diff --git a/accounts/de_DE/Makefile.am b/accounts/de_DE/Makefile.am
index 405382a6ea..60693c1818 100644
--- a/accounts/de_DE/Makefile.am
+++ b/accounts/de_DE/Makefile.am
@@ -14,7 +14,8 @@ account_DATA = \
   acctchrt_studium.gnucash-xea \
   acctchrt_skr03.gnucash-xea \
   acctchrt_wohnungsw.gnucash-xea \
-  acctchrt_skr04.gnucash-xea
+  acctchrt_skr04.gnucash-xea \
+  acctchrt_skr49.gnucash-xea
 
 
 EXTRA_DIST = \
diff --git a/accounts/de_DE/acctchrt_skr49.gnucash-xea b/accounts/de_DE/acctchrt_skr49.gnucash-xea
new file mode 100644
index 0000000000..d30d963f03
--- /dev/null
+++ b/accounts/de_DE/acctchrt_skr49.gnucash-xea
@@ -0,0 +1,16899 @@
+<?xml version="1.0" encoding="utf-8" ?>
+<gnc-account-example 
+  xmlns="http://www.gnucash.org/XML/"
+  xmlns:act="http://www.gnucash.org/XML/act"
+  xmlns:addr="http://www.gnucash.org/XML/addr"
+  xmlns:bgt="http://www.gnucash.org/XML/bgt"
+  xmlns:billterm="http://www.gnucash.org/XML/billterm"
+  xmlns:book="http://www.gnucash.org/XML/book"
+  xmlns:bt-days="http://www.gnucash.org/XML/bt-days"
+  xmlns:bt-prox="http://www.gnucash.org/XML/bt-prox"
+  xmlns:cd="http://www.gnucash.org/XML/cd"
+  xmlns:cmdty="http://www.gnucash.org/XML/cmdty"
+  xmlns:cust="http://www.gnucash.org/XML/cust"
+  xmlns:employee="http://www.gnucash.org/XML/employee"
+  xmlns:entry="http://www.gnucash.org/XML/entry"
+  xmlns:fs="http://www.gnucash.org/XML/fs"
+  xmlns:gnc="http://www.gnucash.org/XML/gnc"
+  xmlns:invoice="http://www.gnucash.org/XML/invoice"
+  xmlns:job="http://www.gnucash.org/XML/job"
+  xmlns:lot="http://www.gnucash.org/XML/lot"
+  xmlns:order="http://www.gnucash.org/XML/order"
+  xmlns:owner="http://www.gnucash.org/XML/owner"
+  xmlns:price="http://www.gnucash.org/XML/price"
+  xmlns:recurrence="http://www.gnucash.org/XML/recurrence"
+  xmlns:slot="http://www.gnucash.org/XML/slot"
+  xmlns:split="http://www.gnucash.org/XML/split"
+  xmlns:sx="http://www.gnucash.org/XML/sx"
+  xmlns:taxtable="http://www.gnucash.org/XML/taxtable"
+  xmlns:trn="http://www.gnucash.org/XML/trn"
+  xmlns:ts="http://www.gnucash.org/XML/ts"
+  xmlns:tte="http://www.gnucash.org/XML/tte"
+  xmlns:vendor="http://www.gnucash.org/XML/vendor">
+<gnc-act:title>
+  Kontenrahmen SKR49
+</gnc-act:title>
+<gnc-act:short-description>
+  Standardkontenrahmen SKR49, Stand 2008
+</gnc-act:short-description>
+<gnc-act:long-description>
+  Ein Kontenrahmes für Vereine nach dem SKR49 der Datev
+
+  Bei Gebrauch dieses Kontenrahmens sind die allgemeinen Konten abzuwählen.
+  An dem Rahmen sind selbstverständlich noch Anpassungen erforderlich, bis man den seinen Bedürfnissen ensprechenden Kontenplan hat.
+
+  Ersteller: Michael Braun 2009, michael-developer@fami-braun.de
+
+  Formalia für GnuCash-Vorlagen: Frank H. Ellenberger 2009
+</gnc-act:long-description>
+<gnc-act:exclude-from-select-all>1</gnc-act:exclude-from-select-all>
+<gnc:account version="2.0.0">
+  <act:name>Root Account</act:name>
+  <act:id type="new">e24772da4864456b196be5a6301c6756</act:id>
+  <act:type>ROOT</act:type>
+  <act:commodity-scu>0</act:commodity-scu>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0 Aktiva</act:name>
+  <act:id type="new">3894c6b224ab22adcee7db76c6bfd087</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:description>Bestandskonten Aktiva</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">e24772da4864456b196be5a6301c6756</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1  ANSPRÜCHE AUF EINZAHLUNG IN STIFTUNGSKAPITAL (NUR STIFTUNGEN)</act:name>
+  <act:id type="new">039932f9df6204d6ca3acd8655f93fbb</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:description> ANSPRÜCHE AUF EINZAHLUNG IN STIFTUNGSKAPITAL (NUR STIFTUNGEN)</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">3894c6b224ab22adcee7db76c6bfd087</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0001 Ansprüche auf Einzahlung in das Stiftungskapital/Stammkapital</act:name>
+  <act:id type="new">4278e559a8bc4d5cf8c61d6f455dcae3</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0001</act:code>
+  <act:description>Ansprüche auf Einzahlung in das Stiftungskapital/Stammkapital</act:description>
+  <act:parent type="guid">039932f9df6204d6ca3acd8655f93fbb</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>2  INGANGSETZUNGSAUFWAND</act:name>
+  <act:id type="new">4d6842fd9e0e02ce569e2b4f22480a37</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:description> INGANGSETZUNGSAUFWAND</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">3894c6b224ab22adcee7db76c6bfd087</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0002 Ingangsetzungs- und Erweiterungsaufwand</act:name>
+  <act:id type="new">073c0cdd928b9d94da34ba37ef201b99</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0002</act:code>
+  <act:description>Ingangsetzungs- und Erweiterungsaufwand</act:description>
+  <act:parent type="guid">4d6842fd9e0e02ce569e2b4f22480a37</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>3  ANLAGEVERMÖGEN</act:name>
+  <act:id type="new">baec3e44b966759bb9336edc3d0e704e</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:description> ANLAGEVERMÖGEN</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">3894c6b224ab22adcee7db76c6bfd087</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0010 Konzessionen, gewerbliche Schutzrechte und ähnliche Rechte und Werte sowie Lizenzen an solchen Rechten und Werten</act:name>
+  <act:id type="new">89f104b08944ab400bc18343be517364</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0010</act:code>
+  <act:description>Konzessionen, gewerbliche Schutzrechte und ähnliche Rechte und Werte sowie Lizenzen an solchen Rechten und Werten</act:description>
+  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0015 Konzessionen</act:name>
+  <act:id type="new">8ad9642ca9bbd5ab964632d066d02186</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0015</act:code>
+  <act:description>Konzessionen</act:description>
+  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0020 Gewerbliche Schutzrechte</act:name>
+  <act:id type="new">b99cf5a7b7e0ed5229eb796c5657572c</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0020</act:code>
+  <act:description>Gewerbliche Schutzrechte</act:description>
+  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0025 Ähnliche Rechte und Werte</act:name>
+  <act:id type="new">dc93010e174204a38a5ba820cf7c1bca</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0025</act:code>
+  <act:description>Ähnliche Rechte und Werte</act:description>
+  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0027 EDV-Software</act:name>
+  <act:id type="new">6e4faa8eaeab3a598e2f4c0260d37e6a</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0027</act:code>
+  <act:description>EDV-Software</act:description>
+  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0030 Lizenzen an gewerblichen Schutzrechten</act:name>
+  <act:id type="new">c59a327fbdafacbd20332e85b4d665f9</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0030</act:code>
+  <act:description>Lizenzen an gewerblichen Schutzrechten</act:description>
+  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0035 Geschäfts- oder Firmenwert</act:name>
+  <act:id type="new">a9117938c0fb75dcf5788fbe0002518c</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0035</act:code>
+  <act:description>Geschäfts- oder Firmenwert</act:description>
+  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0038 Anzahlungen auf Geschäfts- oder Firmenwert</act:name>
+  <act:id type="new">4d0f90900f7080b17606681fbd76cc50</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0038</act:code>
+  <act:description>Anzahlungen auf Geschäfts- oder Firmenwert</act:description>
+  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0039 Anzahlungen immaterielle Vermögensgegenstände </act:name>
+  <act:id type="new">472ca6ec00e10c1e921b4e90d3cf2915</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0039</act:code>
+  <act:description>Anzahlungen immaterielle Vermögensgegenstände </act:description>
+  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0040 Verschmelzungsmehrwert</act:name>
+  <act:id type="new">de30db7622500325069f3e35cf3c4bd6</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0040</act:code>
+  <act:description>Verschmelzungsmehrwert</act:description>
+  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0050 Grundstücke unbebaut</act:name>
+  <act:id type="new">e53aa3b6a372212f73a4a79fa25a5f0f</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0050</act:code>
+  <act:description>Grundstücke unbebaut</act:description>
+  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0055 Grundstücke mit Gebäuden bebaut</act:name>
+  <act:id type="new">ea6b0b78bfac2e0676d9b7c3de7ee6b8</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0055</act:code>
+  <act:description>Grundstücke mit Gebäuden bebaut</act:description>
+  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0060 Grundstücke mit Anlagen bebaut</act:name>
+  <act:id type="new">4103630a9e77afe8bc98374bd6e63db9</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0060</act:code>
+  <act:description>Grundstücke mit Anlagen bebaut</act:description>
+  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0065 Grundstücke mit Substanzverzehr</act:name>
+  <act:id type="new">e7998f48cba2d9a3ec260e0aefc00dc1</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0065</act:code>
+  <act:description>Grundstücke mit Substanzverzehr</act:description>
+  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0070 Grundstücksgleiche Rechte</act:name>
+  <act:id type="new">d828d67b0ccfb7a11995524c11019b92</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0070</act:code>
+  <act:description>Grundstücksgleiche Rechte</act:description>
+  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0100 Gebäude</act:name>
+  <act:id type="new">28134b97b98341cd22ff0ba94322813d</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0100</act:code>
+  <act:description>Gebäude</act:description>
+  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0110 Vereinsheim</act:name>
+  <act:id type="new">d26b04ab78110ff6b002577f55d782cf</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0110</act:code>
+  <act:description>Vereinsheim</act:description>
+  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0111 Sporthallen</act:name>
+  <act:id type="new">11fd8e4d0489e024b6b357387299cce3</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0111</act:code>
+  <act:description>Sporthallen</act:description>
+  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0112 Sportanlagen</act:name>
+  <act:id type="new">5c92e5b261cd1b6d7ef3ac0347042fda</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0112</act:code>
+  <act:description>Sportanlagen</act:description>
+  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0120 Vereinsgaststätte</act:name>
+  <act:id type="new">d2a0b55a9dc96f17654a4b81ac57a2d9</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0120</act:code>
+  <act:description>Vereinsgaststätte</act:description>
+  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0125 Sonstige Vereinsgebäude</act:name>
+  <act:id type="new">558aadad61d302b67849314b306869e8</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0125</act:code>
+  <act:description>Sonstige Vereinsgebäude</act:description>
+  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0130 Geschäftsbauten</act:name>
+  <act:id type="new">583032f70824169d7a443da7afa2e09c</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0130</act:code>
+  <act:description>Geschäftsbauten</act:description>
+  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0135 Fabrikbauten</act:name>
+  <act:id type="new">1dd6c89d409275e6ef49010a1d88ab62</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0135</act:code>
+  <act:description>Fabrikbauten</act:description>
+  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0150 Garagen</act:name>
+  <act:id type="new">458f6938422be41bf04cc5394362d99c</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0150</act:code>
+  <act:description>Garagen</act:description>
+  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0155 Außenanlagen</act:name>
+  <act:id type="new">664fcc36ff5c0a9faac29d22ee99168f</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0155</act:code>
+  <act:description>Außenanlagen</act:description>
+  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0160 Hof- und Wegebefestigungen</act:name>
+  <act:id type="new">aa79c8068b6d1e85dfb094d421d80f12</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0160</act:code>
+  <act:description>Hof- und Wegebefestigungen</act:description>
+  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0165 Wohnbauten</act:name>
+  <act:id type="new">6afabde2103bf3ce525bcd4b1e24313d</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0165</act:code>
+  <act:description>Wohnbauten</act:description>
+  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0170 Einrichtungen für Gebäude</act:name>
+  <act:id type="new">8044eb37cf1c3e5b3ebbb0c8a2526afd</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0170</act:code>
+  <act:description>Einrichtungen für Gebäude</act:description>
+  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0175 Ausbauten, Anbauten und Zubauten</act:name>
+  <act:id type="new">aab67a6d2e8df0400ed8dbdfb760cca9</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0175</act:code>
+  <act:description>Ausbauten, Anbauten und Zubauten</act:description>
+  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0180 Einbauten Pachtgrundstück</act:name>
+  <act:id type="new">ecf2cddc513537025aa21842c42c5afc</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0180</act:code>
+  <act:description>Einbauten Pachtgrundstück</act:description>
+  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0185 Bauten auf fremden Grundstücken</act:name>
+  <act:id type="new">0a3311c678f24801a16e783636beb252</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0185</act:code>
+  <act:description>Bauten auf fremden Grundstücken</act:description>
+  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0200 Technische Anlagen</act:name>
+  <act:id type="new">f32b00485be4ff34abdd1c3be468d6a1</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0200</act:code>
+  <act:description>Technische Anlagen</act:description>
+  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0205 Maschinen</act:name>
+  <act:id type="new">17f85baeccff194f301b5b800d1ef110</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0205</act:code>
+  <act:description>Maschinen</act:description>
+  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0210 Betriebsvorrichtungen</act:name>
+  <act:id type="new">af25fdc6285fdd887b7cf601134725bc</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0210</act:code>
+  <act:description>Betriebsvorrichtungen</act:description>
+  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0215 Sportvorrichtungen</act:name>
+  <act:id type="new">441ae1feb5ee70351860b42243eafb2c</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0215</act:code>
+  <act:description>Sportvorrichtungen</act:description>
+  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0220 Vereinsheimausstattung</act:name>
+  <act:id type="new">65b343033bda83df649b15c30d0f0738</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0220</act:code>
+  <act:description>Vereinsheimausstattung</act:description>
+  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>4  ANDERE ANLAGEN, BETRIEBS- UND GESCHÄFTSAUSSTATTUNG</act:name>
+  <act:id type="new">64a048731690851dbd27c091617a0b99</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:description> ANDERE ANLAGEN, BETRIEBS- UND GESCHÄFTSAUSSTATTUNG</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
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+  <act:parent type="guid">3894c6b224ab22adcee7db76c6bfd087</act:parent>
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+<gnc:account version="2.0.0">
+  <act:name>0250 Kraftfahrzeuge, Transportmittel</act:name>
+  <act:id type="new">25be8a084ca33235b8bd13871af67d43</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0250</act:code>
+  <act:description>Kraftfahrzeuge, Transportmittel</act:description>
+  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
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+<gnc:account version="2.0.0">
+  <act:name>0255 PKW</act:name>
+  <act:id type="new">96037ae3300d5bbcfac939c8ca69672f</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0255</act:code>
+  <act:description>PKW</act:description>
+  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
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+<gnc:account version="2.0.0">
+  <act:name>0260 Anhänger</act:name>
+  <act:id type="new">b0d8e9ca16ae561b4276f2d6a92cf412</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0260</act:code>
+  <act:description>Anhänger</act:description>
+  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0265 Pflegemaschinen</act:name>
+  <act:id type="new">ae6d8dbf2af0ae5887d54a69591ba468</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0265</act:code>
+  <act:description>Pflegemaschinen</act:description>
+  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0300 Vereinsausstattung</act:name>
+  <act:id type="new">6d6e80a16b9e850c3727821996088821</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0300</act:code>
+  <act:description>Vereinsausstattung</act:description>
+  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
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+<gnc:account version="2.0.0">
+  <act:name>0305 Vereinskleidung</act:name>
+  <act:id type="new">3fa5e340429d090ba449c334df8e72a7</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0305</act:code>
+  <act:description>Vereinskleidung</act:description>
+  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0310 Sportgeräte</act:name>
+  <act:id type="new">8a4454ba808596c27a6c917a25213022</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0310</act:code>
+  <act:description>Sportgeräte</act:description>
+  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
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+<gnc:account version="2.0.0">
+  <act:name>0315 Werkzeuge</act:name>
+  <act:id type="new">ba9bb16377c685773df0d0c6081100d1</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0315</act:code>
+  <act:description>Werkzeuge</act:description>
+  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
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+<gnc:account version="2.0.0">
+  <act:name>0320 Büroeinrichtung</act:name>
+  <act:id type="new">91134e7517a70674ff85187f19c9bbdb</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0320</act:code>
+  <act:description>Büroeinrichtung</act:description>
+  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
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+  <act:id type="new">ca41d934ef121a587a6f4df3d6dcf46a</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0330</act:code>
+  <act:description>Einrichtung Vereinsheim</act:description>
+  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
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+  <act:name>0335 Sonstiges Inventar</act:name>
+  <act:id type="new">f96c16c6c4ea69bfd355235421674393</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0335</act:code>
+  <act:description>Sonstiges Inventar</act:description>
+  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
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+  <act:id type="new">a95a62d0f14c7f254de039523562093e</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0340</act:code>
+  <act:description>Geringwertige Wirtschaftsgüter</act:description>
+  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
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+<gnc:account version="2.0.0">
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+  <act:id type="new">3b8aac1322cb453fec34564db455e71e</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0341</act:code>
+  <act:description>Geringwertige Wirtschaftsgüter größer 150 bis 1.000 € (Sammelposten)</act:description>
+  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0400 Sonstige Anlagen und Ausstattung</act:name>
+  <act:id type="new">0716a853555e15bcd3b75237414284b4</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0400</act:code>
+  <act:description>Sonstige Anlagen und Ausstattung</act:description>
+  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0405 Betriebsausstattung</act:name>
+  <act:id type="new">8581f383fcd42dfd22eb0f7a60a6e84e</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0405</act:code>
+  <act:description>Betriebsausstattung</act:description>
+  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0410 Geschäftsausstattung</act:name>
+  <act:id type="new">7def6a850944fa3f1c85ac5bedf60beb</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0410</act:code>
+  <act:description>Geschäftsausstattung</act:description>
+  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0415 Büroeinrichtung</act:name>
+  <act:id type="new">7fa866827ba11301cae4bed5a5b999ae</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0415</act:code>
+  <act:description>Büroeinrichtung</act:description>
+  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0420 Ladeneinrichtung</act:name>
+  <act:id type="new">833330db5ae6becbc86e6c1051761fcd</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0420</act:code>
+  <act:description>Ladeneinrichtung</act:description>
+  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0425 Werkzeuge</act:name>
+  <act:id type="new">b0f767cb71bc661862997bff30c21f93</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0425</act:code>
+  <act:description>Werkzeuge</act:description>
+  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0430 Einbauten</act:name>
+  <act:id type="new">fef52f82ef7dfb87590d771120fa9091</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0430</act:code>
+  <act:description>Einbauten</act:description>
+  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0475 Geringwertige Wirtschaftsgüter</act:name>
+  <act:id type="new">126d15aca2b36d6bda7363872373a84c</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0475</act:code>
+  <act:description>Geringwertige Wirtschaftsgüter</act:description>
+  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0476 Geringwertige Wirtschaftsgüter größer 150 bis 1.000 € (Sammelposten)</act:name>
+  <act:id type="new">5387c578f204fa66034b07752cbfe992</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0476</act:code>
+  <act:description>Geringwertige Wirtschaftsgüter größer 150 bis 1.000 € (Sammelposten)</act:description>
+  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0480 Geleistete Anzahlungen Grundstücke/Gebäude</act:name>
+  <act:id type="new">fb3bc205deb24417f51710d1351f10fb</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0480</act:code>
+  <act:description>Geleistete Anzahlungen Grundstücke/Gebäude</act:description>
+  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0485 Gebäude im Bau</act:name>
+  <act:id type="new">eb4f7b65f872ddb8a69c0b1ad9199787</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0485</act:code>
+  <act:description>Gebäude im Bau</act:description>
+  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0490 Geleistete Anzahlungen sonstige Sachanlagen</act:name>
+  <act:id type="new">6067c0cd6be46cbeef44befe7ad751a7</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0490</act:code>
+  <act:description>Geleistete Anzahlungen sonstige Sachanlagen</act:description>
+  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0495 Sonstige Sachanlagen im Bau</act:name>
+  <act:id type="new">d1a1bec348d8f99194538902c6edf93b</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0495</act:code>
+  <act:description>Sonstige Sachanlagen im Bau</act:description>
+  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0500 Anteile an verbundenen Unternehmen</act:name>
+  <act:id type="new">aad9046e86a1dd2b459bb8c0c3f3a44d</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0500</act:code>
+  <act:description>Anteile an verbundenen Unternehmen</act:description>
+  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0504 Anteile an herrschender oder mit Mehrheit beteiligter Gesellschaft (GmbH)</act:name>
+  <act:id type="new">87e1c80fc7a3ecc4b56ab73b7d34804b</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0504</act:code>
+  <act:description>Anteile an herrschender oder mit Mehrheit beteiligter Gesellschaft (GmbH)</act:description>
+  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0505 Ausleihungen an verbundene Unternehmen</act:name>
+  <act:id type="new">29b68ed76c89066b50b7d806ef039d67</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0505</act:code>
+  <act:description>Ausleihungen an verbundene Unternehmen</act:description>
+  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0510 Beteiligungen</act:name>
+  <act:id type="new">1b3d24c67c1211be2880badc23ab33b4</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0510</act:code>
+  <act:description>Beteiligungen</act:description>
+  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0513 Typisch stille Beteiligungen</act:name>
+  <act:id type="new">e7c99f329fa32ed76fbecaaa2386b6c6</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0513</act:code>
+  <act:description>Typisch stille Beteiligungen</act:description>
+  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0516 Atypisch stille Beteiligungen</act:name>
+  <act:id type="new">34e6e199744206687fb2cd5c98a3b38f</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0516</act:code>
+  <act:description>Atypisch stille Beteiligungen</act:description>
+  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0517 Andere Beteiligungen an Kapitalgesellschaften</act:name>
+  <act:id type="new">7772c2b06584a1562a85923518906344</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0517</act:code>
+  <act:description>Andere Beteiligungen an Kapitalgesellschaften</act:description>
+  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0518 Andere Beteiligungen an Personengesellschaften</act:name>
+  <act:id type="new">557d640dda444d344e74f3386aa1afc4</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0518</act:code>
+  <act:description>Andere Beteiligungen an Personengesellschaften</act:description>
+  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0530 Rechtswerte</act:name>
+  <act:id type="new">dfc08f2ea06a9e060e0af7d915a2b237</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0530</act:code>
+  <act:description>Rechtswerte</act:description>
+  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0531 Ablöse bezahlte Sportler</act:name>
+  <act:id type="new">84f8946204bbc7df48944e9677c2d249</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0531</act:code>
+  <act:description>Ablöse bezahlte Sportler</act:description>
+  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0533 Ablöse unbezahlte Sportler bis 2.556 Euro</act:name>
+  <act:id type="new">b12752ee214386c880352924c0b1cad6</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0533</act:code>
+  <act:description>Ablöse unbezahlte Sportler bis 2.556 Euro</act:description>
+  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0534 Ablöse unbezahlte Sportler über 2.556 Euro</act:name>
+  <act:id type="new">4f195ed17111a235e729ed512f6082c9</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0534</act:code>
+  <act:description>Ablöse unbezahlte Sportler über 2.556 Euro</act:description>
+  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0540 Ausleihungen an Unternehmen, mit denen ein Beteiligungsverhältnis besteht</act:name>
+  <act:id type="new">9e00d07f0d36ed5d3368eb35da4bd8f7</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0540</act:code>
+  <act:description>Ausleihungen an Unternehmen, mit denen ein Beteiligungsverhältnis besteht</act:description>
+  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0545 Wertpapiere des Anlagevermögens</act:name>
+  <act:id type="new">c93fa69f2dfcd8c07a10eb3243ae130f</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0545</act:code>
+  <act:description>Wertpapiere des Anlagevermögens</act:description>
+  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0550 Sonstige Ausleihungen</act:name>
+  <act:id type="new">6d68a19670334a01d1eb39bdbca01c69</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0550</act:code>
+  <act:description>Sonstige Ausleihungen</act:description>
+  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0555 Geleistete Kautionen</act:name>
+  <act:id type="new">75ec169fac7f11ee391efcb1c9086939</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0555</act:code>
+  <act:description>Geleistete Kautionen</act:description>
+  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0560 Darlehen</act:name>
+  <act:id type="new">64f24e811610cf441ba1741e02591334</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0560</act:code>
+  <act:description>Darlehen</act:description>
+  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>5  UMLAUFVERMÖGEN</act:name>
+  <act:id type="new">c52434fdbc0a9b0a155f0fac573a1335</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:description> UMLAUFVERMÖGEN</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">3894c6b224ab22adcee7db76c6bfd087</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0600 Roh-, Hilfs- und Betriebsstoffe</act:name>
+  <act:id type="new">a23a3cc00ef3a57ba9ba049994467fde</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0600</act:code>
+  <act:description>Roh-, Hilfs- und Betriebsstoffe</act:description>
+  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0610 Unfertige Erzeugnisse, Leistungen</act:name>
+  <act:id type="new">2beae1a9f6aa7bb70bcc99a86ea9f2c4</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0610</act:code>
+  <act:description>Unfertige Erzeugnisse, Leistungen</act:description>
+  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0620 Warenbestände</act:name>
+  <act:id type="new">de94857edf64af6335507484a33e56ed</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0620</act:code>
