st2112040843 de

DATEV Account Chart
Standard Chart of Accounts SKR 04

Valid for 2014
Balance sheet / profit Program 0 Balance sheet / profit Program 0

and lost item linkage Capital Assets Accounts and lost item linkage Capital Assets Accounts
Unpaid R 0001 (Accounts blocked) Land, land rights 0230 Buildings on own land and land
contributions to and buildings, rights
subscribed capital including buildings
R 0040 (Accounts blocked) on third-party land
Uncalled 0050 Unpaid uncalled contributions to 0235 Property values of own developed
contributions of - 59 general partner capital, gp land
general partners 0240 Commercial buildings
Call obligations of 0060 Unpaid called contributions to 0250 Industrial buildings
general and limited - 69 general partner capital, gp 0260 Other buildings
partners arising
0270 Garages
from share of loss
not covered by 0280 Outdoor facilities
capital contributions 0285 Paved courtyards and other paved
Uncalled capital of 0070 Unpaid uncalled contributions to surfaces
limited partners - 79 limited partner capital, lp 0290 Fixtures in commercial and
Call obligations of 0080 Unpaid called contributions to industrial buildings
general and limited - 89 limited partner capital, lp 0300 Residential buildings
partners arising 0305 Garages
from share of loss
0310 Outdoor facilities
not covered by
capital contributions 0315 Paved courtyards and other paved
surfaces
Unpaid and due 0090 Unpaid and due shares in co-
shares in a operatives 0320 Fixtures in residential buildings
cooperative 0329 Share of building attributable to
Business start-up HBÜ 0095 Business start-up and expansion home office
and expansion expenses 0330 Buildings on third-party land
expenses 0340 Commercial buildings
Purchased 0100 Purchased concessions, 0350 Industrial buildings
concessions, industrial and similar rights and
0360 Residential buildings
industrial and assets, and licences in such
similar rights and rights and assets 0370 Other buildings
assets, and licences 0380 Garages
in such rights and 0390 Outdoor facilities
assets 0395 Paved courtyards and other paved
0110 Concessions surfaces
0120 Industrial rights 0398 Fixtures in commercial and
0130 Other rights and assets industrial buildings
0135 Computer software Technical 0400 Technical equipment and
0140 Licences in industrial and similar equipment and machinery
rights and assets machinery
Internally generated HB 0143 Internally generated intangible 0420 Technical equipment
intangible fixed fixed assets 0440 Machinery
assets 0450 Transportation and similar
HB 0144 Computer software systems
HB 0145 Licences and franchise 0460 Machine tools
agreements 0470 Operating facilities
HB 0146 Concessions and industrial rights Other equipment, 0500 Other equipment, operating and
HB 0147 Recipes and formulas, operating and office office equipment
processes, prototypes equipment
HB 0148 Intangible fixed assets under 0510 Other equipment
development 0520 Passenger cars
Goodwill 0150 Goodwill 0540 Heavy goods vehicles
0160 Merger surplus 0560 Other transportation resources
Prepayments 0170 Prepayments for intangible fixed 0620 Tools
(intangible fixed assets
0630 Operating equipment
assets)
0635 Office equipment
0179 Prepayments for goodwill
0640 Shop fittings
Land, land rights 0200 Land, land rights and buildings,
and buildings, including buildings on third-party 0650 Office fittings
including buildings land 0660 Scaffolding and formwork
on third-party land materials
0210 Land rights without buildings 0670 Low-value assets
0215 Undeveloped land 0675 Assets between EUR 150 and
0220 Land rights (heritable building EUR 1,000 (collective item)
rights, long-term occupancy 0680 Leasehold improvements
rights) 0690 Other operating and office
0225 Impaired land equipment
0229 Share of land attributable to home Prepayments and 0700 Prepayments and assets under
office assets under construction
construction
it.-no. 11061 2014-02-01 Standard Chart of Accounts SKR 04 Copyright form, reprint - even in extracts - forbidden page 1
and lost item linkage Capital Assets Accounts and lost item linkage Capital Assets Accounts
Prepayments and 0705 Prepayments for land and land Loans to 0962 Loans to general partners
assets under rights without buildings shareholders
construction 0963 Loans to limited partners
0710 Commercial, industrial and other 0964 Loans to silent partners
buildings under construction
Other loans 0970 Loans to related parties
0720 Prepayments on commercial,
Long-term shares in 0980 Long-term shares in cooperatives
industrial and other buildings on
cooperatives
own land and land rights
Long-term pension 0990 Long-term pension liability claims
0725 Residential buildings under
liability claims from from life insurance policies
construction
life insurance
0735 Prepayments on residential policies
buildings on own land and land
rights
0740 Commercial, industrial and other
buildings under construction
0750 Prepayments on commercial,
industrial and other buildings on
third-party land
0755 Residential buildings under
construction
0765 Prepayments on residential
buildings on third-party land
0770 Technical equipment and
machinery under construction
0780 Prepayments on technical
equipment and machinery
0785 Other equipment, operating and
office equipment under
construction
0795 Prepayments on other equipment,
operating and office equipment
Shares in affiliated 0800 Shares in affiliated companies
companies (fixed assets)
0803 Shares in affiliated companies,
partnerships
0804 Shares in affiliated companies,
corporations
0805 Shares in affiliated majority
investor, partnership
0808 Shares in parent or majority
investor, corporations
0809 Shares in parent or in majority
investor
Loans to affiliated 0810 Loans to affiliated companies
companies
0813 Loans to affiliated companies,
partnerships
corporations
sole proprietorships
Other long-term 0820 Other long-term equity
equity investments investments
0829 Investment by a GmbH & Co. KG
in a general partner GmbH
0830 Typical silent partnerships
0840 Atypical silent partnerships
0850 Investments in corporations
0860 Investments in partnerships
Loans to other long- 0880 Loans to other long-term
term investees and investees and investors
investors
0883 Loans to other long-term
investees or investors,
partnerships
0885 Loans to other long-term
investees or investors,
corporations
Long-term securities 0900 Long-term securities
0910 Securities with profit participation
rights that are subject to the
partial income system
0920 Fixed-income securities
Other loans 0930 Other loans
0940 Loans
0960 Loans to shareholders/partners
Loans to 0961 Loans to GmbH shareholders
shareholders
page 2 it.-no. 11061 2014-02-01 Standard Chart of Accounts SKR 04 Copyright form, reprint - even in extracts - forbidden
and lost item linkage Current Assets Accounts and lost item linkage Current Assets Accounts
Raw materials, 1000 Inventories of raw materials, Trade receivables 1259 Contra account 1221-1229, 1240-
consumables and consumables and supplies oder Other liabilities 1245, 1250-1257, 1270-1279,
supplies 1290-1297 if allocated to
Work in progress 1040 Work in progress (inventories) receivables account
1050 Unfinished goods Receivables from 1260 Receivables from affiliated
affiliated companies companies
1080 Services in progress
oder Liabilities to
Construction 1090 Construction contracts in progress affiliated companies
contracts in progress
1261 – due within 1 year
Orders in progress 1095 Orders in progress
1265 – due after more than 1 year
Finished goods and 1100 Finished goods and merchandise
1266 Bills receivable from affiliated
merchandise (inventories)
companies
1110 Finished goods (inventories)
1140 Merchandise inventories
Prepayments 1180 Prepayments for inventories
1269 Bills receivable from affiliated
(inventories)
companies, eligible for discount
AV 1181 Prepayments, 7% input tax with central bank
R 1182 (reserved account) F 1270 Trade receivables from affiliated
-83 companies
AV 1184 Prepayments, 16% input tax F 1271 – due within 1 year
AV 1185 Prepayments, 15% input tax F 1275 – due after more than 1 year
AV 1186 Prepayments, 19% input tax Receivables from 1276 Valuation allowances on
Payments received 1190 Payments received on account of affiliated companies receivables from affiliated
on account of orders orders (deducted from inventories companies due within 1 year
(deducted from on the face of the balance sheet) 1277 Valuation allowances on
assets on the face receivables from affiliated
of the balance sheet) companies due after more than 1
Trade receivables S 1200 Trade receivables year
oder Other liabilities Receivables from 1280 Receivables from other long-term
R 1201 Trade receivables other long-term investees and investors
-06 investees and
F 1210 Trade receivables, no separate investors oder
receivables/payables accounting Liabilities to other
SB long-term investees
F 1215 Trade receivables at general VAT
and investors
rate or of a VAT-exempt small
business (cash basis accounting) 1281 – due within 1 year
SB F 1216 Trade receivables at reduced 1285 – due after more than 1 year
VAT rate (cash basis accounting) 1286 Bills receivable from other long-
SB F 1217 Tax-exempt or untaxed trade term investees and investors
receivables (cash basis 1287 – due within 1 year
accounting) 1288 – due after more than 1 year
SB F 1218 Trade receivables at average 1289 Bills receivable from other long-
rates under section 24 UStG term investees and investors,
(cash basis accounting) eligible for discount with central
SB F 1219 Contra account 1215-1218 if bank
receivables are classified by tax F 1290 Trade receivables from other long-
rates (cash basis accounting) term investees and investors
SB F 1220 Receivables under section 11(1) F 1291 – due within 1 year
sentence 2 EStG for section 4/3
F 1295 – due after more than 1 year
EStG
Receivables from 1296 Valuation allowances on
Trade receivables F 1221 Trade receivables, no separate
other long-term receivables from other long-term
oder Other liabilities receivables/payables accounting –
investees and investees and investors due
due within 1 year
investors within 1 year
1297 Valuation allowances on
F 1230 Bills receivable receivables from other long-term
F 1231 – due within 1 year investees and investors due after
F 1232 – due after more than 1 year more than 1 year
F 1235 Bills receivable, eligible for Unpaid 1298 Unpaid called contributions to
discount with central bank contributions to subscribed capital (receivables)
subscribed capital
F 1240 Doubtful receivables
Unpaid 1299 Supplementary calls (receivables;
F 1241 – due within 1 year
supplementary calls contra account 2929)
Other receivables 1300 Other assets
Trade receivables 1246 Specific valuation allowances on and other assets
receivables due within 1 year
1301 Other assets – due within 1 year
1247 Specific valuation allowances on
1305 Other assets – due after more
receivables due after more than 1
than 1 year
year
1307 Receivables from GmbH
1248 Global valuation allowance on
shareholders
receivables due within 1 year
1249 Global valuation allowance on
receivables due after more than 1 1309 – due after more than 1 year
year 1310 Receivables from executive board
oder oder Other F 1250 Trade receivables from members and managing directors
liabilities shareholders/partners 1311 Receivables from executive board
F 1251 – due within 1 year members and managing directors
– due within 1 year
1315 Receivables from executive board
Trade receivables 1258 Contra account for other assets if
members and managing directors
posted via receivables account
– due after more than 1 year
Receivables from 1317 Receivables from general partners Other receivables 1393 Profit participation rights
general partners and other assets
oder Liabilities to 1394 Supplementary payments or
general partners additional contributions receivable
1318 – due within 1 year 1395 Shares in cooperatives held for
1319 – due after more than 1 year sale
Other receivables 1320 Receivables from supervisory and Other receivables U F 1396 Subsequently deductible input
and other assets advisory board members and other assets tax, section 15a(1) UStG,
1321 Receivables from supervisory and oder Other liabilities movable assets
advisory board members – due U F 1397 Repayable input tax, section
within 1 year 15a(1) UStG, movable assets
1325 Receivables from supervisory and U F 1398 Subsequently deductible input
advisory board members – due tax, section 15a(1) UStG,
after more than 1 year immovable property
Receivables from 1327 Receivables from limited partners U F 1399 Repayable input tax, section
limited partners and atypical silent partners 15a(1) UStG, immovable property
oder Liabilities to U S 1400 Deductible input tax
limited partners
U S 1401 Deductible input tax, 7%
U S 1402 Deductible input tax on intra-
1329 – due after more than 1 year European Union acquisitions
Other receivables 1330 Receivables from other R 1403 (reserved account)
and other assets shareholders
U S 1404 Deductible input tax on intra-
1331 Receivables from other European Union acquisitions, 19%
shareholders - due within 1 year
R 1405 (reserved account)
1335 Receivables from other
U S 1406 Deductible input tax, 19%
shareholders – due after more
than 1 year U S 1407 Deductible input tax under section
13b UStG, 19%
1337 Receivables from typical silent
partners U S 1408 Deductible input tax under section
13b UStG
S 1410 Input tax allocation accounts
1340 Receivables from employees
(payroll) S 1411 Input tax allocation account, 7%
1341 – due within 1 year S 1412 Allocation account for input tax on
intra-European Union acquisitions
S 1413 Allocation account for input tax on
1350 Security deposits
intra-European Union
1351 – due within 1 year acquisitions, 19%
1355 – due after more than 1 year R 1414 (reserved account)
1360 Loans -15
1361 – due within 1 year S 1416 Input tax allocation account, 19%
1365 – due after more than 1 year S 1417 Input tax allocation accounts
1369 Receivables from health under sections 13a/13b UStG
insurance funds from Act on R 1418 (reserved account)
Reimbursement of Employers' S 1419 Input tax allocation account under
Expenses (AAG) sections 13a/13b UStG, 19%
Other receivables 1370 Items in transit Other receivables 1420 VAT receivables
and other assets and other assets
oder Other liabilities
Other receivables 1421 VAT receivables, current year
1374 Third-party funds and other assets
Other receivables 1375 Consignment goods accounts oder Other liabilities
and other assets Other receivables 1422 VAT receivables, previous year
Other receivables U F 1376 Subsequently deductible input and other assets
and other assets tax, section 15a(2) UStG 1425 VAT receivables, earlier years
1427 Receivables from excise duties
U F 1377 Repayable input tax, section paid
15a(2) UStG
Other receivables U S 1431 Deductible input tax for
Other receivables 1378 Pension liability insurance claims and other assets withdrawal of goods from a VAT
and other assets oder Other liabilities warehouse
1380 Long-term assets for the U S 1432 Deductible input tax for intra-
settlement of provisions for European Union acquisition of
pensions and similar obligations new vehicles from suppliers
Excess of plan HB 1381 Long-term assets for offsetting without VAT identification number
assets over pension provisions for pensions and U F 1433 Acquisition tax paid
liability oder similar obligations in accordance
1434 Input tax deductible in following
Provisions for with section 246(2) HGB
year
pensions and
similar obligations Other receivables 1435 Receivables from trade tax
and other assets overpayments
Other receivables 1382 Assets to settle obligations
and other assets comparable to post-employment Other receivables U S 1436 Input tax from acquisition as last
benefits and other assets purchaser in a triangular
HB
oder Other liabilities transaction
Excess of plan 1383 Assets for offsetting with
assets over pension obligations comparable to post- R 1437 (reserved account)
liability oder Other employment benefits under s. -39
provisions 246(2) of the HGB Other receivables 1440 Tax refund claims against other
Other receivables 1390 GmbH shares held for sale and other assets countries
and other assets 1450 Reclaimed corporate income tax
1391 Receivables from project 1452 Corporation tax credit under
consortiums section 37 KStG – due within 1
year
Other receivables 1453 – due after more than 1 year Cash-in-hand, F 1840 Bank 4
and other assets central bank
F 1456 Receivables from tax authorities balances, bank
for construction withholding tax balances and
remitted cheques oder
Liabilities to banks
1457 Receivables from Bundesagentur
für Arbeit F 1850 Bank 5
Other receivables F 1460 Cash in transit R 1889 (reserved account)
and other assets 1890 Cash investments, short-term
oder Other liabilities cash management (not contained
SB 1480 Contra account for input tax, in cash funds)
section 4/3 EStG Liabilities to banks 1895 Liabilities to banks (not included
SB 1481 Reversal of input tax from oder Cash-in-hand, in cash funds)
previous year, section 4/3 EStG central bank
SB
balances, bank
1482 Input tax from investments,
balances and
section 4/3 EStG
cheques
SB 1483 Contra account for input tax,
Prepaid expenses 1900 Prepaid expenses
average rates, section 4(3) EStG
