DATEV Account Chart Standard SKR 03

DATEV Account Chart
Standard Chart of Accounts SKR 03

Valid for 2016
Balance sheet / profit Program 0 Balance sheet / profit Program 0

and lost item linkage Assets and Capital Accounts and lost item linkage Assets and Capital Accounts
Business start-up HBÜ 0001 Business start-up and Land, land rights 0110 Garages
and expansion expansion expenses and buildings,
expenses including buildings
0005 Unpaid and due shares in co- on third-party land
operatives 0111 Outdoor facilities
Purchased 0010 Purchased concessions, 0112 Paved courtyards and other
concessions, industrial and similar rights and paved surfaces
industrial and similar assets, and licences in such 0113 Fixtures in commercial and
rights and assets, rights and assets industrial buildings
and licences in such
0115 Other buildings
rights and assets
Prepayments and 0120 Commercial, industrial and
0015 Concessions
assets under other buildings under
0020 Industrial rights construction construction
0025 Other rights and assets 0129 Prepayments on commercial,
0027 Computer software industrial and other buildings
0030 Licences in industrial and on own land and land rights
similar rights and assets Land, land rights 0140 Residential buildings
Goodwill 0035 Goodwill and buildings,
including buildings
Prepayments 0038 Prepayments for goodwill
on third-party land
(intangible fixed
assets) 0145 Garages
0039 Prepayments for intangible 0146 Outdoor facilities
fixed assets 0147 Paved courtyards and other
Goodwill 0040 Merger surplus paved surfaces
Internally generated HB 0043 Internally generated intangible 0148 Fixtures in residential buildings
intangible fixed fixed assets 0149 Share of building attributable
assets to home office
HB 0044 Computer software Prepayments and 0150 Residential buildings under
HB 0045 Licences and franchise assets under construction
agreements construction
HB 0046 Concessions and industrial 0159 Prepayments on residential
rights buildings on own land and land
HB rights
0047 Recipes and formulas,
processes, prototypes Land, land rights 0160 Buildings on third-party land
HB and buildings,
0048 Intangible fixed assets under
including buildings
development
on third-party land
Land, land rights 0050 Land, land rights and buildings,
0165 Commercial buildings
and buildings, including buildings on third-
including buildings party land 0170 Industrial buildings
on third-party land 0175 Garages
0059 Share of land attributable to 0176 Outdoor facilities
home office 0177 Paved courtyards and other
Land, land rights 0060 Land rights without buildings paved surfaces
and buildings, 0178 Fixtures in commercial and
including buildings industrial buildings
on third-party land
0179 Other buildings
0065 Undeveloped land
Prepayments and 0180 Commercial, industrial and
0070 Land rights (heritable building assets under other buildings under
rights, long-term occupancy construction construction
rights)
0189 Prepayments on commercial,
0075 Impaired land industrial and other buildings
Prepayments and 0079 Prepayments for land and land on third-party land
assets under rights without buildings Land, land rights 0190 Residential buildings
construction and buildings,
Land, land rights 0080 Buildings on own land and land including buildings
and buildings, rights on third-party land
including buildings 0191 Garages
on third-party land
0192 Outdoor facilities
0085 Property values of own
0193 Paved courtyards and other
developed land
paved surfaces
0090 Commercial buildings
0194 Fixtures in residential buildings
0100 Industrial buildings
it.-no. 11057 2016-01-01 Standard Chart of Accounts SKR 03 Copyright form, reprint - even in extracts - forbidden page 1
Prepayments and 0195 Residential buildings under Other long-term 0517 Investments in corporations
assets under construction equity investments
construction 0518 Investments in partnerships
0199 Prepayments on residential 0519 Investment by a GmbH & Co.
buildings on third-party land KG in a general partner GmbH
Technical equipment 0200 Technical equipment and Loans to other long- 0520 Loans to other long-term
and machinery machinery term investees and investees and investors
0210 Machinery investors
0220 Machine tools 0523 Loans to other long-term
0240 Plant investees or investors,
partnerships
0260 Transportation and similar
systems 0524 Loans to other long-term
investees or investors,
0280 Operating facilities
corporations
Prepayments and 0290 Technical equipment and
Long-term securities 0525 Long-term securities
assets under machinery under construction
construction 0530 Securities with profit
participation rights that are
0299 Prepayments on technical
subject to the partial income
equipment and machinery
system
Other equipment, 0300 Other equipment, operating
0535 Fixed-income securities
operating and office and office equipment
equipment Other loans 0540 Other loans
0310 Other equipment 0550 Loans
0320 Passenger cars Long-term shares in 0570 Long-term shares in
cooperatives cooperatives
0350 Heavy goods vehicles
Other loans 0580 Loans to shareholders/partners
0380 Other transportation resources
0582 Loans to GmbH shareholders
0400 Operating equipment
0583 Loans to silent partners
0410 Office equipment
0584 Loans to general partners
0420 Office fittings
0586 Loans to limited partners
0430 Shop fittings
Other loans 0590 Loans to related parties
0440 Tools
Long-term pension 0595 Long-term pension liability
0450 Improvements
liability claims from claims from life insurance
0460 Scaffolding and formwork life insurance policies policies
materials
Bonds 0600 Non-convertible bonds
0480 Low-value assets
0601 – due within 1 year
0485 Assets between EUR 150 and
0605 – due between 1 and 5 years
EUR 1,000 (collective item)
0610 – due after more than 5 years
0490 Other operating and office
equipment 0615 Convertible bonds
Prepayments and 0498 Other equipment, operating 0616 – due within 1 year
assets under and office equipment under 0620 – due between 1 and 5 years
construction construction 0625 – due after more than 5 years
0499 Prepayments on other Liabilities to banks 0630 Liabilities to banks
equipment, operating and or Cash-in-hand,
office equipment central bank
Shares in affiliated 0500 Shares in affiliated companies balances, bank
companies (fixed assets) balances and
0501 Shares in affiliated companies, cheques
partnerships 0631 – due within 1 year
0502 Shares in affiliated companies, 0640 – due between 1 and 5 years
corporations 0650 – due after more than 5 years
0503 Shares in parent or majority 0660 Liabilities to banks under
investor, corporations instalment credit agreements
0504 Shares in parent or in majority 0661 – due within 1 year
investor
Loans to affiliated 0505 Loans to affiliated companies
companies
0690 (blank, no remaining maturity
0506 Loans to affiliated companies,
-98 noted in balance sheet)
partnerships
Liabilities to banks 0699 Contra account 0630-0689 if
accounts 0690-0698 are
corporations
allocated
Liabilities to 0700 Liabilities to affiliated
sole proprietorships
affiliated companies companies
Shares in affiliated 0509 Shares in affiliated majority or Receivables from
companies investor, partnership affiliated companies
Other long-term 0510 Other long-term equity 0701 – due within 1 year
equity investments investments
0513 Typical silent partnerships
0516 Atypical silent partnerships
page 2 it.-no. 11057 2016-01-01 Standard Chart of Accounts SKR 03 Copyright form, reprint - even in extracts - forbidden
Liabilities to other 0715 Liabilities to other long-term Capital reserves K 0841 Capital reserves from issuance
long-term investees investees and investors of shares above par or notional
and investors or amount
Receivables from K 0842 Capital reserves from issuance
other long-term of convertible bonds and
investees and options to acquire shares
investors
K 0843 Capital reserves from
0716 – due within 1 year additional payments as
0720 – due between 1 and 5 years consideration for preferential
0725 – due after more than 5 years rights for shares
Other liabilities 0730 Liabilities to K 0844 Other additional capital
shareholders/partners contributions
0731 – due within 1 year K 0845 Supplementary calls (contra
account 1299)
Legal reserve K 0846 Legal reserve
Other revenue K 0848 Other revenue reserves from
0755 Liabilities to
reserves the purchase of treasury shares
shareholders/partners for
outstanding distributions Reserve for shares in 0849 Reserve for shares in a parent
a parent or majority or majority investor
0760 Loans by typical silent partners
investor
Reserve for treasury R 0850 (reserved account)
0764 – due between 1 and 5 years shares (corporations
0767 – due after more than 5 years only)
0770 Loans by atypical silent partners Reserves provided K 0851 Reserves provided for by the
0771 – due within 1 year for by the articles of articles of association
0774 – due between 1 and 5 years association
0777 – due after more than 5 years K 0852 Other revenue reserves (co-
operatives)
0780 Profit-participation loans
Other revenue HBÜ K 0853 Revenue reserves from the
reserves transitional BilMoG provisions
0784 – due between 1 and 5 years HBÜ K 0854 Revenue reserves from the
0787 – due after more than 5 years transitional BilMoG provisions
0790 (blank, no remaining maturity (reversal of write-downs of
-98 noted in balance sheet) tangible fixed assets)
0799 Contra account 0730-1789 and K 0855 Other revenue reserves
1665-1678 and 1695-1698 if K 0856 Equity component of reversals
accounts 0790-0798 are of write-downs
allocated HBÜ K 0857 Revenue reserves from the
Subscribed capital K 0800 Subscribed capital transitional BilMoG provisions
(corporations) (reversal of write-downs of
K 0809 Capital increase from reserves long-term financial assets)
or retained earnings HBÜ K 0858 Revenue reserves from the
0810 Paid-up shares of remaining transitional BilMoG provisions
members of co-operatives (reversal of special tax-
0811 Paid-up shares of withdrawing allowable reserves)
members of co-operatives HBÜ K 0859 Deferred taxes (revenue
0812 Paid-up shares of co- reserves credit balance) from
operatives, cancelled shares items taken directly to equity
0813 Unpaid and due shares in co- Retained profits K 0860 Retained profits brought
operatives, recorded brought forward or forward before appropriation
0815 Contra account for unpaid and Accumulated losses of net profit
due shares in co-operatives, brought forward
recorded F 0865 Retained profits brought
Treasury shares, K 0819 Purchased treasury shares forward before appropriation
deducted from of net profit (with breakdown
subscribed capital for statement of changes in
on the face of the capital accounts)
balance sheet F 0867 Accumulated losses brought
Uncalled unpaid 0820 Unpaid uncalled contributions forward before appropriation
contributions to -29 to subscribed capital (reported of net profit (with breakdown
subscribed capital as liability, deducted from for statement of changes in
(deducted from subscribed capital on the face capital accounts)
equity on the face of of the balance sheet) Retained profits K 0868 Accumulated losses brought
the balance sheet) brought forward or forward before appropriation
Unpaid 0830 Unpaid called contributions to Accumulated losses of net profit
contributions to -38 subscribed capital (receivables) brought forward
subscribed capital Net retained K 0869 Balance carried forward
Unpaid 0839 Supplementary calls profits/net (balance sheet)
supplementary calls (receivables; contra account accumulated losses
0845) (balance sheet)
Capital reserves K 0840 Capital reserves F 0870 Fixed capital, gp

- 79
F 0880 Variable capital, gp Other provisions or HB 0967 Long-term provisions for long-
- 89 Excess of plan assets term obligations comparable to
F 0890 Partner loans, gp over pension liability post-employment benefits for
- 99 offsetting with long-term
assets under s. 246(2) of the
F 0900 Limited partner capital, lp
HGB
- 09
Deferred tax HB 0968 Deferred tax liabilities
F 0910 Loss adjustment account, lp
liabilities
- 19
HB 0969 Allowances for deferred tax
F 0920 Partner loans, lp
liabilities
- 29
Other provisions 0970 Other provisions
Special tax- 0930 Special tax-allowable reserves,
allowable reserves untaxed reserves 0971 Provisions for maintenance
expenses deferred to the first
0931 Special tax-allowable reserves
three months of the following
under section 6b EStG
year
R 0972 (reserved account)
under EStR
0973 Provisions for environmental
remediation and waste
under section 52(16) EStG
disposal expenses
0940 Special tax-allowable reserves,
0974 Provisions for warranties
accelerated tax depreciation
(contra account 4790)
and write-downs
HB 0976 Provisions for expected losses
from executory contracts
under section 7g(2) EStG new
version 0977 Provisions for period-end
SB closing and audit costs
Other special 0945 Adjustment item for
HBÜ 0978 Provisions for internal expenses
reserves withdrawals, s. 4g EStG
SB under section 249(2) HGB (old
Special tax- 0946 Reserve for investment grants
version)
allowable reserves
0979 Provisions for environmental
protection
under section 7g(5) EStG
HB Prepaid expenses 0980 Prepaid expenses
Special reserve for 0949 Special reserves for investment
Deferred tax assets HB 0983 Deferred tax assets
investment grants grants and subsidies
and subsidies Prepaid expenses SB 0984 Customs and excise duties
Provisions for 0950 Provisions for pensions and relating to inventories and
pensions and similar similar obligations recognised as expenses
obligations SB 0985 Value added tax relating to
Provisions for HB 0951 Provisions for pensions and prepayments and recognised
pensions and similar similar obligations for as expenses
obligations or offsetting against long-term 0986 Discount
Excess of plan assets assets in accordance with Other revenue HBÜ K 0987 Deferred income (revenue
over pension liability section 246(2) HGB reserves reserves debit balance) from
Provisions for 0952 Provisions for pensions and items taken directly to equity
pensions and similar similar obligations to HBÜ K 0988 Deferred taxes (revenue
obligations shareholders or related parties reserves debit balance) from
(10% capital investment) items taken directly to equity
0953 Provisions for direct F 0989 Collectively held reserves (with
commitments breakdown for statement of
0954 Provisions for subsidy changes in capital accounts)
obligations for pension funds Deferred income 0990 Deferred income
and life insurances
0992 Deferrals of intra-period flat-
Provisions for taxes 0955 Provisions for taxes rate depreciation charges for
0956 Provision for trade tax, section management accounting
4(5b) EStG analysis
0957 Provision for trade tax Trade receivables 0996 Global valuation allowance on
Other provisions 0961 Provisions for vacation pay receivables due within 1 year
Provisions for taxes 0962 Provisions for taxes for tax 0997 Global valuation allowance on
deferral (BStBK) receivables due after more
than 1 year
0963 Provision for corporate income
tax 0998 Specific valuation allowances
on receivables due within 1 year
Other provisions 0964 Long-term provisions for long-
term obligations comparable to 0999 Specific valuation allowances
post-employment benefits on receivables due after more
than 1 year
0965 Provisions for personnel
expenses
0966 Provisions for record retention
obligations
and lost item linkage Financial and Private Accounts and lost item linkage Financial and Private Accounts
Cash-in-hand, F 1000 Cash-in-hand Cash-in-hand, F 1330 Cheques

