-- DATEV-SKR03 - Kontenrahmen
-- Mon, 10 Feb 2003
-- Yvonne Einberger


-- Jetzt beginnt der Kontenrahmen !
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INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0010000','Fabrikbauten','A','A','','0010000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0011000','Garagen','A','A','','0011000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0011100','Außenanlagen','A','A','','0011100');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0011200','Hof-und Wegebefestigung','A','A','','0011200');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0011500','Andere Bauten','A','A','','0011500');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0016500','Geschäftsbauten','A','A','','0016500');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0008500','Grundstückswert eige.bebau.Grundst.','A','A','','0008500');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0009000','Geschäftsbauten','A','A','','0009000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0017000','Fabrikbauten','A','A','','0017000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0017500','Garagen','A','A','','0017500');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0017600','Außenanlage','A','A','','0017600');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0021000','Maschinen','A','A','','0021000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0022000','Maschinengebundene Werkzeuge','A','A','','0022000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0024000','Maschinelle Anlagen','A','A','','0024000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0028000','Betriebsvorrichtung','A','A','','0028000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0031000','Andere Anlagen','A','A','','0031000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0032000','PKW','A','A','','0032000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0035000','LKW','A','A','','0035000');
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INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0041000','Geschäftsausstattung','A','A','','0041000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0042000','Büroeinrichtung','A','A','','0042000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0043000','Ladeneinrichtung','A','A','','0043000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0049000','Sons.Betriebs- Geschäftsausstattung','A','A','','0049000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0050400','Ant.a.herr.o.m.Mehrh.bet.Ges.schaft','A','A','','0050400');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0051300','Typisch stille Beteiligungen','A','A','','0051300');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0063100','- Restlaufzeit bis 1 Jahr','A','L','','0063100');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0051600','Atypische stille Beteiligungen','A','A','','0051600');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0064000','- Restlaufzeit 1 bis 5 Jahre','A','L','','0064000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0065000','- Restlaufzeit größer als 5 Jahre','A','L','','0065000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0099600','Pauschalwertb.m.Restlaufzeit v. 1J.','A','A','','0099600');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0140000','Ford. a.Lieferungen und Leistungen','A','A','AR','0140000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0153000','Forderungen gegen Personal','A','A','','0153000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0154500','Umsatzsteuerforderungen','A','A','','0154500');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0100000','Kasse','A','A','AR_paid:AP_paid','0100000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0120000','Bank','A','A','AR_paid:AP_paid','0120000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0096300','Körperschaftssteuerrückstellung','A','Q','','0096300');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0095700','Gewerbesteuerrückstellung','A','Q','','0095700');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0051000','Beteiligungen','A','A','','0051000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0063000','Verbindl.gegenüber Kreditinstituten','A','L','','0063000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0097000','Sonstige Rückstellungen','A','L','','0097000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0097400','Rückstellungen für Gewährleistungen','A','L','','0097400');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0097800','Aufwandsrückstellungen','A','L','','0097800');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0099800','Einzelwertber.m.Restlaufzeit v.1 J.','A','A','','0099800');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0146000','Zweifelhafte Forderungen','A','A','','0146000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0151100','Geleistete Anzahlungen 7%','A','A','','0151100');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0151700','Geleistete Anzahlung 16%','A','A','','0151700');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0152500','Kautionen','A','A','','0152500');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0154000','Steuerüberzahlungen','A','A','','0154000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0157000','Abziehbare Vorsteuer','A','A','AR_tax:AP_tax','0157000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0160000','Verbindlichkeiten aus Lief.u.Leist.','A','L','AP','0160000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0174100','Verbindl.a.Lohn-und Kirchensteuer','A','L','','0174100');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0178100','Umsatzsteuer-Vorauszahlung 