SB 1920 Customs and excise duties
Other receivables U F 1484 Input tax, general average rates,
relating to inventories and
and other assets VAT return line 63
recognised as expenses
SB 1930 Value added tax relating to
SB F 1485 Allocation account for
prepayments and recognised as
determination of taxable profit
expenses
under section 4/3 EStG,
recognised in profit or loss 1940 Discount
SB Deferred tax assets HB 1950 Deferred tax assets
F 1486 Allocation account for
determination of taxable profit
under section 4/3 EStG, not
recognised in profit or loss
SB 1487 Current assets in accordance
with section 4(3) sentence 4 EStG
Other receivables F 1490 Allocation account for cash-basis
and other assets VAT accounting
Other liabilities F 1495 Allocation account for payments
received on account of orders if
posted via receivables account
Other receivables F 1498 Cost centre reconciliation account
and other assets
Shares in affiliated 1500 Shares in affiliated companies
companies (current (current assets)
assets)
1504 Shares in parent or in majority
investor
Treasury shares R 1505 (Account deleted)
Other securities 1510 Other securities
classified as current
assets
1520 Finance bills
1525 Other securities subject to only
minor changes in value within the
meaning of GAS 2.18
1530 Securities investments (short-
term cash management)
Cash-in-hand, F 1550 Cheques
central bank
balances, bank
balances and
cheques
F 1600 Cash-in-hand
F 1610 Petty cash 1
F 1620 Petty cash 2
Cash-in-hand, F 1700 Bank (Postbank)
central bank
balances, bank
balances and
cheques oder
Liabilities to banks
F 1710 Bank (Postbank 1)
F 1780 LZB (Bundesbank regional office)
balances
F 1790 Central bank balances
F 1800 Bank
F 1810 Bank 1
F 1820 Bank 2
F 1830 Bank 3
and lost item linkage Proprietary Capital Accounts and lost item linkage Proprietary Capital Accounts
Capital shares of 2000 Fixed capital, gp Capital shares of 2359 Income from real estate, gp (VAT
general partners - 09 general partners key possible)
2010 Variable capital, gp 2360 Income from real estate, gp
- 19 - 68
Liabilities to general 2020 Partner loans, gp 2369 Income from real estate, gp (VAT
partners oder - 29 key possible)
Receivables from 2370 Income from real estate, gp
general partners - 78
Capital share of 2050 Limited partner capital, lp 2379 Income from real estate, gp (VAT
limited partners - 59 key possible)
2060 Loss adjustment account, lp 2380 Income from real estate, gp
- 69 - 88
Liabilities to limited 2070 Partner loans, lp 2389 Income from real estate, gp (VAT
partners oder - 79 key possible)
Receivables from
2390 Income from real estate, gp
limited partners
- 98
Capital shares of 2100 Private withdrawals, general, gp
2399 Income from real estate, gp (VAT
general partners - 09
key possible)
2110 Private withdrawals, general, gp
Liabilities to limited 2500 Private withdrawals, general, lp
- 19
partners oder - 09
2120 Private withdrawals, general, gp Receivables from
- 29 limited partners
2130 Non-cash withdrawals, gp 2510 Private withdrawals, general, lp
- 39 - 19
2140 Non-cash withdrawals, gp 2520 Private withdrawals, general, lp
- 49 - 29
2150 Private taxes, gp 2530 Non-cash withdrawals, lp
- 59 - 39
2160 Private taxes, gp 2540 Non-cash withdrawals, lp
- 69 - 49
2170 Private taxes, gp 2550 Private taxes, lp
- 79 - 59
2180 Private contributions, gp 2560 Private taxes, lp
- 89 - 69
2190 Private contributions, gp 2570 Private taxes, lp
- 99 - 79
2200 Special personal deductions, 2580 Private contributions, lp
- 09 partly deductible, gp - 89
2210 Special personal deductions, 2590 Private contributions, lp
- 19 partly deductible, gp - 99
2220 Special personal deductions, 2600 Special personal deductions,
- 29 partly deductible, gp - 09 partly deductible, lp
2230 Special personal deductions, fully 2610 Special personal deductions,
- 39 deductible, gp - 19 partly deductible, lp
2240 Special personal deductions, fully 2620 Special personal deductions,
- 49 deductible, gp - 29 partly deductible, lp
2250 Non-cash benefits, donations, gp 2630 Special personal deductions, fully
- 59 - 39 deductible, lp
2260 Non-cash benefits, donations, gp 2640 Special personal deductions, fully
- 69 - 49 deductible, lp
2270 Non-cash benefits, donations, gp 2650 Non-cash benefits, donations, lp
- 79 - 59
2280 Extraordinary expenses, gp 2660 Non-cash benefits, donations, lp
- 89 - 69
2290 Extraordinary expenses, gp 2670 Non-cash benefits, donations, lp
- 99 - 79
2300 Cost of real estate, gp 2680 Extraordinary expenses, lp
- 08 - 89
2309 Cost of real estate, gp (VAT key 2690 Extraordinary expenses, lp
possible) - 99
2310 Cost of real estate, gp 2700 Cost of real estate, lp
- 18 - 09
2319 Cost of real estate, gp (VAT key 2710 Cost of real estate, lp
possible) - 19
- 28 - 29
2329 Cost of real estate, gp (VAT key 2730 Cost of real estate, lp
possible) - 39
- 38 - 49
2339 Cost of real estate, gp (VAT key 2750 Income from real estate, lp
possible) - 59
2340 Cost of real estate, gp 2760 Income from real estate, lp
- 48 - 69
2349 Cost of real estate, gp (VAT key 2770 Income from real estate, lp
possible) - 79
2350 Income from real estate, gp 2780 Income from real estate, lp
- 58 - 89
and lost item linkage Proprietary Capital Accounts and lost item linkage Proprietary Capital Accounts
Liabilities to limited 2790 Income from real estate, lp Capital adjustments HBÜ K 2968 Deferred taxes (revenue reserves
partners oder - 99 due to BilMoG, debit balance) from items taken
Receivables from private account directly to equity
limited partners HBÜ K 2969 Deferred income (revenue
Subscribed capital K 2900 Subscribed capital reserves debit balance) from
(corporations) items taken directly to equity
K 2901 Paid-up shares of remaining Retained K 2970 Retained profits brought forward
members of co-operatives profits/accumulated before appropriation of net profit
K 2902 Paid-up shares of withdrawing losses brought
members of co-operatives forward
K 2903 Paid-up shares of co-operatives, K 2978 Accumulated losses brought
cancelled shares forward before appropriation of
net profit
K 2906 Unpaid and due shares in co-
operatives, recorded Net retained K 2979 Balance carried forward (balance
profits/net sheet)
2907 Contra account for unpaid and
accumulated losses
due shares in co-operatives,
(balance sheet)
recorded
Special tax- 2980 Special tax-allowable reserves,
Subscribed capital K 2908 Capital increase from reserves or
allowable reserves untaxed reserves
(corporations) retained earnings
2981 Special tax-allowable reserve
Treasury shares, K 2909 Purchased treasury shares
under section 6b EStG
deducted from
subscribed capital 2982 Special tax-allowable reserve
on the face of the under EStR
balance sheet SB 2988 Reserve for investment grants
Uncalled unpaid 2910 Unpaid uncalled contributions to 2989 Special tax-allowable reserve
contributions to subscribed capital (reported as under section 52(16) EStG
subscribed capital liability, deducted from 2990 Special tax-allowable reserves,
(deducted from subscribed capital on the face of accelerated tax depreciation and
equity on the face of the balance sheet write-downs
the balance sheet)
2993 Special tax-allowable reserve
Capital reserves K 2920 Capital reserves under section 7g(2) EStG new
K 2925 Capital reserves from issuance of version
shares above par or notional SB 2995 Adjustment item for withdrawals,
amount s. 4g EStG
K 2926 Capital reserves from issuance of 2997 Special tax-allowable reserve
convertible bonds and options to under section 7g(5) EStG
acquire shares HB
Special reserve for 2999 Special reserve for investment
K 2927 Capital reserves from additional investment grants grants and subsidies
payments as consideration for and subsidies
preferential rights for shares
K 2928 Other additional capital
contributions
K 2929 Supplementary calls (contra
account 1299)
Legal reserve K 2930 Legal reserve
Reserve for shares 2935 Reserve for shares in a parent or
in a parent or majority investor
majority investor
K 2937 Other revenue reserves (co-
operatives)
Reserve for treasury R 2940 (Account deleted)
shares -49
(corporations only)
Reserves provided K 2950 Reserves provided for by the
for by the articles of articles of association
association
Other revenue K 2960 Other revenue reserves
reserves
K 2961 Other revenue reserves from the
purchase of treasury shares
K 2962 Equity component of reversals of
write-downs
Capital adjustments HBÜ K 2963 Revenue reserves from the
due to BilMoG, transitional BilMoG provisions
private account
HBÜ K 2964 Revenue reserves from the
transitional BilMoG provisions
(reversal of write-downs of
tangible fixed assets)
(reversal of write-downs of long-
term financial assets)
(reversal of special tax-allowable
reserves)
HBÜ K 2967 Deferred taxes (revenue reserves
credit balance) from items taken
directly to equity
and lost item linkage Outside Capital Accounts and lost item linkage Outside Capital Accounts
Provisions for 3000 Provisions for pensions and Liabilities to banks 3170 – due after more than 5 years
pensions and similar obligations oder Cash-in-hand,
similar obligations central bank
3005 Provisions for pensions and balances, bank
similar obligations to balances and
shareholders or related parties cheques
(10% capital investment) 3180 Liabilities to banks under
Provisions for HB 3009 Provisions for pensions and instalment credit agreements
pensions and similar obligations for offsetting 3181 – due within 1 year
similar obligations against long-term assets in 3190 – due between 1 and 5 years
oder Excess of plan accordance with section 246(2)
3200 – due after more than 5 years
assets over pension HGB
liability 3210 (blank, no remaining maturity
noted in balance sheet)
Provisions for 3010 Provisions for direct commitments
pensions and Liabilities to banks 3249 Contra account 3150-3209 if
similar obligations accounts 3210-3248 are allocated
3011 Provisions for subsidy obligations Payments received 3250 Payments received on account of
for pension funds and life on account of orders orders (liabilities)
insurances U AM 3260 Tax-paid payments received on
3015 Provisions for obligations similar account of orders, 7% VAT
to pensions (liabilities)
Provisions for taxes 3020 Provisions for taxes R 3261 (reserved account)
-64
3030 Provision for trade tax
U AM 3270 Tax-paid payments received on
3035 Provision for trade tax, section
account of orders, 16% VAT
4(5b) EStG
(liabilities)
3040 Provision for corporate income tax
U AM 3271 Tax-paid payments received on
3050 Provisions for taxes for tax account of orders, 15% VAT
deferral (BStBK) (liabilities)
Deferred tax HB 3060 Allowances for deferred tax U AM 3272 Tax-paid payments received on
liabilities liabilities account of orders, 19% VAT
HB 3065 Deferred tax liabilities (liabilities)
Other provisions 3070 Other provisions R 3273 (reserved account)
3074 Provisions for personnel expenses -74
3075 Provisions for maintenance 3280 Payments received on account of
expenses deferred to the first orders – due within 1 year
three months of the following year 3284 – due between 1 and 5 years
3076 Long-term provisions for long- 3285 – due after more than 5 years
term obligations comparable to Trade payables S 3300 Trade payables
post-employment benefits oder Other
Other provisions HB 3077 Long-term provisions for long- receivables and
oder Excess of plan term obligations comparable to other assets
assets over pension post-employment benefits for R 3301 Trade payables
liability offsetting with long-term assets -03
under s. 246(2) of the HGB SB F 3305 Trade payables at general VAT
Other provisions HBÜ R 3080 (Account deleted) rate (cash basis accounting)
-84 SB F 3306 Trade payables at reduced VAT
3085 Provisions for environmental rate (cash basis accounting)
remediation and waste disposal SB F 3307 Trade payables, no input tax
expenses
(cash basis accounting)
3090 Provisions for warranties (contra SB F 3309 Contra account 3305-3307 if
account 4790)
payables are classified by tax
HB 3092 Provisions for expected losses rates (cash basis accounting)
from executory contracts
Trade payables F 3310 Trade payables, no separate
3095 Provisions for period-end closing oder Other receivables/payables accounting
and audit costs receivables and
3096 Provisions for record retention other assets
obligations SB F 3334 Trade payables for investments,
HBÜ 3098 Provisions for internal expenses section 4/3 EStG
under section 249(2) HGB (old Trade payables F 3335 Trade payables, no separate
version) oder Other receivables/payables accounting –
3099 Provisions for environmental receivables and due within 1 year
protection other assets
Bonds 3100 Non-convertible bonds F 3337 – due between 1 and 5 years
3101 – due within 1 year F 3338 – due after more than 5 years
3105 – due between 1 and 5 years oder Other F 3340 Trade payables to
3110 – due after more than 5 years receivables and shareholders/partners
other assets oder
3120 Convertible bonds
F 3345 – due between 1 and 5 years
3125 – due between 1 and 5 years
F 3348 – due after more than 5 years
Trade payables 3349 Contra account 3335-3348, 3420-
Liabilities to banks 3150 Liabilities to banks
oder Other 3449, 3470-3499 if allocated to
oder Cash-in-hand,
receivables and payables account
central bank
other assets
balances, bank
balances and Liabilities on bills F 3350 Bills payable
cheques accepted and drawn
3151 – due within 1 year F 3351 – due within 1 year
3160 – due between 1 and 5 years F 3380 Bills payable – due between 1
and 5 years
Liabilities on bills F 3390 Bills payable – due after more Other liabilities oder 3620 Profit drawdown account of silent
accepted and drawn than 5 years Other receivables partners
Liabilities to 3400 Liabilities to affiliated companies and other assets
affiliated companies 3630 Other allocation accounts (interim
oder Receivables accounts)
from affiliated Other liabilities 3635 Other liabilities refunds by co-
companies operatives
3401 – due within 1 year 3640 Liabilities to GmbH shareholders
3405 – due between 1 and 5 years 3641 – due within 1 year
3410 – due after more than 5 years 3642 – due between 1 and 5 years
F 3420 Trade payables to affiliated 3643 – due after more than 5 years
companies
Liabilities to general 3645 Liabilities to general partners
F 3421 – due within 1 year partners oder
F 3425 – due between 1 and 5 years Receivables from
F 3430 – due after more than 5 years general partners
Liabilities to other 3450 Liabilities to other long-term 3646 – due within 1 year
long-term investees investees and investors 3647 – due between 1 and 5 years
and investors oder 3648 – due after more than 5 years
Receivables from
Liabilities to limited 3650 Liabilities to limited partners
other long-term
partners oder
investees and
Receivables from
investors
limited partners
F 3470 Trade payables to other long-term
Other liabilities 3655 Liabilities to silent partners
investees and investors
F 3475 – due between 1 and 5 years
F 3480 – due after more than 5 years
Other receivables 3695 Allocation account for
Other liabilities 3500 Other liabilities
and other assets prepayments if posted via
3501 – due within 1 year payables account
3504 – due between 1 and 5 years Other liabilities 3700 Liabilities from taxes and levies
3507 – due after more than 5 years 3701 – due within 1 year
SB 3509 Other liabilities, e.g. under 3710 – due between 1 and 5 years
section 11(2) sentence 2 EStG for
section 4/3 EStG
3720 Payroll liabilities
Other liabilities 3510 Liabilities to
shareholders/partners 3725 Liabilities for amounts withheld
from employees
3726 Payables to tax authorities for
construction withholding tax to be
3517 – due after more than 5 years remitted
3519 Liabilities to Other liabilities oder 3730 Wage and church tax payables
shareholders/partners for Other receivables
outstanding distributions and other assets
3520 Loans by typical silent partners 3740 Social security liabilities
3521 – due within 1 year 3741 – due within 1 year
3524 – due between 1 and 5 years 3750 – due between 1 and 5 years
3527 – due after more than 5 years 3755 – due after more than 5 years
3530 Loans by atypical silent partners 3759 Expected contributions owed to
3531 – due within 1 year social security funds
3534 – due between 1 and 5 years Other liabilities 3760 Liabilities from taxes withheld
3537 – due after more than 5 years (KapESt and solidarity surcharge
on KapESt) for open distribution
3540 Profit-participation loans
3761 Excise duties payable
3770 Liabilities from capital-forming
payment arrangements
3550 Security deposits received
3786 Issued gift tokens
Other liabilities oder 3790 Payroll allocation
3560 Loans Other receivables
3561 – due within 1 year and other assets
3564 – due between 1 and 5 years SB 3791 Payroll allocation, section 11(2)
3567 – due after more than 5 years EStG for section 4(3) EStG
3570 (blank, no remaining maturity SB 3796 Social security liabilities (section
noted in balance sheet) 4/3 EStG)
3599 Contra account 3500-3569 and Other liabilities oder S 3800 VAT
3640-3658 if accounts 3570-3598 Other receivables
are allocated and other assets
3600 Consignment goods accounts S 3801 VAT, 7%
3610 Credit card settlements S 3802 VAT on intra-European Union
acquisitions
3611 Liabilities to project consortiums
Other liabilities oder S 3804 VAT on intra-European Union

