse aus Verkäufen Sachanlagevermögen steuerfrei § 4 Nr. 1b UStG (bei Buchgewinn)</field>
      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4849" model="account.account.template">
      <field name="code">4849</field>
      <field name="name">Erlöse aus Verkäufen Sachanlagevermögen (bei Buchgewinn)</field>
      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4850" model="account.account.template">
      <field name="code">4850</field>
      <field name="name">Erlöse aus Verkauf immaterieller Vermögensgegenstände (bei Buchgewinn)</field>
      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4851" model="account.account.template">
      <field name="code">4851</field>
      <field name="name">Erlöse aus Verkäufen Finanzanlagen (bei Buchgewinn)</field>
      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4852" model="account.account.template">
      <field name="code">4852</field>
      <field name="name">Erlöse aus Verkäufen Finanzanlagen 100% / 50% steuerfrei (inlandische Kap.Ges.)(bei Buchgewinn)</field>
      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4855" model="account.account.template">
      <field name="code">4855</field>
      <field name="name">Anlagenabgänge Sachanlagen (Restbuchwert bei Buchgewinn)</field>
      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4856" model="account.account.template">
      <field name="code">4856</field>
      <field name="name">Anlagenabgänge immaterielle Vermögensgegenstände (Restbuchwert bei Buchgewinn)</field>
      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4857" model="account.account.template">
      <field name="code">4857</field>
      <field name="name">Anlagenabgänge Finanzanlagen (Restbuchwert bei Buchgewinn)</field>
      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4858" model="account.account.template">
      <field name="code">4858</field>
      <field name="name">Anlagenabgänge Finanzanlagen 100% / 50% steuerfrei (inländische Kap. Ges.)(Restbuchwert bei Buchgewinn)</field>
      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4860" model="account.account.template">
      <field name="code">4860</field>
      <field name="name">Grundstückserträge</field>
      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4865" model="account.account.template">
      <field name="code">4865</field>
      <field name="name">Erlöse aus Verkauen von Wirtschaftsgütern des Umlaufvermögens 19% USt für § 4 Abs. 3 Satz 4 EStG</field>
      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4866" model="account.account.template">
      <field name="code">4866</field>
      <field name="name">Erlöse aus Verkauen von Wirtschaftsgütern des Umlaufvermögens- umsatzsteuerfrei § 4 Nr. 8 ff UStG i. V. m. § 4 Abs. 3 Satz 4 EStG</field>
      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4867" model="account.account.template">
      <field name="code">4867</field>
      <field name="name">Erl. a. Verk. v. Wirtschaftsg. d. Umlaufv.- umsatzsteuerf. § 4 Nr. 8 ff UStG i. V. m. § 4 Abs. 3 Satz 4 EStG- 100%/50% steuerf.(inlandische Kap. Ges.)</field>
      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4869" model="account.account.template">
      <field name="code">4869</field>
      <field name="name">Erlöse aus Verkäufen von Wirtschaftsgütern des Umlaufvermögens nach § 4 Abs. 3 Satz 4 EStG</field>
      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4871" model="account.account.template">
      <field name="code">4871</field>
      <field name="name">Nicht realisierbare Waehrungsdifferenzen</field>
      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4872" model="account.account.template">
      <field name="code">4872</field>
      <field name="name">Realisierte Waehrungsdifferenzen</field>
      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4873" model="account.account.template">
      <field name="code">4873</field>
      <field name="name">Produkt Rechnung Preisdifferenz</field>
      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4874" model="account.account.template">
      <field name="code">4874</field>
      <field name="name">Realisierte Waehrungsdifferenzen</field>
      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4875" model="account.account.template">
      <field name="code">4875</field>
      <field name="name">Ertraege a. Waehrungsumstellung auf Euro</field>
      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4877" model="account.account.template">
      <field name="code">4877</field>
      <field name="name">Bank Waehrungsverlust (Konto)</field>
      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4878" model="account.account.template">
      <field name="code">4878</field>
      <field name="name">Waehrungsdifferenz zum Kontenausgleich</field>
      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4879" model="account.account.template">
      <field name="code">4879</field>
      <field name="name">Nicht realisierbare Waehrungsdifferenzen</field>
      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4881" model="account.account.template">
      <field name="code">4881</field>
      <field name="name">Bank Bewertungsertrag</field>
      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4882" model="account.account.template">
      <field name="code">4882</field>
      <field name="name">Rundungsdifferenzen</field>
      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4883" model="account.account.template">
      <field name="code">4883</field>
      <field name="name">Kassendifferenzen</field>
      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4900" model="account.account.template">
      <field name="code">4900</field>
      <field name="name">Erträge aus dem Abgang von Gegenständen des Anlagevermögens</field>
      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4901" model="account.account.template">
      <field name="code">4901</field>
      <field name="name">Erträge aus der Veräußerung vo Anteilen an Kapitalgesellschaften 100% / 50% steuerfrei (inlandische Kap. Ges.)</field>
      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4905" model="account.account.template">
      <field name="code">4905</field>
      <field name="name">Erträge aus dem abgang von Gegenständen des Umlaufvermögens außer Vorräte</field>
      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4906" model="account.account.template">
      <field name="code">4906</field>
      <field name="name">Erträge aus dem abgang von Gegenständen des Umlaufvermögens (außer Vorräte) 100% / 50%steuerfrei (inlandische Kap.Ges.)</field>
      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4910" model="account.account.template">
      <field name="code">4910</field>
      <field name="name">Erträge aus Zuschreibungen des Sachanlagevermögens</field>
      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4911" model="account.account.template">
      <field name="code">4911</field>
      <field name="name">Erträge aus Zuschreibungen des immateriellen Anlagevermögens</field>
      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4912" model="account.account.template">
      <field name="code">4912</field>
      <field name="name">Erträge aus Zuschreibungen des Finanzanlagevermögens</field>
      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4913" model="account.account.template">
      <field name="code">4913</field>
      <field name="name">Erträge aus Zuschreibungen des Finanzanlagevermögens 100% / 50% steuerfrei (inländische Kap. Ges.)</field>
      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4914" model="account.account.template">
      <field name="code">4914</field>
      <field name="name">Erträge aus Zuschreibungen des anderen Anlagevermögens 100% / 50% steuerfrei (inländische Kap. Ges.)</field>
      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4915" model="account.account.template">
      <field name="code">4915</field>
      <field name="name">Erträge aus Zuschreibungen des Umlaufvermögens außer Vorräten</field>
      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4916" model="account.account.template">
      <field name="code">4916</field>
      <field name="name">Erträge aus Zuschreibungen des Umlaufvermögens 100% / 50% steuerfrei (inlandische Kap. Ges.)</field>
      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4920" model="account.account.template">
      <field name="code">4920</field>
      <field name="name">Erträge aus der Herabsetzung der Pauschalwertberichtigung zu Forderungen</field>
      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4923" model="account.account.template">
      <field name="code">4923</field>
      <field name="name">Erträge aus der Herabsetzung der Einzelwertberichtigung zu Forderungen</field>
      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4925" model="account.account.template">
      <field name="code">4925</field>
      <field name="name">Erträge aus abgeschriebenen Forderungen</field>
      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4930" model="account.account.template">
      <field name="code">4930</field>
      <field name="name">Erträge aus der Auflösung von Rückstellungen</field>
      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4932" model="account.account.template">
      <field name="code">4932</field>
      <field name="name">Erträge aus der steuerlich niedrigeren Bewertung von Rückstellungen</field>
      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4933" model="account.account.template">
      <field name="code">4933</field>
      <field name="name">Erträge aus der steuerlich niedrigeren Bewertung von Verbindlichkeiten</field>
      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4934" model="account.account.template">
      <field name="code">4934</field>
      <field name="name">Erträge aus der Auflösung von Sonderposten mit Rücklageanteil (Existenzgründerrücklage)</field>
      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4935" model="account.account.template">
      <field name="code">4935</field>
      <field name="name">Erträge aus der Auflösung von Sonderposten mit Rücklageanteil (steuerfreie Rücklage)</field>
      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4936" model="account.account.template">
      <field name="code">4936</field>
      <field name="name">Erträge aus der Auflösung von Sonderposten mit Rücklageanteil (Ansparabschreibungen)</field>
      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4937" model="account.account.template">
      <field name="code">4937</field>
      <field name="name">Erträge aus der Auflösung von Sonderposten mit Rücklageanteil (Sonderabschreibungen)</field>
      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4938" model="account.account.template">
      <field name="code">4938</field>
      <field name="name">Erträge aus der Auflösung von Sonderposten mit Rücklageanteil (aus der Währungsumstellung auf den Euro)</field>
      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4939" model="account.account.template">
      <field name="code">4939</field>
      <field name="name">Erträge aus der Auflösung von Sonderposten mit Rücklageanteil nach § 52 Abs. 16 EStG</field>
      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4940" model="account.account.template">
      <field name="code">4940</field>
      <field name="name">Verrechnete sonstige Sachbezüge (keine Waren)</field>
      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4941" model="account.account.template">
      <field name="code">4941</field>
      <field name="name">Sachbezüge 7% USt (Waren)</field>
      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4944" model="account.account.template">
      <field name="code">4944</field>
      <field name="name">Sachbezüge 16% USt (Waren)</field>
      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4945" model="account.account.template">
      <field name="code">4945</field>
      <field name="name">Sachbezüge 19% USt (Waren)</field>
      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4946" model="account.account.template">
      <field name="code">4946</field>
      <field name="name">Verrechnete sonstige Sachbezüge </field>
      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4947" model="account.account.template">
      <field name="code">4947</field>
      <field name="name">Verrechnete sonstige Sachbezüge 19 % USt ( z.B. Kfz-Gestellung)</field>
      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4948" model="account.account.template">
      <field name="code">4948</field>
      <field name="name">Verrechnete sonstige Sachbezüge 16 % USt ( z.B. Kfz-Gestellung)</field>
      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4949" model="account.account.template">
      <field name="code">4949</field>
      <field name="name">Verrechnete sonstige Sachbezüge ohne Umsatzsteuer</field>
      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4960" model="account.account.template">
      <field name="code">4960</field>
      <field name="name">Periodenfremde Erträge (soweit nicht außerordentlich)</field>
      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4970" model="account.account.template">
      <field name="code">4970</field>
      <field name="name">Versicherungsentschädigungen</field>
      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4975" model="account.account.template">
      <field name="code">4975</field>
      <field name="name">Investitionszuschüsse (steuerpflichtig)</field>
      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4980" model="account.account.template">
      <field name="code">4980</field>
      <field name="name">Investitionszulagen (steuerfrei)</field>
      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4981" model="account.account.template">
      <field name="code">4981</field>
      <field name="name">steuerfreie Erträge aus der Auflösung von Sonderposten mit Rücklageanteil</field>
      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_4982" model="account.account.template">
      <field name="code">4982</field>
      <field name="name">Sonstige steuerfreie Betriebseinnahmen</field>
      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_K5GVA1" model="account.account.template">
      <field name="code">K5GVA1</field>
      <field name="name">Material- und Stoffverbrauch</field>
      <field name="parent_id" ref="chart_skr04_K5GVA"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_K5GVA11" model="account.account.template">
      <field name="code">K5GVA11</field>
      <field name="name">Aufwendungen für Roh- Hilfs- und Betriebsstoffe und für bezogene Waren</field>
      <field name="parent_id" ref="chart_skr04_K5GVA1"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_5000" model="account.account.template">
      <field name="code">5000</field>
      <field name="name">Aufwendungen für Roh- Hilfs- und Betriebsstoffe und für bezogene Waren</field>
      <field name="parent_id" ref="chart_skr04_K5GVA11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_K5GVA2" model="account.account.template">
      <field name="code">K5GVA2</field>
      <field name="name">Materialaufwand</field>
      <field name="parent_id" ref="chart_skr04_K5GVA"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_K5GVA21" model="account.account.template">
      <field name="code">K5GVA21</field>
      <field name="name">Aufwendungen für Roh- Hilfs- und Betriebsstoffe und für bezogene Waren</field>
      <field name="parent_id" ref="chart_skr04_K5GVA2"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_5100" model="account.account.template">
      <field name="code">5100</field>
      <field name="name">Einkauf von Roh- Hilfs- und Betriebsstoffen</field>
      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_5190" model="account.account.template">
      <field name="code">5190</field>
      <field name="name">Energiestoffe (Fertigung)</field>
      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_5200" model="account.account.template">
      <field name="code">5200</field>
      <field name="name">Wareneingang</field>
      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_5300" model="account.account.template">
      <field name="code">5300</field>
      <field name="name">Wareneingang 7 % Vorsteuer</field>
      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_5340" model="account.account.template">
      <field name="code">5340</field>
      <field name="name">Wareneingang 16 % Vorsteuer</field>
      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_5400" model="account.account.template">
      <field name="code">5400</field>
      <field name="name">Wareneingang 19 % Vorsteuer</field>
      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_5401" model="account.account.template">
      <field name="code">5401</field>
      <field name="name">* Produkt Ausgaben</field>
      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_5402" model="account.account.template">
      <field name="code">5402</field>
      <field name="name">* Produkt Vertriebsausgaben</field>
      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_5403" model="account.account.template">
      <field name="code">5403</field>
      <field name="name">* Konto Kasse Aufwand</field>
      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_5420" model="account.account.template">
      <field name="code">5420</field>
      <field name="name">Innergemeinschaftlicher Erwerb 7% Vorsteuer und 7% Umsatzsteuer</field>
      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_5425" model="account.account.template">
      <field name="code">5425</field>
      <field name="name">Innergemeinschaftlicher Erwerb 19% Vorsteuer und 19% Umsatzsteuer</field>
      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_5430" model="account.account.template">
      <field name="code">5430</field>
      <field name="name">Innergemeinschaftlicher Erwerb ohne Vorsteuerabzug- 7% Umsatzsteuer</field>
      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_5433" model="account.account.template">
      <field name="code">5433</field>
      <field name="name">Innergemeinschaftlicher Erwerb 16% Vorsteuer und 16% Umsatzsteuer</field>
      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_5435" model="account.account.template">
      <field name="code">5435</field>
      <field name="name">Innergemeinschaftlicher Erwerb ohne Vorsteuerabzug und 19% Umsatzsteuer</field>
      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_5436" model="account.account.template">
      <field name="code">5436</field>
      <field name="name">Innergemeinschaftlicher Erwerb ohne Vorsteuerabzug und 16% Umsatzsteuer</field>
      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_5440" model="account.account.template">
      <field name="code">5440</field>
      <field name="name">Innergemeinschaftlicher Erwerb von Neufahrzeugen von Lieferanten ohne Umsatzsteuer-Identifikationsnummer 19% Vorsteuer und 19% Umsatzsteuer</field>
      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_5441" model="account.account.template">
      <field name="code">5441</field>
      <field name="name">Innergemeinschaftlicher Erwerb von Neufahrzeugen von Lieferanten ohne Umsatzsteuer-Identifikationsnummer 16% Vorsteuer und 16% Umsatzsteuer</field>
      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_5500" model="account.account.template">
      <field name="code">5500</field>
      <field name="name">Wareneingang 5 % Vorsteuer</field>
      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_5505" model="account.account.template">
      <field name="code">5505</field>
      <field name="name">Wareneingang 5-5 % Vorsteuer</field>
      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_5530" model="account.account.template">
      <field name="code">5530</field>
      <field name="name">Wareneingang 9 % Vorsteuer</field>
      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_5540" model="account.account.template">
      <field name="code">5540</field>
      <field name="name">Wareneingang 10-7 % Vorsteuer</field>
      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_5550" model="account.account.template">
      <field name="code">5550</field>
      <field name="name">Steuerfreier innergemeinschaftlicher Erwerb</field>
      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_5559" model="account.account.template">
      <field name="code">5559</field>
      <field name="name">Steuerfreie Einfuhren</field>
      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_5560" model="account.account.template">
      <field name="code">5560</field>
      <field name="name">Waren aus einem Umsatzsteuerlager- § 13a UStG 7% Vorsteuer und 7% Umsatzsteuer</field>
      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_5565" model="account.account.template">
      <field name="code">5565</field>
      <field name="name">Waren aus einem Umsatzsteuerlager- § 13a UStG 19% Vorsteuer und 19% Umsatzsteuer</field>
      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_5566" model="account.account.template">
      <field name="code">5566</field>
      <field name="name">Waren aus einem Umsatzsteuerlager- § 13a UStG 16% Vorsteuer und 16% Umsatzsteuer</field>
      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_5600" model="account.account.template">
      <field name="code">5600</field>
      <field name="name">Nicht abziehbare Vorsteuer </field>
      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_5610" model="account.account.template">
      <field name="code">5610</field>
      <field name="name">Nicht abziehbare Vorsteuer 7%</field>
      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_5650" model="account.account.template">
      <field name="code">5650</field>
      <field name="name">Nicht abziehbare Vorsteuer 16%</field>
      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_5660" model="account.account.template">
      <field name="code">5660</field>
      <field name="name">Nicht abziehbare Vorsteuer 19%</field>
      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_5700" model="account.account.template">
      <field name="code">5700</field>
      <field name="name">Nachlässe</field>
      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_5710" model="account.account.template">
      <field name="code">5710</field>
      <field name="name">Nachlässe 7 % Vorsteuer </field>
      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_5720" model="account.account.template">
      <field name="code">5720</field>
      <field name="name">Nachlässe 19 % Vorsteuer </field>
      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_5722" model="account.account.template">
      <field name="code">5722</field>
      <field name="name">Nachlässe 16 % Vorsteuer </field>
      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_5723" model="account.account.template">
      <field name="code">5723</field>
      <field name="name">Nachlässe 15 % Vorsteuer </field>
      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_5724" model="account.account.template">
      <field name="code">5724</field>
      <field name="name">Nachlässe aus innergemeinschaftlichem Erwerb 7% Vorsteuer und 7% Umsatzsteuer</field>
      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_5725" model="account.account.template">
      <field name="code">5725</field>
      <field name="name">Nachlässe aus innergemeinschaftlichem Erwerb 19% Vorsteuer und 19% Umsatzsteuer</field>
      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_5726" model="account.account.template">
      <field name="code">5726</field>
      <field name="name">Nachlässe aus innergemeinschaftlichem Erwerb 16% Vorsteuer und 16% Umsatzsteuer</field>
      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_5727" model="account.account.template">
      <field name="code">5727</field>
      <field name="name">Nachlässe aus innergemeinschaftlichem Erwerb 15% Vorsteuer und 15% Umsatzsteuer</field>
      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_5730" model="account.account.template">
      <field name="code">5730</field>
      <field name="name">Erhaltene Skonti </field>
      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_5731" model="account.account.template">
      <field name="code">5731</field>
      <field name="name">Erhaltene Skonti 7% Vorsteuer</field>
      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_5735" model="account.account.template">