1/11','A','L','','0178100');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0178900','Umsatzsteuer laufendes Jahr','A','L','','0178900');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0179000','Umsatzsteuer Vorjahr','A','L','','0179000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0179100','Umsatzsteuer frühere Jahre','A','L','','0179100');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0180000','Privatentnahme allgemein','A','Q','','0180000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0189000','Privateinlagen','A','Q','','0189000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0211000','Zinsaufwendung f.kurzf.Verbindlichk','A','E','','0211000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0212000','Zinsaufwendung f.langf.Verbindlichk','A','E','','0212000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0221000','Kapitalertragssteuer','A','E','','0221000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0231000','Anlagenabgänge - bei Buchverlust','A','E','','0231000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0231500','Anlagenabgänge-Buchgewinn','A','I','','0231500');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0237500','Grundsteuer','A','E','','0237500');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0245000','Einstell.i.d.Pauschalwertbe.z.Forde','A','E','','0245000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0245100','Einstell.i.d.Einzelwertb.z.Forderun','A','E','','0245100');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0250000','Außerordentliche Erträge','A','I','','0250000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0251000','Betriebsfremde Erträge n.außerorden','A','I','','0251000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0252000','Periodenfremde Erträge nicht außero','A','I','','0252000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0273000','Ertr.a.Herab.d.Pauschal.z.Forderung','A','I','','0273000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0273100','Ertr.a.Herab.d.Einzelw.z.Forderunge','A','I','','0273100');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0273200','Ertr. aus abgeschriebenen Forderung','A','I','','0273200');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0274200','Versicherungsentschädigungen','A','I','','0274200');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0286800','Verlustvortrag nach Verwendung','A','L','','0286800');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0286900','Vortrag auf neue Rechnungen','A','L','','0286900');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0375000','Erhaltene Boni 7% Vorsteuer','A','I','','0375000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0376000','Erhaltene Boni 16% Vorsteuer','A','I','','0376000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0380000','Anschaffungsnebenkosten','A','E','IC_cogs:IC_expense','0380000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0385000','Zölle und Einfuhrabgaben','A','E','IC_cogs:IC_expense','0385000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0396000','Bestandsver.Roh-,Hilfs-.Betriebs.','A','E','','0396000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0397000','Bestand Roh-,Hilfs-,u.Betriebsstoff','A','A','IC','0397000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0399000','Verrechnete Stoffkosten','A','E','IC_cogs:IC_expense','0399000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0400000','Material-und Stoffverbrauch','A','E','IC_cogs:IC_expense','0400000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0410000','Löhne und Gehälter','A','E','AP_amount','0410000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0412500','Ehegattengehalt','A','E','AP_amount','0412500');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0342000','Innergemein.Erwerb 7% VorSt u. Ust','A','E','AP_amount','0342000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0342500','Innergem.Erwerb 16% VorSt u. Ust','A','E','AP_amount','0342500');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0373100','Erhaltene Skonti 7% Vorsteuer','A','I','AP_paid','0373100');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0373500','Erhaltene Skonti 16% Vorsteuer','A','I','AP_paid','0373500');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0330000','Wareneingang 7% Vorsteuer','A','E','AP_amount','0330000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0413000','Gesetzlich soziale Aufwendungen','A','E','AP_amount','0413000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0413800','Beiträge zur Berufsgenossenschaftr','A','E','AP_amount','0413800');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0414500','Freiwillige sozi.Aufw.lohnsteuerfr.','A','E','AP_amount','0414500');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0414900','Pauschale Lohnsteuera.sons.Bezüge','A','E','AP_amount','0414900');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0416500','Aufwendung f.Altersversorgung','A','E','AP_amount','0416500');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0417000','Vermögenswirksame Leistungen','A','E','AP_amount','0417000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0420000','Raumkosten','A','E','AP_amount:AP_tax','0420000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0417500','Fahrtkostenerst.Wohnung/Arbeitsstät','A','E','AP_amount','0417500');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0419000','Aushilfslöhne','A','E','AP_amount','0419000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0419900','Lohnsteuer für Aushilfe','A','E','AP_amount','0419900');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0159000','Durchlaufende