Other receivables acquisitions, 19%
and other assets
S 3806 VAT, 19%
S 3807 VAT on intra-European Union
supplies of goods and services
subject to domestic taxation
subject to domestic taxation, 19%
acquisitions, no input tax
deduction
Provisions for taxes S 3810 VAT not due
oder Other
receivables and
other assets
U S 3811 VAT not due, 7%
S 3812 VAT not due on intra-European
Union supplies of goods and
services subject to domestic
taxation
U S 3814 VAT not due on intra-European
Union supplies of goods and
taxation, 19%
U S 3816 VAT not due, 19%
Other liabilities S 3817 VAT on supplies of goods and
services taxable in another EU
country
S 3818 VAT on supplies of other goods
and services/cost-plus contracts
taxable in another EU country
Other liabilities oder S 3819 VAT from acquisition as last
Other receivables purchaser in a triangular
and other assets transaction
U F 3820 VAT prepayments
U F 3830 VAT prepayments 1/11
U F 3832 Back taxes, VAT return line 65
U S 3834 VAT on intra-European Union
acquisition of new vehicles from
suppliers without VAT
identification number
S 3835 VAT under section 13b UStG
S 3837 VAT under section 13b UStG,
19%
S 3839 VAT withdrawal of goods from a
VAT warehouse
3840 VAT, current year
3841 VAT, previous year
3845 VAT, earlier years
3850 Acquisition tax deferred until
U F 3851 Incorrect or invalid invoiced taxes,
VAT return line 69
Other liabilities 3854 Tax payments to other countries
3860 Vat liabilities
Deferred income 3900 Deferred income
3950 Deferrals of intra-period flat-rate
depreciation charges for
management accounting analysis
and lost item linkage Revenues and lost item linkage Revenues
Sales 4000 Sales (free text) Sales U AM 4339 Revenue from services taxable in
U AM 4100 Tax-exempt sales, section 4 no. 8 another EU country, not subject to
ff. UStG domestic taxation
U AM 4105 Tax-exempt sales under section 4 U AM 4340 Revenue, 16% VAT
no. 12 UStG (rental and leasing) -49
U AM 4110 Other tax-exempt sales, domestic U AM 4400 Revenue, 19% VAT
-09
U AM 4120 Tax-exempt sales, section 4 no.
1a UStG U AM 4410 Revenue, 19% VAT
U AM 4125 Tax-exempt intra-European Union R 4411 (reserved account)
deliveries, section 4 no. 1b UStG -49
U AM 4130 Deliveries by first purchaser in R 4507 (reserved account)
triangular transactions (EU), R 4509 (reserved account)
section 25 b(2) UStG 4510 Revenue from waste recycling
U AM 4135 Tax-exempt intra-European Union 4520 Revenue from empties
deliveries of new vehicles to
4560 Commission revenue
purchasers without VAT
identification number R 4561 (reserved account)
-63
U AM 4136 Revenue, ss. 25 and 25a UStG,
19% VAT U AM 4564 Tax-exempt commission revenue,
section 4 no. 8 ff. UStG
U AM 4565 Tax-exempt commission revenue,
4138 Revenue, ss. 25 and 25a UStG,
section 4 no. 5 UStG
no VAT
U AM 4566 Commission revenue, 7% VAT
U AM 4139 Revenue from travel services, s.
25(2) UStG, tax-exempt R 4567 (reserved account)
-68
U AM 4140 Tax-exempt offshore sales, etc.
U AM 4569 Commission revenue, 19% VAT
U AM 4150 Other tax-exempt sales (e.g.
section 4 nos. 2-7 UStG) Other operating 4570 Other income from commissions,
income (TC) licences and patents
U AM 4160 Tax-exempt sales without input
tax deduction, part of total sales, R 4571 (reserved account)
section 4 UStG -73
U AM 4165 Tax-exempt sales without input U AM 4574 Other income from commissions,
tax deduction, part of total sales licences and patents, tax-exempt,
s. 4(8) ff. UStG
4180 Revenue taxed at average rates
under section 24 UStG U AM 4575 Other income from commissions,
licences and patents, tax-exempt,
s. 4(5) UStG
-83
U AM 4576 Other income from commissions,
U 4185 Revenue of VAT-exempt small
licences and patents, 7% VAT
business as defined by section
19(1) UStG R 4577 (reserved account)
-78
U AM 4186 Revenue from gaming machines,
19% VAT U AM 4579 Other income from commissions,
licences and patents, 19% VAT
SB 4580 Statistical account, revenue at
-88
general VAT rate (cash basis
4200 Revenue
accounting)
U AM 4300 Revenue, 7% VAT SB 4581 Statistical account, revenue at
-09
reduced VAT rate (cash basis
U AM 4310 Revenue from intra-European accounting)
-14 Union supplies of goods and SB 4582 Statistical account, tax-exempt
and untaxed revenue (cash basis
taxation, 7% VAT
accounting)
U AM 4315 Revenue from intra-European SB 4589 Contra account 4580-4582 if
-19 Union supplies of goods and
revenue is classified by tax rates
(cash basis accounting)
taxation, 19% VAT
Sales 4600 Non-cash withdrawals
4320 Revenue from supplies of goods
and services taxable in another 4605 Withdrawal of items, no VAT
EU country R 4608 (reserved account)
U AM 4330 Revenue from intra-European -09
Union supplies of goods and U AM 4610 Withdrawal by business owner for
services subject to domestic -15 non-business purposes (goods),
taxation, 16% VAT 7% VAT
R 4331 (reserved account) U AM 4616 Withdrawal by business owner for
-34 non-business purposes (goods),
U AM 4335 Revenue from supplies of mobile 7% VAT
telephony devices/integrated R 4617 (reserved account)
circuits for which the recipient -18
owes VAT under s. 13b/2 (10) 4619 Withdrawal by business owner for
UStG non-business purposes (goods),
U AM 4336 Revenue from other services no VAT
taxable in another EU country, for U AM 4620 Withdrawal by business owner for
which the recipient bears tax -26 non-business purposes (goods),
liability 19% VAT
U AM 4337 Revenue from services for which R 4627 (reserved account)
the recipient bears the tax liability -29
under section 13b UStG
Other operating U AM 4630 Use of items for non-business
U AM 4338 Revenue from services taxable in income (TC) -35 purposes, 7% VAT
a third country, not subject to
U AM 4636 Use of items for non-business
domestic taxation
purposes, 7% VAT
Other operating 4637 Use of items for non-business Sales R 4732 (reserved account)
income (TC) purposes, no VAT -35
4638 Use of items for non-business U S/AM 4736 Cash discounts granted, 19% VAT
purposes, no VAT (use of R 4737 (reserved account)
telephone)
U S/AM 4738 Cash discounts granted for
4639 Use of items for non-business supplies of mobile telephony
purposes, no VAT (use of devices/integrated circuits for
vehicles) which the recipient bears the tax
U AM 4640 Use of items for non-business liability under s. 13b UStG
-44 purposes, 19% VAT U S/AM 4741 Cash discounts granted for goods
U AM 4645 Use of items for non-business and services for which the
purposes, 19% VAT (use of recipient bears the tax liability
vehicles) under section 13b UStG
U AM 4646 Use of items for non-business U S/AM 4742 Cash discounts granted on
purposes, 19% VAT (use of revenue from other services
telephone) taxable in another EU country, for
R 4647 (reserved account) which the recipient bears tax
-49 liability
U AM 4650 Non-cash other services, 7% VAT U S/AM 4743 Sales discounts granted on tax-
-55 exempt intra-European Union
deliveries, section 4 no. 1b UStG
U AM 4656 Non-cash other services, 7% VAT
-58 S/AM 4745 Cash discounts granted on intra-
European Union supplies of
4659 Non-cash other services, no VAT
goods and services subject to
U AM 4660 Non-cash other services, 19% domestic taxation
-66 VAT
U S/AM 4746 Cash discounts granted on intra-
R 4667 (reserved account) European Union supplies of
-69 goods and services subject to
Sales U AM 4670 Non-cash benefits (goods), 7% domestic taxation, 7% VAT
-75 VAT R 4747 (reserved account)
U AM 4676 Non-cash benefits (goods), 7% U S/AM 4748 Cash discounts granted on intra-
VAT European Union supplies of
R 4677 (reserved account) goods and services subject to
-78 domestic taxation, 19% VAT
4679 Non-cash benefits (goods), no R 4749 (reserved account)
VAT U AM 4750 Volume discounts granted, 7%
U AM 4680 Non-cash benefits (goods), 19% -51 VAT
-84 VAT R 4752 (reserved account)
R 4685 (reserved account) -59
Other operating U AM 4686 Non-cash benefits, 19% VAT U AM 4760 Volume discounts granted, 19%
income (TC) -87 -61 VAT
R 4688 (reserved account) R 4762 (reserved account)
4689 Non-cash benefits, no VAT -68
Sales 4690 Untaxed sales (internal sales) 4769 Volume discounts granted
4695 VAT reimbursements, e.g. under 4770 Rebates granted
s. 24 UStG U AM 4780 Rebates granted, 7% VAT
4700 Sales allowances -81
U AM 4705 Sales allowances on tax-free R 4782 (reserved account)
sales, section 4 no. 1a UStG -89
U AM 4710 Sales allowances, 7% VAT U AM 4790 Rebates granted, 19% VAT
-11 -91
-19 -99
U AM 4720 Sales allowances, 19% VAT Increase or 4800 Inventory changes – finished
-21 decrease in finished goods
goods inventories
and work in progress
U AM 4723 Sales allowances, 16% VAT
4810 Inventory changes – unfinished
U AM 4724 Sales allowances on tax-exempt goods
intra-European Union deliveries
4815 Inventory changes – services in
U AM 4725 Sales allowances on intra- progress
Increase or 4816 Inventory changes – construction
decrease in contracts in progress
domestic taxation, 7% VAT
construction
U AM 4726 Sales allowances on intra- contracts in progress
Increase or 4818 Inventory changes – orders in
decrease in orders progress
in progress
4727 Sales allowances on supplies of
Other own work 4820 Other own work capitalised
goods and services taxable in
capitalised
another EU country
HB 4825 Own work capitalised to produce
internally generated intangible
U AM 4729 Sales allowances on intra- fixed assets
Other operating 4832 Other operating income from
income (TC) affiliated companies
4833 Other incidental income
S/AM 4730 Cash discounts granted
U AM 4834 Other regular operating revenue,
U S/AM 4731 Cash discounts granted, 7% VAT
16% VAT
Other operating 4835 Other regular operating income Other operating GK 4901 Income from disposal of shares in
income (TC) income (TC) corporations (long-term financial
U AM 4836 Other regular operating revenue, assets), section 3 no. 40
19% VAT EStG/section 8b(2) KStG
(domestic corporations)
4837 Other regular non-operating
income 4905 Income from disposal of current
assets (excluding inventories)
4838 Reimbursed input tax, other
countries GK 4906 Income from disposal of current
assets (excluding inventories),
4839 Other infrequent income
section 3 no. 40 EStG/section
4840 Currency translation gains 8b(2) KStG, (domestic
U AM 4841 Other regular operating revenue, corporation)
tax-exempt, section 4 no. 8 ff 4910 Income from reversal of write-
UStG downs of tangible fixed assets
U AM 4842 Other regular operating revenue, 4911 Income from reversal of write-
tax-exempt, e.g. section 4 nos. 2- downs of intangible fixed assets
7 UStG
4912 Income from reversal of write-
4843 Income from remeasurement of downs of long-term financial
cash funds assets
U AM 4844 Revenue from sales of tangible GK 4913 Income from reversal of write-
fixed assets, tax-exempt, section downs of long-term financial
4 no. 1a UStG (book gain) assets, section 3 no. 40
U AM 4845 Revenue from sales of tangible EStG/section 8b(3) sentence 8
fixed assets, 19% VAT (book gain) KStG (domestic corporation)
R 4846 (reserved account) GK 4914 Income from reversal of write-
4847 Currency translation gains (not s. downs, section 3 no. 40+D1062
256a HGB) EStG/section 8b(3) sentence 8
KStG (domestic corporations)
U AM 4848 Revenue from sales of tangible
fixed assets, tax-exempt, section 4915 Income from reversal of write-
4 no. 1b UStG (book gain) downs of current assets excluding
inventories
4849 Revenue from sales of tangible
fixed assets (book gain) GK 4916 Income from reversal of write-
downs of current assets, section
4850 Revenue from sales of intangible
3 no. 40 EStG/section 8b(3)
fixed assets (book gain)
sentence 8 KStG (domestic
4851 Revenue from sales of long-term corporation)
financial assets (book gain)
4920 Income from reduction in global
GK 4852 Revenue from sales of long-term valuation allowances on
financial assets, section 3 no. 40 receivables
EStG/section 8b(2) KStG
4923 Income from reduction in specific
(domestic corporation) (book gain)
valuation allowances on
4855 Disposals of tangible fixed assets receivables
(net carrying amount for book
4925 Income from recoveries of
gain)
receivables previously written off
4856 Disposals of intangible fixed
4927 Income from reversal of tax
assets (net carrying amount for
reserve under s. 6b(3) EStG
book gain)
4928 Income from reversal of tax
4857 Disposals of long-term financial
reserve under s. 6b(10) EStG
book gain) 4929 Income from reversal of
replacement reserve under R.6.6
GK 4858 Disposals of long-term financial
EStR
assets, section 3 no. 40
EStG/section 8b(2) KStG, 4930 Income from reversal of provisions
(domestic corporation) (net 4932 Income from remission of
carrying amount for book gain) liabilities
4860 Income from real estate SB R 4933 (Account deleted)
U AM 4861 Rental and lease income, VAT- R 4934 (Account deleted)
exempt s. 4 no. 12 UStG 4935 Income from reversal of tax
U AM 4862 Rental and lease income, 19% reserve
VAT 4936 Income from reversal of tax
R 4863 (reserved account) reserves (investment reserves
-64 under s. 7g(2) EStG)
SB U AM 4865 Revenue from sales of current 4937 Income from reversal of
assets, 19% VAT, section 4(3) accelerated tax depreciation
sentence 4 EStG SB 4938 Income from reversal of tax
SB U AM 4866 Revenue from sales of current reserve under s. 4g EStG
assets, VAT-exempt, section 4 4939 Income from reversal of tax
no. 8 ff UStG in conjunction with reserves under s. 52(16) EStG
section 4(3) sentence 4 EStG
4940 Allocated other non-cash benefits
SB UGK AM 4867 Revenue from sales of current (excluding goods)
assets, VAT-exempt, section 4
U AM 4941 Non-cash benefits, 7% VAT
no. 8 ff UStG in conjunction with
(goods)
section 4(3) sentence 4 EStG,
section 3 no. 40 EStG/section R 4942 (reserved account)
8b(2) KStG (domestic corporation) -44
SB 4869 Revenue from sales of current U AM 4945 Non-cash benefits, 19% VAT
assets under section 4(3) (goods)
sentence 4 EStG 4946 Allocated other non-cash benefits
Other operating 4900 Income from disposal of fixed U AM 4947 Allocated other non-cash benefits
income (TC) assets from provision of car, 19% VAT
U AM 4948 Allocated other non-cash
benefits, 19% VAT
Other operating 4949 Allocated other non-cash