+  <act:description>Warenbestände</act:description>
+  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0621 Fertige Erzeugnisse</act:name>
+  <act:id type="new">2c823aaba5e7eefc561ddb8b4806d921</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0621</act:code>
+  <act:description>Fertige Erzeugnisse</act:description>
+  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0625 Bestände Waren/Material aus Sachspenden</act:name>
+  <act:id type="new">041d74d503b158a54c92aaa844f62859</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0625</act:code>
+  <act:description>Bestände Waren/Material aus Sachspenden</act:description>
+  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0630 Geleistete Anzahlungen</act:name>
+  <act:id type="new">752b1126702f5a7c426d210b1d5e4066</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0630</act:code>
+  <act:description>Geleistete Anzahlungen</act:description>
+  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0650 Forderungen aus Lieferungen und Leistungen</act:name>
+  <act:id type="new">09e83b5acdb3d26a4bf7126883477cdd</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0650</act:code>
+  <act:description>Forderungen aus Lieferungen und Leistungen</act:description>
+  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0655 Forderungen aus Vereinsbereichen</act:name>
+  <act:id type="new">375b72b991159dff4229fd18920ca16e</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0655</act:code>
+  <act:description>Forderungen aus Vereinsbereichen</act:description>
+  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0660 Forderungen zu Einnahmen § 11/1 S. 2 EStG</act:name>
+  <act:id type="new">bd52c800196fbee0fc4a3b372e237b8d</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0660</act:code>
+  <act:description>Forderungen zu Einnahmen § 11/1 S. 2 EStG</act:description>
+  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0665 Wertberichtigungen Forderungen L+L</act:name>
+  <act:id type="new">fd239eec5f9b6f6d050b5768c361740e</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0665</act:code>
+  <act:description>Wertberichtigungen Forderungen L+L</act:description>
+  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0680 Forderungen gegen verbundene Unternehmen</act:name>
+  <act:id type="new">6bc7a0db9c4cea88f05c7ac3a6eb0334</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0680</act:code>
+  <act:description>Forderungen gegen verbundene Unternehmen</act:description>
+  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0690 Forderungen gegen Unternehmen, mit denen ein Beteiligungsverhältnis besteht</act:name>
+  <act:id type="new">b08fde2a3753d43c154de7d445d96ae5</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0690</act:code>
+  <act:description>Forderungen gegen Unternehmen, mit denen ein Beteiligungsverhältnis besteht</act:description>
+  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0700 Sonstige Vermögensgegenstände</act:name>
+  <act:id type="new">91af028afd7d1a39c4520cab2b297a63</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0700</act:code>
+  <act:description>Sonstige Vermögensgegenstände</act:description>
+  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0705 Geldtransit</act:name>
+  <act:id type="new">93fac8d2d2a01d2b2ce6fd21fea93c36</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0705</act:code>
+  <act:description>Geldtransit</act:description>
+  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0710 Verrechnungskonto für Gewinnermittlung § 4/3 EStG, nicht ergebniswirksam</act:name>
+  <act:id type="new">34c6c2481e2d7ab7adb81baea1bb9f8a</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0710</act:code>
+  <act:description>Verrechnungskonto für Gewinnermittlung § 4/3 EStG, nicht ergebniswirksam</act:description>
+  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0715 Überleitungskonto Kostenstellen</act:name>
+  <act:id type="new">49da6a052bd6eb9d4a26d463acfd4817</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0715</act:code>
+  <act:description>Überleitungskonto Kostenstellen</act:description>
+  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0720 Verrechnungskonto Ist-Versteuerung</act:name>
+  <act:id type="new">c5630d55db00a51fb773e331ef7cd3d0</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0720</act:code>
+  <act:description>Verrechnungskonto Ist-Versteuerung</act:description>
+  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0725 Sonstige Forderungen</act:name>
+  <act:id type="new">5832de9e2b310bc6e752ac2c8ac4d897</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0725</act:code>
+  <act:description>Sonstige Forderungen</act:description>
+  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0730 Gegenkonto Bruttovorumsatz</act:name>
+  <act:id type="new">ee131c9718b1900478f7de21a91a036e</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0730</act:code>
+  <act:description>Gegenkonto Bruttovorumsatz</act:description>
+  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0735 Nettoaufwand 7 % Vorumsatz</act:name>
+  <act:id type="new">c77d0df61d69d3764fb82cb2ca1f326b</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0735</act:code>
+  <act:description>Nettoaufwand 7 % Vorumsatz</act:description>
+  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0740 Nettoaufwand 19 % Vorumsatz</act:name>
+  <act:id type="new">dd79aa16cbe7d88cfff8270763e4a4ca</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0740</act:code>
+  <act:description>Nettoaufwand 19 % Vorumsatz</act:description>
+  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0741 Nettoaufwand 16 % Vorumsatz</act:name>
+  <act:id type="new">e1bdc2bede03c111b6b7f26777b5ea58</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0741</act:code>
+  <act:description>Nettoaufwand 16 % Vorumsatz</act:description>
+  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0742 0742</act:name>
+  <act:id type="new">009038d4f28f7f0ef8d64e75b73adfdc</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0742</act:code>
+  <act:description>0742</act:description>
+  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0745 Nettoaufwand Kfz-Kosten (halber Steuersatz)</act:name>
+  <act:id type="new">2a79ee76576cfcbea2ad7a29938b6b34</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0745</act:code>
+  <act:description>Nettoaufwand Kfz-Kosten (halber Steuersatz)</act:description>
+  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0770 Abziehbare Vorsteuer</act:name>
+  <act:id type="new">4b0b014c4007bbf4946cd7464d6c5156</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0770</act:code>
+  <act:description>Abziehbare Vorsteuer</act:description>
+  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0775 Abziehbare Vorsteuer 7 %</act:name>
+  <act:id type="new">8902e2a45cfa7bcb0f292e5d0563222f</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0775</act:code>
+  <act:description>Abziehbare Vorsteuer 7 %</act:description>
+  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0780 Abziehbare Vorsteuer 19 %</act:name>
+  <act:id type="new">08a1a519b35516fc477782f16f91e8f8</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0780</act:code>
+  <act:description>Abziehbare Vorsteuer 19 %</act:description>
+  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0781 Abziehbare Vorsteuer 16 %</act:name>
+  <act:id type="new">bb99a2dd0e2a53b85c9a180b0844635e</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0781</act:code>
+  <act:description>Abziehbare Vorsteuer 16 %</act:description>
+  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0782 0782</act:name>
+  <act:id type="new">d986de75b1afab72e9f77a74a7214b8c</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0782</act:code>
+  <act:description>0782</act:description>
+  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0785 Pauschalierte Vorsteuer 7 %</act:name>
+  <act:id type="new">bfafd2ff47ed08a9c73c95769ff828e2</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0785</act:code>
+  <act:description>Pauschalierte Vorsteuer 7 %</act:description>
+  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0790 Nettoaufwand 7 % aus innergemeinschaftlichem Erwerb</act:name>
+  <act:id type="new">e15bd0baf3ef66250beaedb3ae025e83</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0790</act:code>
+  <act:description>Nettoaufwand 7 % aus innergemeinschaftlichem Erwerb</act:description>
+  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0795 Nettoaufwand 19 % aus innergemeinschaftlichem Erwerb</act:name>
+  <act:id type="new">d242c79aeb9e95b61a8245dcaabea6b2</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0795</act:code>
+  <act:description>Nettoaufwand 19 % aus innergemeinschaftlichem Erwerb</act:description>
+  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0797 0797</act:name>
+  <act:id type="new">6240a777b7d703fc9520511ac4198a07</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0797</act:code>
+  <act:description>0797</act:description>
+  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0800 Nettoaufwand 7 % aus innergemeinschaftlichem Erwerb ohne Vorsteuerabzug</act:name>
+  <act:id type="new">796f57b8c0c73592c5a1c0572cc60366</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0800</act:code>
+  <act:description>Nettoaufwand 7 % aus innergemeinschaftlichem Erwerb ohne Vorsteuerabzug</act:description>
+  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0805 Nettoaufwand 19 % aus innergemeinschaftlichem Erwerb ohne Vorsteuerabzug</act:name>
+  <act:id type="new">b2d71bceac81a6f1194e5ff9693b6658</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0805</act:code>
+  <act:description>Nettoaufwand 19 % aus innergemeinschaftlichem Erwerb ohne Vorsteuerabzug</act:description>
+  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0807 0807</act:name>
+  <act:id type="new">883b052487200d15910a011ab61fe1a8</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0807</act:code>
+  <act:description>0807</act:description>
+  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0810 Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb</act:name>
+  <act:id type="new">2c139e426130d87d1c2db04fbf3ec961</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0810</act:code>
+  <act:description>Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb</act:description>
+  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0815 Abziehbare Vorsteuer innergemeinschaftlicher Erwerb Neufahrzeuge ohne USt-ID</act:name>
+  <act:id type="new">f68cccb8a11f5940eb8854e658c2b6b7</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0815</act:code>
+  <act:description>Abziehbare Vorsteuer innergemeinschaftlicher Erwerb Neufahrzeuge ohne USt-ID</act:description>
+  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0820 Gegenkonto Vorsteuer § 4/3 EStG</act:name>
+  <act:id type="new">a90246196e41a7b9c89ee571d9b86b7c</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0820</act:code>
+  <act:description>Gegenkonto Vorsteuer § 4/3 EStG</act:description>
+  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0825 Aufzuteilende Vorsteuer</act:name>
+  <act:id type="new">20088c5058faa9a8f49c8b71ae33f724</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0825</act:code>
+  <act:description>Aufzuteilende Vorsteuer</act:description>
+  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0830 Aufzuteilende Vorsteuer 7 %</act:name>
+  <act:id type="new">501f27db422b1d5d5f05daa7436ffe47</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0830</act:code>
+  <act:description>Aufzuteilende Vorsteuer 7 %</act:description>
+  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0835 Aufzuteilende Vorsteuer 19 %</act:name>
+  <act:id type="new">66339be82645bee8b0ba4ee1b450c163</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0835</act:code>
+  <act:description>Aufzuteilende Vorsteuer 19 %</act:description>
+  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0836 Aufzuteilende Vorsteuer 16 %</act:name>
+  <act:id type="new">e1abdadca4d44b4a559f44184b86e857</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0836</act:code>
+  <act:description>Aufzuteilende Vorsteuer 16 %</act:description>
+  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0837 0837</act:name>
+  <act:id type="new">e7e9dacf93b3ae7062db12c6d8b5fabb</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0837</act:code>
+  <act:description>0837</act:description>
+  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0839 Aufzuteilende Vorsteuer § 13b UStG</act:name>
+  <act:id type="new">33413cb7c7d110beacc065cecfef24c7</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0839</act:code>
+  <act:description>Aufzuteilende Vorsteuer § 13b UStG</act:description>
+  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0840 Aufzuteilende Vorsteuer aus innergemeinschaftlichem Erwerb</act:name>
+  <act:id type="new">d4a45856884c46d9eea000179c0900b1</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0840</act:code>
+  <act:description>Aufzuteilende Vorsteuer aus innergemeinschaftlichem Erwerb</act:description>
+  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0841 Aufzuteilende Vorsteuer Anlagevermögen</act:name>
+  <act:id type="new">5c8f6b6af7f91be00e18f928668fac00</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0841</act:code>
+  <act:description>Aufzuteilende Vorsteuer Anlagevermögen</act:description>
+  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0845 Aufzuteilende Vorsteuer Ausgaben B 4000-8000</act:name>
+  <act:id type="new">ff0f46d11bf6b284766d388aa5836db3</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0845</act:code>
+  <act:description>Aufzuteilende Vorsteuer Ausgaben B 4000-8000</act:description>
+  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0849 Abziehbare Vorsteuer nach § 13b UStG</act:name>
+  <act:id type="new">adc0637eba59a4a3a082946832e6c69f</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0849</act:code>
+  <act:description>Abziehbare Vorsteuer nach § 13b UStG</act:description>
+  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0850 Abziehbare Vorsteuer nach § 13b UStG 19 %</act:name>
+  <act:id type="new">5f16aca7466729356490b7d4a0d5d11b</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0850</act:code>
+  <act:description>Abziehbare Vorsteuer nach § 13b UStG 19 %</act:description>
+  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0851 Abziehbare Vorsteuer nach § 13b UStG 16 %</act:name>
+  <act:id type="new">be34f7f8cd3ceedd2aa69d8f1310bb1f</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0851</act:code>
+  <act:description>Abziehbare Vorsteuer nach § 13b UStG 16 %</act:description>
+  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0852 0852</act:name>
+  <act:id type="new">461ee74aa60e1a337d807262868c8ada</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0852</act:code>
+  <act:description>0852</act:description>
+  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0855 Auflösung Vorsteuer aus Vorjahr § 4/3 EStG</act:name>
+  <act:id type="new">5470ad64657f3f540c7aa871823db732</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0855</act:code>
+  <act:description>Auflösung Vorsteuer aus Vorjahr § 4/3 EStG</act:description>
+  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0860 Bezahlte Einfuhrumsatzsteuer</act:name>
+  <act:id type="new">33b2a255c6e89247542ba5e7cbee528d</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0860</act:code>
+  <act:description>Bezahlte Einfuhrumsatzsteuer</act:description>
+  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0865 Vorsteuer nach allgemeinen Durchschnittssätzen</act:name>
+  <act:id type="new">9e667581b403aac217cfece4c9ffbb88</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0865</act:code>
+  <act:description>Vorsteuer nach allgemeinen Durchschnittssätzen</act:description>
+  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0870 Durchlaufende Posten Einnahmen</act:name>
+  <act:id type="new">cec4702aa7da3744cccf0933924e342d</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0870</act:code>
+  <act:description>Durchlaufende Posten Einnahmen</act:description>
+  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0875 Durchlaufende Posten Ausgaben</act:name>
+  <act:id type="new">ad0e4d50f74192dec5cda199f0147c9b</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0875</act:code>
+  <act:description>Durchlaufende Posten Ausgaben</act:description>
+  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0880 Sonstiges Verrechnungskonto</act:name>
+  <act:id type="new">cf88bff25044877ade7af4d826f4ceea</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0880</act:code>
+  <act:description>Sonstiges Verrechnungskonto</act:description>
+  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0885 Sammelkonto aufzuteilende Ausgaben</act:name>
+  <act:id type="new">e83e8c6e0ed966c622609ad78e28c192</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0885</act:code>
+  <act:description>Sammelkonto aufzuteilende Ausgaben</act:description>
+  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0890 Sammelkonto aufzuteilende Einnahmen</act:name>
+  <act:id type="new">a222d2d3e92c347665231b02750e213e</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0890</act:code>
+  <act:description>Sammelkonto aufzuteilende Einnahmen</act:description>
+  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0900 Anteile an verbundenen Unternehmen</act:name>
+  <act:id type="new">2e487f6683ecf2170837819bc845f672</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0900</act:code>
+  <act:description>Anteile an verbundenen Unternehmen</act:description>
+  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0905 Eigene Anteile</act:name>
+  <act:id type="new">92542a33d13aa1b8159258f56384e768</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0905</act:code>
+  <act:description>Eigene Anteile</act:description>
+  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0910 Besitzwechsel</act:name>
+  <act:id type="new">2901127b2b840d84d56547d8c41e3b92</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0910</act:code>
+  <act:description>Besitzwechsel</act:description>
+  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0915 Sonstige Wertpapiere</act:name>
+  <act:id type="new">0769b5ce09e05170437737aca3c69343</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0915</act:code>
+  <act:description>Sonstige Wertpapiere</act:description>
+  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0920 Kasse</act:name>
+  <act:id type="new">81b2cfa77fe84025cc52966656750286</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0920</act:code>
+  <act:description>Kasse</act:description>
+  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0925 Hauptkasse</act:name>
+  <act:id type="new">c5e9a854d034ecb363215ae28f046115</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0925</act:code>
+  <act:description>Hauptkasse</act:description>
+  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0930 Nebenkasse 1</act:name>
+  <act:id type="new">f8b2df7b84d89bc993acfcc96d2e03a0</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0930</act:code>
+  <act:description>Nebenkasse 1</act:description>
+  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0935 Nebenkasse 2</act:name>
+  <act:id type="new">dacc697e893f21e339694a4472e81c4f</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0935</act:code>
+  <act:description>Nebenkasse 2</act:description>
+  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0940 Postbank</act:name>
+  <act:id type="new">7019d49315b3102f011cf00391f84d28</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0940</act:code>
+  <act:description>Postbank</act:description>
+  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0945 Bank</act:name>
+  <act:id type="new">2fb20b10b8153d14b69b9dca4be427bb</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0945</act:code>
+  <act:description>Bank</act:description>
+  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0950 Bank 1</act:name>
+  <act:id type="new">443f9705872a889bcd00dc815bd2ca18</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0950</act:code>
+  <act:description>Bank 1</act:description>
+  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0955 Bank 2</act:name>
+  <act:id type="new">753983cc1266c8e09f9f33429c53add9</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0955</act:code>
+  <act:description>Bank 2</act:description>
+  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0960 Schecks</act:name>
+  <act:id type="new">f98c2df9ba7d011c9354d9a429cf342e</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0960</act:code>
+  <act:description>Schecks</act:description>
+  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>6  AKTIVE RECHNUNGSABGRENZUNGSPOSTEN</act:name>
+  <act:id type="new">01b9523b06e57329862381b0272c3490</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:description> AKTIVE RECHNUNGSABGRENZUNGSPOSTEN</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">3894c6b224ab22adcee7db76c6bfd087</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0990 Rechnungsabgrenzungsposten aktiv</act:name>
+  <act:id type="new">d597dfd909d1235e321de45ee8ed139a</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>0990</act:code>
+  <act:description>Rechnungsabgrenzungsposten aktiv</act:description>
+  <act:parent type="guid">01b9523b06e57329862381b0272c3490</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1 Passiva</act:name>
+  <act:id type="new">40f9cf6a0caaab25723e9f03b6f96c9c</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:description>Bestandskonten Passiva</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">e24772da4864456b196be5a6301c6756</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1  SONDERPOSTEN MIT RÜCKLAGEANTEIL</act:name>
+  <act:id type="new">37d841ce4436f1ceb266d54dca414dab</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:description> SONDERPOSTEN MIT RÜCKLAGEANTEIL</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">40f9cf6a0caaab25723e9f03b6f96c9c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1180 Sonderposten mit Rücklageanteil</act:name>
+  <act:id type="new">6cf00834bfca0cbdaa653b030606ee63</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1180</act:code>
+  <act:description>Sonderposten mit Rücklageanteil</act:description>
+  <act:parent type="guid">37d841ce4436f1ceb266d54dca414dab</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1190 Gebundene Mittel für Förderzwecke</act:name>
+  <act:id type="new">297fd4472ab6a1b018382c061bd40122</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1190</act:code>
+  <act:description>Gebundene Mittel für Förderzwecke</act:description>
+  <act:parent type="guid">37d841ce4436f1ceb266d54dca414dab</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>2  RÜCKSTELLUNGEN</act:name>
+  <act:id type="new">eff1f2db4e740ca33878fc8361c76cc3</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:description> RÜCKSTELLUNGEN</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">40f9cf6a0caaab25723e9f03b6f96c9c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1200 Pensionsrückstellungen</act:name>
+  <act:id type="new">3b0b8732af02aa103b834b982c3a9d56</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1200</act:code>
+  <act:description>Pensionsrückstellungen</act:description>
+  <act:parent type="guid">eff1f2db4e740ca33878fc8361c76cc3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1210 Steuerrückstellungen</act:name>
+  <act:id type="new">dd5867340b931c873846e50c364eebec</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1210</act:code>
+  <act:description>Steuerrückstellungen</act:description>
+  <act:parent type="guid">eff1f2db4e740ca33878fc8361c76cc3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1220 Sonstige Rückstellungen</act:name>
+  <act:id type="new">bfdc725acdf786c9317e908d97d165be</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1220</act:code>
+  <act:description>Sonstige Rückstellungen</act:description>
+  <act:parent type="guid">eff1f2db4e740ca33878fc8361c76cc3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>3  FÖRDERUNGSVERPFLICHTUNGEN</act:name>
+  <act:id type="new">fa096ddf1430a1945b099c5a176ddd07</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:description> FÖRDERUNGSVERPFLICHTUNGEN</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">40f9cf6a0caaab25723e9f03b6f96c9c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1230 Bewilligungen</act:name>
+  <act:id type="new">9996c321af84c54debd75947e01dd4ae</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1230</act:code>
+  <act:description>Bewilligungen</act:description>
+  <act:parent type="guid">fa096ddf1430a1945b099c5a176ddd07</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1235 Rückgängig gemachte Bewilligungen</act:name>
+  <act:id type="new">2476855282361d9a354b7a7f3b8f7de0</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1235</act:code>
+  <act:description>Rückgängig gemachte Bewilligungen</act:description>
+  <act:parent type="guid">fa096ddf1430a1945b099c5a176ddd07</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>4  VERBINDLICHKEITEN</act:name>
+  <act:id type="new">8d187083dcadacdcb8ac5641b330fc33</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:description> VERBINDLICHKEITEN</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">40f9cf6a0caaab25723e9f03b6f96c9c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1300 Anleihen, nicht konvertibel</act:name>
+  <act:id type="new">af3841f0bbf908fe805697efb4c02459</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1300</act:code>
+  <act:description>Anleihen, nicht konvertibel</act:description>
+  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1315 Anleihen, konvertibel</act:name>
+  <act:id type="new">bf6647e60d4a73494e9a409fca17ec95</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1315</act:code>
+  <act:description>Anleihen, konvertibel</act:description>
+  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1320 Verbindlichkeiten gegenüber Kreditinstituten</act:name>
+  <act:id type="new">335f5f939f00c843b4b0dc32b41e0c1e</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1320</act:code>
+  <act:description>Verbindlichkeiten gegenüber Kreditinstituten</act:description>
+  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1330 Erhaltene Anzahlungen auf Bestellungen</act:name>
+  <act:id type="new">68216ae9ce826661669fb654d7759818</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1330</act:code>
+  <act:description>Erhaltene Anzahlungen auf Bestellungen</act:description>
+  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1340 Verbindlichkeiten aus Lieferungen und Leistungen</act:name>
+  <act:id type="new">c312bb657b531f9dc9cf7c7ef3001e80</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1340</act:code>
+  <act:description>Verbindlichkeiten aus Lieferungen und Leistungen</act:description>
+  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1345 Verbindlichkeiten Investitionen § 4/3 EStG</act:name>
+  <act:id type="new">932bcfcf223fa762faf94ca5e223d6ad</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1345</act:code>
+  <act:description>Verbindlichkeiten Investitionen § 4/3 EStG</act:description>
+  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1350 Schuldwechsel</act:name>
+  <act:id type="new">f82d0230b39942039cc98d3c11d8f271</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1350</act:code>
+  <act:description>Schuldwechsel</act:description>
+  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1360 Verbindlichkeiten gegenüber verbundenen Unternehmen</act:name>
+  <act:id type="new">f942c915f82c84faca71874298e0ba1e</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1360</act:code>
+  <act:description>Verbindlichkeiten gegenüber verbundenen Unternehmen</act:description>
+  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1370 Verbindlichkeiten gegenüber Unternehmen mit Beteiligungsverhältnis</act:name>
+  <act:id type="new">0b0b2c6b13513d802703dbe2881074c0</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1370</act:code>
+  <act:description>Verbindlichkeiten gegenüber Unternehmen mit Beteiligungsverhältnis</act:description>
+  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1380 Verbindlichkeiten für satzungsgemäße Leistungen</act:name>
+  <act:id type="new">3ea8d6638c4960e757a00d0cceb2bc00</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1380</act:code>
+  <act:description>Verbindlichkeiten für satzungsgemäße Leistungen</act:description>
+  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1385 Verbindlichkeiten aus erteilten Zusagen</act:name>
+  <act:id type="new">b3503f5f5d6837668ef2b4c4ca872f86</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1385</act:code>
+  <act:description>Verbindlichkeiten aus erteilten Zusagen</act:description>
+  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1390 Verbindlichkeiten aus nicht zweckentsprechend verwendeten Mitteln</act:name>
+  <act:id type="new">892146e8b6a67298b8e53dc5dba426c1</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1390</act:code>
+  <act:description>Verbindlichkeiten aus nicht zweckentsprechend verwendeten Mitteln</act:description>
+  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1800 Verbindlichkeiten gegenüber Gesellschaftern/Mitgliedern</act:name>
+  <act:id type="new">7205ad4f1ca5dedc092736b9ed721dcc</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1800</act:code>
+  <act:description>Verbindlichkeiten gegenüber Gesellschaftern/Mitgliedern</act:description>
+  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1803 Sonstige Verbindlichkeiten</act:name>
+  <act:id type="new">f1dd6f3091e299d1abbc3d831147984b</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1803</act:code>
+  <act:description>Sonstige Verbindlichkeiten</act:description>
+  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1804 Verbindlichkeiten zu Ausgaben § 11 Abs. 2 Satz 2 EStG</act:name>
+  <act:id type="new">721ab5501a4a202ec54b161965e1de24</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1804</act:code>
