"id","code","name","account_type","account_class"
"0010","0010","Aufwendungen für das Ingangsetzen eines Betriebes","1","0"
"0011","0011","Aufwendungen für das Ingangsetzen eines Betriebes ig. Erwerb","1","0"
"0019","0019","Kumulierte Abschreibungen für das Ingangsetzen eines Betriebes","1","0"
"0020","0020","Aufwendungen für das Erweitern eines Betriebes","1","0"
"0021","0021","Aufwendungen für das Erweitern eines Betriebes ig. Erwerb","1","0"
"0029","0029","Kumulierte Abschreibungen für das Erweitern eines Betriebes","1","0"
"0100","0100","Konzessionen","1","0"
"0101","0101","Konzessionen ig. Erwerb","1","0"
"0109","0109","Kumulierte Abschreibungen für Konzessionen","1","0"
"0110","0110","Patentrechte","1","0"
"0111","0111","Patentrechte ig. Erwerb","1","0"
"0112","0112","Lizenzen","1","0"
"0113","0113","Lizenzen ig. Erwerb","1","0"
"0119","0119","Kumulierte Abschreibungen für Lizenzen und Patentrechte","1","0"
"0120","0120","Software","1","0"
"0121","0121","Software ig. Erwerb","1","0"
"0129","0129","Kumulierte Abschreibungen für Software","1","0"
"0130","0130","Marken","1","0"
"0131","0131","Warenzeichen","1","0"
"0132","0132","Musterschutzrechte","1","0"
"0133","0133","Sonstige Urheberrechte","1","0"
"0134","0134","Marken, Warenzeichen, Musterschutzrechte, sonstige Urheberrechte ig. Erwerb","1","0"
"0140","0140","Pacht- und Mietrechte","1","0"
"0141","0141","Pacht- und Mietrechte ig. Erwerb","1","0"
"0149","0149","Kumulierte Abschreibungen für gewerbliche Schutzrechte, ähnlich","1","0"
"0150","0150","Geschäfts(Firmen)wert","1","0"
"0151","0151","Geschäfts(Firmen)wert ig. Erwerb","1","0"
"0159","0159","Kumulierte Abschreibungen für Geschäfts(Firmen)-wert","1","0"
"0160","0160","Umgründungsmehrwert (immaterielles Anlagevermögen)","1","0"
"0169","0169","Kumulierte Abschreibungen für Umgründungsmehrwert (immaterielles Anlagevermögen)","1","0"
"0170","0170","Unterschiedsbetrag Kapitalkonsolidierung","1","0"
"0179","0179","Kumulierte Abschreibungen für Unterschiedsbetrag Kapitalkonsolidierung","1","0"
"0180","0180","Geleistete Anzahlungen für immaterielles Vermögen","1","0"
"0200","0200","Unbebaute Grundstücke","1","0"
"0205","0205","Grundstücke mit Substanzverzehr","1","0"
"0210","0210","Bebaute Grundstücke (Grundwert)","1","0"
"0219","0219","Kumulierte Abschreibungen für Grundstücke","1","0"
"0220","0220","Grundstücksgleiche Rechte","1","0"
"0229","0229","Kumulierte Abschreibungen für grundstücksgleiche Rechte","1","0"
"0300","0300","Betriebs- und Geschäftsgebäude auf eigenem Grund","1","0"
"0301","0301","Betriebs- und Geschäftsgebäude auf eigenem Grund ig. Erwerb","1","0"
"0310","0310","Wohn- und Sozialgebäude auf eigenem Grund","1","0"
"0311","0311","Wohn- und Sozialgebäude auf eigenem Grund ig. Erwerb","1","0"
"0320","0320","Betriebs- und Geschäftsgebäude auf fremden Grund","1","0"
"0321","0321","Betriebs- und Geschäftsgebäude auf fremden Grund ig. Erwerb","1","0"
"0330","0330","Wohn- und Sozialgebäude auf fremden Grund","1","0"
"0331","0331","Wohn- und Sozialgebäude auf fremden Grund ig. Erwerb","1","0"
"0340","0340","Grundstückseinrichtungen auf eigenem Grund","1","0"
"0341","0341","Grundstückseinrichtungen auf eigenem Grund ig. Erwerb","1","0"
"0349","0349","Kumulierte Abschreibungen für Gebäude auf eigenem Grund","1","0"
"0350","0350","Grundstückseinrichtungen auf fremden Grund","1","0"
"0351","0351","Grundstückseinrichtungen auf fremden Grund ig. Erwerb","1","0"
"0359","0359","Kumulierte Abschreibungen für Gebäude auf fremden Grund","1","0"
"0360","0360","Bauliche Investitionen in fremden Betriebsgebäuden","1","0"
"0361","0361","Bauliche Investitionen in fremden Betriebsgebäuden ig. Erwerb","1","0"
"0370","0370","Bauliche Investitionen in fremden Wohngebäuden","1","0"
"0371","0371","Bauliche Investitionen in fremden Wohngebäuden ig. Erwerb","1","0"
"0379","0379","Kumulierte Abschreibungen für Einbauten in fremden Gebäuden","1","0"
"0400","0400","Fertigungsmaschinen","1","0"
"0401","0401","Fertigungsmaschinen ig. Erwerb","1","0"
"0410","0410","Antriebsmaschinen","1","0"
"0411","0411","Antriebsmaschinen ig. Erwerb","1","0"
"0420","0420","Energieversorgungsanlagen","1","0"
"0421","0421","Energieversorgungsanlagen ig. Erwerb","1","0"
"0430","0430","Transportanlagen","1","0"
"0431","0431","Transportanlagen ig. Erwerb","1","0"
"0439","0439","Kumulierte Abschreibungen für technische Anlagen","1","0"
"0440","0440","Sonstige Maschinen und maschinelle Anlagen","1","0"
"0441","0441","Sonstige Maschinen und maschinelle Anlagen ig. Erwerb","1","0"
"0500","0500","Maschinenwerkzeuge","1","0"
"0501","0501","Maschinenwerkzeuge ig. Erwerb","1","0"
"0510","0510","Allgemeine Werkzeuge und Handwerkzeuge","1","0"
"0511","0511","Allgemeine Werkzeuge und Handwerkzeuge ig. Erwerb","1","0"
"0520","0520","Vorrichtungen, Formen, Modelle","1","0"
"0521","0521","Vorrichtungen, Formen, Modelle ig. Erwerb","1","0"
"0530","0530","Andere Erzeugungshilfsmittel","1","0"
"0531","0531","Andere Erzeugungshilfsmittel ig. Erwerb","1","0"
"0540","0540","Hebezeuge und Montageanlagen","1","0"
"0541","0541","Hebezeuge und Montageanlagen ig. Erwerb","1","0"
"0550","0550","Geringwertige Vermögensgegenstände (GWG), soweit im Erzeugungsprozess verwendet (Maschinen)","1","0"
"0551","0551","Geringwertige Vermögensgegenstände (GWG), soweit im Erzeugungsprozess verwendet (Maschinen) ig. Erwerb","1","0"
"0555","0555","Festwert Maschinen","1","0"
"0556","0556","Festwert Maschinen ig. Erwerb","1","0"
"0559","0559","Kumulierte Abschreibungen für Maschinen","1","0"
"0600","0600","Beheizungs- und Beleuchtungsanlagen","1","0"
"0601","0601","Beheizungs- und Beleuchtungsanlagen ig. Erwerb","1","0"
"0605","0605","Betriebs- und Geschäftsausstattung","1","0"
"0606","0606","Betriebs- und Geschäftsausstattung ig. Erwerb","1","0"
"0610","0610","Nachrichten- und Kontrollanlagen","1","0"
"0611","0611","Nachrichten- und Kontrollanlagen ig. Erwerb","1","0"
"0612","0612","Andere Anlagen","1","0"
"0613","0613","Andere Anlagen ig. Erwerb","1","0"
"0620","0620","Büromaschinen, EDV-Anlagen","1","0"
"0621","0621","Büromaschinen, EDV-Anlagen ig. Erwerb","1","0"
"0630","0630","PKW","1","0"
"0631","0631","PKW ig. Erwerb","1","0"
"0640","0640","LKW","1","0"
"0641","0641","LKW ig. Erwerb","1","0"
"0650","0650","Andere Beförderungsmittel","1","0"
"0651","0651","Andere Beförderungsmittel ig. Erwerb","1","0"
"0655","0655","Kumulierte Abschreibungen Fuhrpark","1","0"
"0659","0659","Kumulierte Abschreibungen andere Anlagen","1","0"
"0660","0660","Andere Betriebs- und Geschäftsausstattung","1","0"
"0661","0661","Andere Betriebs- und Geschäftsausstattung ig. Erwerb","1","0"
"0670","0670","Gebinde","1","0"
"0671","0671","Gebinde ig. Erwerb","1","0"
"0680","0680","Geringwertige Vermögensgegenstände (GWG), soweit nicht im Erzeugungsprozess verwendet (Betriebs- und Geschäftsausstattung)","1","0"
"0681","0681","Geringwertige Vermögensgegenstände (GWG), soweit nicht im Erzeugungsprozess verwendet (Betriebs- und Geschäftsausstattung) ig. Erwerb","1","0"