      <field name="code">5735</field>
      <field name="name">Erhaltene Skonti 16% Vorsteuer</field>
      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_5736" model="account.account.template">
      <field name="code">5736</field>
      <field name="name">Erhaltene Skonti 19% Vorsteuer</field>
      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_5745" model="account.account.template">
      <field name="code">5745</field>
      <field name="name">Erhaltene Skonti aus steuerpflichtigem innergemeinschaftlichem Erwerb </field>
      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_5746" model="account.account.template">
      <field name="code">5746</field>
      <field name="name">Erhaltene Skonti aus steuerpflichtigem innergemeinschaftlichem Erwerb 7% Vorsteuer und 7% Umsatzsteuer</field>
      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_5748" model="account.account.template">
      <field name="code">5748</field>
      <field name="name">Erhaltene Skonti aus steuerpflichtigem innergemeinschaftlichem Erwerb 19% Vorsteuer und 19% Umsatzsteuer</field>
      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_5749" model="account.account.template">
      <field name="code">5749</field>
      <field name="name">Erhaltene Skonti aus steuerpflichtigem innergemeinschaftlichem Erwerb 16% Vorsteuer und 16% Umsatzsteuer</field>
      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_5750" model="account.account.template">
      <field name="code">5750</field>
      <field name="name">Erhaltene Boni 7% Vorsteuer</field>
      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_5760" model="account.account.template">
      <field name="code">5760</field>
      <field name="name">Erhaltene Boni 19% Vorsteuer</field>
      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_5764" model="account.account.template">
      <field name="code">5764</field>
      <field name="name">Erhaltene Boni 16% Vorsteuer</field>
      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_5769" model="account.account.template">
      <field name="code">5769</field>
      <field name="name">Erhaltene Boni </field>
      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_5770" model="account.account.template">
      <field name="code">5770</field>
      <field name="name">Erhaltene Rabatte</field>
      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_5780" model="account.account.template">
      <field name="code">5780</field>
      <field name="name">Erhaltene Rabatte 7% Vorsteuer</field>
      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_5790" model="account.account.template">
      <field name="code">5790</field>
      <field name="name">Erhaltene Rabatte 19% Vorsteuer</field>
      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_5794" model="account.account.template">
      <field name="code">5794</field>
      <field name="name">Erhaltene Rabatte 16% Vorsteuer</field>
      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_5800" model="account.account.template">
      <field name="code">5800</field>
      <field name="name">Bezugsnebenkosten</field>
      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_5820" model="account.account.template">
      <field name="code">5820</field>
      <field name="name">Leergut</field>
      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_5840" model="account.account.template">
      <field name="code">5840</field>
      <field name="name">Zölle und Einfuhrabgaben</field>
      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_5860" model="account.account.template">
      <field name="code">5860</field>
      <field name="name">Verrechnete Stoffkosten (Gegenkonto 5000-99)</field>
      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_5880" model="account.account.template">
      <field name="code">5880</field>
      <field name="name">Bestandsveränderungen Roh- Hilfs- und Betriebsstoffe/Waren</field>
      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_K5GVA3" model="account.account.template">
      <field name="code">K5GVA3</field>
      <field name="name">Aufwendungen für bezogene Leistungen</field>
      <field name="parent_id" ref="chart_skr04_K5GVA"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_K5GVA31" model="account.account.template">
      <field name="code">K5GVA31</field>
      <field name="name">Aufwendungen für bezogene Leistungen</field>
      <field name="parent_id" ref="chart_skr04_K5GVA3"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_5900" model="account.account.template">
      <field name="code">5900</field>
      <field name="name">Fremdleistungen</field>
      <field name="parent_id" ref="chart_skr04_K5GVA31"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_K5GVA4" model="account.account.template">
      <field name="code">K5GVA4</field>
      <field name="name">Umsätze- für die als Leistungsempfänger die Steuer nach § 13b Abs. 2 UStG geschuldet wird</field>
      <field name="parent_id" ref="chart_skr04_K5GVA"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_K5GVA41" model="account.account.template">
      <field name="code">K5GVA41</field>
      <field name="name">Aufwendungen für bezogene Leistungen</field>
      <field name="parent_id" ref="chart_skr04_K5GVA4"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_5910" model="account.account.template">
      <field name="code">5910</field>
      <field name="name">Bauleistungen eines im Inland ansässigen Unternehmers 7% Vorsteuer und 7% Umsatzsteuer</field>
      <field name="parent_id" ref="chart_skr04_K5GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_5915" model="account.account.template">
      <field name="code">5915</field>
      <field name="name">Leistungen eines im Ausland ansässigen Unternehmers 7% Vorsteuer und 7% Umsatzsteuer</field>
      <field name="parent_id" ref="chart_skr04_K5GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_5920" model="account.account.template">
      <field name="code">5920</field>
      <field name="name">Bauleistungen eines im Inland ansässigen Unternehmers 19% Vorsteuer und 19% Umsatzsteuer</field>
      <field name="parent_id" ref="chart_skr04_K5GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_5922" model="account.account.template">
      <field name="code">5922</field>
      <field name="name">Bauleistungen eines im Inland ansässigen Unternehmers 16% Vorsteuer und 16% Umsatzsteuer</field>
      <field name="parent_id" ref="chart_skr04_K5GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_5925" model="account.account.template">
      <field name="code">5925</field>
      <field name="name">Leistungen eines im Ausland ansässigen Unternehmers 19% Vorsteuer und 19% Umsatzsteuer</field>
      <field name="parent_id" ref="chart_skr04_K5GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_5927" model="account.account.template">
      <field name="code">5927</field>
      <field name="name">Leistungen eines im Ausland ansässigen Unternehmers 16% Vorsteuer und 16% Umsatzsteuer</field>
      <field name="parent_id" ref="chart_skr04_K5GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_5930" model="account.account.template">
      <field name="code">5930</field>
      <field name="name">Bauleistungen eines im Inland ansässigen Unternehmers ohne Vorsteuer und 7% Umsatzsteuer</field>
      <field name="parent_id" ref="chart_skr04_K5GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_5935" model="account.account.template">
      <field name="code">5935</field>
      <field name="name">Leistungen eines im Ausland ansässigen Unternehmers ohne Vorsteuer und 7% Umsatzsteuer</field>
      <field name="parent_id" ref="chart_skr04_K5GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_5940" model="account.account.template">
      <field name="code">5940</field>
      <field name="name">Bauleistungen eines im Inland ansässigen Unternehmers ohne Vorsteuer und 19% Umsatzsteuer</field>
      <field name="parent_id" ref="chart_skr04_K5GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_5942" model="account.account.template">
      <field name="code">5942</field>
      <field name="name">Bauleistungen eines im Inland ansässigen Unternehmers ohne Vorsteuer und 16% Umsatzsteuer</field>
      <field name="parent_id" ref="chart_skr04_K5GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_5945" model="account.account.template">
      <field name="code">5945</field>
      <field name="name">Leistungen eines im Ausland ansässigen Unternehmers ohne Vorsteuer und 19% Umsatzsteuer</field>
      <field name="parent_id" ref="chart_skr04_K5GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_5947" model="account.account.template">
      <field name="code">5947</field>
      <field name="name">Leistungen eines im Ausland ansässigen Unternehmers ohne Vorsteuer und 16% Umsatzsteuer</field>
      <field name="parent_id" ref="chart_skr04_K5GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_5950" model="account.account.template">
      <field name="code">5950</field>
      <field name="name">Erhaltene Skonti aus Leistungen- für die als Leistungsempfänger die Steuer nach § 13b UStG geschuldet wird</field>
      <field name="parent_id" ref="chart_skr04_K5GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_5951" model="account.account.template">
      <field name="code">5951</field>
      <field name="name">Erhaltene Skonti aus Leistungen- für die als Leistungsempfänger die Steuer nach § 13b UStG geschuldet wird 19% Vorsteuer und 19% Umsatzsteuer</field>
      <field name="parent_id" ref="chart_skr04_K5GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_5952" model="account.account.template">
      <field name="code">5952</field>
      <field name="name">Erhaltene Skonti aus Leistungen- für die als Leistungsempfänger die Steuer nach § 13b UStG geschuldet wird 16% Vorsteuer und 16% Umsatzsteuer</field>
      <field name="parent_id" ref="chart_skr04_K5GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_5953" model="account.account.template">
      <field name="code">5953</field>
      <field name="name">Erhaltene Skonti aus Leistungen- für die als Leistungsempfänger die Steuer nach § 13b UStG geschuldet wird ohne Vorsteuer aber mit Umsatzsteuer</field>
      <field name="parent_id" ref="chart_skr04_K5GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_K6GVA1" model="account.account.template">
      <field name="code">K6GVA1</field>
      <field name="name">Personalaufwand</field>
      <field name="parent_id" ref="chart_skr04_K6GVA"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_K6GVA11" model="account.account.template">
      <field name="code">K6GVA11</field>
      <field name="name">Löhne und Gehälter</field>
      <field name="parent_id" ref="chart_skr04_K6GVA1"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_6000" model="account.account.template">
      <field name="code">6000</field>
      <field name="name">Löhne und Gehälter</field>
      <field name="parent_id" ref="chart_skr04_K6GVA11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6010" model="account.account.template">
      <field name="code">6010</field>
      <field name="name">Löhne </field>
      <field name="parent_id" ref="chart_skr04_K6GVA11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6020" model="account.account.template">
      <field name="code">6020</field>
      <field name="name">Gehälter</field>
      <field name="parent_id" ref="chart_skr04_K6GVA11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6024" model="account.account.template">
      <field name="code">6024</field>
      <field name="name">Geschäftsführergehälter der GmbH-Gesellschafter</field>
      <field name="parent_id" ref="chart_skr04_K6GVA11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6026" model="account.account.template">
      <field name="code">6026</field>
      <field name="name">Tantiemen</field>
      <field name="parent_id" ref="chart_skr04_K6GVA11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6027" model="account.account.template">
      <field name="code">6027</field>
      <field name="name">Geschäftsführergehälter </field>
      <field name="parent_id" ref="chart_skr04_K6GVA11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6028" model="account.account.template">
      <field name="code">6028</field>
      <field name="name">Vergütungen an angestellte Mitunternehmer § 15 EStG</field>
      <field name="parent_id" ref="chart_skr04_K6GVA11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6030" model="account.account.template">
      <field name="code">6030</field>
      <field name="name">Aushilfslöhne</field>
      <field name="parent_id" ref="chart_skr04_K6GVA11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6040" model="account.account.template">
      <field name="code">6040</field>
      <field name="name">Pauschale Steuer für Aushilfen</field>
      <field name="parent_id" ref="chart_skr04_K6GVA11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6045" model="account.account.template">
      <field name="code">6045</field>
      <field name="name">Bedienungsgelder</field>
      <field name="parent_id" ref="chart_skr04_K6GVA11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6050" model="account.account.template">
      <field name="code">6050</field>
      <field name="name">Ehegattengehalt</field>
      <field name="parent_id" ref="chart_skr04_K6GVA11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6060" model="account.account.template">
      <field name="code">6060</field>
      <field name="name">Freiwillige soziale Aufwendungen- lohnsteuerpflichtig</field>
      <field name="parent_id" ref="chart_skr04_K6GVA11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6069" model="account.account.template">
      <field name="code">6069</field>
      <field name="name">Pauschale Steuer auf sonstige Bezüge (z.B. Fahrkosten Zuschüsse)</field>
      <field name="parent_id" ref="chart_skr04_K6GVA11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6070" model="account.account.template">
      <field name="code">6070</field>
      <field name="name">Krankengeldzuschüsse</field>
      <field name="parent_id" ref="chart_skr04_K6GVA11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6075" model="account.account.template">
      <field name="code">6075</field>
      <field name="name">Zuschüsse der Agenturen für Arbeit (Haben)</field>
      <field name="parent_id" ref="chart_skr04_K6GVA11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6080" model="account.account.template">
      <field name="code">6080</field>
      <field name="name">Vermögenswirksame Leistungen</field>
      <field name="parent_id" ref="chart_skr04_K6GVA11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6090" model="account.account.template">
      <field name="code">6090</field>
      <field name="name">Fahrkostenerstattung Wohnung/Arbeitsstätte</field>
      <field name="parent_id" ref="chart_skr04_K6GVA11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_K6GVA12" model="account.account.template">
      <field name="code">K6GVA12</field>
      <field name="name">Soziale Abgaben und Aufwendungen für Altersversorgung und für Unterstützung</field>
      <field name="parent_id" ref="chart_skr04_K6GVA1"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_6100" model="account.account.template">
      <field name="code">6100</field>
      <field name="name">Soziale Abgaben und Aufwendungen für Altersversorgung und für Unterstützung</field>
      <field name="parent_id" ref="chart_skr04_K6GVA12"/>
      <field name="reconcile" eval="False"/>
      <field name="type">view</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6110" model="account.account.template">
      <field name="code">6110</field>
      <field name="name">Gesetzliche soziale Aufwendungen</field>
      <field name="parent_id" ref="chart_skr04_6100"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6118" model="account.account.template">
      <field name="code">6118</field>
      <field name="name">Gesetzliche soziale Aufwendungen für Mitunternehmer § 15 EStG</field>
      <field name="parent_id" ref="chart_skr04_6100"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6120" model="account.account.template">
      <field name="code">6120</field>
      <field name="name">Beiträge zur Berufsgenossenschaft</field>
      <field name="parent_id" ref="chart_skr04_6100"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6130" model="account.account.template">
      <field name="code">6130</field>
      <field name="name">Freiwillige soziale Aufwendungen- lohnsteuerfrei</field>
      <field name="parent_id" ref="chart_skr04_6100"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6140" model="account.account.template">
      <field name="code">6140</field>
      <field name="name">Aufwendungen für Altersversorgung</field>
      <field name="parent_id" ref="chart_skr04_6100"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6147" model="account.account.template">
      <field name="code">6147</field>
      <field name="name">Pauschale Steuer auf sonstige Bezüge (z.B. Direktversicherungen)</field>
      <field name="parent_id" ref="chart_skr04_6100"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6148" model="account.account.template">
      <field name="code">6148</field>
      <field name="name">Aufwendungen für Altersversorgung für Mitunternehmer § 15 EStG</field>
      <field name="parent_id" ref="chart_skr04_6100"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6150" model="account.account.template">
      <field name="code">6150</field>
      <field name="name">Versorgungskassen</field>
      <field name="parent_id" ref="chart_skr04_6100"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6160" model="account.account.template">
      <field name="code">6160</field>
      <field name="name">Aufwendungen für Unterstützung</field>
      <field name="parent_id" ref="chart_skr04_6100"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6170" model="account.account.template">
      <field name="code">6170</field>
      <field name="name">Sonstige soziale Abgaben</field>
      <field name="parent_id" ref="chart_skr04_6100"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_K6GVA2" model="account.account.template">
      <field name="code">K6GVA2</field>
      <field name="name">Abschreibungen auf immaterielle Vermögensgegenstände des Anlagevermögens und Sachanlagen sowie auf aktivierte Aufwendungen für die Ingangsetzung und Erweiterung des Geschäftsbetriebs</field>
      <field name="parent_id" ref="chart_skr04_K6GVA"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_K6GVA21" model="account.account.template">
      <field name="code">K6GVA21</field>
      <field name="name">Abschreibungen auf immaterielle Vermögensgegenstände des Anlagevermögens und Sachanlagen sowie auf aktivierte Aufwendungen für die Ingangsetzung und Erweiterung des Geschäftsbetriebs</field>
      <field name="parent_id" ref="chart_skr04_K6GVA2"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_6200" model="account.account.template">
      <field name="code">6200</field>
      <field name="name">Abschreibungen auf immaterielle Vermögensgegenstände</field>
      <field name="parent_id" ref="chart_skr04_K6GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6205" model="account.account.template">
      <field name="code">6205</field>
      <field name="name">Abschreibungen auf den Geschäfts- oder Firmenwert</field>
      <field name="parent_id" ref="chart_skr04_K6GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6210" model="account.account.template">
      <field name="code">6210</field>
      <field name="name">Außerplanmäßige Abschreibungen auf immaterielle Vermögensgegenstände</field>
      <field name="parent_id" ref="chart_skr04_K6GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6220" model="account.account.template">
      <field name="code">6220</field>
      <field name="name">Abschreibungen auf Sachanlagen (ohne AfA auf Kfz und Gebäude)</field>
      <field name="parent_id" ref="chart_skr04_K6GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6221" model="account.account.template">
      <field name="code">6221</field>
      <field name="name">Abschreibungen auf Gebäude</field>
      <field name="parent_id" ref="chart_skr04_K6GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6222" model="account.account.template">
      <field name="code">6222</field>
      <field name="name">Abschreibungen auf Kfz</field>
      <field name="parent_id" ref="chart_skr04_K6GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6223" model="account.account.template">
      <field name="code">6223</field>
      <field name="name">Abschreibungen auf Gebäudeteil des häuslischen Arbeitszimmers</field>
      <field name="parent_id" ref="chart_skr04_K6GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6230" model="account.account.template">
      <field name="code">6230</field>
      <field name="name">Außerplanmäßige Abschreibungen auf Sachanlagen</field>
      <field name="parent_id" ref="chart_skr04_K6GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6231" model="account.account.template">
      <field name="code">6231</field>
      <field name="name">Absetzung für Außergewöhnliche technische und wirtschaftliche Abnutzung der Gebäude</field>
      <field name="parent_id" ref="chart_skr04_K6GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6232" model="account.account.template">
      <field name="code">6232</field>
      <field name="name">Absetzung für Außergewöhnliche technische und wirtschaftliche Abnutzung des Kfz</field>
      <field name="parent_id" ref="chart_skr04_K6GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6233" model="account.account.template">
      <field name="code">6233</field>
      <field name="name">Absetzung für Außergewöhnliche technische und wirtschaftliche Abnutzung sonstiger Wirtschaftsgüter</field>
      <field name="parent_id" ref="chart_skr04_K6GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6240" model="account.account.template">
      <field name="code">6240</field>
      <field name="name">Abschreibungen auf Sachanlagen auf Grund steuerlicher Sondervorschriften </field>
      <field name="parent_id" ref="chart_skr04_K6GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6241" model="account.account.template">
      <field name="code">6241</field>
      <field name="name">Sonderabschreibungen nach § 7g Abs. 1 u. 2 EStG (ohne Kfz)</field>
      <field name="parent_id" ref="chart_skr04_K6GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6242" model="account.account.template">
      <field name="code">6242</field>
      <field name="name">Sonderabschreibungen nach § 7g Abs. 1 u. 2 EStG (für Kfz)</field>
      <field name="parent_id" ref="chart_skr04_K6GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6250" model="account.account.template">
      <field name="code">6250</field>
      <field name="name">Kaufleasing</field>
      <field name="parent_id" ref="chart_skr04_K6GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6260" model="account.account.template">
      <field name="code">6260</field>
      <field name="name">Sofortabschreibungen geringwertiger Wirtschaftsgüter</field>
      <field name="parent_id" ref="chart_skr04_K6GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6262" model="account.account.template">
      <field name="code">6262</field>
      <field name="name">Abschreibungen auf aktivierte- geringwertige Wirtschaftsgüter</field>
      <field name="parent_id" ref="chart_skr04_K6GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6266" model="account.account.template">
      <field name="code">6266</field>
      <field name="name">Außerplanmaßige Abschreibungen auf aktivierte- geringwertige Wirtschaftsgüter</field>
      <field name="parent_id" ref="chart_skr04_K6GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6268" model="account.account.template">
      <field name="code">6268</field>
      <field name="name">Abschreibungen auf Aufwendungen für die Ingangsetzung und Erweiterung des Geschäftsbetriebs</field>
      <field name="parent_id" ref="chart_skr04_K6GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6269" model="account.account.template">
      <field name="code">6269</field>
      <field name="name">Abschreibungen auf Aufwendungen für die Währungsumstellung auf den Euro</field>
      <field name="parent_id" ref="chart_skr04_K6GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_K6GVA3" model="account.account.template">