+  <act:description>Verbindlichkeiten zu Ausgaben § 11 Abs. 2 Satz 2 EStG</act:description>
+  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1806 Erhaltene Kautionen</act:name>
+  <act:id type="new">2298d51503b36cf406169baf21bfc489</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1806</act:code>
+  <act:description>Erhaltene Kautionen</act:description>
+  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1809 Verbindlichkeiten aus Steuern und Abgaben</act:name>
+  <act:id type="new">0e6724b178b673b8ca82c2249dc5486c</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1809</act:code>
+  <act:description>Verbindlichkeiten aus Steuern und Abgaben</act:description>
+  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1812 Lohnverbindlichkeiten</act:name>
+  <act:id type="new">1334bc7e92e906b885bafb10d04bc16d</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1812</act:code>
+  <act:description>Lohnverbindlichkeiten</act:description>
+  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1813 Voraussichtliche Beitragsschuld gegenüber den Sozialversicherungsträgern</act:name>
+  <act:id type="new">a71a3f9ce75f538f16704c5eecff695e</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1813</act:code>
+  <act:description>Voraussichtliche Beitragsschuld gegenüber den Sozialversicherungsträgern</act:description>
+  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1815 Gegenkonto Bruttoerlöse</act:name>
+  <act:id type="new">dbf1c14d1ca635741c45beef1b63820c</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1815</act:code>
+  <act:description>Gegenkonto Bruttoerlöse</act:description>
+  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1820 Nettoerlöse 7 %</act:name>
+  <act:id type="new">173a7b00921582227b123dc7fdfe7bc3</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1820</act:code>
+  <act:description>Nettoerlöse 7 %</act:description>
+  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1825 Nettoerlöse 19 %</act:name>
+  <act:id type="new">a287ca47713275734f1cd9caef10f5be</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1825</act:code>
+  <act:description>Nettoerlöse 19 %</act:description>
+  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1826 Nettoerlöse 16 %</act:name>
+  <act:id type="new">870964bb06cf8a97188c1625d110d810</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1826</act:code>
+  <act:description>Nettoerlöse 16 %</act:description>
+  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1827 1827</act:name>
+  <act:id type="new">1015dcdee6145de8ead3302a10cb4169</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1827</act:code>
+  <act:description>1827</act:description>
+  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1830 Nettoerlöse 0 % mit Vorsteuer-Abzug</act:name>
+  <act:id type="new">5b7fa80e9dab8d4129ffaf5496bf042e</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1830</act:code>
+  <act:description>Nettoerlöse 0 % mit Vorsteuer-Abzug</act:description>
+  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1835 Nettoerlöse 0 % ohne Vorsteuer-Abzug</act:name>
+  <act:id type="new">29601a213427076a2de728f3f26fc252</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1835</act:code>
+  <act:description>Nettoerlöse 0 % ohne Vorsteuer-Abzug</act:description>
+  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1836 Nettoerlöse 0 % aus innergemeinschaftlichen Lieferungen (steuerfrei)</act:name>
+  <act:id type="new">68ea922bedc066420f948aa8fcd5a1ed</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1836</act:code>
+  <act:description>Nettoerlöse 0 % aus innergemeinschaftlichen Lieferungen (steuerfrei)</act:description>
+  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1840 Umsatzsteuer</act:name>
+  <act:id type="new">a89b89199b79abb9cef0f7f49077e0a6</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1840</act:code>
+  <act:description>Umsatzsteuer</act:description>
+  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1845 Umsatzsteuer 7 %</act:name>
+  <act:id type="new">c1476f47af57f514ca82db0df7f6a6bb</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1845</act:code>
+  <act:description>Umsatzsteuer 7 %</act:description>
+  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1850 Umsatzsteuer 19 %</act:name>
+  <act:id type="new">1d02d0be98282ebea8ee5d3eb9ef9333</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1850</act:code>
+  <act:description>Umsatzsteuer 19 %</act:description>
+  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1851 Umsatzsteuer 16 %</act:name>
+  <act:id type="new">15499040bbaba656c19a8c18bdcd398c</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1851</act:code>
+  <act:description>Umsatzsteuer 16 %</act:description>
+  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1852 1852</act:name>
+  <act:id type="new">47f6fb0cb9e18af40790b5c548e39ebd</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1852</act:code>
+  <act:description>1852</act:description>
+  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1860 Umsatzsteuer aus innergemeinschaftlichem Erwerb</act:name>
+  <act:id type="new">117ff6d719f4e749612dba967345dbc1</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1860</act:code>
+  <act:description>Umsatzsteuer aus innergemeinschaftlichem Erwerb</act:description>
+  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1861 Umsatzsteuer innergemeinschaftlicher Erwerb Neufahrzeuge ohne USt-ID</act:name>
+  <act:id type="new">280cb4e04f580f8ed7f52eaac8f6458c</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1861</act:code>
+  <act:description>Umsatzsteuer innergemeinschaftlicher Erwerb Neufahrzeuge ohne USt-ID</act:description>
+  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1864 Umsatzsteuer aus im Inland steuerpflichtigen Leistungen 7 %</act:name>
+  <act:id type="new">3d26d84e27bf2335d854c9536a3b04eb</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1864</act:code>
+  <act:description>Umsatzsteuer aus im Inland steuerpflichtigen Leistungen 7 %</act:description>
+  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1865 Umsatzsteuer aus im Inland steuerpflichtigen Leistungen 19 %</act:name>
+  <act:id type="new">5e1d1a89183ca821f5b3f88e9d86ce5e</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1865</act:code>
+  <act:description>Umsatzsteuer aus im Inland steuerpflichtigen Leistungen 19 %</act:description>
+  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1866 Umsatzsteuer aus im Inland steuerpflichtigen EG-Lieferungen</act:name>
+  <act:id type="new">d17c20cf262ec005a302acd3dcf7f191</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1866</act:code>
+  <act:description>Umsatzsteuer aus im Inland steuerpflichtigen EG-Lieferungen</act:description>
+  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1867 Umsatzsteuer aus im Inland steuerpflichtigen Leistungen 16 %</act:name>
+  <act:id type="new">286688efd5f4e3d89bcb6583b60400df</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1867</act:code>
+  <act:description>Umsatzsteuer aus im Inland steuerpflichtigen Leistungen 16 %</act:description>
+  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1868 1868</act:name>
+  <act:id type="new">120aa558dd5a0ae38f8dfd6ea5bf7bfc</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1868</act:code>
+  <act:description>1868</act:description>
+  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1870 Umsatzsteuer aus im anderen EG-Land steuerpflichtigen Lieferungen</act:name>
+  <act:id type="new">a11e717d51e42c9493b912cab1431cbe</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1870</act:code>
+  <act:description>Umsatzsteuer aus im anderen EG-Land steuerpflichtigen Lieferungen</act:description>
+  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1871 Umsatzsteuer aus im anderen EG-Land steuerpflichtigen sonstigen Leistungen</act:name>
+  <act:id type="new">0f93c3d10de005d4eb2b5cbbb21f5375</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1871</act:code>
+  <act:description>Umsatzsteuer aus im anderen EG-Land steuerpflichtigen sonstigen Leistungen</act:description>
+  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1872 Umsatzsteuer aus innergemeinschaftlichem Erwerb ohne Vorsteuerabzug</act:name>
+  <act:id type="new">74454bbe97f9283c3af88fb2c514990d</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1872</act:code>
+  <act:description>Umsatzsteuer aus innergemeinschaftlichem Erwerb ohne Vorsteuerabzug</act:description>
+  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1880 Umsatzsteuer nicht fällig</act:name>
+  <act:id type="new">87bca41b0c3c6fb488367cf57b29756b</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1880</act:code>
+  <act:description>Umsatzsteuer nicht fällig</act:description>
+  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1885 Umsatzsteuer nicht fällig 7 %</act:name>
+  <act:id type="new">67f1bb5a0f07073a65f836e315159bb3</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1885</act:code>
+  <act:description>Umsatzsteuer nicht fällig 7 %</act:description>
+  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1890 Umsatzsteuer nicht fällig 19 %</act:name>
+  <act:id type="new">c91fdbaa00b051047c765387e293227a</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1890</act:code>
+  <act:description>Umsatzsteuer nicht fällig 19 %</act:description>
+  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1891 Umsatzsteuer nicht fällig 16 %</act:name>
+  <act:id type="new">fc8f83308b97a6969d98a6a5e4145d40</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1891</act:code>
+  <act:description>Umsatzsteuer nicht fällig 16 %</act:description>
+  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1892 1892</act:name>
+  <act:id type="new">2c380bf4c3d19b1a90047006d9ad2aca</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1892</act:code>
+  <act:description>1892</act:description>
+  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1895 Umsatzsteuer nicht fällig aus im Inland steuerpflichtigen EG-Lieferungen</act:name>
+  <act:id type="new">acc8dc0d60aab30cd8ff7fda9eca9c2f</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1895</act:code>
+  <act:description>Umsatzsteuer nicht fällig aus im Inland steuerpflichtigen EG-Lieferungen</act:description>
+  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1897 1897</act:name>
+  <act:id type="new">ad52bd77e91577e4b691bd44be445af4</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1897</act:code>
+  <act:description>1897</act:description>
+  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1898 1898</act:name>
+  <act:id type="new">1743ea4240ad62423e238535c9d69a62</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1898</act:code>
+  <act:description>1898</act:description>
+  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1901 Umsatzsteuer nach § 13b UStG</act:name>
+  <act:id type="new">2dec241f1920e193f8d15d8a94563277</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1901</act:code>
+  <act:description>Umsatzsteuer nach § 13b UStG</act:description>
+  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1902 Umsatzsteuer nach § 13b UStG, 19 %</act:name>
+  <act:id type="new">69766cf49991d960d1843d7eff085534</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1902</act:code>
+  <act:description>Umsatzsteuer nach § 13b UStG, 19 %</act:description>
+  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1903 Umsatzsteuer nach § 13b UStG, 16 %</act:name>
+  <act:id type="new">2d94a625add265c7ab39dbc0c8de642a</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1903</act:code>
+  <act:description>Umsatzsteuer nach § 13b UStG, 16 %</act:description>
+  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1904 1904</act:name>
+  <act:id type="new">f86c200109abf35851bb1c8b65d06173</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1904</act:code>
+  <act:description>1904</act:description>
+  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1910 Sammelkonto Umsatzsteuer-Vorauszahlung/-erstattung</act:name>
+  <act:id type="new">ae24a1e0091463eba9991f9b1fd89687</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1910</act:code>
+  <act:description>Sammelkonto Umsatzsteuer-Vorauszahlung/-erstattung</act:description>
+  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1911 Sammelkonto Umsatzsteuer-Vorauszahlung 1/11</act:name>
+  <act:id type="new">5ceac39bb172ef8718635f6bcbf6bda9</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1911</act:code>
+  <act:description>Sammelkonto Umsatzsteuer-Vorauszahlung 1/11</act:description>
+  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1912 Nachsteuer UStVA Kz. 65</act:name>
+  <act:id type="new">1061f2cf3f42fd9c7debbfd4737e2eaf</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1912</act:code>
+  <act:description>Nachsteuer UStVA Kz. 65</act:description>
+  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1913 Sammelkonto Umsatzsteuer Vorjahre</act:name>
+  <act:id type="new">06b460cbd9f4f071e9cc04c4d08f1639</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1913</act:code>
+  <act:description>Sammelkonto Umsatzsteuer Vorjahre</act:description>
+  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1914 Sammelkonto unberechtigt ausgewiesene USt</act:name>
+  <act:id type="new">d27d885bc6d022d033103923d7ebf875</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1914</act:code>
+  <act:description>Sammelkonto unberechtigt ausgewiesene USt</act:description>
+  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1915 Steuerzahlungen an andere EG-Länder</act:name>
+  <act:id type="new">bf8905c0bfec0675fab73a1c2f0d8413</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1915</act:code>
+  <act:description>Steuerzahlungen an andere EG-Länder</act:description>
+  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1920 Umsatzsteuer laufendes Jahr</act:name>
+  <act:id type="new">fa76f7313cbdf068bc7c8922dc9e2e35</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1920</act:code>
+  <act:description>Umsatzsteuer laufendes Jahr</act:description>
+  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1930 Einfuhrumsatzsteuerzahlung aufgeschoben</act:name>
+  <act:id type="new">ea84274132e10d5cecec61ef14912afe</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1930</act:code>
+  <act:description>Einfuhrumsatzsteuerzahlung aufgeschoben</act:description>
+  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>5  PASSIVE RECHNUNGSABGRENZUNGSPOSTEN</act:name>
+  <act:id type="new">5bfe9dde49485768883971d0718115dd</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:description> PASSIVE RECHNUNGSABGRENZUNGSPOSTEN</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">40f9cf6a0caaab25723e9f03b6f96c9c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1990 Rechnungsabgrenzungsposten passiv</act:name>
+  <act:id type="new">1c7fba6bcaba6922c6f61d89d4df542a</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1990</act:code>
+  <act:description>Rechnungsabgrenzungsposten passiv</act:description>
+  <act:parent type="guid">5bfe9dde49485768883971d0718115dd</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0 VERMÖGEN/EIGENKAPITAL</act:name>
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+  <act:parent type="guid">632f2d8a5e7f8c65deee666eb67e72eb</act:parent>
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+<gnc:account version="2.0.0">
+  <act:name>1000 Gebundene Rücklagen § 58 Nr. 6 AO</act:name>
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+  <act:code>1000</act:code>
+  <act:description>Gebundene Rücklagen § 58 Nr. 6 AO</act:description>
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+  <act:name>1010 Rücklagen ideeller Bereich bis 2010</act:name>
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+  <act:code>1010</act:code>
+  <act:description>Rücklagen ideeller Bereich bis 2010</act:description>
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+<gnc:account version="2.0.0">
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1011</act:code>
+  <act:description>Rücklagen ideeller Bereich bis 2011</act:description>
+  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
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+<gnc:account version="2.0.0">
+  <act:name>1012 Rücklagen ideeller Bereich bis 2012</act:name>
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+  <act:type>LIABILITY</act:type>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1012</act:code>
+  <act:description>Rücklagen ideeller Bereich bis 2012</act:description>
+  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
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+<gnc:account version="2.0.0">
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1013</act:code>
+  <act:description>Rücklagen ideeller Bereich bis 2013</act:description>
+  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1014 Rücklagen ideeller Bereich bis 2014</act:name>
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+  <act:type>LIABILITY</act:type>
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+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1014</act:code>
+  <act:description>Rücklagen ideeller Bereich bis 2014</act:description>
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+<gnc:account version="2.0.0">
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+    <cmdty:space>ISO4217</cmdty:space>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1015</act:code>
+  <act:description>Rücklagen ideeller Bereich bis 2015</act:description>
+  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
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+<gnc:account version="2.0.0">
+  <act:name>1016 Rücklagen ideeller Bereich bis 2016</act:name>
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+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1016</act:code>
+  <act:description>Rücklagen ideeller Bereich bis 2016</act:description>
+  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
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+<gnc:account version="2.0.0">
+  <act:name>1017 Rücklagen ideeller Bereich bis 2007</act:name>
+  <act:id type="new">3fb428ddeffbf57fb0b801369f7f7c22</act:id>
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+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1017</act:code>
+  <act:description>Rücklagen ideeller Bereich bis 2007</act:description>
+  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
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+<gnc:account version="2.0.0">
+  <act:name>1018 Rücklagen ideeller Bereich bis 2008</act:name>
+  <act:id type="new">94b17ef3f8d8f1e241432ed6c723f853</act:id>
+  <act:type>LIABILITY</act:type>
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+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1018</act:code>
+  <act:description>Rücklagen ideeller Bereich bis 2008</act:description>
+  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
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+<gnc:account version="2.0.0">
+  <act:name>1019 Rücklagen ideeller Bereich bis 2009</act:name>
+  <act:id type="new">042431e9f2f5ae9b38862935aa21d2bc</act:id>
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+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1019</act:code>
+  <act:description>Rücklagen ideeller Bereich bis 2009</act:description>
+  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
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+<gnc:account version="2.0.0">
+  <act:name>1020 Rücklagen Vermögensverwaltung bis 2010</act:name>
+  <act:id type="new">3a3cc36d02036663e79e7e24e44c8824</act:id>
+  <act:type>LIABILITY</act:type>
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+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1020</act:code>
+  <act:description>Rücklagen Vermögensverwaltung bis 2010</act:description>
+  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1021 Rücklagen Vermögensverwaltung bis 2011</act:name>
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+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1021</act:code>
+  <act:description>Rücklagen Vermögensverwaltung bis 2011</act:description>
+  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
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+<gnc:account version="2.0.0">
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+  <act:id type="new">d68c3f47ea279b25e5a9431182d650a4</act:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1022</act:code>
+  <act:description>Rücklagen Vermögensverwaltung bis 2012</act:description>
+  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
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+  <act:id type="new">92901870b5930801b635acd913274c7a</act:id>
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+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1023</act:code>
+  <act:description>Rücklagen Vermögensverwaltung bis 2013</act:description>
+  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
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+  <act:id type="new">1f4ba77d61ab32aff8573eebd3f97c2c</act:id>
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+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1024</act:code>
+  <act:description>Rücklagen Vermögensverwaltung bis 2014</act:description>
+  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
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+  <act:id type="new">fae054d6beafd4717dab6ddbbd4f3af5</act:id>
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+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1025</act:code>
+  <act:description>Rücklagen Vermögensverwaltung bis 2015</act:description>
+  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
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+<gnc:account version="2.0.0">
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+  <act:id type="new">c0b1169f6e26c5b39a53ba2dfea98c18</act:id>
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+  <act:code>1026</act:code>
+  <act:description>Rücklagen Vermögensverwaltung bis 2016</act:description>
+  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
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+  <act:id type="new">8e864488ab6b85fef1ae69ec8bc27018</act:id>
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+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1027</act:code>
+  <act:description>Rücklagen Vermögensverwaltung bis 2007</act:description>
+  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1028</act:code>
+  <act:description>Rücklagen Vermögensverwaltung bis 2008</act:description>
+  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
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+  <act:id type="new">b98f0f874e436d18a41950ca4cf4844e</act:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1029</act:code>
+  <act:description>Rücklagen Vermögensverwaltung bis 2009</act:description>
+  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
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+  <act:id type="new">1ba3ccf721e89d03e694ef74a28d83aa</act:id>
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+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1030</act:code>
+  <act:description>Rücklagen Zweckbetriebe bis 2010</act:description>
+  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
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+<gnc:account version="2.0.0">
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1031</act:code>
+  <act:description>Rücklagen Zweckbetriebe bis 2011</act:description>
+  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
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+  <act:id type="new">7c67337ad6e7de5e7536de183f316f6f</act:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1032</act:code>
+  <act:description>Rücklagen Zweckbetriebe bis 2012</act:description>
+  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
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+  <act:id type="new">c7cd51d0d80654a23e3c5e8ed2c04946</act:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1033</act:code>
+  <act:description>Rücklagen Zweckbetriebe bis 2013</act:description>
+  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1034</act:code>
+  <act:description>Rücklagen Zweckbetriebe bis 2014</act:description>
+  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1035</act:code>
+  <act:description>Rücklagen Zweckbetriebe bis 2015</act:description>
+  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
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+  <act:id type="new">2536fcdb936c0850e7397b3cfb33c89a</act:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1036</act:code>
+  <act:description>Rücklagen Zweckbetriebe bis 2016</act:description>
+  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
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+    <cmdty:space>ISO4217</cmdty:space>
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+  <act:code>1037</act:code>
+  <act:description>Rücklagen Zweckbetriebe bis 2007</act:description>
+  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
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+<gnc:account version="2.0.0">
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+  <act:id type="new">40c1ab90c57c3d8fd382b311e306a642</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1038</act:code>
+  <act:description>Rücklagen Zweckbetriebe bis 2008</act:description>
+  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1039 Rücklagen Zweckbetriebe bis 2009</act:name>
+  <act:id type="new">8314874fedcf498dc758f846afda4fe5</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1039</act:code>
+  <act:description>Rücklagen Zweckbetriebe bis 2009</act:description>
+  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1040 Rücklagen Geschäftsbetriebe bis 2010</act:name>
+  <act:id type="new">88609505c2defe99c24f1bf0c79e53f5</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1040</act:code>
+  <act:description>Rücklagen Geschäftsbetriebe bis 2010</act:description>
+  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
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+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1041</act:code>
+  <act:description>Rücklagen Geschäftsbetriebe bis 2011</act:description>
+  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
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+<gnc:account version="2.0.0">
+  <act:name>1042 Rücklagen Geschäftsbetriebe bis 2012</act:name>
+  <act:id type="new">a1e5b8758cb68b4f5439df4b09f9d3ee</act:id>
+  <act:type>LIABILITY</act:type>
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+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1042</act:code>
+  <act:description>Rücklagen Geschäftsbetriebe bis 2012</act:description>
+  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
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+<gnc:account version="2.0.0">
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+  <act:type>LIABILITY</act:type>
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+    <cmdty:space>ISO4217</cmdty:space>
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+  <act:code>1043</act:code>
+  <act:description>Rücklagen Geschäftsbetriebe bis 2013</act:description>
+  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
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+<gnc:account version="2.0.0">
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+  <act:type>LIABILITY</act:type>
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+    <cmdty:space>ISO4217</cmdty:space>
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+  <act:code>1044</act:code>
+  <act:description>Rücklagen Geschäftsbetriebe bis 2014</act:description>
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+<gnc:account version="2.0.0">
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+  <act:type>LIABILITY</act:type>
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+    <cmdty:space>ISO4217</cmdty:space>
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+  <act:code>1045</act:code>
+  <act:description>Rücklagen Geschäftsbetriebe bis 2015</act:description>
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+  <act:code>1046</act:code>
+  <act:description>Rücklagen Geschäftsbetriebe bis 2016</act:description>
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+  <act:code>1047</act:code>
+  <act:description>Rücklagen Geschäftsbetriebe bis 2007</act:description>
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+    <cmdty:space>ISO4217</cmdty:space>
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+  <act:code>1048</act:code>
+  <act:description>Rücklagen Geschäftsbetriebe bis 2008</act:description>
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+    <cmdty:space>ISO4217</cmdty:space>
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+  <act:code>1049</act:code>
+  <act:description>Rücklagen Geschäftsbetriebe bis 2009</act:description>
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+  <act:code>1070</act:code>
+  <act:description>Freie Rücklagen</act:description>
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+  <act:code>1074</act:code>
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+  <act:description>Rücklage aus sonstigen zeitnah zu verwendenden Mitteln</act:description>
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+  <act:code>1076</act:code>
+  <act:description>Freie Rücklagen § 58 Nr. 7b AO</act:description>
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+  <act:code>1080</act:code>
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+  <act:code>1082</act:code>
+  <act:description>Vortrag ideeller Bereich Bereich</act:description>
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+  <act:code>1084</act:code>
+  <act:description>Vortrag Vermögensverwaltung</act:description>
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+  <act:code>1087</act:code>
+  <act:description>Vortrag Geschäftsbetriebe Sport</act:description>
