diff --git a/accounts/de_DE/acctchrt_skr03.gnucash-xea b/accounts/de_DE/acctchrt_skr03.gnucash-xea
index 9e14655d64..aad9db0b70 100644
--- a/accounts/de_DE/acctchrt_skr03.gnucash-xea
+++ b/accounts/de_DE/acctchrt_skr03.gnucash-xea
@@ -49,7 +49,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Aktiva</act:name>
-  <act:id type="guid">fc3b1f110a6686f3d40bb0c41c0f8de0</act:id>
+  <act:id type="new">fc3b1f110a6686f3d40bb0c41c0f8de0</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -61,7 +61,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Anlage- u. Kapitalkonten 0</act:name>
-  <act:id type="guid">27356188a1963c1dbf943022441d095f</act:id>
+  <act:id type="new">27356188a1963c1dbf943022441d095f</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -78,11 +78,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">fc3b1f110a6686f3d40bb0c41c0f8de0</act:parent>
+  <act:parent type="new">fc3b1f110a6686f3d40bb0c41c0f8de0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0027 EDV-Software</act:name>
-  <act:id type="guid">8275e7a0b489940a2ba993f9019a898f</act:id>
+  <act:id type="new">8275e7a0b489940a2ba993f9019a898f</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -96,11 +96,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">27356188a1963c1dbf943022441d095f</act:parent>
+  <act:parent type="new">27356188a1963c1dbf943022441d095f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0410 Geschäftsausstattung</act:name>
-  <act:id type="guid">a588283077bd935dede66d13b2ee478f</act:id>
+  <act:id type="new">a588283077bd935dede66d13b2ee478f</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -114,11 +114,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">27356188a1963c1dbf943022441d095f</act:parent>
+  <act:parent type="new">27356188a1963c1dbf943022441d095f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0420 Büroeinrichtung</act:name>
-  <act:id type="guid">573063d23b81fe3f9917d80fe6cc41e7</act:id>
+  <act:id type="new">573063d23b81fe3f9917d80fe6cc41e7</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -132,11 +132,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">27356188a1963c1dbf943022441d095f</act:parent>
+  <act:parent type="new">27356188a1963c1dbf943022441d095f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0565 Dahrlehn</act:name>
-  <act:id type="guid">bd74fcb2d15fc7540ecc5ba8f27cbf48</act:id>
+  <act:id type="new">bd74fcb2d15fc7540ecc5ba8f27cbf48</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -144,11 +144,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0565</act:code>
-  <act:parent type="guid">27356188a1963c1dbf943022441d095f</act:parent>
+  <act:parent type="new">27356188a1963c1dbf943022441d095f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0210 Maschinen</act:name>
-  <act:id type="guid">904b262e6f84659046267cad87ac5e90</act:id>
+  <act:id type="new">904b262e6f84659046267cad87ac5e90</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -156,11 +156,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0210</act:code>
-  <act:parent type="guid">27356188a1963c1dbf943022441d095f</act:parent>
+  <act:parent type="new">27356188a1963c1dbf943022441d095f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0400 Betriebsausstattung</act:name>
-  <act:id type="guid">910d6c057660045a9958fb5a57ffc899</act:id>
+  <act:id type="new">910d6c057660045a9958fb5a57ffc899</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -168,11 +168,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0400</act:code>
-  <act:parent type="guid">27356188a1963c1dbf943022441d095f</act:parent>
+  <act:parent type="new">27356188a1963c1dbf943022441d095f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0430 Ladeneinrichtung</act:name>
-  <act:id type="guid">2876b41c069107076e7a18ec39bf4f9c</act:id>
+  <act:id type="new">2876b41c069107076e7a18ec39bf4f9c</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -180,11 +180,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>0430</act:code>
-  <act:parent type="guid">27356188a1963c1dbf943022441d095f</act:parent>
+  <act:parent type="new">27356188a1963c1dbf943022441d095f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Finanzkonten 1</act:name>
-  <act:id type="guid">1b13a7614b5e84b0778963995e20d897</act:id>
+  <act:id type="new">1b13a7614b5e84b0778963995e20d897</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -197,11 +197,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">fc3b1f110a6686f3d40bb0c41c0f8de0</act:parent>
+  <act:parent type="new">fc3b1f110a6686f3d40bb0c41c0f8de0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1100 Postbank</act:name>
-  <act:id type="guid">9fe8d61dac9cf62b3f12e6c71a4385b2</act:id>
+  <act:id type="new">9fe8d61dac9cf62b3f12e6c71a4385b2</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -209,11 +209,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1100</act:code>
-  <act:parent type="guid">1b13a7614b5e84b0778963995e20d897</act:parent>
+  <act:parent type="new">1b13a7614b5e84b0778963995e20d897</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1200 Bankkonto</act:name>
-  <act:id type="guid">875ec51cd332f3b75c15a2a9ca309ebd</act:id>
+  <act:id type="new">875ec51cd332f3b75c15a2a9ca309ebd</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -221,11 +221,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1200</act:code>
-  <act:parent type="guid">1b13a7614b5e84b0778963995e20d897</act:parent>
+  <act:parent type="new">1b13a7614b5e84b0778963995e20d897</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1590 Durchlaufende Posten</act:name>
-  <act:id type="guid">f048cb49a135a298d5df958a4c63ba22</act:id>
+  <act:id type="new">f048cb49a135a298d5df958a4c63ba22</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -233,11 +233,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1590</act:code>