"0685","0685","Festwert Betriebs- und Geschäftsausstattung","1","0"
"0686","0686","Festwert Betriebs- und Geschäftsausstattung ig. Erwerb","1","0"
"0689","0689","Kumulierte Abschreibungen Betriebs- und Geschäftsausstattung","1","0"
"0700","0700","Anzahlungen für Sachanlagen 20 %","1","0"
"0701","0701","Anzahlungen für Sachanlagen 10 %","1","0"
"0702","0702","Anzahlungen für Sachanlagen 0 %","1","0"
"0710","0710","Anlagen in Bau","1","0"
"0711","0711","Anlagen in Bau ig. Erwerb","1","0"
"0780","0780","Umgründungsmehrwert (Sachanlagen)","1","0"
"0781","0781","Kumulierte Abschreibungen für Umgründungsmehrwert (Sach-Anlagevermögen)","1","0"
"0800","0800","Anteile an verbundenen Unternehmen","1","0"
"0810","0810","Beteiligungen an Gemeinschaftsunternehmen, Kapitalgesellschaften","1","0"
"0820","0820","Beteiligungen an angeschlossenen (assoziierten) Unternehmen, Personengesellschaften","1","0"
"0830","0830","Sonstige Beteiligungen","1","0"
"0840","0840","Ausleihungen an verbundene Unternehmen","1","0"
"0850","0850","Ausleihungen an Unternehmen mit denen ein Beteiligungsverhältnis besteht","1","0"
"0860","0860","Sonstige Ausleihungen","1","0"
"0862","0862","Ausleihungen an Gesellschafter","1","0"
"0867","0867","Darlehen","1","0"
"0870","0870","Anteile an Kapitalgesellschaften ohne Beteiligungscharakter","1","0"
"0880","0880","Anteile an Personengesellschaften ohne Beteiligungscharakter","1","0"
"0900","0900","Genossenschaftsanteile ohne Beteiligungscharakter","1","0"
"0910","0910","Anteile an Investmentfonds","1","0"
"0920","0920","Festverzinsliche Wertpapiere des Anlagevermögens","1","0"
"0940","0940","Sonstige Finanzanlagen, Wertrechte","1","0"
"0950","0950","Umgründungsmehrwert (Finanzanlagen)","1","0"
"0959","0959","Kumulierte Abschreibungen für Umgründungsmehrwert (Fin.-Anlagevermögen)","1","0"
"0980","0980","geleistete Anzahlungen für Finanzanlagen","1","0"
"0990","0990","Kumulierte Anzahlungen","1","0"
"0995","0995","Eigene Anteile","1","0"
"0996","0996","Anteile an herrschenden Unternehmen","1","0"
"0997","0997","Anteile an assoziierten Unternehmen","1","0"
"1000","1000","Bezugsverrechnung","1","1"
"1001","1001","Bezugsverrechnung ig. Erwerb","1","1"
"1100","1100","Rohstoffe","1","1"
"1101","1101","Rohstoffe ig. Erwerb","1","1"
"1200","1200","Bezogene Teile","1","1"
"1201","1201","Bezogene Teile ig. Erwerb","1","1"
"1300","1300","Hilfsstoffe","1","1"
"1301","1301","Hilfsstoffe ig. Erwerb","1","1"
"1350","1350","Betriebsstoffe","1","1"
"1351","1351","Betriebsstoffe ig. Erwerb","1","1"
"1360","1360","Heizmaterialvorrat","1","1"
"1361","1361","Heizmaterialvorrat ig. Erwerb","1","1"
"1400","1400","Unfertige Erzeugnisse","1","1"
"1401","1401","Unfertige Erzeugnisse ig. Erwerb","1","1"
"1500","1500","Fertige Erzeugnisse","1","1"
"1501","1501","Fertige Erzeugnisse ig. Erwerb","1","1"
"1600","1600","Waren","1","1"
"1601","1601","Waren ig. Erwerb","1","1"
"1700","1700","Noch nicht abrechenbare Leistungen","1","1"
"1800","1800","Geleistete Anzahlungen auf Vorräte 20 %","1","1"
"1801","1801","Geleistete Anzahlungen auf Vorräte 10 %","1","1"
"1803","1803","Geleistete Anzahlungen auf Vorräte 0 %","1","1"
"1910","1910","Wertberichtigung Rohstoffe","1","1"
"1920","1920","Wertberichtigung Hilfsstoffe","1","1"
"1930","1930","Wertberichtigung Betriebstoffe","1","1"
"1940","1940","Wertberichtigung unfertige Erzeugnisse","1","1"
"1950","1950","Wertberichtigung fertige Erzeugnisse","1","1"
"1960","1960","Wertberichtigung Waren","1","1"
"1970","1970","Wertberichtigung noch nicht abrechenbare Leistungen","1","1"
"2000","2000","Forderungen aus Lieferungen und Leistungen Inland","1","2"
"2080","2080","Einzelwertberichtigungen zu Forderungen aus Lieferungen und Leistungen Inland","1","2"
"2090","2090","Pauschalwertberichtigungen zu Forderungen aus Lieferungen und Leistungen Inland","1","2"
"2100","2100","Forderungen aus Lieferungen und Leistungen Währungsunion","1","2"
"2130","2130","Einzelwertberichtigungen zu Forderungen aus Lieferungen und Leistungen Währungsunion","1","2"
"2140","2140","Pauschalwertberichtigungen aus Lieferungen und Leistungen Währungsunion","1","2"
"2150","2150","Forderungen aus Lieferungen und Leistungen sonstiges Ausland","1","2"
"2180","2180","Einzelwertberichtigungen zu Forderungen aus Lieferungen und Leistungen sonstiges Ausland","1","2"
"2190","2190","Pauschalwertberichtigung zu Forderungen aus Lieferungen und Leistungen sonstiges Ausland","1","2"
"2200","2200","Forderungen gegenüber verbundene Unternehmen","1","2"
"2201","2201","Andere Forderungen gegenüber verbundenen Unternehmen","1","2"
"2230","2230","Einzelwertberichtigungen zu Forderungen gegenüber verbundenen Unternehmen","1","2"
"2240","2240","Pauschalwertberichtigungen zu Forderungen gegenüber verbundenen Unternehmen","1","2"
"2250","2250","Forderungen gegen Unternehmen mit denen ein Beteiligungsverhältnis besteht","1","2"
"2251","2251","Andere Forderungen gegen Unternehmen mit denen ein Beteiligungsverhältnis besteht","1","2"
"2280","2280","Einzelwertberichtigungen zu Forderungen gegenüber Unternehmen mit denen ein Beteiligungsverhältnis besteht","1","2"
"2290","2290","Pauschalwertberichtigungen zu Forderung gegenüber Unternehmen mit denen ein Beteiligungsverhältnis besteht","1","2"
"2291","2291","Übrige geleistete Anzahlungen 20 %","1","2"
"2292","2292","Übrige geleistete Anzahlungen 10 %","1","2"
"2293","2293","Übrige geleistete Anzahlungen 0 %","1","2"
"2294","2294","Geleistete Anzahlungen Bau § 19 Abs. 1a","1","2"
"2295","2295","Lohn- und Gehaltsvorschüsse","1","2"
"2300","2300","Sonstige Forderungen und Vermögensgegenstände","1","2"
"2310","2310","Forderungen aus Anlagenabgängen","1","2"
"2320","2320","Forderungen an Finanzanlagenabgängen","1","2"
"2330","2330","Sonstige Forderungen Ertragssteuerverrechnung","1","2"
"2340","2340","Forderungen aus außerordentlichen Erträgen","1","2"
"2350","2350","Gewährte Zuschüsse","1","2"
"2470","2470","Eingeforderte, aber noch nicht eingezahlte Einlagen","1","2"
"2480","2480","Einzelwertberichtigung zu sonstigen Forderungen und Vermögensgegenstände","1","2"
"2490","2490","Pauschalwertberichtigung zu sonstigen Forderungen und Vermögensgegenstände","1","2"
"2500","2500","Vorsteuer, Forderungen aus der Abgabenverrechnung","1","2"
"2501","2501","Vorsteuer aus ig. Erwerb","1","2"
"2502","2502","Vorsteuer § 19/Art 19 (Reverse Charge)","1","2"
"2504","2504","Vorsteuer aus Bauleistungen § 19 Abs. 1a","1","2"
"2505","2505","Vorsteuer § 19 Abs. 1b","1","2"
"2506","2506","Vorsteuer § 19 Abs. 1c","1","2"
"2507","2507","Vorsteuer § 19 Abs. 1d","1","2"
"2509","2509","EUSt (Abgabenart EU) Forderung","1","2"
"2510","2510","Einfuhrumsatzsteuer","1","2"
"2511","2511","Vorsteuer Deutschland","1","2"
"2512","2512","Vorsteuer Italien","1","2"
"2513","2513","Vorsteuer Frankreich","1","2"
"2515","2515","VSt-Evidenzkonto für geleistete Anzahlungen","1","2"
"2517","2517","Vorsteuerberichtigung gem. § 16","1","2"
"2518","2518","Vorsteuer übrige EU-Länder","1","2"
"2519","2519","Noch nicht fällige EUSt, Vorsteuer","1","2"