central bank central bank
balances, bank balances, bank
balances and balances and
cheques cheques
F 1010 Petty cash 1 Shares in affiliated 1340 Shares in affiliated companies
F 1020 Petty cash 2 companies (current (current assets)
assets)
Cash-in-hand, 1100 Bank (Postbank)
central bank -09 1344 Shares in parent or in majority
balances, bank investor
balances and Treasury shares R 1345 (reserved account)
cheques or Other securities 1348 Other securities
Liabilities to banks classified as current
1110 Bank (Postbank 1) assets
-39 1349 Securities investments (short-
F 1120 Bank (Postbank 2) term cash management)
F 1130 Bank (Postbank 3) Other receivables 1350 GmbH shares held for sale
F 1190 LZB (Bundesbank regional and other assets
office) balances 1352 Shares in cooperatives held for
F 1195 Central bank balances sale
F 1200 Bank 1353 Assets to settle obligations
comparable to post-
F 1210 Bank 1
employment benefits
F 1220 Bank 2
Excess of plan assets HB 1354 Assets for offsetting with
F 1230 Bank 3 over pension liability obligations comparable to post-
F 1240 Bank 4 or Other provisions employment benefits under s.
F 1250 Bank 5 246(2) of the HGB
R 1289 (reserved account) Other receivables 1355 Pension liability insurance
1290 Cash investments, short-term and other assets claims
cash management (not 1356 Long-term assets for the
contained in cash funds) settlement of provisions for
Liabilities to banks 1295 Liabilities to banks (not pensions and similar obligations
or Cash-in-hand, included in cash funds)
central bank Excess of plan assets HB 1357 Long-term assets for offsetting
balances, bank over pension liability provisions for pensions and
balances and or Provisions for similar obligations in
cheques pensions and similar accordance with section 246(2)
Trade receivables or F 1300 Bills receivable obligations HGB
Other liabilities F 1358
F 1301 – due within 1 year -59
F 1302 – due after more than 1 year Other receivables F 1360 Cash in transit
and other assets or
F 1305 Bills receivable, eligible for
Other liabilities
discount with central bank
EÜR F 1370 Allocation account for
Receivables from 1310 Bills receivable from affiliated
determination of taxable profit
under section 4/3 EStG,
or Liabilities to
recognised in profit or loss
affiliated companies
EÜR F 1371 Allocation account for
determination of taxable profit
1312 – due after more than 1 year under section 4/3 EStG, not
1315 Bills receivable from affiliated recognised in profit or loss
companies, eligible for EÜR 1372 Current assets in accordance
discount with central bank with section 4(3) sentence 4
Receivables from 1320 Bills receivable from other long- EStG
other long-term term investees and investors 1373 Receivables from limited
investees and partners and atypical silent
investors or partners
Liabilities to other
long-term investees
and investors 1375 – due after more than 1 year
1321 – due within 1 year Other receivables 1376 Receivables from typical silent
and other assets partners
1322 – due after more than 1 year
1325 Bills receivable from other long-
term investees and investors, 1378 – due after more than 1 year
eligible for discount with Other receivables F 1380 Cost centre reconciliation
central bank and other assets or account
Other securities 1327 Finance bills Other liabilities
classified as current Other receivables 1381 Receivables from GmbH
assets and other assets shareholders
1329 Other securities subject to 1382 – due within 1 year
immaterial changes in value 1383 – due after more than 1 year
1385 Receivables from general Receivables from 1489 Valuation allowances on

partners other long-term receivables from other long-
1386 – due within 1 year investees and term investees and investors
investors due after more than 1 year
Trade receivables or F 1490 Trade receivables from
1389 Occupational pension and
Other liabilities shareholders/partners
other post-employment benefit
entitlements (partners) F 1491 – due within 1 year
Other receivables F 1390 Allocation account for cash- F 1495 – due after more than 1 year
and other assets or basis VAT accounting Trade receivables 1498 Contra account for other assets
Other liabilities if posted via receivables
Trade receivables or S 1400 Trade receivables account
Other liabilities Trade receivables or 1499 Contra account 1451-1497 if
R 1401 Trade receivables Other liabilities allocated to receivables account
-06 Other receivables 1500 Other assets
F 1410 Trade receivables, no separate and other assets
-44 receivables/payables 1501 Other assets – due within 1 year
accounting 1502 Other assets – due after more
EÜR F 1445 Trade receivables at general than 1 year
VAT rate or of a VAT-exempt 1503 Receivables from executive
small business (cash basis board members and managing
accounting) directors – due within 1 year
EÜR F 1446 Trade receivables at reduced 1504 Receivables from executive
VAT rate (cash basis board members and managing
accounting) directors – due after more than
EÜR F 1447 Tax-exempt or untaxed trade 1 year
receivables (cash basis 1505 Receivables from supervisory
accounting) and advisory board members –
EÜR F 1448 Trade receivables at average due within 1 year
rates under section 24 UStG 1506 Receivables from supervisory
(cash basis accounting) and advisory board members –
EÜR F 1449 Contra account 1445-1448 if due after more than 1 year
receivables are classified by tax 1507 Receivables from other
rates (cash basis accounting) shareholders - due within 1 year
EÜR F 1450 Receivables under section 11(1) 1508 Receivables from other
sentence 2 EStG for section 4/3 shareholders – due after more
EStG than 1 year
Trade receivables or F 1451 Trade receivables, no separate Prepayments 1510 Prepayments for inventories
Other liabilities receivables/payables (inventories)
accounting – due within 1 year
AV 1511 Prepayments, 7% input tax
F 1455 – due after more than 1 year
F 1460 Doubtful receivables -15
F 1461 – due within 1 year AV 1516 Prepayments, 15% input tax
F 1465 – due after more than 1 year AV 1517 Prepayments, 16% input tax
Receivables from F 1470 Trade receivables from AV 1518 Prepayments, 19% input tax
affiliated companies affiliated companies
Other receivables 1519 Receivables from project
or Liabilities to
and other assets consortiums
1520 Receivables from health
F 1471 – due within 1 year
insurance funds from Act on
F 1475 – due after more than 1 year Reimbursement of Employers'
Receivables from 1478 Valuation allowances on Expenses (AAG)
affiliated companies receivables from affiliated 1521 Consignment goods accounts
companies due within 1 year
1522 Profit participation rights
1479 Valuation allowances on
1524 Supplementary payments or
receivables from affiliated
additional contributions
companies due after more than
receivable
1 year
1525 Security deposits
Receivables from F 1480 Trade receivables from other
other long-term long-term investees and 1526 – due within 1 year
investees and investors 1527 – due after more than 1 year
investors or Other receivables U F 1528 Subsequently deductible input
Liabilities to other and other assets or tax, section 15a(2) UStG
long-term investees Other liabilities
and investors U F 1529 Repayable input tax, section
F 1481 – due within 1 year 15a(2) UStG
F 1485 – due after more than 1 year Other receivables 1530 Receivables from employees
Receivables from 1488 Valuation allowances on and other assets (payroll)
other long-term receivables from other long- 1531 – due within 1 year
investees and term investees and investors 1537 – due after more than 1 year
investors due within 1 year
1538 Corporation tax credit under
section 37 KStG – due within 1
year
Other receivables 1539 – due after more than 1 year EÜR 1580 Contra account for input tax,
and other assets section 4/3 EStG
1540 Receivables from trade tax EÜR 1581 Reversal of input tax from
overpayments previous year, section 4/3 EStG
1542 Tax refund claims against other EÜR 1582 Input tax from investments,
countries section 4/3 EStG
F 1543 Receivables from tax EÜR 1583 Contra account for input tax,
authorities for construction average rates, section 4(3) EStG
withholding tax remitted Other receivables U S 1584 Deductible input tax for intra-
1544 Receivables from and other assets or European Union acquisition of
Bundesagentur für Arbeit Other liabilities new vehicles from suppliers
1545 VAT receivables without VAT identification
number
1547 Receivables from excise duties
paid U S 1585 Deductible input tax for
withdrawal of goods from a
Other receivables S 1548 Input tax deductible in
VAT warehouse
and other assets or following period/year
Other liabilities U F 1587 Input tax, general average
rates, VAT return line 63
Other receivables 1549 Reclaimed corporate income tax
and other assets U F 1588 Acquisition tax liability
1550 Loans R 1589 (reserved account)
1551 – due within 1 year 1590 Items in transit
1555 – due after more than 1 year 1592 Third-party funds
Other receivables U F 1556 Subsequently deductible input Other liabilities F 1593 Allocation account for
and other assets or tax, section 15a(1) UStG, payments received on account
Other liabilities movable assets of orders if posted via
receivables account
U F 1557 Repayable input tax, section
15a(1) UStG, movable assets Receivables from 1594 Receivables from affiliated
U F 1558 Subsequently deductible input
or Liabilities to
tax, section 15a(1) UStG,
immovable property
U F 1559 Repayable input tax, section
15a(1) UStG, immovable 1596 – due after more than 1 year
property Receivables from 1597 Receivables from other long-
S 1560 Input tax allocation accounts other long-term term investees and investors
investees and
S 1561 Input tax allocation account, 7%
investors or
S 1562 Allocation account for input tax Liabilities to other
on intra-European Union long-term investees
acquisitions and investors
S 1563 Allocation account for input tax 1598 – due within 1 year
on intra-European Union
acquisitions, 19%
Trade payables or S 1600 Trade payables
Other receivables
-65
and other assets
S 1566 Input tax allocation account,
R 1601 Trade payables
19%
-03
S 1567 Input tax allocation accounts
EÜR F 1605 Trade payables at general VAT
under sections 13a/13b UStG
rate (cash basis accounting)
EÜR F 1606 Trade payables at reduced VAT
S 1569 Input tax allocation account rate (cash basis accounting)
under sections 13a/13b UStG,
EÜR F 1607 Trade payables, no input tax
19%
(cash basis accounting)
U S 1570 Deductible input tax
EÜR F 1609 Contra account 1605-1607 if
U S 1571 Deductible input tax, 7% payables are classified by tax
U S 1572 Deductible input tax on intra- rates (cash basis accounting)
European Union acquisitions Trade payables or F 1610 Trade payables, no separate
U S 1573 Input tax from acquisition as Other receivables -23 receivables/payables
last purchaser in a triangular and other assets accounting
transaction EÜR F 1624 Trade payables for investments,
U S 1574 Deductible input tax on intra- section 4/3 EStG
European Union acquisitions, Trade payables or F 1625 Trade payables, no separate
19% Other receivables receivables/payables
R 1575 (reserved account) and other assets accounting – due within 1 year
U S 1576 Deductible input tax, 19% F 1626 – due between 1 and 5 years
U S 1577 Deductible input tax under F 1628 – due after more than 5 years
section 13b UStG, 19% Liabilities to F 1630 Trade payables to affiliated
U S 1578 Deductible input tax under affiliated companies companies
section 13b UStG or Receivables from
R 1579 (reserved account) affiliated companies
Liabilities to F 1635 – due between 1 and 5 years Other liabilities or 1709 Profit drawdown account of
affiliated companies Other receivables silent partners
or Receivables from and other assets
affiliated companies Payments received 1710 Payments received on account
F 1638 – due after more than 5 years on account of orders of orders (liabilities)
Liabilities to other F 1640 Trade payables to other long- U AM 1711 Tax-paid payments received on
long-term investees term investees and investors account of orders, 7% VAT
and investors or (liabilities)
Receivables from R 1712 (reserved account)
other long-term -15
investees and
U AM 1716 Tax-paid payments received on
investors
account of orders, 15% VAT
F 1641 – due within 1 year (liabilities)
F 1645 – due between 1 and 5 years U AM 1717 Tax-paid payments received on
F 1648 – due after more than 5 years account of orders, 16% VAT
Trade payables or F 1650 Trade payables to (liabilities)
Other receivables shareholders/partners U AM 1718 Tax-paid payments received on
and other assets account of orders, 19% VAT
F 1651 – due within 1 year (liabilities)
F 1655 – due between 1 and 5 years 1719 Payments received on account
of orders – due within 1 year
F 1658 – due after more than 5 years
1659 Contra account 1625-1658 if
allocated to payables account 1721 – due after more than 5 years
Liabilities on bills F 1660 Bills payable Payments received 1722 Payments received on account
accepted and drawn on account of orders of orders (deducted from
(deducted from inventories on the face of the
assets on the face of balance sheet)
F 1662 Bills payable – due between 1 the balance sheet)
and 5 years
Other liabilities or S 1725 VAT due in following period
F 1663 Bills payable – due after more Other receivables (sections 13 (1) no. 6, 13b (2)
than 5 years and other assets UStG)
Other liabilities 1665 Liabilities to GmbH Other liabilities S 1728 VAT on electronic services
shareholders taxable in another EU country
1666 – due within 1 year 1729 Tax payments to mini one-stop
1667 – due between 1 and 5 years shop (MOSS) on electronic
1668 – due after more than 5 years services taxable in another EU
1670 Liabilities to general partners country
1671 – due within 1 year 1730 Credit card settlements
1672 – due between 1 and 5 years 1731 Consignment goods accounts
1673 – due after more than 5 years 1732 Security deposits received
1675 Liabilities to limited partners 1733 – due within 1 year