-  <act:parent type="guid">1b13a7614b5e84b0778963995e20d897</act:parent>
+  <act:parent type="new">1b13a7614b5e84b0778963995e20d897</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1371 Gewinnermittlung §4/3 nicht Ergebniswirksam</act:name>
-  <act:id type="guid">58c8b84a785d7feac255d381943076df</act:id>
+  <act:id type="new">58c8b84a785d7feac255d381943076df</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -245,11 +245,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1371</act:code>
-  <act:parent type="guid">1b13a7614b5e84b0778963995e20d897</act:parent>
+  <act:parent type="new">1b13a7614b5e84b0778963995e20d897</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1571 Abziehbare VSt. 7%</act:name>
-  <act:id type="guid">7edc3c319713c53035b3e439ccec5e2b</act:id>
+  <act:id type="new">7edc3c319713c53035b3e439ccec5e2b</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -257,11 +257,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1571</act:code>
-  <act:parent type="guid">1b13a7614b5e84b0778963995e20d897</act:parent>
+  <act:parent type="new">1b13a7614b5e84b0778963995e20d897</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1575 Abziehbare VSt. 16%</act:name>
-  <act:id type="guid">507b25d5d47d57ba115929b70a32fa5e</act:id>
+  <act:id type="new">507b25d5d47d57ba115929b70a32fa5e</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -269,11 +269,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1575</act:code>
-  <act:parent type="guid">1b13a7614b5e84b0778963995e20d897</act:parent>
+  <act:parent type="new">1b13a7614b5e84b0778963995e20d897</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1576 Abziehbare VStr. nach §13b UStG 16%</act:name>
-  <act:id type="guid">ac0fb64d0cfc2b88444527ce8c8682fe</act:id>
+  <act:id type="new">ac0fb64d0cfc2b88444527ce8c8682fe</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -281,11 +281,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1576</act:code>
-  <act:parent type="guid">1b13a7614b5e84b0778963995e20d897</act:parent>
+  <act:parent type="new">1b13a7614b5e84b0778963995e20d897</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1400 Ford. a. Lieferungen und Leistungen</act:name>
-  <act:id type="guid">2fe36b4ddde053387e42aa893a94b91b</act:id>
+  <act:id type="new">2fe36b4ddde053387e42aa893a94b91b</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -293,11 +293,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1400</act:code>
-  <act:parent type="guid">1b13a7614b5e84b0778963995e20d897</act:parent>
+  <act:parent type="new">1b13a7614b5e84b0778963995e20d897</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Wareneingangs- u. Bestandskonten 3</act:name>
-  <act:id type="guid">a26df9927a82bcb58a1facb4cde6f221</act:id>
+  <act:id type="new">a26df9927a82bcb58a1facb4cde6f221</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -310,11 +310,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">fc3b1f110a6686f3d40bb0c41c0f8de0</act:parent>
+  <act:parent type="new">fc3b1f110a6686f3d40bb0c41c0f8de0</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3120 Leistungen §13b UStG 16% Vorsteuer, 16% Umsatzsteuer</act:name>
-  <act:id type="guid">39c180a4e3647d347ebc3e16e984372b</act:id>
+  <act:id type="new">39c180a4e3647d347ebc3e16e984372b</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -322,11 +322,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>3120</act:code>
-  <act:parent type="guid">a26df9927a82bcb58a1facb4cde6f221</act:parent>
+  <act:parent type="new">a26df9927a82bcb58a1facb4cde6f221</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3400 Wareneingang VSt. 16%</act:name>
-  <act:id type="guid">01e4b246665a54d40466ba88f5d1d34e</act:id>
+  <act:id type="new">01e4b246665a54d40466ba88f5d1d34e</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -340,11 +340,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">a26df9927a82bcb58a1facb4cde6f221</act:parent>
+  <act:parent type="new">a26df9927a82bcb58a1facb4cde6f221</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Passiva</act:name>
-  <act:id type="guid">845b29bc14787bded30488e8d51eec0b</act:id>
+  <act:id type="new">845b29bc14787bded30488e8d51eec0b</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -362,7 +362,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Umsatzsteuer</act:name>
-  <act:id type="guid">dea7f32e6a447d2d1cd7048932c98265</act:id>
+  <act:id type="new">dea7f32e6a447d2d1cd7048932c98265</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -375,11 +375,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">845b29bc14787bded30488e8d51eec0b</act:parent>
+  <act:parent type="new">845b29bc14787bded30488e8d51eec0b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1771 Umsatzsteuer 7%</act:name>
-  <act:id type="guid">d699c440f7817339d2fe60dd875520b6</act:id>
+  <act:id type="new">d699c440f7817339d2fe60dd875520b6</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -387,11 +387,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1771</act:code>
-  <act:parent type="guid">dea7f32e6a447d2d1cd7048932c98265</act:parent>
+  <act:parent type="new">dea7f32e6a447d2d1cd7048932c98265</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1775 Umsatzsteuer 16%</act:name>
-  <act:id type="guid">55a2876edef147ed7631486de4af558c</act:id>
+  <act:id type="new">55a2876edef147ed7631486de4af558c</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -399,11 +399,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1775</act:code>
-  <act:parent type="guid">dea7f32e6a447d2d1cd7048932c98265</act:parent>
+  <act:parent type="new">dea7f32e6a447d2d1cd7048932c98265</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1780 Umsatzsteuer-Vorauszahlung</act:name>
-  <act:id type="guid">4b5e1c2b17024a7721d0955c9f140dd6</act:id>