"2520","2520","Noch nicht verrechenbare Vorsteuer","1","2"
"2530","2530","VSt Pauschalierung gem. § 14 Abs.1 Z 1 (Basispauschalierung)","1","2"
"2531","2531","VSt pauschal ermittelt: Drogisten, Verordnung BGBl. II Nr. 229/1999","1","2"
"2532","2532","VSt pauschal: Bestimmte Gruppen von Unternehmern, Verordnung BGBl. Nr. 627/1983","1","2"
"2533","2533","VSt pauschal: Gaststätten- und Beherbergungswesen Verordnung BGBl. II Nr. 227/1999","1","2"
"2534","2534","VSt pauschal: Lebensmitteleinzel- od. Gemischtwarenhändler, Verordnung BGBl. II Nr. 228/1999","1","2"
"2535","2535","VSt pauschal: Handelsvertreter, Verordnung BGBl. II Nr. 95/2000","1","2"
"2536","2536","VSt pauschal: Künstler und Schriftsteller, Verordnung BGBl. II Nr. 417/2000","1","2"
"2537","2537","VSt Gebäude","1","2"
"2538","2538","VSt Kfz","1","2"
"2540","2540","Vorsteuern § 12/16 bzw. Lieferung neuer Fahrzeuge Art. 2","1","2"
"2541","2541","Davon gem. § 12 Abs. 3 in Verbindung mit Abs. 4 und 5","1","2"
"2542","2542","Vorsteuerberichtigung gem. § 12 Abs. 10 und 11","1","2"
"2543","2543","Sonstige Berichtigungen","1","2"
"2560","2560","Vorauszahlung Körperschaftsteuer","1","2"
"2565","2565","Aktivierung Körperschaftsteuer","1","2"
"2570","2570","Forderungen gegenüber Mitglieder (Verein)","1","2"
"2573","2573","Gesellschafterdarlehen","1","2"
"2575","2575","Verrechnungskonto Gesellschafter","1","2"
"2577","2577","Dienstnehmerdarlehen","1","2"
"2580","2580","Kostenvorschüsse","1","2"
"2582","2582","Darlehensforderungen","1","2"
"2584","2584","Kautionen","1","2"
"2586","2586","Leasing, Depotzahlungen","1","2"
"2590","2590","Versicherungsaktivierungen","1","2"
"2600","2600","Eigene Anteile","1","2"
"2601","2601","Anteile an herrschenden Unternehmen","1","2"
"2602","2602","Wertberichtigung eigene Anteile","1","2"
"2610","2610","Anteile an verbundenen Unternehmen","1","2"
"2612","2612","Wertberichtigung Anteile an verbundene Unternehmen","1","2"
"2620","2620","Sonstige Anteile","1","2"
"2630","2630","Sonstige Wertpapiere","1","2"
"2680","2680","Besitzwechsel, soweit dem Unternehmen nicht die der Ausstellung zugrunde liegenden Forderungen zustehen","1","2"
"2690","2690","Wertberichtigungen Wertpapiere des Umlaufvermögens","1","2"
"2700","2700","Kassa","1","2"
"2730","2730","Postwertzeichen","1","2"
"2740","2740","Stempelmarken","1","2"
"2750","2750","Kassenbestände in Fremdwährung","1","2"
"2780","2780","Schecks in Inlandswährung","1","2"
"2790","2790","Schecks in Fremdwährung","1","2"
"2800","2800","Guthaben bei Kreditinstituten (Bankguthaben)","1","2"
"2880","2880","Telebanking Verrechnungskonto","1","2"
"2885","2885","Schwebende Geldbewegungen","1","2"
"2890","2890","Wertberichtigung","1","2"
"2900","2900","Aktive Rechnungsabgrenzungsposten","1","2"
"2940","2940","Aktivposten Leasing KFZ","1","2"
"2950","2950","Disagio","1","2"
"2960","2960","Unterschiedsbetrag zur gebotenen Pensionsrückstellung","1","2"
"2970","2970","Unterschiedsbetrag gem. Abschnitt XII Pensionskassengesetz","1","2"
"2980","2980","Steuerabgrenzung","1","2"
"2990","2990","Eventualforderungen","1","2"
"2999","2999","Eventualforderungen (Schattenkonto)","1","2"
"3000","3000","Rückstellung für Abfertigungen","2","3"
"3010","3010","Rückstellung für Pensionen","2","3"
"3020","3020","Rückstellung für Körperschaftsteuer","2","3"
"3030","3030","Rückstellung für latente Steuern § 198 Abs. 9 HGB","2","3"
"3035","3035","Rückstellung für sonstige Steuern","2","3"
"3040","3040","Rückstellungen für Sonstiges","2","3"
"3041","3041","Rückstellung für nicht konsumierte Urlaube","2","3"
"3042","3042","Rückstellung für Sonderzahlungen","2","3"
"3043","3043","Rückstellung für Jubiläumsgelder","2","3"
"3044","3044","Rückstellung für Prämien","2","3"
"3050","3050","Rückstellung für Beratungskosten","2","3"
"3051","3051","Rückstellung für Wirtschaftstreuhänder-Honorar","2","3"
"3052","3052","Rückstellung für Prozesskosten","2","3"
"3060","3060","Rückstellung für Produkthaftung","2","3"
"3061","3061","Rückstellung für Gewährleistungen","2","3"
"3070","3070","Rückstellung für Wechselobligo","2","3"
"3071","3071","Rückstellung für Bürgschaften","2","3"
"3080","3080","Rückstellung für drohende Verluste schwebende Gelder","2","3"
"3085","3085","Rückstellung für Erlösminderungen","2","3"
"3090","3090","Sonstige Rückstellungen außerordentlicher Aufwand","2","3"
"3100","3100","Anleihen (einschließlich konvertibler)","2","3"
"3105","3105","Anleihen (konvertibeler)","2","3"
"3110","3110","Verbindlichkeiten gegenüber Kreditinstituten (Bankverbindlichkeiten)","2","3"
"3180","3180","Verbindlichkeiten gegenüber Finanzinstituten","2","3"
"3200","3200","Erhaltene Anzahlungen auf Bestellungen 20 %","2","3"
"3201","3201","Erhaltene Anzahlungen auf Bestellungen 10 %","2","3"
"3202","3202","Erhaltene Anzahlungen auf Bestellungen 0 %","2","3"
"3203","3203","Erhaltene Anzahlungen auf Bestellungen § 19 Abs.1a","2","3"
"3204","3204","Erhaltene Anzahlungen auf Bestellungen ig. Lieferung","2","3"
"3205","3205","Anzahlungen nicht von Vorräten absetzbar § 225 Abs. 6 UGB","2","3"
"3210","3210","Umsatzsteuerevidenzkonto für erhaltene Anzahlungen","2","3"
"3300","3300","Lieferverbindlichkeiten Inland","2","3"
"3360","3360","Lieferverbindlichkeiten EU","2","3"
"3370","3370","Lieferverbindlichkeiten sonstiges Ausland","2","3"
"3380","3380","Wechselverbindlichkeiten","2","3"
"3390","3390","Verbindlichkeiten Werkverträge","2","3"
"3400","3400","Verbindlichkeiten gegenüber verbundenen Unternehmen","2","3"
"3401","3401","Finanzverbindlichkeiten gegenüber verbundenen Unternehmen","2","3"
"3440","3440","Verbindlichkeiten gegenüber Unternehmen mit Beteiligung","2","3"
"3441","3441","Finanzverbindlichkeiten gegenüber Unternehmen mit Beteiligung","2","3"
"3450","3450","Verbindlichkeiten Zweckbindung (Verein)","2","3"
"3455","3455","Nachrangiges Genussrechtskapital (Verbindlichkeiten)","2","3"
"3460","3460","Verbindlichkeiten aus Anlagenzugang","2","3"
"3470","3470","Verbindlichkeiten aus außerordentlichem Aufwand","2","3"
"3480","3480","Verbindlichkeiten gegenüber Gesellschaftern","2","3"
"3481","3481","Gesellschafterdarlehen","2","3"
"3485","3485","Verrechnung Kommanditisten","2","3"
"3486","3486","Verrechnung Kommanditisten cash-wirksam","2","3"
"3490","3490","Einlagen stiller Gesellschafter","2","3"
"3491","3491","Gewinnanteil stille Gesellschafter","2","3"
"3492","3492","Verlustanteil stille Gesellschafter","2","3"
"3493","3493","Entnahmen stille Gesellschafter","2","3"
"3495","3495","Verbindlichkeiten gegenüber Mitgliedern (Verein)","2","3"
"3500","3500","Umsatzsteuer, Verbindlichkeiten aus Steuern","2","3"
"3501","3501","Umsatzsteuer aus ig. Erwerb","2","3"
"3502","3502","USt § 19/Art 19 (Reverse Charge)","2","3"
"3503","3503","USt aus im Inland steuerpflichtigen EU-Lieferungen","2","3"
"3504","3504","Umsatzsteuer Bauleistungen § 19 Abs. 1a","2","3"
"3505","3505","Umsatzsteuer § 19 Abs. 1b","2","3"
"3506","3506","Umsatzsteuer § 19 Abs. 1c","2","3"
"3507","3507","Umsatzsteuer § 19 Abs. 1d","2","3"