Posten','A','A','','0159000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0422000','Pacht','A','E','AP_amount','0422000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0423000','Heizung','A','E','AP_amount','0423000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0424000','Gas,Strom, Wasser','A','E','AP_amount','0424000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0425000','Reinigung','A','E','AP_amount','0425000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0426000','Instandhaltung betrieb.Räume','A','E','AP_amount','0426000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0428000','Sonstige Raumkosten','A','E','AP_amount','0428000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0432000','Gewerbesteuer','A','E','AP_amount','0432000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0439000','Sonstige Abgaben','A','E','AP_amount','0439000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0453000','Laufende Kfz-Betriebskosten','A','E','AP_amount','0453000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0454000','Kfz-Reparaturen','A','E','AP_amount','0454000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0455000','Garagenmiete','A','E','AP_amount','0455000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0457000','Fremdfahrzeuge','A','E','AP_amount','0457000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0458000','Sonstige Kfz-Kosten','A','E','AP_amount','0458000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0461000','Werbekosten','A','E','AP_amount','0461000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0463000','Geschenke bis 40 EUR','A','E','AP_amount','0463000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0463500','Geschenke über 40 EUR','A','E','AP_amount','0463500');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0464000','Repräsentationskosten','A','E','AP_amount','0464000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0465000','Bewirtungskosten','A','E','AP_amount','0465000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0465400','Nicht abzugsfähige Bewirtungskosten','A','E','AP_amount','0465400');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0465500','Nicht abzugsfähige Betriebsausgaben','A','E','','0465500');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0466300','Reisekosten Arbeitn.m.Vorsteuerabzu','A','E','AP_amount','0466300');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0466600','Reisekosten Arbeitn.Übernachtungsau','A','E','','0466600');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0466800','Kilometerentgelderstattung Arbeitne','A','E','','0466800');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0467400','Reisekosten Untern.Verpflegungsmehr','A','E','','0467400');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0467600','Reisekosten Untern.Übernachtungsauf','A','E','','0467600');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0467800','Kilometererstattungsgeld Unternehme','A','E','','0467800');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0470000','Kosten der Warenabgabe','A','E','IC_cogs','0470000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0471000','Verpackungsmaterial','A','E','IC_cogs','0471000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0473000','Ausgangsfracht','A','E','IC_cogs','0473000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0475000','Transportversicherung','A','E','IC_cogs','0475000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0476000','Verkaufsprovision','A','E','IC_cogs','0476000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0478000','Fremdarbeiten','A','E','IC_cogs','0478000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0479000','Aufwand für Gewährleistungen','A','E','','0479000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0480900','Sonstige Reparaturen u.Instandhalt.','A','E','AP_amount','0480900');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0481000','Mietleasing','A','E','AP_amount','0481000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0481500','Kaufleasing','A','E','AP_amount','0481500');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0482000','AfA a.Aufw.f.d.Inga.u.Erw.Geschäfts','A','E','AP_amount','0482000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0482100','AfA a.Aufw.f.d.Währungsumst.a.Euro','A','E','AP_amount','0482100');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0483000','Abschreibungen auf Sachanlagen','A','E','AP_amount','0483000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0485500','Sofortabschreibung GWG','A','E','AP_amount','0485500');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0491000','Porto','A','E','AP_amount','0491000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0492000','Telefon','A','E','AP_amount','0492000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0492500','Telefax','A','E','AP_amount','0492500');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0493000','Bürobedarf','A','E','AP_amount','0493000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0494000','Zeitschriften, Bücher','A','E','AP_amount','0494000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0494500','Fortbildungskosten','A','E','AP_amount','0494500');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0494600','Freiwillige Sozialleistungen','A','E','','0494600');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0495000','Rechts- und Beratungskosten','A','E','AP_amount','0495000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0495500','Buchführungskosten','A','E','AP_amount','0495500');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0495700','Abschluß- und Prüfungskosten','A','E','AP_amount','0495700');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0496000','Mieten für Einrichtungen','A','E','AP_amount','0496000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0497000','Nebenkosten