      <field name="code">K6GVA3</field>
      <field name="name">Abschreibungen a. Vermögensgeg.  d. Umlaufvermögens- soweit diese die in der Kapitalgesellschaft üblichen Abschreibungen überschreiten</field>
      <field name="parent_id" ref="chart_skr04_K6GVA"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_K6GVA31" model="account.account.template">
      <field name="code">K6GVA31</field>
      <field name="name">Abschreibungen a. Vermögensgeg. d. Umlaufvermögens- soweit diese die in der Kapitalgesellschaft üblichen Abschreibungen überschreiten</field>
      <field name="parent_id" ref="chart_skr04_K6GVA3"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_6270" model="account.account.template">
      <field name="code">6270</field>
      <field name="name">Abschreibungen auf Vermögensgegenstände des Umlaufvermögens (soweit unüblich hoch)</field>
      <field name="parent_id" ref="chart_skr04_K6GVA31"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6272" model="account.account.template">
      <field name="code">6272</field>
      <field name="name">Abschreibungen auf Umlaufvermögen- steuerrechtlich bedingt (soweit unüblich hoch)</field>
      <field name="parent_id" ref="chart_skr04_K6GVA31"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6275" model="account.account.template">
      <field name="code">6275</field>
      <field name="name">Vorwegnahme künftiger Wertschwankungen im Umlaufvermögen (soweit unüblich hoch)</field>
      <field name="parent_id" ref="chart_skr04_K6GVA31"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6280" model="account.account.template">
      <field name="code">6280</field>
      <field name="name">Forderungsverluste (soweit unüblich hoch)</field>
      <field name="parent_id" ref="chart_skr04_K6GVA31"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6281" model="account.account.template">
      <field name="code">6281</field>
      <field name="name">Forderungsverluste 7% USt (soweit unüblich hoch)</field>
      <field name="parent_id" ref="chart_skr04_K6GVA31"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6285" model="account.account.template">
      <field name="code">6285</field>
      <field name="name">Forderungsverluste 16% USt (soweit unüblich hoch)</field>
      <field name="parent_id" ref="chart_skr04_K6GVA31"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6286" model="account.account.template">
      <field name="code">6286</field>
      <field name="name">Forderungsverluste 19% USt (soweit unüblich hoch)</field>
      <field name="parent_id" ref="chart_skr04_K6GVA31"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6287" model="account.account.template">
      <field name="code">6287</field>
      <field name="name">Forderungsverluste 15% USt (soweit unüblich hoch)</field>
      <field name="parent_id" ref="chart_skr04_K6GVA31"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_K6GVA4" model="account.account.template">
      <field name="code">K6GVA4</field>
      <field name="name">Sonstige betriebliche Aufwendungen</field>
      <field name="parent_id" ref="chart_skr04_K6GVA"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_K6GVA41" model="account.account.template">
      <field name="code">K6GVA41</field>
      <field name="name">Sonstige betriebliche Aufwendungen</field>
      <field name="parent_id" ref="chart_skr04_K6GVA4"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_6300" model="account.account.template">
      <field name="code">6300</field>
      <field name="name">Sonstige betriebliche Aufwendungen</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6303" model="account.account.template">
      <field name="code">6303</field>
      <field name="name">Fremdleistungen / Fremdarbeiten</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6304" model="account.account.template">
      <field name="code">6304</field>
      <field name="name">Sonstige Aufwendungen betrieblich und Regelmäßig</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6305" model="account.account.template">
      <field name="code">6305</field>
      <field name="name">Raumkosten</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6310" model="account.account.template">
      <field name="code">6310</field>
      <field name="name">Mietekosten</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6313" model="account.account.template">
      <field name="code">6313</field>
      <field name="name">Gewerbesteuerlich zu berücksichtigende Miete § 8 GewStG</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6314" model="account.account.template">
      <field name="code">6314</field>
      <field name="name">Vergütungen an Mitunternehmer für die mietweise überlassung ihrer Wirtschaftsgüter § 15 EStG</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6315" model="account.account.template">
      <field name="code">6315</field>
      <field name="name">Pacht</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6318" model="account.account.template">
      <field name="code">6318</field>
      <field name="name">Gewerbesteuerlich zu berücksichtigende Pacht § 8 GewStG</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6319" model="account.account.template">
      <field name="code">6319</field>
      <field name="name">Vergütungen an Mitunternehmer für die Pachtweise überlassung ihrer Wirtschaftsgüter § 15 EStG</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6320" model="account.account.template">
      <field name="code">6320</field>
      <field name="name">Heizung</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6325" model="account.account.template">
      <field name="code">6325</field>
      <field name="name">Gas- Strom- Wasser</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6330" model="account.account.template">
      <field name="code">6330</field>
      <field name="name">Reinigung</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6335" model="account.account.template">
      <field name="code">6335</field>
      <field name="name">Instandhaltung betrieblicher Räume</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6340" model="account.account.template">
      <field name="code">6340</field>
      <field name="name">Abgaben für betrieblich genutzten Grundbesitz</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6345" model="account.account.template">
      <field name="code">6345</field>
      <field name="name">Sonstige Raumkosten</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6348" model="account.account.template">
      <field name="code">6348</field>
      <field name="name">Aufwendungen für ein häusliches Arbeitszimmer (abziehbarer Anteil)</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6349" model="account.account.template">
      <field name="code">6349</field>
      <field name="name">Aufwendungen für ein häusliches Arbeitszimmer (nicht abziehbarer Anteil)</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6350" model="account.account.template">
      <field name="code">6350</field>
      <field name="name">Grundstückaufwendungen- betrieblich</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6352" model="account.account.template">
      <field name="code">6352</field>
      <field name="name">Grundstückaufwendungen- sonstige neutrale</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6390" model="account.account.template">
      <field name="code">6390</field>
      <field name="name">Zuwendungen- Spenden- steuerlich nicht abziehbar</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6391" model="account.account.template">
      <field name="code">6391</field>
      <field name="name">Zuwendungen- Spenden für wissenschaftliche und kulturelle Zwecke</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6392" model="account.account.template">
      <field name="code">6392</field>
      <field name="name">Zuwendungen- Spenden für mildtätige Zwecke</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6393" model="account.account.template">
      <field name="code">6393</field>
      <field name="name">Zuwendungen- Spenden für kirchliche- religiöse und gemeinnützige Zwecke</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6394" model="account.account.template">
      <field name="code">6394</field>
      <field name="name">Zuwendungen- Spenden an politische Parteien</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6395" model="account.account.template">
      <field name="code">6395</field>
      <field name="name">Zuwendungen- Spenden an Stiftungen für gemeinnützige Zwecke i. S. d. § 52 Abs. 2 Nr. 1-3 AO</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6396" model="account.account.template">
      <field name="code">6396</field>
      <field name="name">Zuwendungen- Spenden an Stiftungen für gemeinnützige Zwecke i. S. d. § 52 Abs. 2 Nr. 4 AO</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6397" model="account.account.template">
      <field name="code">6397</field>
      <field name="name">Zuwendungen- Spenden an Stiftungen für Kirchliche- religiöse und gemeinnützige Zwecke</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6398" model="account.account.template">
      <field name="code">6398</field>
      <field name="name">Zuwendungen- Spenden an Stiftungen für wissenschaftliche- mitdtätige- kulturelle Zwecke</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6400" model="account.account.template">
      <field name="code">6400</field>
      <field name="name">Versicherungen</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6405" model="account.account.template">
      <field name="code">6405</field>
      <field name="name">Versicherungen für Gebäude</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6410" model="account.account.template">
      <field name="code">6410</field>
      <field name="name">Netto-Prämie für Rückdeckung künftiger Versorgungsleistungen</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6420" model="account.account.template">
      <field name="code">6420</field>
      <field name="name">Beiträge </field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6430" model="account.account.template">
      <field name="code">6430</field>
      <field name="name">Sonstige Abgaben</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6436" model="account.account.template">
      <field name="code">6436</field>
      <field name="name">Steuerlich abzugsfähige Verspätungszuschläge und Zwangsgelder</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6437" model="account.account.template">
      <field name="code">6437</field>
      <field name="name">steuerlich nicht abzugsfähige Verspätungszuschläge und Zwangsgelder</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6440" model="account.account.template">
      <field name="code">6440</field>
      <field name="name">Ausgleichsabgabe i. S. d. Schwerbehindertengesetzes</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6450" model="account.account.template">
      <field name="code">6450</field>
      <field name="name">Reparaturen und Instandhaltung von Bauten</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6460" model="account.account.template">
      <field name="code">6460</field>
      <field name="name">Reparaturen und Instandhaltung von technischen Anlagen und Maschinen</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6470" model="account.account.template">
      <field name="code">6470</field>
      <field name="name">Reparaturen und Instandhaltung von Betriebs- und Geschäftsausstattung</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6485" model="account.account.template">
      <field name="code">6485</field>
      <field name="name">Reparaturen und Instandhaltung von anderen Anlagen</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6490" model="account.account.template">
      <field name="code">6490</field>
      <field name="name">Sonstige Reparaturen und Instandhaltung </field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6495" model="account.account.template">
      <field name="code">6495</field>
      <field name="name">Wartungskosten für Hard- und Software</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6498" model="account.account.template">
      <field name="code">6498</field>
      <field name="name">Mietleasing</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6499" model="account.account.template">
      <field name="code">6499</field>
      <field name="name">Gewerbesteuerlich zu berücksichtigendes Mietleasing § 8 GewStG</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6500" model="account.account.template">
      <field name="code">6500</field>
      <field name="name">Fahrzeugkosten</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6520" model="account.account.template">
      <field name="code">6520</field>
      <field name="name">Kfz-Versicherungen</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6530" model="account.account.template">
      <field name="code">6530</field>
      <field name="name">Laufende Kfz-Betriebskosten</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6540" model="account.account.template">
      <field name="code">6540</field>
      <field name="name">kfz-Reparaturen</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6550" model="account.account.template">
      <field name="code">6550</field>
      <field name="name">Garagenmiete</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6560" model="account.account.template">
      <field name="code">6560</field>
      <field name="name">Leasingfahrzeugkosten</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6570" model="account.account.template">
      <field name="code">6570</field>
      <field name="name">Sonstige Kfz-kosten</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6580" model="account.account.template">
      <field name="code">6580</field>
      <field name="name">Mautgebühren</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6590" model="account.account.template">
      <field name="code">6590</field>
      <field name="name">Kfz-Kosten für betrieblich genutzte zum Privatvermögen gehörende Kraftfahrzeuge</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6595" model="account.account.template">
      <field name="code">6595</field>
      <field name="name">Fremdfahrzeugkosten</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6600" model="account.account.template">
      <field name="code">6600</field>
      <field name="name">Werbekosten</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6610" model="account.account.template">
      <field name="code">6610</field>
      <field name="name">Geschenke abzugsfähig</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6620" model="account.account.template">
      <field name="code">6620</field>
      <field name="name">Geschenke nicht abzugsfähig</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6625" model="account.account.template">
      <field name="code">6625</field>
      <field name="name">Geschenke ausschließlich betrieblich genutzt</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6630" model="account.account.template">
      <field name="code">6630</field>
      <field name="name">Repräsentationskosten</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6640" model="account.account.template">
      <field name="code">6640</field>
      <field name="name">Bewirtungskosten</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6641" model="account.account.template">
      <field name="code">6641</field>
      <field name="name">Sonstige eingeschränkt abziehbare Betriebsausgaben (abziehbarer Anteil)</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6642" model="account.account.template">
      <field name="code">6642</field>
      <field name="name">Sonstige eingeschränkt abziehbare Betriebsausgaben (nicht abziehbarer Anteil)</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6643" model="account.account.template">
      <field name="code">6643</field>
      <field name="name">Aufmerksamkeiten</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6644" model="account.account.template">
      <field name="code">6644</field>
      <field name="name">Nicht Abzugsfähige Bewirtungskosten</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6645" model="account.account.template">
      <field name="code">6645</field>
      <field name="name">Nicht Abzugsfähige Betriebsausgaben aus Werbe- und Repräsentationskosten (nicht abziehbarer Anteil)</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6650" model="account.account.template">
      <field name="code">6650</field>
      <field name="name">Reisekosten Arbeitnehmer</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6652" model="account.account.template">
      <field name="code">6652</field>
      <field name="name">Reisekosten Arbeitnehmer (nicht abziehbarer Anteil)</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6660" model="account.account.template">
      <field name="code">6660</field>
      <field name="name">Reisekosten Arbeitnehmer übernachtungsaufwand</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6663" model="account.account.template">
      <field name="code">6663</field>
      <field name="name">Reisekosten Arbeitnehmer Fahrkosten</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6664" model="account.account.template">
      <field name="code">6664</field>
      <field name="name">Reisekosten Arbeitnehmer Verpflegungsmehraufwand</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6668" model="account.account.template">
      <field name="code">6668</field>
      <field name="name">Kilometergelderstattung Arbeitnehmer</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6670" model="account.account.template">
      <field name="code">6670</field>
      <field name="name">Reisekosten Unternehmer</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6672" model="account.account.template">
      <field name="code">6672</field>
      <field name="name">Reisekosten Unternehmer (nicht abziehbarer anteil)</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6673" model="account.account.template">
      <field name="code">6673</field>
      <field name="name">Reisekosten Unternehmer Fahrkosten</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6674" model="account.account.template">
      <field name="code">6674</field>
      <field name="name">Reisekosten Unternehmer Verpflegungsmehraufwand</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6680" model="account.account.template">
      <field name="code">6680</field>
      <field name="name">Reisekosten Unternehmer übernachtungsaufwand</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6688" model="account.account.template">
      <field name="code">6688</field>
      <field name="name">Fahrten zwischen Wohnung und Arbeitsstätte (abziehbarer Anteil)</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6689" model="account.account.template">
      <field name="code">6689</field>
      <field name="name">Fahrten zwischen Wohnung und Arbeitsstätte (nicht abziehbarer Anteil)</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6690" model="account.account.template">
      <field name="code">6690</field>
      <field name="name">Fahrten zwischen Wohnung und Arbeitsstätte (Haben)</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6700" model="account.account.template">
      <field name="code">6700</field>
      <field name="name">Kosten der Warenabgabe</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6710" model="account.account.template">
      <field name="code">6710</field>
      <field name="name">Verpackungsmaterial</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6740" model="account.account.template">
      <field name="code">6740</field>
      <field name="name">Ausgangsfrachten</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6760" model="account.account.template">
      <field name="code">6760</field>
      <field name="name">Transportversicherungen</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6770" model="account.account.template">
      <field name="code">6770</field>
      <field name="name">Verkaufsprovisionen</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6780" model="account.account.template">
      <field name="code">6780</field>
      <field name="name">Fremdarbeiten (Vertrieb)</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6790" model="account.account.template">
      <field name="code">6790</field>
      <field name="name">Aufwand für Gewährleistung</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6800" model="account.account.template">
      <field name="code">6800</field>
      <field name="name">Porto</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6805" model="account.account.template">
      <field name="code">6805</field>
      <field name="name">Telefon</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6810" model="account.account.template">
      <field name="code">6810</field>
      <field name="name">Telefax und Internetkosten</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6815" model="account.account.template">
      <field name="code">6815</field>
      <field name="name">Bürobedarf</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6820" model="account.account.template">
      <field name="code">6820</field>
      <field name="name">Zeitschriften und Bücher</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6821" model="account.account.template">
      <field name="code">6821</field>
      <field name="name">Fortbildungskosten</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6822" model="account.account.template">
      <field name="code">6822</field>
      <field name="name">Freiwillige Sozialleistungen</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6823" model="account.account.template">
      <field name="code">6823</field>
      <field name="name">Vergütungen an Mitunternehmer § 15 EStG</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6824" model="account.account.template">
      <field name="code">6824</field>
      <field name="name">Haftungsvergütung an Mitunternehmer § 15 EStG</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6825" model="account.account.template">
      <field name="code">6825</field>
      <field name="name">Rechts- und Beratungskosten</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6827" model="account.account.template">
      <field name="code">6827</field>
      <field name="name">Abschluss- und Prüfungskosten</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6830" model="account.account.template">
      <field name="code">6830</field>
      <field name="name">Buchführungskosten</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6835" model="account.account.template">
      <field name="code">6835</field>
      <field name="name">Mieten für Einrichtungen</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6839" model="account.account.template">
      <field name="code">6839</field>
      <field name="name">Gewerbesteuerlich zu berücksichtigende Miete für Einrichtungen § 8 GewStG</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6840" model="account.account.template">
      <field name="code">6840</field>
      <field name="name">Mietleasing</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6844" model="account.account.template">
      <field name="code">6844</field>
      <field name="name">Gewerbesteuerlich zu berücksichtigendes Mietleasing § 8 GewStG</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6845" model="account.account.template">
      <field name="code">6845</field>
      <field name="name">Werkzeuge und Kleingeräte</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6850" model="account.account.template">
      <field name="code">6850</field>
      <field name="name">Sonstiger Betriebsbedarf</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6855" model="account.account.template">
      <field name="code">6855</field>
      <field name="name">Nebenkosten des Geldverkehrs</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6856" model="account.account.template">
      <field name="code">6856</field>
      <field name="name">Aufwendungen aus Anteilen an Kapitalgesellschaften 100% / 50% nicht abzugsfähig (inlandische Kap. Ges.)</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6857" model="account.account.template">
      <field name="code">6857</field>