income (TC) benefits, no VAT
4960 Prior-period income (if not
extraordinary)
4970 Insurance recoveries and
compensation payments
4972 Refunds Act on Reimbursement
of Employers' Expenses (AAG)
4975 Investment subsidies (taxable)
GK 4980 Investment grants (tax-exempt)
GK 4981 Tax-exempt income from reversal
of tax reserves
GK 4982 Other tax-exempt operating
income
4987 Income from capitalisation of
assets acquired free of charge
4989 Reimbursements, refunds and
credit entries relating to prior
periods
4992 Income from administrative
expense allocations
and lost item linkage Operating Expenditure and lost item linkage Operating Expenditure
Cost of raw 5000 Cost of raw materials, Cost of raw U AV 5425 Intra-European Union
materials, consumables and supplies, and materials, -29 acquisitions, 19 % input tax and
consumables and of purchased merchandise consumables and 7% VAT
supplies, and of supplies, and of
purchased purchased
merchandise merchandise
5100 Raw materials, consumables and U AV 5430 Intra-European Union
supplies acquisitions, no input tax and 7%
AV 5110 Cost of raw materials, VAT
-19 consumables and supplies, 7% R 5431 (reserved account)
input tax -34
R 5120 (reserved account) U AV 5435 Intra-European Union
-29 acquisitions, no input tax and
AV 5130 Cost of raw materials, 19% VAT
-39 consumables and supplies, 19% R 5436 (reserved account)
input tax -39
R 5140 (reserved account) U AV 5440 Intra-European Union acquisition
-59 of new vehicles from supplier
U AV 5160 Cost of raw materials, without VAT identification
consumables and supplies, intra- number, 19% input tax and 19%
European Union acquisitions, 7% VAT
input tax and 7% VAT R 5441 (reserved account)
R 5161 (reserved account) -49
U AV 5162 Cost of raw materials, R 5500 (reserved account)
-63 consumables and supplies, intra- -04
European Union acquisitions, AV 5505 Cost of merchandise, 5.5% input
19% input tax and 19% VAT -09 tax
-65 -39
U AV 5166 Cost of raw materials, AV 5540 Cost of merchandise, 10.7% input
consumables and supplies, intra- -49 tax
European Union acquisitions, no U AV 5550 Tax-exempt intra-European Union
input tax and 7% VAT acquisitions
U AV 5167 Cost of raw materials, 5551 Cost of merchandise in a third
consumables and supplies, intra- country, taxable
European Union acquisitions, no
5552 Acquisition by 1st purchaser in a
input tax and 19% VAT
triangular transaction
U AV 5553 Purchase of merchandise as last
-69
purchaser in a triangular
AV 5170 Cost of raw materials, transaction, 19% input tax and
consumables and supplies, 5.5% 19% VAT
input tax
AV 5171 Cost of raw materials, -57
consumables and supplies,
5558 Cost of merchandise in another
10.7% input tax
EU country, taxable
5559 Tax-exempt imports
-74
U AV 5560 Merchandise from a VAT
U AV 5175 Cost of raw materials,
warehouse, section 13a UStG,
consumables and supplies from a
7% input tax and 7% VAT
VAT warehouse, s. 13a UStG, 7%
input tax and 7% VAT R 5561 (reserved account)
-64
U AV 5176 Cost of raw materials,
consumables and supplies from a U AV 5565 Merchandise from a VAT
VAT warehouse, s. 13a UStG, warehouse, section 13a UStG,
19% input tax and 19% VAT 19% input tax and 19% VAT
-88 -69
U AV 5189 Cost of raw materials, 5600 Non-deductible input tax
consumables and supplies as last 5610 Non-deductible input tax, 7%
purchaser in a triangular R 5650 (reserved account)
transaction, 19% input tax and -59
19% VAT
5660 Non-deductible input tax, 19%
5190 Fuels (production)
5700 Trade discounts
AV 5191 Fuels (production), 7% input tax
5701 Trade discounts on cost of raw
AV 5192 Fuels (production), 19% input tax materials, consumables and
R 5193 (reserved account) supplies
-98 AV 5710 Trade discounts, 7% input tax
5200 Cost of merchandise -11
AV 5300 Cost of merchandise, 7% input tax R 5712 (reserved account)
-09 -13
R 5310 (reserved account) AV 5714 Trade discounts on cost of raw
-49 materials, consumables and
AV 5400 Cost of merchandise, 19% input supplies, 7% input tax
-09 tax AV 5715 Trade discounts on cost of raw
R 5410 (reserved account) materials, consumables and
-19 supplies, 19% input tax
U AV 5420 Intra-European Union R 5716 (reserved account)
-24 acquisitions, 7% input tax and 7%
VAT
Cost of raw U AV 5717 Trade discounts on cost of raw Cost of raw 5753 Volume discounts received on
materials, materials, consumables and materials, cost of raw materials,
consumables and supplies, intra-EU acquisitions, consumables and consumables and supplies
supplies, and of 7% input tax and 7% VAT supplies, and of
purchased purchased
merchandise merchandise
U AV 5718 Trade discounts on cost of raw AV 5754 Volume discounts received on
materials, consumables and cost of raw materials,
supplies, intra-EU acquisitions, consumables and supplies, 7%
19% input tax and 19% VAT input tax
R 5719 (reserved account) AV 5755 Volume discounts received on
AV 5720 Trade discounts, 19% input tax cost of raw materials,
-21 consumables and supplies, 19%
input tax
AV 5722 Trade discounts, 16% input tax
AV 5723 Trade discounts, 15% input tax
-59
U AV 5724 Trade discounts on intra-
AV 5760 Volume discounts received, 19%
European Union acquisitions, 7%
-61 input tax
U AV 5725 Trade discounts on intra-
-68
European Union acquisitions,
19% input tax and 19% VAT 5769 Volume discounts received
U AV 5726 Trade discounts on intra- 5770 Rebates received
European Union acquisitions, AV 5780 Rebates received, 7% input tax
16% input tax and 16% VAT -81
U AV 5727 Trade discounts on intra- R 5782 (reserved account)
European Union acquisitions, 5783 Rebates received on cost of raw
15% input tax and 15% VAT materials, consumables and
R 5728 (reserved account) supplies
-29 AV 5784 Rebates received on cost of raw
S/AV 5730 Cash discounts received materials, consumables and
S/AV 5731 Cash discounts received, 7% supplies, 7% input tax
input tax AV 5785 Rebates received on cost of raw
R 5732 (reserved account) materials, consumables and
supplies, 19% input tax
S/AV 5733 Cash discounts received on cost
of raw materials, consumables R 5786 (reserved account)
and supplies -87
S/AV 5734 Cash discounts received on cost S/AV 5788 Cash discounts received on cost
of raw materials, consumables of raw materials, consumables
and supplies, 7% input tax and supplies, 10.7% input tax
S/AV 5736 Cash discounts received, 19% AV 5790 Rebates received, 19% input tax
input tax -91
R 5737 (reserved account) U AV 5792 Cash discounts received on cost
of raw materials, consumables
S/AV 5738 Cash discounts received on cost
and supplies as last purchaser in
a triangular transaction, 19%
and supplies, 19% input tax
U AV 5793 Cash discounts received on
-40
purchase of merchandise as last
U S/AV 5741 Cash discounts received on cost purchaser in a triangular
of raw materials, consumables transaction, 19% input tax and
and supplies, taxable intra- 19% VAT
European Union acquisitions,
S/AV 5794 Cash discounts received, 5.5%
input tax
U S/AV 5743 Cash discounts received on cost
S/AV 5796 Cash discounts received, 10.7%
input tax
and supplies, taxable intra-
European Union acquisitions, 7% R 5797 (reserved account)
input tax and 7% VAT S/AV 5798 Cash discounts received on cost
S/AV 5744 Cash discounts received on raw of raw materials, consumables
materials, consumables and and supplies, 5.5% input tax
supplies, taxable intra-European R 5799 (reserved account)
Union acquisitions 5800 Delivery costs
S/AV 5745 Cash discounts received on 5820 Empties
taxable intra-European Union
5840 Customs and import duties
acquisitions
5860 Allocated material costs (contra
U S/AV 5746 Cash discounts received on
account 5000-99)
acquisitions, 7% input tax and 7% 5880 Changes in inventories of raw
VAT materials, consumables and
supplies, and of purchased
merchandise
5881 Changes in inventories of
purchased merchandise
acquisitions, 19% input tax and
19% VAT 5885 Changes in inventories of raw
materials, consumables and
supplies
AV 5750 Volume discounts received, 7%
Cost of purchased 5900 Purchased services
-51 input tax
services
AV 5906 Purchased services, 19% input tax
Cost of purchased R 5907 (reserved account) Cost of purchased 5965 Services under s. 13b UStG,
services services without input tax deduction
AV 5908 Purchased services, 7 % input tax
5909 Purchased services, no input tax
U AV 5910 Construction services supplied by
domestic contractor, 7% input tax
and 7% VAT
-12
U AV 5913 Other services supplied by a
contractor in another EU country,
U AV 5915 Services supplied by foreign
contractor, 7% input tax and 7%
VAT
-19
-21 domestic contractor, 19% input
tax and 19% VAT
-26 contractor, 19% input tax and
19% VAT
-29
domestic contractor, no input tax,
7% VAT
-32
no input tax and 7% VAT
contractor, no input tax, 7% VAT
-39
-41 domestic contractor, no input tax,
19% VAT
no input tax and 19% VAT
-46 contractor, no input tax, 19% VAT
-49
S/AV 5950 Cash discounts received on
services for which recipient bears
tax liability under section 13b
UStG
UStG, 19% input tax and 19%
VAT
UStG, no input tax, with VAT
UStG, no input tax, 19% VAT
-59
5960 Services under s. 13b UStG, with
input tax deduction
Wages and salaries 6000 Wages and salaries Social security, post- 6171 Social security contributions for
6010 Wages employment and marginal part-time workers
other employee
6020 Salaries
benefit costs
6024 Managing director salaries of
Amortisation and 6200 Amortisation of intangible fixed
shareholders of limited liability
write-downs of assets
company (GmbH)
intangible fixed
K 6026 Management bonuses paid to assets and
shareholder managers depreciation and
6027 Managing director salaries write-downs of
G 6028 Remuneration of salaried tangible fixed assets
partners, section 15 EStG HB 6201 Amortisation of internally
K 6029 Management bonuses paid to generated intangible fixed assets
employees 6205 Goodwill amortisation and write-
6030 Casual labour wages downs
6035 Wages for marginal part-time 6209 Goodwill write-downs
work 6210 Write-downs of intangible fixed
6036 Flat-rate taxes for marginal part- assets
time workers HB 6211 Write-downs of internally
6037 Flat-rate taxes for shareholder generated intangible fixed assets
managers 6220 Depreciation of tangible fixed
G 6038 Flat-rate taxes for salaried assets (excluding depreciation of
partners, section 15 EStG motor vehicles and buildings)
6039 Flat-rate taxes for employees 6221 Depreciation of buildings
6040 Flat-rate tax on casual labour 6222 Depreciation of motor vehicles
wages 6223 Depreciation of share of building
6045 Tips attributable to home office
6050 Salaries of spouses 6230 Write-downs of tangible fixed
assets
6060 Voluntary social benefits subject
to wage tax 6231 Write-downs for extraordinary
technical and economic wear and
6066 Voluntary non-cash benefits
tear of buildings
provided to marginal part-time
workers 6232 Write-downs for extraordinary
6067 Voluntary non-cash benefits
tear of motor vehicles
provided to shareholder managers
6233 Write-downs for extraordinary
G 6068 Voluntary non-cash benefits
provided to salaried partners,
tear of other assets
section 15 EStG
6240 Write-downs of tangible fixed
6069 Flat-rate tax on other benefits
assets due to special tax rules
(e.g. travel allowances)
6241 Accelerated tax depreciation, s.
6070 Sick pay supplements
7g(5) EStG (excluding motor
6071 Non-cash benefits and services vehicles)
provided to marginal part-time
6242 Accelerated tax depreciation and,
workers
s. 7g(5) EStG (motor vehicles)
6072 Non-cash benefits and services
6243 Reduction in cost in accordance
provided to employees
with section 7g(2) EStG new
6073 Non-cash benefits and services version (excl. motor vehicles)
provided to shareholder managers
6244 Reduction in cost in accordance
G 6074 Non-cash benefits and services with section 7g(2) EStG new
provided to salaried partners, version (for motor vehicles)
section 15 EStG
6250 Finance leases
6075 Employment agency subsidies
6260 Immediate write-off of low-value
(credit balances)
assets
6080 Capital-forming payments
6262 Depreciation and amortisation of
6090 Travel expense reimbursement – capitalised low-value assets
home/workplace
6264 Write-downs of assets (collective
Social security, post- 6100 Social security, post-employment item)
employment and and other employee benefit costs
6266 Write-downs of capitalised low-
other employee
value assets
benefit costs
HBÜ 6268 Amortisation of business start-up
6110 Statutory social security expenses
and expansion expenses
G 6118 Statutory social security expenses
Write-downs of 6270 Write-downs of other current
for salaried partners, section 15
current assets to the assets (if unusually high)
EStG
extent that they
6120 Contributions to occupational exceed the write-
health and safety agency downs that are
6130 Voluntary social benefits not usual for the
subject to wage tax corporation
6140 Cost of old age pensions 6272 Write-downs of current assets
6147 Flat-rate tax on other benefits due to tax rules (unusually high)
(e.g. direct insurance policies) R 6275 (reserved account)
G 6148 Cost of old-age pensions of -77
salaried partners, section 15 EStG 6278 Write-downs of raw materials,
6149 Post-employment benefit costs consumables and
for shareholder managers supplies/merchandise (if
unusually high)
6150 Pension funds
6279 Write-downs of finished goods
6160 Employee benefit expenses
and work in progress (if unusually
6170 Other social security costs high)
Write-downs of 6280 Bad debt allowances (if unusually Other operating GK 6394 Non-cash benefits, donations to
current assets to the high) expenses (TC) political parties
extent that they GK 6395 Non-cash benefits, donations to
exceed the write- non-profit foundations as defined
downs that are by section 52(2) nos. 1-3 AO
usual for the
GK 6396 Non-cash benefits, donations to
corporation
non-profit foundations as defined
U AM 6281 Bad debt allowances, 7% VAT (if by section 52(2) no. 4 AO
unusually high)
GK 6397 Non-cash benefits, donations to
R 6282 (reserved account) church, religious and non-profit
-84 foundations
U AM 6285 Bad debt allowances, 16% VAT GK 6398 Non-cash benefits, donations to
(if unusually high) scientific, charitable and cultural
U AM 6286 Bad debt allowances, 19% VAT foundations
(if unusually high) 6400 Insurance premiums
U AM 6287 Bad debt allowances, 15% VAT 6405 Building insurance
(if unusually high)
6410 Net insurance premium for future
R 6288 (reserved account) pension benefit liability
GK 6290 Allowances on receivables from 6420 Contributions
corporations classified as long-
6430 Other levies
term investees (if unusually high),
s. 3c EStG/ s. 8b(3) KStG 6436 Tax-deductible late filing
penalties and administrative fines
K 6291 Allowances on receivables from
shareholders and related parties GK 6437 Non-tax deductible late filing
(if unusually high), s. 8b(3) KStG penalties and administrative fines
Other operating 6300 Other operating expenses 6440 Disabled persons equalisation
expenses (TC) levy
6302 Interim account for expenses in 6450 Building repairs and maintenance
another country for which input 6460 Repairs and maintenance of
tax reimbursement is possible technical equipment and
6303 Purchased services/third-party machinery
services 6470 Repairs and maintenance of other
6304 Other regular operating expenses equipment, operating and office
equipment
6305 Occupancy costs
6475 Addition to provision for internal
GK 6310 Rent (immovable property)
expenses
6312 Rental/expenses for double
6485 Repairs and maintenance of other
household
equipment
K 6313 Remuneration of partners for
6490 Other repairs and maintenance
rental and lease of their
immovable property 6495 Hardware and software
maintenance expenses
G 6314 Remuneration of partners for
rental of their immovable GK 6498 Operating leases (movable
property, s. 15 EStG assets)
GK 6315 Real property leases (immovable 6500 Vehicle expenses
property) 6520 Motor vehicle insurance
GK 6316 Leases (immovable property) 6530 Current motor vehicle operating
GK 6317 Expenses for rented or leased costs
immovable property that must be 6540 Motor vehicle repairs
added back under trade tax law GK 6550 Garage rent
6318 Incidental rental and lease GK 6560 Operating leases (motor vehicles)
expenses (not allowable for trade
6570 Other motor vehicle expenses
tax purposes)
6580 Road tolls
G 6319 Remuneration of partners for
lease of their immovable property, 6590 Motor vehicle expenses for private
s. 15 EStG vehicles used for business
purposes
6320 Heating
6595 Third-party vehicle expenses
6325 Gas, electricity, water
6600 Advertising costs
6330 Cleaning
6605 Giveaways
6335 Maintenance of operating
premises 6610 Gifts, deductible, without s. 37b
EStG
6340 Levies for real property used for
operating purposes 6611 Non-cash benefits to third parties,
deductible, s. 37b EStG
6345 Other occupancy costs
6612 Flat-rate taxes on gifts and non-
6348 Costs of home office (deductible
cash benefits, deductible
portion)
GK 6620 Gifts, non-deductible, without s.
G 6349 Costs of home office (non-
37b EStG
deductible portion)
GK 6621 Gifts, non-deductible, with s. 37b
6350 Cost of real estate, operating
EStG
6352 Cost of real estate, non-operating
GK 6622 Flat-rate taxes on non-cash
GK 6390 Non-cash benefits, donations, benefits and gifts, non-deductible
non-tax deductible
6625 Gifts used exclusively for
GK 6391 Non-cash benefits, donations for operating purposes
scientific and cultural purposes
6629 Non-cash benefits, with s. 37b
GK 6392 Non-cash benefits, donations for EStG
charitable purposes
6630 Corporate hospitality expenses
GK 6393 Non-cash benefits, donations for
6640 Entertainment expenses
church, religious and non-profit
purposes
Other operating 6641 Other business expenses with Other operating GK 6837 Expenses for temporary transfer
expenses (TC) limited deductibility (deductible expenses (TC) of rights (licences, concessions)
portion) GK 6838 Expenses for rented or leased
GK 6642 Other business expenses with movable assets that must be
limited deductibility (non- added back under trade tax law
deductible portion) GK 6840 Operating leases (movable
6643 Small gifts assets)
GK 6644 Non-deductible entertainment 6845 Tools and minor equipment
expenses 6850 Other operating supplies
GK 6645 Non-deductible business 6854 Refunds by co-operatives to
expenses from advertising and members
corporate hospitality expenses
6855 Incidental monetary transaction