"3509","3509","EUSt (Abgabenart EU) Verbindlichkeiten","2","3"
"3510","3510","Noch nicht geschuldete USt","2","3"
"3511","3511","Umsatzsteuer in anderem EU-Land","2","3"
"3516","3516","Steuerschuld gem. §11 Abs. 12 und 14, § 16 Abs. 2, Art. 7 Abs. 4","2","3"
"3517","3517","Umsatzsteuerberichtigung § 16","2","3"
"3520","3520","Umsatzsteuer-Zahllast","2","3"
"3530","3530","Verrechnung Finanzamt","2","3"
"3540","3540","Verrechnung Lohnsteuer","2","3"
"3541","3541","Verrechnung Dienstgeberbeitrag","2","3"
"3542","3542","Verrechnung Dienstgeberzuschlag","2","3"
"3550","3550","Verrechnung Kommunalsteuer","2","3"
"3551","3551","Verrechnung Wiener Dienstgeberabgabe","2","3"
"3554","3554","Verrechnung Gewerkschaftsbeitrag","2","3"
"3556","3556","Verrechnung Betriebsratsumlage","2","3"
"3560","3560","Sonstige kurzfristige Steuern","2","3"
"3590","3590","Körperschaftsteuer","2","3"
"3600","3600","Verbindlichkeiten im Rahmen der sozialen Sicherheit","2","3"
"3610","3610","Arbeitsstiftungen","2","3"
"3620","3620","Pensions- und Unterstützungskassen","2","3"
"3630","3630","Übrige Verbindlichkeiten im Rahmen der sozialen Sicherheit","2","3"
"3640","3640","Verrechnung Löhne und Gehälter","2","3"
"3650","3650","Verrechnung Bauarbeiter Urlaubskassa BUAK","2","3"
"3700","3700","Übrige sonstige Verbindlichkeiten","2","3"
"3750","3750","Darlehen","2","3"
"3760","3760","Kautionen","2","3"
"3800","3800","Gewinnausschüttung","2","3"
"3900","3900","Passive Rechnungsabgrenzungsposten","2","3"
"3990","3990","Eventualverbindlichkeiten","2","3"
"3999","3999","Eventualverbindlichkeiten (Schattenkonto)","2","3"
"4000","4000","Erlöse 20 %","4","4"
"4010","4010","Erlöse 10 %","4","4"
"4012","4012","Erlöse 12 %","4","4"
"4014","4014","Erlöse 14 %","4","4"
"4016","4016","Erlöse 16 % für Jungholz und Mittelberg","4","4"
"4019","4019","Erlöse 19 % für Jungholz und Mittelberg","4","4"
"4030","4030","Erlöse 10 % Zusatzsteuer für pauschalierte land- und forstwirtschaftliche Betriebe","4","4"
"4031","4031","Erlöse 8 % Zusatzsteuer für pauschalierte land- und forstwirtschaftliche Betriebe","4","4"
"4050","4050","Erlöse 0 % Ausfuhrlieferungen","4","4"
"4052","4052","Erlöse 0 % Lohnveredelung","4","4"
"4054","4054","Erlöse 0 % Personenbeförderung","4","4"
"4060","4060","Erlöse 0 % Grundstücksumsätze","4","4"
"4062","4062","Erlöse 0 % Kleinunternehmer","4","4"
"4064","4064","Übrige steuerfreie Umsätze ohne VSt-Abzug","4","4"
"4066","4066","Erlöse § 19 Abs. 1b","4","4"
"4068","4068","Erlöse § 19 Abs. 1c Gas/Elektrizitätslieferung","4","4"
"4069","4069","Erlöse § 19 Abs. 1d (Schrott, Abfallstoffe)","4","4"
"4070","4070","Erlöse Bauleistungen 0% § 19 Abs.1a","4","4"
"4080","4080","Erlöse Teilrechnungen noch nicht fällige USt","4","4"
"4084","4084","Erlöse Teilrechnungen § 19 Abs. 1a ohne USt","4","4"
"4090","4090","Leistungen gem. § 109a USt-befreit","4","4"
"4092","4092","Leistungen gem. § 109a 20%","4","4"
"4095","4095","Honorare 20%","4","4"
"4096","4096","Honorare 0 %","4","4"
"4098","4098","Hausapotheke 20 %","4","4"
"4100","4100","Erlöse ig. Lieferungen (steuerfrei)","4","4"
"4110","4110","Erlöse ig. Lieferung Dreiecksgeschäfte","4","4"
"4111","4111","Erlöse grenzüberschreitende Dienstleistungen","4","4"
"4120","4120","Erlöse ig. Lieferung Neufahrzeuge Art. 6 Abs. 1","4","4"
"4200","4200","Erlöse steuerpflichtig in anderem EU-Land","4","4"
"4210","4210","Nicht steuerbare Auslandsumsätze","4","4"
"4290","4290","Erlöse 20 % werbeabgabepflichtig 5 %","4","4"
"4310","4310","Beherbergungserlöse (Gastronomie)","4","4"
"4350","4350","Mitgliedsbeiträge (Verein)","4","4"
"4352","4352","Spenden (Verein)","4","4"
"4353","4353","Gewidmete Spenden (Verein)","4","4"
"4354","4354","Sonstige Vermögenserwerbe (Verein)","4","4"
"4356","4356","Öffentliche Zuschüsse (Verein)","4","4"
"4358","4358","Sonstige Erlöse (Verein)","4","4"
"4360","4360","Bildung Ausgleichsposten (Verein)","4","4"
"4362","4362","Auflösung Ausgleichsposten (Verein)","4","4"
"4364","4364","Umwidmung zweckgebundener Verpflichtungen (Verein)","4","4"
"4400","4400","Kundenskonto 20 %","4","4"
"4401","4401","Kundenskonto 10 %","4","4"
"4402","4402","Kundenskonto 12 %","4","4"
"4403","4403","Kundenskonto 14 %","4","4"
"4416","4416","Kundenskonto 16 %","4","4"
"4419","4419","Kundenskonto 19 %","4","4"
"4420","4420","Kundenskonto 0 %","4","4"
"4421","4421","Kundenskonto 0 % Teilrechnungen","4","4"
"4422","4422","Kundenskonto Bauleistungen § 19 1a","4","4"
"4423","4423","Kundenskonto ig. Lieferungen","4","4"
"4424","4424","Kundenskonto ig. Lieferung Dreiecksgeschäft","4","4"
"4425","4425","Kundenskonto grenzüberschreitende Dienstleistung","4","4"
"4430","4430","Kundenskonto steuerpflichtig in anderem EU-Land","4","4"
"4449","4449","Kundenskonto nicht steuerbarer Auslandsumsatz","4","4"
"4450","4450","Kundenskonto 0 % Ausfuhrlieferung","4","4"
"4451","4451","Kundenskonto 0 % Lohnveredelung","4","4"
"4452","4452","Kundenskonto 0 % Personenbeförderung","4","4"
"4453","4453","Kundenskonto 0 % Kleinunternehmer","4","4"
"4454","4454","Kundenskonto Art. 6 Abs.1 (Fahrzeuge EU)","4","4"
"4455","4455","Kundenskonto 0 % Grundstücksumsätze","4","4"
"4456","4456","Kundenskonto übrige Umsätze ohne VSt-Abzug","4","4"
"4457","4457","Kundenskonto § 19 Abs. 1b","4","4"
"4458","4458","Kundenskonto § 19 Abs. 1c","4","4"
"4459","4459","Kundenskonto § 19 Abs. 1d","4","4"
"4460","4460","Kundenboni und Rabatte 20 %","4","4"
"4461","4461","Kundenboni und Rabatte 10 %","4","4"
"4462","4462","Kundenboni und Rabatte 12 %","4","4"
"4466","4466","Kundenboni und Rabatte 16 %","4","4"
"4469","4469","Kundenboni und Rabatte 19 %","4","4"
"4470","4470","Kundenboni und Rabatte 0 %","4","4"
"4480","4480","Andere Erlösminderungen 20 %","4","4"
"4481","4481","Andere Erlösminderungen 10 %","4","4"
"4482","4482","Andere Erlösminderungen 12 %","4","4"
"4486","4486","Andere Erlösminderungen 16 %","4","4"
"4489","4489","Andere Erlösminderungen 19 %","4","4"
"4490","4490","Andere Erlösminderungen 0 %","4","4"
"4500","4500","Veränderungen des Bestandes an fertigen Erzeugnissen","4","4"
"4510","4510","Veränderungen des Bestandes an halbfertigen Erzeugnissen","4","4"
"4520","4520","Veränderungen des Bestandes an noch nicht abrechenbaren Leistungen","4","4"
"4580","4580","Andere aktivierte Eigenleistungen","4","4"
"4600","4600","Erlöse aus dem Abgang von Anlagenvermögen 20 %","4","4"
"4605","4605","Erlöse aus dem Abgang von Anlagenvermögen 0 % Ausland","4","4"
"4610","4610","Erlöse aus dem Abgang von Anlagenvermögen 0 % ig. Lieferung","4","4"
"4630","4630","Erträge aus dem Abgang von Anlagevermögen ausgenommen Finanzanlagen (-)","4","4"
"4631","4631","Erträge aus dem Abgang von Anlagevermögen ausgenommen Finanzanlagen (+)","4","4"
"4660","4660","Erträge aus der Zuschreibung zum Anlagevermögen ausgenommen Finanzanlagen","4","4"
"4700","4700","Erträge aus der Auflösung von Abfertigungsrückstellung","4","4"
"4701","4701","Erträge aus der Auflösung von Pensionsrückstellung","4","4"
"4702","4702","Erträge aus der Auflösung von Jubiläumsrückstellung","4","4"