      <field name="name">Aufwendungen aus der Veräußerung von Anteilen an Kapitalgesellschaften 100% / 50% nicht abzugsfähig (inländische Kap. Ges.)</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6859" model="account.account.template">
      <field name="code">6859</field>
      <field name="name">Aufwendungen für Abraum- und Abfallbeseitigung</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6860" model="account.account.template">
      <field name="code">6860</field>
      <field name="name">Nicht abziehbare Vorsteuer</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6865" model="account.account.template">
      <field name="code">6865</field>
      <field name="name">Nicht abziehbare Vorsteuer 7% </field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6870" model="account.account.template">
      <field name="code">6870</field>
      <field name="name">Nicht abziehbare Vorsteuer 16% </field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6871" model="account.account.template">
      <field name="code">6871</field>
      <field name="name">Nicht abziehbare Vorsteuer 19% </field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6875" model="account.account.template">
      <field name="code">6875</field>
      <field name="name">Nicht abziehbare Hälfte der Aufsichtsratsvergütungen</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6876" model="account.account.template">
      <field name="code">6876</field>
      <field name="name">Abziehbare Aufsichtsratsvergütungen</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6880" model="account.account.template">
      <field name="code">6880</field>
      <field name="name">Aufwendungen aus Kursdifferenzen</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6883" model="account.account.template">
      <field name="code">6883</field>
      <field name="name">Aufwendungen aus Bewertung Finanzmittelfonds</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6884" model="account.account.template">
      <field name="code">6884</field>
      <field name="name">Erlöse aus Verkäufen Sachanlagevermögen steuerfrei § 4 Nr. 1a UStG (bei Buchverlust)</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6885" model="account.account.template">
      <field name="code">6885</field>
      <field name="name">Erlöse aus Verkäufen Sachanlagevermögen 19% USt (bei Buchverlust)</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6886" model="account.account.template">
      <field name="code">6886</field>
      <field name="name">Erlöse aus Verkäufen Sachanlagevermögen 16% USt (bei Buchverlust)</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6888" model="account.account.template">
      <field name="code">6888</field>
      <field name="name">Erlöse aus Verkäufen Sachanlagevermögen steuerfrei § 4 Nr. 1b UStG (bei Buchverlust)</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6889" model="account.account.template">
      <field name="code">6889</field>
      <field name="name">Erlöse aus Verkäufen Sachanlagevermögen (bei Buchverlust)</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6890" model="account.account.template">
      <field name="code">6890</field>
      <field name="name">Erlöse aus Verkäufen immaterieller Vermögensgegenstände (bei Buchverlust)</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6891" model="account.account.template">
      <field name="code">6891</field>
      <field name="name">Erlöse aus Verkäufen Finanzanlagen (bei Buchverlust)</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6892" model="account.account.template">
      <field name="code">6892</field>
      <field name="name">Erlöse aus Verkäufen Finanzanlagen 100% / 50% steuerfrei (inlandische Kap.Ges.)(bei Buchverlust)</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6895" model="account.account.template">
      <field name="code">6895</field>
      <field name="name">Anlagenabgänge Sachanlagen (Restbuchwert bei Buchverlust)</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6896" model="account.account.template">
      <field name="code">6896</field>
      <field name="name">Anlagenabgänge immaterielle Vermögensgegenstände (Restbuchwert bei Buchverlust)</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6897" model="account.account.template">
      <field name="code">6897</field>
      <field name="name">Anlagenabgänge Finanzanlagen (Restbuchwert bei Buchverlust)</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6898" model="account.account.template">
      <field name="code">6898</field>
      <field name="name">Anlagenabgänge Finanzanlagen 100% / 50% steuerfrei (inländische Kap. Ges.)(Restbuchwert bei Buchverlust)</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6900" model="account.account.template">
      <field name="code">6900</field>
      <field name="name">Verluste aus dem Abgang von Gegenständen des Anlagevermögens</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6903" model="account.account.template">
      <field name="code">6903</field>
      <field name="name">Verluste aus der Veräußerung von Anteilen an Kapitalgesellschaften 100% / 50% nicht abzugsfähig (inländische Kap. Ges.)</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6905" model="account.account.template">
      <field name="code">6905</field>
      <field name="name">Verluste aus dem Abgang von Gegenständen des Umlaufvermögens außer Vorräte</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6906" model="account.account.template">
      <field name="code">6906</field>
      <field name="name">Verluste aus dem Abgang von Gegenständen des Umlaufvermögens (außer Vorräte) 100% / 50% nicht anzugsfähig (inlandische Kap. Ges.)</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6907" model="account.account.template">
      <field name="code">6907</field>
      <field name="name">Abgang von Wirtschaftsgütern des Umlaufvermögens nach § 4 Abs. 3 Satz 4 EStG</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6908" model="account.account.template">
      <field name="code">6908</field>
      <field name="name">Abgang von Wirtschaftsgütern des Umlaufvermögens 100% / 50% nicht abzugsfähig (inlandische Kap. Ges.) nach § 4 Abs. 3 Satz 4 EStG</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6910" model="account.account.template">
      <field name="code">6910</field>
      <field name="name">Abschreibung auf Umlaufvermögen außer Vorräte und Wertpapieren des UV (übliche Höhe)</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6912" model="account.account.template">
      <field name="code">6912</field>
      <field name="name">Abschreibung auf Umlaufvermögen außer Vorräte und Wertpapieren des UV- steuerlich bedingt (übliche Höhe)</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6915" model="account.account.template">
      <field name="code">6915</field>
      <field name="name">Vorwegnahme künftiger Wertschwankungen im Umlaufvermögen außer Vorräte und Wertpapiere</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6916" model="account.account.template">
      <field name="code">6916</field>
      <field name="name">Aufwendungen aus der Zuschreibung von steuertlich niedriger bewerteten Verbindlichkeiten</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6917" model="account.account.template">
      <field name="code">6917</field>
      <field name="name">Aufwendungen aus der Zuschreibung von steuertlich niedriger bewerteten Rückstellungen</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6920" model="account.account.template">
      <field name="code">6920</field>
      <field name="name">Einstellungen in die Pauschalwertberichtigung zu Forderungen</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6923" model="account.account.template">
      <field name="code">6923</field>
      <field name="name">Einstellungen in die Einzelwertberichtigung zu Forderungen</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6925" model="account.account.template">
      <field name="code">6925</field>
      <field name="name">Einstellungen in Sonderposten mit Rücklageanteil (Steuerfreie Rücklagen)</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6926" model="account.account.template">
      <field name="code">6926</field>
      <field name="name">Einstellungen in Sonderposten mit Rücklageanteil (Ansparabschreibungen)</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6927" model="account.account.template">
      <field name="code">6927</field>
      <field name="name">Einstellungen in Sonderposten mit Rücklageanteil (Sonderabschreibungen)</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6928" model="account.account.template">
      <field name="code">6928</field>
      <field name="name">Einstellungen in Sonderposten mit Rücklageanteil (Existenzgründerrücklage)</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6929" model="account.account.template">
      <field name="code">6929</field>
      <field name="name">Einstellungen in Sonderposten mit Rücklageanteil (§ 52 Abs. 16 EStG)</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6930" model="account.account.template">
      <field name="code">6930</field>
      <field name="name">Forderungsverluste (übliche Höhe)</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6931" model="account.account.template">
      <field name="code">6931</field>
      <field name="name">Forderungsverluste 7 % USt (übliche Höhe)</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6932" model="account.account.template">
      <field name="code">6932</field>
      <field name="name">Forderungsverluste aus steuerfreien EG-Lieferungen (übliche Höhe)</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6933" model="account.account.template">
      <field name="code">6933</field>
      <field name="name">Forderungsverluste aus im Inland steuerpflichtigen EG-Lieferungen 7% USt (übliche Höhe)</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6934" model="account.account.template">
      <field name="code">6934</field>
      <field name="name">Forderungsverluste aus im Inland steuerpflichtigen EG-Lieferungen 16% USt (übliche Höhe)</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6935" model="account.account.template">
      <field name="code">6935</field>
      <field name="name">Forderungsverluste 16% USt (übliche Höhe)</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6936" model="account.account.template">
      <field name="code">6936</field>
      <field name="name">Forderungsverluste 19% USt (übliche Höhe)</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6937" model="account.account.template">
      <field name="code">6937</field>
      <field name="name">Forderungsverluste 15% USt (übliche Höhe)</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6938" model="account.account.template">
      <field name="code">6938</field>
      <field name="name">Forderungsverluste aus im Inland steuerpflichtigen EG-Lieferungen 19% USt (übliche Höhe)</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6939" model="account.account.template">
      <field name="code">6939</field>
      <field name="name">Forderungsverluste aus im Inland steuerpflichtigen EG-Lieferungen 15% USt (übliche Höhe)</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6960" model="account.account.template">
      <field name="code">6960</field>
      <field name="name">Periodenfremde Aufwendungen soweit nicht außerordentlich</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6967" model="account.account.template">
      <field name="code">6967</field>
      <field name="name">Sonstige Aufwendungen betrieblich und regelmäßig</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6969" model="account.account.template">
      <field name="code">6969</field>
      <field name="name">Sonstige Aufwendungen unregelmäßig</field>
      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_K6GVA5" model="account.account.template">
      <field name="code">K6GVA5</field>
      <field name="name">Kalkulatorische Kosten</field>
      <field name="parent_id" ref="chart_skr04_K6GVA"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_K6GVA51" model="account.account.template">
      <field name="code">K6GVA51</field>
      <field name="name">Sonstige betriebliche Aufwendungen</field>
      <field name="parent_id" ref="chart_skr04_K6GVA5"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_6970" model="account.account.template">
      <field name="code">6970</field>
      <field name="name">Kalkulatorischer Unternehmerlohn</field>
      <field name="parent_id" ref="chart_skr04_K6GVA51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6972" model="account.account.template">
      <field name="code">6972</field>
      <field name="name">Kalkulatorische Miete/Pacht</field>
      <field name="parent_id" ref="chart_skr04_K6GVA51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6974" model="account.account.template">
      <field name="code">6974</field>
      <field name="name">Kalkulatorische Zinsen</field>
      <field name="parent_id" ref="chart_skr04_K6GVA51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6976" model="account.account.template">
      <field name="code">6976</field>
      <field name="name">Kalkulatorische Abschreibungen</field>
      <field name="parent_id" ref="chart_skr04_K6GVA51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6978" model="account.account.template">
      <field name="code">6978</field>
      <field name="name">Kalkulatorische Wagnisse</field>
      <field name="parent_id" ref="chart_skr04_K6GVA51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6979" model="account.account.template">
      <field name="code">6979</field>
      <field name="name">Kalkulatorischer Lohn für unentgeltliche Mitarbeiter</field>
      <field name="parent_id" ref="chart_skr04_K6GVA51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6980" model="account.account.template">
      <field name="code">6980</field>
      <field name="name">Verrechneter kalkulatorischer Unternehmerlohn</field>
      <field name="parent_id" ref="chart_skr04_K6GVA51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6982" model="account.account.template">
      <field name="code">6982</field>
      <field name="name">Verrechnete kalkulatorische Miete/Pacht</field>
      <field name="parent_id" ref="chart_skr04_K6GVA51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6984" model="account.account.template">
      <field name="code">6984</field>
      <field name="name">Verrechnete kalkulatorische Zinsen</field>
      <field name="parent_id" ref="chart_skr04_K6GVA51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6986" model="account.account.template">
      <field name="code">6986</field>
      <field name="name">Verrechnete kalkulatorische Abschreibungen</field>
      <field name="parent_id" ref="chart_skr04_K6GVA51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6988" model="account.account.template">
      <field name="code">6988</field>
      <field name="name">Verrechnete kalkulatorische Wagnisse</field>
      <field name="parent_id" ref="chart_skr04_K6GVA51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6989" model="account.account.template">
      <field name="code">6989</field>
      <field name="name">Verrechneter kalkulatorischer Lohn für unentgeltliche Mitarbeiter</field>
      <field name="parent_id" ref="chart_skr04_K6GVA51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_K6GVA6" model="account.account.template">
      <field name="code">K6GVA6</field>
      <field name="name">Kosten bei Anwendung des Umsatzkostenverfahrens</field>
      <field name="parent_id" ref="chart_skr04_K6GVA"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_K6GVA61" model="account.account.template">
      <field name="code">K6GVA61</field>
      <field name="name">Sonstige betriebliche Aufwendungen</field>
      <field name="parent_id" ref="chart_skr04_K6GVA6"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_6990" model="account.account.template">
      <field name="code">6990</field>
      <field name="name">Herstellungskosten</field>
      <field name="parent_id" ref="chart_skr04_K6GVA61"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6992" model="account.account.template">
      <field name="code">6992</field>
      <field name="name">Verwaltungskosten</field>
      <field name="parent_id" ref="chart_skr04_K6GVA61"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6994" model="account.account.template">
      <field name="code">6994</field>
      <field name="name">Vertriebskosten</field>
      <field name="parent_id" ref="chart_skr04_K6GVA61"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_6999" model="account.account.template">
      <field name="code">6999</field>
      <field name="name">Gegenkonto 6990-6998</field>
      <field name="parent_id" ref="chart_skr04_K6GVA61"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_K7GVE1" model="account.account.template">
      <field name="code">K7GVE1</field>
      <field name="name">Erträge aus Beteiligungen</field>
      <field name="parent_id" ref="chart_skr04_K7GVE"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_K7GVE11" model="account.account.template">
      <field name="code">K7GVE11</field>
      <field name="name">Erträge aus Beteiligungen</field>
      <field name="parent_id" ref="chart_skr04_K7GVE1"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_7000" model="account.account.template">
      <field name="code">7000</field>
      <field name="name">Erträge aus Beteiligungen</field>
      <field name="parent_id" ref="chart_skr04_K7GVE11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_7005" model="account.account.template">
      <field name="code">7005</field>
      <field name="name">Laufende Erträge aus Anteilen an Kapitalgesellschaften (Beteiligung) 100% / 50% steuerfrei (inländische Kap. Ges.)</field>
      <field name="parent_id" ref="chart_skr04_K7GVE11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_7006" model="account.account.template">
      <field name="code">7006</field>
      <field name="name">Laufende Erträge aus Anteilen an Kapitalgesellschaften (verbundene Unternehmen) 100% / 50% steuerfrei (inländische Kap. Ges.)</field>
      <field name="parent_id" ref="chart_skr04_K7GVE11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_7007" model="account.account.template">
      <field name="code">7007</field>
      <field name="name">Gewinne aus Anteilen an nicht steuerbefreiten inländischen Kapitalgesellschaften § 9 Nr. 2a GewStG</field>
      <field name="parent_id" ref="chart_skr04_K7GVE11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_7008" model="account.account.template">
      <field name="code">7008</field>
      <field name="name">Gewinnanteile aus Mitunternehmerschaften § 9 GewStG</field>
      <field name="parent_id" ref="chart_skr04_K7GVE11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_7009" model="account.account.template">
      <field name="code">7009</field>
      <field name="name">Erträge aus Beteiligungen an verbundenen Unternehmen</field>
      <field name="parent_id" ref="chart_skr04_K7GVE11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_K7GVE2" model="account.account.template">
      <field name="code">K7GVE2</field>
      <field name="name">Erträge aus anderen Wertpapieren und Ausleihungen des Finanzanlagevermögens</field>
      <field name="parent_id" ref="chart_skr04_K7GVE"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_K7GVE21" model="account.account.template">
      <field name="code">K7GVE21</field>
      <field name="name">Erträge aus anderen Wertpapieren und Ausleihungen des Finanzanlagevermögens</field>
      <field name="parent_id" ref="chart_skr04_K7GVE2"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_7010" model="account.account.template">
      <field name="code">7010</field>
      <field name="name">Erträge aus anderen Wertpapieren und Ausleihungen des Finanzanlagevermögens</field>
      <field name="parent_id" ref="chart_skr04_K7GVE21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_7014" model="account.account.template">
      <field name="code">7014</field>
      <field name="name">Laufende Erträge aus Anteilen an Kapitalgesellschaften (Finanzanlagevermögen) 100% / 50% steuerfrei (inländische Kap. Ges.)</field>
      <field name="parent_id" ref="chart_skr04_K7GVE21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_7015" model="account.account.template">
      <field name="code">7015</field>
      <field name="name">Laufende Erträge aus Anteilen an Kapitalgesellschaften (verbundene Unternehmen) 100% / 50% steuerfrei (inländische Kap. Ges.)</field>
      <field name="parent_id" ref="chart_skr04_K7GVE21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_7019" model="account.account.template">
      <field name="code">7019</field>
      <field name="name">Eträge aus anderen Wertpapieren und Ausleihungen des Finanzanlagevermögens aus verbundenen Unternehmen</field>
      <field name="parent_id" ref="chart_skr04_K7GVE21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_K7GVE3" model="account.account.template">
      <field name="code">K7GVE3</field>
      <field name="name">Sonstige Zinsen und ähnliche Erträge</field>
      <field name="parent_id" ref="chart_skr04_K7GVE"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_K7GVE31" model="account.account.template">
      <field name="code">K7GVE31</field>
      <field name="name">Sonstige Zinsen und ähnliche Erträge</field>
      <field name="parent_id" ref="chart_skr04_K7GVE3"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_7100" model="account.account.template">
      <field name="code">7100</field>
      <field name="name">Sonstige Zinsen und ähnliche Erträge</field>
      <field name="parent_id" ref="chart_skr04_K7GVE31"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_7102" model="account.account.template">
      <field name="code">7102</field>
      <field name="name">Steuerfreie Aufzinsung des Körperschaftsteuerguthabens nach §37 KStG</field>
      <field name="parent_id" ref="chart_skr04_K7GVE31"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_7103" model="account.account.template">
      <field name="code">7103</field>
      <field name="name">Laufende Erträge aus Anteilen an Kapitalgesellschaften (Umlaufvermögen) 100% / 50% steuerfrei (inländische Kap. Ges.)</field>
      <field name="parent_id" ref="chart_skr04_K7GVE31"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_7104" model="account.account.template">
      <field name="code">7104</field>
      <field name="name">Laufende Erträge aus Anteilen an Kapitalgesellschaften (verbundene Unternehmen) 100% / 50% steuerfrei (inländische Kap. Ges.)</field>
      <field name="parent_id" ref="chart_skr04_K7GVE31"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_7105" model="account.account.template">
      <field name="code">7105</field>
      <field name="name">Zinserträge § 233a AO</field>
      <field name="parent_id" ref="chart_skr04_K7GVE31"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_7106" model="account.account.template">
      <field name="code">7106</field>
      <field name="name">Zinserträge § 233a AO Sonderfall anlage A KSt</field>
      <field name="parent_id" ref="chart_skr04_K7GVE31"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_7109" model="account.account.template">
      <field name="code">7109</field>
      <field name="name">Sonstige Zinsen und ähnliche Erträge aus verbundenen Unternehmen</field>
      <field name="parent_id" ref="chart_skr04_K7GVE31"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_7110" model="account.account.template">
      <field name="code">7110</field>
      <field name="name">Sonstige Zinserträge</field>
      <field name="parent_id" ref="chart_skr04_K7GVE31"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_7119" model="account.account.template">
      <field name="code">7119</field>
      <field name="name">Sonstige Zinserträge aus verbundenen Unternehmen</field>
      <field name="parent_id" ref="chart_skr04_K7GVE31"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_7120" model="account.account.template">
      <field name="code">7120</field>
      <field name="name">Zinsähnliche Erträge</field>
      <field name="parent_id" ref="chart_skr04_K7GVE31"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_7129" model="account.account.template">
      <field name="code">7129</field>
      <field name="name">Zinsähnliche Erträge aus verbundenen Unternehmen</field>
      <field name="parent_id" ref="chart_skr04_K7GVE31"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_7130" model="account.account.template">