6650 Employee travel expenses costs
R 6652 (Account deleted) GK 6856 Expenses from shares in
-59 corporations, sections 3 no. 40,
6660 Employee travel expenses, 3c EStG/section 8b(1,4) KStG
accommodation costs (domestic corporation)
6663 Employee travel expenses, cost GK 6857 Costs to sell, section 3 no. 40
of travel EStG/section 8b(2) KStG
6664 Employee travel expenses, (domestic corporation)
additional subsistence costs 6859 Environmental remediation and
6668 Employee mileage reimbursement waste disposal expenses
6670 Business owner travel expenses 6860 Non-deductible input tax
GK 6672 Business owner travel expenses 6865 Non-deductible input tax, 7%
(non-deductible portion) 6871 Non-deductible input tax, 19%
6673 Business owner travel expenses, K 6875 Non-deductible half of supervisory
cost of travel board remuneration
6674 Business owner travel expenses, 6876 Deductible supervisory board
additional subsistence costs remuneration
6680 Business owner travel expenses, 6880 Currency translation losses
accommodation costs and 6881 Currency translation losses (not
incidental travel expenses s. 256a HGB)
R 6685 (reserved account) 6883 Expenses from remeasurement of
-87 cash funds
6688 Travel between home and U AM 6884 Revenue from sales of tangible
workplace and travel to family fixed assets, tax-exempt, section
home (deductible portion) 4 no. 1a UStG (book loss)
G 6689 Travel between home and U AM 6885 Revenue from sales of tangible
workplace and travel to family fixed assets, 19% VAT (book loss)
home (non-deductible portion)
6690 Travel between home and -87
workplace and travel to family
U AM 6888 Revenue from sales of tangible
home (credit balance)
fixed assets, tax-exempt, section
6691 Additional subsistence costs for 4 no. 1b UStG (book loss)
double household
6889 Revenue from sales of tangible
6700 Selling and distribution expenses fixed assets (book loss)
6710 Packaging materials 6890 Revenue from sales of intangible
6740 Outgoing freight fixed assets (book loss)
6760 Transport insurance 6891 Revenue from sales of long-term
6770 Selling commissions financial assets (book loss)
6780 Third-party services (distribution) GK 6892 Revenue from sales of long-term
financial assets, section 3 no. 40
6790 Warranty expenses
6800 Postage (domestic corporation) (book loss)
6805 Telephone 6895 Disposals of tangible fixed assets
6810 Fax and Internet costs (net carrying amount for book
6815 Office supplies loss)
6820 Newspapers, books 6896 Disposals of intangible fixed
6821 Training costs
book loss)
6822 Voluntary social benefits
6897 Disposals of long-term financial
G 6823 Remuneration of partners, assets (net carrying amount for
section 15 EStG book loss)
G 6824 Liability compensation paid to GK 6898 Disposals of long-term financial
partners, section 15 EStG assets, section 3 no. 40
6825 Legal and consulting costs EStG/section 8b(3) KStG,
6827 Period-end closing and audit costs (domestic corporation) (net
carrying amount for book loss)
6830 Bookkeeping costs 6900 Losses on disposal of fixed assets
K 6833 Remuneration paid to GK 6903 Losses on disposal of shares in
shareholders for rental or lease of corporations (long-term financial
their movable property assets), section 3 no. 40
G 6834 Remuneration paid to partners for
rental or lease of their movable
property, s. 15 EStG 6905 Losses on disposal of current
assets (excluding inventories)
GK 6835 Rent of fixtures and fittings
(movable assets)
GK 6836 Leases (movable assets)
Other operating GK 6906 Losses on disposal of current Other operating 6970 Imputed business owner’s
expenses (TC) assets (excluding inventories), expenses (TC) remuneration
section 3 no. 40 EStG/section 6972 Imputed rent/leasing expenses
8b(3) KStG (domestic corporation)
6974 Imputed interest
SB 6907 Disposal of current assets under
6976 Imputed depreciation,
section 4(3) sentence 4 EStG
amortisation and write-downs
SB GK 6908 Disposal of current assets,
6978 Imputed business risks
8b(3) KStG, (domestic 6979 Imputed wages for non-
corporation) under section 4(3) compensated employees
sentence 4 EStG 6980 Allocated imputed business
Other operating 6910 Write-downs of current assets owner’s remuneration
expenses (TC) excluding inventories and 6982 Allocated imputed rental and
securities classified as current lease payments
assets (normal amount) 6984 Allocated imputed interest
6912 Write-downs of current assets 6986 Allocated imputed depreciation,
due to tax reasons, excluding amortisation and write-downs
inventories and securities
6988 Allocated imputed business risks
classified as current assets
(normal amount) 6989 Allocated imputed wages for non-
compensated employees
6990 Cost of sales
R 6916 (Account deleted)
6992 Administrative expenses
6994 Selling expenses
6918 Expenses from the purchase of
treasury shares 6999 Contra account 6990-6998
6920 Transfers to global valuation
allowance on receivables
SB 6922 Transfers to tax reserve under s.
6b(3) EStG
6923 Transfer to specific valuation
allowance on receivables
6b(10) EStG
R 6925 (Account deleted)
-26
6927 Transfers to tax reserves
SB 6928 Transfers to replacement reserve
under R.6.6 EStR
4g EStG
6930 Bad debt allowances (normal
amount)
U AM 6931 Bad debt allowances, 7% VAT
(normal amount)
U AM 6932 Bad debt allowances on tax-
exempt intra-European Union
(normal amount)
U AM 6933 Bad debt allowances on intra-
(normal amount)
(normal amount)
(normal amount)
(normal amount)
(normal amount)
(normal amount)
(normal amount)
6960 Prior-period expenses if not
extraordinary
6967 Other regular non-operating
expenses
GK 6968 Other non-deductible expenses
6969 Other infrequent expenses
and lost item linkage Other Revenue und Expenditure and lost item linkage Other Revenue und Expenditure
Income from long- 7000 Income from long-term equity Other interest and 7115 Income from other securities and
term equity investments similar income short-term loans
investments 7119 Other interest income from
GK 7004 Income from investments in affiliated companies
partnerships (affiliated 7120 Income similar to interest income
companies), s. 9 GewStG or s. 18
K 7128 Interest income from early
EStG
repayment of increased corporate
GK 7005 Income from shares in income tax amount, section 38
corporations (long-term equity KStG
investments), s. 3 no. 40 EStG/ s.
7129 Income similar to interest income
8b(1) KStG (domestic
from affiliated companies
corporations)
7130 Discounts received
GK 7006 Income from shares in
corporations (affiliated 7139 Discounts received from affiliated
companies), s. 3 no. 40 EStG/ s. companies
8b(1) KStG (domestic GK 7140 Tax-exempt interest income from
corporations) discounting of provisions
GK 7008 Profit shares from industrial or 7141 Interest income from the
self-employed partnerships, s. 9 discounting of liabilities
GewStG or s. 18 EStG 7142 Interest income from the
7009 Income from long-term equity discounting of provisions
investments in affiliated 7143 Interest income from the
companies discounting of provisions for
Income from other 7010 Income from other securities and pensions and similar/comparable
securities and long- long-term loans obligations
term loans Other interest and HB 7144 Interest income from the
7011 Income from long-term loans similar income oder discounting of provisions for
7012 Income from long-term loans to Interest and similar pensions and similar/comparable
affiliated companies expenses obligations for offsetting under s.
246(2) HGB
7013 Income from shares in
HB 7145 Income from assets for offsetting
partnerships (long-term financial
assets) in accordance with section 246(2)
HGB
corporations (long-term equity Loss transfer K 7190 Income from loss absorption
investments), s. 3 no. 40 EStG/ s. Income from profits 7192 Income from profits received
8b(1,4) KStG (domestic received under profit under a profit pooling agreement
corporations) pooling, profit and
GK 7015 Income from shares in loss transfer, or
corporations (affiliated partial profit transfer
companies), s. 3 no. 40 EStG/ s. agreements (parent)
8b(1) KStG (domestic GK 7194 Income from profits received
corporations) under a profit and loss transfer or
7016 Income from shares in partial profit transfer agreement
partnerships (affiliated Write-downs of long- 7200 Write-downs of long-term
companies) term financial financial assets (permanent)
7017 Income from other long-term assets and
securities of corporations securities classified
(affiliated companies) as current assets
HB 7201 Write-downs of long-term
7018 Income from other long-term
securities of partnerships financial assets (not permanent)
(affiliated companies) GK 7204 Write-downs of long-term
7019 Income from other securities and financial assets, s. 3 no. 40 EStG/
long-term loans, from affiliated s. 8b(3) KStG (domestic
companies corporation) (permanent)
7020 Interest and dividend income 7207 Write-downs of long-term
financial assets - affiliated
7030 Compensation payments received
companies
as an outside shareholder
GK 7208 Expenses due to share of loss of
Other interest and 7100 Other interest and similar income
industrial and independent
similar income
partnerships, s. 8 GewStG or s.
K 7102 Tax-exempt accrued interest on 18 EStG 8)
corporate income tax credit under
7210 Write-downs of securities
section 37 KStG
classified as current assets
GK 7214 Write-downs of securities
corporations (current assets), s. 3
classified as current assets,
no. 40 EStG/ s. 8b(1,4) KStG
8b(3) KStG (domestic corporation)
7217 Write-downs of securities
corporations (affiliated
classified as current assets -
companies), s. 3 no. 40 EStG/ s.
affiliated companies
8b(1) KStG (domestic
corporations) 7250 Write-downs of long-term
financial assets due to section 6b
7105 Interest income s. 233a AO,
EStG reserve
taxable
GK 7255 Write-downs of long-term
K 7106 Interest income s. 233a AO, tax-
financial assets due to section 6b
exempt (Schedule A KSt)
EStG reserve, section 3 no. 40
GK 7107 Interest income s. 233a AO, s. EStG/section 8b(3) KStG
4(5b) EStG, tax-exempt (domestic corporation)
7109 Other interest and similar income R 7260 (reserved account)
from affiliated companies -99
7110 Other interest income Interest and similar GK 7300 Interest and similar expenses
expenses
Interest and similar GK 7302 Non-tax-deductible other Interest and similar HB 7365 Expenses from assets for
expenses incidental charges related to expenses oder offsetting in accordance with
taxes, section 4(5b) EStG Other interest and section 246(2) HGB
7303 Tax-deductible other incidental similar income
charges related to taxes Interest and similar GK 7366 Interest expenses from the
GK 7304 Non-tax-deductible other expenses discounting of provisions, non-tax-
incidental charges related to taxes deductible
GK 7305 Interest expenses, section 233a Cost of loss GK 7390 Cost of loss absorption
AO, operating taxes absorption (parent)
GK 7306 Interest expenses, sections 233a Profit transferred on 7392 Profit transferred on the basis of a
to 237 AO, personal taxes the basis of profit profit pooling agreement
pooling, profit and
K 7307 Interest on discounting of
loss transfer, or
increased corporate income tax
partial profit transfer
amount section 38 KStG
agreements
GK 7308 Interest expenses, section 233a
K 7394 Profit transferred on the basis of a
AO, section 4(5b) EStG
profit and loss transfer or partial
GK 7309 Interest expenses to affiliated profit transfer agreement
companies
GK 7399 Profit shares transferred to silent
GK 7310 Interest expense on short-term partners, section 8 GewStG
debt
Extraordinary income 7400 Extraordinary income
G 7313 Non-deductible interest on long-
7401 Extraordinary income, classified
term debt under section 4(4a)
as financial income
EStG (add-back)
7450 Extraordinary income, not
K 7316 Interest on shareholder loans
classified as financial income
K 7317 Interest to shareholders with an
7451 Gains from mergers and
equity interest of more than 25%
reorganisations
or their related parties
7452 Gains from sales of significant
GK 7318 Interest on receivables and
long-term equity investments
payables accounts
7453 Gains from sales of significant
GK 7319 Interest expenses on short-term
land
liabilities to affiliated companies
7454 Gain on disposal or
GK 7320 Interest expense on long-term
discontinuation of business
debt
activities, net of tax
GK 7323 Amortisation of discount used for HBÜ 7460 Extraordinary income from the
financing
application of transitional
GK 7324 Amortisation of discount for provisions
financing fixed assets HBÜ 7461 Extraordinary income from the
GK 7325 Interest expenses for buildings application of transitional
classified as operating assets provisions (reversal of write-
GK 7326 Borrowing costs for fixed assets downs of tangible fixed assets)
GK 7327 Annuities and recurrent payments HBÜ 7462 Extraordinary income from the
G 7328 Interest expenses to partners for application of transitional
the provision of capital, section 15 provisions (reversal of write-
EStG downs of long-term financial
assets)
GK 7329 Interest expenses on long-term
liabilities to affiliated companies HBÜ 7463 Extraordinary income from the
7330 Expenses similar to interest
provisions (securities classified
expenses
as current assets)
7339 Expenses similar to interest HBÜ 7464 Extraordinary income from the
expenses to affiliated companies
GK 7340 Discount expenses provisions (deferred taxes)
GK 7349 Discount expenses to affiliated Extraordinary 7500 Extraordinary expenses
companies expenses
GK 7350 Interest and similar expenses, 7501 Extraordinary expenses,
sections 3 no. 40, 3c classified as financial expenses
EStG/section 8b(1,4) KStG
7550 Extraordinary expenses, not
(domestic corporation)
classified as financial expenses
GK 7351 Interest and similar expenses to
7551 Losses from mergers and
affiliated companies, sections 3
reorganisations
no. 40, 3c EStG/section 8b(1)
KStG (domestic corporation) 7552 Losses from extraordinary
damage
7355 Loan commissions and
administrative cost contributions 7553 Restructuring and reorganisation
costs
7360 Interest cost included in additions
to pension provisions 7554 Losses from disposal or
discontinuation of business
7361 Interest expenses from the
activities, net of tax
discounting of liabilities
HBÜ 7560 Extraordinary expenses from the
7362 Interest expenses from the
discounting of provisions
provisions
7363 Interest expenses from the HBÜ 7561 Extraordinary expenses from the
discounting of provisions for
pensions and similar/comparable
provisions (provisions for
obligations
pensions)
Interest and similar HB 7364 Interest expenses from the HBÜ 7562 Extraordinary expenses from the
expenses oder discounting of provisions for
Other interest and pensions and similar/comparable
provisions (accounting
similar income obligations for offsetting under s.
conveniences)
246(2) HGB
Extraordinary HBÜ 7563 Extraordinary expenses from the Withdrawals from 7750 Withdrawals from other revenue
expenses application of transitional other revenue reserves
provisions (deferred taxes) reserves
Taxes on income K 7600 Corporate income tax Income from capital 7755 Income from capital decrease
K 7603 Corporate income tax for prior decrease
years Appropriation to 7760 Appropriation to capital reserves
K 7604 Corporate income tax refunds for capital reserves under the rules governing
prior years under the rules simplified capital decreases
governing simplified
K 7607 Solidarity surcharge refunds for
capital decreases
prior years
of which 7765 Appropriation to legal reserve
K 7608 Solidarity surcharge
appropriation to
K 7609 Solidarity surcharge for prior years legal reserve
GK 7610 Trade tax of which 7770 Transfers to reserve for
GK 7630 Withholding tax on investment appropriation to capitalised own shares
income, 25% reserve for treasury
GK R 7632 (Account deleted) shares
GK 7633 Allowable solidarity surcharge on of which 7773 Transfers to reserve for shares in
withholding tax on investment appropriation to a parent or majority investor
income, 25% reserve for shares in
parent or majority
GK 7639 Deductible foreign withholding tax
investor
7640 Backpayments of trade tax for
of which 7775 Appropriation to reserves
prior years
appropriation to provided for by the articles of
GK 7641 Backpayments and refunds of reserves provided association
trade tax for prior years, section for by the articles of
4(5b) EStG association
7642 Refunds of trade tax for prior years of which 7780 Appropriation to other revenue
GK 7643 Income from reversal of appropriation to reserves
provisions for trade tax, section other revenue
4(5b) EStG reserves
7644 Income from reversal of 7785 Transfers to other revenue
provisions for trade tax reserves (co-operatives)
HB GK 7645 Expenses from additions to and Advance 7790 Advance distribution
reversals of deferred taxes distribution/distributi
GK 7646 Expenses from additions to on resolved for the
provisions for taxes for tax financial year
deferral (BStBK) Carried forward 7795 Balance carried forward (income
GK 7648 Income from reversal of statement)
provisions for taxes for tax Other operating 7800 (free text)
deferral (BStBK) expenses (TC)
HB GK 7649 Income from additions to and R 7900 (reserved account)
reversals of deferred taxes
Other taxes 7650 Other taxes
7675 Excise tax
7678 Eco tax
7680 Land tax
7685 Motor vehicle tax
7690 Backpayments of other taxes for
prior years
7692 Refunds of other taxes for prior
years
7694 Income from reversal of
provisions for other taxes
Other equity and 7700 Retained profits brought forward
liabilities after appropriation of net profit
7720 Accumulated losses brought
forward after appropriation of net
profit
Withdrawals from 7730 Withdrawals from capital reserves
capital reserves
Withdrawals from 7735 Withdrawals from legal reserve
revenue reserves, of
which from legal
reserve
Withdrawals from 7740 Withdrawals from reserve for
revenue reserves, of capitalised own shares
which from reserve
for treasury shares
Withdrawals from 7743 Withdrawals from reserve for
reserve for shares in shares in a parent or majority
a parent or majority investor
investor
7744 Withdrawals from other revenue
reserves (co-operatives)
Withdrawals from 7745 Withdrawals from reserves
reserves provided provided for by the articles of
for by the articles of association
association
and lost item linkage and lost item linkage
Other operating 8000 (free text)