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+  <act:parent type="guid">632f2d8a5e7f8c65deee666eb67e72eb</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1115 Kapitalerhaltungsrücklage</act:name>
+  <act:id type="new">caaf093707bfc88edc66fcbf5ff2d0ea</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1115</act:code>
+  <act:description>Kapitalerhaltungsrücklage</act:description>
+  <act:parent type="guid">908f85e0e8d84418b781e9afc06b772c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1120 Sonstige Ergebnisrücklagen (Falls Sie die Rücklagen nach dem Zeitpunkt der Auflösung differenziert ausweisen möchten, buchen Sie bitte auf den Konten 1000 ff)</act:name>
+  <act:id type="new">8051a2e475baeb58029f0061bcd91efb</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1120</act:code>
+  <act:description>Sonstige Ergebnisrücklagen (Falls Sie die Rücklagen nach dem Zeitpunkt der Auflösung differenziert ausweisen möchten, buchen Sie bitte auf den Konten 1000 ff)</act:description>
+  <act:parent type="guid">908f85e0e8d84418b781e9afc06b772c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1125 Mittelvortrag</act:name>
+  <act:id type="new">759e8b9bd1014a77c89af48af3cba0b7</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1125</act:code>
+  <act:description>Mittelvortrag</act:description>
+  <act:parent type="guid">908f85e0e8d84418b781e9afc06b772c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>4 gezeichnetes Kapital</act:name>
+  <act:id type="new">82eed00cac1d21ccf61d6831ccdba2e3</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:description>nur GmbH</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">632f2d8a5e7f8c65deee666eb67e72eb</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1140 Gezeichnetes Kapital</act:name>
+  <act:id type="new">21637e247ac013aacf6d03a6abb2fd0f</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1140</act:code>
+  <act:description>Gezeichnetes Kapital</act:description>
+  <act:parent type="guid">82eed00cac1d21ccf61d6831ccdba2e3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>5 Kapitalrücklage</act:name>
+  <act:id type="new">bef1db74ce1d2c91630ddf2aab529520</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:description>nur GmbH</act:description>
+  <act:parent type="guid">632f2d8a5e7f8c65deee666eb67e72eb</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1145 Kapitalrücklage</act:name>
+  <act:id type="new">462106abf18fb2a17969f29c1f186fce</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1145</act:code>
+  <act:description>Kapitalrücklage</act:description>
+  <act:parent type="guid">bef1db74ce1d2c91630ddf2aab529520</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>6 Gewinnrücklagen</act:name>
+  <act:id type="new">2726dfacbc5d1ed15e30f2be271cccb2</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:description>nur GmbH</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">632f2d8a5e7f8c65deee666eb67e72eb</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1150 Gesetzliche Rücklage</act:name>
+  <act:id type="new">52e9a94c160dff0ab102528f3a122a84</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1150</act:code>
+  <act:description>Gesetzliche Rücklage</act:description>
+  <act:parent type="guid">2726dfacbc5d1ed15e30f2be271cccb2</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1153 Rücklage für eigene Anteile</act:name>
+  <act:id type="new">173d6c90af88b4a51013e8590dc6bb6c</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1153</act:code>
+  <act:description>Rücklage für eigene Anteile</act:description>
+  <act:parent type="guid">2726dfacbc5d1ed15e30f2be271cccb2</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1155 Satzungsmäßige Rücklagen</act:name>
+  <act:id type="new">2b45436f7864ced8e3230f4457aeedf0</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1155</act:code>
+  <act:description>Satzungsmäßige Rücklagen</act:description>
+  <act:parent type="guid">2726dfacbc5d1ed15e30f2be271cccb2</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1158 Andere Gewinnrücklagen (Falls Sie die Rücklagen nach dem Zeitpunkt der Auflösung differenziert ausweisen möchten, buchen Sie bitte auf den Konten 1000 ff)</act:name>
+  <act:id type="new">e5ba065aa1b27c6b9d104bc6ae74729e</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1158</act:code>
+  <act:description>Andere Gewinnrücklagen (Falls Sie die Rücklagen nach dem Zeitpunkt der Auflösung differenziert ausweisen möchten, buchen Sie bitte auf den Konten 1000 ff)</act:description>
+  <act:parent type="guid">2726dfacbc5d1ed15e30f2be271cccb2</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>7 Jahresüberschuss / Fehlbetrag</act:name>
+  <act:id type="new">de4dd37cac4ff6b91411cf95994b7730</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:description>nur GmbH</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">632f2d8a5e7f8c65deee666eb67e72eb</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1160 Jahresergebnis (Vortrag)</act:name>
+  <act:id type="new">6052613535a4a8acb08c86b6824436e6</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1160</act:code>
+  <act:description>Jahresergebnis (Vortrag)</act:description>
+  <act:parent type="guid">de4dd37cac4ff6b91411cf95994b7730</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1170 Vereinskapital § 58 Nr. 11 AO</act:name>
+  <act:id type="new">19115072265bfe594a94b80ba2e2a92a</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1170</act:code>
+  <act:description>Vereinskapital § 58 Nr. 11 AO</act:description>
+  <act:parent type="guid">de4dd37cac4ff6b91411cf95994b7730</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>2 Erfolgskonten ideeller Bereich</act:name>
+  <act:id type="new">e8eee0aac2a44c44219fbfd4744bb8c8</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:description>Erträge</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">e24772da4864456b196be5a6301c6756</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0 IDEELLER BEREICH</act:name>
+  <act:id type="new">5176cc002df76b658ab26415581f4746</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:description> IDEELLER BEREICH</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">e8eee0aac2a44c44219fbfd4744bb8c8</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1 EINNAHMEN</act:name>
+  <act:id type="new">56549fe93058559e4a637841568d9d1e</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:description> EINNAHMEN</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">5176cc002df76b658ab26415581f4746</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>2000 Einnahmen Bereich 2000</act:name>
+  <act:id type="new">9aee23a41a769caeaf630e71acc49ad1</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2000</act:code>
+  <act:description>Einnahmen Bereich 2000</act:description>
+  <act:parent type="guid">56549fe93058559e4a637841568d9d1e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>2110 Echte Mitgliedsbeiträge bis 256 Euro</act:name>
+  <act:id type="new">0496353767bcfdcd24ffeb6db9ece6c0</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2110</act:code>
+  <act:description>Echte Mitgliedsbeiträge bis 256 Euro</act:description>
+  <act:parent type="guid">56549fe93058559e4a637841568d9d1e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>2120 Echte Mitgliedsbeiträge 256 - 1.023 Euro</act:name>
+  <act:id type="new">1a03c92a822d15547a93b7e3c1753798</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2120</act:code>
+  <act:description>Echte Mitgliedsbeiträge 256 - 1.023 Euro</act:description>
+  <act:parent type="guid">56549fe93058559e4a637841568d9d1e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>2150 Aufnahmegebühren bis 256 Euro</act:name>
+  <act:id type="new">22f209597c4ca0f71249568cac74c91a</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2150</act:code>
+  <act:description>Aufnahmegebühren bis 256 Euro</act:description>
+  <act:parent type="guid">56549fe93058559e4a637841568d9d1e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>2160 Aufnahmegebühren 256 - 1.534 Euro</act:name>
+  <act:id type="new">c81c6745aebe784304ba8d3c08cdbcf9</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2160</act:code>
+  <act:description>Aufnahmegebühren 256 - 1.534 Euro</act:description>
+  <act:parent type="guid">56549fe93058559e4a637841568d9d1e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>2170 Umlagen</act:name>
+  <act:id type="new">ba42eb59343d194889f345ee0906e8ca</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2170</act:code>
+  <act:description>Umlagen</act:description>
+  <act:parent type="guid">56549fe93058559e4a637841568d9d1e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>2300 Erhaltene nicht steuerbare Zuschüsse</act:name>
+  <act:id type="new">86b3ff5d01422a6668e440a4cfa0781c</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2300</act:code>
+  <act:description>Erhaltene nicht steuerbare Zuschüsse</act:description>
+  <act:parent type="guid">56549fe93058559e4a637841568d9d1e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>2301 Zuschüsse von Verbänden</act:name>
+  <act:id type="new">3e10251141eca0f0da2622d5b082ce8d</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2301</act:code>
+  <act:description>Zuschüsse von Verbänden</act:description>
+  <act:parent type="guid">56549fe93058559e4a637841568d9d1e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>2302 Zuschüsse von Behörden</act:name>
+  <act:id type="new">19ea734fca3b36c3610a156c38c47646</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2302</act:code>
+  <act:description>Zuschüsse von Behörden</act:description>
+  <act:parent type="guid">56549fe93058559e4a637841568d9d1e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>2303 Sonstige Zuschüsse</act:name>
+  <act:id type="new">800c97febe36f0e1fdcd85a53a92e489</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2303</act:code>
+  <act:description>Sonstige Zuschüsse</act:description>
+  <act:parent type="guid">56549fe93058559e4a637841568d9d1e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>2400 Sonstige Einnahmen ideeller Bereich</act:name>
+  <act:id type="new">09a068a4813e270213c2f46521678cf3</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2400</act:code>
+  <act:description>Sonstige Einnahmen ideeller Bereich</act:description>
+  <act:parent type="guid">56549fe93058559e4a637841568d9d1e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>2410 Steuerfreie Einnahmen nicht gemeinnütziger Vereine</act:name>
+  <act:id type="new">35956ba7e87d2731e44561a37dc9f4db</act:id>
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+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:parent type="guid">56549fe93058559e4a637841568d9d1e</act:parent>
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+  <act:description>Steuerfreie Einnahmen gemeinnütziger Vereine</act:description>
+  <act:parent type="guid">56549fe93058559e4a637841568d9d1e</act:parent>
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+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:description>Veräußerungserlöse aus Bereich 2000</act:description>
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+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:description>Erträge aus der Auflösung von Sonderposten mit Rücklageanteil</act:description>
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+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:code>2450</act:code>
+  <act:description>Verrechnete/aufgeteilte Einnahmen ideeller Bereich</act:description>
+  <act:parent type="guid">56549fe93058559e4a637841568d9d1e</act:parent>
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+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2451</act:code>
+  <act:description>Verrechnete Sachbezüge Arbeitnehmer</act:description>
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+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2490</act:code>
+  <act:description>Zuschreibungen</act:description>
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+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:description> AUSGABEN</act:description>
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+    <cmdty:space>ISO4217</cmdty:space>
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+  <act:code>2500</act:code>
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+    <cmdty:space>ISO4217</cmdty:space>
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+  <act:description>Abschreibungen GWG</act:description>
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+    <cmdty:space>ISO4217</cmdty:space>
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+  <act:description>Kalkulatorische Abschreibungen</act:description>
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+    <cmdty:space>ISO4217</cmdty:space>
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+  <act:code>2503</act:code>
+  <act:description>Abschreibungen auf den Sammelposten geringwertige Wirtschaftsgüter</act:description>
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+  <act:description>Sozialversicherungsbeiträge</act:description>
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+  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
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+  <act:id type="new">c6044adcb09114df48160097581b640d</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2704</act:code>
+  <act:description>Sonstige Kosten</act:description>
+  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
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+  <act:id type="new">a98e3863961fbaf73ca4a366ebec5c06</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2750</act:code>
+  <act:description>Verbrauchsabgaben und sonstige Beiträge</act:description>
+  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
+</gnc:account>
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+  <act:id type="new">d69482151c1354b095a6e5a5887cd913</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2751</act:code>
+  <act:description>Abgaben Landesverband</act:description>
+  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
+</gnc:account>
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+  <act:id type="new">b98e3fe09ffdb62b20ce6d72043d0a2f</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2752</act:code>
+  <act:description>Abgaben Fachverband</act:description>
+  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
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+<gnc:account version="2.0.0">
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+  <act:id type="new">b4991b311f5d3683a56f69bd4c214367</act:id>
+  <act:type>EXPENSE</act:type>
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+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2753</act:code>
+  <act:description>Versicherungsbeiträge</act:description>
+  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
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+  <act:id type="new">e1ab7559cf5c8b40b1a8d9cec1659c5b</act:id>
+  <act:type>EXPENSE</act:type>
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+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2800</act:code>
+  <act:description>Mitgliederpflege</act:description>
+  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
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+  <act:id type="new">9c37717e95f533bad1bfedfd6e65e351</act:id>
+  <act:type>EXPENSE</act:type>
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+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2801</act:code>
+  <act:description>Vereinsmitteilungen</act:description>
+  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
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+  <act:id type="new">d7030ddd696c2e31e32685e51d338d1b</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2802</act:code>
+  <act:description>Geschenke, Jubiläen, Ehrungen</act:description>
+  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
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+<gnc:account version="2.0.0">
+  <act:name>2803 Ausbildungskosten</act:name>
+  <act:id type="new">f86d0c04a12aa50c8170e308f7a05c89</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2803</act:code>
+  <act:description>Ausbildungskosten</act:description>
+  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
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+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2804</act:code>
+  <act:description>Lehr- und Jugendarbeit</act:description>
+  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
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+  <act:id type="new">6bbb752250714b5c999ff830c35ef009</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2810</act:code>
+  <act:description>Repräsentationskosten</act:description>
+  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
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+  <act:id type="new">cefcc585d04711c5c21a45036b6edd88</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2892</act:code>
+  <act:description>Einstellungen in Sonderposten mit Rücklageanteil</act:description>
+  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
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+  <act:id type="new">91a710b97a0318b1147d8785a91ed81a</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2893</act:code>
+  <act:description>Anlagenabgänge Restbuchwerte</act:description>
+  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
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+  <act:type>EXPENSE</act:type>
+  <act:commodity>
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+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2894</act:code>
+  <act:description>Steuerberatungskosten</act:description>
+  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
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+  <act:id type="new">25c9656105f1e311608ba34d166d1fe9</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2900</act:code>
+  <act:description>Sonstige Kosten ideeller Bereich</act:description>
+  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
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+  <act:type>EXPENSE</act:type>
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+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2901</act:code>
+  <act:description>Nicht abziehbare Ausgaben</act:description>
+  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
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+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2902</act:code>
+  <act:description>Verrechnete/aufgeteilte Kosten</act:description>
+  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
+</gnc:account>
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+  <act:id type="new">303c21e499f94f1652bfd6e3b67d8e77</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2903</act:code>
+  <act:description>Nicht abziehbare Vorsteuer</act:description>
+  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
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+<gnc:account version="2.0.0">
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+  <act:id type="new">b963d6336e8ae91b05e88808897d7e04</act:id>
+  <act:type>EXPENSE</act:type>
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+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2930</act:code>
+  <act:description>Innergemeinschaftlicher Erwerb ohne Vorsteuerabzug 7 % USt</act:description>
+  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
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+  <act:id type="new">7c6106d3d5723b44cb3d6e036ddf5fe8</act:id>
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+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2935</act:code>
+  <act:description>Innergemeinschaftlicher Erwerb ohne Vorsteuerabzug 19 % USt</act:description>
+  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
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+  <act:id type="new">c24dc9f3c518b869d234d1579d073094</act:id>
+  <act:type>EXPENSE</act:type>
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+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2940</act:code>
+  <act:description>Innergemeinschaftlicher Erwerb ohne Vorsteuerabzug 7 % USt</act:description>
+  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
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+  <act:id type="new">7c49235e6d39764e98085d1e8db0fe7e</act:id>
+  <act:type>EXPENSE</act:type>
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+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2945</act:code>
+  <act:description>Innergemeinschaftlicher Erwerb ohne Vorsteuerabzug 19 % USt</act:description>
+  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
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+  <act:type>INCOME</act:type>
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+    <cmdty:id>EUR</cmdty:id>
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+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
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+  <act:id type="new">c43f61720fa7cafb0eaaa588b4585dba</act:id>
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+  <act:code>3200</act:code>
+  <act:description>Steuerneutrale Einnahmen Bereich 2000</act:description>
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+  <act:type>INCOME</act:type>
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+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>3210</act:code>
+  <act:description>Schenkungen</act:description>
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+  <act:id type="new">65b03d3377535ea7b7fb8717e7525f63</act:id>
+  <act:type>INCOME</act:type>
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+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>3211</act:code>
+  <act:description>Erbschaften</act:description>
+  <act:parent type="guid">5ae96eeefb869ab1fc93e5af206ed2fe</act:parent>
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+  <act:id type="new">f17e988146f74718878b1a4a6c857a23</act:id>
+  <act:type>INCOME</act:type>
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+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>3212</act:code>
+  <act:description>Vermächtnisse</act:description>
+  <act:parent type="guid">5ae96eeefb869ab1fc93e5af206ed2fe</act:parent>
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+  <act:id type="new">879dc79f47dcf20a2e51f7b7776d8219</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
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+  <act:description>Geldzuwendungen gegen Zuwendungsbestätigung</act:description>
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+  <act:description>Geldzuwendungen ohne Zuwendungsbestätigung</act:description>
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+    <cmdty:space>ISO4217</cmdty:space>
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+  <act:description>Sachzuwendungen gegen Zuwendungsbestätigung</act:description>
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+  <act:description>Sachzuwendungen ohne Zuwendungsbestätigung</act:description>
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+  <act:description>Aufwandszuwendungen gegen Zuwendungsbestätigung</act:description>
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+  <act:description>Aufwandszuwendungen ohne Zuwendungsbestätigung</act:description>
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+  <act:description>Steuerneutrale Einnahmen Bereich 4000</act:description>
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+  <act:description>Investitionszulage</act:description>
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+  <act:code>3402</act:code>
+  <act:description>Erstattete Kapitalertragsteuer</act:description>
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+  <act:description>Erstattete und vergütete Körperschaftsteuer</act:description>
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+  <act:code>3410</act:code>
+  <act:description>Nicht steuerbare Kursgewinne Wertpapiere (über 12 Monate) 0 % USt</act:description>
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+  <act:code>3415</act:code>
+  <act:description>Ertrag aus pauschaler Vorsteuer § 23 a UStG</act:description>
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+  <act:code>3420</act:code>
+  <act:description>Verkaufserlöse Vermögensverwaltung</act:description>
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+  <act:code>3421</act:code>
+  <act:description>Verkaufserlöse Anlagevermögen 0 % USt</act:description>
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+  <act:code>3422</act:code>
+  <act:description>Verkaufserlöse Anlagevermögen 7 % USt</act:description>
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+  <act:code>3423</act:code>
+  <act:description>Verkaufserlöse Anlagevermögen 19 % USt</act:description>
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+  <act:code>3424</act:code>
+  <act:description>Verkaufserlöse Wertpapiere</act:description>
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+  <act:code>3450</act:code>
+  <act:description>Nicht abziehbare Ausgaben Bereich 4000</act:description>
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+  <act:description>Abgezogene Kapitalertragsteuer</act:description>
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+  <act:description>Solidaritätszuschlag zur KSt</act:description>
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+  <act:description> Zweckbetriebe Sport</act:description>
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+  <act:code>3800</act:code>
+  <act:description>Steuerneutrale Einnahmen Bereich 8000</act:description>
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+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>3801</act:code>
+  <act:description>Investitionszulage</act:description>
+  <act:parent type="guid">4a3de2b00ce75abc3c2c108c207bd69a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>3815 Ertrag aus pauschaler Vorsteuer § 23 a UStG</act:name>
+  <act:id type="new">5c1145b33829dc4a04f8f1e21b355fd6</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>3815</act:code>
+  <act:description>Ertrag aus pauschaler Vorsteuer § 23 a UStG</act:description>
+  <act:parent type="guid">4a3de2b00ce75abc3c2c108c207bd69a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>3820 Erhaltene Steuerzinsen auf KSt</act:name>
+  <act:id type="new">0c224ad287d6c910d4ce0ebc5c65d0ca</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>3820</act:code>
+  <act:description>Erhaltene Steuerzinsen auf KSt</act:description>
+  <act:parent type="guid">4a3de2b00ce75abc3c2c108c207bd69a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>3850 Nicht abziehb. Ausg. zu Bereich 8000</act:name>
+  <act:id type="new">38879254deb52f7da39cc2ac919170a7</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>3850</act:code>
+  <act:description>Nicht abziehb. Ausg. zu Bereich 8000</act:description>
+  <act:parent type="guid">4a3de2b00ce75abc3c2c108c207bd69a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>3853 Gewerbesteuer</act:name>
+  <act:id type="new">5bfb7926628f902d26d4a79f6881bd34</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>3853</act:code>
+  <act:description>Gewerbesteuer</act:description>
+  <act:parent type="guid">4a3de2b00ce75abc3c2c108c207bd69a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>3854 Solidaritätszuschlag zur KSt</act:name>
+  <act:id type="new">c0ddb56a5f539450d171422cbaac8beb</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>3854</act:code>
+  <act:description>Solidaritätszuschlag zur KSt</act:description>
+  <act:parent type="guid">4a3de2b00ce75abc3c2c108c207bd69a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>3855 Körperschaftsteuer</act:name>
+  <act:id type="new">ccb5070e9afb00293374873b886c2c6f</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>3855</act:code>
+  <act:description>Körperschaftsteuer</act:description>
+  <act:parent type="guid">4a3de2b00ce75abc3c2c108c207bd69a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>3857 Säumnis-/Verspätungszuschläge</act:name>
+  <act:id type="new">6528aa520aaf887cba992a5b7fe8cfce</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>3857</act:code>
+  <act:description>Säumnis-/Verspätungszuschläge</act:description>
+  <act:parent type="guid">4a3de2b00ce75abc3c2c108c207bd69a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>3861 Ausgaben i. S. v. § 4 Abs. 5 EStG</act:name>
+  <act:id type="new">326e6aa4563a06ab9ac9df6fa37580b4</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>3861</act:code>
+  <act:description>Ausgaben i. S. v. § 4 Abs. 5 EStG</act:description>
+  <act:parent type="guid">4a3de2b00ce75abc3c2c108c207bd69a</act:parent>
+</gnc:account>
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+  <act:name>3862 Geschenke nicht abzugsfähig</act:name>
+  <act:id type="new">24f7da4e6072e50519a9fd0e27529cac</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>3862</act:code>
+  <act:description>Geschenke nicht abzugsfähig</act:description>
+  <act:parent type="guid">4a3de2b00ce75abc3c2c108c207bd69a</act:parent>
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+  <act:name>3863 Nicht abzugsfähige Bewirtungskosten</act:name>
+  <act:id type="new">2349aaa859b67c0c2cedc4251ac85433</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>3863</act:code>
+  <act:description>Nicht abzugsfähige Bewirtungskosten</act:description>
+  <act:parent type="guid">4a3de2b00ce75abc3c2c108c207bd69a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>3864 Gezahlte Zinsen auf hinterzogene Steuern</act:name>
+  <act:id type="new">870a934bb6d2f5275ca4d893f086eef1</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>3864</act:code>
+  <act:description>Gezahlte Zinsen auf hinterzogene Steuern</act:description>
+  <act:parent type="guid">4a3de2b00ce75abc3c2c108c207bd69a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>3870 Gezahlte Zinsen gemäß § 233a AO</act:name>
+  <act:id type="new">56b38987ac4df524e2df4267f9ad46a6</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>3870</act:code>
+  <act:description>Gezahlte Zinsen gemäß § 233a AO</act:description>