      <field name="code">7130</field>
      <field name="name">Diskonterträge</field>
      <field name="parent_id" ref="chart_skr04_K7GVE31"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_7139" model="account.account.template">
      <field name="code">7139</field>
      <field name="name">Diskonterträge aus verbundenen Unternehmen</field>
      <field name="parent_id" ref="chart_skr04_K7GVE31"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_K7GVE4" model="account.account.template">
      <field name="code">K7GVE4</field>
      <field name="name">Erträge aus Verlustübernahme und auf Grund einer Gewinngemeinschaft- eines Gewinn- oder Teilgewinnabführungsvertrags erhaltene Gewinne</field>
      <field name="parent_id" ref="chart_skr04_K7GVE"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_K7GVE41" model="account.account.template">
      <field name="code">K7GVE41</field>
      <field name="name">Erträge aus Verlustübernahme </field>
      <field name="parent_id" ref="chart_skr04_K7GVE4"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_7190" model="account.account.template">
      <field name="code">7190</field>
      <field name="name">Erträge aus Verlustübernahme</field>
      <field name="parent_id" ref="chart_skr04_K7GVE41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_K7GVE42" model="account.account.template">
      <field name="code">K7GVE42</field>
      <field name="name">Auf Grund einer Gewinngemeinschaft- eines Gewinn- oder Teilgewinnabführungsvertrags erhaltene </field>
      <field name="parent_id" ref="chart_skr04_K7GVE4"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_7192" model="account.account.template">
      <field name="code">7192</field>
      <field name="name">Erhaltene Gewinne auf Grund einer Gewinngemeinschaft</field>
      <field name="parent_id" ref="chart_skr04_K7GVE42"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_7194" model="account.account.template">
      <field name="code">7194</field>
      <field name="name">Erhaltene Gewinne auf Grund eines Gewinn- oder Teilgewinnabführungsvertrags</field>
      <field name="parent_id" ref="chart_skr04_K7GVE42"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_K7GVA1" model="account.account.template">
      <field name="code">K7GVA1</field>
      <field name="name">Abschreibungen auf Finanzanlagen und auf Wertpapiere des Umlaufvermögens</field>
      <field name="parent_id" ref="chart_skr04_K7GVA"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_K7GVA11" model="account.account.template">
      <field name="code">K7GVA11</field>
      <field name="name">Abschreibungen auf Finanzanlagen und auf Wertpapiere des Umlaufvermögens</field>
      <field name="parent_id" ref="chart_skr04_K7GVA1"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_7200" model="account.account.template">
      <field name="code">7200</field>
      <field name="name">Abschreibungen auf Finanzanlagen </field>
      <field name="parent_id" ref="chart_skr04_K7GVA11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_7204" model="account.account.template">
      <field name="code">7204</field>
      <field name="name">Abschreibungen auf Finanzanlagen 100% / 50% nicht abzugsfähig (inländische Kap. Ges.)</field>
      <field name="parent_id" ref="chart_skr04_K7GVA11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_7208" model="account.account.template">
      <field name="code">7208</field>
      <field name="name">Abschreibungen auf Grund von Verlustanteilen an Mitunternehmerschaften § 8 GewStG</field>
      <field name="parent_id" ref="chart_skr04_K7GVA11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_7210" model="account.account.template">
      <field name="code">7210</field>
      <field name="name">Abschreibungen auf Wertpapiere des Umlaufvermögens</field>
      <field name="parent_id" ref="chart_skr04_K7GVA11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_7214" model="account.account.template">
      <field name="code">7214</field>
      <field name="name">Abschreibungen auf Wertpapiere des Umlaufvermögens 100% / 50% nicht abzugsfähig (inländische Kap. Ges.)</field>
      <field name="parent_id" ref="chart_skr04_K7GVA11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_7250" model="account.account.template">
      <field name="code">7250</field>
      <field name="name">Abschreibungen auf Finanzanlagen auf Grund steuerlicher Sondervorschriften</field>
      <field name="parent_id" ref="chart_skr04_K7GVA11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_7255" model="account.account.template">
      <field name="code">7255</field>
      <field name="name">Abschreibungen auf Finanzanlagen auf Grund steuerlicher Sondervorschriften 100% / 50% nicht abzugsfähig (inländische Kap. Ges.)</field>
      <field name="parent_id" ref="chart_skr04_K7GVA11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_7260" model="account.account.template">
      <field name="code">7260</field>
      <field name="name">Vorwegnahme künftiger Wertschwankungen bei Wertpapieren des Umlaufvermögens</field>
      <field name="parent_id" ref="chart_skr04_K7GVA11"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_K7GVA2" model="account.account.template">
      <field name="code">K7GVA2</field>
      <field name="name">Zinsen und ähnliche Aufwendungen</field>
      <field name="parent_id" ref="chart_skr04_K7GVA"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_K7GVA21" model="account.account.template">
      <field name="code">K7GVA21</field>
      <field name="name">Zinsen und ähnliche Aufwendungen</field>
      <field name="parent_id" ref="chart_skr04_K7GVA2"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_7300" model="account.account.template">
      <field name="code">7300</field>
      <field name="name">Zinsen und ähnliche Aufwendungen</field>
      <field name="parent_id" ref="chart_skr04_K7GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_7303" model="account.account.template">
      <field name="code">7303</field>
      <field name="name">Steuerlich abzugsfähige- andere Nebenleistungen zu steuern </field>
      <field name="parent_id" ref="chart_skr04_K7GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_7304" model="account.account.template">
      <field name="code">7304</field>
      <field name="name">Steuerlich nicht abzugsfähige- andere Nebenleistungen zu steuern </field>
      <field name="parent_id" ref="chart_skr04_K7GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_7305" model="account.account.template">
      <field name="code">7305</field>
      <field name="name">Zinsaufwendungen §§ 233a AO betriebliche Steuern</field>
      <field name="parent_id" ref="chart_skr04_K7GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_7306" model="account.account.template">
      <field name="code">7306</field>
      <field name="name">Zinsaufwendungen §§ 233a bis 237 AO Personensteuern</field>
      <field name="parent_id" ref="chart_skr04_K7GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_7309" model="account.account.template">
      <field name="code">7309</field>
      <field name="name">Zinsen und ähnliche Aufwendungen an verbundene Unternehmen</field>
      <field name="parent_id" ref="chart_skr04_K7GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_7310" model="account.account.template">
      <field name="code">7310</field>
      <field name="name">Zinsaufwendungen für kurzfristige Verbindlichkeiten</field>
      <field name="parent_id" ref="chart_skr04_K7GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_7313" model="account.account.template">
      <field name="code">7313</field>
      <field name="name">Nicht abzugsfähige Schuldzinsen gemäß § 4 Abs. 4a EStG (Hinzurechnungsbetrag)</field>
      <field name="parent_id" ref="chart_skr04_K7GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_7318" model="account.account.template">
      <field name="code">7318</field>
      <field name="name">In Dauerschuldzinsen unqualifizierte Zinsen auf kurzfristige Verbindlichkeiten</field>
      <field name="parent_id" ref="chart_skr04_K7GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_7319" model="account.account.template">
      <field name="code">7319</field>
      <field name="name">Zinsaufwendungen für kurzfristige Verbindlichkeiten an verbundene Unternehmen</field>
      <field name="parent_id" ref="chart_skr04_K7GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_7320" model="account.account.template">
      <field name="code">7320</field>
      <field name="name">Zinsaufwendungen für langfristige Verbindlichkeiten</field>
      <field name="parent_id" ref="chart_skr04_K7GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_7325" model="account.account.template">
      <field name="code">7325</field>
      <field name="name">Zinsaufwendungen für Gebäude- die zum Betriebsvermögen gehören</field>
      <field name="parent_id" ref="chart_skr04_K7GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_7326" model="account.account.template">
      <field name="code">7326</field>
      <field name="name">Zinsen zur Finanzierung des Anlagevermögens</field>
      <field name="parent_id" ref="chart_skr04_K7GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_7327" model="account.account.template">
      <field name="code">7327</field>
      <field name="name">Renten und dauernde Lasten aus Gründung/Erwerb §8 GewStG</field>
      <field name="parent_id" ref="chart_skr04_K7GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_7328" model="account.account.template">
      <field name="code">7328</field>
      <field name="name">Zinsaufwendungen an Mitunternehmer für die Hingabe von Kapital § 15 EStG</field>
      <field name="parent_id" ref="chart_skr04_K7GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_7329" model="account.account.template">
      <field name="code">7329</field>
      <field name="name">Zinsaufwendungen für langfristige Verbindlichkeiten an verbundene Unternehmen</field>
      <field name="parent_id" ref="chart_skr04_K7GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_7330" model="account.account.template">
      <field name="code">7330</field>
      <field name="name">Zinsähnliche Aufwendungen</field>
      <field name="parent_id" ref="chart_skr04_K7GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_7339" model="account.account.template">
      <field name="code">7339</field>
      <field name="name">Zinsähnliche Aufwendungen an verbundene Unternehmen</field>
      <field name="parent_id" ref="chart_skr04_K7GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_7340" model="account.account.template">
      <field name="code">7340</field>
      <field name="name">Diskontaufwendungen</field>
      <field name="parent_id" ref="chart_skr04_K7GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_7349" model="account.account.template">
      <field name="code">7349</field>
      <field name="name">Diskontaufwendungen an verbundene Unternehmen</field>
      <field name="parent_id" ref="chart_skr04_K7GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_7350" model="account.account.template">
      <field name="code">7350</field>
      <field name="name">Zinsen und ähnliche Aufwendungen 100% / 50% nicht abzugsfähig (inländische Kap. Ges.)</field>
      <field name="parent_id" ref="chart_skr04_K7GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_7351" model="account.account.template">
      <field name="code">7351</field>
      <field name="name">Zinsen und ähnliche Aufwendungen an verbundene Unternehmen 100% / 50% nicht abzugsfähig (inländische Kap. Ges.)</field>
      <field name="parent_id" ref="chart_skr04_K7GVA21"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_K7GVA3" model="account.account.template">
      <field name="code">K7GVA3</field>
      <field name="name">Aufwendungen aus Verlustübernahme und auf Grund einer Gewinngemeinschaft- eines Gewinn- oder Teilgewinnabführungsvertrags abgeführte Gewinne</field>
      <field name="parent_id" ref="chart_skr04_K7GVA"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_K7GVA31" model="account.account.template">
      <field name="code">K7GVA31</field>
      <field name="name">Aufwendungen aus Verlustübernahme</field>
      <field name="parent_id" ref="chart_skr04_K7GVA3"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_7390" model="account.account.template">
      <field name="code">7390</field>
      <field name="name">Aufwendungen aus Verlustübernahme</field>
      <field name="parent_id" ref="chart_skr04_K7GVA31"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_K7GVA32" model="account.account.template">
      <field name="code">K7GVA32</field>
      <field name="name">Auf Grund einer Gewinngemeinschaft- eines Gewinn- oder Teilgewinnabführungsvertrags abgeführte Gewinne</field>
      <field name="parent_id" ref="chart_skr04_K7GVA3"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_7392" model="account.account.template">
      <field name="code">7392</field>
      <field name="name">Abgeführte Gewinne auf Grund einer Gewinngemeinschaft</field>
      <field name="parent_id" ref="chart_skr04_K7GVA32"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_7394" model="account.account.template">
      <field name="code">7394</field>
      <field name="name">Abgeführte Gewinne auf Grund eines Gewinn- oder Teilgewinnabführungsvertrags</field>
      <field name="parent_id" ref="chart_skr04_K7GVA32"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_7399" model="account.account.template">
      <field name="code">7399</field>
      <field name="name">Abgeführte Gewinnanteile an stille Gesellschafter § 8 GewStG</field>
      <field name="parent_id" ref="chart_skr04_K7GVA32"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_K7GVE5" model="account.account.template">
      <field name="code">K7GVE5</field>
      <field name="name">Außerordentliche Erträge</field>
      <field name="parent_id" ref="chart_skr04_K7GVE"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_K7GVE51" model="account.account.template">
      <field name="code">K7GVE51</field>
      <field name="name">Außerordentliche Erträge</field>
      <field name="parent_id" ref="chart_skr04_K7GVE5"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_7400" model="account.account.template">
      <field name="code">7400</field>
      <field name="name">Außerordentliche Erträge</field>
      <field name="parent_id" ref="chart_skr04_K7GVE51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_7401" model="account.account.template">
      <field name="code">7401</field>
      <field name="name">Außerordentliche Erträge finanzwirksam</field>
      <field name="parent_id" ref="chart_skr04_K7GVE51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_7450" model="account.account.template">
      <field name="code">7450</field>
      <field name="name">Außerordentliche Erträge nicht finanzwirksam</field>
      <field name="parent_id" ref="chart_skr04_K7GVE51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_K7GVA4" model="account.account.template">
      <field name="code">K7GVA4</field>
      <field name="name">Außerordentliche Aufwendungen</field>
      <field name="parent_id" ref="chart_skr04_K7GVA"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_K7GVA41" model="account.account.template">
      <field name="code">K7GVA41</field>
      <field name="name">Außerordentliche Aufwendungen</field>
      <field name="parent_id" ref="chart_skr04_K7GVA4"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_7500" model="account.account.template">
      <field name="code">7500</field>
      <field name="name">Außerordentliche Aufwendungen</field>
      <field name="parent_id" ref="chart_skr04_K7GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_7501" model="account.account.template">
      <field name="code">7501</field>
      <field name="name">Außerordentliche Aufwendungen finanzwirksam</field>
      <field name="parent_id" ref="chart_skr04_K7GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_7550" model="account.account.template">
      <field name="code">7550</field>
      <field name="name">Außerordentliche Aufwendungen nicht finanzwirksam</field>
      <field name="parent_id" ref="chart_skr04_K7GVA41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_K7GVA5" model="account.account.template">
      <field name="code">K7GVA5</field>
      <field name="name">Steuern vom Einkommen und Ertrag</field>
      <field name="parent_id" ref="chart_skr04_K7GVA"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_K7GVA51" model="account.account.template">
      <field name="code">K7GVA51</field>
      <field name="name">Steuern vom Einkommen und Ertrag</field>
      <field name="parent_id" ref="chart_skr04_K7GVA5"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_7600" model="account.account.template">
      <field name="code">7600</field>
      <field name="name">Körperschaftssteuer</field>
      <field name="parent_id" ref="chart_skr04_K7GVA51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_7603" model="account.account.template">
      <field name="code">7603</field>
      <field name="name">Körperschaftssteuer für Vorjahr</field>
      <field name="parent_id" ref="chart_skr04_K7GVA51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_7604" model="account.account.template">
      <field name="code">7604</field>
      <field name="name">Körperschaftssteuererstattungen für Vorjahre</field>
      <field name="parent_id" ref="chart_skr04_K7GVA51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_7605" model="account.account.template">
      <field name="code">7605</field>
      <field name="name">Körperschaftssteuererstattung für Vorjahre nach §37 KStG</field>
      <field name="parent_id" ref="chart_skr04_K7GVA51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_7607" model="account.account.template">
      <field name="code">7607</field>
      <field name="name">Solidaritätszuschlagerstattungen für Vorjahre</field>
      <field name="parent_id" ref="chart_skr04_K7GVA51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_7608" model="account.account.template">
      <field name="code">7608</field>
      <field name="name">Solidaritätszuschlag</field>
      <field name="parent_id" ref="chart_skr04_K7GVA51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_7609" model="account.account.template">
      <field name="code">7609</field>
      <field name="name">Solidaritätszuschlag für Vorjahre</field>
      <field name="parent_id" ref="chart_skr04_K7GVA51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_7610" model="account.account.template">
      <field name="code">7610</field>
      <field name="name">Gewerbesteuer </field>
      <field name="parent_id" ref="chart_skr04_K7GVA51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_7630" model="account.account.template">
      <field name="code">7630</field>
      <field name="name">Kapitalertragsteuer 25%</field>
      <field name="parent_id" ref="chart_skr04_K7GVA51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_7632" model="account.account.template">
      <field name="code">7632</field>
      <field name="name">Kapitalertragsteuer 20%</field>
      <field name="parent_id" ref="chart_skr04_K7GVA51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_7633" model="account.account.template">
      <field name="code">7633</field>
      <field name="name">Anrechenbarer Solidaritätszuschlag auf Kapitalertragsteuer 25%</field>
      <field name="parent_id" ref="chart_skr04_K7GVA51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_7634" model="account.account.template">
      <field name="code">7634</field>
      <field name="name">Anrechenbarer Solidaritätszuschlag auf Kapitalertragsteuer 20%</field>
      <field name="parent_id" ref="chart_skr04_K7GVA51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_7635" model="account.account.template">
      <field name="code">7635</field>
      <field name="name">Zinsabschlagsteuer</field>
      <field name="parent_id" ref="chart_skr04_K7GVA51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_7368" model="account.account.template">
      <field name="code">7368</field>
      <field name="name">Anrechenbarer Solidaritätszuschlag auf Zinsabschlagsteuer</field>
      <field name="parent_id" ref="chart_skr04_K7GVA51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_7639" model="account.account.template">
      <field name="code">7639</field>
      <field name="name">Anzurechnende ausländische Quellensteuer</field>
      <field name="parent_id" ref="chart_skr04_K7GVA51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_7640" model="account.account.template">
      <field name="code">7640</field>
      <field name="name">Steuernachzahlungen Vorjahre für Steuern vom Einkommen und Ertrag</field>
      <field name="parent_id" ref="chart_skr04_K7GVA51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_7642" model="account.account.template">
      <field name="code">7642</field>
      <field name="name">Steuererstattungen Vorjahre für Steuern vom Einkommen und Ertrag</field>
      <field name="parent_id" ref="chart_skr04_K7GVA51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_7644" model="account.account.template">
      <field name="code">7644</field>
      <field name="name">Erträge aus der Auflösung von Rückstellungen für Steuern vom Einkommen und Ertrag</field>
      <field name="parent_id" ref="chart_skr04_K7GVA51"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_K7GVA6" model="account.account.template">
      <field name="code">K7GVA6</field>
      <field name="name">Sonstige Steuern </field>
      <field name="parent_id" ref="chart_skr04_K7GVE"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_K7GVA61" model="account.account.template">
      <field name="code">K7GVA61</field>
      <field name="name">Sonstige Steuern </field>
      <field name="parent_id" ref="chart_skr04_K7GVA6"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_7650" model="account.account.template">
      <field name="code">7650</field>
      <field name="name">Sonstige Steuern </field>
      <field name="parent_id" ref="chart_skr04_K7GVA61"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_7675" model="account.account.template">
      <field name="code">7675</field>
      <field name="name">Verbrauchsteuer</field>
      <field name="parent_id" ref="chart_skr04_K7GVA61"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_7678" model="account.account.template">
      <field name="code">7678</field>
      <field name="name">ökosteuer</field>
      <field name="parent_id" ref="chart_skr04_K7GVA61"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_7680" model="account.account.template">
      <field name="code">7680</field>
      <field name="name">Grundsteuer</field>
      <field name="parent_id" ref="chart_skr04_K7GVA61"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_7685" model="account.account.template">
      <field name="code">7685</field>
      <field name="name">Kfz-Steuer</field>
      <field name="parent_id" ref="chart_skr04_K7GVA61"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_7690" model="account.account.template">
      <field name="code">7690</field>
      <field name="name">Steuernachzahkungen Vorjahre für sonstige Steuern </field>
      <field name="parent_id" ref="chart_skr04_K7GVA61"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_7692" model="account.account.template">
      <field name="code">7692</field>
      <field name="name">Steuererstattungen Vorjahre für sonstige Steuern </field>
      <field name="parent_id" ref="chart_skr04_K7GVA61"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_7694" model="account.account.template">
      <field name="code">7694</field>
      <field name="name">Erträge aus der Auflösung von Rückstellungen für sonstige Steuern</field>
      <field name="parent_id" ref="chart_skr04_K7GVA61"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_K7GVE6" model="account.account.template">
      <field name="code">K7GVE6</field>
      <field name="name">Gewinnvortrag</field>
      <field name="parent_id" ref="chart_skr04_K7GVE"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_7700" model="account.account.template">
      <field name="code">7700</field>
      <field name="name">Gewinnvortrag nach Verwendung</field>
      <field name="parent_id" ref="chart_skr04_K7GVE6"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_liability_de"/>
    </record>

    <record id="chart_skr04_K7GVA7" model="account.account.template">