+  <act:id type="new">4b5e1c2b17024a7721d0955c9f140dd6</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -411,11 +411,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1780</act:code>
-  <act:parent type="guid">dea7f32e6a447d2d1cd7048932c98265</act:parent>
+  <act:parent type="new">dea7f32e6a447d2d1cd7048932c98265</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1781 Umsatzsteuer-Vorauszahlung 1/11</act:name>
-  <act:id type="guid">08793cd11dfca23d7b435a7338db02da</act:id>
+  <act:id type="new">08793cd11dfca23d7b435a7338db02da</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -423,11 +423,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1781</act:code>
-  <act:parent type="guid">dea7f32e6a447d2d1cd7048932c98265</act:parent>
+  <act:parent type="new">dea7f32e6a447d2d1cd7048932c98265</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1786 Umsatzsteuer § 13b UStG 16%</act:name>
-  <act:id type="guid">8e1583dfe60365b756f5365741250001</act:id>
+  <act:id type="new">8e1583dfe60365b756f5365741250001</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -435,11 +435,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1786</act:code>
-  <act:parent type="guid">dea7f32e6a447d2d1cd7048932c98265</act:parent>
+  <act:parent type="new">dea7f32e6a447d2d1cd7048932c98265</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1790 Umsatzsteuer Vorjahr</act:name>
-  <act:id type="guid">635fe36261db8b9beda522420f564028</act:id>
+  <act:id type="new">635fe36261db8b9beda522420f564028</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -447,11 +447,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1790</act:code>
-  <act:parent type="guid">dea7f32e6a447d2d1cd7048932c98265</act:parent>
+  <act:parent type="new">dea7f32e6a447d2d1cd7048932c98265</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1791 Umsatzsteuer frühere Jahre</act:name>
-  <act:id type="guid">b2d79b416fee27d4d6a38643f6ad0d45</act:id>
+  <act:id type="new">b2d79b416fee27d4d6a38643f6ad0d45</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -459,11 +459,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1791</act:code>
-  <act:parent type="guid">dea7f32e6a447d2d1cd7048932c98265</act:parent>
+  <act:parent type="new">dea7f32e6a447d2d1cd7048932c98265</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Verbindlichkeiten</act:name>
-  <act:id type="guid">a31fca8b7c5eb2cb0111f1f97696ac93</act:id>
+  <act:id type="new">a31fca8b7c5eb2cb0111f1f97696ac93</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -476,11 +476,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">845b29bc14787bded30488e8d51eec0b</act:parent>
+  <act:parent type="new">845b29bc14787bded30488e8d51eec0b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1600 Verblk. aus Lieferungen u. Leistungen</act:name>
-  <act:id type="guid">1bf9f2675a36b278adcf6da68a7e4cbe</act:id>
+  <act:id type="new">1bf9f2675a36b278adcf6da68a7e4cbe</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -488,11 +488,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1600</act:code>
-  <act:parent type="guid">a31fca8b7c5eb2cb0111f1f97696ac93</act:parent>
+  <act:parent type="new">a31fca8b7c5eb2cb0111f1f97696ac93</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Erlöse u. Erträge 2/8</act:name>
-  <act:id type="guid">3f31fc649f19b5201f22f7648c3f7107</act:id>
+  <act:id type="new">3f31fc649f19b5201f22f7648c3f7107</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -509,7 +509,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Erlöskonten 8</act:name>
-  <act:id type="guid">fd04e181ab83b37b80a4609b0806e954</act:id>
+  <act:id type="new">fd04e181ab83b37b80a4609b0806e954</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -522,11 +522,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3f31fc649f19b5201f22f7648c3f7107</act:parent>
+  <act:parent type="new">3f31fc649f19b5201f22f7648c3f7107</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8400 Erlöse USt. 16%</act:name>
-  <act:id type="guid">d75d796e879b0ad9b2732d698ae9e838</act:id>
+  <act:id type="new">d75d796e879b0ad9b2732d698ae9e838</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -540,11 +540,11 @@
       <slot:value type="integer">1</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">fd04e181ab83b37b80a4609b0806e954</act:parent>
+  <act:parent type="new">fd04e181ab83b37b80a4609b0806e954</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8300 Erlöse USt. 7%</act:name>
-  <act:id type="guid">0c82316c2aecaa02ce1b4ecb223f6f5d</act:id>
+  <act:id type="new">0c82316c2aecaa02ce1b4ecb223f6f5d</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -552,11 +552,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>8300</act:code>
-  <act:parent type="guid">fd04e181ab83b37b80a4609b0806e954</act:parent>
+  <act:parent type="new">fd04e181ab83b37b80a4609b0806e954</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Ertragskonten 2</act:name>
-  <act:id type="guid">4f552b822559c82eaa816d0049f70064</act:id>
+  <act:id type="new">4f552b822559c82eaa816d0049f70064</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -569,11 +569,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">3f31fc649f19b5201f22f7648c3f7107</act:parent>
+  <act:parent type="new">3f31fc649f19b5201f22f7648c3f7107</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2650 sonstige Zinsen und ähnliche Erträge</act:name>
-  <act:id type="guid">cc08ab7c747853f5f7ea6b384fdd8b4d</act:id>
+  <act:id type="new">cc08ab7c747853f5f7ea6b384fdd8b4d</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -581,11 +581,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>2650</act:code>
-  <act:parent type="guid">4f552b822559c82eaa816d0049f70064</act:parent>