+  <act:parent type="guid">4a3de2b00ce75abc3c2c108c207bd69a</act:parent>
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+<gnc:account version="2.0.0">
+  <act:name>3873 Gezahlte Aussetzungszinsen KSt</act:name>
+  <act:id type="new">a7fbeee84752149b23f124771cbff28b</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>3873</act:code>
+  <act:description>Gezahlte Aussetzungszinsen KSt</act:description>
+  <act:parent type="guid">4a3de2b00ce75abc3c2c108c207bd69a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>3890 Umsatzsteuer auf unentgeltliche Wertabgaben § 3 Abs. 1 b, Abs. 9a UStG</act:name>
+  <act:id type="new">f9a81fe820d0d463660316a5d7df05b2</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>3890</act:code>
+  <act:description>Umsatzsteuer auf unentgeltliche Wertabgaben § 3 Abs. 1 b, Abs. 9a UStG</act:description>
+  <act:parent type="guid">4a3de2b00ce75abc3c2c108c207bd69a</act:parent>
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+<gnc:account version="2.0.0">
+  <act:name>3895 Aufwand aus Verrechnungsposten (Gegenkonto zu 8158-8166)</act:name>
+  <act:id type="new">c6edf92155f0b37fccf2e5350d7600ec</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>3895</act:code>
+  <act:description>Aufwand aus Verrechnungsposten (Gegenkonto zu 8158-8166)</act:description>
+  <act:parent type="guid">4a3de2b00ce75abc3c2c108c207bd69a</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>3 Sonstige Zweckbetriebe</act:name>
+  <act:id type="new">ffaaf4fbf3edc5c65223dc423692ef3f</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:slots>
+    <slot>
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+<gnc:account version="2.0.0">
+  <act:name>3600 Steuerneutrale Einnahmen Bereich 6000</act:name>
+  <act:id type="new">e475c04d7e2a4b107c22db00bff5573d</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>3600</act:code>
+  <act:description>Steuerneutrale Einnahmen Bereich 6000</act:description>
+  <act:parent type="guid">ffaaf4fbf3edc5c65223dc423692ef3f</act:parent>
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+  <act:name>3615 Ertrag aus pauschaler Vorsteuer § 23 a UStG</act:name>
+  <act:id type="new">e32c21f6b657c3a4baf03fdc8e0a7eaf</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>3615</act:code>
+  <act:description>Ertrag aus pauschaler Vorsteuer § 23 a UStG</act:description>
+  <act:parent type="guid">ffaaf4fbf3edc5c65223dc423692ef3f</act:parent>
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+<gnc:account version="2.0.0">
+  <act:name>3650 Nicht abziehbare Ausgaben Bereich 6000</act:name>
+  <act:id type="new">378a16c4a5a5541e8503f194e508f9a6</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>3650</act:code>
+  <act:description>Nicht abziehbare Ausgaben Bereich 6000</act:description>
+  <act:parent type="guid">ffaaf4fbf3edc5c65223dc423692ef3f</act:parent>
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+<gnc:account version="2.0.0">
+  <act:name>3651 Ausgaben i. S. v. § 4 Abs. 5 EStG</act:name>
+  <act:id type="new">c706bbfa8800415e1a2d30f3c99d2e8f</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>3651</act:code>
+  <act:description>Ausgaben i. S. v. § 4 Abs. 5 EStG</act:description>
+  <act:parent type="guid">ffaaf4fbf3edc5c65223dc423692ef3f</act:parent>
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+<gnc:account version="2.0.0">
+  <act:name>3652 Geschenke nicht abzugsfähig</act:name>
+  <act:id type="new">ed5e99631a536d82efe8aa3a0493f2ca</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>3652</act:code>
+  <act:description>Geschenke nicht abzugsfähig</act:description>
+  <act:parent type="guid">ffaaf4fbf3edc5c65223dc423692ef3f</act:parent>
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+<gnc:account version="2.0.0">
+  <act:name>3653 Nicht abzugsfähige Bewirtungskosten</act:name>
+  <act:id type="new">88a01585540174c216e0d993cccea2e0</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>3653</act:code>
+  <act:description>Nicht abzugsfähige Bewirtungskosten</act:description>
+  <act:parent type="guid">ffaaf4fbf3edc5c65223dc423692ef3f</act:parent>
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+  <act:name>3690 Umsatzsteuer auf unentgeltliche Wertabgaben § 3 Abs. 1 b, Abs. 9a UStG</act:name>
+  <act:id type="new">c4c8a1ee3505a1c2ac52ccba43e1d777</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>3690</act:code>
+  <act:description>Umsatzsteuer auf unentgeltliche Wertabgaben § 3 Abs. 1 b, Abs. 9a UStG</act:description>
+  <act:parent type="guid">ffaaf4fbf3edc5c65223dc423692ef3f</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>4 Geschäftsbetriebe Sport</act:name>
+  <act:id type="new">e1c8abe0110a91b600c774013b3ba0ef</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:parent type="guid">da7429d3199902a893894ea87b558053</act:parent>
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+<gnc:account version="2.0.0">
+  <act:name>3700 Steuerneutrale Einnahmen Bereich 7000</act:name>
+  <act:id type="new">201a62602d309667f6c1d664265c31f4</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>3700</act:code>
+  <act:description>Steuerneutrale Einnahmen Bereich 7000</act:description>
+  <act:parent type="guid">e1c8abe0110a91b600c774013b3ba0ef</act:parent>
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+<gnc:account version="2.0.0">
+  <act:name>3701 Investitionszulage</act:name>
+  <act:id type="new">26f383c648bc902c59eea97d1d01c4cb</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>3701</act:code>
+  <act:description>Investitionszulage</act:description>
+  <act:parent type="guid">e1c8abe0110a91b600c774013b3ba0ef</act:parent>
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+<gnc:account version="2.0.0">
+  <act:name>3710 Steuerfreie Einnahmen zum Verlustausgleich im Teilbereich 7001</act:name>
+  <act:id type="new">4e7bda21c3c898e41b5bb0d2361e52ab</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>3710</act:code>
+  <act:description>Steuerfreie Einnahmen zum Verlustausgleich im Teilbereich 7001</act:description>
+  <act:parent type="guid">e1c8abe0110a91b600c774013b3ba0ef</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>3711 Mitglieder-Umlagen zum Verlustausgleich für Teilbereich 7001</act:name>
+  <act:id type="new">4897f3ef678cfd5c28c1c7340ce6cda6</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>3711</act:code>
+  <act:description>Mitglieder-Umlagen zum Verlustausgleich für Teilbereich 7001</act:description>
+  <act:parent type="guid">e1c8abe0110a91b600c774013b3ba0ef</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>3712 Mitglieder-Zuschüsse zum Verlustausgleich für Teilbereich 7001</act:name>
+  <act:id type="new">6e307b1b8fcc46ef4b225517155587ec</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>3712</act:code>
+  <act:description>Mitglieder-Zuschüsse zum Verlustausgleich für Teilbereich 7001</act:description>
+  <act:parent type="guid">e1c8abe0110a91b600c774013b3ba0ef</act:parent>
+</gnc:account>
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+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>9076</act:code>
+  <act:description>Offene Posten aus 2006</act:description>
+  <act:parent type="guid">6f737b71d2aea4666497cbf5642627ff</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>9077 Offene Posten aus 2007</act:name>
+  <act:id type="new">78da03f37322318bb1d576da124bf8a1</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>9077</act:code>
+  <act:description>Offene Posten aus 2007</act:description>
+  <act:parent type="guid">6f737b71d2aea4666497cbf5642627ff</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>9078 Offene Posten aus 2008</act:name>
+  <act:id type="new">5fce4a4686b2ecff6760ea54d8ffec2c</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>9078</act:code>
+  <act:description>Offene Posten aus 2008</act:description>
+  <act:parent type="guid">6f737b71d2aea4666497cbf5642627ff</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>9079 Offene Posten aus 2009</act:name>
+  <act:id type="new">03ddb712e757858bf44fe5866fc95f46</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>9079</act:code>
+  <act:description>Offene Posten aus 2009</act:description>
+  <act:parent type="guid">6f737b71d2aea4666497cbf5642627ff</act:parent>
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+<gnc:account version="2.0.0">
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+  <act:id type="new">4484e149ea9185894e90f167652ee1d2</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>9090</act:code>
+  <act:description>Summenvortragskonto</act:description>
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+<gnc:account version="2.0.0">
+  <act:name>9091 Offene Posten aus 1991</act:name>
+  <act:id type="new">6a896fca84f5ac2051f0ffd7f8c90f3d</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>9091</act:code>
+  <act:description>Offene Posten aus 1991</act:description>
+  <act:parent type="guid">6f737b71d2aea4666497cbf5642627ff</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>9092 Offene Posten aus 1992</act:name>
+  <act:id type="new">f30ab114afd8c4d4ecee71f397019128</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>9092</act:code>
+  <act:description>Offene Posten aus 1992</act:description>
+  <act:parent type="guid">6f737b71d2aea4666497cbf5642627ff</act:parent>
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+<gnc:account version="2.0.0">
+  <act:name>9093 Offene Posten aus 1993</act:name>
+  <act:id type="new">8efe8597b854d3623fe3aee2b6a059e6</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
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+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>9093</act:code>
+  <act:description>Offene Posten aus 1993</act:description>
+  <act:parent type="guid">6f737b71d2aea4666497cbf5642627ff</act:parent>
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+<gnc:account version="2.0.0">
+  <act:name>9094 Offene Posten aus 1994</act:name>
+  <act:id type="new">6f2b6c6c2c576fad24a0d169871b7721</act:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>9094</act:code>
+  <act:description>Offene Posten aus 1994</act:description>
+  <act:parent type="guid">6f737b71d2aea4666497cbf5642627ff</act:parent>
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+<gnc:account version="2.0.0">
+  <act:name>9095 Offene Posten aus 1995</act:name>
+  <act:id type="new">f44b94c3f9947c64d7fa0b36eeab10b3</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>9095</act:code>
+  <act:description>Offene Posten aus 1995</act:description>
+  <act:parent type="guid">6f737b71d2aea4666497cbf5642627ff</act:parent>
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+<gnc:account version="2.0.0">
+  <act:name>9096 Offene Posten aus 1996</act:name>
+  <act:id type="new">89c2774ce7748f7ff1ab19c38ae56e98</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>9096</act:code>
+  <act:description>Offene Posten aus 1996</act:description>
+  <act:parent type="guid">6f737b71d2aea4666497cbf5642627ff</act:parent>
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+<gnc:account version="2.0.0">
+  <act:name>9097 Offene Posten aus 1997</act:name>
+  <act:id type="new">cdb8643df231d5a297bd0e7db7b06498</act:id>
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+  <act:commodity>
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+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>9097</act:code>
+  <act:description>Offene Posten aus 1997</act:description>
+  <act:parent type="guid">6f737b71d2aea4666497cbf5642627ff</act:parent>
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+<gnc:account version="2.0.0">
+  <act:name>9098 Offene Posten aus 1998</act:name>
+  <act:id type="new">128642412617267a41e55ca9a62bcad8</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>9098</act:code>
+  <act:description>Offene Posten aus 1998</act:description>
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+  <act:name>9099 Offene Posten aus 1999</act:name>
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+  <act:commodity>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>9099</act:code>
+  <act:description>Offene Posten aus 1999</act:description>
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+<gnc:account version="2.0.0">
+  <act:name>9240 Investitionsverbindlichkeiten bei den Leistungsverbindlichkeiten</act:name>
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+  <act:code>9240</act:code>
+  <act:description>Investitionsverbindlichkeiten bei den Leistungsverbindlichkeiten</act:description>
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+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>9241</act:code>
+  <act:description>Investitionsverbindlichkeiten aus Sachanlagenkäufen bei Leistungsverbindlichkeiten</act:description>
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+  <act:name>9242 Investitionsverbindlichkeiten aus Käufen von immateriellen Vermögensgegenständen bei Leistungsverbindlichkeiten</act:name>
+  <act:id type="new">6e7e90700396ac5d8e93efb9bbbb4eca</act:id>
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+    <cmdty:id>EUR</cmdty:id>
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+  <act:code>9242</act:code>
+  <act:description>Investitionsverbindlichkeiten aus Käufen von immateriellen Vermögensgegenständen bei Leistungsverbindlichkeiten</act:description>
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+    <cmdty:id>EUR</cmdty:id>
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+  <act:code>9243</act:code>
+  <act:description>Investitionsverbindlichkeiten aus Käufen von Finanzanlagen bei Leistungsverbindlichkeiten</act:description>
+  <act:parent type="guid">6f737b71d2aea4666497cbf5642627ff</act:parent>
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+  <act:code>9244</act:code>
+  <act:description>Gegenkonto zu Konten 9240-9243</act:description>
+  <act:parent type="guid">6f737b71d2aea4666497cbf5642627ff</act:parent>
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+<gnc:account version="2.0.0">
+  <act:name>9245 Forderungen aus Sachanlagenverkäufen bei sonstigen Vermögensgegenständen</act:name>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>9245</act:code>
+  <act:description>Forderungen aus Sachanlagenverkäufen bei sonstigen Vermögensgegenständen</act:description>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>9246</act:code>
+  <act:description>Forderungen aus Verkäufen immaterieller Vermögensgegenstände bei sonstigen Vermögensgegenständen</act:description>
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+  <act:description>Forderungen aus Verkäufen von Finanzanlagen bei sonstigen Vermögensgegenständen</act:description>
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+  <act:description>Gegenkonto zu Konten 9245-9247</act:description>
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+  <act:id type="new">a6e63b40b9f2805ca5fee4ec6d9686ec</act:id>
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+  <act:description> STATISTISCHE KONTEN FÜR IN DER BILANZ AUSZUWEISENDE HAFTUNGSVERHÄLTNISSE</act:description>
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+  <act:id type="new">6a22c11b80c50916225e0bcf7a94ae86</act:id>
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+  <act:description>Gegenkonto zu 9273-9279 (Soll-Buchung)</act:description>
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+  <act:description>Verbindlichkeiten aus Bürgschaften, Wechsel- und Scheckbürgschaften</act:description>
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+  <act:description>Verpflichtungen aus Treuhandvermögen</act:description>
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+  <act:description>Statistisches Konto für den Gewinnzuschlag nach §§ 6b, 6c und 7g a. F. EStG (Soll) - Gegenkonto zu 9490</act:description>
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+  <act:id type="new">621116837fe207454017653841350ae5</act:id>
+  <act:type>ASSET</act:type>
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+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:description> STATISTISCHE WERTE FÜR ANLAGE EÜR</act:description>
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+<gnc:account version="2.0.0">
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+  <act:id type="new">483988162f02acc10f2941d8f8a10fda</act:id>
+  <act:type>RECEIVABLE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>9500</act:code>
+  <act:description>Forderungen aus Lieferungen und Leistungen zum allgemeinen Umsatzsteuersatz oder eines Kleinunternehmers</act:description>
+  <act:parent type="guid">621116837fe207454017653841350ae5</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>9501 Forderungen aus Lieferungen und Leistungen zum ermäßigten Umsatzsteuersatz</act:name>
+  <act:id type="new">9a18146f98e6d39e806a1c5ea9aaa546</act:id>
+  <act:type>RECEIVABLE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>9501</act:code>
+  <act:description>Forderungen aus Lieferungen und Leistungen zum ermäßigten Umsatzsteuersatz</act:description>
+  <act:parent type="guid">621116837fe207454017653841350ae5</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>9502 Forderungen aus steuerfreien oder nicht steuerbaren Lieferungen und Leistungen</act:name>
+  <act:id type="new">f64404026f7b2cb275d74e2a7ffb1a7d</act:id>
+  <act:type>RECEIVABLE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>9502</act:code>
+  <act:description>Forderungen aus steuerfreien oder nicht steuerbaren Lieferungen und Leistungen</act:description>
+  <act:parent type="guid">621116837fe207454017653841350ae5</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
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+  <act:id type="new">69a689b399349519b15e516730c28efd</act:id>
+  <act:type>PAYABLE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>9505</act:code>
+  <act:description>Verbindlichkeiten aus Lieferungen und Leistungen zum allgemeinen Umsatzsteuersatz</act:description>
+  <act:parent type="guid">621116837fe207454017653841350ae5</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
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+  <act:id type="new">5f46f1313b58099e2c06c7df961f3790</act:id>
+  <act:type>PAYABLE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>9506</act:code>
+  <act:description>Verbindlichkeiten aus Lieferungen und Leistungen zum ermäßigten Umsatzsteuersatz</act:description>
+  <act:parent type="guid">621116837fe207454017653841350ae5</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>9507 Verbindlichkeiten aus Lieferungen und Leistungen ohne Vorsteuer</act:name>
+  <act:id type="new">2793c344ab155a77aa5f5b5c9e56636e</act:id>
+  <act:type>PAYABLE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>9507</act:code>
+  <act:description>Verbindlichkeiten aus Lieferungen und Leistungen ohne Vorsteuer</act:description>
+  <act:parent type="guid">621116837fe207454017653841350ae5</act:parent>
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+<gnc:account version="2.0.0">
+  <act:name>9510 Erlöse zum allgemeinen Umsatzsteuersatz </act:name>
+  <act:id type="new">15c3aab6b3163d74a3fbed7a11f121fe</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>9510</act:code>
+  <act:description>Erlöse zum allgemeinen Umsatzsteuersatz </act:description>
+  <act:parent type="guid">621116837fe207454017653841350ae5</act:parent>
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+<gnc:account version="2.0.0">
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+  <act:id type="new">7b2df5ab7a2812df863d5646d8a95e3c</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>9511</act:code>
+  <act:description>Erlöse zum ermäßigten Umsatzsteuersatz </act:description>
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+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>9512</act:code>
+  <act:description>Erlöse steuerfrei und nicht steuerbar </act:description>
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+  <act:id type="new">4149f7909e0fce9746010a008a291f3f</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>9515</act:code>
+  <act:description>Wareneinkauf zum allgemeinen Umsatzsteuersatz </act:description>
+  <act:parent type="guid">621116837fe207454017653841350ae5</act:parent>
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+  <act:id type="new">f0b82dce0c94735b513c87d366d9a7d0</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>9516</act:code>
+  <act:description>Wareneinkauf zum ermäßigten Umsatzsteuersatz </act:description>
+  <act:parent type="guid">621116837fe207454017653841350ae5</act:parent>
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+<gnc:account version="2.0.0">
+  <act:name>9517 Wareneinkauf ohne Vorsteuerabzug </act:name>
+  <act:id type="new">d9e12322b45598d8e7f83b212690520e</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>9517</act:code>
+  <act:description>Wareneinkauf ohne Vorsteuerabzug </act:description>
+  <act:parent type="guid">621116837fe207454017653841350ae5</act:parent>
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+  <act:id type="new">b0ac4f2c4aa8fe409e3e11bd4996126c</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>9520</act:code>
+  <act:description>Abschreibungen auf Gebäude </act:description>
+  <act:parent type="guid">621116837fe207454017653841350ae5</act:parent>
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+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>9521</act:code>
+  <act:description>Abschreibungen auf Kfz</act:description>
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+  <act:name>9525 Absetzung für außergewöhnliche technische und wirtschaftliche Abnutzung der Gebäude </act:name>
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+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>9525</act:code>
+  <act:description>Absetzung für außergewöhnliche technische und wirtschaftliche Abnutzung der Gebäude </act:description>
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+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>9526</act:code>
+  <act:description>Absetzung für außergewöhnliche technische und wirtschaftliche Abnutzung der Kfz </act:description>
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+  <act:id type="new">58caacb18540a12a3c689b2e7ef7b768</act:id>
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+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>9527</act:code>
+  <act:description>Absetzung für außergewöhnliche technische und wirtschaftliche Abnutzung sonstiger Wirtschaftsgüter</act:description>
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+    <cmdty:space>ISO4217</cmdty:space>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>9530</act:code>
+  <act:description>Sonderabschreibungen nach § 7g Abs. 1 und 2 EStG (ohne Kfz)</act:description>
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+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>9531</act:code>
+  <act:description>Sonderabschreibungen nach § 7g Abs. 1 und 2 EStG (für Kfz)</act:description>
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+  <act:id type="new">a1d839ebff2a124b331390ec3160543a</act:id>
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+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>9535</act:code>
+  <act:description>Umsatzsteuer in den Forderungen zum allgemeinen Umsatzsteuersatz</act:description>
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+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>9536</act:code>
+  <act:description>Umsatzsteuer in den Forderungen zum ermäßigten Umsatzsteuersatz</act:description>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>9540</act:code>
+  <act:description>Vorsteuer in den Verbindlichkeiten zum allgemeinen Umsatzsteuersatz</act:description>
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+  <act:id type="new">262f3240bea3ca8ec4a071251a3fe832</act:id>
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+    <cmdty:space>ISO4217</cmdty:space>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>9541</act:code>
+  <act:description>Vorsteuer in den Verbindlichkeiten zum ermäßigten Umsatzsteuersatz</act:description>
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+<gnc:account version="2.0.0">
+  <act:name>9599 Gegenkonto zu 9500 bis 9598 </act:name>
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+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>9599</act:code>
+  <act:description>Gegenkonto zu 9500 bis 9598 </act:description>
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+  <act:id type="new">d0b291459cd18b6f5cf09ae56c826c6a</act:id>
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+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:description> Statistische Werte für BWA</act:description>
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+  <act:name>9600 Faktor pauschale Vorsteuer 7 %</act:name>
+  <act:id type="new">da5d36d79111b08d53a472f4f42f81f3</act:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>9600</act:code>
+  <act:description>Faktor pauschale Vorsteuer 7 %</act:description>
+  <act:parent type="guid">d0b291459cd18b6f5cf09ae56c826c6a</act:parent>
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+  <act:id type="new">54bd79de7222fb8b059b3d4425bd53c4</act:id>
+  <act:type>ASSET</act:type>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>9620</act:code>
+  <act:description>Fiktive Einnahmen aus Leistungen Dritter</act:description>
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+  <act:id type="new">eaf5d48c0de7e51c429a823721c8fda8</act:id>
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+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:description> PERSONENKONTEN</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
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+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>9  70000-99999 Kreditoren</act:name>
+  <act:id type="new">be959118084962560ecf337a179ffd38</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:description> 70000-99999 Kreditoren</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
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+  <act:parent type="guid">105899b7659b5de044e84e134d634f28</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8  10000-69999 Debitoren</act:name>
+  <act:id type="new">c6368d11046d66d2671ab091c18043c1</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:description> 10000-69999 Debitoren</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
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+  <act:parent type="guid">105899b7659b5de044e84e134d634f28</act:parent>
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+<gnc:account version="2.0.0">
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+  <act:id type="new">aaf82ccad7d01005b8b8c4ee28f74037</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
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+  <act:parent type="guid">e24772da4864456b196be5a6301c6756</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>0 EINNAHMEN GV</act:name>
+  <act:id type="new">c069610ebac81a029859fd75f411f268</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:description>Erfolgskonten für Vermögensverwaltung</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
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+  <act:parent type="guid">aaf82ccad7d01005b8b8c4ee28f74037</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>4000 Steuerfreie Einnahmen gemeinnütziger Vereine</act:name>
+  <act:id type="new">f9138b5b887a74905bcf1e396c2ae69c</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>4000</act:code>
+  <act:description>Steuerfreie Einnahmen gemeinnütziger Vereine</act:description>
+  <act:parent type="guid">c069610ebac81a029859fd75f411f268</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>4100 Einnahmen aus Vermögensverwaltung</act:name>
+  <act:id type="new">f47d62f9bdfec1eddf47e94376fed3fe</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>4100</act:code>
+  <act:description>Einnahmen aus Vermögensverwaltung</act:description>
+  <act:parent type="guid">c069610ebac81a029859fd75f411f268</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>4110 Miet- und Pachterträge 0 % USt</act:name>
+  <act:id type="new">235f5ef878870630b8447b933e249f3b</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>4110</act:code>
+  <act:description>Miet- und Pachterträge 0 % USt</act:description>
+  <act:parent type="guid">c069610ebac81a029859fd75f411f268</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>4111 Miet- und Pachterträge 7 % USt</act:name>
+  <act:id type="new">8959ff46a0d21877f7bcd9857989ff95</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>4111</act:code>
+  <act:description>Miet- und Pachterträge 7 % USt</act:description>
+  <act:parent type="guid">c069610ebac81a029859fd75f411f268</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>4120 Einnahmen aus Vermietung für längere Dauer</act:name>
+  <act:id type="new">07e28b000f3d75b637bb91e1805213d6</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>4120</act:code>
+  <act:description>Einnahmen aus Vermietung für längere Dauer</act:description>
+  <act:parent type="guid">c069610ebac81a029859fd75f411f268</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>4121 Vermietung längere Dauer 0 % USt</act:name>
+  <act:id type="new">d1f5eb26a92f6841f04a85ef2883916a</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>4121</act:code>
+  <act:description>Vermietung längere Dauer 0 % USt</act:description>
+  <act:parent type="guid">c069610ebac81a029859fd75f411f268</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>4122 Vermietung Betriebsvorrichtungen längere Dauer 7 % USt</act:name>
+  <act:id type="new">d04891e967e5841e4591dc57b6b1f118</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>4122</act:code>
+  <act:description>Vermietung Betriebsvorrichtungen längere Dauer 7 % USt</act:description>
+  <act:parent type="guid">c069610ebac81a029859fd75f411f268</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>4150 Zinserträge 0 % USt</act:name>
+  <act:id type="new">c7331bbf903f45389094c0e3ba670318</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>4150</act:code>