"4705","4705","Erträge aus der Auflösung von Steuerrückstellung","4","4"
"4709","4709","Erträge aus der Auflösung von sonstige Rückstellungen","4","4"
"4800","4800","Übrige betriebliche Erträge 20 %","4","4"
"4810","4810","Übrige betriebliche Erträge 10 %","4","4"
"4820","4820","Übrige betriebliche Erträge 12 %","4","4"
"4826","4826","Übrige betriebliche Erträge 16 %","4","4"
"4829","4829","Übrige betriebliche Erträge 19 %","4","4"
"4830","4830","Übrige betriebliche Erträge 0 %","4","4"
"4831","4831","Übrige betriebliche Erträge nicht steuerbar","4","4"
"4835","4835","Erträge aus Provisionen","4","4"
"4840","4840","Patent- und Lizenzerträge","4","4"
"4850","4850","Miet- und Pachterträge 20 %","4","4"
"4851","4851","Miet- und Pachterträge 10 %","4","4"
"4852","4852","Miet- und Pachterträge 0 %","4","4"
"4855","4855","Nebenerlöse","4","4"
"4860","4860","Kursgewinn Fremdwährungstransaktion","4","4"
"4865","4865","Zuwendungen aus öffentlichen Mitteln","4","4"
"4866","4866","Zuwendungen aus öffentlichen Mitteln 20%","4","4"
"4867","4867","Zuwendungen aus öffentlichen Mitteln 10%","4","4"
"4870","4870","Schuldnachlässe 20 %","4","4"
"4871","4871","Schuldnachlässe 10 %","4","4"
"4872","4872","Schuldnachlässe 0 %","4","4"
"4875","4875","Erträge aus der Auflösung Wertberichtigung Forderungen","4","4"
"4880","4880","Erträge aus Schadenersatz","4","4"
"4881","4881","Erträge aus Versicherungsvergütungen","4","4"
"4882","4882","Schadensersatz, Versicherungsvergütung 20 %","4","4"
"4885","4885","Erträge aus den Zuschreibungen zum Umlaufvermögen","4","4"
"4900","4900","Eigenverbrauch 20 %","4","4"
"4901","4901","Eigenverbrauch 10 %","4","4"
"4902","4902","Eigenverbrauch 12 %","4","4"
"4903","4903","Eigenverbrauch 0 %","4","4"
"4940","4940","Privatanteil 20 %","4","4"
"4941","4941","Privatanteil 10 %","4","4"
"4942","4942","Privatanteil 0 %","4","4"
"4943","4943","Privatanteil (nicht steuerbar)","4","4"
"4980","4980","Sachbezüge 20 %","4","4"
"4981","4981","Sachbezüge 10 %","4","4"
"4982","4982","Sachbezüge 12 %","4","4"
"4983","4983","Sachbezüge 0 %","4","4"
"4995","4995","Auflösung Sonderposten Investitionszuschuss","4","4"
"4999","4999","Nicht cash-wirksame übrige betriebliche Erlöse","4","4"
"5000","5000","Wareneinsatz","3","5"
"5001","5001","Wareneinsatz 20 %","3","5"
"5002","5002","Wareneinsatz 10 %","3","5"
"5003","5003","Wareneinsatz 12 %","3","5"
"5004","5004","Wareneinsatz 16 %","3","5"
"5005","5005","Wareneinsatz 18 %","3","5"
"5006","5006","Wareneinsatz 19 %","3","5"
"5007","5007","Wareneinsatz 0 %","3","5"
"5080","5080","Erhaltene Teilrechnungen","3","5"
"5084","5084","Erhaltene Teilrechnungen § 19 Abs. 1a","3","5"
"5100","5100","Verbrauch von Rohstoffen","3","5"
"5200","5200","Verbrauch von bezogenen Fertig- und Einzelteilen","3","5"
"5300","5300","Verbrauch von Hilfsstoffen","3","5"
"5310","5310","Wareneinkauf ig. Erwerb 10 %","3","5"
"5320","5320","Wareneinkauf ig. Erwerb 20 %","3","5"
"5330","5330","Wareneinkauf ig. Erwerb 0% nach Art. 6 Abs. 2","3","5"
"5340","5340","Wareneinkauf ig. Erwerb 19 % Jungholz Mittelberg","3","5"
"5350","5350","Wareneinkauf ig. Erwerb 16 % Jungholz Mittelberg","3","5"
"5360","5360","Erwerbe nach Art. 3 Abs. 8, die im Mitgliedsstaat des Bestimmungslandes besteuert worden sind","3","5"
"5370","5370","Erwerbe nach Art. 3 Abs. 8, die gem. Art. 25 Abs. 2 im Inland als besteuert gelten","3","5"
"5400","5400","Verbrauch von Betriebsstoffen","3","5"
"5410","5410","Wareneinkauf 20 %","3","5"
"5411","5411","Wareneinkauf 10 %","3","5"
"5412","5412","Wareneinkauf 12 %","3","5"
"5414","5414","Wareneinkauf 16 %","3","5"
"5415","5415","Wareneinkauf 18 %","3","5"
"5416","5416","Wareneinkauf 19 %","3","5"
"5417","5417","Wareneinkauf 0 %","3","5"
"5440","5440","Bezugskosten","3","5"
"5441","5441","Bezugskosten ig. Erwerb","3","5"
"5450","5450","Verpackungsmaterial","3","5"
"5451","5451","Verpackungsmaterial ig. Erwerb","3","5"
"5460","5460","Dekorationsmaterial","3","5"
"5461","5461","Dekorationsmaterial ig. Erwerb","3","5"
"5470","5470","Reinigungsmaterial","3","5"
"5471","5471","Reinigungsmaterial ig. Erwerb","3","5"
"5500","5500","Verbrauch von Werkzeugen und anderen Erzeugungshilfsmittel","3","5"
"5501","5501","Verbrauch von Werkzeugen und anderen Erzeugungshilfsmittel ig. Erwerb","3","5"
"5600","5600","Verbrauch von Treibstoffe PKW","3","5"
"5601","5601","Verbrauch von Treibstoffe LKW","3","5"
"5610","5610","Verbrauch von Strom","3","5"
"5615","5615","Verbrauch von Heizung, Gas, Energie","3","5"
"5620","5620","Verbrauch von Wasser und Kanalgebühren","3","5"
"5621","5621","Verbrauch von Abfallentsorgung","3","5"
"5700","5700","Fremdleistungen","3","5"
"5750","5750","Fremdleistungen Ausland Reverse Charge","3","5"
"5770","5770","Bauleistungen von Subunternehmen § 19 Abs. 1a","3","5"
"5772","5772","Aufwand § 19 Abs. 1b Vorbehaltskauf, Sicherungsübereignung","3","5"
"5774","5774","Aufwand § 19 Abs. 1c Gas/Elektrizitätsleistungen","3","5"
"5780","5780","Aufwandsatzungsmäßige Aufgabenerfüllung (Verein)","3","5"
"5800","5800","Skontoertrag 20 %","3","5"
"5801","5801","Skontoertrag 10 %","3","5"
"5802","5802","Skontoertrag 12 %","3","5"
"5803","5803","Skontoertrag 14 %","3","5"
"5805","5805","Skontoertrag 0 %","3","5"
"5806","5806","Skontoertrag 0 % Teilrechnungen","3","5"
"5810","5810","Skontoertrag ig. Erwerb 0 % (mit VSt)","3","5"
"5811","5811","Skontoertrag ig. Erwerb 10 % (mit VSt)","3","5"
"5812","5812","Skontoertrag ig. Erwerb 20 % (mit VSt)","3","5"
"5820","5820","Skontoertrag ig. Erwerb 0 % (ohne VSt)","3","5"
"5821","5821","Skontoertrag ig. Erwerb. 10 % (ohne VSt)","3","5"
"5822","5822","Skontoertrag ig. Erwerb 20 % (ohne VSt)","3","5"
"5830","5830","Skontoertrag 20 % bezogene Leistungen","3","5"
"5831","5831","Skontoertrag 10 % bezogene Leistungen","3","5"
"5834","5834","Skontoertrag 20 % Reverse Charge Leistungen","3","5"
"5835","5835","Skontoertrag 10 % Reverse Charge Leistungen","3","5"
"5840","5840","Skontoertrag Bauleistungen § 19 Abs. 1a","3","5"
"5842","5842","Skontoertrag § 19 Abs. 1b","3","5"
"5844","5844","Skontoertrag § 19 Abs. 1c","3","5"
"5850","5850","Lieferantenboni 20 %","3","5"
"5851","5851","Lieferantenboni 10 %","3","5"
"5852","5852","Lieferantenboni 12 %","3","5"
"5853","5853","Lieferantenboni 0 %","3","5"
"5855","5855","Lieferantenrabatte 20 %","3","5"
"5856","5856","Lieferantenrabatte 10 %","3","5"
"5857","5857","Lieferantenrabatte 12 %","3","5"
"5858","5858","Lieferantenrabatte 0 %","3","5"
"5860","5860","Kursverluste Fremdwährungstransaktionen","3","5"
"5900","5900","Aufwandsstellenrechnung","3","5"
"6000","6000","Löhne","3","6"
"6005","6005","Lehrlingsentschädigung - Arbeiter","3","6"
"6010","6010","Überstunden - Arbeiter","3","6"
"6015","6015","Hilfslöhne","3","6"
"6020","6020","Nichtleistungslöhne","3","6"
"6025","6025","Zulagen - Arbeiter","3","6"
"6030","6030","Prämien - Arbeiter","3","6"
"6040","6040","Sonderzahlungen - Arbeiter","3","6"
"6050","6050","Jubiläumsaufwendungen - Arbeiter","3","6"