1676 – due within 1 year 1734 – due between 1 and 5 years
1677 – due between 1 and 5 years 1735 – due after more than 5 years
1678 – due after more than 5 years 1736 Liabilities from taxes and levies
Liabilities on bills R 1680 (Account deleted and shifted to 1737 – due within 1 year
accepted and drawn 1662) 1738 – due between 1 and 5 years
F 1681 1739 – due after more than 5 years
-89 1740 Payroll liabilities
R 1690 (Account deleted and shifted to Other liabilities or 1741 Wage and church tax payables
1663) Other receivables
Other liabilities 1691 Liabilities to project and other assets
consortiums 1742 Social security liabilities
1695 Liabilities to silent partners 1743 – due within 1 year
1696 – due within 1 year 1744 – due between 1 and 5 years
1697 – due between 1 and 5 years 1745 – due after more than 5 years
1698 – due after more than 5 years Other liabilities 1746 Liabilities from taxes withheld
1700 Other liabilities (investment income tax and
1701 – due within 1 year solidarity surcharge, church tax
on investment income tax) for
open distribution
1747 Excise duties payable
EÜR 1704 Other liabilities, e.g. under
1748 Liabilities for amounts withheld
section 11(2) sentence 2 EStG
from employees
for section 4/3 EStG
1749 Payables to tax authorities for
Other liabilities 1705 Loans
construction withholding tax to
1706 – due within 1 year be remitted
1707 – due between 1 and 5 years 1750 Liabilities from capital-forming
1708 – due after more than 5 years payment arrangements
Other liabilities 1752 – due between 1 and 5 years Other liabilities or S 1787 VAT under section 13b UStG,
1753 – due after more than 5 years Other receivables 19%
and other assets
1754 Tax payments to other
countries 1788 Acquisition tax deferred until
Other liabilities or 1755 Payroll allocation 1789 VAT, current year
Other receivables 1790 VAT, previous year
and other assets 1791 VAT, earlier years
EÜR 1756 Payroll allocation, section 11(2) 1792 Other allocation accounts
EStG for section 4(3) EStG (interim accounts)
1758 Other liabilities refunds by co- Other receivables 1793 Allocation account for
operatives and other assets prepayments if posted via
Other liabilities or 1759 Expected contributions owed payables account
Other receivables to social security funds Other liabilities or S 1794 VAT from acquisition as last
and other assets Other receivables purchaser in a triangular
Provisions for taxes S 1760 VAT not due and other assets transaction
or Other receivables EÜR 1795 Social security liabilities
and other assets (section 4/3 EStG)
U S 1761 VAT not due, 7% Other liabilities 1796 Issued gift tokens
S 1762 VAT not due on intra-European 1797 VAT liabilities
Union supplies of goods and
F 1800 Private withdrawals, general, gp
services subject to domestic
- 09
taxation
F 1810 Private taxes, gp
- 19
U S 1764 VAT not due on intra-European
F 1820 Special personal deductions,
Union supplies of goods and
- 29 partly deductible, gp
services subject to domestic
taxation, 19% F 1830 Special personal deductions,
- 39 fully deductible, gp
F 1840 Non-cash benefits, donations,
U S 1766 VAT not due, 19%
- 49 gp
Other liabilities S 1767 VAT on supplies of goods and
F 1850 Extraordinary expenses, gp
services taxable in another EU
- 59
country
F 1860 Cost of real estate, gp
S 1768 VAT on supplies of other goods
- 69
and services/cost-plus
contracts taxable in another EU 1869 Cost of real estate, gp (VAT key
country possible)
Other liabilities or S 1769 VAT withdrawal of goods from F 1870 Income from real estate, gp
Other receivables a VAT warehouse - 79
and other assets 1879 Income from real estate, gp
S 1770 VAT (VAT key possible)
S 1771 VAT, 7% F 1880 Non-cash withdrawals, gp

- 89
S 1772 VAT on intra-European Union
acquisitions F 1890 Private contributions, gp
- 99
F 1900 Private withdrawals, general, lp
- 09
acquisitions, 19%
F 1910 Private taxes, lp
- 19
S 1776 VAT, 19%
S 1777 VAT on intra-European Union - 29 partly deductible, lp
supplies of goods and services
subject to domestic taxation
- 39 fully deductible, lp
F 1940 Non-cash benefits, donations,
supplies of goods and services
- 49 lp
subject to domestic taxation,
19% F 1950 Extraordinary expenses, lp
- 59
acquisitions, no input tax F 1960 Cost of real estate, lp
deduction - 69
U F 1780 VAT prepayments F 1970 Income from real estate, lp