+  <act:description>Zinserträge 0 % USt</act:description>
+  <act:parent type="guid">c069610ebac81a029859fd75f411f268</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>4151 Erträge aus Wertpapieren 0 % USt</act:name>
+  <act:id type="new">ffbaff4a2df5bc25ffff23861314ded4</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>4151</act:code>
+  <act:description>Erträge aus Wertpapieren 0 % USt</act:description>
+  <act:parent type="guid">c069610ebac81a029859fd75f411f268</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>4152 Kursgewinne aus Wertpapieren 0 % USt</act:name>
+  <act:id type="new">b443a78d9a8121808ce07051de842a21</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>4152</act:code>
+  <act:description>Kursgewinne aus Wertpapieren 0 % USt</act:description>
+  <act:parent type="guid">c069610ebac81a029859fd75f411f268</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>4200 Erlöse von Werbeunternehmen</act:name>
+  <act:id type="new">5751cca7fb7da7d72263b09f62d573c1</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>4200</act:code>
+  <act:description>Erlöse von Werbeunternehmen</act:description>
+  <act:parent type="guid">c069610ebac81a029859fd75f411f268</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>4201 Erlöse Werbeunternehmen 7 % USt</act:name>
+  <act:id type="new">0d6baf30a98b87671fa9f2f3d85ee850</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>4201</act:code>
+  <act:description>Erlöse Werbeunternehmen 7 % USt</act:description>
+  <act:parent type="guid">c069610ebac81a029859fd75f411f268</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
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+  <act:id type="new">11c4c72c86d9c752dcd9d2d671399148</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>4202</act:code>
+  <act:description>Übertragene Werbeflächenrechte</act:description>
+  <act:parent type="guid">c069610ebac81a029859fd75f411f268</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
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+  <act:id type="new">56bce9e2ff10ebcb4b086facafef34a3</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>4203</act:code>
+  <act:description>Übertragene Lautsprecherwerbung</act:description>
+  <act:parent type="guid">c069610ebac81a029859fd75f411f268</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
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+  <act:id type="new">7ae298ec27b73c85ba654c45bfd60495</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>4239</act:code>
+  <act:description>Verrechnete/aufgeteilte Einnahmen</act:description>
+  <act:parent type="guid">c069610ebac81a029859fd75f411f268</act:parent>
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+<gnc:account version="2.0.0">
+  <act:name>4340 Verkaufserlöse Anlagevermögen</act:name>
+  <act:id type="new">50da23ff3d0539c70db44db8f885eefd</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>4340</act:code>
+  <act:description>Verkaufserlöse Anlagevermögen</act:description>
+  <act:parent type="guid">c069610ebac81a029859fd75f411f268</act:parent>
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+<gnc:account version="2.0.0">
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+  <act:id type="new">2d11278d198971845e8d2b4a0be24492</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>4343</act:code>
+  <act:description>Erträge aus der Auflösung von Sonderposten mit Rücklageanteil</act:description>
+  <act:parent type="guid">c069610ebac81a029859fd75f411f268</act:parent>
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+  <act:id type="new">ff6c37901e0b6205ec285c34984b2dc1</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>4398</act:code>
+  <act:description>Umgebuchte Einnahmen wg. Verlust Gemeinnützigkeit (Gegenkonto 4498)</act:description>
+  <act:parent type="guid">c069610ebac81a029859fd75f411f268</act:parent>
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+<gnc:account version="2.0.0">
+  <act:name>1 EINNAHMEN NGV</act:name>
+  <act:id type="new">1299d68f0b0d7f5eb4d52087c2f104c0</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:description> EINNAHMEN NGV</act:description>
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+  <act:id type="new">dd68d8b2ff567caa94a0f1a9239d5ded</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>4400</act:code>
+  <act:description>Steuerpflichtige Einnahmen nicht gemeinnütziger Vereine</act:description>
+  <act:parent type="guid">1299d68f0b0d7f5eb4d52087c2f104c0</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>4410 Miet- und Pachterträge 0 % USt</act:name>
+  <act:id type="new">faa6fff0ecc77f0243e7e6617390238a</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>4410</act:code>
+  <act:description>Miet- und Pachterträge 0 % USt</act:description>
+  <act:parent type="guid">1299d68f0b0d7f5eb4d52087c2f104c0</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>4411 Miet- und Pachterträge 19 % USt</act:name>
+  <act:id type="new">5557fa64907f1b3c1b92262a790ffa48</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>4411</act:code>
+  <act:description>Miet- und Pachterträge 19 % USt</act:description>
+  <act:parent type="guid">1299d68f0b0d7f5eb4d52087c2f104c0</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
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+  <act:id type="new">e01f8aa20e8f560f02d23908c33e5cf8</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>4415</act:code>
+  <act:description>Sonstige Mieterträge</act:description>
+  <act:parent type="guid">1299d68f0b0d7f5eb4d52087c2f104c0</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>4420 Zinserträge 0 % USt</act:name>
+  <act:id type="new">a0f1022e50fc50a9a751a00cdedda968</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>4420</act:code>
+  <act:description>Zinserträge 0 % USt</act:description>
+  <act:parent type="guid">1299d68f0b0d7f5eb4d52087c2f104c0</act:parent>
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+<gnc:account version="2.0.0">
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+  <act:id type="new">9bbaf4d5b427af93fda37f543c6a4b7f</act:id>
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+    <cmdty:space>ISO4217</cmdty:space>
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+  <act:id type="new">5f653f8f92e76049f4dbdf5b313d5d57</act:id>
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+    <cmdty:space>ISO4217</cmdty:space>
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+  <act:description>Steuerpflichtige Kursgewinne aus Wertpapieren 0 % USt</act:description>
+  <act:parent type="guid">1299d68f0b0d7f5eb4d52087c2f104c0</act:parent>
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+  <act:description> AUSGABEN / WERBUNGSKOSTEN</act:description>
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+  <act:description>Abschreibungen Anlagevermögen</act:description>
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+  <act:description>Abschreibungen auf Finanzanlagen</act:description>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>4906</act:code>
+  <act:description>Abziehbare Vorsteuer</act:description>
+  <act:parent type="guid">5b2722c42aaecb875b86de30d9ab619d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>4907 Nicht abziehbare Vorsteuer</act:name>
+  <act:id type="new">19198019130dca9f8de1e16bca9d296e</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>4907</act:code>
+  <act:description>Nicht abziehbare Vorsteuer</act:description>
+  <act:parent type="guid">5b2722c42aaecb875b86de30d9ab619d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>5 Erfolgskonten für ertragssteuerfreie Zweckbetriebe Sport</act:name>
+  <act:id type="new">f31a353a5e92c93c105c1ca62aa7f94b</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:description> EINNAHMEN/ERTRÄGE</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
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+  <act:parent type="guid">e24772da4864456b196be5a6301c6756</act:parent>
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+<gnc:account version="2.0.0">
+  <act:name>1 ZWECKBETRIEBE SPORT</act:name>
+  <act:id type="new">33a4a983777ff078b427fe592848376c</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:description> ZWECKBETRIEBE SPORT</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
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+  <act:parent type="guid">f31a353a5e92c93c105c1ca62aa7f94b</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>ZWECKBETRIEBE SPORT 1 (UST-PFLICHTIG)</act:name>
+  <act:id type="new">1aa2a9c0e8e8ec5b0525153c95c3cd36</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:description> ZWECKBETRIEBE SPORT 1 (UST-PFLICHTIG)</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
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+  <act:parent type="guid">33a4a983777ff078b427fe592848376c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1 EINNAHMEN/ERTRÄGE</act:name>
+  <act:id type="new">0f2ef1e2e3ed486e7a772de3cc43c600</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:description>Erträge</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
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+  <act:parent type="guid">1aa2a9c0e8e8ec5b0525153c95c3cd36</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>5000 Eintrittsgelder Sport 1</act:name>
+  <act:id type="new">6e9ed24ead43fe366a6cdd1a9aeafa82</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>5000</act:code>
+  <act:description>Eintrittsgelder Sport 1</act:description>
+  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>5005 Eintrittsgelder aus Wettkämpfen 7 % USt</act:name>
+  <act:id type="new">64d8c7b82da914c0a7984d4fead1f94d</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>5005</act:code>
+  <act:description>Eintrittsgelder aus Wettkämpfen 7 % USt</act:description>
+  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>5010 Eintrittsgelder aus Fußballspielen 7 % USt</act:name>
+  <act:id type="new">036ae05a940d358897a514e8b53c3eec</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>5010</act:code>
+  <act:description>Eintrittsgelder aus Fußballspielen 7 % USt</act:description>
+  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>5015 Eintrittsgelder aus Sportturnen 7 % USt</act:name>
+  <act:id type="new">7b01ba52e2137f7273290bda6e43b8aa</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>5015</act:code>
+  <act:description>Eintrittsgelder aus Sportturnen 7 % USt</act:description>
+  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>5020 Eintrittsgelder aus sonstigen sportlichen Veranstaltungen 7 % USt</act:name>
+  <act:id type="new">aeb8ed4c3e16cd933760f4fd145a252b</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>5020</act:code>
+  <act:description>Eintrittsgelder aus sonstigen sportlichen Veranstaltungen 7 % USt</act:description>
+  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>5021 Eintrittsgelder aus Sport 1 (7 % USt)</act:name>
+  <act:id type="new">1119f2531726df84b3956615c99c18af</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>5021</act:code>
+  <act:description>Eintrittsgelder aus Sport 1 (7 % USt)</act:description>
+  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>5022 Eintrittsgelder aus Sport 2 (7 % USt)</act:name>
+  <act:id type="new">41410697f12f87ec945a1e3fabaebc99</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>5022</act:code>
+  <act:description>Eintrittsgelder aus Sport 2 (7 % USt)</act:description>
+  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>5023 Eintrittsgelder aus Sport 3 (7 % USt)</act:name>
+  <act:id type="new">5d75fc01ebccf837450e2c869d691951</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>5023</act:code>
+  <act:description>Eintrittsgelder aus Sport 3 (7 % USt)</act:description>
+  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>5050 Einnahmen aus Sportreisen</act:name>
+  <act:id type="new">a08b241a8f2c58ab3259bb11dc5a1099</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>5050</act:code>
+  <act:description>Einnahmen aus Sportreisen</act:description>
+  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>5055 Einnahmen nicht steuerbar nach UStG</act:name>
+  <act:id type="new">101f228a69189979aa24176fed9cf354</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>5055</act:code>
+  <act:description>Einnahmen nicht steuerbar nach UStG</act:description>
+  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>5060 Einnahmen 0 % USt</act:name>
+  <act:id type="new">f06e82329f40cb934eb00da077f755b6</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>5060</act:code>
+  <act:description>Einnahmen 0 % USt</act:description>
+  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>5065 Einnahmen 7 % USt</act:name>
+  <act:id type="new">dd73ccd8087621868844937eeeb2dccf</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>5065</act:code>
+  <act:description>Einnahmen 7 % USt</act:description>
+  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>5070 Einnahmen aus sonstigen sportlichen Veranstaltungen</act:name>
+  <act:id type="new">db474c92527a559672d24564996a298e</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>5070</act:code>
+  <act:description>Einnahmen aus sonstigen sportlichen Veranstaltungen</act:description>
+  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>5075 Einnahmen aus Leistungen gegenüber Nichtmitgliedern 7 % USt</act:name>
+  <act:id type="new">273d113b612e2d041ff77cccab5caa4a</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>5075</act:code>
+  <act:description>Einnahmen aus Leistungen gegenüber Nichtmitgliedern 7 % USt</act:description>
+  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>5080 Erstattungen der Gastmannschaften</act:name>
+  <act:id type="new">0aea8418659a8a2632258ff75f15db93</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>5080</act:code>
+  <act:description>Erstattungen der Gastmannschaften</act:description>
+  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>5085 Einnahmen aus Auswahlspielen 7 % USt</act:name>
+  <act:id type="new">6d3917ccd2489c7ee6edf1b776ccc5ab</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>5085</act:code>
+  <act:description>Einnahmen aus Auswahlspielen 7 % USt</act:description>
+  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>5090 Einnahmen aus USt-pflichtigen Sportkursen/-lehrgängen ohne bezahlte Sportler</act:name>
+  <act:id type="new">25bc5a7c725f9e73f58e4cbbc3c56e23</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>5090</act:code>
+  <act:description>Einnahmen aus USt-pflichtigen Sportkursen/-lehrgängen ohne bezahlte Sportler</act:description>
+  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>5100 Einnahmen aus Leistungen gegenüber Mitgliedern</act:name>
+  <act:id type="new">c79cfb03b75cf7edbdb37f953c431538</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>5100</act:code>
+  <act:description>Einnahmen aus Leistungen gegenüber Mitgliedern</act:description>
+  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>5105 Platzgebühren 7 % USt</act:name>
+  <act:id type="new">e273e4bd49377aa0831b7e2fc5fef896</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>5105</act:code>
+  <act:description>Platzgebühren 7 % USt</act:description>
+  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>5110 Hallengebühren 7 % USt</act:name>
+  <act:id type="new">5d79fe1ae35b6bfa8c9c12665f2e40e7</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>5110</act:code>
+  <act:description>Hallengebühren 7 % USt</act:description>
+  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>5115 Chartergebühren 7 % USt</act:name>
+  <act:id type="new">4ad352c2f734df716b244399d027f884</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>5115</act:code>
+  <act:description>Chartergebühren 7 % USt</act:description>
+  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>5120 Unechte Mitgliedsbeiträge</act:name>
+  <act:id type="new">2cc666334df4bbdfed77d700a02d16fa</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>5120</act:code>
+  <act:description>Unechte Mitgliedsbeiträge</act:description>
+  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
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+<gnc:account version="2.0.0">
+  <act:name>5200 Einnahmen aus steuerbaren Zuschüssen für Zweckbetrieb Sport</act:name>
+  <act:id type="new">06d26fb5962b79f4b0cc9e440a2c7228</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>5200</act:code>
+  <act:description>Einnahmen aus steuerbaren Zuschüssen für Zweckbetrieb Sport</act:description>
+  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>5205 Zuschüsse von Verbänden und Organisationen</act:name>
+  <act:id type="new">cb6196b4db3bdaeb9fbca2784fda1946</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:description>Ausbildungszuschüsse von Verbänden und Organisationen</act:description>
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+  <act:description>Zuschüsse von Behörden</act:description>
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+  <act:description>Ausbildungszuschüsse von Behörden</act:description>
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+  <act:description>Sonstige Zuschüsse</act:description>
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+    <cmdty:id>EUR</cmdty:id>
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+  <act:description>Sonstige Einnahmen Zweckbetrieb Sport</act:description>
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+  <act:code>5260</act:code>
+  <act:description>Einnahmen aus Ablöse/Freigabe unbezahlter Sportler 7 % USt</act:description>
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+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>5265</act:code>
+  <act:description>Ablösesummen über 2.556 Euro 7 % USt</act:description>
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+  <act:description>Verkaufserlöse Anlagevermögen Zweckbetrieb 7 % USt</act:description>
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+  <act:description>Erträge aus der Auflösung von Sonderposten mit Rücklageanteil</act:description>
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+  <act:description>Einnahmen aus Nebenleistungen</act:description>
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+  <act:description>Umgebuchte Einnahmen B 5000 (Gegenkonto 8980) </act:description>
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+  <act:description>Aufwendungen für bezogene Leistungen</act:description>
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+  <act:description>Abgaben für AltersversorgungAbschreibungen</act:description>
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+  <act:description>Abschreibungen Anlagevermögen Teilbereich 5001</act:description>
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+  <act:description>Abschreibungen GWG</act:description>
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+  <act:description>Abschreibungen auf den Sammelposten geringwertige Wirtschaftsgüter</act:description>
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+  <act:description>Abschreibungen auf Sportler-Ablösezahlungen</act:description>
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+  <act:description>Abschreibungen auf Umlaufvermögen, unüblich hoch</act:description>
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+  <act:description>Reisekosten für aktive Vereinsmitglieder</act:description>
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+  <act:description>Reisekosten Arbeitnehmer Verpflegungsmehraufwand</act:description>
+  <act:parent type="guid">b83fd09b546ffe759da623133f6735f5</act:parent>
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+  <act:commodity-scu>100</act:commodity-scu>
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+  <act:description>Reisekosten Arbeitnehmer</act:description>
+  <act:parent type="guid">b83fd09b546ffe759da623133f6735f5</act:parent>
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+  <act:description>Spesenersatz an aktive Nichtmitglieder mit Kostennachweis</act:description>
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+  <act:description>Sonstige veranstaltungsabhängige Kosten</act:description>
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+  <act:description>Reisekosten Arbeitnehmer Verpflegungsmehraufwand</act:description>
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+  <act:id type="new">0374e2c0d7fe3903b8e8ae52cc2e3685</act:id>
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+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>5702</act:code>
+  <act:description>Einnahmen aus Vorträgen/Sport 0 % USt</act:description>
+  <act:parent type="guid">34e1bcf96b4568e2e5c403c22401f020</act:parent>
+</gnc:account>
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+  <act:name>5704 Einnahmen aus Kursen/Sport 0 % USt</act:name>
+  <act:id type="new">27a606e8c9f93d32d6495c1f71997618</act:id>
+  <act:type>INCOME</act:type>
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+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>5704</act:code>
+  <act:description>Einnahmen aus Kursen/Sport 0 % USt</act:description>
+  <act:parent type="guid">34e1bcf96b4568e2e5c403c22401f020</act:parent>
+</gnc:account>
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+  <act:id type="new">08ca10014b799490051d20d603bb21c9</act:id>
+  <act:type>INCOME</act:type>
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+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>5706</act:code>
+  <act:description>Einnahmen aus sonstigen Veranstaltungen 0 % USt</act:description>
+  <act:parent type="guid">34e1bcf96b4568e2e5c403c22401f020</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>5720 Sport-Erlöse 0 % i. S. v. § 4 Nr. 22b UStG</act:name>
+  <act:id type="new">076a53c0a564d2854359af4c66711f77</act:id>
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+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>5720</act:code>
+  <act:description>Sport-Erlöse 0 % i. S. v. § 4 Nr. 22b UStG</act:description>
+  <act:parent type="guid">34e1bcf96b4568e2e5c403c22401f020</act:parent>
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+  <act:name>5722 Teilnehmergebühren 0 % USt</act:name>
+  <act:id type="new">1004bfb97b369b7a7a11c418a2950154</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>5722</act:code>
+  <act:description>Teilnehmergebühren 0 % USt</act:description>
+  <act:parent type="guid">34e1bcf96b4568e2e5c403c22401f020</act:parent>
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+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>5724</act:code>
+  <act:description>Startgelder 0 % USt</act:description>
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+    <cmdty:space>ISO4217</cmdty:space>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>5726</act:code>
+  <act:description>Meldegebühren 0 % USt</act:description>
+  <act:parent type="guid">34e1bcf96b4568e2e5c403c22401f020</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
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+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>5728</act:code>
+  <act:description>Teilnehmergebühren 0 % USt Sportwettkämpfe</act:description>
+  <act:parent type="guid">34e1bcf96b4568e2e5c403c22401f020</act:parent>
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+  <act:name>5740 Sport Jugendhilfe 0 % i. S. v. § 4 Nr. 25a+b UStG</act:name>
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+  <act:type>INCOME</act:type>
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+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>5740</act:code>
+  <act:description>Sport Jugendhilfe 0 % i. S. v. § 4 Nr. 25a+b UStG</act:description>
+  <act:parent type="guid">34e1bcf96b4568e2e5c403c22401f020</act:parent>
+</gnc:account>
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+  <act:name>5742 Einnahmen aus Lehrgängen Jugendhilfe Sport 0 % USt</act:name>
+  <act:id type="new">4f26b85a05ba50b94f39db4be8c13412</act:id>
+  <act:type>INCOME</act:type>
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+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>5742</act:code>
+  <act:description>Einnahmen aus Lehrgängen Jugendhilfe Sport 0 % USt</act:description>
+  <act:parent type="guid">34e1bcf96b4568e2e5c403c22401f020</act:parent>
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+    <cmdty:space>ISO4217</cmdty:space>
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+  <act:code>5744</act:code>
+  <act:description>Einnahmen aus Sportunterricht Jugendhilfe 0 % USt</act:description>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>5750</act:code>
+  <act:description>Sport Jugendhilfe 0 % i. S. v. § 4 Nr. 25c UStG</act:description>
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+  <act:id type="new">ac2b4eec55f1a600eca647a7b48f8688</act:id>
+  <act:type>INCOME</act:type>
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+    <cmdty:space>ISO4217</cmdty:space>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>5752</act:code>
+  <act:description>Einnahmen aus Darbietungen Jugendlicher 0 % USt</act:description>
+  <act:parent type="guid">34e1bcf96b4568e2e5c403c22401f020</act:parent>
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+  <act:name>5754 Einnahmen aus Darbietungen Jugendlicher und Erwachsener 0 % USt</act:name>
+  <act:id type="new">d42571a826222e88c5b423941ace9592</act:id>
+  <act:type>INCOME</act:type>
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+  <act:commodity-scu>100</act:commodity-scu>
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+  <act:description>Einnahmen aus Darbietungen Jugendlicher und Erwachsener 0 % USt</act:description>
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+  <act:name>5760 Sonstige Einnahmen 0 % USt Zweckbetrieb Sport 2</act:name>
+  <act:id type="new">3142524a78037779be1468e2865a2218</act:id>
+  <act:type>INCOME</act:type>
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+  <act:code>5760</act:code>
+  <act:description>Sonstige Einnahmen 0 % USt Zweckbetrieb Sport 2</act:description>
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+    <cmdty:space>ISO4217</cmdty:space>
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+  <act:commodity-scu>100</act:commodity-scu>
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+  <act:description>Anteilig verrechnete Einnahmen/Erlöse</act:description>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>5780</act:code>
+  <act:description>Sonstige betriebliche Erträge</act:description>
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+  <act:name>5782 Veräußerungserlöse 0 % i. S. v. § 4 Nr. 12 UStG</act:name>
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+  <act:code>5782</act:code>
+  <act:description>Veräußerungserlöse 0 % i. S. v. § 4 Nr. 12 UStG</act:description>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>5783</act:code>
+  <act:description>Erträge aus der Auflösung von Sonderposten mit Rücklageanteil</act:description>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>5784</act:code>
+  <act:description>Einnahmen aus Nebenleistungen</act:description>
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+  <act:name>2 AUSGABEN/AUFWENDUNGEN</act:name>
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+  <act:description> AUSGABEN/AUFWENDUNGEN</act:description>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>5800</act:code>
+  <act:description>Aufwendungen für Roh-, Hilfs- und Betriebsstoffe/bezogene Waren</act:description>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>5810</act:code>
+  <act:description>Aufwendungen für bezogene Leistungen</act:description>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>5820</act:code>
+  <act:description>Personalkosten Übungsleiter, Trainer</act:description>
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+  <act:code>5822</act:code>
+  <act:description>Sonstige Personalkosten</act:description>
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+  <act:description>Abgaben für Altersversorgung</act:description>
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+  <act:description>Abschreibungen Anlagevermögen Bereich 5000</act:description>
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+  <act:description>Abschreibungen auf den Sammelposten geringwertige Wirtschaftsgüter</act:description>
+  <act:parent type="guid">964adbc28277734805258d30ea5fdc3c</act:parent>
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+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>5848</act:code>
+  <act:description>Kalkulatorische Abschreibungen</act:description>
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+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>5850</act:code>
+  <act:description>Abschreibungen geleistete Ablösezahlungen</act:description>
+  <act:parent type="guid">964adbc28277734805258d30ea5fdc3c</act:parent>
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+  <act:id type="new">46b49430ca445db26e0742f86d3670fa</act:id>
+  <act:type>EXPENSE</act:type>
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+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>5860</act:code>
+  <act:description>Unmittelbare Kosten des Sportunterrichts </act:description>
+  <act:parent type="guid">964adbc28277734805258d30ea5fdc3c</act:parent>
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+  <act:id type="new">109b21d926be71955d6a32c08bdb09ac</act:id>
+  <act:type>EXPENSE</act:type>
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+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>5865</act:code>
+  <act:description>Unmittelbare Kosten Darbietungen Jugendlicher und Erwachsener </act:description>
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+  <act:type>EXPENSE</act:type>
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+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>5870</act:code>
+  <act:description>Sonstige Kosten Teilbereich 5700 </act:description>
+  <act:parent type="guid">964adbc28277734805258d30ea5fdc3c</act:parent>
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+  <act:id type="new">e400def56540913891a4f60e5bbb4c68</act:id>
+  <act:type>EXPENSE</act:type>