      <field name="code">K7GVA7</field>
      <field name="name">Verlustvortrag</field>
      <field name="parent_id" ref="chart_skr04_K7GVA"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_7720" model="account.account.template">
      <field name="code">7720</field>
      <field name="name">Verlustvortrag nach Verwendung</field>
      <field name="parent_id" ref="chart_skr04_K7GVA7"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_K7GVE7" model="account.account.template">
      <field name="code">K7GVE7</field>
      <field name="name">Entnahme aus der Kapitalrücklage</field>
      <field name="parent_id" ref="chart_skr04_K7GVE"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_7730" model="account.account.template">
      <field name="code">7730</field>
      <field name="name">Entnahme aus der Kapitalrücklage</field>
      <field name="parent_id" ref="chart_skr04_K7GVE7"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_K7GVE8" model="account.account.template">
      <field name="code">K7GVE8</field>
      <field name="name">Entnahme aus Gewinnrücklagen</field>
      <field name="parent_id" ref="chart_skr04_K7GVE"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_K7GVE81" model="account.account.template">
      <field name="code">K7GVE81</field>
      <field name="name">Entnahme aus Gewinnrücklagen aus der gesetzlichen Rücklage</field>
      <field name="parent_id" ref="chart_skr04_K7GVE8"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_7735" model="account.account.template">
      <field name="code">7735</field>
      <field name="name">Entnahme aus Gewinnrücklagen aus der gesetzlichen Rücklage</field>
      <field name="parent_id" ref="chart_skr04_K7GVE81"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_K7GVE82" model="account.account.template">
      <field name="code">K7GVE82</field>
      <field name="name">Entnahme aus Gewinnrücklagen aus der Rücklage für eigene Anteile </field>
      <field name="parent_id" ref="chart_skr04_K7GVE8"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_7740" model="account.account.template">
      <field name="code">7740</field>
      <field name="name">Entnahme aus Gewinnrücklagen aus der Rücklage für eigene Anteile </field>
      <field name="parent_id" ref="chart_skr04_K7GVE82"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_K7GVE83" model="account.account.template">
      <field name="code">K7GVE83</field>
      <field name="name">Entnahme aus Gewinnrücklagen aus satzungsmäßigen Rücklage </field>
      <field name="parent_id" ref="chart_skr04_K7GVE8"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_7745" model="account.account.template">
      <field name="code">7745</field>
      <field name="name">Entnahme aus Gewinnrücklagen aus satzungsmäßigen Rücklage </field>
      <field name="parent_id" ref="chart_skr04_K7GVE83"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_K7GVE84" model="account.account.template">
      <field name="code">K7GVE84</field>
      <field name="name">Entnahme aus Gewinnrücklagen aus anderen Gewinnrücklagen</field>
      <field name="parent_id" ref="chart_skr04_K7GVE8"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_7750" model="account.account.template">
      <field name="code">7750</field>
      <field name="name">Entnahme aus Gewinnrücklagen aus anderen Gewinnrücklagen</field>
      <field name="parent_id" ref="chart_skr04_K7GVE84"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_K7GVE85" model="account.account.template">
      <field name="code">K7GVE85</field>
      <field name="name">Erträge aus Kapitalherabsetzung</field>
      <field name="parent_id" ref="chart_skr04_K7GVE8"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_7755" model="account.account.template">
      <field name="code">7755</field>
      <field name="name">Erträge aus Kapitalherabsetzung</field>
      <field name="parent_id" ref="chart_skr04_K7GVE85"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_K7GVE86" model="account.account.template">
      <field name="code">K7GVE86</field>
      <field name="name">Einstellungen in die Kapitalrücklage nach den Vorschriften über die Vereinfachte Kapitalherabsetzung</field>
      <field name="parent_id" ref="chart_skr04_K7GVE8"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_7760" model="account.account.template">
      <field name="code">7760</field>
      <field name="name">Einstellungen in die Kapitalrücklage nach den Vorschriften über die Vereinfachte Kapitalherabsetzung</field>
      <field name="parent_id" ref="chart_skr04_K7GVE86"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_K7GVA8" model="account.account.template">
      <field name="code">K7GVA8</field>
      <field name="name">Einstellung in Gewinnrücklagen </field>
      <field name="parent_id" ref="chart_skr04_K7GVA"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_K7GVA81" model="account.account.template">
      <field name="code">K7GVA81</field>
      <field name="name">Einstellung in Gewinnrücklagen in die gesetzliche Rücklage </field>
      <field name="parent_id" ref="chart_skr04_K7GVA8"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_7765" model="account.account.template">
      <field name="code">7765</field>
      <field name="name">Einstellung in die gesetzliche Rücklage </field>
      <field name="parent_id" ref="chart_skr04_K7GVA81"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_K7GVA82" model="account.account.template">
      <field name="code">K7GVA82</field>
      <field name="name">Einstellung in Gewinnrücklagen in die Rücklage für eigene Anteile</field>
      <field name="parent_id" ref="chart_skr04_K7GVA8"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_7770" model="account.account.template">
      <field name="code">7770</field>
      <field name="name">Einstellung in die Rücklage für eigene Anteile</field>
      <field name="parent_id" ref="chart_skr04_K7GVA82"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_K7GVA83" model="account.account.template">
      <field name="code">K7GVA83</field>
      <field name="name">Einstellung in Gewinnrücklagen in satzungmäßige Rücklage </field>
      <field name="parent_id" ref="chart_skr04_K7GVA8"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_7775" model="account.account.template">
      <field name="code">7775</field>
      <field name="name">Einstellung in satzungmäßige Rücklage </field>
      <field name="parent_id" ref="chart_skr04_K7GVA83"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_K7GVA84" model="account.account.template">
      <field name="code">K7GVA84</field>
      <field name="name">Einstellung in Gewinnrücklagen in andere Gewinnrücklagen </field>
      <field name="parent_id" ref="chart_skr04_K7GVA8"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_7780" model="account.account.template">
      <field name="code">7780</field>
      <field name="name">Einstellung in andere Gewinnrücklagen </field>
      <field name="parent_id" ref="chart_skr04_K7GVA84"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_K7GVA85" model="account.account.template">
      <field name="code">K7GVA85</field>
      <field name="name">Ausschüttung</field>
      <field name="parent_id" ref="chart_skr04_K7GVA8"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_7790" model="account.account.template">
      <field name="code">7790</field>
      <field name="name">Vorabausschüttung</field>
      <field name="parent_id" ref="chart_skr04_K7GVA85"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_K7GVA86" model="account.account.template">
      <field name="code">K7GVA86</field>
      <field name="name">Vortrag auf neue Rechnung</field>
      <field name="parent_id" ref="chart_skr04_K7GVA8"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_7795" model="account.account.template">
      <field name="code">7795</field>
      <field name="name">Vortrag auf neue Rechnung (GuV)</field>
      <field name="parent_id" ref="chart_skr04_K7GVA86"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_income_de"/>
    </record>

    <record id="chart_skr04_K7GVA87" model="account.account.template">
      <field name="code">K7GVA87</field>
      <field name="name">Sonstige betriebliche Aufwendungen</field>
      <field name="parent_id" ref="chart_skr04_K7GVA8"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_7800" model="account.account.template">
      <field name="code">7800</field>
      <field name="name">(zu freien Verfügung)</field>
      <field name="parent_id" ref="chart_skr04_K7GVA87"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_K7GVA88" model="account.account.template">
      <field name="code">K7GVA88</field>
      <field name="name">Sonstige betriebliche Erträge oder sonstige betriebliche Aufwendungen</field>
      <field name="parent_id" ref="chart_skr04_K7GVA8"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_7990" model="account.account.template">
      <field name="code">7990</field>
      <field name="name">Aufwendungen/Erträge aus Umrechnungsdifferenzen</field>
      <field name="parent_id" ref="chart_skr04_K7GVA88"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_expense_de"/>
    </record>

    <record id="chart_skr04_K9VKS1" model="account.account.template">
      <field name="code">K9VKS1</field>
      <field name="name">Vortragskonten</field>
      <field name="parent_id" ref="chart_skr04_K9VKS"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_9000" model="account.account.template">
      <field name="code">9000</field>
      <field name="name">Saldenvorträge- Sachkonten</field>
      <field name="parent_id" ref="chart_skr04_K9VKS1"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9001" model="account.account.template">
      <field name="code">9001</field>
      <field name="name">Saldenvorträge</field>
      <field name="parent_id" ref="chart_skr04_K9VKS1"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9008" model="account.account.template">
      <field name="code">9008</field>
      <field name="name">Saldenvorträge Debitoren</field>
      <field name="parent_id" ref="chart_skr04_K9VKS1"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9009" model="account.account.template">
      <field name="code">9009</field>
      <field name="name">Saldenvorträge Kreditoren</field>
      <field name="parent_id" ref="chart_skr04_K9VKS1"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9060" model="account.account.template">
      <field name="code">9060</field>
      <field name="name">Offene Posten aus 1990</field>
      <field name="parent_id" ref="chart_skr04_K9VKS1"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9069" model="account.account.template">
      <field name="code">9069</field>
      <field name="name">Offene Posten aus 1999</field>
      <field name="parent_id" ref="chart_skr04_K9VKS1"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9070" model="account.account.template">
      <field name="code">9070</field>
      <field name="name">Offene Posten aus 2000</field>
      <field name="parent_id" ref="chart_skr04_K9VKS1"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9071" model="account.account.template">
      <field name="code">9071</field>
      <field name="name">Offene Posten aus 2001</field>
      <field name="parent_id" ref="chart_skr04_K9VKS1"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9072" model="account.account.template">
      <field name="code">9072</field>
      <field name="name">Offene Posten aus 2002</field>
      <field name="parent_id" ref="chart_skr04_K9VKS1"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9073" model="account.account.template">
      <field name="code">9073</field>
      <field name="name">Offene Posten aus 2003</field>
      <field name="parent_id" ref="chart_skr04_K9VKS1"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9074" model="account.account.template">
      <field name="code">9074</field>
      <field name="name">Offene Posten aus 2004</field>
      <field name="parent_id" ref="chart_skr04_K9VKS1"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9075" model="account.account.template">
      <field name="code">9075</field>
      <field name="name">Offene Posten aus 2005</field>
      <field name="parent_id" ref="chart_skr04_K9VKS1"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9076" model="account.account.template">
      <field name="code">9076</field>
      <field name="name">Offene Posten aus 2006</field>
      <field name="parent_id" ref="chart_skr04_K9VKS1"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9077" model="account.account.template">
      <field name="code">9077</field>
      <field name="name">Offene Posten aus 2007</field>
      <field name="parent_id" ref="chart_skr04_K9VKS1"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9078" model="account.account.template">
      <field name="code">9078</field>
      <field name="name">Offene Posten aus 2008</field>
      <field name="parent_id" ref="chart_skr04_K9VKS1"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9079" model="account.account.template">
      <field name="code">9079</field>
      <field name="name">Offene Posten aus 2009</field>
      <field name="parent_id" ref="chart_skr04_K9VKS1"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9090" model="account.account.template">
      <field name="code">9090</field>
      <field name="name">Summenvortragskonto</field>
      <field name="parent_id" ref="chart_skr04_K9VKS1"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9091" model="account.account.template">
      <field name="code">9091</field>
      <field name="name">Offene Posten aus 1991</field>
      <field name="parent_id" ref="chart_skr04_K9VKS1"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9092" model="account.account.template">
      <field name="code">9092</field>
      <field name="name">Offene Posten aus 1992</field>
      <field name="parent_id" ref="chart_skr04_K9VKS1"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9093" model="account.account.template">
      <field name="code">9093</field>
      <field name="name">Offene Posten aus 1993</field>
      <field name="parent_id" ref="chart_skr04_K9VKS1"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9094" model="account.account.template">
      <field name="code">9094</field>
      <field name="name">Offene Posten aus 1994</field>
      <field name="parent_id" ref="chart_skr04_K9VKS1"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9095" model="account.account.template">
      <field name="code">9095</field>
      <field name="name">Offene Posten aus 1995</field>
      <field name="parent_id" ref="chart_skr04_K9VKS1"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9096" model="account.account.template">
      <field name="code">9096</field>
      <field name="name">Offene Posten aus 1996</field>
      <field name="parent_id" ref="chart_skr04_K9VKS1"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9097" model="account.account.template">
      <field name="code">9097</field>
      <field name="name">Offene Posten aus 1997</field>
      <field name="parent_id" ref="chart_skr04_K9VKS1"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9098" model="account.account.template">
      <field name="code">9098</field>
      <field name="name">Offene Posten aus 1998</field>
      <field name="parent_id" ref="chart_skr04_K9VKS1"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_K9VKS2" model="account.account.template">
      <field name="code">K9VKS2</field>
      <field name="name">Statistische Konten für Betriebswirtschaftliche Auswertungen (BWA)</field>
      <field name="parent_id" ref="chart_skr04_K9VKS"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_9101" model="account.account.template">
      <field name="code">9101</field>
      <field name="name">Verkaufstage</field>
      <field name="parent_id" ref="chart_skr04_K9VKS2"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9102" model="account.account.template">
      <field name="code">9102</field>
      <field name="name">Anzahl der Barkunden</field>
      <field name="parent_id" ref="chart_skr04_K9VKS2"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9103" model="account.account.template">
      <field name="code">9103</field>
      <field name="name">Beschäftigte Personen</field>
      <field name="parent_id" ref="chart_skr04_K9VKS2"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9104" model="account.account.template">
      <field name="code">9104</field>
      <field name="name">Unbezahlte Personen</field>
      <field name="parent_id" ref="chart_skr04_K9VKS2"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9105" model="account.account.template">
      <field name="code">9105</field>
      <field name="name">Verkaufskräfte</field>
      <field name="parent_id" ref="chart_skr04_K9VKS2"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9106" model="account.account.template">
      <field name="code">9106</field>
      <field name="name">Geschäftsraum m2</field>
      <field name="parent_id" ref="chart_skr04_K9VKS2"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9107" model="account.account.template">
      <field name="code">9107</field>
      <field name="name">Verkaufsraum m2</field>
      <field name="parent_id" ref="chart_skr04_K9VKS2"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9116" model="account.account.template">
      <field name="code">9116</field>
      <field name="name">Anzahl Rechnungen</field>
      <field name="parent_id" ref="chart_skr04_K9VKS2"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9117" model="account.account.template">
      <field name="code">9117</field>
      <field name="name">Anzahl Kreditkunden monatlich</field>
      <field name="parent_id" ref="chart_skr04_K9VKS2"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9118" model="account.account.template">
      <field name="code">9118</field>
      <field name="name">Anzahl Kreditkunden aufgelaufen</field>
      <field name="parent_id" ref="chart_skr04_K9VKS2"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9120" model="account.account.template">
      <field name="code">9120</field>
      <field name="name">Erweiterungsinvestitionen</field>
      <field name="parent_id" ref="chart_skr04_K9VKS2"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9135" model="account.account.template">
      <field name="code">9135</field>
      <field name="name">Auftragseingang im Geschäftsjahr</field>
      <field name="parent_id" ref="chart_skr04_K9VKS2"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9140" model="account.account.template">
      <field name="code">9140</field>
      <field name="name">Auftragsbestand</field>
      <field name="parent_id" ref="chart_skr04_K9VKS2"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9190" model="account.account.template">
      <field name="code">9190</field>
      <field name="name">Gegenkonto für statistische Mengeneinheiten Konten 9101-9107 und Konten 9116-9118</field>
      <field name="parent_id" ref="chart_skr04_K9VKS2"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9199" model="account.account.template">
      <field name="code">9199</field>
      <field name="name">Gegenkonto zu Konten 9120- 9135-9140</field>
      <field name="parent_id" ref="chart_skr04_K9VKS2"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_K9VKS3" model="account.account.template">
      <field name="code">K9VKS3</field>
      <field name="name">Statistische Konten für den Kennziffernteil der Bilanz</field>
      <field name="parent_id" ref="chart_skr04_K9VKS"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_9200" model="account.account.template">
      <field name="code">9200</field>
      <field name="name">Beschäftigte Personen</field>
      <field name="parent_id" ref="chart_skr04_K9VKS3"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9209" model="account.account.template">
      <field name="code">9209</field>
      <field name="name">Gegenkonto zu 9200</field>
      <field name="parent_id" ref="chart_skr04_K9VKS3"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9210" model="account.account.template">
      <field name="code">9210</field>
      <field name="name">Produktive Löhne</field>
      <field name="parent_id" ref="chart_skr04_K9VKS3"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9219" model="account.account.template">
      <field name="code">9219</field>
      <field name="name">Gegenkonto zu 9210</field>
      <field name="parent_id" ref="chart_skr04_K9VKS3"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_K9VKS4" model="account.account.template">
      <field name="code">K9VKS4</field>
      <field name="name">Statistische Konten zur informativen Angabe des gezeichneten Kapitals in anderer Währung</field>
      <field name="parent_id" ref="chart_skr04_K9VKS"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_K9VKS41" model="account.account.template">
      <field name="code">K9VKS41</field>
      <field name="name">Gezeichnetes Kapital in DM</field>
      <field name="parent_id" ref="chart_skr04_K9VKS4"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_9220" model="account.account.template">
      <field name="code">9220</field>
      <field name="name">Gezeichnetes Kapital in DM (Art. 42 Abs. 3 S. 1 EGHGB)</field>
      <field name="parent_id" ref="chart_skr04_K9VKS41"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_K9VKS42" model="account.account.template">
      <field name="code">K9VKS42</field>
      <field name="name">Gezeichnetes Kapital in Euro</field>
      <field name="parent_id" ref="chart_skr04_K9VKS4"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_9221" model="account.account.template">
      <field name="code">9221</field>
      <field name="name">Gezeichnetes Kapital in Euro (Art. 42 Abs. 3 S. 2 EGHGB)</field>
      <field name="parent_id" ref="chart_skr04_K9VKS42"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9229" model="account.account.template">
      <field name="code">9229</field>
      <field name="name">Gegenkonto zu 9220-9221</field>
      <field name="parent_id" ref="chart_skr04_K9VKS42"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_K9VKS5" model="account.account.template">
      <field name="code">K9VKS5</field>
      <field name="name">Passive Rechnungsabgrenzung</field>
      <field name="parent_id" ref="chart_skr04_K9VKS"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_9230" model="account.account.template">
      <field name="code">9230</field>
      <field name="name">Baukostenzuschüsse</field>
      <field name="parent_id" ref="chart_skr04_K9VKS5"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9232" model="account.account.template">
      <field name="code">9232</field>
      <field name="name">Investitionszulagen </field>
      <field name="parent_id" ref="chart_skr04_K9VKS5"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9234" model="account.account.template">
      <field name="code">9234</field>
      <field name="name">Investitionszuschüsse </field>
      <field name="parent_id" ref="chart_skr04_K9VKS5"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9239" model="account.account.template">
      <field name="code">9239</field>
      <field name="name">Gegenkonto zu Konten 9230- 9238</field>
      <field name="parent_id" ref="chart_skr04_K9VKS5"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9240" model="account.account.template">
      <field name="code">9240</field>
      <field name="name">Investitionsverbindlichkeiten bei den Leistungsverbindlichkeiten</field>
      <field name="parent_id" ref="chart_skr04_K9VKS5"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9241" model="account.account.template">
      <field name="code">9241</field>
      <field name="name">Investitionsverbindlichkeiten aus Sachanlagenkäufen bei Leistungsverbindlichkeiten</field>
      <field name="parent_id" ref="chart_skr04_K9VKS5"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9242" model="account.account.template">
      <field name="code">9242</field>
      <field name="name">Investitionsverbindlichkeiten aus Käufen von immateriellen Vermögensgegenständen bei Leistungsverbindlichkeiten</field>
      <field name="parent_id" ref="chart_skr04_K9VKS5"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9243" model="account.account.template">
      <field name="code">9243</field>
      <field name="name">Investitionsverbindlichkeiten aus Käufen von Finanzanlagen bei Leistungsverbindlichkeiten</field>