expenses (TC)
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 9239 Contra account for accounts 9230-
accounts 9238
F 9001 Balances brought forward 9240 Investment liabilities in trade
S 9008 Balances brought forward, payables
receivables 9241 Investment liabilities from tangible
S 9009 Balances brought forward, fixed asset purchases in trade
payables payables
F 9060 Open items, 1990 9242 Investment liabilities from
intangible fixed asset purchases
F 9069 Open items, 1999
in trade payables
9243 Investment liabilities from long-
F 9071 Open items, 2001 term financial asset purchases in
F 9072 Open items, 2002 trade payables
F 9073 Open items, 2003 9244 Contra account for accounts 9240-
F 9074 Open items, 2004 9243
F 9075 Open items, 2005 9245 Receivables from tangible fixed
asset sales in other assets
9246 Receivables from intangible fixed
asset sales in other assets
9247 Receivables from long-term
F 9079 Open items, 2009 financial asset sales in other
F 9080 Open items, 2010 assets
F 9082 Open items, 2012 9247
F 9083 Open items, 2013 9250 Equity substitution
shareholder/partner loans
9255 Unsecured shareholder/partner
F 9090 Aggregate carryforwards account
loans due after more than 5 years
9259 Contra account for 9250 and 9255
9260 Short-term provisions
9262 Medium-term provisions
9264 Long-term provisions, excluding
F 9095 Open items, 1995 pensions
F 9097 Open items, 1997 9268
F 9098 Open items, 1998 9270 Contra account for 9271-9279
F 9101 Selling days (debit entries)
F 9102 Number of cash customers 9271 Contingent liabilities from the
issuance and transfer of bills
F 9103 Number of employees
9272 Contingent liabilities to affiliated
F 9104 Unpaid persons
companies from the issuance and
F 9105 Sales staff transfer of bills
F 9106 Business premises m2 9273 Contingent liabilities from
F 9107 Sales area m2 guarantees, bill and cheque
9111 Reclassification of loans to guarantees
maturity acccounts (BWA-form 9274 Contingent liabilities to affiliated
15) companies from guarantees, bill
F 9116 Number of invoices and cheque guarantees
F 9117 Number of credit customers, 9275 Contingent liabilities from
monthly warranties
F 9118 Number of credit customers, 9276 Contingent liabilities to affiliated
cumulative companies from warranties
9120 Expansion investments 9277 Contingent liabilities from the
F 9130 Number of employees granting of security for third-party
liabilities
F 9131 Effective number of hours worked
9278 Contingent liabilities to affiliated
9135 Orders received in financial year companies from the granting of
9140 Order books security for third-party liabilities
F 9190 Contra account for statistical 9279 Contingent liabilities from assets
quantity units, accounts 9101- held in trust
9107 and accounts 9116-9118 9280 Contra account for 9281-9286
9199 Contra account for accounts 9281 Obligations arising from rental
9120, 9135-9140 agreements and leases
F 9200 Number of employees 9282 Obligations to affiliated
F 9201 Statistical accounts for balance companies arising from rental
sheet/ management accounting agreements and leases
ratios and indicators 9283 Other obligations under section
F 9209 Contra account for 9200 285 no. 3a HGB
9210 Direct labour costs 9284 Other obligations to affiliated
9219 Contra account for 9210 companies under section 285 no.
HB F 9220 Subscribed capital in DM (art. 3a HGB
42(3) s. 1 EGHGB) 9285 Statistical account for the upper
HB F 9221 Subscribed capital in Euros (art. limit value, set up for the
42(3) s. 2 EGHGB) representation of the ABC-
analysis of the annual audit
HB F 9229 Contra account for 9220-9221 programs
9230 Building cost subsidies
9232 Investment grants
9234 Investment subsidies
9286 Statistical account for the lower Capital share of 9490 Private contributions, lp
limit value, set up for the limited partners - 99
representation of the ABC- Capital shares of 9500 Allocation to account 2000,
analysis of the annual audit general partners general partner 1
programs
9501 Allocation to account 2001,
SB 9287 Interest for postings via general partner 2
receivables, section 4(3) EStG
SB 9288 Dunning fees for postings via general partner 3
receivables, section 4(3) EStG
SB 9289 Contra account for 9287 and 9288 general partner 4
9290 Statistical account for tax-exempt 9504 Allocation to account 2004,
out-of-pocket expenses general partner 5
9291 Contra account for 9290 9505 Allocation to account 2005,
Trade payables 9292 Statistical account for third-party general partner 6
funds 9506 Allocation to account 2006,
Other liabilities 9293 Contra account for 9292 general partner 7
Contributions by GK 9295 Contributions by silent partners 9507 Allocation to account 2007,
silent partners general partner 8
tax adjustment item, SB 9297 Tax adjustment item 9508 Allocation to account 2008,
e.g. after tax audit general partner 9
F 9300 Statistical accounts for balance 9509 Allocation to account 2009,
sheet/ management accounting general partner 10
ratios and indicators 9510 Allocation to account 2010,
F 9326 Statistical accounts for balance general partner 1
sheet/ management accounting 9511 Allocation to account 2011,
ratios and indicators general partner 2
F 9346 Statistical accounts for balance 9512 Allocation to account 2012,
sheet/ management accounting general partner 3
ratios and indicators
F 9357 Statistical accounts for balance general partner 4
sheet/ management accounting
general partner 5
F 9365 Statistical accounts for balance
general partner 6
F 9371 Statistical accounts for balance
general partner 7
ratios and indicators 9517 Allocation to account 2017,
general partner 8
9390 Account for special accounting
standards (values 1) 9518 Allocation to account 2018,
general partner 9
standards (values 2) 9519 Allocation to account 2019,
general partner 10
standards (values 3) Liabilities to general 9520 Allocation to account 2020,
partners oder general partner 1
Receivables from
standards (values 4)
general partners
9394 Contra account for special
accounting standards (values)
general partner 2
F 9395 Account for special accounting
standards (quantity 1)
general partner 3
general partner 4
general partner 5
general partner 6
F 9399 Contra account for special
accounting standards (quantity)
general partner 7
Capital share of 9400 Private withdrawals, general, lp
limited partners - 09
general partner 8
9405 Private withdrawals, general, lp6
9410 Private taxes, lp general partner 9
- 19
9420 Special personal deductions, general partner 10
- 29 partly deductible, lp
9430 Special personal deductions, fully general partner 1
- 39 deductible, lp
9440 Non-cash benefits, donations, lp general partner 2
1
9450 Extraordinary expenses, lp general partner 3
- 59
9460 Cost of real estate, lp general partner 4
- 69
9470 Income from real estate, lp general partner 5
- 79
9480 Non-cash withdrawals, lp general partner 6
- 88
9489 Non-cash withdrawals, lp10 general partner 7
9537 Allocation to account 9817, 9576 Allocation to account 2076,