- 79
U F 1781 VAT prepayment 1/11
F 1980 Non-cash withdrawals, lp
U F 1782 Back taxes, VAT return line 65
- 89
U F 1783 Incorrect or invalid invoiced
F 1990 Private contributions, lp
taxes, VAT return line 69
- 99
U S 1784 VAT on intra-European Union
acquisition of new vehicles
from suppliers without VAT
identification number
S 1785 VAT under section 13b UStG
and lost item linkage Deferral Accounts and lost item linkage Deferral Accounts
Other operating R 2000 (reserved account) Interest and similar GK 2123 Amortisation of discount used
expenses (TC) expenses for financing
R 2001 (reserved account) GK 2124 Amortisation of discount for
K 2004 Losses from mergers and financing fixed assets
reorganisations GK 2125 Interest expenses for buildings
R 2005 (reserved account) classified as operating assets
2006 Losses from extraordinary GK 2126 Borrowing costs for fixed assets
damage GK 2127 Annuities and recurrent
2007 Restructuring and payments
reorganisation costs G 2128 Interest expenses for the
2008 Losses from disposal or provision of capital by partners,
discontinuation of business section 15 EStG (corresponds
activities, net of tax to special business income)
2010 Non-operating expenses Interest and similar GK 2129 Interest expenses on long-term
expenses liabilities to affiliated companies
2020 Prior-period expenses
HBÜ 2090 Expenses from the application
GK 2130 Discount expenses
of transitional provisions
HBÜ GK 2139 Discount expenses to affiliated
2091 Expenses from the application
companies
of transitional provisions
(provisions for pensions) 2140 Expenses similar to interest
HBÜ expenses
of transitional provisions 2141 Loan commissions and
(accounting conveniences) administrative cost
HBÜ contributions
of transitional provisions 2142 Interest cost included in
(deferred taxes) additions to pension provisions
Interest and similar GK 2100 Interest and similar expenses 2143 Interest expenses from the
expenses discounting of liabilities
GK 2102 Non-tax-deductible other 2144 Interest expenses from the
incidental charges related to discounting of provisions
taxes, section 4(5b) EStG 2145 Interest expenses from the
2103 Tax-deductible other incidental discounting of provisions for
charges related to taxes pensions and
similar/comparable obligations
GK 2104 Non-tax-deductible other
Interest and similar HB 2146 Interest expenses from the
incidental charges related to
taxes expenses or Other discounting of provisions for
interest and similar pensions and
GK 2105 Interest expenses, section 233a
income similar/comparable obligations
AO, section 4(5b) EStG
for offsetting under s. 246(2)
K 2106 Interest on discounting of HGB
increased corporate income tax
HB 2147 Expenses from assets for
amount section 38 KStG
offsetting in accordance with
GK 2107 Interest expenses, section 233a section 246(2) HGB
AO, operating taxes
Interest and similar GK 2148 Interest expenses from the
GK 2108 Interest expenses, sections expenses discounting of provisions, non-
233a to 237 AO, personal taxes tax-deductible
GK 2109 Interest expenses to affiliated 2149 Expenses similar to interest
companies expenses to affiliated
GK 2110 Interest expenses on short- companies
term debt Other operating 2150 Currency translation losses
G 2113 Non-deductible interest on expenses (TC)
long-term debt under section 2151 Currency translation losses (not
4(4a) EStG (add-back) s. 256a HGB)
Interest and similar K 2114 Interest on shareholder loans 2166 Expenses from remeasurement
expenses of cash funds
GK 2115 Interest and similar expenses, 2170 Non-deductible input tax
sections 3 no. 40, 3c
2171 Non-deductible input tax, 7%
EStG/section 8b(1,4) KStG
GK 2116 Interest and similar expenses to
-75
affiliated companies, sections 3
no. 40, 3c EStG/section 8b(1) 2176 Non-deductible input tax, 19%
KStG Taxes on income K 2200 Corporate income tax
K 2117 Interest to shareholders with K 2203 Corporate income tax for prior
an equity interest of more than years
25% or their related parties K 2204 Corporate income tax refunds
GK 2118 Interest on receivables and for prior years
payables accounts K 2208 Solidarity surcharge
GK 2119 Interest expenses on short- K 2209 Solidarity surcharge for prior
term liabilities to affiliated years
companies
K 2210 Solidarity surcharge refunds for
GK 2120 Interest expense on long-term prior years
debt
Taxes on income R 2212 (Account deleted) Other operating 2320 Losses on disposal of fixed
GK 2213 Withholding tax on investment expenses (TC) assets
income, 25% GK 2323 Losses on disposal of shares in
GK 2216 Allowable solidarity surcharge corporations (long-term
on withholding tax on financial assets), section 3 no.
investment income, 25% 40 EStG/section 8b(3) KStG
GK 2218 Foreign tax on DTA income 2325 Losses on disposal of current
exempt from domestic taxation assets (excluding inventories)
GK 2219 Credit/ deduction of foreign GK 2326 Losses on disposal of current
withholding tax assets (excluding inventories),
HB section 3 no. 40 EStG/section
GK 2250 Expenses from additions to and
8b(3) KStG
reversals of deferred taxes
EÜR 2327 Disposal of current assets
HB GK 2255 Income from additions to and
under section 4(3) sentence 4
reversals of deferred taxes
EStG
GK 2260 Expenses from additions to
EÜR GK 2328 Disposal of current assets,
provisions for taxes for tax
section 3 no. 40 EStG/section
deferral (BStBK)
8b(3) KStG under section 4(3)
GK 2265 Income from reversal of sentence 4 EStG
provisions for taxes for tax
Other operating SB 2339 Transfers to tax reserve under
deferral (BStBK)
expenses (TC) s. 4g EStG
2280 Backpayments of trade tax for
SB R 2340 (Account deleted)
prior years
-41
GK 2281 Backpayments and refunds of
SB 2342 Transfers to tax reserve under
trade tax for prior years,
s. 6b(3) EStG
section 4(5b) EStG
SB 2343 Transfers to tax reserve under
2282 Refunds of trade tax for prior
s. 6b(10) EStG
years
Other operating SB 2344 Transfers to replacement
GK 2283 Income from reversal of
expenses (TC) reserve under R.6.6 EStR
provisions for trade tax, section
4(5b) EStG 2345 Transfers to tax reserves
2284 Income from reversal of 2347 Expenses from the purchase of
provisions for trade tax treasury shares
Other taxes 2285 Backpayments of other taxes R 2348 (reserved account)
for prior years 2350 Cost of real estate, non-
2287 Refunds of other taxes for prior operating
years Other taxes 2375 Land tax
2289 Income from reversal of Other operating GK 2380 Non-cash benefits, donations,
provisions for other taxes expenses (TC) non-tax deductible
Other operating 2300 Other expenses GK 2381 Non-cash benefits, donations
expenses (TC) for scientific and cultural
2307 Other regular non-operating purposes
expenses GK 2382 Non-cash benefits, donations
GK 2308 Other non-deductible expenses for charitable purposes
2309 Other infrequent expenses GK 2383 Non-cash benefits, donations
for church, religious and non-
2310 Disposals of tangible fixed
profit purposes
assets (net carrying amount for
book loss) GK 2384 Non-cash benefits, donations
to political parties
2311 Disposals of intangible fixed
assets (net carrying amount for K 2385 Non-deductible half of
book loss) supervisory board remuneration
2312 Disposals of long-term 2386 Deductible supervisory board
financial assets (net carrying remuneration
amount for book loss) GK 2387 Non-cash benefits, donations
GK 2313 Disposals of long-term to permanent assets (capital
financial assets, section 3 no. reserves) of a non-profit
40 EStG/section 8b(3) KStG (net foundation
carrying amount for book loss) R 2388 (reserved account)
Other operating 2315 Disposals of tangible fixed GK 2389 Non-cash benefits, donations
income (TC) assets (net carrying amount for to permanent assets (capital
book gain) reserves) of a church, religious
2316 Disposals of intangible fixed or non-proifit foundation
assets (net carrying amount for GK F 2390 Non-cash benefits, donations
book gain) -98 to permanent assets (capital
2317 Disposals of long-term reserves) of a scientific,
financial assets (net carrying charitable or cultural
amount for book gain) foundation
GK 2318 Disposals of long-term 2400 Bad debt allowances (normal
financial assets, section 3 no. amount)
40 EStG/section 8b(2) KStG (net U AM 2401 Bad debt allowances, 7% VAT
carrying amount for book gain) (normal amount)
Other operating U AM 2402 Bad debt allowances on tax- Profit transferred on 2492 Profit transferred on the basis
expenses (TC) exempt intra-European Union the basis of profit of a profit pooling agreement
supplies of goods and services pooling, profit and
(normal amount) loss transfer, or
U AM 2403 Bad debt allowances on intra- partial profit transfer
European Union supplies of agreements
goods and services subject to GK 2493 Profit shares transferred to
domestic taxation, 7% VAT silent partners, section 8
(normal amount) GewStG
U AM 2404 Bad debt allowances on intra- K 2494 Profit transferred on the basis
European Union supplies of of a profit and loss transfer or
goods and services subject to partial profit transfer agreement
domestic taxation, 16% VAT Appropriation to 2495 Appropriation to capital
(normal amount) capital reserves reserves under the rules
U AM 2405 Bad debt allowances, 16% VAT under the rules governing simplified capital
(normal amount) governing simplified decreases
U AM 2406 Bad debt allowances, 19% VAT capital decreases
(normal amount) Appropriation to 2496 Appropriation to legal reserve
U AM 2407 Bad debt allowances, 15% VAT legal reserve
(normal amount) Appropriation to 2497 Appropriation to reserves
U AM 2408 Bad debt allowances on intra- reserves provided provided for by the articles of
European Union supplies of for by the articles of association
goods and services subject to association
domestic taxation, 19% VAT Transfers to reserve 2498 Transfers to reserve for
(normal amount) for shares in a capitalised own shares
U AM 2409 Bad debt allowances on intra- parent or majority
European Union supplies of investor
goods and services subject to Appropriation to 2499 Appropriation to other revenue
domestic taxation, 15% VAT other revenue reserves
(normal amount) reserves
Write-downs of 2430 Bad debt allowances (if Other operating R 2500 (reserved account)
current assets to the unusually high) income (TC)
extent that they R 2501 (reserved account)
exceed the write-
K 2504 Gains from mergers and
downs that are usual
reorganisations
for the corporation
U AM 2431 Bad debt allowances, 7% VAT
(if unusually high) 2506 Gains from sales of significant
long-term equity investments
-34 2507 Gains from sales of significant
land
(if unusually high) 2508 Gain on disposal or
discontinuation of business
activities, net of tax
(if unusually high)
2510 Non-operating income
(if unusually high) 2520 Prior-period income
HBÜ 2590 Income from the application of
transitional provisions
GK 2440 Allowances on receivables from
corporations classified as long-
term investees (if unusually transitional provisions (reversal
high), s. 3c EStG/ s. 8b(3) KStG of write-downs of tangible
fixed assets)
K 2441 Allowances on receivables from
shareholders and related
parties (if unusually high), s. transitional provisions (reversal
8b(3) KStG of write-downs of long-term
financial assets)
Other operating 2450 Transfers to global valuation
expenses (TC) allowance on receivables
2451 Transfer to specific valuation
(securities classified as current
allowance on receivables
assets)
Transfers to reserve 2480 Transfers to reserve for shares HBÜ 2594 Income from the application of
for shares in a in a parent or majority investor
parent or majority
(deferred taxes)
investor
Income from long- 2600 Income from long-term equity
F 2481 Appropriation to collectively
term equity investments
held reserves (with breakdown
investments
for statement of changes in
capital account) GK 2603 Income from investments in
partnerships (affiliated
2485 Transfers to other revenue
companies), s. 9 GewStG or s.
reserves (co-operatives)
18 EStG
Cost of loss GK 2490 Cost of loss absorption
absorption (parent)
Income from long- GK 2615 Income from shares in Other operating 2661 Currency translation gains (not
term equity corporations (long-term equity income (TC) s. 256a HGB)
investments investments), s. 3 no. 40 EStG/ 2666 Income from remeasurement
s. 8b(1) KStG of cash funds
GK 2616 Income from shares in Other interest and 2670 Discounts received
corporations (affiliated similar income
companies), s. 3 no. 40 EStG/ s.
2679 Discounts received from
8b(1) KStG
GK 2618 Profit shares from industrial or
2680 Income similar to interest
self-employed partnerships, s.
income
9 GewStG or s. 18 EStG
GK 2682 Tax-exempt interest income
2619 Income from long-term equity
from discounting of provisions
investments in affiliated
companies 2683 Interest income from the
discounting of liabilities
Income from other 2620 Income from other securities
securities and long- and long-term loans 2684 Interest income from the
term loans discounting of provisions
2621 Income from long-term loans 2685 Interest income from the
discounting of provisions for
2622 Income from long-term loans
pensions and
to affiliated companies
similar/comparable obligations
2623 Income from shares in HB
Other interest and 2686 Interest income from the
partnerships (long-term
similar income or discounting of provisions for
financial assets)
Interest and similar pensions and
GK 2625 Income from shares in expenses similar/comparable obligations
corporations (long-term equity for offsetting under s. 246(2)
investments), s. 3 no. 40 EStG/ HGB
s. 8b(1,4) KStG HB 2687 Income from assets for
GK 2626 Income from shares in offsetting in accordance with
corporations (affiliated section 246(2) HGB
Other interest and K 2688 Interest income from early
8b(1) KStG
similar income repayment of increased
2640 Interest and dividend income corporate income tax amount,
2641 Compensation payments section 38 KStG
received as an outside 2689 Income similar to interest
shareholder income from affiliated
2646 Income from shares in companies
partnerships (affiliated Other operating 2700 Other income
companies) income (TC)
2647 Income from other long-term 2705 Other regular operating income
securities of corporations
2707 Other regular non-operating
(affiliated companies)
income
2648 Income from other long-term
2709 Other infrequent income
securities of partnerships
(affiliated companies) 2710 Income from reversal of write-
downs of tangible fixed assets
2649 Income from other securities
and long-term loans, from 2711 Income from reversal of write-
affiliated companies downs of intangible fixed assets
Other interest and 2650 Other interest and similar 2712 Income from reversal of write-
similar income income downs of long-term financial
assets
K 2652 Tax-exempt accrued interest on
corporate income tax credit GK 2713 Income from reversal of write-
under section 37 KStG downs of long-term financial
assets, section 3 no. 40
GK 2653 Interest income s. 233a AO, s.
EStG/section 8b(3) sentence 8
4(5b) EStG, tax-exempt
KStG
2654 Income from other securities
GK 2714 Income from reversal of write-
and short-term loans
downs, section 3 no. 40
GK 2655 Income from shares in EStG/section 8b(2) KStG
corporations (current assets), s.
2715 Income from reversal of write-
3 no. 40 EStG/ s. 8b(1,4) KStG
downs of current assets
GK 2656 Income from shares in excluding inventories
corporations (affiliated
GK 2716 Income from reversal of write-
downs of current assets,
8b(1) KStG
2657 Interest income s. 233a AO, 8b(3) sentence 8 KStG
taxable
2720 Income from disposal of fixed
K 2658 Interest income s. 233a AO, tax- assets
exempt (Schedule A KSt)
GK 2723 Income from disposal of shares
2659 Other interest and similar in corporations (long-term
income from affiliated financial assets), section 3 no.
companies 40 EStG/section 8b(2) KStG
Other operating 2660 Currency translation gains
income (TC)
Other operating 2725 Income from disposal of Income from profits 2792 Income from profits received
income (TC) current assets (excluding received under under a profit pooling
inventories) profit pooling, profit agreement
GK 2726 Income from disposal of and loss transfer, or
current assets (excluding partial profit transfer
inventories), section 3 no. 40 agreements (parent)
EStG/section 8b(2) KStG GK 2794 Income from profits received
2727 Income from reversal of tax under a profit and loss transfer
reserve under s. 6b(3) EStG or partial profit transfer
agreement
2728 Income from reversal of tax
reserve under s. 6b(10) EStG Withdrawals from 2795 Withdrawals from capital
capital reserves reserves
Other operating 2729 Income from reversal of
income (TC) replacement reserve under Withdrawals from 2796 Withdrawals from legal reserve
R.6.6 EStR revenue reserves, of
which from legal
2730 Income from reduction in
reserve
global valuation allowances on
receivables Withdrawals from 2797 Withdrawals from reserves
reserves provided provided for by the articles of
2731 Income from reduction in
for by the articles of association
specific valuation allowances
association
on receivables
Withdrawals from 2798 Withdrawals from reserve for
2732 Income from recoveries of
reserve for shares in capitalised own shares
receivables previously written
a parent or majority
off
investor
Withdrawals from 2799 Withdrawals from other
R 2734 (reserved account) other revenue revenue reserves
2735 Income from reversal of reserves
provisions Withdrawals from 2840 Withdrawals from reserve for
2736 Income from remission of reserve for shares in shares in a parent or majority
liabilities a parent or majority investor
SB 2737 Income from reversal of tax investor
reserve under s. 4g EStG F 2841 Withdrawals from collectively
2738 Income from reversal of tax held reserves (with breakdown
reserves under s. 52(16) EStG for statement of changes in
2739 Income from reversal of tax capital account)
reserves (investment reserves 2850 Withdrawals from other
under s. 7g(2) EStG) revenue reserves (co-
2740 Income from reversal of tax operatives)
reserve Retained profits or 2860 Retained profits brought
2741 Income from reversal of accumulated losses forward after appropriation of
accelerated tax depreciation brought forward net profit
2742 Insurance recoveries and F 2865 Retained profits brought

compensation payments forward after appropriation of
net profit (with breakdown for
2743 Investment subsidies (taxable)
statement of changes in capital
GK 2744 Investment grants (tax-exempt) accounts)
Income from capital K 2745 Income from capital decrease F 2867 Accumulated losses brought
decrease forward after appropriation of
Other operating GK 2746 Tax-exempt income from net profit (with breakdown for
income (TC) reversal of tax reserves statement of changes in capital
GK 2747 Other tax-exempt operating accounts)
income Retained profits or 2868 Accumulated losses brought
2749 Refunds Act on accumulated losses forward after appropriation of
Reimbursement of Employers' brought forward net profit
Expenses (AAG) Carried forward 2869 Balance carried forward
Sales 2750 Income from real estate (income statement)
U AM 2751 Rental and lease income, VAT- Advance 2870 Advance distribution
exempt s. 4 no. 12 UStG distribution/distributi
U AM 2752 Rental and lease income, 19% on resolved for the
VAT financial year
R 2753 (reserved account) Other operating 2890 Allocated imputed business

-54 expenses (TC) owner’s remuneration
2891 Allocated imputed rental and
Other operating 2760 Income from capitalisation of
lease payments
income (TC) assets acquired free of charge
2762 Reimbursements, refunds and 2892 Allocated imputed interest
credit entries relating to prior 2893 Allocated imputed
periods depreciation, amortisation and
Sales 2764 Income from administrative write-downs
expense allocations 2894 Allocated imputed business
Loss transfer K 2790 Income from loss absorption risks
2895 Allocated imputed wages for
non-compensated employees
Other operating R 2900 (reserved account)

expenses (TC)
and lost item linkage Incoming goods and inventories and lost item linkage Incoming goods and inventories
Cost of raw 3000 Raw materials, consumables Cost of purchased 3100 Purchased services
materials, and supplies services
consumables and AV 3106 Purchased services, 19% input
supplies, and of tax
purchased
merchandise
AV 3108 Purchased services, 7 % input
AV 3010 Cost of raw materials,
tax
-19 consumables and supplies, 7%
input tax 3109 Purchased services, no input tax
R 3020 (reserved account) U AV 3110 Construction services supplied

-29 by domestic contractor, 7%
input tax and 7% VAT
AV 3030 Cost of raw materials,
-39 consumables and supplies, 19% R 3111 (reserved account)
input tax -12
R 3040 (reserved account) U AV 3113 Other services supplied by a