des Geldverkehrs','A','E','','0497000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0498000','Betriebsbedarf','A','E','AP_amount','0498000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0498500','Werkzeuge und Kleingeräte','A','E','AP_amount','0498500');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0498600','Sonstige Aufwendungen (Ausbuchung)','A','E','AP_amount','0498600');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0136000','Geldtransit','A','A','','0136000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0705000','Unfertige Erzeugnisse','A','A','IC','0705000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0708000','Unfertige Leistungen','A','A','IC','0708000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0711000','Fertige Erzeugnisse (Bestand)','A','A','IC','0711000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0714000','Waren (Bestand)','A','A','IC','0714000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0873100','Gewährte Skonti 7% USt','A','I','AP_paid','0873100');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0873500','Gewährte Skonti 16% USt.','A','I','AP_paid','0873500');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0875000','Gewährte Boni 7% USt.','A','I','','0875000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0876000','Gewährte Boni 16% USt.','A','I','','0876000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0882000','Erlöse aus Anlageverkäufen 16%Ust','A','I','IC_sale','0882000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0895500','Umsatzsteuervergütungen','A','I','','0895500');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0890500','Entnahme v. Gegenst.o.USt.','A','I','','0890500');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0266000','Erträge aus Kursdifferenzen','A','I','','0266000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0215000','Aufwendungen aus Kursdifferenzen','A','E','','0215000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0850000','Provisionserlöse','A','I','AR_amount:IC_income','0850000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0830000','Erlöse 7%USt','A','I','AR_amount:IC_sale:IC_income','0830000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0840000','Erlöse 16% USt.','A','I','AR_amount:IC_sale:IC_income','0840000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0177100','Umsatzsteuer 7%','A','L','AR_tax:IC_taxpart:IC_taxservice:CT_tax','0177100');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0177500','Umsatzsteuer 16%','A','L','AR_tax:IC_taxpart:IC_taxservice:CT_tax','0177500');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0178000','Umsatzsteuer-Vorauszahlungen','A','L','AP_amount','0178000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0157100','Abziebare Vorsteuer 7%','A','A','AP_tax:IC_taxpart:IC_taxservice:CT_tax','0157100');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0398000','Bestand Waren','A','A','IC','0398000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0340000','Wareneingang 16% Vorsteuer','A','E','AP_amount:IC_cogs','0340000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0383000','Leergut','A','E','IC_cogs','0383000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0492700','Internetkosten','A','E','AP_amount:IC_expense','0492700');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0451000','Kfz-Steuer','A','E','AP_amount','0451000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0452000','Kfz-Versicherungen','A','E','AP_amount','0452000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0492100','Telefon D1 Handy','A','E','AP_amount:IC_expense','0492000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0157500','Abziehbare Vorsteuer 16%','A','A','AP_tax:IC_taxpart:IC_taxservice:CT_tax','0157500');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0900000','Saldenvorträge,Sachkonten','A','L','','0900000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0286000','Gewinnvortrag nach Verwendung','A','L','','0286000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0320000','Wareneingang o.Steuer','A','E','AP_amount','0320000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0084000','Kapitalrücklage','A','Q','','0084000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0086000','Gewinnvortrag vor Verwendung','A','Q','','0086000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0086800','Verlustvortrag vor Verwendung','A','L','','0086800');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0086900','Vortrag auf neue Rechnungen','A','Q','','0086900');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0081000','Ausstehende Einlagen a.d.gez.Kapital eingefordert','A','A','','0081000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0080100','Ausst.Einl.a.d.gezeichnete Kapital n.eingef.','A','A','','0080100');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0093000','Sonderposten mit Rücklagenanteil steuerf.Rückl.','A','L','','0093000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0095000','Rückstellungen f.Pensionen u.