"6060","6060","Freiwillige Fahrt- und Verpflegungszuschüsse - Arbeiter","3","6"
"6070","6070","Sachbezüge - Arbeiter","3","6"
"6090","6090","Urlaubsablösen - Arbeiter","3","6"
"6100","6100","Personalaufwand (Verein)","3","6"
"6200","6200","Gehälter","3","6"
"6205","6205","Lehrlingsentschädigung - Angestellte","3","6"
"6210","6210","Überstunden - Angestellte","3","6"
"6220","6220","Nichtleistungsgehälter","3","6"
"6225","6225","Zulagen - Angestellte","3","6"
"6230","6230","Prämien und Provisionen - Angestellte","3","6"
"6240","6240","Sonderzahlungen - Angestellte","3","6"
"6250","6250","Jubiläumsaufwendungen - Angestellte","3","6"
"6260","6260","Freiwillige Fahrt- und Verpflegungszuschüsse - Angestellte","3","6"
"6270","6270","Sachbezüge - Angestellte","3","6"
"6290","6290","Urlaubsablösen - Angestellte","3","6"
"6400","6400","Aufwendungen für Abfertigungen - Arbeiter","3","6"
"6401","6401","Aufwendungen für Abfertigungen - Angestellte","3","6"
"6402","6402","Veränderung Abfertigungsrückstellung - Arbeiter","3","6"
"6403","6403","Veränderung Abfertigungsrückstellung - Angestellte","3","6"
"6404","6404","Abfertigungsversicherungen","3","6"
"6410","6410","Veränderung Jubiläumsrückstellung - Arbeiter","3","6"
"6411","6411","Veränderung Jubiläumsrückstellung - Angestellte","3","6"
"6420","6420","Veränderung Urlaubsrückstellung - Arbeiter","3","6"
"6421","6421","Veränderung Urlaubsrückstellung - Angestellte","3","6"
"6450","6450","Aufwendungen für Altersvorsorgung - Arbeiter","3","6"
"6451","6451","Aufwendungen für Altersvorsorgung - Angestellte","3","6"
"6452","6452","Veränderung Pensionsrückstellung - Arbeiter","3","6"
"6453","6453","Veränderung Pensionsrückstellung - Angestellte","3","6"
"6454","6454","Zahlungen an Pensionskasse","3","6"
"6455","6455","Sonstige Beiträge für die Altersversorgung","3","6"
"6460","6460","Mitarbeitervorsorge (MVK) - Arbeiter","3","6"
"6461","6461","Mitarbeitervorsorge (MVK) - Angestellte","3","6"
"6500","6500","Gesetzlicher Sozialaufwand - Arbeiter","3","6"
"6560","6560","Gesetzlicher Sozialaufwand - Angestellte","3","6"
"6580","6580","Eigene Pflichtversicherungsbeiträge und Beiträge zu Versorgungs- und Unterstützungseinrichtungen","3","6"
"6590","6590","Aufwendungen/Betriebsausgaben: Beiträge zur Selbständigenvorsorge nach dem BMSVG","3","6"
"6600","6600","Dienstgeberbeitrag - Arbeiter","3","6"
"6601","6601","Dienstgeberzuschlag - Arbeiter","3","6"
"6602","6602","Kommunalsteuer - Arbeiter","3","6"
"6603","6603","Wiener Dienstgeberabgabe (U-Bahn) - Arbeiter","3","6"
"6660","6660","Dienstgeberbeitrag - Angestellte","3","6"
"6661","6661","Dienstgeberzuschlag - Angestellte","3","6"
"6662","6662","Kommunalsteuer - Angestellte","3","6"
"6663","6663","Wiener Dienstgeberabgabe (U-Bahn) - Angestellte","3","6"
"6670","6670","Lohnsteuer","3","6"
"6680","6680","Vergütung Entgeltfortzahlung","3","6"
"6685","6685","Vorschreibung BUAK","3","6"
"6690","6690","Wohnbauförderungsbeitrag","3","6"
"6695","6695","Centausgleich","3","6"
"6700","6700","Zuwendung an den Betriebsratsfonds","3","6"
"6710","6710","Zuwendung an Unterstützungskassen","3","6"
"6720","6720","Aufwendungen für Betriebsausflüge","3","6"
"6730","6730","Weihnachtsgeschenke Arbeitnehmer","3","6"
"6731","6731","Weihnachtsgeschenke Arbeitnehmer ig. Erwerb","3","6"
"6740","6740","Betriebsveranstaltungen","3","6"
"6750","6750","Arbeitskleidung","3","6"
"6751","6751","Arbeitskleidung ig. Erwerb","3","6"
"6790","6790","Freiwilliger Sozialaufwand","3","6"
"6791","6791","Freiwilliger Sozialaufwand ig. Erwerb","3","6"
"6800","6800","AMF Beihilfe","3","6"
"7000","7000","Abschreibung auf aktivierte Aufwendungen für das Ingangsetzen und Erweitern eines Betriebes","3","7"
"7005","7005","Außerplanmäßige Abschreibung auf aktivierte Aufwendungen für das Ingangsetzen und Erweitern eines Betriebes","3","7"
"7010","7010","Abschreibung auf das Anlagevermögen (ausgenommen Finanzanlagen)","3","7"
"7011","7011","Abschreibung für aktivierten Erweiterungsaufwand","3","7"
"7020","7020","Abschreibung für immaterielles Anlagevermögen","3","7"
"7021","7021","Geringwertiges immaterielles Anlagevermögen","3","7"
"7022","7022","Geringwertiges immaterielles Anlagevermögen ig. Erwerb","3","7"
"7030","7030","Außerplanmäßige Abschreibung immaterieller Anlagen","3","7"
"7040","7040","Abschreibung für Sachanlagevermögen","3","7"
"7041","7041","Geringwertiges Sachanlagevermögen","3","7"
"7042","7042","Geringwertiges Sachanlagevermögen ig. Erwerb","3","7"
"7050","7050","Außerplanmäßige Abschreibung Sachanlagen","3","7"
"7090","7090","Abschreibungen auf das Umlaufvermögen, soweit diese die im Unternehmen üblichen Abschreibungen übersteigen","3","7"
"7100","7100","Nicht abzugsfähige Vorsteuer","3","7"
"7110","7110","Getränkesteuer","3","7"
"7120","7120","Vergnügungsteuer","3","7"
"7130","7130","Gesellschaftsteuer","3","7"
"7140","7140","Sonstige Steuern","3","7"
"7150","7150","Grundsteuer","3","7"
"7160","7160","Beförderungsteuer","3","7"
"7161","7161","Straßenbenützungsabgabe","3","7"
"7162","7162","LKW-Maut","3","7"
"7170","7170","AKM und Lustbarkeitsabgabe","3","7"
"7171","7171","Fremdenverkehrsabgabe","3","7"
"7180","7180","Sonstige Gebühren und Abgaben","3","7"
"7200","7200","Instandhaltung","3","7"
"7201","7201","Instandhaltung Gebäude","3","7"
"7202","7202","Instandhaltung technische Anlagen","3","7"
"7203","7203","Instandhaltung Maschinen","3","7"
"7204","7204","Instandhaltung andere Anlagen","3","7"
"7205","7205","Instandhaltung Betriebs- und Geschäftsausstattung","3","7"
"7206","7206","Software Wartung","3","7"
"7209","7209","Instandhaltung, Wartung ig. Erwerb","3","7"
"7210","7210","Reinigung durch Dritte","3","7"
"7215","7215","Reinigungsmaterial","3","7"
"7216","7216","Reinigungsmaterial ig. Erwerb","3","7"
"7220","7220","Wasser und Kanalgebühren","3","7"
"7225","7225","Abfallentsorgung","3","7"
"7230","7230","Strom","3","7"
"7235","7235","Heizung, Gas, Energie","3","7"
"7300","7300","Transporte durch Dritte","3","7"
"7320","7320","Instandhaltungen LKW","3","7"
"7321","7321","Instandhaltungen PKW","3","7"
"7322","7322","Betriebstoffverbrauch LKW","3","7"
"7323","7323","Betriebstoffverbrauch PKW","3","7"
"7324","7324","Reparatur- und Serviceaufwand LKW","3","7"
"7325","7325","Reparatur- und Serviceaufwand PKW","3","7"
"7326","7326","Instandhaltung, Reparatur PKW, LKW ig. Erwerb","3","7"
"7330","7330","Kfz-Versicherungen","3","7"
"7332","7332","Kfz-Steuer","3","7"
"7334","7334","Sonstiger Aufwand LKW","3","7"
"7335","7335","Sonstiger Aufwand PKW","3","7"
"7336","7336","Sonstiger Aufwand LKW, PKW ig. Erwerb","3","7"
"7340","7340","Reisespesen","3","7"
"7345","7345","Kilometergelder","3","7"
"7350","7350","Diäten Inland","3","7"
"7355","7355","Diäten Ausland","3","7"
"7360","7360","Taggelder","3","7"
"7370","7370","Nächtigungsgelder","3","7"
"7380","7380","Telefon","3","7"
"7381","7381","Internet","3","7"
"7382","7382","Mobiltelefon","3","7"
"7385","7385","Miete und Wartung Telefonanlage","3","7"
"7390","7390","Post und Telegrammgebühren","3","7"