-59 contractor in another EU
country, 7% input tax and 7%
U AV 3060 Cost of raw materials,
VAT
consumables and supplies,
intra-European Union R 3114 (reserved account)
acquisitions, 7% input tax and U AV 3115 Services supplied by foreign
7% VAT contractor, 7% input tax and
R 3061 (reserved account) 7% VAT
U AV 3062 Cost of raw materials, R 3116 (reserved account)

-63 consumables and supplies, -19
intra-European Union U AV 3120 Construction services supplied
acquisitions, 19% input tax and -21 by domestic contractor, 19%
19% VAT input tax and 19% VAT
R 3064 (reserved account) R 3122 (reserved account)
-65 U AV 3123 Other services supplied by a
U AV 3066 Cost of raw materials, contractor in another EU
consumables and supplies, country, 19% input tax and
intra-European Union 19% VAT
acquisitions, no input tax and R 3124 (reserved account)
7% VAT U AV 3125 Services supplied by foreign
U AV 3067 Cost of raw materials, -26 contractor, 19% input tax and
consumables and supplies, 19% VAT
intra-European Union R 3127 (reserved account)
acquisitions, no input tax and -29
19% VAT
U AV 3130 Construction services supplied
R 3068 (reserved account) by domestic contractor, no
-69 input tax, 7% VAT
AV 3070 Cost of raw materials, R 3131 (reserved account)
consumables and supplies, -32
5.5% input tax
U AV 3133 Other services supplied by a
AV 3071 Cost of raw materials, contractor in another EU
consumables and supplies, country, no input tax and 7%
10.7% input tax VAT
-74
U AV 3135 Services supplied by foreign
U AV 3075 Cost of raw materials, contractor, no input tax, 7%
consumables and supplies from VAT
a VAT warehouse, s. 13a UStG,
7% input tax and 7% VAT
-39
U AV 3140 Construction services supplied
consumables and supplies from
-41 by domestic contractor, no
a VAT warehouse, s. 13a UStG,
input tax, 19% VAT
R 3077 (reserved account) U AV 3143 Other services supplied by a
-88 contractor in another EU
country, no input tax and 19%
VAT
consumables and supplies as
last purchaser in a triangular R 3144 (reserved account)
transaction, 19% input tax and U AV 3145 Services supplied by foreign
19% VAT -46 contractor, no input tax, 19%
3090 Fuels (production) VAT
AV 3091 Fuels (production), 7% input tax R 3147 (reserved account)
-49
AV 3092 Fuels (production), 19% input
tax S/AV 3150 Cash discounts received on
services for which recipient
bears tax liability under section
-98
13b UStG
Cost of purchased U S/AV 3151 Cash discounts received on Cost of raw 3551 Cost of merchandise in a third
services services for which recipient materials, country, taxable
bears tax liability under section consumables and
13b UStG, 19% input tax and supplies, and of
19% VAT purchased
R 3152 (reserved account) merchandise
S/AV 3153 Cash discounts received on 3552 Acquisition by 1st purchaser in
services for which recipient a triangular transaction
bears tax liability under section U AV 3553 Purchase of merchandise as
13b UStG, no input tax, with last purchaser in a triangular
VAT transaction, 19% input tax and
U S/AV 3154 Cash discounts received on 19% VAT
services for which recipient R 3554 (reserved account)
bears tax liability under section -57
13b UStG, no input tax, 19% 3558 Cost of merchandise in another
VAT EU country, taxable
R 3155 (reserved account) 3559 Tax-exempt imports
-59
U AV 3560 Merchandise from a VAT
3160 Services under s. 13b UStG, warehouse, section 13a UStG,
with input tax deduction 7% input tax and 7% VAT
3165 Services under s. 13b UStG, R 3561 (reserved account)
without input tax deduction -64
Cost of raw 3200 Cost of merchandise U AV 3565 Merchandise from a VAT
materials, warehouse, section 13a UStG,
consumables and 19% input tax and 19% VAT
supplies, and of
purchased
-69
merchandise
3600 Non-deductible input tax
AV 3300 Cost of merchandise, 7% input
-09
-09 tax
-19
-48
3349 Cost of merchandise without
-29
input tax deduction
AV 3400 Cost of merchandise, 19%
-59
-09 input tax
-69
-19
3700 Trade discounts
U AV 3420 Intra-European Union
-24 acquisitions, 7% input tax and 3701 Trade discounts on cost of raw
7% VAT materials, consumables and
supplies
U AV 3425 Intra-European Union
-29 acquisitions, 19 % input tax AV 3710 Trade discounts, 7% input tax
and 7% VAT -11
U AV 3430 Intra-European Union R 3712 (reserved account)

acquisitions, no input tax and -13
7% VAT AV 3714 Trade discounts on cost of raw
R 3431 (reserved account) materials, consumables and
-34 supplies, 7% input tax
U AV 3435 Intra-European Union AV 3715 Trade discounts on cost of raw

acquisitions, no input tax and materials, consumables and
19% VAT supplies, 19% input tax

-39 U AV 3717 Trade discounts on cost of raw
U AV 3440 Intra-European Union materials, consumables and
acquisition of new vehicles supplies, intra-EU acquisitions,
from supplier without VAT 7% input tax and 7% VAT
identification number, 19% U AV 3718 Trade discounts on cost of raw
input tax and 19% VAT materials, consumables and
R 3441 (reserved account) supplies, intra-EU acquisitions,
-49 19% input tax and 19% VAT

-04 AV 3720 Trade discounts, 19% input tax
AV 3505 Cost of merchandise, 5.5% -21
-09 input tax AV 3722 Trade discounts, 16% input tax
R 3510 (reserved account) AV 3723 Trade discounts, 15% input tax
-39 U AV 3724 Trade discounts on intra-
AV 3540 Cost of merchandise, 10.7% European Union acquisitions,
-49 input tax 7% input tax and 7% VAT
U AV 3550 Tax-exempt intra-European U AV 3725 Trade discounts on intra-
Union acquisitions European Union acquisitions,
Cost of raw U AV 3726 Trade discounts on intra- Cost of raw AV 3755 Volume discounts received on
materials, European Union acquisitions, materials, cost of raw materials,
consumables and 16% input tax and 16% VAT consumables and consumables and supplies, 19%
supplies, and of supplies, and of input tax
purchased purchased
merchandise merchandise
U AV 3727 Trade discounts on intra- R 3756 (reserved account)
European Union acquisitions, -59
15% input tax and 15% VAT AV 3760 Volume discounts received,
R 3728 (reserved account) -61 19% input tax
-29 R 3762 (reserved account)
S/AV 3730 Cash discounts received -68
S/AV 3731 Cash discounts received, 7% 3769 Volume discounts received
input tax 3770 Rebates received
R 3732 (reserved account) AV 3780 Rebates received, 7% input tax
S/AV 3733 Cash discounts received on -81
cost of raw materials, R 3782 (reserved account)
consumables and supplies
3783 Rebates received on cost of
S/AV 3734 Cash discounts received on raw materials, consumables
cost of raw materials, and supplies
consumables and supplies, 7%
AV 3784 Rebates received on cost of
input tax
raw materials, consumables
R 3735 (reserved account) and supplies, 7% input tax
S/AV 3736 Cash discounts received, 19% AV 3785 Rebates received on cost of
input tax raw materials, consumables
R 3737 (reserved account) and supplies, 19% input tax
S/AV 3738 Cash discounts received on R 3786 (reserved account)
cost of raw materials, -87
consumables and supplies, 19% S/AV 3788 Cash discounts received on
input tax cost of raw materials,
R 3739 (reserved account) consumables and supplies,
-40 10.7% input tax
U S/AV 3741 Cash discounts received on R 3789 (reserved account)
cost of raw materials, AV 3790 Rebates received, 19% input tax
consumables and supplies, -91
taxable intra-European Union
U AV 3792 Cash discounts received on
acquisitions, 19% input tax and
cost of raw materials,
19% VAT
consumables and supplies as
R 3742 (reserved account) last purchaser in a triangular
U S/AV 3743 Cash discounts received on transaction, 19% input tax and
cost of raw materials, 19% VAT
consumables and supplies, U AV 3793 Cash discounts received on
taxable intra-European Union purchase of merchandise as
acquisitions, 7% input tax and last purchaser in a triangular
7% VAT transaction, 19% input tax and
S/AV 3744 Cash discounts received on raw 19% VAT
materials, consumables and S/AV 3794 Cash discounts received, 5.5%
supplies, taxable intra- input tax
European Union acquisitions
S/AV 3745 Cash discounts received on
S/AV 3796 Cash discounts received, 10.7%
taxable intra-European Union
input tax
acquisitions
U S/AV 3746 Cash discounts received on
taxable intra-European Union S/AV 3798 Cash discounts received on
acquisitions, 7% input tax and cost of raw materials,
7% VAT consumables and supplies,
5.5% input tax
U S/AV 3748 Cash discounts received on
taxable intra-European Union 3800 Delivery costs
acquisitions, 19% input tax and 3830 Empties
19% VAT 3850 Customs and import duties
R 3749 (reserved account) 3950 Changes in inventories of
AV 3750 Volume discounts received, 7% -54 purchased merchandise
-51 input tax 3955 Changes in inventories of raw
R 3752 (reserved account) -59 materials, consumables and
3753 Volume discounts received on supplies
cost of raw materials, 3960 Changes in inventories of raw
consumables and supplies -69 materials, consumables and
AV 3754 Volume discounts received on supplies, and of purchased
cost of raw materials, merchandise
consumables and supplies, 7%
input tax
Raw materials, 3970 Inventories of raw materials,

consumables and -79 consumables and supplies
supplies
Finished goods and 3980 Merchandise inventories
merchandise -89
Cost of raw 3990 Allocated material costs (contra
materials, -99 account 4000-99)
consumables and
supplies, and of
purchased
merchandise
and lost item linkage Operating expenses and lost item linkage Operating expenses
Cost of raw 4000 Cost of raw materials, Wages and salaries 4155 Employment agency subsidies
materials, -99 consumables and supplies, and (credit balances)
consumables and of purchased merchandise 4156 Expenses from change in
supplies, and of provisions for vacation pay
purchased
4157 Expenses from change in
merchandise
provisions for vacation pay for
Wages and salaries 4100 Wages and salaries shareholder-managers
4110 Wages G 4158 Expenses from change in
4120 Salaries provisions for vacation pay for
4124 Managing director salaries of salaried partners, section 15
shareholders of limited liability EStG (corresponds to special
company (GmbH) business income)
4125 Salaries of spouses Wages and salaries 4159 Expenses from change in
provisions for vacation pay for
Wages and salaries K 4126 Management bonuses paid to
marginal part-time workers
shareholder managers
Social security, post- 4160 Pension funds
4127 Managing director salaries
employment and
G 4128 Remuneration of salaried other employee
partners, section 15 EStG benefit costs
(corresponds to special
4165 Cost of old age pensions
business income)
4166 Post-employment benefit costs
Wages and salaries K 4129 Management bonuses paid to
for shareholder managers
employees
4167 Flat-rate tax on other benefits
Social security, post- 4130 Statutory social security
(e.g. direct insurance policies)
employment and expenses
other employee G 4168 Cost of old-age pensions of
benefit costs salaried partners, section 15
EStG (corresponds to special
G 4137 Statutory social security
business income)
expenses for salaried partners,
section 15 EStG (corresponds Social security, post- 4169 Employee benefit expenses
to special business income) employment and
other employee
Social security, post- 4138 Contributions to occupational
benefit costs
employment and health and safety agency
other employee Wages and salaries 4170 Capital-forming payments
benefit costs 4175 Travel expense reimbursement
Other operating 4139 Disabled persons equalisation – home/workplace
expenses (TC) levy 4180 Tips
Social security, post- 4140 Voluntary social benefits not 4190 Casual labour wages
employment and subject to wage tax 4194 Flat-rate taxes for marginal
other employee part-time workers
benefit costs
4195 Wages for marginal part-time
4141 Other social security costs work
4144 Social security contributions for 4196 Flat-rate taxes for shareholder
marginal part-time workers managers
Wages and salaries 4145 Voluntary social benefits G 4197 Flat-rate taxes for salaried
subject to wage tax partners, section 15 EStG
4146 Voluntary non-cash benefits (corresponds to special
provided to marginal part-time business income)
workers Wages and salaries 4198 Flat-rate taxes for employees
4147 Voluntary non-cash benefits 4199 Flat-rate tax on casual labour
provided to shareholder wages
managers
Other operating 4200 Occupancy costs
G 4148 Voluntary non-cash benefits expenses (TC)
provided to salaried partners,
GK 4210 Rent (immovable property)
section 15 EStG (corresponds
to special business income) GK 4211 Expenses for rented or leased
immovable property that must
Wages and salaries 4149 Flat-rate tax on other benefits
be added back under trade tax
(e.g. travel allowances)
law
4150 Sick pay supplements
4212 Rental/expenses for double
4151 Non-cash benefits and services household
provided to marginal part-time
Other operating GK 4215 Leases (immovable property)
workers
expenses (TC)
4152 Non-cash benefits and services
G 4219 Remuneration of partners for
provided to employees
rental of their immovable
4153 Non-cash benefits and services property, section 15 EStG
provided to shareholder (corresponds to special
managers business income)
G 4154 Non-cash benefits and services Other operating GK 4220 Real property leases
provided to salaried partners, expenses (TC) (immovable property)
K 4222 Remuneration of partners for
to special business income)
rental and lease of their
immovable property
Other operating 4228 Incidental rental and lease Other operating 4631 Non-cash benefits to third
expenses (TC) expenses, not added back for expenses (TC) parties, deductible, s. 37b EStG
trade tax purposes 4632 Flat-rate taxes on gifts and non-
G 4229 Remuneration of partners for cash benefits, deductible
lease of their immovable GK 4635 Gifts, non-deductible, without
property, section 15 EStG s. 37b EStG
GK 4636 Gifts, non-deductible, with s.
business income)
37b EStG
Other operating 4230 Heating
GK 4637 Flat-rate taxes on non-cash
expenses (TC)
benefits and gifts, non-
4240 Gas, electricity, water deductible
4250 Cleaning 4638 Gifts used exclusively for
4260 Maintenance of operating operating purposes
premises 4639 Non-cash benefits, with s. 37b
4270 Levies for real property used EStG
for operating purposes 4640 Corporate hospitality expenses
4280 Other occupancy costs 4650 Entertainment expenses
4288 Costs of home office 4651 Other business expenses with
(deductible portion) limited deductibility
G 4289 Costs of home office (non- (deductible portion)
deductible portion) GK 4652 Other business expenses with
Other operating 4290 Cost of real estate, operating limited deductibility (non-
expenses (TC) deductible portion)
4300 Non-deductible input tax 4653 Small gifts
4301 Non-deductible input tax, 7% GK 4654 Non-deductible entertainment
R 4304 (reserved account) expenses
-05 GK 4655 Non-deductible business
4306 Non-deductible input tax, 19% expenses from advertising and
corporate hospitality expenses
Taxes on income GK 4320 Trade tax
4660 Employee travel expenses
Other taxes 4340 Other taxes
R 4662 (Account deleted)
4350 Excise taxes (other taxes)
4663 Employee travel expenses, cost
4355 Eco tax
of travel
Other operating 4360 Insurance premiums
4664 Employee travel expenses,
expenses (TC)
additional subsistence costs
4366 Building insurance
4666 Employee travel expenses,
4370 Net insurance premium for accommodation costs
future pension benefit liability
4380 Contributions
4668 Employee mileage
4390 Other levies reimbursement
4396 Tax-deductible late filing 4670 Business owner travel expenses
penalties and administrative
GK 4672 Business owner travel expenses
fines
(non-deductible portion)
GK 4397 Non-tax deductible late filing
4673 Business owner travel
penalties and administrative
expenses, cost of travel
fines
4400 (free text)
expenses, additional
-99
subsistence costs
4500 Vehicle expenses
Other taxes 4510 Motor vehicle tax
Other operating 4520 Motor vehicle insurance expenses, accommodation
expenses (TC) costs and incidental travel
4530 Current motor vehicle expenses
operating costs R 4677 (reserved account)
4540 Motor vehicle repairs 4678 Travel between home and
GK 4550 Garage rent workplace and travel to family
4560 Road tolls home (deductible portion)
GK 4570 Operating leases (motor G 4679 Travel between home and
vehicles) workplace and travel to family
4580 Other motor vehicle expenses home (non-deductible portion)
4590 Motor vehicle expenses for 4680 Travel between home and
private vehicles used for workplace and travel to family
business purposes home (credit balance)
Other operating 4595 Third-party vehicle expenses 4681 Additional subsistence costs
expenses (TC) for double household
4600 Advertising costs Other operating R 4685 (reserved account)