ähnl.Verpflichtungen','A','Q','','0095000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0098300','Abgrenzung aktive latente Steuern','A','A','','0098300');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0098600','Damnum/Disagio','A','A','','0098600');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0099200','Wertberichtigungen','A','A','','0099200');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0016000','Bauten auf fremden Grundstücken','A','A','','0016000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0020000','Techn.Anlagen und Maschinen','A','A','','0020000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0030000','Andere Anlagen,Betrieb-und Geschäftsaus','A','A','','0030000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0050000','Finanzanlagen','A','A','','0050000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0060000','Verbindlichkeiten','A','L','','0060000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0080000','Gezeichnetes Kapital','A','Q','','0080000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0095500','Steuerrückstellung','A','Q','','0095500');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0098000','Aktive Rechnungsabgrenzung','A','A','','0098000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0099000','Passive Rechnungsabgrenzung','A','L','','0099000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0134500','Eigene Anteile','A','A','','0134500');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0134800','Sonstige Wertpapiere','A','A','','0134800');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0150000','Sonstige Vermögensgegenstände','A','A','','0150000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0151000','Geleistete Anzahlung auf Vorräte','A','A','','0151000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0159400','Forderungen geg. verb. Unternehmen','A','A','','0159400');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0171000','Erhaltene Anzahlungen-Verbindlichke','A','L','','0171000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0175500','Lohn-und Gehaltsverrechnung','A','L','','0175500');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0210000','Zinsen und ähnl.Aufwendungen','A','E','','0210000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0230000','Sonstige Aufwendungen','A','E','','0230000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0240000','Forderungsverlust-übliche Höhe','A','E','','0240000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0260000','Erträge aus Beteiligten','A','I','','0260000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0262000','Erträge a.and.Wertpap.u.Ausl.des FinanzAV','A','I','','0262000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0265000','Sonstige Zinsen und ähnliche Erträg','A','I','','0265000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0270000','Sonstige Erträge','A','I','','0270000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0310000','Fremdleistungen','A','E','','0310000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0421000','Miete','A','E','AP_amount','0421000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0048000','Geringwertige WG bis 410EUR','A','A','AP_amount','0048000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0097700','Rückstellung.f.Abschluß-u.Prüfungskosten','A','L','','0097700');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0087000','Festkapital','A','Q','','0087000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0088000','Variables Kapital','A','Q','','0088000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0093100','Sonderpost.m.Rücklageanteil nach §6bEStG','A','Q','','0093100');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0093200','Sonderpost.m.Rücklageanteil n.35 EStR','A','Q','','0093200');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0130000','Wechsel a. Lieferungen u.Leistungen','A','A','','0130000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0131000','Besitzwechsel geg.verb.Unternehmen','A','A','','0131000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0132000','Besitzw.geg.Untern.m.Beteiligungsve','A','A','','0132000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0132700','Finanzwechsel','A','A','','0132700');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0133000','Schecks ','A','A','','0133000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0134000','Anteile verb.Untern.-Umlaufvermögen','A','A','','0134000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0272500','Erträge a.d.Abgang.v.Geg.d.UV','A','I','','0272500');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0272000','Erträge a.d.Abgang v.Geg.d.AV','A','I','','0272000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0434000','Sonstige Betriebssteuern','A','E','AP_amount','0434000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0436000','Versicherungen','A','E','AP_amount','0436000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0438000','Beiträge','A','E','AP_amount','0438000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0450000','Fahrzugkosten','A','E','AP_amount','0450000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0700000','Unfertige Erzeugnisse unfert.Leistungen','A','A','','0700000');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0900800','Saldenvorträge,Debitoren','A','L','','0900800');
INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('0900900','Saldenvorträge,Kreditoren','A','L','','0900900');
--
-- Taxes
--
update defaults set inventory_accno_id = (select id from chart where accno = '0397000'), income_accno_id = (select id from chart where accno = '0840000'), expense_accno_id = (select id from chart where accno = '0400000'), fxgain_accno_id = (select id from chart where accno = '0266000'), fxloss_accno_id = (select id from chart where accno = '0215000'), invnumber = '1000', sonumber = '1000', ponumber = '1000', curr = 'EUR:USD', weightunit = 'kg';
--
INSERT INTO tax (chart_id,rate) VALUES ((SELECT id FROM chart WHERE accno = '0157100'),0.07);
INSERT INTO tax (chart_id,rate) VALUES ((SELECT id FROM chart WHERE accno = '0157500'),0.16);
INSERT INTO tax (chart_id,rate) VALUES ((SELECT id FROM chart WHERE accno = '0177100'),0.07);
INSERT INTO tax (chart_id,rate) VALUES ((SELECT id FROM chart WHERE accno = '0177500'),0.16);