+  <act:parent type="new">4f552b822559c82eaa816d0049f70064</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2500 Außerordentliche Erträge</act:name>
-  <act:id type="guid">5634359999c43ba58697553d1d905c4c</act:id>
+  <act:id type="new">5634359999c43ba58697553d1d905c4c</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -593,11 +593,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>2500</act:code>
-  <act:parent type="guid">4f552b822559c82eaa816d0049f70064</act:parent>
+  <act:parent type="new">4f552b822559c82eaa816d0049f70064</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2700 Sonstige Erträge</act:name>
-  <act:id type="guid">067716095fef7e694a2e0c40f1eaaefd</act:id>
+  <act:id type="new">067716095fef7e694a2e0c40f1eaaefd</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -605,11 +605,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>2700</act:code>
-  <act:parent type="guid">4f552b822559c82eaa816d0049f70064</act:parent>
+  <act:parent type="new">4f552b822559c82eaa816d0049f70064</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Aufwendungen 2/4</act:name>
-  <act:id type="guid">be324e400d3b67510f89afd18de776e3</act:id>
+  <act:id type="new">be324e400d3b67510f89afd18de776e3</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -626,7 +626,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Abschreibungen</act:name>
-  <act:id type="guid">ad3f063a8200c1faa0331e2d9eb3ae04</act:id>
+  <act:id type="new">ad3f063a8200c1faa0331e2d9eb3ae04</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -639,11 +639,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">be324e400d3b67510f89afd18de776e3</act:parent>
+  <act:parent type="new">be324e400d3b67510f89afd18de776e3</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4855 Sofortabschreibung GWG</act:name>
-  <act:id type="guid">cf214c888424ce036704bd526650a4c1</act:id>
+  <act:id type="new">cf214c888424ce036704bd526650a4c1</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -651,11 +651,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4855</act:code>
-  <act:parent type="guid">ad3f063a8200c1faa0331e2d9eb3ae04</act:parent>
+  <act:parent type="new">ad3f063a8200c1faa0331e2d9eb3ae04</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Kfz-Kosten</act:name>
-  <act:id type="guid">8488954a5834d5484ed57439a0d43305</act:id>
+  <act:id type="new">8488954a5834d5484ed57439a0d43305</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -668,11 +668,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">be324e400d3b67510f89afd18de776e3</act:parent>
+  <act:parent type="new">be324e400d3b67510f89afd18de776e3</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4510 Kfz-Steuer</act:name>
-  <act:id type="guid">4355e4bceaa024b71efb3223ac6576c0</act:id>
+  <act:id type="new">4355e4bceaa024b71efb3223ac6576c0</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -680,11 +680,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4510</act:code>
-  <act:parent type="guid">8488954a5834d5484ed57439a0d43305</act:parent>
+  <act:parent type="new">8488954a5834d5484ed57439a0d43305</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4520 Kfz-Versicherungen</act:name>
-  <act:id type="guid">4395e7b49fc7d34db620e6249836d747</act:id>
+  <act:id type="new">4395e7b49fc7d34db620e6249836d747</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -692,11 +692,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4520</act:code>
-  <act:parent type="guid">8488954a5834d5484ed57439a0d43305</act:parent>
+  <act:parent type="new">8488954a5834d5484ed57439a0d43305</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4530 laufende Kfz-Betriebskosten</act:name>
-  <act:id type="guid">9bcbd663916f135d81b8eff6dc8b8819</act:id>
+  <act:id type="new">9bcbd663916f135d81b8eff6dc8b8819</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -704,11 +704,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4530</act:code>
-  <act:parent type="guid">8488954a5834d5484ed57439a0d43305</act:parent>
+  <act:parent type="new">8488954a5834d5484ed57439a0d43305</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4540 Kfz-Reparaturen</act:name>
-  <act:id type="guid">5359164e661dd33c4bdb98b5149b07d1</act:id>
+  <act:id type="new">5359164e661dd33c4bdb98b5149b07d1</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -716,11 +716,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4540</act:code>
-  <act:parent type="guid">8488954a5834d5484ed57439a0d43305</act:parent>
+  <act:parent type="new">8488954a5834d5484ed57439a0d43305</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4570 Fremdfahrzeuge</act:name>
-  <act:id type="guid">3b92417001893aa765edaa7109b2d48a</act:id>
+  <act:id type="new">3b92417001893aa765edaa7109b2d48a</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -728,11 +728,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4570</act:code>
-  <act:parent type="guid">8488954a5834d5484ed57439a0d43305</act:parent>
+  <act:parent type="new">8488954a5834d5484ed57439a0d43305</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4580 sonstige Kfz-Kosten</act:name>
-  <act:id type="guid">e4c3ff3a921558869191a648aeb9b0e3</act:id>
+  <act:id type="new">e4c3ff3a921558869191a648aeb9b0e3</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -740,11 +740,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4580</act:code>
-  <act:parent type="guid">8488954a5834d5484ed57439a0d43305</act:parent>
+  <act:parent type="new">8488954a5834d5484ed57439a0d43305</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Personalkosten</act:name>
-  <act:id type="guid">43953979cf408743814cb6887d5ec022</act:id>
+  <act:id type="new">43953979cf408743814cb6887d5ec022</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -757,11 +757,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">be324e400d3b67510f89afd18de776e3</act:parent>