expenses (TC)
4605 Giveaways
4700 Selling and distribution
4630 Gifts, deductible, without s. 37b
expenses
EStG
4710 Packaging materials
Other operating 4730 Outgoing freight Amortisation and 4851 Accelerated tax depreciation, s.
expenses (TC) write-downs of 7g(5) EStG (excluding motor
4750 Transport insurance intangible fixed vehicles)
assets and
4760 Selling commissions
depreciation and
4780 Third-party services write-downs of
(distribution) tangible fixed assets
4790 Warranty expenses 4852 Accelerated tax depreciation, s.
4800 Repairs and maintenance of 7g(5) EStG (motor vehicles)
technical equipment and 4853 Reduction in cost in
machinery accordance with section 7g(2)
4801 Building repairs and EStG new version (excl. motor
maintenance vehicles)
4805 Repairs and maintenance of 4854 Reduction in cost in
other equipment, operating accordance with section 7g(2)
and office equipment EStG new version (for motor
4806 Hardware and software vehicles)
maintenance expenses 4855 Immediate write-off of low-
4808 Addition to provision for value assets
internal expenses 4860 Depreciation and amortisation
4809 Other repairs and maintenance of capitalised low-value assets
GK 4810 Operating leases (movable 4862 Write-downs of assets
assets) (collective item)
Amortisation and 4815 Finance leases 4865 Write-downs of capitalised low-
write-downs of value assets
intangible fixed Write-downs of long- HB 4866 Write-downs of long-term
assets and term financial assets financial assets (not permanent)
depreciation and and securities
write-downs of classified as current
tangible fixed assets assets
HBÜ 4820 Amortisation of business start- 4870 Write-downs of long-term
up and expansion expenses financial assets (permanent)
4822 Amortisation of intangible fixed GK 4871 Write-downs of long-term
assets financial assets, s. 3 no. 40
HB 4823 Amortisation of internally EStG/ s. 8b(3) KStG (permanent)
generated intangible fixed GK 4872 Expenses due to share of loss
assets of industrial and independent
4824 Goodwill amortisation and partnerships, s. 8 GewStG or s.
write-downs 18 EStG 8)
4825 Goodwill write-downs GK 4873 Write-downs of long-term
4826 Write-downs of intangible fixed financial assets due to section
assets 6b EStG reserve, section 3 no.
40 EStG/section 8b(3) KStG
HB 4827 Write-downs of internally
generated intangible fixed 4874 Write-downs of long-term
assets financial assets due to section
6b EStG reserve
4830 Depreciation of tangible fixed
assets (excluding depreciation 4875 Write-downs of securities
of motor vehicles and buildings) classified as current assets
4831 Depreciation of buildings GK 4876 Write-downs of securities

classified as current assets,
4832 Depreciation of motor vehicles
4833 Depreciation of share of 8b(3) KStG
building attributable to home
4877 Write-downs of long-term
office
financial assets - affiliated
Amortisation and 4840 Write-downs of tangible fixed companies
write-downs of assets
4878 Write-downs of securities
intangible fixed
classified as current assets -
assets and
depreciation and
write-downs of Write-downs of 4880 Write-downs of other current
tangible fixed assets current assets to the assets (if unusually high)
extent that they
4841 Write-downs for extraordinary
exceed the write-
technical and economic wear
downs that are usual
and tear of buildings
for the corporation
4882 Write-downs of current assets
due to tax rules (unusually high)
and tear of motor vehicles
Other operating 4886 Write-downs of current assets
expenses (TC) excluding inventories and
securities classified as current
and tear of other assets
assets (normal amount)
4850 Write-downs of tangible fixed
assets due to special tax rules
Other operating 4887 Write-downs of current assets Other operating GK 4976 Costs to sell, section 3 no. 40
expenses (TC) due to tax reasons, excluding expenses (TC) EStG/section 8b(2) KStG
inventories and securities 4980 Operating supplies
classified as current assets
4984 Refunds by co-operatives to
(normal amount)
members
Write-downs of 4892 Write-downs of raw materials,
Other operating 4985 Tools and minor equipment
current assets to the consumables and
expenses (TC)
extent that they supplies/merchandise (if
exceed the write- unusually high) 4990 Imputed business owner’s
downs that are usual remuneration
for the corporation 4991 Imputed rent/leasing expenses
4893 Write-downs of finished goods 4992 Imputed interest
and work in progress (if 4993 Imputed depreciation,
unusually high) amortisation and write-downs
Other operating 4900 Other operating expenses 4994 Imputed business risks
expenses (TC) 4995 Imputed wages for non-
4902 Interim account for expenses in compensated employees
another country for which 4996 Cost of sales
input tax reimbursement is
4997 Administrative expenses
possible
4998 Selling expenses
4905 Other regular operating
expenses 4999 Contra account 4996-4998
4909 Purchased services/third-party
services
4910 Postage
4920 Telephone
4925 Fax and Internet costs
4930 Office supplies
4940 Newspapers, books (specialist
literature)
4945 Training costs
4946 Voluntary social benefits
G 4948 Remuneration of partners,
to special business income)
G 4949 Liability compensation paid to
partners, section 15 EStG
business income)
Other operating 4950 Legal and consulting costs
expenses (TC)
4955 Bookkeeping costs
4957 Period-end closing and audit
costs
K 4958 Remuneration paid to
shareholders for rental or lease
of their movable property
G 4959 Remuneration paid to partners
for rental or lease of their
movable property, section 15
EStG (corresponds to special
business income)
Other operating GK 4960 Rent of fixtures and fittings
expenses (TC) (movable assets)
GK 4961 Leases (movable assets)
GK 4963 Expenses for rented or leased
movable assets that must be
added back under trade tax law
GK 4964 Expenses for temporary
transfer of rights (licences,
concessions)
GK 4965 Operating leases (movable
assets)
4969 Environmental remediation and
waste disposal expenses
4970 Incidental monetary
transaction costs
GK 4975 Expenses from shares in
corporations, sections 3 no. 40,
3c EStG/section 8b(1,4) KStG
and lost item linkage and lost item linkage
Other operating 5000 (free text)

expenses (TC) -99
and lost item linkage and lost item linkage
Other operating 6000 (free text)

expenses (TC) -99
and lost item linkage Inventory and lost item linkage Inventory
Work in progress 7000 Work in progress (inventories)

7050 Unfinished goods (inventories)
7080 Services in progress
Construction 7090 Construction contracts in
contracts in progress progress
Orders in progress 7095 Orders in progress
Finished goods and 7100 Finished goods and
merchandise merchandise (inventories)
7110 Finished goods (inventories)
7140 Merchandise (inventories)
-99
and lost item linkage Revenues and lost item linkage Revenues
Sales 8000 (free text) Sales U AM 8335 Revenue from supplies of