      <field name="parent_id" ref="chart_skr04_K9VKS5"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9244" model="account.account.template">
      <field name="code">9244</field>
      <field name="name">Gegenkonto zu Konto 9240-43</field>
      <field name="parent_id" ref="chart_skr04_K9VKS5"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9245" model="account.account.template">
      <field name="code">9245</field>
      <field name="name">Forderungen aus Sachanlagenverkäufen bei sonstigen Vermögensgegenständen</field>
      <field name="parent_id" ref="chart_skr04_K9VKS5"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9246" model="account.account.template">
      <field name="code">9246</field>
      <field name="name">Forderungen aus Verkäufen immaterielle Vermögensgegenstände bei sonstigen Vermögensgegenständen</field>
      <field name="parent_id" ref="chart_skr04_K9VKS5"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9247" model="account.account.template">
      <field name="code">9247</field>
      <field name="name">Forderungen aus Verkäufen von Finanzanlagen bei sonstigen Vermögensgegenständen</field>
      <field name="parent_id" ref="chart_skr04_K9VKS5"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9249" model="account.account.template">
      <field name="code">9249</field>
      <field name="name">Gegenkonto zu Konto 9245-47</field>
      <field name="parent_id" ref="chart_skr04_K9VKS5"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_K9VKS6" model="account.account.template">
      <field name="code">K9VKS6</field>
      <field name="name">Eigenkapitalersetzende Gesellschafterdarlehen </field>
      <field name="parent_id" ref="chart_skr04_K9VKS"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_9250" model="account.account.template">
      <field name="code">9250</field>
      <field name="name">Eigenkapitalersetzende Gesellschafterdarlehen </field>
      <field name="parent_id" ref="chart_skr04_K9VKS6"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9255" model="account.account.template">
      <field name="code">9255</field>
      <field name="name">Ungesicherte Gesellschafterdarlehen mit Restlaufzeit größer 5 Jahre</field>
      <field name="parent_id" ref="chart_skr04_K9VKS6"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9259" model="account.account.template">
      <field name="code">9259</field>
      <field name="name">Gegenkonto zu 9250 und 9255</field>
      <field name="parent_id" ref="chart_skr04_K9VKS6"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_K9VKS7" model="account.account.template">
      <field name="code">K9VKS7</field>
      <field name="name">Aufgliederung der Rückstellungen</field>
      <field name="parent_id" ref="chart_skr04_K9VKS"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_9260" model="account.account.template">
      <field name="code">9260</field>
      <field name="name">Kurzfristige Rückstellungen</field>
      <field name="parent_id" ref="chart_skr04_K9VKS7"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9262" model="account.account.template">
      <field name="code">9262</field>
      <field name="name">Mittelfristige Rückstellungen</field>
      <field name="parent_id" ref="chart_skr04_K9VKS7"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9264" model="account.account.template">
      <field name="code">9264</field>
      <field name="name">Langfristige Rückstellungen- außer Pensionen</field>
      <field name="parent_id" ref="chart_skr04_K9VKS7"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9269" model="account.account.template">
      <field name="code">9269</field>
      <field name="name">Gegenkonto zu Konto 9260 - 9268</field>
      <field name="parent_id" ref="chart_skr04_K9VKS7"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_K9VKS8" model="account.account.template">
      <field name="code">K9VKS8</field>
      <field name="name">Statistische Konten für in der Bilanz auszuweisende Haftungsverhältnisse</field>
      <field name="parent_id" ref="chart_skr04_K9VKS"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_9270" model="account.account.template">
      <field name="code">9270</field>
      <field name="name">Gegenkonto zu 9271 - 9279 (Soll-Buchung)</field>
      <field name="parent_id" ref="chart_skr04_K9VKS8"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9271" model="account.account.template">
      <field name="code">9271</field>
      <field name="name">Verbindlichkeiten aus der Begebung und übertragung von Wechseln</field>
      <field name="parent_id" ref="chart_skr04_K9VKS8"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9272" model="account.account.template">
      <field name="code">9272</field>
      <field name="name">Verbindlichkeiten aus der Begebung und übertragung von Wechseln gegenüber verbundenen Unternehmen</field>
      <field name="parent_id" ref="chart_skr04_K9VKS8"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9273" model="account.account.template">
      <field name="code">9273</field>
      <field name="name">Verbindlichkeiten aus Bürgschaften- Wechsel- und Scheckbürgschaften</field>
      <field name="parent_id" ref="chart_skr04_K9VKS8"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9274" model="account.account.template">
      <field name="code">9274</field>
      <field name="name">Verbindlichkeiten aus Bürgschaften- Wechsel- und Scheckbürgschaften gegenüber verbundenen Unternehmen</field>
      <field name="parent_id" ref="chart_skr04_K9VKS8"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9275" model="account.account.template">
      <field name="code">9275</field>
      <field name="name">Verbindlichkeiten aus Gewährleistungsverträgen</field>
      <field name="parent_id" ref="chart_skr04_K9VKS8"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9276" model="account.account.template">
      <field name="code">9276</field>
      <field name="name">Verbindlichkeiten aus Gewährleistungsverträgen gegenüber verbundenen Unternehmen</field>
      <field name="parent_id" ref="chart_skr04_K9VKS8"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9277" model="account.account.template">
      <field name="code">9277</field>
      <field name="name">Haftung aus der Bestellung von Sicherheiten für fremde Verbindlichkeiten</field>
      <field name="parent_id" ref="chart_skr04_K9VKS8"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9278" model="account.account.template">
      <field name="code">9278</field>
      <field name="name">Haftung aus der Bestellung von Sicherheiten für fremde Verbindlichkeiten gegenüber verbundenen Unternehmen</field>
      <field name="parent_id" ref="chart_skr04_K9VKS8"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9279" model="account.account.template">
      <field name="code">9279</field>
      <field name="name">Verpflichtungen aus Treuhandvermögen</field>
      <field name="parent_id" ref="chart_skr04_K9VKS8"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_K9VKS9" model="account.account.template">
      <field name="code">K9VKS9</field>
      <field name="name">Statistische Konten für die im Anhang anzugebenden sonstigen finanziellen Verpflichtungen</field>
      <field name="parent_id" ref="chart_skr04_K9VKS"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_9280" model="account.account.template">
      <field name="code">9280</field>
      <field name="name">Gegenkonto zu 9281-9284</field>
      <field name="parent_id" ref="chart_skr04_K9VKS9"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9281" model="account.account.template">
      <field name="code">9281</field>
      <field name="name">Verpflichtungen aus Miet- und Leasingsverträgen</field>
      <field name="parent_id" ref="chart_skr04_K9VKS9"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9282" model="account.account.template">
      <field name="code">9282</field>
      <field name="name">Verpflichtungen aus Miet- und Leasingsverträgen gegenüber verbundenen Unternehmen</field>
      <field name="parent_id" ref="chart_skr04_K9VKS9"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9283" model="account.account.template">
      <field name="code">9283</field>
      <field name="name">Andere Verpflichtungen gemäß § 285 Nr. 3 HGB</field>
      <field name="parent_id" ref="chart_skr04_K9VKS9"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9284" model="account.account.template">
      <field name="code">9284</field>
      <field name="name">Andere Verpflichtungen gemäß § 285 Nr. 3 HGB gegenüber verbundenen Unternehmen</field>
      <field name="parent_id" ref="chart_skr04_K9VKS9"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_K9VKSa" model="account.account.template">
      <field name="code">K9VKSa</field>
      <field name="name">Statistische Konten für 4 Abs. 3 EStG</field>
      <field name="parent_id" ref="chart_skr04_K9VKS"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_9287" model="account.account.template">
      <field name="code">9287</field>
      <field name="name">Zinsen bei Buchungen über Debitoren bei § 4 Abs. 3 EStG</field>
      <field name="parent_id" ref="chart_skr04_K9VKSa"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9288" model="account.account.template">
      <field name="code">9288</field>
      <field name="name">Mahngebühren bei Buchungen über Debitoren bei § 4 Abs. 3 EStG</field>
      <field name="parent_id" ref="chart_skr04_K9VKSa"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9289" model="account.account.template">
      <field name="code">9289</field>
      <field name="name">Gegenkonto zu 9287 und 9288</field>
      <field name="parent_id" ref="chart_skr04_K9VKSa"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9290" model="account.account.template">
      <field name="code">9290</field>
      <field name="name">Statistisches Konto steuerfreie Auslagen</field>
      <field name="parent_id" ref="chart_skr04_K9VKSa"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9291" model="account.account.template">
      <field name="code">9291</field>
      <field name="name">Gegenkonto zu 9290</field>
      <field name="parent_id" ref="chart_skr04_K9VKSa"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9292" model="account.account.template">
      <field name="code">9292</field>
      <field name="name">Statistisches Konto Fremdgeld</field>
      <field name="parent_id" ref="chart_skr04_K9VKSa"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9293" model="account.account.template">
      <field name="code">9293</field>
      <field name="name">Gegenkonto zu 9292</field>
      <field name="parent_id" ref="chart_skr04_K9VKSa"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_K9VKSa1" model="account.account.template">
      <field name="code">K9VKSa1</field>
      <field name="name">Einlagen stiller Gesellschafter</field>
      <field name="parent_id" ref="chart_skr04_K9VKSa"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_9295" model="account.account.template">
      <field name="code">9295</field>
      <field name="name">Einlagen stiller Gesellschafter</field>
      <field name="parent_id" ref="chart_skr04_K9VKSa1"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_K9VKSa2" model="account.account.template">
      <field name="code">K9VKSa2</field>
      <field name="name">Steuerrechtlicher Ausgleichsposten</field>
      <field name="parent_id" ref="chart_skr04_K9VKSa"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_9297" model="account.account.template">
      <field name="code">9297</field>
      <field name="name">Steuerrechtlicher Ausgleichsposten</field>
      <field name="parent_id" ref="chart_skr04_K9VKSa2"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_K9VKSb" model="account.account.template">
      <field name="code">K9VKSb</field>
      <field name="name">Privat Teilhafter (für Verrechnung Gesellschafterdarlehen mit Eigenkapitalcharakter- Konto 9840-9849)</field>
      <field name="parent_id" ref="chart_skr04_K9VKS"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_9400" model="account.account.template">
      <field name="code">9400</field>
      <field name="name">Privatentnahmen allgemein</field>
      <field name="parent_id" ref="chart_skr04_K9VKSb"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9410" model="account.account.template">
      <field name="code">9410</field>
      <field name="name">Privatsteuern</field>
      <field name="parent_id" ref="chart_skr04_K9VKSb"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9420" model="account.account.template">
      <field name="code">9420</field>
      <field name="name">Sonderausgaben beschränkt abzugsfähig</field>
      <field name="parent_id" ref="chart_skr04_K9VKSb"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9430" model="account.account.template">
      <field name="code">9430</field>
      <field name="name">Sonderausgaben unbeschränkt abzugsfähig</field>
      <field name="parent_id" ref="chart_skr04_K9VKSb"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9440" model="account.account.template">
      <field name="code">9440</field>
      <field name="name">Zuwendungen- Spenden</field>
      <field name="parent_id" ref="chart_skr04_K9VKSb"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9450" model="account.account.template">
      <field name="code">9450</field>
      <field name="name">Außergewöhnliche Belastungen</field>
      <field name="parent_id" ref="chart_skr04_K9VKSb"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9460" model="account.account.template">
      <field name="code">9460</field>
      <field name="name">Grundstücksaufwand</field>
      <field name="parent_id" ref="chart_skr04_K9VKSb"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9470" model="account.account.template">
      <field name="code">9470</field>
      <field name="name">Grundstücksertrag</field>
      <field name="parent_id" ref="chart_skr04_K9VKSb"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9480" model="account.account.template">
      <field name="code">9480</field>
      <field name="name">Unentgeltliche Wertabgaben</field>
      <field name="parent_id" ref="chart_skr04_K9VKSb"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9490" model="account.account.template">
      <field name="code">9490</field>
      <field name="name">Privateinlagen</field>
      <field name="parent_id" ref="chart_skr04_K9VKSb"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_K9VKSc" model="account.account.template">
      <field name="code">K9VKSc</field>
      <field name="name">Statistische Konten für die Kapitalkontenentwicklung</field>
      <field name="parent_id" ref="chart_skr04_K9VKS"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_9500" model="account.account.template">
      <field name="code">9500</field>
      <field name="name">Anteil für Konto Vollhafter 2000</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9501" model="account.account.template">
      <field name="code">9501</field>
      <field name="name">Anteil für Konto Vollhafter 2001</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9502" model="account.account.template">
      <field name="code">9502</field>
      <field name="name">Anteil für Konto Vollhafter 2002</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9503" model="account.account.template">
      <field name="code">9503</field>
      <field name="name">Anteil für Konto Vollhafter 2003</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9504" model="account.account.template">
      <field name="code">9504</field>
      <field name="name">Anteil für Konto Vollhafter 2004</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9505" model="account.account.template">
      <field name="code">9505</field>
      <field name="name">Anteil für Konto Vollhafter 2005</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9506" model="account.account.template">
      <field name="code">9506</field>
      <field name="name">Anteil für Konto Vollhafter 2006</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9507" model="account.account.template">
      <field name="code">9507</field>
      <field name="name">Anteil für Konto Vollhafter 2007</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9508" model="account.account.template">
      <field name="code">9508</field>
      <field name="name">Anteil für Konto Vollhafter 2008</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9509" model="account.account.template">
      <field name="code">9509</field>
      <field name="name">Anteil für Konto Vollhafter 2009</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9510" model="account.account.template">
      <field name="code">9510</field>
      <field name="name">Anteil für Konto Vollhafter 2010</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9511" model="account.account.template">
      <field name="code">9511</field>
      <field name="name">Anteil für Konto Vollhafter 2011</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9512" model="account.account.template">
      <field name="code">9512</field>
      <field name="name">Anteil für Konto Vollhafter 2012</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9513" model="account.account.template">
      <field name="code">9513</field>
      <field name="name">Anteil für Konto Vollhafter 2013</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9514" model="account.account.template">
      <field name="code">9514</field>
      <field name="name">Anteil für Konto Vollhafter 2014</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9515" model="account.account.template">
      <field name="code">9515</field>
      <field name="name">Anteil für Konto Vollhafter 2015</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9516" model="account.account.template">
      <field name="code">9516</field>
      <field name="name">Anteil für Konto Vollhafter 2016</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9517" model="account.account.template">
      <field name="code">9517</field>
      <field name="name">Anteil für Konto Vollhafter 2017</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9518" model="account.account.template">
      <field name="code">9518</field>
      <field name="name">Anteil für Konto Vollhafter 2018</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9519" model="account.account.template">
      <field name="code">9519</field>
      <field name="name">Anteil für Konto Vollhafter 2019</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9520" model="account.account.template">
      <field name="code">9520</field>
      <field name="name">Anteil für Konto Vollhafter 2020</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9521" model="account.account.template">
      <field name="code">9521</field>
      <field name="name">Anteil für Konto Vollhafter 2021</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9522" model="account.account.template">
      <field name="code">9522</field>
      <field name="name">Anteil für Konto Vollhafter 2022</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9523" model="account.account.template">
      <field name="code">9523</field>
      <field name="name">Anteil für Konto Vollhafter 2023</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9524" model="account.account.template">
      <field name="code">9524</field>
      <field name="name">Anteil für Konto Vollhafter 2024</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9525" model="account.account.template">
      <field name="code">9525</field>
      <field name="name">Anteil für Konto Vollhafter 2025</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9526" model="account.account.template">
      <field name="code">9526</field>
      <field name="name">Anteil für Konto Vollhafter 2026</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9527" model="account.account.template">
      <field name="code">9527</field>
      <field name="name">Anteil für Konto Vollhafter 2027</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9528" model="account.account.template">
      <field name="code">9528</field>
      <field name="name">Anteil für Konto Vollhafter 2028</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9529" model="account.account.template">
      <field name="code">9529</field>
      <field name="name">Anteil für Konto Vollhafter 2029</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9530" model="account.account.template">
      <field name="code">9530</field>
      <field name="name">Anteil für Konto Vollhafter 9810</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9531" model="account.account.template">
      <field name="code">9531</field>
      <field name="name">Anteil für Konto Vollhafter 9811</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9532" model="account.account.template">
      <field name="code">9532</field>
      <field name="name">Anteil für Konto Vollhafter 9812</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9533" model="account.account.template">
      <field name="code">9533</field>
      <field name="name">Anteil für Konto Vollhafter 9813</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9534" model="account.account.template">
      <field name="code">9534</field>
      <field name="name">Anteil für Konto Vollhafter 9814</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9535" model="account.account.template">
      <field name="code">9535</field>
      <field name="name">Anteil für Konto Vollhafter 9815</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9536" model="account.account.template">
      <field name="code">9536</field>
      <field name="name">Anteil für Konto Vollhafter 9816</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9537" model="account.account.template">
      <field name="code">9537</field>
      <field name="name">Anteil für Konto Vollhafter 9817</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9538" model="account.account.template">
      <field name="code">9538</field>
      <field name="name">Anteil für Konto Vollhafter 9818</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9539" model="account.account.template">
      <field name="code">9539</field>
      <field name="name">Anteil für Konto Vollhafter 9819</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9540" model="account.account.template">
      <field name="code">9540</field>
      <field name="name">Anteil für Konto Vollhafter 0060</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9541" model="account.account.template">
      <field name="code">9541</field>
      <field name="name">Anteil für Konto Vollhafter 0061</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9542" model="account.account.template">
      <field name="code">9542</field>
      <field name="name">Anteil für Konto Vollhafter 0062</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9543" model="account.account.template">
      <field name="code">9543</field>
      <field name="name">Anteil für Konto Vollhafter 0063</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9544" model="account.account.template">
      <field name="code">9544</field>
      <field name="name">Anteil für Konto Vollhafter 0064</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9545" model="account.account.template">
      <field name="code">9545</field>
      <field name="name">Anteil für Konto Vollhafter 0065</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9546" model="account.account.template">
      <field name="code">9546</field>
      <field name="name">Anteil für Konto Vollhafter 0066</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9547" model="account.account.template">
      <field name="code">9547</field>
      <field name="name">Anteil für Konto Vollhafter 0067</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9548" model="account.account.template">
      <field name="code">9548</field>
      <field name="name">Anteil für Konto Vollhafter 0068</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9549" model="account.account.template">
      <field name="code">9549</field>
      <field name="name">Anteil für Konto Vollhafter 0069</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9550" model="account.account.template">
      <field name="code">9550</field>
      <field name="name">Anteil für Konto Teilhafter 2050</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9551" model="account.account.template">
      <field name="code">9551</field>
      <field name="name">Anteil für Konto Teilhafter 2051</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9552" model="account.account.template">