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+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>5872</act:code>
+  <act:description>Sonstige Kosten sportliche Veranstaltungen </act:description>
+  <act:parent type="guid">964adbc28277734805258d30ea5fdc3c</act:parent>
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+  <act:id type="new">3eaa03ba0a0a127c6d7ed520587730b4</act:id>
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+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:code>5874</act:code>
+  <act:description>Sonstige Kosten Jugendhilfe </act:description>
+  <act:parent type="guid">964adbc28277734805258d30ea5fdc3c</act:parent>
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+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>5875</act:code>
+  <act:description>Einstellungen in Sonderposten mit Rücklageanteil </act:description>
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+  <act:type>EXPENSE</act:type>
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+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>5876</act:code>
+  <act:description>Reisekostenerstattung Arbeitnehmer </act:description>
+  <act:parent type="guid">964adbc28277734805258d30ea5fdc3c</act:parent>
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+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
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+  <act:description>Anlagenabgänge Restbuchwerte</act:description>
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+    <cmdty:id>EUR</cmdty:id>
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+  <act:code>5878</act:code>
+  <act:description>Betriebskosten Ausstattung, Geräte </act:description>
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+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>5879</act:code>
+  <act:description>Steuerberatungskosten </act:description>
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+  <act:description>Nicht abziehbare Vorsteuer</act:description>
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+  <act:description>Verrechnungskonto aufzuteilende Posten Teilbereich 5700 </act:description>
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+  <act:description>Gegenkonto 8980</act:description>
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+  <act:description>Umsatzerlöse </act:description>
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+  <act:description>Umsatzerlöse 0 % </act:description>
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+  <act:description>Einnahmen kulturelle Veranstaltungen Jugendhilfe</act:description>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>6833</act:code>
+  <act:description>Gas, Heizung</act:description>
+  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>6834 Sonstige Raumkosten</act:name>
+  <act:id type="new">ef633fa31322b5b08fbea4341a58a070</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>6834</act:code>
+  <act:description>Sonstige Raumkosten</act:description>
+  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>6835 Gema-Gebühren</act:name>
+  <act:id type="new">fea50e56dae29925e835a01b77453299</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>6835</act:code>
+  <act:description>Gema-Gebühren</act:description>
+  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>6839 Miete, Pacht</act:name>
+  <act:id type="new">57d6c28af511787415a1b008204de675</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>6839</act:code>
+  <act:description>Miete, Pacht</act:description>
+  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>6840 Verwaltungskosten</act:name>
+  <act:id type="new">464c165185346e2ef88251a1b51bafe0</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>6840</act:code>
+  <act:description>Verwaltungskosten</act:description>
+  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>6841 Porto, Telefon, Bürobedarf</act:name>
+  <act:id type="new">b0cdb5f4636a40854da80269ff968642</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>6841</act:code>
+  <act:description>Porto, Telefon, Bürobedarf</act:description>
+  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>6845 Geschenke abzugsfähig</act:name>
+  <act:id type="new">cc5e7f5a2291c73a31757d9c678d0d62</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>6845</act:code>
+  <act:description>Geschenke abzugsfähig</act:description>
+  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>6850 Fahrzeuge, Transportmittel</act:name>
+  <act:id type="new">a9e69e5c38ea76a3a7127d45e77bdbef</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>6850</act:code>
+  <act:description>Fahrzeuge, Transportmittel</act:description>
+  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>6853 Versicherungen</act:name>
+  <act:id type="new">102aee09b1cb3a31cc44949883f4722e</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>6853</act:code>
+  <act:description>Versicherungen</act:description>
+  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>6855 Verrechnete / aufgeteilte Kosten</act:name>
+  <act:id type="new">71768e0df4b52ae2444d27da12ea7af8</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>6855</act:code>
+  <act:description>Verrechnete / aufgeteilte Kosten</act:description>
+  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>6860 Anteilige Zinsaufwendungen</act:name>
+  <act:id type="new">d957c3c280272827296d74cc756d5c85</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>6860</act:code>
+  <act:description>Anteilige Zinsaufwendungen</act:description>
+  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>6862 Einstellungen in Sonderposten mit Rücklageanteil</act:name>
+  <act:id type="new">56912e31eb69973e17e23a8f2a639e20</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>6862</act:code>
+  <act:description>Einstellungen in Sonderposten mit Rücklageanteil</act:description>
+  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>6863 Anlagenabgänge Restbuchwerte</act:name>
+  <act:id type="new">5ce58fe2cd9c531df7cd1bef1ae51919</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>6863</act:code>
+  <act:description>Anlagenabgänge Restbuchwerte</act:description>
+  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>6864 Steuerberatungskosten</act:name>
+  <act:id type="new">22981b34f803e57e60626f002679cb43</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>6864</act:code>
+  <act:description>Steuerberatungskosten</act:description>
+  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>6865 Anteilige Umsatzsteuerzahlungen</act:name>
+  <act:id type="new">dd48c0c6af0c3c0542e9f27e24409abb</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>6865</act:code>
+  <act:description>Anteilige Umsatzsteuerzahlungen</act:description>
+  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>6875 Abziehbare Vorsteuer</act:name>
+  <act:id type="new">8395dfd62e6d43980f3710f5474ff872</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>6875</act:code>
+  <act:description>Abziehbare Vorsteuer</act:description>
+  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>6877 Nicht abziehbare Vorsteuer</act:name>
+  <act:id type="new">b69e3731ca4e9fd9e95ba4b811335338</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>6877</act:code>
+  <act:description>Nicht abziehbare Vorsteuer</act:description>
+  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>6880 Aufzuteilende Vorsteuer</act:name>
+  <act:id type="new">d90f0f6ccc186a46fea91a3ede683b65</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>6880</act:code>
+  <act:description>Aufzuteilende Vorsteuer</act:description>
+  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>6885 Aufzuteilende Posten Teilbereich 6500</act:name>
+  <act:id type="new">ca9bd69ffaffa86aee74dd847d2e7da1</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>6885</act:code>
+  <act:description>Aufzuteilende Posten Teilbereich 6500</act:description>
+  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>6890 Unmittelbare Kosten des Unterrichts</act:name>
+  <act:id type="new">62badf6e94aa79620c992cd74eccacbc</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>6890</act:code>
+  <act:description>Unmittelbare Kosten des Unterrichts</act:description>
+  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>6895 Unmittelbare Kosten Darbietung Jugendlicher und Erwachsene</act:name>
+  <act:id type="new">ce30802b3d83d06bbaeedffdf09e4f04</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>6895</act:code>
+  <act:description>Unmittelbare Kosten Darbietung Jugendlicher und Erwachsene</act:description>
+  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>6950 Zinsen und ähnliche Aufwendungen</act:name>
+  <act:id type="new">f43ccc4dc9e06a712b5deb668a2ea64d</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>6950</act:code>
+  <act:description>Zinsen und ähnliche Aufwendungen</act:description>
+  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>6960 Außerordentliche Erträge</act:name>
+  <act:id type="new">ad175fbc8f6e506edd9548de410b2033</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>6960</act:code>
+  <act:description>Außerordentliche Erträge</act:description>
+  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>6965 Außerordentliche Aufwendungen</act:name>
+  <act:id type="new">05b28c2dbf9663358ace56afc964ac0a</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>6965</act:code>
+  <act:description>Außerordentliche Aufwendungen</act:description>
+  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>6975 Sonstige Steuern</act:name>
+  <act:id type="new">a5cf12c9d72e6ee0c66dee73aa0c482b</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>6975</act:code>
+  <act:description>Sonstige Steuern</act:description>
+  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1 SONSTIGE ZWECKBETRIEBE 2 (UST-PFLICHTIG) </act:name>
+  <act:id type="new">dfab753344bd204ad3f8fd861a884b98</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:parent type="guid">72067f50dc3d4067cc2256f92fb40779</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1 EINNAHMEN/ERTRÄGE</act:name>
+  <act:id type="new">e6b2e4f7aea4a1f21689829905baa3f2</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:description>Erträge</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">dfab753344bd204ad3f8fd861a884b98</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>6000 Umsatzerlöse</act:name>
+  <act:id type="new">1c5a94f67d14ab833181ba06c12ed321</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>6000</act:code>
+  <act:description>Umsatzerlöse</act:description>
+  <act:parent type="guid">e6b2e4f7aea4a1f21689829905baa3f2</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>6005 Umsatzerlöse 7 %</act:name>
+  <act:id type="new">af7a36f12aba022cde2b7e80ad86a97e</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>6005</act:code>
+  <act:description>Umsatzerlöse 7 %</act:description>
+  <act:parent type="guid">e6b2e4f7aea4a1f21689829905baa3f2</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>6008 Vermietung Sportanlagen an Mitglieder</act:name>
+  <act:id type="new">960a9a04f737ddf1cc8adc0ca5a5324c</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>6008</act:code>
+  <act:description>Vermietung Sportanlagen an Mitglieder</act:description>
+  <act:parent type="guid">e6b2e4f7aea4a1f21689829905baa3f2</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>6010 Eintrittsgelder</act:name>
+  <act:id type="new">b03d16495269da7297b58dadfe0c2ea0</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>6010</act:code>
+  <act:description>Eintrittsgelder</act:description>
+  <act:parent type="guid">e6b2e4f7aea4a1f21689829905baa3f2</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>6012 Zuwendungen Dritter (Sponsoren) 7 %</act:name>
+  <act:id type="new">72f92966a9d3b967513e2ffa26d0745b</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>6012</act:code>
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+    <cmdty:space>ISO4217</cmdty:space>
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+  <act:description>Andere aktivierte Eigenleistungen</act:description>
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+  <act:description>Einnahmen aus Nebenleistungen</act:description>
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+  <act:description>Unentgeltliche Wertabgaben 7 % USt</act:description>
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+  <act:description> AUSGABEN/AUFWENDUNGEN</act:description>
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+  <act:description>Aufwendungen für Roh-, Hilfs- und Betriebsstoffe</act:description>
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+  <act:description>Aufwendungen für bezogene Leistungen</act:description>
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+  <act:description>Löhne und Gehälter</act:description>
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+  <act:description>Personalkosten Übungsleiter</act:description>
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+  <act:description>Abschreibungen auf den Sammelposten geringwertige Wirtschaftsgüter</act:description>
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+  <act:description>Reisekosten Arbeitnehmer Verpflegungsmehraufwand </act:description>
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+    <cmdty:space>ISO4217</cmdty:space>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>6320</act:code>
+  <act:description>Reisekosten Arbeitnehmer</act:description>
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+    <cmdty:space>ISO4217</cmdty:space>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>6325</act:code>
+  <act:description>Km-Geld-Erstattung</act:description>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>6328</act:code>
+  <act:description>Veranstaltungsabhängige Kosten</act:description>
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+  <act:description>Reinigungskosten</act:description>
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+  <act:code>6330</act:code>
+  <act:description>Gebäudekosten</act:description>
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+  <act:description>Strom </act:description>
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+    <cmdty:space>ISO4217</cmdty:space>
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+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:code>6333</act:code>
+  <act:description>Gas, Heizung </act:description>
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+  <act:code>6334</act:code>
+  <act:description>Sonstige Raumkosten </act:description>
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+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>6335</act:code>
+  <act:description>Gema-Gebühren</act:description>
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+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>6336</act:code>
+  <act:description>Musikkosten </act:description>
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+  <act:code>6339</act:code>
+  <act:description>Miete, Pacht </act:description>
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+  <act:code>6340</act:code>
+  <act:description>Verwaltungskosten </act:description>
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+  <act:code>6341</act:code>
+  <act:description>Porto, Telefon, Bürobedarf </act:description>
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+    <cmdty:space>ISO4217</cmdty:space>
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+  <act:description>Literatur, Zeitschriften, Bücher</act:description>
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+  <act:code>6345</act:code>
+  <act:description>Geschenke abzugsfähig </act:description>
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+  <act:description>Repräsentationskosten</act:description>
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+  <act:code>6350</act:code>
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+  <act:code>6353</act:code>
+  <act:description>Versicherungen</act:description>
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+  <act:description>Verrechnete / aufgeteilte Kosten</act:description>
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+  <act:description>Anteilige Zinsaufwendungen</act:description>
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+  <act:description>Anlagenabgänge Restbuchwerte </act:description>
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+  <act:code>6364</act:code>
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+  <act:description>Anteilige Umsatzsteuerzahlungen3) </act:description>
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+  <act:description>Aufzuteilende Posten Teilbereich 6000 </act:description>
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+  <act:description>Ertrag aus Storno Trainingskosten (Gegenkonto 3795)</act:description>
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+  <act:description>Einnahmen Reklameflächen 19 % USt </act:description>
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+  <act:description>Einnahmen Trikotwerbung 19 % USt </act:description>
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+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>7821</act:code>
+  <act:description>Einnahmen Verkauf Embleme/Abzeichen </act:description>
+  <act:parent type="guid">800a1a02bd3cd2228a3dc80ca8fd877c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>7830 Kurzfristige Vermietung von Sportstätten an Nichtmitglieder </act:name>
+  <act:id type="new">4e16ac99fe0d579576976fadbdd15377</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>7830</act:code>
+  <act:description>Kurzfristige Vermietung von Sportstätten an Nichtmitglieder </act:description>
+  <act:parent type="guid">800a1a02bd3cd2228a3dc80ca8fd877c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>7831 Kurzfristige Vermietung an Nichtmitglieder </act:name>
+  <act:id type="new">f6a4935075de62b07a79e00cd702ef85</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>7831</act:code>
+  <act:description>Kurzfristige Vermietung an Nichtmitglieder </act:description>
+  <act:parent type="guid">800a1a02bd3cd2228a3dc80ca8fd877c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>7832 Stundenweise Vermietung von Spielfeldern 19 % USt </act:name>
+  <act:id type="new">1d5230842f13b226676c6b88ce1581c5</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>7832</act:code>
+  <act:description>Stundenweise Vermietung von Spielfeldern 19 % USt </act:description>
+  <act:parent type="guid">800a1a02bd3cd2228a3dc80ca8fd877c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>7833 Stundenweise Vermietung von Tennisplätzen 19 % USt </act:name>
+  <act:id type="new">4eaa0a744d3bd2e8882548ecef8c9fbc</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>7833</act:code>
+  <act:description>Stundenweise Vermietung von Tennisplätzen 19 % USt </act:description>
+  <act:parent type="guid">800a1a02bd3cd2228a3dc80ca8fd877c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>7834 Stundenweise Vermietung von Schwimmhallen 19 % USt </act:name>
+  <act:id type="new">ff7d51d1b45252c5d477e4d18cf26a16</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>7834</act:code>
+  <act:description>Stundenweise Vermietung von Schwimmhallen 19 % USt </act:description>
+  <act:parent type="guid">800a1a02bd3cd2228a3dc80ca8fd877c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>7835 Stundenweise Vermietung von Kegelbahnen 19 % USt </act:name>
+  <act:id type="new">7de2d0ba3c61de6b0063e4ba2f038209</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>7835</act:code>
+  <act:description>Stundenweise Vermietung von Kegelbahnen 19 % USt </act:description>
+  <act:parent type="guid">800a1a02bd3cd2228a3dc80ca8fd877c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>7836 Stundenweise Vermietung von Geräten 19 % USt </act:name>
+  <act:id type="new">3de1383289f51495dedf69cf2439b66e</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>7836</act:code>
+  <act:description>Stundenweise Vermietung von Geräten 19 % USt </act:description>
+  <act:parent type="guid">800a1a02bd3cd2228a3dc80ca8fd877c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>7837 Einnahmen Greenfee 19 % USt </act:name>
+  <act:id type="new">a9057a99163042b0b33d0b0ec079a794</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>7837</act:code>
+  <act:description>Einnahmen Greenfee 19 % USt </act:description>
+  <act:parent type="guid">800a1a02bd3cd2228a3dc80ca8fd877c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>7840 Sonstige Einnahmen Teilbereich 7800</act:name>
+  <act:id type="new">e59d3eefade6958df12b4220c7267844</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>7840</act:code>
+  <act:description>Sonstige Einnahmen Teilbereich 7800</act:description>
+  <act:parent type="guid">800a1a02bd3cd2228a3dc80ca8fd877c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>7841 Verkaufserlöse Anlagevermögen Teilbereich 7800 19 % USt</act:name>
+  <act:id type="new">6bcb79a3082748c8a1740e047a99c23f</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>7841</act:code>
+  <act:description>Verkaufserlöse Anlagevermögen Teilbereich 7800 19 % USt</act:description>
+  <act:parent type="guid">800a1a02bd3cd2228a3dc80ca8fd877c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>7842 Erträge aus der Auflösung von Sonderposten mit Rücklageanteil</act:name>
+  <act:id type="new">7103e4d9a2a2abe7feb81bcd5307adb3</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>7842</act:code>
+  <act:description>Erträge aus der Auflösung von Sonderposten mit Rücklageanteil</act:description>
+  <act:parent type="guid">800a1a02bd3cd2228a3dc80ca8fd877c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>2 AUSGABEN/AUFWENDUNGEN </act:name>
+  <act:id type="new">a170f91b5315e08cbab263c1ebe1257c</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:description> AUSGABEN/AUFWENDUNGEN </act:description>
+  <act:slots>
+    <slot>
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+  <act:parent type="guid">5ab7dec60ddf50e15b89a68ed22b7787</act:parent>
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+<gnc:account version="2.0.0">
+  <act:name>7850 Unmittelbare Ausgaben zur Werbung </act:name>
+  <act:id type="new">1cf39bc5f5bffe43727cf249917899ce</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>7850</act:code>
+  <act:description>Unmittelbare Ausgaben zur Werbung </act:description>
+  <act:parent type="guid">a170f91b5315e08cbab263c1ebe1257c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>7851 Werbekosten-Pauschbetrag 85 % (Gegenkonto zu 3795) </act:name>
+  <act:id type="new">82d66eae10566d91df6702d4b1410914</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>7851</act:code>
+  <act:description>Werbekosten-Pauschbetrag 85 % (Gegenkonto zu 3795) </act:description>
+  <act:parent type="guid">a170f91b5315e08cbab263c1ebe1257c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>7852 Tatsächliche Kosten Werbung </act:name>
+  <act:id type="new">12853c67c880dab95c40b5a55e1bb01c</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>7852</act:code>
+  <act:description>Tatsächliche Kosten Werbung </act:description>
+  <act:parent type="guid">a170f91b5315e08cbab263c1ebe1257c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>7854 Anteilige Druckkosten </act:name>
+  <act:id type="new">86f105b506f4bf8b21e6b04a57009835</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>7854</act:code>
+  <act:description>Anteilige Druckkosten </act:description>
+  <act:parent type="guid">a170f91b5315e08cbab263c1ebe1257c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>7855 Anteilige Versandkosten </act:name>
+  <act:id type="new">709fe0e492a031409243025f0da91435</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>7855</act:code>
+  <act:description>Anteilige Versandkosten </act:description>
+  <act:parent type="guid">a170f91b5315e08cbab263c1ebe1257c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>7856 Werbemittlungskosten </act:name>
+  <act:id type="new">7192cace558f97f56438933e6464e38b</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>7856</act:code>
+  <act:description>Werbemittlungskosten </act:description>
+  <act:parent type="guid">a170f91b5315e08cbab263c1ebe1257c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>7858 Ertrag aus Storno tatsächliche Werbekosten (Gegenkonto zu 3795) </act:name>
+  <act:id type="new">8bff099a451c717372a816105aeed19e</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>7858</act:code>
+  <act:description>Ertrag aus Storno tatsächliche Werbekosten (Gegenkonto zu 3795) </act:description>
+  <act:parent type="guid">a170f91b5315e08cbab263c1ebe1257c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>7860 Unmittelbare Ausgaben zur Sportstättenvermietung </act:name>
+  <act:id type="new">136f3d554d5d564c4faa171bd8d8bb51</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>7860</act:code>
+  <act:description>Unmittelbare Ausgaben zur Sportstättenvermietung </act:description>
+  <act:parent type="guid">a170f91b5315e08cbab263c1ebe1257c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>7861 Anteilige Kostenumlage für Sportstätten </act:name>
+  <act:id type="new">61ef6bb048756539e74fdc18ce5b0363</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>7861</act:code>
+  <act:description>Anteilige Kostenumlage für Sportstätten </act:description>
+  <act:parent type="guid">a170f91b5315e08cbab263c1ebe1257c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>7870 Verschiedene Kosten Teilbereich 7800 </act:name>
+  <act:id type="new">b434c404cbf98613c2a20a2aa319cae0</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>7870</act:code>
+  <act:description>Verschiedene Kosten Teilbereich 7800 </act:description>
+  <act:parent type="guid">a170f91b5315e08cbab263c1ebe1257c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>7871 Verrechnete/aufgeteilte Kosten Teilbereich 7800 </act:name>
+  <act:id type="new">d79614d228eeacacbc41b3ce7e6b90f6</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>7871</act:code>
+  <act:description>Verrechnete/aufgeteilte Kosten Teilbereich 7800 </act:description>
+  <act:parent type="guid">a170f91b5315e08cbab263c1ebe1257c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>7872 Anlagenabgänge Restbuchwerte </act:name>
+  <act:id type="new">47dd288fc551a3b4fb97a8c4ce3563d3</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>7872</act:code>
+  <act:description>Anlagenabgänge Restbuchwerte </act:description>
+  <act:parent type="guid">a170f91b5315e08cbab263c1ebe1257c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>7873 Steuerberatungskosten</act:name>
+  <act:id type="new">90ed67696560210a6791f61a28763732</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>7873</act:code>
+  <act:description>Steuerberatungskosten</act:description>
+  <act:parent type="guid">a170f91b5315e08cbab263c1ebe1257c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>7874 Einstellungen in Sonderposten mit Rücklageanteil </act:name>
+  <act:id type="new">75d8eb59d3100e607388fa75460bf5d1</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>7874</act:code>
+  <act:description>Einstellungen in Sonderposten mit Rücklageanteil </act:description>
+  <act:parent type="guid">a170f91b5315e08cbab263c1ebe1257c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>7875 Anteilige Umsatzsteuerzahlungen</act:name>
+  <act:id type="new">ae95a2cee0a44a5eee74355da0a6633e</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>7875</act:code>
+  <act:description>Anteilige Umsatzsteuerzahlungen</act:description>
+  <act:parent type="guid">a170f91b5315e08cbab263c1ebe1257c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>7876 Aufzuteilende Vorsteuer</act:name>
+  <act:id type="new">01a6184cfc058566e99ef3fee44a1307</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>7876</act:code>
+  <act:description>Aufzuteilende Vorsteuer</act:description>
+  <act:parent type="guid">a170f91b5315e08cbab263c1ebe1257c</act:parent>
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+<gnc:account version="2.0.0">
+  <act:name>7877 Abziehbare Vorsteuer </act:name>
+  <act:id type="new">6d6d7138387edea462ec60badaa0257d</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>7877</act:code>
+  <act:description>Abziehbare Vorsteuer </act:description>
+  <act:parent type="guid">a170f91b5315e08cbab263c1ebe1257c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>7878 Nicht abziehbare Vorsteuer</act:name>
+  <act:id type="new">cde78f29eace452d1b2e5ad9c0323308</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>7878</act:code>
+  <act:description>Nicht abziehbare Vorsteuer</act:description>
+  <act:parent type="guid">a170f91b5315e08cbab263c1ebe1257c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>7879 Aufzuteilende Posten Teilbereich 7800</act:name>
+  <act:id type="new">51d6d4a6b266e8dfb047bd25d08137b7</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>7879</act:code>
+  <act:description>Aufzuteilende Posten Teilbereich 7800</act:description>
+  <act:parent type="guid">a170f91b5315e08cbab263c1ebe1257c</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8 Erfolgskonten für andere ertragssteuerpflichtige Geschäftsbetriebe</act:name>
+  <act:id type="new">a6ad1d7db43b109ab9e5f65233425e21</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+    <slot>
+      <slot:key>notes</slot:key>
+      <slot:value type="string">Betriebseinnahmen und Betriebsausgaben aus anderen nicht steuerbegünstigten wirtschaftlichen Geschäftsbetrieben gemeinnütziger Vereine und nicht gemeinnütziger Vereine (Tätigkeitsbereich 8000)</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">e24772da4864456b196be5a6301c6756</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1 SONSTIGE GESCHÄFTSBETRIEBE</act:name>
+  <act:id type="new">5d98b4b983b3bc3c8898e22a61d83fd3</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:description> SONSTIGE GESCHÄFTSBETRIEBE</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">a6ad1d7db43b109ab9e5f65233425e21</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1 SONSTIGE GESCHÄFTSBETRIEBE 1</act:name>