-99 mobile telephony devices,
U AM 8100 Tax-exempt sales, section 4 no. tablet computers, game
-04 8 ff. UStG consoles and integrated
circuits for which the recipient
U AM 8105 Tax-exempt sales under section
bears VAT under s. 13b UStG
4 no. 12 UStG (rental and
leasing) U AM 8336 Revenue from other services
taxable in another EU country,
U AM 8110 Other tax-exempt sales,
for which the recipient bears
domestic
tax liability
U AM 8120 Tax-exempt sales, section 4 no.
U AM 8337 Revenue from services for
1a UStG
which the recipient bears the
U AM 8125 Tax-exempt intra-European tax liability under section 13b
Union deliveries, section 4 no. UStG
1b UStG
U AM 8338 Revenue from services taxable
R 8128 (reserved account) in a third country, not subject
U AM 8130 Deliveries by first purchaser in to domestic taxation
triangular transactions (EU), U AM 8339 Revenue from services taxable
section 25 b(2) UStG in another EU country, not
U AM 8135 Tax-exempt intra-European subject to domestic taxation
Union deliveries of new U AM 8340 Revenue, 16% VAT
vehicles to purchasers without -49
VAT identification number
U AM 8400 Revenue, 19% VAT
U AM 8140 Tax-exempt offshore sales, etc. -09
U AM 8150 Other tax-exempt sales (e.g. U AM 8410 Revenue, 19% VAT
section 4 nos. 2-7 UStG)
U AM 8160 Tax-exempt sales without input -49
tax deduction, part of total
8500 Special business income,
sales, section 4 UStG
remuneration for work
U AM 8165 Tax-exempt sales without input performed
tax deduction, part of total sales
rental/lease income
8190 Revenue taxed at average rates
under section 24 UStG
interest income
U AM 8191 Revenue, ss. 25 and 25a UStG,
19% VAT
liability compensation
8193 Revenue, ss. 25 and 25a UStG, pension payments
no VAT
8505 Special business income, other
U AM 8194 Revenue from travel services, s. special business income
25(2) UStG, tax-exempt
Sales 8510 Commission revenue
U 8195 Revenue of VAT-exempt small
business as defined by section
-13
19(1) UStG
U AM 8514 Tax-exempt commission
U AM 8196 Revenue from gaming
revenue, section 4 no. 8 ff. UStG
machines, 19% VAT
U AM 8515 Tax-exempt commission
revenue, section 4 no. 5 UStG
-98
U AM 8516 Commission revenue, 7% VAT
8200 Revenue
U AM 8300 Revenue, 7% VAT
-18
-09
U AM 8519 Commission revenue, 19% VAT
U AM 8310 Revenue from intra-European
-14 Union supplies of goods and 8520 Revenue from waste recycling
services subject to domestic 8540 Revenue from empties
taxation, 7% VAT 8570 Other income from
U AM 8315 Revenue from intra-European commissions, licences and
-19 Union supplies of goods and patents
services subject to domestic R 8571 (reserved account)
taxation, 19% VAT -73
8320 Revenue from supplies of U AM 8574 Other income from
-29 goods and services taxable in commissions, licences and
another EU country patents, tax-exempt, s. 4(8) ff.
U AM 8330 Revenue from intra-European UStG
Union supplies of goods and U AM 8575 Other income from
services subject to domestic commissions, licences and
taxation, 16% VAT patents, tax-exempt, s. 4(5)
U 8331 Revenue from taxable UStG
electronic services in another U AM 8576 Other income from
EU country commissions, licences and
R 8332 (reserved account) patents, 7% VAT
-78
Sales U AM 8579 Other income from Sales U AM 8720 Sales allowances, 19% VAT
commissions, licences and -21
patents, 19% VAT R 8722 (reserved account)
EÜR 8580 Statistical account, revenue at U AM 8723 Sales allowances, 16% VAT
general VAT rate (cash basis
U AM 8724 Sales allowances on tax-
accounting)
exempt intra-European Union
EÜR 8581 Statistical account, revenue at deliveries
reduced VAT rate (cash basis
U AM 8725 Sales allowances on intra-
accounting)
European Union supplies of
EÜR 8582 Statistical account, tax-exempt goods and services subject to
and untaxed revenue (cash domestic taxation, 7% VAT
basis accounting)
U AM 8726 Sales allowances on intra-
EÜR 8589 Contra account 8580-8582 if European Union supplies of
revenue is classified by tax goods and services subject to
rates (cash basis accounting) domestic taxation, 19% VAT
Other operating 8590 Allocated other non-cash 8727 Sales allowances on supplies of
income (TC) benefits (excluding goods) goods and services taxable in
U AM 8591 Non-cash benefits, 7% VAT another EU country
(goods) R 8728 (reserved account)
R 8594 (reserved account) U AM 8729 Sales allowances on intra-
U AM 8595 Non-cash benefits, 19% VAT European Union supplies of
(goods) goods and services subject to
R 8596 (reserved account) domestic taxation, 16% VAT
-97 S/AM 8730 Cash discounts granted
8600 Other regular operating U S/AM 8731 Cash discounts granted, 7%
revenue VAT
8604 Reimbursed input tax, other R 8732 (reserved account)
countries -35
8605 Other regular operating income U S/AM 8736 Cash discounts granted, 19%
8606 Other operating income from VAT
affiliated companies R 8737 (reserved account)
Sales 8607 Other incidental income U S/AM 8738 Cash discounts granted for
Other operating U AM 8609 Other regular operating supplies of mobile telephony
income (TC) income tax-exempt, section 4 devices, tablet computers,
no. 8 ff UStG game consoles and integrated
circuits for which the recipient
8610 Allocated other non-cash
bears the tax liability under s.
benefits
13b UStG
U AM 8611 Allocated other non-cash
U S/AM 8741 Cash discounts granted for
benefits from provision of car,
goods and services for which
19% VAT
the recipient bears the tax
R 8612 (reserved account) liability under section 13b UStG
U AM 8613 Allocated other non-cash U S/AM 8742 Cash discounts granted on
benefits, 19% VAT revenue from other services
8614 Allocated other non-cash taxable in another EU country,
benefits, no VAT for which the recipient bears
U AM 8625 Other regular operating tax liability
-29 income tax-exempt, e.g. U S/AM 8743 Sales discounts granted on tax-
section 4 nos. 2-7 UStG exempt intra-European Union
U AM 8630 Other regular operating deliveries, section 4 no. 1b UStG
-34 income, 7% VAT R 8744 (reserved account)
R 8635 (reserved account) S/AM 8745 Cash discounts granted on
-39 intra-European Union supplies
U AM 8640 Other regular operating of goods and services subject
-44 income, 19% VAT to domestic taxation
R 8645 (reserved account) U S/AM 8746 Cash discounts granted on
-48 intra-European Union supplies
U AM 8649 Other regular operating of goods and services subject
income, 16% VAT to domestic taxation, 7% VAT
Other interest and 8650 Revenue from interest and R 8747 (reserved account)
similar income discount charges U S/AM 8748 Cash discounts granted on
8660 Revenue from interest and intra-European Union supplies
discount charges from of goods and services subject
affiliated companies to domestic taxation, 19% VAT
Sales 8700 Sales allowances R 8749 (reserved account)

U AM 8705 Sales allowances on tax-free U AM 8750 Volume discounts granted, 7%
sales, section 4 no. 1a UStG -51 VAT
U AM 8710 Sales allowances, 7% VAT R 8752 (reserved account)

-11 -59
R 8712 (reserved account) U AM 8760 Volume discounts granted,

-19 -61 19% VAT
Sales R 8762 (reserved account) EÜR UGK AM 8852 Revenue from sales of current
-68 assets, VAT-exempt, section 4
8769 Volume discounts granted no. 8 ff UStG in conjunction
with section 4(3) sentence 4
8770 Rebates granted
EStG, section 3 no. 40
U AM 8780 Rebates granted, 7% VAT EStG/section 8b(2) KStG
-81
EÜR 8853 Revenue from sales of current
R 8782 (reserved account) assets under section 4(3)
-89 sentence 4 EStG
U AM 8790 Rebates granted, 19% VAT Sales 8900 Non-cash withdrawals
-91
8905 Withdrawal of items, no VAT
8906 Use of items for non-business
-99
purposes, no VAT
Other operating 8800 Revenue from sales of tangible
expenses (TC) fixed assets (book loss)
-09
U AM 8801 Revenue from sales of tangible
U AM 8910 Withdrawal by business owner
-06 fixed assets, 19% VAT (book
-13 for non-business purposes
loss)
(goods), 19% VAT
fixed assets, tax-exempt,
section 4 no. 1a UStG (book U AM 8915 Withdrawal by business owner
loss) -16 for non-business purposes
(goods), 7% VAT
fixed assets, tax-exempt, U AM 8917 Withdrawal by business owner
section 4 no. 1b UStG (book for non-business purposes
loss) (goods), 7% VAT
R 8809 (reserved account) 8918 Use of items for non-business
-16 purposes, no VAT (use of
telephone)
8817 Revenue from sales of
intangible fixed assets (book 8919 Withdrawal by business owner
loss) for non-business purposes
(goods), no VAT
8818 Revenue from sales of long-
term financial assets (book loss) U AM 8920 Use of items for non-business
purposes, 19% VAT
GK 8819 Revenue from sales of long-
term financial assets, section 3 U AM 8921 Use of items for non-business
no. 40 EStG/section 8b(3) KStG purposes, 19% VAT (use of
(book loss) vehicles)
Other operating U AM 8820 Revenue from sales of tangible U AM 8922 Use of items for non-business
income (TC) -25 fixed assets, 19% VAT (book purposes, 19% VAT (use of
gain) telephone)
U AM 8827 Revenue from sales of tangible 8924 Use of items for non-business
fixed assets, tax-exempt, purposes, no VAT (use of
section 4 no. 1a UStG (book vehicles)
gain) Other operating U AM 8925 Non-cash other services, 19%
U AM 8828 Revenue from sales of tangible income (TC) -27 VAT
fixed assets, tax-exempt, R 8928 (reserved account)
section 4 no. 1b UStG (book 8929 Non-cash other services, no
gain) VAT
8829 Revenue from sales of tangible U AM 8930 Use of items for non-business
fixed assets (book gain) purposes, 7% VAT
R 8830 (reserved account) U AM 8931 Use of items for non-business
-36 purposes, 7% VAT
8837 Revenue from sales of Other operating U AM 8932 Non-cash other services, 7%
intangible fixed assets (book income (TC) VAT
gain)
U AM 8933 Non-cash other services, 7%
8838 Revenue from sales of long- VAT
term financial assets (book
gain)
U AM 8935 Non-cash benefits, 19% VAT
GK 8839 Revenue from sales of long-
-37
term financial assets, section 3
no. 40 EStG/section 8b(2) KStG R 8938 (reserved account)
(book gain) 8939 Non-cash benefits, no VAT
EÜR U AM 8850 Revenue from sales of current Sales U AM 8940 Non-cash benefits (goods),
assets, 19% VAT, section 4(3) -43 19% VAT
sentence 4 EStG R 8944 (reserved account)
EÜR U AM 8851 Revenue from sales of current U AM 8945 Non-cash benefits (goods), 7%
assets, VAT-exempt, section 4 -46 VAT
no. 8 ff UStG in conjunction U AM 8947 Non-cash benefits (goods), 7%
with section 4(3) sentence 4 VAT
EStG
Sales 8949 Non-cash benefits (goods), no

VAT
8950 Untaxed sales (internal sales)
8955 VAT reimbursements, e.g.
under s. 24 UStG
8959 Taxes directly related to sales
Increase or decrease 8960 Inventory changes – unfinished
in finished goods goods
inventories and
work in progress
8970 Inventory changes – services in
progress
Increase or decrease 8975 Inventory changes –
in construction construction contracts in
contracts in progress progress
Increase or decrease 8977 Inventory changes – orders in
in orders in progress progress
Increase or decrease 8980 Inventory changes – finished
in finished goods goods
inventories and
work in progress
Other own work 8990 Other own work capitalised
capitalised
GK 8994 Other own work capitalised
(borrowing costs attributable
to cost of sales)
HB 8995 Own work capitalised to
produce internally generated
intangible fixed assets
and lost item linkage Carry-forward, Capital and Statistical Accounts and lost item linkage Carry-forward, Capital and Statistical Accounts
S 9000 Balances brought forward, G/L F 9147 Limited partner variable

accounts capital - transfer of reserve
F 9001 Balances brought forward under section 6b EStG
S 9008 Balances brought forward, -49
receivables F 9150 Fixed capital - other capital
S 9009 Balances brought forward, account adjustments, general
payables partner
F 9060 Open items, 1990 F 9151 Variable capital - other capital
account adjustments, general
F 9069 Open items, 1999
partner
F 9152 Accumulated loss carryforward
F 9071 Open items, 2001 account - other capital account
F 9072 Open items, 2002 adjustments, general partner
F 9073 Open items, 2003 F 9153 Capital account III - other
F 9074 Open items, 2004 capital account adjustments,
F 9075 Open items, 2005 general partner
F 9076 Open items, 2006 F 9154 Unpaid uncalled contributions

to general partner capital -
other capital account
F 9078 Open items, 2008 adjustments, general partner
F 9079 Open items, 2009 F 9155 Allocation account for call
F 9080 Open items, 2010 obligations - other capital
F 9081 Open items, 2011 account adjustments, general
partner
-59
F 9160 Limited partner capital - other
capital account adjustments,
F 9086 Open items, 2016 limited partner
F 9090 Aggregate carryforwards F 9161 Variable capital - other capital
account account adjustments, limited
F 9091 Open items, 1991 partner
F 9092 Open items, 1992 F 9162 Loss adjustment account -
F 9093 Open items, 1993 other capital account
adjustments, limited partner
F 9163 Capital account III - other
capital account adjustments,
F 9096 Open items, 1996 limited partner
F 9097 Open items, 1997 F 9164 Unpaid uncalled contributions
F 9098 Open items, 1998 to limited partner capital -
F 9101 Selling days other capital account
F 9102 Number of cash customers adjustments, limited partner
F 9103 Number of employees F 9165 Allocation account for call

obligations - other capital
F 9104 Unpaid persons
account adjustments, limited
F 9105 Sales staff partner
F 9106 Business premises m2 R 9166 (reserved account)
F 9107 Sales area m2 -69
9111 Reclassification of loans to F 9170 Fixed capital - transfers,
maturity acccounts (BWA-form general partner
15) F 9171 Variable capital - transfers,
F 9116 Number of invoices general partner
F 9117 Number of credit customers, F 9172 Accumulated loss carryforward
monthly account - transfers, general
F 9118 Number of credit customers, partner
cumulative F 9173 Capital account III - transfers,
9120 Expansion investments general partner
F 9130 Number of employees F 9174 Unpaid uncalled contributions
to general partner capital -
F 9131 Effective number of hours
transfers, general partner
worked
F 9175 Allocation account for call
9135 Orders received in financial year
obligations - transfers, general
9140 Order books
partner
F 9141 Limited partner variable capital R 9176 (reserved account)
F 9142 Variable capital - limited -79
partner share F 9180 Limited partner capital -
R 9143 (reserved account) transfers, limited partner
-45
F 9181 Variable capital - transfers,
F 9146 General partner variable limited partner
capital - transfer of reserve F 9182 Loss adjustment account -
under section 6b EStG transfers, limited partner
F 9183 Capital account III - transfers, 9272 Contingent liabilities to