"7400","7400","Mietaufwand 20 %","3","7"
"7401","7401","Mietaufwand 10 %","3","7"
"7402","7402","Mietaufwand 0 %","3","7"
"7410","7410","Pachtaufwand 20 %","3","7"
"7411","7411","Pachtaufwand 10 %","3","7"
"7412","7412","Pachtaufwand 0 %","3","7"
"7440","7440","Leasingaufwand","3","7"
"7480","7480","Lizenzgebühren","3","7"
"7490","7490","Patentgebühren","3","7"
"7500","7500","Aufwand für beigestelltes Personal","3","7"
"7540","7540","Provisionen an Dritte","3","7"
"7580","7580","Aufsichtsratsvergütungen","3","7"
"7585","7585","Geschäftsführerbezug","3","7"
"7600","7600","Büromaterial und Drucksorten","3","7"
"7601","7601","Büromaterial und Drucksorten ig. Erwerb","3","7"
"7610","7610","Druckerzeugnisse und Vervielfältigung","3","7"
"7611","7611","Druckerzeugnisse und Vervielfältigung ig. Erwerb","3","7"
"7630","7630","Fachliteratur und Zeitungen","3","7"
"7631","7631","Fachliteratur und Zeitungen ig. Erwerb","3","7"
"7650","7650","Werbung","3","7"
"7651","7651","Inserate und Prospekte","3","7"
"7652","7652","Messen und Ausstellungen","3","7"
"7653","7653","Dekorationsmaterial","3","7"
"7654","7654","Werbung, Dekorationsmaterial ig. Erwerb","3","7"
"7660","7660","Repräsentationsaufwand","3","7"
"7661","7661","Repräsentation nicht abzugsfähig","3","7"
"7685","7685","Anzeigen- und Ankündigungsabgaben","3","7"
"7690","7690","Spenden und Trinkgelder","3","7"
"7695","7695","Strafen","3","7"
"7696","7696","Säumnis- und Verspätungszuschläge","3","7"
"7700","7700","Versicherungen","3","7"
"7710","7710","Lebensversicherungen","3","7"
"7720","7720","Unfallversicherungen","3","7"
"7740","7740","Steuerberatungsaufwand","3","7"
"7750","7750","Rechts- und Beratungsaufwand","3","7"
"7755","7755","Buchhaltungsaufwand","3","7"
"7758","7758","Prüfungsaufwand","3","7"
"7760","7760","Unternehmensberatung","3","7"
"7765","7765","Lohnverrechnungsaufwand","3","7"
"7770","7770","Aus- und Weiterbildung","3","7"
"7775","7775","Forschung und Entwicklung","3","7"
"7780","7780","gesetzliche Pflichtbeiträge","3","7"
"7782","7782","Kammerumlage","3","7"
"7785","7785","Mitgliedsbeiträge","3","7"
"7790","7790","Spesen des Geldverkehrs","3","7"
"7800","7800","Schadensfälle","3","7"
"7801","7801","Abschreibung von Vorräten","3","7"
"7804","7804","Abschreibung von Forderungen 20 %","3","7"
"7805","7805","Abschreibung von Forderungen 10 %","3","7"
"7806","7806","Abschreibung von Forderungen 12 %","3","7"
"7807","7807","Abschreibung von Forderungen 0 %","3","7"
"7808","7808","Abschreibung Forderungen (EU)","3","7"
"7809","7809","Abschreibung Forderungen (Drittland)","3","7"
"7810","7810","Zuweisung Pauschalwertberichtigung Forderungen","3","7"
"7811","7811","Zuweisung Pauschalwertberichtigung Ausland","3","7"
"7815","7815","Zuweisung Einzelwertberichtigung Forderungen","3","7"
"7816","7816","Zuweisung Einzelwertberichtigung Forderungen Ausland","3","7"
"7820","7820","Buchwert abgegangener Anlagen (ausgenommen Finanzanlagen)","3","7"
"7825","7825","Gewinn aus dem Abgang von Anlagevermögen, ausgenommen Finanzanlagen (Buchwert verkaufter Anlagen (+))","3","7"
"7830","7830","Verlust aus dem Abgang von Anlagevermögen, ausgenommen Finanzanlagen (Buchwert verkaufter Anlagen (-))","3","7"
"7840","7840","Verschiedene betriebliche Aufwendungen","3","7"
"7841","7841","Verschiedene betriebliche Aufwendungen ig. Erwerb","3","7"
"7850","7850","Kursdifferenzen","3","7"
"7860","7860","Abschreibung auf den nächsten Zukunftswert","3","7"
"7870","7870","Nicht abzugsfähige Aufwendungen","3","7"
"7890","7890","Skontoerträge auf sonstige betriebliche Aufwendungen","3","7"
"7900","7900","Aufwandsstellenrechnung","3","7"
"7910","7910","Aufwandsstellen zur Herstellung","3","7"
"7960","7960","Herstellungskosten der zur Erzielung der Umsatzerlöse erbrachten Leistungen","3","7"
"7970","7970","Vertriebskosten","3","7"
"7980","7980","Verwaltungskosten","3","7"
"7990","7990","Sonstige betriebliche Aufwendungen","3","7"
"7999","7999","Nicht cash-wirksame sonstige betriebliche Aufwendungen","3","7"
"8000","8000","Gewinnanteil Personengesellschaft","4","8"
"8010","8010","Ausschüttung Kapitalgesellschaft","4","8"
"8020","8020","Ausschüttung Genossenschaft","4","8"
"8030","8030","Gewinnüberrechnung Ergebnisabführung","4","8"
"8040","8040","Erträge aus dem Abgang von Beteiligungen, Beteiligungserträge verbundener Unternehmen","4","8"
"8045","8045","Erträge assoziierte Unternehmen","4","8"
"8050","8050","Erträge aus dem Abgang anderer Wertpapiere","4","8"
"8052","8052","Erträge aus Ausleihungen","4","8"
"8055","8055","Erträge andere Wertpapiere ausländischer verbundener Unternehmen","4","8"
"8060","8060","Zinserträge festverzinsliche Wertpapiere","4","8"
"8070","8070","Dividendenerträge","4","8"
"8080","8080","Zinsen und Dividenden verbundener Unternehmen","4","8"
"8100","8100","Zinserträge aus Bankguthaben","4","8"
"8101","8101","Zinserträge sonstiger gewährte Kredite","4","8"
"8110","8110","Zinsen und ähnliche Erträge verbundener Unternehmen","4","8"
"8120","8120","Kundenverzugszinsen 20 %","4","8"
"8121","8121","Kundenverzugszinsen 10 %","4","8"
"8122","8122","Kundenverzugszinsen 0 %","4","8"
"8125","8125","Mahngebühren 20 %","4","8"
"8140","8140","Erlöse Abgang von Beteiligungen (-)","4","8"
"8150","8150","Erlöse Abgang sonstige Finanzanlagen (-)","4","8"
"8160","8160","Erlöse Abgang Wertpapiere Umlaufvermögen (-)","4","8"
"8170","8170","Buchwert abgegangener Beteiligungen (+)","3","8"
"8171","8171","Buchwert abgegangener Beteiligungen (-)","3","8"
"8180","8180","Buchwert abgegangener sonstiger Finanzanlagen(+)","3","8"
"8181","8181","Buchwert abgegangener sonstiger Finanzanlagen (-)","3","8"
"8190","8190","Buchwert abgegangener Wertpapiere des Umlaufvermögens (+)","3","8"
"8191","8191","Buchwert abgegangener Wertpapiere des Umlaufvermögens (-)","3","8"
"8200","8200","Erlöse durch Abgang von Beteiligungen (+)","4","8"
"8201","8201","Erlöse aus Zuschreibung zu Beteiligungen","4","8"
"8205","8205","Erlöse durch Abgang sonstige Finanzanlagen (+)","4","8"
"8206","8206","Erlöse aus Zuschreibung sonstige Finanzanlagen","4","8"
"8210","8210","Erlöse Abgang Wertpapiere des Umlaufvermögens (+)","4","8"
"8211","8211","Zuschreibung Wertpapiere des Umlaufvermögens","4","8"
"8220","8220","Aufwendungen aus Beteiligungen","4","8"
"8230","8230","Verlustübernahme Ergebnisabführung","4","8"
"8231","8231","Abschreibung von Finanzanlagen","3","8"
"8232","8232","Abschreibung Wertpapiere des Umlaufvermögens","3","8"
"8260","8260","Aufwendungen Finanzanlagen verbundener Unternehmen","3","8"
"8261","8261","Aufwendungen Wertpapiere des Umlaufvermögens verbundener Unternehmen","3","8"
"8270","8270","Sonstige Aufwendungen Wertpapiere des Umlaufvermögens","3","8"
"8271","8271","Sonstige Aufwendungen andere Finanzanlagen","3","8"
"8280","8280","Zinsen für Bankkredite","3","8"
"8281","8281","Zinsenzuschüsse","3","8"
"8290","8290","Zinsen für Darlehen","3","8"
"8300","8300","Bereitstellungsprovisionen","3","8"
"8310","8310","Überziehungsprovisionen","3","8"
"8320","8320","Stundungsgebühren","3","8"