+  <act:parent type="new">be324e400d3b67510f89afd18de776e3</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4120 Gehälter</act:name>
-  <act:id type="guid">8f21199517fcfd70ad2ad6aaa3e714b6</act:id>
+  <act:id type="new">8f21199517fcfd70ad2ad6aaa3e714b6</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -769,11 +769,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4120</act:code>
-  <act:parent type="guid">43953979cf408743814cb6887d5ec022</act:parent>
+  <act:parent type="new">43953979cf408743814cb6887d5ec022</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4130 gesetzliche soziale Aufwendungen</act:name>
-  <act:id type="guid">46ba645d075b6a1f3a38824d812f8818</act:id>
+  <act:id type="new">46ba645d075b6a1f3a38824d812f8818</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -781,11 +781,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4130</act:code>
-  <act:parent type="guid">43953979cf408743814cb6887d5ec022</act:parent>
+  <act:parent type="new">43953979cf408743814cb6887d5ec022</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4165 Aufwendungen für Altersvorsorge</act:name>
-  <act:id type="guid">e89eafba1acc736a7ba74882a7f8c836</act:id>
+  <act:id type="new">e89eafba1acc736a7ba74882a7f8c836</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -793,11 +793,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4165</act:code>
-  <act:parent type="guid">43953979cf408743814cb6887d5ec022</act:parent>
+  <act:parent type="new">43953979cf408743814cb6887d5ec022</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4170 Vermögenswirksame Leistungen</act:name>
-  <act:id type="guid">88bc69e1ff8977cd70c52567dde8107d</act:id>
+  <act:id type="new">88bc69e1ff8977cd70c52567dde8107d</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -805,11 +805,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4170</act:code>
-  <act:parent type="guid">43953979cf408743814cb6887d5ec022</act:parent>
+  <act:parent type="new">43953979cf408743814cb6887d5ec022</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4190 Aushilfslöhne</act:name>
-  <act:id type="guid">d74350b9ad5583b533fd906ec837d9fe</act:id>
+  <act:id type="new">d74350b9ad5583b533fd906ec837d9fe</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -817,11 +817,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4190</act:code>
-  <act:parent type="guid">43953979cf408743814cb6887d5ec022</act:parent>
+  <act:parent type="new">43953979cf408743814cb6887d5ec022</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Raumkosten</act:name>
-  <act:id type="guid">9adef6f318a931fbb8519a823e2c20e8</act:id>
+  <act:id type="new">9adef6f318a931fbb8519a823e2c20e8</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -834,11 +834,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">be324e400d3b67510f89afd18de776e3</act:parent>
+  <act:parent type="new">be324e400d3b67510f89afd18de776e3</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4210 Miete und Nebenkosten</act:name>
-  <act:id type="guid">b6e84a2fcf1754f1f6f1f71913f03a1d</act:id>
+  <act:id type="new">b6e84a2fcf1754f1f6f1f71913f03a1d</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -846,11 +846,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4210</act:code>
-  <act:parent type="guid">9adef6f318a931fbb8519a823e2c20e8</act:parent>
+  <act:parent type="new">9adef6f318a931fbb8519a823e2c20e8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4240 Gas, Wasser, Strom (Verwaltung, Vertrieb)</act:name>
-  <act:id type="guid">d41823e7c279286dd74c6ec757dcb305</act:id>
+  <act:id type="new">d41823e7c279286dd74c6ec757dcb305</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -858,11 +858,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4240</act:code>
-  <act:parent type="guid">9adef6f318a931fbb8519a823e2c20e8</act:parent>
+  <act:parent type="new">9adef6f318a931fbb8519a823e2c20e8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4250 Reinigung</act:name>
-  <act:id type="guid">db313359a146b610ce80a36dde18bf01</act:id>
+  <act:id type="new">db313359a146b610ce80a36dde18bf01</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -870,11 +870,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4250</act:code>
-  <act:parent type="guid">9adef6f318a931fbb8519a823e2c20e8</act:parent>
+  <act:parent type="new">9adef6f318a931fbb8519a823e2c20e8</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Reparatur/Instandhaltung</act:name>
-  <act:id type="guid">accaec28a4afcf3c82570da4c9343c2d</act:id>
+  <act:id type="new">accaec28a4afcf3c82570da4c9343c2d</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -887,11 +887,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">be324e400d3b67510f89afd18de776e3</act:parent>
+  <act:parent type="new">be324e400d3b67510f89afd18de776e3</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4805 Reparatur u. Instandh. von Anlagen/Maschinen u. Betriebs- u. Geschäftsausst.</act:name>
-  <act:id type="guid">b5d6461bb3028d13faa8bee2981925a1</act:id>
+  <act:id type="new">b5d6461bb3028d13faa8bee2981925a1</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -899,11 +899,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4805</act:code>
-  <act:parent type="guid">accaec28a4afcf3c82570da4c9343c2d</act:parent>
+  <act:parent type="new">accaec28a4afcf3c82570da4c9343c2d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Versicherungsbeiträge</act:name>
-  <act:id type="guid">709bf14d69164a6c2a48e6c0e13ece37</act:id>
+  <act:id type="new">709bf14d69164a6c2a48e6c0e13ece37</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -916,11 +916,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">be324e400d3b67510f89afd18de776e3</act:parent>
+  <act:parent type="new">be324e400d3b67510f89afd18de776e3</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4360 Versicherungen</act:name>