limited partner affiliated companies/associates
F 9184 Unpaid uncalled contributions from issuance and transfer of
to limited partner capital - bills
transfers, limited partner 9273 Contingent liabilities from
F 9185 Allocation account for call guarantees, bill and cheque
obligations - transfers, limited guarantees
partner 9274 Contingent liabilities to
R 9186 (reserved account) affiliated companies/associates
-88 from guarantees, bill and
cheque guarantees
9189 Allocation account for transfers
between partner capital 9275 Contingent liabilities from
accounts warranties
F 9190 Contra account for statistical 9276 Contingent liabilities to
quantity units, accounts 9101- affiliated companies/associates
9107 and accounts 9116-9118 from warranties
9199 Contra account for accounts 9277 Contingent liabilities from the
9120, 9135-9140 granting of security for third-
party liabilities
F 9200 Number of employees
9278 Contingent liabilities to
F 9201 Statistical accounts for balance
affiliated companies/associates
-08 sheet/ management
from the granting of security
accounting ratios and indicators
for third-party liabilities
F 9209 Contra account for 9200
9279 Contingent liabilities from
9210 Direct labour costs assets held in trust
9219 Contra account for 9210 9280 Contra account for 9281-9286
HB F 9220 Subscribed capital in DM (art. 9281 Obligations arising from rental
42(3) s. 1 EGHGB) agreements and leases
HB F 9221 Subscribed capital in Euros (art. 9282 Obligations to affiliated
42(3) s. 2 EGHGB) companies arising from rental
HB F 9229 Contra account for 9220-9221 agreements and leases
R 9230 (reserved account) 9283 Other obligations under
R 9232 (reserved account) section 285 no. 3a HGB
R 9234 (reserved account) 9284 Other obligations to affiliated
R 9239 (reserved account) companies under section 285
no. 3a HGB
9240 Investment liabilities in trade
EÜR 9287 Interest for postings via
payables
receivables, section 4(3) EStG
9241 Investment liabilities from
EÜR 9288 Dunning fees for postings via
tangible fixed asset purchases
in trade payables receivables, section 4(3) EStG
EÜR 9289 Contra account for 9287 and
9242 Investment liabilities from
intangible fixed asset 9288
purchases in trade payables 9290 Statistical account for tax-
9243 Investment liabilities from long- exempt out-of-pocket expenses
term financial asset purchases 9291 Contra account for 9290
in trade payables Trade payables 9292 Statistical account for third-
9244 Contra account for accounts party funds
9240-9243 Other liabilities 9293 Contra account for 9292
9245 Receivables from tangible fixed Contributions by GK 9295 Contributions by silent partners
asset sales in other assets silent partners
9246 Receivables from intangible tax adjustment item, SB 9297 Tax adjustment item
fixed asset sales in other assets e.g. after tax audit
9247 Receivables from long-term F 9300 Statistical accounts for balance
financial asset sales in other -20 sheet/ management
assets accounting ratios and indicators
9249 Contra account for accounts F 9326 Statistical accounts for balance
9245-9247 -43 sheet/ management
R 9250 (reserved account) accounting ratios and indicators
R 9255 (reserved account) F 9346 Statistical accounts for balance
R 9259 (reserved account) -49 sheet/ management
accounting ratios and indicators
9260 Short-term provisions
9262 Medium-term provisions
-60 sheet/ management
9264 Long-term provisions, accounting ratios and indicators
excluding pensions
9269 Contra account for accounts -67 sheet/ management
9260-9268 accounting ratios and indicators
9270 Contra account for 9271-9279 F 9371 Statistical accounts for balance
(debit entries) -72 sheet/ management
9271 Contingent liabilities from the accounting ratios and indicators
issuance and transfer of bills
9390 Account for special accounting F 9650 Other remuneration, gp

standards (values 1) - 59
9394 Contra account for special F 9690 Residual allocation, gp
accounting standards (values) - 99
F 9395 Account for special accounting F 9700 Name of partner, lp
standards (quantity 1) - 09
F 9396 Account for special accounting F 9710 Remuneration of work
standards (quantity 2) - 19 performed, lp
F 9397 Account for special accounting F 9720 Management bonus, lp
F 9398 Account for special accounting F 9730 Loan interest, lp
F 9399 Contra account for special F 9740 Transfer for use, lp
accounting standards (quantity) - 49
F 9400 Private withdrawals, general, lp F 9750 Other remuneration, lp
- 09 - 59
F 9410 Private taxes, lp F 9760 Other remuneration, lp
- 19 - 69
F 9420 Special personal deductions, F 9770 Other remuneration, lp
- 29 partly deductible, lp - 79
F 9430 Special personal deductions, F 9780 Allocation to account 9840 -
- 39 fully deductible, lp - 89 49, lp
F 9440 Non-cash benefits, donations, F 9790 Remaining allocation, lp
- 49 lp - 99
F 9450 Extraordinary expenses, lp R 9800 Reconciliation total account for
- 59 the import of accounting
F 9460 Cost of real estate, lp records
- 69 F 9802 Collectively held reserves -
F 9470 Income from real estate, lp other capital account
- 79 adjustments
F 9480 Non-cash withdrawals, lp F 9803 Retained profits/ accumulated
- 89 losses brought forward - other
capital account adjustments
F 9490 Private contributions, lp
- 99 F 9804 Collectively held reserves -
transfers
F 9500 Allocation to account 0900 -
- 09 09, lp F 9805 Retained profits/ accumulated
losses brought forward -
transfers
- 19 19, lp
SB F 9806 Attributable share of net
income/net loss for financial
- 29 29, lp
year - per partner
SB F 9807 Attributable share of net
- 39 59, lp
retained profits/net
F 9540 Allocation to account 9930 - accumulated losses - per
- 49 39, gp partner
F 9550 Allocation to account 9810 - SB F 9808 Contra account for attributable
- 59 19, gp share of net income/net loss
F 9560 Allocation to account 9820 - for financial year
- 69 29, gp SB F 9809 Contra account for attributable
F 9570 Allocation to account 0870 - share of net retained
- 79 79, gp profits/net accumulated losses
F 9580 Allocation to account 0880 - F 9810 Capital accounts III, gp
- 89 89, gp - 19
F 9590 Allocation to account 0890 - F 9820 Accumulated loss carryforward
- 99 99, gp - 29 account, gp
F 9600 Name of partner, gp F 9830 Allocation account for call
- 09 - 39 obligations, gp
F 9610 Remuneration of work F 9840 Capital accounts III, lp
- 19 performed, gp - 49
F 9620 Management bonus, gp F 9850 Allocation account for call
- 29 - 59 obligations, lp
F 9630 Loan interest, gp F 9860 Call obligations of general
- 39 - 69 partners, gp
F 9640 Transfer for use, gp F 9870 Call obligations of limited
- 49 - 79 partners, lp
9880 Special reserve for capitalised K 9919 Reversal of investment

own shares deduction section 7g (3), (4)
HBÜ 9882 Special reserve for recognised EStG from three tax years ago,
accounting conveniences off-balance sheet
F 9883 Withdrawals by general F 9920 Unpaid uncalled contributions
partners not covered by capital - 29 to general partner capital, gp
contributions F 9930 Unpaid called contributions to
F 9884 Withdrawals by limited - 39 general partner capital, gp
partners not covered by capital F 9940 Unpaid uncalled contributions
contributions - 49 to limited partner capital, lp
F 9885 Allocation account for F 9950 Unpaid called contributions to
withdrawals by general - 59 limited partner capital, lp
partners not covered by capital Trade receivables 9960 Valuation adjustment, trade
contributions receivables
F 9886 Allocation account for Other liabilities 9961 Valuation adjustment, other
withdrawals by limited partners liabilities
not covered by capital
Cash-in-hand, 9962 Valuation adjustment, bank
contributions
central bank balances
9887 Partners’ tax expense balances, bank
9889 Contra account for 9887 balances and
9890 Statistical account for profit cheques
markup under sections 6b, 6c Liabilities to banks 9963 Valuation adjustment, liabilities
and 7g EStG old version (credit to banks
balance) Trade payables 9964 Valuation adjustment, trade
GK 9891 Statistical account for profit payables
markup under sections 6b, 6c Other receivables 9965 Valuation adjustment, other
and 7g EStG old version (debit and other assets assets
balance) - Contra account for
GK 9970 Investment deduction section
9890
7g(1) EStG, off-balance sheet
EÜR 9893 VAT in receivables at general (debit balance)
VAT rate (cash basis
9971 Investment deduction section
accounting)
7g(1) EStG, off-balance sheet
EÜR 9894 VAT in receivables at reduced (credit balance) - contra
VAT rate (cash basis account for 9970
accounting)
GK 9972 Add-back of investment
EÜR 9895 Contra account 9893-9894 for deduction section 7g (2) EStG
allocation of VAT (cash basis from preceding tax year, off-
accounting) balance sheet (credit balance)
EÜR 9896 Input tax in liabilities at general 9973 Add-back of investment
VAT rate (cash basis deduction section 7g (2) EStG
accounting) from previous tax years, off-
EÜR 9897 Input tax in liabilities at balance sheet (debit balance) -
reduced VAT rate (cash basis contra account for 9972, 9916,
accounting) 9917
EÜR 9899 Contra account 9896-9897 for K 9974 Reversal of investment
allocation of input tax (cash deduction section 7g (3), (4)
basis accounting) EStG in preceding tax year
SB 9910 Contra account for reduction in 9975 Reversal of investment
withdrawals, section 4(4a) EStG deduction section 7g (3), (4)
SB 9911 Reduction in withdrawals, EStG in previous tax years -
section 4(4a) EStG (credit contra account for 9974, 9918,
balance) 9919
SB 9912 Increase in withdrawals, section G 9976 Non-deductible interest
4(4a) EStG expenses under section 4h
SB EStG (credit balance)
9913 Contra account for increase in
withdrawals, section 4(4a) EStG 9977 Non-deductible interest
(credit balance) expenses under section 4h
EStG (debit balance) - contra
account for 9976
deduction section 7g (2) EStG
from two tax years ago, off- G 9978 Deductible interest expenses
balance sheet (credit balance) from prior years under section
4h EStG (debit balance)
deduction section 7g (2) EStG 9979 Deductible interest expenses
from three tax years ago, off- from prior years under section
balance sheet (credit balance) 4h EStG (credit balance) -
contra account for 9978
K 9918 Reversal of investment
deduction section 7g (3), (4) 9980 Allocation of debit entry to
EStG from two tax years ago, liability accounts
off-balance sheet 9981 Allocation account for
allocation of debit entry to
liability accounts
9982 Allocation of credit entry to

liability accounts
9983 Allocation account for
allocation of credit entry to
liability accounts
HB GK 9984 Adjustment of profit under
section 60(2) EStDV – increase
in accounting profit due to
credit entry – reduction in
accounting profit due to debit
entry
HB 9985 Contra account for 9984
9986 Profit attributable to debt
9987 Retrospective restatement
9989 Contra account for 9986 - 9988
9990 Income of exceptional size or
incidence
9991 Income (aperiodic)
9992 Income of exceptional size or
incidence (aperiodic)
9993 Expenses of exceptional size or
incidence
9994 Expenses (aperiodic)
9995 Expenses of exceptional size or
incidence (aperiodic)
9998 Contra account for 9990-9997

DATEV Account Chart Standard SKR 03

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DATEV Account Chart Standard SKR 03

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DATEV Account Chart

Standard Chart of Accounts SKR 03

Balance sheet / profit Program 0 Balance sheet / profit Program 0

Capital reserves K 0840 Capital reserves F 0870 Fixed capital, gp

Cash-in-hand, F 1000 Cash-in-hand Cash-in-hand, F 1330 Cheques

1385 Receivables from general Receivables from 1489 Valuation allowances on

1671 – due within 1 year 1730 Credit card settlements

1672 – due between 1 and 5 years 1731 Consignment goods accounts

1675 Liabilities to limited partners 1733 – due within 1 year

S 1771 VAT, 7% F 1880 Non-cash withdrawals, gp

U F 1780 VAT prepayments F 1970 Income from real estate, lp

2742 Insurance recoveries and F 2865 Retained profits brought

R 2753 (reserved account) Other operating 2890 Allocated imputed business

Other operating R 2900 (reserved account)

R 3020 (reserved account) U AV 3110 Construction services supplied

R 3040 (reserved account) U AV 3113 Other services supplied by a

U AV 3062 Cost of raw materials, R 3116 (reserved account)

U AV 3430 Intra-European Union R 3712 (reserved account)

U AV 3435 Intra-European Union AV 3715 Trade discounts on cost of raw

R 3436 (reserved account) R 3716 (reserved account)

R 3500 (reserved account) R 3719 (reserved account)

Raw materials, 3970 Inventories of raw materials,

4600 Advertising costs Other operating R 4685 (reserved account)

4831 Depreciation of buildings GK 4876 Write-downs of securities

Other operating 5000 (free text)

Other operating 6000 (free text)

Work in progress 7000 Work in progress (inventories)

Sales 8000 (free text) Sales U AM 8335 Revenue from supplies of

Sales 8700 Sales allowances R 8749 (reserved account)

U AM 8710 Sales allowances, 7% VAT R 8752 (reserved account)

R 8712 (reserved account) U AM 8760 Volume discounts granted,

Sales 8949 Non-cash benefits (goods), no

S 9000 Balances brought forward, G/L F 9147 Limited partner variable

F 9076 Open items, 2006 F 9154 Unpaid uncalled contributions

F 9103 Number of employees F 9165 Allocation account for call

F 9183 Capital account III - transfers, 9272 Contingent liabilities to

9390 Account for special accounting F 9650 Other remuneration, gp

9880 Special reserve for capitalised K 9919 Reversal of investment

9982 Allocation of credit entry to

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