"8340","8340","Lieferantenzinsen","3","8"
"8350","8350","Nicht ausgenützte Lieferantenskonti","3","8"
"8360","8360","Zinsaufwand betreffend verbundener Unternehmen","3","8"
"8400","8400","Außerordentliche Erträge","4","8"
"8410","8410","Ertrag aus Sale-and-Lease-Back","4","8"
"8420","8420","Ertrag aus Betriebsstilllegung","4","8"
"8440","8440","Zuschüsse zur Umstrukturierung","4","8"
"8445","8445","Außerordentliche Abschreibungen","3","8"
"8450","8450","Außerordentliche Aufwendungen","3","8"
"8460","8460","Forderungsausfälle","3","8"
"8470","8470","Verluste aus Betriebsstilllegung","3","8"
"8480","8480","Außerplanmäßige Abschreibungen","3","8"
"8490","8490","Außergewöhnliche Schadensfälle","3","8"
"8500","8500","Körperschaftsteuer","3","8"
"8510","8510","Dotierung KöSt-Rückstellung","3","8"
"8520","8520","Auflösung KöSt-Rückstellung","4","8"
"8530","8530","Körperschaftsteuer aus Vorperioden","3","8"
"8540","8540","Kapitalertragsteuer","3","8"
"8550","8550","Sonstige Steuern vom Einkommen","3","8"
"8560","8560","Steuern vom außerordentlichen Ergebnis","3","8"
"8600","8600","Auflösung Bewertungsreserven","4","8"
"8610","8610","Auflösung sonstige unversteuerte Rücklagen","4","8"
"8700","8700","Auflösung gebundene Kapitalrücklage","4","8"
"8710","8710","Auflösung Rücklage für eigene Anteile","4","8"
"8720","8720","Auflösung nicht gebundene Kapitalrücklage","4","8"
"8750","8750","Auflösung gesetzliche Rücklage","4","8"
"8760","8760","Auflösung satzungsmäßige Rücklage","4","8"
"8770","8770","Auflösung andere (freie) Rücklage","4","8"
"8800","8800","Zuweisung Bewertungsreserve","3","8"
"8810","8810","Zuweisung sonstige unversteuerte Rücklagen","3","8"
"8900","8900","Zuweisung gesetzliche Rücklagen","3","8"
"8910","8910","Zuweisung satzungsmäßige Rücklagen","3","8"
"8920","8920","Zuweisung andere (freie) Rücklagen","3","8"
"8990","8990","Gewinnanteile andere Gesellschafter","3","8"
"8991","8991","Verlustanteile andere Gesellschafter","3","8"
"9000","9000","Kapital","2","9"
"9001","9001","Kapital N.N. (OHG)","2","9"
"9009","9009","Kapitaländerungen laut Betriebsprüfung","2","9"
"9010","9010","Stammkapital","2","9"
"9011","9011","Erhöhung Stammkapital (aus Gewinn)","2","9"
"9030","9030","Grundkapital","2","9"
"9031","9031","Erhöhung Grundkapital (aus Gewinn)","2","9"
"9040","9040","Festkapital (Komplementär)","2","9"
"9050","9050","Variables Kapital (Komplementär)","2","9"
"9060","9060","Einlage N.N. (Kommanditist)","2","9"
"9070","9070","Sonstiges variables Kapital (Kommanditist)","2","9"
"9080","9080","Verlustanteil N.N. (Kommanditist)","2","9"
"9090","9090","Nicht durch bedungene Einlagen gedeckte Verlustanteile (Kommanditist)","2","9"
"9130","9130","Stiftungsvermögen","2","9"
"9140","9140","Nettovereinsvermögen","2","9"
"9150","9150","Gewidmete Rücklagen (Verein)","2","9"
"9160","9160","Einlage atypischer stiller Gesellschafter (Eigenkapital)","2","9"
"9161","9161","Sacheinlage atypischer stiller Gesellschafter (Eigenkapital)","2","9"
"9162","9162","Gewinn atypischer stiller Gesellschafter (Eigenkapital)","2","9"
"9163","9163","Entnahmen atypischer stiller Gesellschafter (Eigenkapital)","2","9"
"9190","9190","Nicht eingeforderte ausstehende Einlagen","2","9"
"9191","9191","Nicht eingeforderte Einlagen (Kommanditist)","2","9"
"9192","9192","Nicht eingefordertes ausstehendes Grundkapital","2","9"
"9200","9200","Gebundene Rücklagen","2","9"
"9210","9210","Rücklage für eigene Anteile","2","9"
"9220","9220","Rücklage für Anteile an herrschenden Unternehmen (Kapitalrücklage)","2","9"
"9240","9240","Nicht gebundene Rücklagen","2","9"
"9300","9300","Gesetzliche Rücklagen","2","9"
"9310","9310","Rücklage für eigene Anteile","2","9"
"9320","9320","Rücklage für Anteile an herrschenden Unternehmen (Gewinnrücklage)","2","9"
"9330","9330","Satzungsmäßige Rücklagen","2","9"
"9340","9340","Andere Rücklagen (freie Rücklagen)","2","9"
"9345","9345","Freie Rücklage aus Auflösung IFB","2","9"
"9350","9350","Jahresgewinn/-verlust","2","9"
"9351","9351","Gewinn-/Verlustverrechnung N.N. (OHG)","2","9"
"9360","9360","Gewinn-/Verlustverrechnung (Komplementär)","2","9"
"9361","9361","Gewinnanteil N.N. (Kommanditist)","2","9"
"9370","9370","Jahresgewinn","2","9"
"9371","9371","Jahresverlust","2","9"
"9380","9380","Gewinnvortrag aus Vorjahren","2","9"
"9381","9381","Verlustvortrag aus Vorjahren","2","9"
"9385","9385","Gewinnausschüttung","2","9"
"9389","9389","Geplante Gewinnausschüttung","2","9"
"9390","9390","Bilanzgewinn (-verlust)","2","9"
"9392","9392","Verwendung IFB","2","9"
"9393","9393","Verwendung IFB N.N. (OHG)","2","9"
"9396","9396","Verwendung IFB (Komplementär)","2","9"
"9397","9397","Verwendung IFB N.N. (Kommanditist)","2","9"
"9400","9400","Übertragung stiller Reserven § 12 EStG","2","9"
"9410","9410","Vorzeitige Abschreibung § 8 EStG","2","9"
"9420","9420","Abschreibung § 8 Abs. 2 EStG","2","9"
"9430","9430","Sofortabschreibung GWG § 13 EStG","2","9"
"9450","9450","Sonstige unversteuerte Rücklagen","2","9"
"9501","9501","Investitionsfreibeträge Vorjahre","2","9"
"9502","9502","Investitionsbegünstigungen","2","9"
"9550","9550","Investitionszuschüsse","2","9"
"9570","9570","Unterschiedsbetrag Kapitalkonsolidierung","2","9"
"9580","9580","Genussrechtskapital (Eigenkapital)","2","9"
"9581","9581","Nachrangiges Genussrechtskapital","2","9"
"9600","9600","Privat","2","9"
"9601","9601","Gesellschafterverrechnung N.N.(OHG)","2","9"
"9610","9610","Privatentnahmen","2","9"
"9611","9611","Warenentnahmen","2","9"
"9612","9612","Privatanteile","2","9"
"9613","9613","Sonderausgaben, außergewöhnliche Belastungen","2","9"
"9614","9614","Private Steuern","2","9"
"9618","9618","Privateinlagen","2","9"
"9620","9620","Genehmigte Entnahmen (Kommanditist)","2","9"
"9630","9630","Anteile anderer Gesellschafter","2","9"
"9640","9640","Sacheinlagen (Einzelunternehmen)","2","9"
"9641","9641","Sacheinlagen (N.N. Ges. OHG/OEG)","2","9"
"9644","9644","Sacheinlagen (Komplementär)","2","9"
"9700","9700","Einlagen stiller Gesellschafter","2","9"
"9710","9710","Ausstehende Einlagen stiller Gesellschafter","2","9"
"9720","9720","Verlustverrechnung stiller Gesellschafter","2","9"
"9730","9730","Entnahme atypischer stiller Gesellschafter","2","9"
"9800","9800","Eröffnungsbilanzkonto","2","9"
"9810","9810","Saldenübernahme","2","9"
"9850","9850","Schlussbilanz","2","9"
"9880","9880","Automatische Finanzplankorrektur Forderungen","2","9"
"9881","9881","Automatische Finanzplankorrektur Verbindlichkeiten","2","9"
"9882","9882","Automatische Finanzplankorrektur USt","2","9"
"9883","9883","Automatische Finanzplankorrektur VSt","2","9"
"9884","9884","Finanzplan Bankrahmen","2","9"
"9890","9890","Gewinn laufendes Jahr (Schattenkonto)","3","9"
"9891","9891","Verlust laufendes Jahr (Schattenkonto)","4","9"
"9990","9990","Unklare Buchungsfälle","2","9"
"9991","9991","Gewinnvortrag (Schattenkonto)","3","9"
"9992","9992","Gewinnvortrag","3","9"
"9993","9993","Verlustvortrag (Schattenkonto)","4","9"
"9994","9994","Verlustvortrag","4","9"