general partner 8 limited partner 7
general partner 2 general partner 1
limited partner 1 general partner 10
limited partner 2 limited partner 1
9561 Allocation to account 2061, 9600 Name of partner, general partner
limited partner 2 1
limited partner 3 2
limited partner 4 3
limited partner 5 4
limited partner 6 5
limited partner 7 6
limited partner 8 7
limited partner 9 8
limited partner 10 9
limited partner 1 10
9571 Allocation to account 2071, 9610 Remuneration of work performed,
9615 Remuneration of work performed, 9662 Other remuneration, general

general partner 6 partner 3
9620 Management bonus, general 9667 Other remuneration, general
partner 1 partner 8
partner 2 partner 9
partner 3 partner 10
partner 4 partner 1
partner 5 partner 2
partner 6 partner 3
partner 7 partner 4
partner 8 partner 5
partner 9 partner 6
9630 Loan interest, general partner 1 9677 Other remuneration, general
9631 Loan interest, general partner 2 partner 8
partner 9
9633 Loan interest, general partner 4
9679 Other remuneration, general
partner 10
9640 Transfer for use, general partner 1 partner 3
9641 Transfer for use, general partner 2 9683 Other remuneration, general
partner 4
9642 Transfer for use, general partner 3
partner 5
9649 Transfer for use, general partner partner 8
10 9688 Other remuneration, general
9650 Other remuneration, general partner 9
partner 1 9689 Other remuneration, general
partner 2 9690 Residual allocation, general
partner 2 9700 Name of partner, limited partner 1
9701 Name of partner, limited partner 2
9702 Name of partner, limited partner 3 9752 Other remuneration, limited