-  <act:id type="guid">7484251f3d5fc7ec71419b2fba733a78</act:id>
+  <act:id type="new">7484251f3d5fc7ec71419b2fba733a78</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -928,11 +928,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4360</act:code>
-  <act:parent type="guid">709bf14d69164a6c2a48e6c0e13ece37</act:parent>
+  <act:parent type="new">709bf14d69164a6c2a48e6c0e13ece37</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4380 Beiträge</act:name>
-  <act:id type="guid">f2b1ad75fd3b7fc4473972a9c2675cbf</act:id>
+  <act:id type="new">f2b1ad75fd3b7fc4473972a9c2675cbf</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -940,11 +940,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4380</act:code>
-  <act:parent type="guid">709bf14d69164a6c2a48e6c0e13ece37</act:parent>
+  <act:parent type="new">709bf14d69164a6c2a48e6c0e13ece37</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4390 sonstige Ausgaben</act:name>
-  <act:id type="guid">a2d552e480b95123e90be434b3ac9653</act:id>
+  <act:id type="new">a2d552e480b95123e90be434b3ac9653</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -952,11 +952,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4390</act:code>
-  <act:parent type="guid">709bf14d69164a6c2a48e6c0e13ece37</act:parent>
+  <act:parent type="new">709bf14d69164a6c2a48e6c0e13ece37</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4396 steuerlich abzugsfähige Verspätungszuschläge und Zwandsgelder</act:name>
-  <act:id type="guid">0c73c5dc5e72bb4962b83ddc85991101</act:id>
+  <act:id type="new">0c73c5dc5e72bb4962b83ddc85991101</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -964,11 +964,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4396</act:code>
-  <act:parent type="guid">709bf14d69164a6c2a48e6c0e13ece37</act:parent>
+  <act:parent type="new">709bf14d69164a6c2a48e6c0e13ece37</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Werbe-/Reisekosten</act:name>
-  <act:id type="guid">a657ade965a1429d44d830d3832bf9aa</act:id>
+  <act:id type="new">a657ade965a1429d44d830d3832bf9aa</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -981,11 +981,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">be324e400d3b67510f89afd18de776e3</act:parent>
+  <act:parent type="new">be324e400d3b67510f89afd18de776e3</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4610 Werbekosten</act:name>
-  <act:id type="guid">2d90f835fcb74d7a77b4a2a2b40c777a</act:id>
+  <act:id type="new">2d90f835fcb74d7a77b4a2a2b40c777a</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -993,11 +993,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4610</act:code>
-  <act:parent type="guid">a657ade965a1429d44d830d3832bf9aa</act:parent>
+  <act:parent type="new">a657ade965a1429d44d830d3832bf9aa</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4653 Aufmerksamkeiten</act:name>
-  <act:id type="guid">790770c5f93cff7d585bca1627446716</act:id>
+  <act:id type="new">790770c5f93cff7d585bca1627446716</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1005,11 +1005,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4653</act:code>
-  <act:parent type="guid">a657ade965a1429d44d830d3832bf9aa</act:parent>
+  <act:parent type="new">a657ade965a1429d44d830d3832bf9aa</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4665 nicht abzugsfähige Betriebsausg. aus Werbe-, Repräs.- u. Reisekosten</act:name>
-  <act:id type="guid">235a6225c2c7d2ffa865345e78cae283</act:id>
+  <act:id type="new">235a6225c2c7d2ffa865345e78cae283</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1017,11 +1017,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4665</act:code>
-  <act:parent type="guid">a657ade965a1429d44d830d3832bf9aa</act:parent>
+  <act:parent type="new">a657ade965a1429d44d830d3832bf9aa</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4670 Reisekosten Unernehmer</act:name>
-  <act:id type="guid">dda3ae53573975cd05fab1d3cdf40806</act:id>
+  <act:id type="new">dda3ae53573975cd05fab1d3cdf40806</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1029,11 +1029,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4670</act:code>
-  <act:parent type="guid">a657ade965a1429d44d830d3832bf9aa</act:parent>
+  <act:parent type="new">a657ade965a1429d44d830d3832bf9aa</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>verschiedene Kosten</act:name>
-  <act:id type="guid">d0c00095e4b00f9f25253307be05e885</act:id>
+  <act:id type="new">d0c00095e4b00f9f25253307be05e885</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1046,11 +1046,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">be324e400d3b67510f89afd18de776e3</act:parent>
+  <act:parent type="new">be324e400d3b67510f89afd18de776e3</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4910 Porto</act:name>
-  <act:id type="guid">b84666b6b2d17f4be4a2cc15e595b30d</act:id>
+  <act:id type="new">b84666b6b2d17f4be4a2cc15e595b30d</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1058,11 +1058,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4910</act:code>
-  <act:parent type="guid">d0c00095e4b00f9f25253307be05e885</act:parent>
+  <act:parent type="new">d0c00095e4b00f9f25253307be05e885</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4920 Telekom</act:name>
-  <act:id type="guid">892bb0974aa6c422f63b5df5354e8f7f</act:id>
+  <act:id type="new">892bb0974aa6c422f63b5df5354e8f7f</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1070,11 +1070,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4920</act:code>
-  <act:parent type="guid">d0c00095e4b00f9f25253307be05e885</act:parent>
+  <act:parent type="new">d0c00095e4b00f9f25253307be05e885</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4921 Mobilfunk D2</act:name>
-  <act:id type="guid">20a13b07d90c5b385e78190525439aa2</act:id>