+  <act:id type="new">870223afdab52838fef83e1e373c0e8e</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:description> SONSTIGE GESCHÄFTSBETRIEBE 1</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">5d98b4b983b3bc3c8898e22a61d83fd3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1 EINNAHMEN/ERTRÄGE</act:name>
+  <act:id type="new">d39a2ca747fc414e367e74d91edf5c32</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:description>Erträge</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">870223afdab52838fef83e1e373c0e8e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8000 Einnahmen aus Umsatzerlösen</act:name>
+  <act:id type="new">6bd095645887818e6a44fda8ba78b88f</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8000</act:code>
+  <act:description>Einnahmen aus Umsatzerlösen</act:description>
+  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8002 Eintrittsgelder aus geselligen Veranstaltungen</act:name>
+  <act:id type="new">6ee2f4fef9089589dffbd4cb1880d038</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8002</act:code>
+  <act:description>Eintrittsgelder aus geselligen Veranstaltungen</act:description>
+  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8004 Erlöse aus Handelswaren</act:name>
+  <act:id type="new">d00955a2d99dec8b4ad1e0fbdd016ad9</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8004</act:code>
+  <act:description>Erlöse aus Handelswaren</act:description>
+  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8006 Erlöse aus Leistungen</act:name>
+  <act:id type="new">036439138749fe67ca638172d8ecb017</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8006</act:code>
+  <act:description>Erlöse aus Leistungen</act:description>
+  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8008 Erlöse aus Leihgebühren</act:name>
+  <act:id type="new">e6a6b1efe05f3174fcb785c01b185fac</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8008</act:code>
+  <act:description>Erlöse aus Leihgebühren</act:description>
+  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8010 Erlöse aus Geldspielautomaten</act:name>
+  <act:id type="new">fc3986efd2b8bd57aae9b2aa8ae8be0d</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8010</act:code>
+  <act:description>Erlöse aus Geldspielautomaten</act:description>
+  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8012 Einnahmen aus Werbung Reklameflächen</act:name>
+  <act:id type="new">a435e92e0024eba814b4f8374e234274</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8012</act:code>
+  <act:description>Einnahmen aus Werbung Reklameflächen</act:description>
+  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8014 Anzeigengeschäfte (z. B. Vereinszeitschrift, Programme)</act:name>
+  <act:id type="new">7f5677042a801d9f288981c204ee4a5f</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8014</act:code>
+  <act:description>Anzeigengeschäfte (z. B. Vereinszeitschrift, Programme)</act:description>
+  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8016 Sonstige Werbeeinnahmen</act:name>
+  <act:id type="new">b8485e9d51db4011d7d80c1e0aaf1f28</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8016</act:code>
+  <act:description>Sonstige Werbeeinnahmen</act:description>
+  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8018 Kurzfristige Benutzungsgebühren von Nichtmitgliedern</act:name>
+  <act:id type="new">7a70fc3e248094a0413d6d96b64d8b25</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8018</act:code>
+  <act:description>Kurzfristige Benutzungsgebühren von Nichtmitgliedern</act:description>
+  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8020 Erlöse umsatzsteuerfrei § 4 Nr. 7 ff UStG</act:name>
+  <act:id type="new">f18c2e7969f7aedabb33ab0f8708453a</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8020</act:code>
+  <act:description>Erlöse umsatzsteuerfrei § 4 Nr. 7 ff UStG</act:description>
+  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8022 Einnahmen aus steuerschädlichen Lotterien und Ausspielungen § 4 Nr. 9b UStG</act:name>
+  <act:id type="new">0b2e01e21a6f3bc16b425d3fcb1e4a57</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8022</act:code>
+  <act:description>Einnahmen aus steuerschädlichen Lotterien und Ausspielungen § 4 Nr. 9b UStG</act:description>
+  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8024 Erlöse umsatzsteuerfrei § 4 Nr. 1-6 UStG</act:name>
+  <act:id type="new">f1fa1419acdce799330c6e99130bbdab</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8024</act:code>
+  <act:description>Erlöse umsatzsteuerfrei § 4 Nr. 1-6 UStG</act:description>
+  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8026 Erlöse 7 % USt.</act:name>
+  <act:id type="new">c253ce4c1f6b8197473f069a7d7c0098</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8026</act:code>
+  <act:description>Erlöse 7 % USt.</act:description>
+  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8028 Erlöse Speisen/Getränke 7 % USt (kein Verzehr an Ort und Stelle)</act:name>
+  <act:id type="new">edb7b97ad713cdc016c46a937b6cf2da</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8028</act:code>
+  <act:description>Erlöse Speisen/Getränke 7 % USt (kein Verzehr an Ort und Stelle)</act:description>
+  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8030 Erlöse 19 % USt</act:name>
+  <act:id type="new">0758b6806c6392720373933896248605</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8030</act:code>
+  <act:description>Erlöse 19 % USt</act:description>
+  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8032 Erlöse 19 % USt Vereinsgaststätte u. ä.</act:name>
+  <act:id type="new">8d65313d1c2cec91ccb48afd01ca0e02</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8032</act:code>
+  <act:description>Erlöse 19 % USt Vereinsgaststätte u. ä.</act:description>
+  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8034 Erlöse Speisen/Getränke außerhalb Gaststätte 19 % USt</act:name>
+  <act:id type="new">686d9d78429be8df3a7e3171174db458</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8034</act:code>
+  <act:description>Erlöse Speisen/Getränke außerhalb Gaststätte 19 % USt</act:description>
+  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8036 Erlöse Festzeltbetrieb 19 % USt</act:name>
+  <act:id type="new">6f8311f95e44fadd0a883020d08cadae</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8036</act:code>
+  <act:description>Erlöse Festzeltbetrieb 19 % USt</act:description>
+  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8038 Getränkeumsatz</act:name>
+  <act:id type="new">276f9392e19c20f98067af4c447720db</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8038</act:code>
+  <act:description>Getränkeumsatz</act:description>
+  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8042 Verrechnungskonto Geldspielautomaten</act:name>
+  <act:id type="new">76d0d7d291d9353e627cb48d6521e2c3</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8042</act:code>
+  <act:description>Verrechnungskonto Geldspielautomaten</act:description>
+  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8044 Provisionserlöse</act:name>
+  <act:id type="new">2072c635cf016112a236f9f5b3b7f4ae</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8044</act:code>
+  <act:description>Provisionserlöse</act:description>
+  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8046 Erlösschmälerungen</act:name>
+  <act:id type="new">d302f0045e076cfd3ecbaa7fe6096205</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8046</act:code>
+  <act:description>Erlösschmälerungen</act:description>
+  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8047 Gewährte Skonti</act:name>
+  <act:id type="new">11de81e3e45bc049948ab6c629e34595</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8047</act:code>
+  <act:description>Gewährte Skonti</act:description>
+  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8048 Nicht steuerbare Umsätze</act:name>
+  <act:id type="new">56347004463bd08ec5b12c0653ec4c88</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8048</act:code>
+  <act:description>Nicht steuerbare Umsätze</act:description>
+  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8050 Umsatzsteuervergütungen</act:name>
+  <act:id type="new">6dd18421c20bda388fc7bffd83c5b5fa</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8050</act:code>
+  <act:description>Umsatzsteuervergütungen</act:description>
+  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8052 Unentgeltliche Wertabgaben</act:name>
+  <act:id type="new">a5ba3d899eea40fa42b1436ff39ab3b3</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8052</act:code>
+  <act:description>Unentgeltliche Wertabgaben</act:description>
+  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8054 Entnahme von Gegenständen § 3/1b/1 UStG (Waren)</act:name>
+  <act:id type="new">06414a3d23529733aa9307ee044f8549</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8054</act:code>
+  <act:description>Entnahme von Gegenständen § 3/1b/1 UStG (Waren)</act:description>
+  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8056 Unentgeltliche Zuwendungen Gegenstände § 3/1b/2, 3 UStG</act:name>
+  <act:id type="new">50dbaf32d1df4cda3abc0153c163a378</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8056</act:code>
+  <act:description>Unentgeltliche Zuwendungen Gegenstände § 3/1b/2, 3 UStG</act:description>
+  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8090 Bestandsveränderung</act:name>
+  <act:id type="new">22b3890b2195d6ed507541aaa4e95e77</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8090</act:code>
+  <act:description>Bestandsveränderung</act:description>
+  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8095 Andere aktivierte Eigenleistungen</act:name>
+  <act:id type="new">700d0a14ded36cd26f9b5c212358688e</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8095</act:code>
+  <act:description>Andere aktivierte Eigenleistungen</act:description>
+  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8100 Sonstige betriebliche Erträge</act:name>
+  <act:id type="new">61d265b7666616fed651dfc6d17406a5</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8100</act:code>
+  <act:description>Sonstige betriebliche Erträge</act:description>
+  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8102 Erlöse Verkauf Anlagevermögen Teilbereich 8001</act:name>
+  <act:id type="new">e4278e8d90acb20563f103824ac1d01d</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8102</act:code>
+  <act:description>Erlöse Verkauf Anlagevermögen Teilbereich 8001</act:description>
+  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8104 Verwendung von Gegenständen § 3/9a/1 UStG</act:name>
+  <act:id type="new">022605036cb0512e0fe8a9c3990dca63</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8104</act:code>
+  <act:description>Verwendung von Gegenständen § 3/9a/1 UStG</act:description>
+  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8106 Unentgeltliche Leistungserbringung § 3/9a/1 UStG</act:name>
+  <act:id type="new">afe0f992f1c843f3dea4ef0b2d0ee5c6</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8106</act:code>
+  <act:description>Unentgeltliche Leistungserbringung § 3/9a/1 UStG</act:description>
+  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8108 Erlöse Abfallverwertung</act:name>
+  <act:id type="new">234e13e60ab2882c47a210169fd4ef3c</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8108</act:code>
+  <act:description>Erlöse Abfallverwertung</act:description>
+  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8110 Erlöse Leergut</act:name>
+  <act:id type="new">bdb8bab621d965544dbc0b5db9026051</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8110</act:code>
+  <act:description>Erlöse Leergut</act:description>
+  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8112 Anteilige/verrechnete Einnahmen</act:name>
+  <act:id type="new">da9bac5600424cd52222c1fe8eb6191f</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8112</act:code>
+  <act:description>Anteilige/verrechnete Einnahmen</act:description>
+  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8114 Erhaltene Zinsen auf Betriebssteuern</act:name>
+  <act:id type="new">fa50fd772553b81932f129b2ed759a6b</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8114</act:code>
+  <act:description>Erhaltene Zinsen auf Betriebssteuern</act:description>
+  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8130 Erträge aus der Auflösung von Sonderposten mit Rücklageanteil</act:name>
+  <act:id type="new">adaf4d782945cbd4bc9786817d06f707</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8130</act:code>
+  <act:description>Erträge aus der Auflösung von Sonderposten mit Rücklageanteil</act:description>
+  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8140 Zuschreibungen</act:name>
+  <act:id type="new">aa92c41c7b58d6e7a8d2e23eb880e0ce</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8140</act:code>
+  <act:description>Zuschreibungen</act:description>
+  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>2 AUSGABEN/AUFWENDUNGEN</act:name>
+  <act:id type="new">d6029cde54362864828832086d5e6d00</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">870223afdab52838fef83e1e373c0e8e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>1 Materialaufwand</act:name>
+  <act:id type="new">a1e6b215e9025550ac9cfa4968a59942</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:description> AUSGABEN/AUFWENDUNGEN</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">d6029cde54362864828832086d5e6d00</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8150 Wareneinkauf</act:name>
+  <act:id type="new">894851760d35b4be9558ff6d059757e8</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8150</act:code>
+  <act:description>Wareneinkauf</act:description>
+  <act:parent type="guid">a1e6b215e9025550ac9cfa4968a59942</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8152 Wareneingang 7 % VSt</act:name>
+  <act:id type="new">8095cf20d0fb634e745cfcc5ccace965</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8152</act:code>
+  <act:description>Wareneingang 7 % VSt</act:description>
+  <act:parent type="guid">a1e6b215e9025550ac9cfa4968a59942</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8154 Wareneingang 19 % VSt</act:name>
+  <act:id type="new">a7e7c44901143e2af733f23ab53ea93c</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8154</act:code>
+  <act:description>Wareneingang 19 % VSt</act:description>
+  <act:parent type="guid">a1e6b215e9025550ac9cfa4968a59942</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8156 Handelswaren</act:name>
+  <act:id type="new">8c9e2aa55bc01c7aeb95f1f463ac9091</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8156</act:code>
+  <act:description>Handelswaren</act:description>
+  <act:parent type="guid">a1e6b215e9025550ac9cfa4968a59942</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8158 Tatsächliche Kosten Altpapiersammlungen</act:name>
+  <act:id type="new">1fc175c5e374cfb0c3c74fb86c15a6b2</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8158</act:code>
+  <act:description>Tatsächliche Kosten Altpapiersammlungen</act:description>
+  <act:parent type="guid">a1e6b215e9025550ac9cfa4968a59942</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8160 Tatsächliche Kosten Altmaterialsammlungen</act:name>
+  <act:id type="new">71085041a1120f9fd534182da4381bb6</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8160</act:code>
+  <act:description>Tatsächliche Kosten Altmaterialsammlungen</act:description>
+  <act:parent type="guid">a1e6b215e9025550ac9cfa4968a59942</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8162 Ausgabenpauschale 95 % Altpapier (Gegenkonto 3895)</act:name>
+  <act:id type="new">e2875d7475a678e042f7657f073ef552</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8162</act:code>
+  <act:description>Ausgabenpauschale 95 % Altpapier (Gegenkonto 3895)</act:description>
+  <act:parent type="guid">a1e6b215e9025550ac9cfa4968a59942</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8164 Ausgabenpauschale 80 % Altmaterial (Gegenkonto 3895)</act:name>
+  <act:id type="new">d116779a35f54e38180543728281db22</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8164</act:code>
+  <act:description>Ausgabenpauschale 80 % Altmaterial (Gegenkonto 3895)</act:description>
+  <act:parent type="guid">a1e6b215e9025550ac9cfa4968a59942</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8166 Ertrag aus Stornokosten Altpapier/Altmaterial</act:name>
+  <act:id type="new">76f758612b699b905d47318bdf6915cf</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8166</act:code>
+  <act:description>Ertrag aus Stornokosten Altpapier/Altmaterial</act:description>
+  <act:parent type="guid">a1e6b215e9025550ac9cfa4968a59942</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8168 Rohstoffe</act:name>
+  <act:id type="new">1e1a11be550650ca0675749e41fa080e</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8168</act:code>
+  <act:description>Rohstoffe</act:description>
+  <act:parent type="guid">a1e6b215e9025550ac9cfa4968a59942</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8170 Hilfs- und Betriebsstoffe</act:name>
+  <act:id type="new">68c70ac08991f031c467c20ca930b318</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8170</act:code>
+  <act:description>Hilfs- und Betriebsstoffe</act:description>
+  <act:parent type="guid">a1e6b215e9025550ac9cfa4968a59942</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8172 Bezugs- und Nebenkosten</act:name>
+  <act:id type="new">eb67be6404931f4d18cd1abf74cc53aa</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8172</act:code>
+  <act:description>Bezugs- und Nebenkosten</act:description>
+  <act:parent type="guid">a1e6b215e9025550ac9cfa4968a59942</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8174 Erhaltene Skonti</act:name>
+  <act:id type="new">5c9778d11e4c5115678f656091e685b7</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8174</act:code>
+  <act:description>Erhaltene Skonti</act:description>
+  <act:parent type="guid">a1e6b215e9025550ac9cfa4968a59942</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8200 Fremdleistungen</act:name>
+  <act:id type="new">bff602b96dd9d6cc1d73ecfebe4ef9d7</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8200</act:code>
+  <act:description>Fremdleistungen</act:description>
+  <act:parent type="guid">a1e6b215e9025550ac9cfa4968a59942</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>3 Abschreibungen</act:name>
+  <act:id type="new">712838c0bbd2c0b8b6288615e2493a75</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:description> Personalaufwand</act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">d6029cde54362864828832086d5e6d00</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8240 Abschreibungen Anlagevermögen</act:name>
+  <act:id type="new">f979b911faf1c70493e42dfcbce87a3b</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8240</act:code>
+  <act:description>Abschreibungen Anlagevermögen</act:description>
+  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8242 Abschreibungen GWG</act:name>
+  <act:id type="new">506db88ceb20a827a1b53f486945af09</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8242</act:code>
+  <act:description>Abschreibungen GWG</act:description>
+  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8243 Abschreibungen auf den Sammelposten geringwertige Wirtschaftsgüter</act:name>
+  <act:id type="new">8a891f0b7c6ac51fdc3c26d4d7efac6a</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8243</act:code>
+  <act:description>Abschreibungen auf den Sammelposten geringwertige Wirtschaftsgüter</act:description>
+  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8246 Kalkulatorische Abschreibungen</act:name>
+  <act:id type="new">b6291033d4760ead771c9865b4d241ba</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8246</act:code>
+  <act:description>Kalkulatorische Abschreibungen</act:description>
+  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8270 Abschreibungen auf Umlaufvermögen, unüblich hoch</act:name>
+  <act:id type="new">be01438d09f19d64f3596861cced4169</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8270</act:code>
+  <act:description>Abschreibungen auf Umlaufvermögen, unüblich hoch</act:description>
+  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8300 Anteilige Raumkosten</act:name>
+  <act:id type="new">7bf7250c67a365ff25966d8c3e7bd02b</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8300</act:code>
+  <act:description>Anteilige Raumkosten</act:description>
+  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8302 Miete, Pacht</act:name>
+  <act:id type="new">312a41c9d040e2d383ef8bb22bde8f19</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8302</act:code>
+  <act:description>Miete, Pacht</act:description>
+  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8303 Strom</act:name>
+  <act:id type="new">b89c53406b01776b8c288da11172b4e0</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8303</act:code>
+  <act:description>Strom</act:description>
+  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8304 Wasser</act:name>
+  <act:id type="new">0b69a9f2e29e59b29184d153159bcda3</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8304</act:code>
+  <act:description>Wasser</act:description>
+  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8305 Gas, Heizung</act:name>
+  <act:id type="new">069b317c54b8df598172092b3441b569</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8305</act:code>
+  <act:description>Gas, Heizung</act:description>
+  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8306 Reinigungskosten</act:name>
+  <act:id type="new">1cf27aa6329f1ab00aac6ce61b936b3f</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8306</act:code>
+  <act:description>Reinigungskosten</act:description>
+  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8308 Verwaltungskosten</act:name>
+  <act:id type="new">bda4dcecb2a6b6fd110ec22a5529d923</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8308</act:code>
+  <act:description>Verwaltungskosten</act:description>
+  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8310 Büromaterial</act:name>
+  <act:id type="new">cda1b5aa38434c86705f095fb890b043</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8310</act:code>
+  <act:description>Büromaterial</act:description>
+  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8312 Porto</act:name>
+  <act:id type="new">50bf3c1fc0e605f5885360ba21046ee9</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8312</act:code>
+  <act:description>Porto</act:description>
+  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8313 Telefon</act:name>
+  <act:id type="new">93e894b0f24007235d34582f1a9a81c6</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8313</act:code>
+  <act:description>Telefon</act:description>
+  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8314 Zinsen, Bankspesen</act:name>
+  <act:id type="new">3ff3e79c0f0e50210c2823a716edf846</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8314</act:code>
+  <act:description>Zinsen, Bankspesen</act:description>
+  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8316 Gewerbesteuer</act:name>
+  <act:id type="new">d14d8dcb9badca7a259f0ed3d6085706</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8316</act:code>
+  <act:description>Gewerbesteuer</act:description>
+  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8318 Versicherungen, Beiträge</act:name>
+  <act:id type="new">6ed4099f7233f49874295f4acee579aa</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8318</act:code>
+  <act:description>Versicherungen, Beiträge</act:description>
+  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8320 Sonstige Abgaben</act:name>
+  <act:id type="new">5594dad6e2e653352b93a5d6ca6e5f7c</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8320</act:code>
+  <act:description>Sonstige Abgaben</act:description>
+  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8322 Fahrzeugkosten</act:name>
+  <act:id type="new">3df93f956f92e3e229dd0f00e5c3e27f</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8322</act:code>
+  <act:description>Fahrzeugkosten</act:description>
+  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8324 Pkw-Kosten</act:name>
+  <act:id type="new">f476327fd956310cae8dae7b44db3498</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8324</act:code>
+  <act:description>Pkw-Kosten</act:description>
+  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8326 Garagenmieten</act:name>
+  <act:id type="new">3ed27ac5d32a248694a139460d2fab96</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8326</act:code>
+  <act:description>Garagenmieten</act:description>
+  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8327 Mietleasing Kfz</act:name>
+  <act:id type="new">968c88ec87b0685a122e6217a77c599c</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8327</act:code>
+  <act:description>Mietleasing Kfz</act:description>
+  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8328 Fremdfahrzeuge</act:name>
+  <act:id type="new">88f0e3654a1f3faedd75c7a0dbe30568</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8328</act:code>
+  <act:description>Fremdfahrzeuge</act:description>
+  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8330 Werbe- und Reisekosten</act:name>
+  <act:id type="new">439b6a037c1ea0030c153e31a9480ae2</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8330</act:code>
+  <act:description>Werbe- und Reisekosten</act:description>
+  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8332 Geschenke abzugsfähig</act:name>
+  <act:id type="new">44b14561817cfece6351937cdf363811</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8332</act:code>
+  <act:description>Geschenke abzugsfähig</act:description>
+  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
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+  <act:description>Verkaufserlöse Anlagevermögen</act:description>
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+  <act:description>Erträge aus der Auflösung von Sonderposten mit Rücklageanteil</act:description>
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+  <act:description> AUSGABEN/AUFWENDUNGEN</act:description>
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+  <act:description>Aufwendungen für Roh-, Hilfs- und Betriebsstoffe/bezogene Waren</act:description>
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+    <cmdty:id>EUR</cmdty:id>
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+  <act:description>Aufwendungen für bezogene Leistungen</act:description>
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+  <act:description>Sozialversicherungsbeiträge</act:description>
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+  <act:description>Abgaben für Altersversorgung</act:description>
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+  <act:description>Abschreibungen Anlagevermögen</act:description>
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+  <act:description>Abschreibungen auf den Sammelposten geringwertige Wirtschaftsgüter</act:description>
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+  <act:description>Anlagenabgänge Restbuchwerte</act:description>
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+  <act:description>Steuerberatungskosten</act:description>
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+  <act:description>Anteilige Umsatzsteuerzahlungen</act:description>
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+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8930</act:code>
+  <act:description>Sonstige Steuern</act:description>
+  <act:parent type="guid">4011ec1052da72330134e547cbb83190</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>3 ERTRAGSSTEUERPFLICHTIG GEWORDENE ZWECKBETRIEBE </act:name>
+  <act:id type="new">8268da381a30e25c7c483162066858d4</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:description> GEWORDENE ZWECKBETRIEBE </act:description>
+  <act:slots>
+    <slot>
+      <slot:key>placeholder</slot:key>
+      <slot:value type="string">true</slot:value>
+    </slot>
+  </act:slots>
+  <act:parent type="guid">5d98b4b983b3bc3c8898e22a61d83fd3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8980 Umgebuchte Einnahmen bisheriger Zweckbetriebe</act:name>
+  <act:id type="new">b972a28a4cb42e1f1d840c1d8b762a12</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8980</act:code>
+  <act:description>Umgebuchte Einnahmen bisheriger Zweckbetriebe</act:description>
+  <act:parent type="guid">8268da381a30e25c7c483162066858d4</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8985 Erlöse 19 % USt </act:name>
+  <act:id type="new">c1f3c71884280993c94ce2a62a974d81</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8985</act:code>
+  <act:description>Erlöse 19 % USt </act:description>
+  <act:parent type="guid">8268da381a30e25c7c483162066858d4</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8986 Aufwand aus Storno Erlöse 7 % USt </act:name>
+  <act:id type="new">2aa91657c22060f77177382a48e7922f</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8986</act:code>
+  <act:description>Aufwand aus Storno Erlöse 7 % USt </act:description>
+  <act:parent type="guid">8268da381a30e25c7c483162066858d4</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8987 Gegenkonto zu 8985/8986 </act:name>
+  <act:id type="new">cb6153193c5da47a31e6352dc9a2c2b9</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8987</act:code>
+  <act:description>Gegenkonto zu 8985/8986 </act:description>
+  <act:parent type="guid">8268da381a30e25c7c483162066858d4</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>8990 Umgebuchte Ausgaben bisheriger Zweckbetriebe </act:name>
+  <act:id type="new">8e2bc9c3820024b25b2897a880c30350</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>ISO4217</cmdty:space>
+    <cmdty:id>EUR</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8990</act:code>
+  <act:description>Umgebuchte Ausgaben bisheriger Zweckbetriebe </act:description>
+  <act:parent type="guid">8268da381a30e25c7c483162066858d4</act:parent>
+</gnc:account>
+</gnc-v2>
+
+<!-- Local variables: -->
+<!-- mode: xml        -->
+<!-- End:             -->