      <field name="code">9552</field>
      <field name="name">Anteil für Konto Teilhafter 2052</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9553" model="account.account.template">
      <field name="code">9553</field>
      <field name="name">Anteil für Konto Teilhafter 2053</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9554" model="account.account.template">
      <field name="code">9554</field>
      <field name="name">Anteil für Konto Teilhafter 2054</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9555" model="account.account.template">
      <field name="code">9555</field>
      <field name="name">Anteil für Konto Teilhafter 2055</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9556" model="account.account.template">
      <field name="code">9556</field>
      <field name="name">Anteil für Konto Teilhafter 2056</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9557" model="account.account.template">
      <field name="code">9557</field>
      <field name="name">Anteil für Konto Teilhafter 2057</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9558" model="account.account.template">
      <field name="code">9558</field>
      <field name="name">Anteil für Konto Teilhafter 2058</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9559" model="account.account.template">
      <field name="code">9559</field>
      <field name="name">Anteil für Konto Teilhafter 2059</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9560" model="account.account.template">
      <field name="code">9560</field>
      <field name="name">Anteil für Konto Teilhafter 2060</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9561" model="account.account.template">
      <field name="code">9561</field>
      <field name="name">Anteil für Konto Teilhafter 2061</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9562" model="account.account.template">
      <field name="code">9562</field>
      <field name="name">Anteil für Konto Teilhafter 2062</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9563" model="account.account.template">
      <field name="code">9563</field>
      <field name="name">Anteil für Konto Teilhafter 2063</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9564" model="account.account.template">
      <field name="code">9564</field>
      <field name="name">Anteil für Konto Teilhafter 2064</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9565" model="account.account.template">
      <field name="code">9565</field>
      <field name="name">Anteil für Konto Teilhafter 2065</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9566" model="account.account.template">
      <field name="code">9566</field>
      <field name="name">Anteil für Konto Teilhafter 2066</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9567" model="account.account.template">
      <field name="code">9567</field>
      <field name="name">Anteil für Konto Teilhafter 2067</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9568" model="account.account.template">
      <field name="code">9568</field>
      <field name="name">Anteil für Konto Teilhafter 2068</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9569" model="account.account.template">
      <field name="code">9569</field>
      <field name="name">Anteil für Konto Teilhafter 2069</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9570" model="account.account.template">
      <field name="code">9570</field>
      <field name="name">Anteil für Konto Teilhafter 2070 </field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9571" model="account.account.template">
      <field name="code">9571</field>
      <field name="name">Anteil für Konto Teilhafter 2071</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9572" model="account.account.template">
      <field name="code">9572</field>
      <field name="name">Anteil für Konto Teilhafter 2072</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9573" model="account.account.template">
      <field name="code">9573</field>
      <field name="name">Anteil für Konto Teilhafter 2073</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9574" model="account.account.template">
      <field name="code">9574</field>
      <field name="name">Anteil für Konto Teilhafter 2074</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9575" model="account.account.template">
      <field name="code">9575</field>
      <field name="name">Anteil für Konto Teilhafter 2075</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9576" model="account.account.template">
      <field name="code">9576</field>
      <field name="name">Anteil für Konto Teilhafter 2076</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9577" model="account.account.template">
      <field name="code">9577</field>
      <field name="name">Anteil für Konto Teilhafter 2077</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9578" model="account.account.template">
      <field name="code">9578</field>
      <field name="name">Anteil für Konto Teilhafter 2078</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9579" model="account.account.template">
      <field name="code">9579</field>
      <field name="name">Anteil für Konto Teilhafter 2079</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9580" model="account.account.template">
      <field name="code">9580</field>
      <field name="name">Anteil für Konto Vollhafter 9820 </field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9581" model="account.account.template">
      <field name="code">9581</field>
      <field name="name">Anteil für Konto Vollhafter 9821</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9582" model="account.account.template">
      <field name="code">9582</field>
      <field name="name">Anteil für Konto Vollhafter 9822</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9583" model="account.account.template">
      <field name="code">9583</field>
      <field name="name">Anteil für Konto Vollhafter 9823</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9584" model="account.account.template">
      <field name="code">9584</field>
      <field name="name">Anteil für Konto Vollhafter 9824</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9585" model="account.account.template">
      <field name="code">9585</field>
      <field name="name">Anteil für Konto Vollhafter 9825</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9586" model="account.account.template">
      <field name="code">9586</field>
      <field name="name">Anteil für Konto Vollhafter 9826</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9587" model="account.account.template">
      <field name="code">9587</field>
      <field name="name">Anteil für Konto Vollhafter 9827</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9588" model="account.account.template">
      <field name="code">9588</field>
      <field name="name">Anteil für Konto Vollhafter 9828</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9589" model="account.account.template">
      <field name="code">9589</field>
      <field name="name">Anteil für Konto Vollhafter 9829</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9590" model="account.account.template">
      <field name="code">9590</field>
      <field name="name">Anteil für Konto Teilhafter 0080 </field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9591" model="account.account.template">
      <field name="code">9591</field>
      <field name="name">Anteil für Konto Teilhafter 0081</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9592" model="account.account.template">
      <field name="code">9592</field>
      <field name="name">Anteil für Konto Teilhafter 0082</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9593" model="account.account.template">
      <field name="code">9593</field>
      <field name="name">Anteil für Konto Teilhafter 0083</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9594" model="account.account.template">
      <field name="code">9594</field>
      <field name="name">Anteil für Konto Teilhafter 0084</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9595" model="account.account.template">
      <field name="code">9595</field>
      <field name="name">Anteil für Konto Teilhafter 0085</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9596" model="account.account.template">
      <field name="code">9596</field>
      <field name="name">Anteil für Konto Teilhafter 0086</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9597" model="account.account.template">
      <field name="code">9597</field>
      <field name="name">Anteil für Konto Teilhafter 0087</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9598" model="account.account.template">
      <field name="code">9598</field>
      <field name="name">Anteil für Konto Teilhafter 0088</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9599" model="account.account.template">
      <field name="code">9599</field>
      <field name="name">Anteil für Konto Teilhafter 0089</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9600" model="account.account.template">
      <field name="code">9600</field>
      <field name="name">Name des Gesellschafters Vollhafter</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9610" model="account.account.template">
      <field name="code">9610</field>
      <field name="name">Tätigkeitsvergütung Vollhafter</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9620" model="account.account.template">
      <field name="code">9620</field>
      <field name="name">Tantieme Vollhafter</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9630" model="account.account.template">
      <field name="code">9630</field>
      <field name="name">Darlehensverzinsung Vollhafter</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9640" model="account.account.template">
      <field name="code">9640</field>
      <field name="name">Gebrauchsüberlassung Vollhafter</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9650" model="account.account.template">
      <field name="code">9650</field>
      <field name="name">Sonstige Vergütungen Vollhafter</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9690" model="account.account.template">
      <field name="code">9690</field>
      <field name="name">Restanteil Vollhafter</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9700" model="account.account.template">
      <field name="code">9700</field>
      <field name="name">Name des Gesellschafters Teillhafter</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9710" model="account.account.template">
      <field name="code">9710</field>
      <field name="name">Tätigkeitsvergütung Teillhafter</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9720" model="account.account.template">
      <field name="code">9720</field>
      <field name="name">Tantieme Teillhafter</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9730" model="account.account.template">
      <field name="code">9730</field>
      <field name="name">Darlehensverzinsung Teillhafter</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9740" model="account.account.template">
      <field name="code">9740</field>
      <field name="name">Gebrauchsüberlassung Teillhafter</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9750" model="account.account.template">
      <field name="code">9750</field>
      <field name="name">Sonstige Vergütungen Teillhafter</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9780" model="account.account.template">
      <field name="code">9780</field>
      <field name="name">Anteil für Konto 9840-49 Teilhafter</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9790" model="account.account.template">
      <field name="code">9790</field>
      <field name="name">Restanteil Teillhafter</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9800" model="account.account.template">
      <field name="code">9800</field>
      <field name="name">Lösch- und Korrekturschlüssel</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9801" model="account.account.template">
      <field name="code">9801</field>
      <field name="name">Lösch- und Korrekturschlüssel</field>
      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_K9VKSd" model="account.account.template">
      <field name="code">K9VKSd</field>
      <field name="name">Kapital Personenhandelsgesellschaft Vollhafter</field>
      <field name="parent_id" ref="chart_skr04_K9VKS"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_9810" model="account.account.template">
      <field name="code">9810</field>
      <field name="name">Gesellschafter-Darlehen</field>
      <field name="parent_id" ref="chart_skr04_K9VKSd"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9820" model="account.account.template">
      <field name="code">9820</field>
      <field name="name">Verlust-/ Vortragskonto</field>
      <field name="parent_id" ref="chart_skr04_K9VKSd"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9830" model="account.account.template">
      <field name="code">9830</field>
      <field name="name">Verrechnungskonto für Einzahlungsverpflichtungen</field>
      <field name="parent_id" ref="chart_skr04_K9VKSd"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_K9VKSe" model="account.account.template">
      <field name="code">K9VKSe</field>
      <field name="name">Kapital Personenhandelsgesellschaft Teilhafter</field>
      <field name="parent_id" ref="chart_skr04_K9VKS"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_9840" model="account.account.template">
      <field name="code">9840</field>
      <field name="name">Gesellschafter-Darlehen</field>
      <field name="parent_id" ref="chart_skr04_K9VKSe"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9850" model="account.account.template">
      <field name="code">9850</field>
      <field name="name">Verrechnungskonto für Einzahlungsverpflichtungen</field>
      <field name="parent_id" ref="chart_skr04_K9VKSe"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_K9VKSf" model="account.account.template">
      <field name="code">K9VKSf</field>
      <field name="name">Einzahlungsverpflichtungen im Bereich der Forderungen</field>
      <field name="parent_id" ref="chart_skr04_K9VKS"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_9860" model="account.account.template">
      <field name="code">9860</field>
      <field name="name">Einzahlungsverpflichtungen persönlich haftender Gesellschafter</field>
      <field name="parent_id" ref="chart_skr04_K9VKSf"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9870" model="account.account.template">
      <field name="code">9870</field>
      <field name="name">Einzahlungsverpflichtungen Kommanditisten</field>
      <field name="parent_id" ref="chart_skr04_K9VKSf"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_K9VKSg" model="account.account.template">
      <field name="code">K9VKSg</field>
      <field name="name">Ausgleichsposten für aktivierte eigene Anteile und Bilanzierungshilfen</field>
      <field name="parent_id" ref="chart_skr04_K9VKS"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_9880" model="account.account.template">
      <field name="code">9880</field>
      <field name="name">Ausgleichsposten für aktivierte eigene Anteile </field>
      <field name="parent_id" ref="chart_skr04_K9VKSg"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9882" model="account.account.template">
      <field name="code">9882</field>
      <field name="name">Ausgleichsposten für aktivierte Bilanzierungshilfen</field>
      <field name="parent_id" ref="chart_skr04_K9VKSg"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_K9VKSh" model="account.account.template">
      <field name="code">K9VKSh</field>
      <field name="name">Nicht durch Vermögenseinlagen gedeckte Entnahmen</field>
      <field name="parent_id" ref="chart_skr04_K9VKS"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_9883" model="account.account.template">
      <field name="code">9883</field>
      <field name="name">Nicht durch Vermögenseinlagen gedeckte Entnahmen persönlich haftender Gesellschafter</field>
      <field name="parent_id" ref="chart_skr04_K9VKSh"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9884" model="account.account.template">
      <field name="code">9884</field>
      <field name="name">Nicht durch Vermögenseinlagen gedeckte Entnahmen Kommanditisten</field>
      <field name="parent_id" ref="chart_skr04_K9VKSh"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_K9VKSi" model="account.account.template">
      <field name="code">K9VKSi</field>
      <field name="name">Verrechnungskonto für nicht durch Vermögenseinlagen gedeckte Entnahmen</field>
      <field name="parent_id" ref="chart_skr04_K9VKS"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_9885" model="account.account.template">
      <field name="code">9885</field>
      <field name="name">Verrechnungskonto für nicht durch Vermögenseinlagen gedeckte Entnahmen persönlich haftender Gesellschafter</field>
      <field name="parent_id" ref="chart_skr04_K9VKSi"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9886" model="account.account.template">
      <field name="code">9886</field>
      <field name="name">Verrechnungskonto für nicht durch Vermögenseinlagen gedeckte Entnahmen Kommanditisten</field>
      <field name="parent_id" ref="chart_skr04_K9VKSi"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_K9VKSj" model="account.account.template">
      <field name="code">K9VKSj</field>
      <field name="name">Steueraufwand der Gesellschafter</field>
      <field name="parent_id" ref="chart_skr04_K9VKS"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_9887" model="account.account.template">
      <field name="code">9887</field>
      <field name="name">Steueraufwand der Gesellschafter </field>
      <field name="parent_id" ref="chart_skr04_K9VKSj"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9889" model="account.account.template">
      <field name="code">9889</field>
      <field name="name">Gegenkonto zu 9887</field>
      <field name="parent_id" ref="chart_skr04_K9VKSj"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_K9VKSk" model="account.account.template">
      <field name="code">K9VKSk</field>
      <field name="name">Statistische Konten für Gewinnzuschlag</field>
      <field name="parent_id" ref="chart_skr04_K9VKS"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_9890" model="account.account.template">
      <field name="code">9890</field>
      <field name="name">Statistische Konten für den Gewinnzuschlag nach §§ 6b- 6c und 7g EStG (Haben-Buchung)</field>
      <field name="parent_id" ref="chart_skr04_K9VKSk"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9891" model="account.account.template">
      <field name="code">9891</field>
      <field name="name">Statistische Konten für den Gewinnzuschlag- Gegenkonto zu 9890</field>
      <field name="parent_id" ref="chart_skr04_K9VKSk"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_K9VKSl" model="account.account.template">
      <field name="code">K9VKSl</field>
      <field name="name">Vorsteuer-/Umsatzsteuerkonten zur Korrektur der Forderungen/ Verbindlichkeiten (EüR)</field>
      <field name="parent_id" ref="chart_skr04_K9VKS"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_9893" model="account.account.template">
      <field name="code">9893</field>
      <field name="name">Umsatzsteuer in den Forderungen zum allgemeinen Umsatzsteuersatz (EüR)</field>
      <field name="parent_id" ref="chart_skr04_K9VKSl"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9894" model="account.account.template">
      <field name="code">9894</field>
      <field name="name">Umsatzsteuer in den Forderungen zum ermäßigten Umsatzsteuersatz (EüR)</field>
      <field name="parent_id" ref="chart_skr04_K9VKSl"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9895" model="account.account.template">
      <field name="code">9895</field>
      <field name="name">Gegenkonto 9893-9894 für die Aufteilung der Umsatzsteuersatz (EüR)</field>
      <field name="parent_id" ref="chart_skr04_K9VKSl"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9896" model="account.account.template">
      <field name="code">9896</field>
      <field name="name">Vorsteuer in den Verbindlichkeiten zum allgemeinen Umsatzsteuersatz (EüR)</field>
      <field name="parent_id" ref="chart_skr04_K9VKSl"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9897" model="account.account.template">
      <field name="code">9897</field>
      <field name="name">Vorsteuer in den Verbindlichkeiten zum ermäßigten Umsatzsteuersatz (EüR)</field>
      <field name="parent_id" ref="chart_skr04_K9VKSl"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9899" model="account.account.template">
      <field name="code">9899</field>
      <field name="name">Gegenkonto 9896-9897 für die Aufteilung der Vorsteuer (EüR)</field>
      <field name="parent_id" ref="chart_skr04_K9VKSl"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9900" model="account.account.template">
      <field name="code">9900</field>
      <field name="name">SO Commitment</field>
      <field name="parent_id" ref="chart_skr04_K9VKSl"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_K9VKSm" model="account.account.template">
      <field name="code">K9VKSm</field>
      <field name="name">Statistische Konten zu § 4 (4a) EStG</field>
      <field name="parent_id" ref="chart_skr04_K9VKS"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_9910" model="account.account.template">
      <field name="code">9910</field>
      <field name="name">Gegenkonto zur Minderung der Entnahmen §4 (4a) EStG</field>
      <field name="parent_id" ref="chart_skr04_K9VKSm"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9911" model="account.account.template">
      <field name="code">9911</field>
      <field name="name">Minderung der Entnahmen §4 (4a) EStG (Haben)</field>
      <field name="parent_id" ref="chart_skr04_K9VKSm"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9912" model="account.account.template">
      <field name="code">9912</field>
      <field name="name">Erhöhung der Entnahmen §4 (4a) EStG</field>
      <field name="parent_id" ref="chart_skr04_K9VKSm"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9913" model="account.account.template">
      <field name="code">9913</field>
      <field name="name">Gegenkonto zur Erhöhung der Entnahmen §4 (4a) EStG (Haben)</field>
      <field name="parent_id" ref="chart_skr04_K9VKSm"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_K9VKSn" model="account.account.template">
      <field name="code">K9VKSn</field>
      <field name="name">Statistische konten für Kinderbetreuungskosten</field>
      <field name="parent_id" ref="chart_skr04_K9VKS"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_9918" model="account.account.template">
      <field name="code">9918</field>
      <field name="name">Kinderbetreuungskosten (wie Betriebsausgaben steuerlich anzusetzender Betrag)</field>
      <field name="parent_id" ref="chart_skr04_K9VKSn"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9919" model="account.account.template">
      <field name="code">9919</field>
      <field name="name">Gegenkonto zu 9918 (Haben)</field>
      <field name="parent_id" ref="chart_skr04_K9VKSn"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_K9VKSo" model="account.account.template">
      <field name="code">K9VKSo</field>
      <field name="name">Statistische Konten für den GuV-Ausweis in "Gutschrift bzw. Belastung auf Verbindlichkeitskonten" bei den Zuordnungstabellen für PersHG nach KapCoRiLiG</field>
      <field name="parent_id" ref="chart_skr04_K9VKS"/>
      <field name="type">view</field>
      <field name="user_type" ref="account.account_type_view"/>
    </record>

    <record id="chart_skr04_9980" model="account.account.template">
      <field name="code">9980</field>
      <field name="name">Anteil für Verbindlichkeitskonten</field>
      <field name="parent_id" ref="chart_skr04_K9VKSo"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

    <record id="chart_skr04_9981" model="account.account.template">
      <field name="code">9981</field>
      <field name="name">Verrechnungskonto für Anteil Verbindlichkeitskonten</field>
      <field name="parent_id" ref="chart_skr04_K9VKSo"/>
      <field name="reconcile" eval="False"/>
      <field name="type">other</field>
      <field name="user_type" ref="account.account_type_other"/>
    </record>

  </data>
</openerp>