+  <act:id type="new">20a13b07d90c5b385e78190525439aa2</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1082,11 +1082,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4921</act:code>
-  <act:parent type="guid">d0c00095e4b00f9f25253307be05e885</act:parent>
+  <act:parent type="new">d0c00095e4b00f9f25253307be05e885</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4922 Internet</act:name>
-  <act:id type="guid">4d57d9103ab150ad4f01bc7a918fd0cc</act:id>
+  <act:id type="new">4d57d9103ab150ad4f01bc7a918fd0cc</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1094,11 +1094,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4922</act:code>
-  <act:parent type="guid">d0c00095e4b00f9f25253307be05e885</act:parent>
+  <act:parent type="new">d0c00095e4b00f9f25253307be05e885</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4930 Bürobedarf</act:name>
-  <act:id type="guid">ac4d7c452835096c373f1a94dc3104f4</act:id>
+  <act:id type="new">ac4d7c452835096c373f1a94dc3104f4</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1106,11 +1106,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4930</act:code>
-  <act:parent type="guid">d0c00095e4b00f9f25253307be05e885</act:parent>
+  <act:parent type="new">d0c00095e4b00f9f25253307be05e885</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4940 Zeitschriften, Bücher</act:name>
-  <act:id type="guid">1bac306450e7bc0619e42c11ab791204</act:id>
+  <act:id type="new">1bac306450e7bc0619e42c11ab791204</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1118,11 +1118,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4940</act:code>
-  <act:parent type="guid">d0c00095e4b00f9f25253307be05e885</act:parent>
+  <act:parent type="new">d0c00095e4b00f9f25253307be05e885</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4945 Fortbildungskosten</act:name>
-  <act:id type="guid">6be35acc206b144ee23c07086bc7a856</act:id>
+  <act:id type="new">6be35acc206b144ee23c07086bc7a856</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1130,11 +1130,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4945</act:code>
-  <act:parent type="guid">d0c00095e4b00f9f25253307be05e885</act:parent>
+  <act:parent type="new">d0c00095e4b00f9f25253307be05e885</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4955 Buchführungskosten</act:name>
-  <act:id type="guid">25afa584627e0c0e8681bd8a82a77d14</act:id>
+  <act:id type="new">25afa584627e0c0e8681bd8a82a77d14</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1142,11 +1142,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4955</act:code>
-  <act:parent type="guid">d0c00095e4b00f9f25253307be05e885</act:parent>
+  <act:parent type="new">d0c00095e4b00f9f25253307be05e885</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4957 Abschluß- u. Prüfungskosten</act:name>
-  <act:id type="guid">bf093094a55c036a193357ebcafcab67</act:id>
+  <act:id type="new">bf093094a55c036a193357ebcafcab67</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1154,11 +1154,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4957</act:code>
-  <act:parent type="guid">d0c00095e4b00f9f25253307be05e885</act:parent>
+  <act:parent type="new">d0c00095e4b00f9f25253307be05e885</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4970 Nebenkosten des Geldverkehrs</act:name>
-  <act:id type="guid">4f476c9b65684d56630db45690b9d4fc</act:id>
+  <act:id type="new">4f476c9b65684d56630db45690b9d4fc</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1166,11 +1166,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4970</act:code>
-  <act:parent type="guid">d0c00095e4b00f9f25253307be05e885</act:parent>
+  <act:parent type="new">d0c00095e4b00f9f25253307be05e885</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4985 Werkzeuge und Kleingeräte</act:name>
-  <act:id type="guid">a5b36148c3fc06080973a5d25f28225b</act:id>
+  <act:id type="new">a5b36148c3fc06080973a5d25f28225b</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1178,11 +1178,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>4985</act:code>
-  <act:parent type="guid">d0c00095e4b00f9f25253307be05e885</act:parent>
+  <act:parent type="new">d0c00095e4b00f9f25253307be05e885</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Zinsaufwendungen</act:name>
-  <act:id type="guid">8d2641f8bbc41aa863274bb496002f3e</act:id>
+  <act:id type="new">8d2641f8bbc41aa863274bb496002f3e</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1195,11 +1195,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">be324e400d3b67510f89afd18de776e3</act:parent>
+  <act:parent type="new">be324e400d3b67510f89afd18de776e3</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2110 Zinsaufwendungen für kurzfristige Verbindlichkeiten</act:name>
-  <act:id type="guid">2d20e36f8abb4e366c8e3e2783bdafab</act:id>
+  <act:id type="new">2d20e36f8abb4e366c8e3e2783bdafab</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1207,11 +1207,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>2110</act:code>
-  <act:parent type="guid">8d2641f8bbc41aa863274bb496002f3e</act:parent>
+  <act:parent type="new">8d2641f8bbc41aa863274bb496002f3e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2121 Zinsaufwendungen für KFZ Finanzierung</act:name>
-  <act:id type="guid">17651501792b93b06832634462ddddae</act:id>
+  <act:id type="new">17651501792b93b06832634462ddddae</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1219,11 +1219,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>2121</act:code>
-  <act:parent type="guid">8d2641f8bbc41aa863274bb496002f3e</act:parent>
+  <act:parent type="new">8d2641f8bbc41aa863274bb496002f3e</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Anfangsbestand 9</act:name>
-  <act:id type="guid">2d4eb2e0ef3bab0ac50b87c84babcf5d</act:id>