9703 Name of partner, limited partner 4 partner 3
9704 Name of partner, limited partner 5 9753 Other remuneration, limited
partner 4
9754 Other remuneration, limited
partner 5
9755 Other remuneration, limited
9708 Name of partner, limited partner 9 partner 6
9709 Name of partner, limited partner 9756 Other remuneration, limited
10 partner 7
9710 Remuneration of work performed, 9757 Other remuneration, limited
limited partner 1 partner 8
9720 Management bonus, limited 9767 Other remuneration, limited
partner 1 partner 8
partner 2 partner 9
partner 4 partner 1
partner 5 partner 2
partner 6 partner 3
partner 7 partner 4
partner 8 partner 5
partner 9 partner 6
9730 Loan interest, limited partner 1 9777 Other remuneration, limited
9731 Loan interest, limited partner 2 partner 8
9733 Loan interest, limited partner 4 partner 9
partner 10
9735 Loan interest, limited partner 6
limited partner 1
9738 Loan interest, limited partner 9 limited partner 2
9739 Loan interest, limited partner 10 9782 Allocation to account 9842,
9740 Transfer for use, limited partner 1 limited partner 3
9741 Transfer for use, limited partner 2 9783 Allocation to account 9843,
limited partner 5
9744 Transfer for use, limited partner 5
limited partner 6
9749 Transfer for use, limited partner limited partner 8
10 9788 Allocation to account 9848,
9750 Other remuneration, limited limited partner 9
partner 1 9789 Allocation to account 9849,
9751 Other remuneration, limited limited partner 10
partner 2 9790 Remaining allocation, limited
partner 1
9791 Remaining allocation, limited SB 9911 Reduction in withdrawals, section

partner 2 4(4a) EStG (credit balance)
9792 Remaining allocation, limited SB 9912 Increase in withdrawals, section
partner 3 4(4a) EStG
9793 Remaining allocation, limited SB 9913 Contra account for increase in
partner 4 withdrawals, section 4(4a) EStG
9794 Remaining allocation, limited (credit balance)
partner 5 SB R 9916 (reserved account)
9795 Remaining allocation, limited -17
partner 6 9960 Valuation adjustment, trade
9796 Remaining allocation, limited receivables
partner 7 9961 Valuation adjustment, other
9797 Remaining allocation, limited liabilities
partner 8 9962 Valuation adjustment, bank
9798 Remaining allocation, limited balances
partner 9 9963 Valuation adjustment, liabilities to
9799 Remaining allocation, limited banks
partner 10 9964 Valuation adjustment, trade
R 9800 Reconciliation total account for payables
-09 the import of accounting records 9965 Valuation adjustment, other
9810 Capital accounts III, gp assets
- 19 GK 9970 Investment deduction section
9820 Accumulated loss carryforward 7g(1) EStG, off-balance sheet
- 29 account, gp (debit balance)
9830 Allocation account for call 9971 Investment deduction section
- 39 obligations, gp 7g(1) EStG, off-balance sheet
(credit balance) - contra account
9840 Capital accounts III, lp
for 9970
- 49
GK 9972 Add-back of investment
9850 Allocation account for call
deduction, section 7g(2) EStG, off-
- 59 obligations, lp
balance sheet (credit balance)
9860 Call obligations of general
9973 Add-back of investment
- 69 partners, gp
deduction, section 7g(2) EStG, off-
9870 Call obligations of limited balance sheet (debit balance) –
- 79 partners, lp contra account for 9972
9880 Special reserve for capitalised 9974 Reversal, section 7g(3), (4) EStG,
own shares and increase of investment
HBÜ 9882 Special reserve for recognised deduction in previous deduction
accounting conveniences year
9883 Withdrawals by general partners 9975 Reversal, section 7g(3), (4) EStG,
not covered by capital and increase of investment
contributions deduction in previous deduction
9884 Withdrawals by limited partners year – contra account for 9974
not covered by capital G 9976 Non-deductible interest expenses
contributions under section 4h EStG (credit
9885 Allocation account for balance)
withdrawals by general partners 9977 Non-deductible interest expenses
not covered by capital under section 4h EStG (debit
contributions balance) - contra account for 9976
9886 Allocation account for G 9978 Deductible interest expenses
withdrawals by limited partners from prior years under section 4h
not covered by capital EStG (debit balance)
contributions 9979 Deductible interest expenses
9887 Partners’ tax expense from prior years under section 4h
9889 Contra account for 9887 EStG (credit balance) - contra
account for 9978
9890 Statistical account for profit
markup under sections 6b, 6c and 9980 Allocation of debit entry to liability
7g EStG old version (credit accounts
balance) 9981 Allocation account for allocation
GK 9891 Statistical account for profit of debit entry to liability accounts
markup under sections 6b, 6c and 9982 Allocation of credit entry to
7g EStG old version (debit liability accounts
balance) - Contra account for 9983 Allocation account for allocation
9890 of credit entry to liability accounts
SB 9893 VAT in receivables at general SB GK 9984 Adjustment of profit under section
VAT rate (cash basis accounting) 60(2) EStDV – increase in
SB 9894 VAT in receivables at reduced accounting profit due to credit
VAT rate (cash basis accounting) entry – reduction in accounting
SB 9895 Contra account 9893-9894 for profit due to debit entry
allocation of VAT (cash basis SB 9985 Contra account for 9984
accounting) 9986 Profit attributable to debt
SB 9896 Input tax in liabilities at general 9987 Retrospective restatement
VAT rate (cash basis accounting)
9989 Contra account for 9986 - 9988
SB 9897 Input tax in liabilities at reduced
VAT rate (cash basis accounting)
SB 9899 Contra account 9896-9897 for
allocation of input tax (cash basis
accounting)
SB 9910 Contra account for reduction in
withdrawals, section 4(4a) EStG

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DATEV Account Chart

Standard Chart of Accounts SKR 04

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

Other liabilities oder S 3804 VAT on intra-European Union

Other operating 4949 Allocated other non-cash

Other operating 8000 (free text)

9537 Allocation to account 9817, 9576 Allocation to account 2076,

9615 Remuneration of work performed, 9662 Other remuneration, general

9702 Name of partner, limited partner 3 9752 Other remuneration, limited

9791 Remaining allocation, limited SB 9911 Reduction in withdrawals, section

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