+  <act:id type="new">2d4eb2e0ef3bab0ac50b87c84babcf5d</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1241,7 +1241,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Saldenvortragskonten</act:name>
-  <act:id type="guid">26c3f10c1c7621661c1b813d6141280d</act:id>
+  <act:id type="new">26c3f10c1c7621661c1b813d6141280d</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1254,11 +1254,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">2d4eb2e0ef3bab0ac50b87c84babcf5d</act:parent>
+  <act:parent type="new">2d4eb2e0ef3bab0ac50b87c84babcf5d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9000 Saldenvortrag Sachkonten</act:name>
-  <act:id type="guid">fa346eee1add66248bff420aafeebebb</act:id>
+  <act:id type="new">fa346eee1add66248bff420aafeebebb</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1266,11 +1266,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9000</act:code>
-  <act:parent type="guid">26c3f10c1c7621661c1b813d6141280d</act:parent>
+  <act:parent type="new">26c3f10c1c7621661c1b813d6141280d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9008 Saldenvorträge Debitoren</act:name>
-  <act:id type="guid">1f36ecbf065faa2b25a0749ceee72efa</act:id>
+  <act:id type="new">1f36ecbf065faa2b25a0749ceee72efa</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1278,11 +1278,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9008</act:code>
-  <act:parent type="guid">26c3f10c1c7621661c1b813d6141280d</act:parent>
+  <act:parent type="new">26c3f10c1c7621661c1b813d6141280d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9009 Saldenvorträge Kreditoren</act:name>
-  <act:id type="guid">a6c754f12d0b9129790d9f52c5361778</act:id>
+  <act:id type="new">a6c754f12d0b9129790d9f52c5361778</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1290,11 +1290,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>9009</act:code>
-  <act:parent type="guid">26c3f10c1c7621661c1b813d6141280d</act:parent>
+  <act:parent type="new">26c3f10c1c7621661c1b813d6141280d</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Privatkonten 1</act:name>
-  <act:id type="guid">1888a7d2fbbdede8446090a31651565f</act:id>
+  <act:id type="new">1888a7d2fbbdede8446090a31651565f</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1311,7 +1311,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Privatentnahmen/-einlagen</act:name>
-  <act:id type="guid">b9ae1b059749ea81c757a9adad39db1b</act:id>
+  <act:id type="new">b9ae1b059749ea81c757a9adad39db1b</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1324,11 +1324,11 @@
       <slot:value type="string">true</slot:value>
     </slot>
   </act:slots>
-  <act:parent type="guid">1888a7d2fbbdede8446090a31651565f</act:parent>
+  <act:parent type="new">1888a7d2fbbdede8446090a31651565f</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1800 Privatentnahme allgemein</act:name>
-  <act:id type="guid">0e6b8f9c973149c8d1c00e40919e9e21</act:id>
+  <act:id type="new">0e6b8f9c973149c8d1c00e40919e9e21</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1336,11 +1336,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1800</act:code>
-  <act:parent type="guid">b9ae1b059749ea81c757a9adad39db1b</act:parent>
+  <act:parent type="new">b9ae1b059749ea81c757a9adad39db1b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1810 Privatsteuern</act:name>
-  <act:id type="guid">fff2b92b43dc9d9690a7e5c365d2baf6</act:id>
+  <act:id type="new">fff2b92b43dc9d9690a7e5c365d2baf6</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1348,11 +1348,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1810</act:code>
-  <act:parent type="guid">b9ae1b059749ea81c757a9adad39db1b</act:parent>
+  <act:parent type="new">b9ae1b059749ea81c757a9adad39db1b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1820 Sonderausgaben beschränkt abzugsfähig</act:name>
-  <act:id type="guid">5c008564ba99d0dfe6f20166adde5e6c</act:id>
+  <act:id type="new">5c008564ba99d0dfe6f20166adde5e6c</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1360,11 +1360,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1820</act:code>
-  <act:parent type="guid">b9ae1b059749ea81c757a9adad39db1b</act:parent>
+  <act:parent type="new">b9ae1b059749ea81c757a9adad39db1b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1830 Sonderausgaben unbeschränkt abzugsfähig</act:name>
-  <act:id type="guid">d89a53718b4753ac5407b38ab43f1339</act:id>
+  <act:id type="new">d89a53718b4753ac5407b38ab43f1339</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1372,11 +1372,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1830</act:code>
-  <act:parent type="guid">b9ae1b059749ea81c757a9adad39db1b</act:parent>
+  <act:parent type="new">b9ae1b059749ea81c757a9adad39db1b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1850 Außergewöhnliche Belastungen</act:name>
-  <act:id type="guid">ab2c3c1b68e9c21ca3bce32c729c5cdc</act:id>
+  <act:id type="new">ab2c3c1b68e9c21ca3bce32c729c5cdc</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1384,11 +1384,11 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1850</act:code>
-  <act:parent type="guid">b9ae1b059749ea81c757a9adad39db1b</act:parent>
+  <act:parent type="new">b9ae1b059749ea81c757a9adad39db1b</act:parent>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1890 Privateinlagen</act:name>
-  <act:id type="guid">4057a69542c170211849f7705354aadb</act:id>
+  <act:id type="new">4057a69542c170211849f7705354aadb</act:id>
   <act:type>EQUITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1396,7 +1396,7 @@
   </act:commodity>
   <act:commodity-scu>100</act:commodity-scu>
   <act:code>1890</act:code>
-  <act:parent type="guid">b9ae1b059749ea81c757a9adad39db1b</act:parent>
+  <act:parent type="new">b9ae1b059749ea81c757a9adad39db1b</act:parent>
 </gnc:account>
 </gnc-account-example>