<?xml version="1.0" encoding="utf-8" ?>
<gnc-account-example 
  xmlns="http://www.gnucash.org/XML/"
  xmlns:act="http://www.gnucash.org/XML/act"
  xmlns:addr="http://www.gnucash.org/XML/addr"
  xmlns:bgt="http://www.gnucash.org/XML/bgt"
  xmlns:billterm="http://www.gnucash.org/XML/billterm"
  xmlns:book="http://www.gnucash.org/XML/book"
  xmlns:bt-days="http://www.gnucash.org/XML/bt-days"
  xmlns:bt-prox="http://www.gnucash.org/XML/bt-prox"
  xmlns:cd="http://www.gnucash.org/XML/cd"
  xmlns:cmdty="http://www.gnucash.org/XML/cmdty"
  xmlns:cust="http://www.gnucash.org/XML/cust"
  xmlns:employee="http://www.gnucash.org/XML/employee"
  xmlns:fs="http://www.gnucash.org/XML/fs"
  xmlns:gnc="http://www.gnucash.org/XML/gnc"
  xmlns:gnc-act="http://www.gnucash.org/XML/gnc-act"
  xmlns:invoice="http://www.gnucash.org/XML/invoice"
  xmlns:job="http://www.gnucash.org/XML/job"
  xmlns:lot="http://www.gnucash.org/XML/lot"
  xmlns:order="http://www.gnucash.org/XML/order"
  xmlns:owner="http://www.gnucash.org/XML/owner"
  xmlns:price="http://www.gnucash.org/XML/price"
  xmlns:recurrence="http://www.gnucash.org/XML/recurrence"
  xmlns:slot="http://www.gnucash.org/XML/slot"
  xmlns:split="http://www.gnucash.org/XML/split"
  xmlns:sx="http://www.gnucash.org/XML/sx"
  xmlns:taxtable="http://www.gnucash.org/XML/taxtable"
  xmlns:trn="http://www.gnucash.org/XML/trn"
  xmlns:ts="http://www.gnucash.org/XML/ts"
  xmlns:tte="http://www.gnucash.org/XML/tte"
  xmlns:entry="http://www.gnucash.org/XML/entry"
  xmlns:vendor="http://www.gnucash.org/XML/vendor">
  <gnc-act:title>
    Kontenrahmen für Wohnungswirtschaft
  </gnc-act:title>
  <gnc-act:short-description>
    Kontenrahmen für Wohnungswirtschaft
  </gnc-act:short-description>
  <gnc-act:long-description>
    BETA-Version eines allgemeinen Kontenrahmes für Wohnungswirtschaft, bearbeitet von Christoph Franzen. Fehlermeldungen an ChristophFranzen@gmx.net .
  </gnc-act:long-description>
  <gnc-act:exclude-from-select-all>1</gnc-act:exclude-from-select-all>
  <gnc:account version="2.0.0">
    <act:name>Root Account</act:name>
    <act:id type="new">1972cce2e2364f95b2b0bc014502661d</act:id>
    <act:type>ROOT</act:type>
    <act:commodity-scu>0</act:commodity-scu>
  </gnc:account>
<gnc:account version="2.0.0">
  <act:name>0 Anlagevermögen</act:name>
  <act:id type="guid">5dfd1f9eb05cbb673ebfe7cb3a9fdda9</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0</act:code>
  <act:description>Anlagevermögen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>00 Grundstücke mit Wohnbauten</act:name>
  <act:id type="guid">a092e5a89820fdd5ababdee625f707ae</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>00</act:code>
  <act:description>Grundstücke und grundstücksgleiche Rechte mit Wohnbauten</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">5dfd1f9eb05cbb673ebfe7cb3a9fdda9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>000 Grundstückskosten</act:name>
  <act:id type="guid">dee4e7293d79b2cda5343f72e90a5481</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>000</act:code>
  <act:description>Grundstückskosten</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">a092e5a89820fdd5ababdee625f707ae</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>001 Gebäudekosten</act:name>
  <act:id type="guid">eece4da70bc29773460e7d6e5bf7c624</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>001</act:code>
  <act:description>Gebäudekosten</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">a092e5a89820fdd5ababdee625f707ae</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>002 Betriebsvorrichtungen</act:name>
  <act:id type="guid">a508af760aeddb41595b3325c6c16303</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>002</act:code>
  <act:description>Betriebsvorrichtungen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">a092e5a89820fdd5ababdee625f707ae</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>003 Garagen</act:name>
  <act:id type="guid">b9175c94b1c297eb19ed4df23672c049</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>003</act:code>
  <act:description>Garagen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">a092e5a89820fdd5ababdee625f707ae</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>004 Außenanlagen</act:name>
  <act:id type="guid">0d767e9368958278ccfe3631c8a93dab</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>004</act:code>
  <act:description>Außenanlagen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">a092e5a89820fdd5ababdee625f707ae</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>005 Hof- und Wegbefestigungen</act:name>
  <act:id type="guid">10e8f90fe6bd059181547c3556079b06</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>005</act:code>
  <act:description>Hof- und Wegbefestigungen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">a092e5a89820fdd5ababdee625f707ae</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>01 Grundstücke mit Geschäftsbauten</act:name>
  <act:id type="guid">bcf4b43ecee91c322a82f3c4a6af3567</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>01</act:code>
  <act:description>Grundstücke und grundstücksgleiche Rechte mit Geschäfts- und anderen Bauten</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">5dfd1f9eb05cbb673ebfe7cb3a9fdda9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>010 Grundstückskosten</act:name>
  <act:id type="guid">27d1a1972fecfae32697d79249f951da</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>010</act:code>
  <act:description>Grundstückskosten</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">bcf4b43ecee91c322a82f3c4a6af3567</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>011 Gebäudekosten</act:name>
  <act:id type="guid">dbf190fa7537beca573a65ef63334db7</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>011</act:code>
  <act:description>Gebäudekosten</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">bcf4b43ecee91c322a82f3c4a6af3567</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>012 Betriebsvorrichtungen</act:name>
  <act:id type="guid">df799e7788cf3a1e93dfa8a8da866442</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>012</act:code>
  <act:description>Betriebsvorrichtungen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">bcf4b43ecee91c322a82f3c4a6af3567</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>013 Garagen</act:name>
  <act:id type="guid">141514db8a76e67f2de2bc057fcb4d7a</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>013</act:code>
  <act:description>Garagen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">bcf4b43ecee91c322a82f3c4a6af3567</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>014 Außenanlagen</act:name>
  <act:id type="guid">0b32610729ee1d5e05f1a9820a3e7d87</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>014</act:code>
  <act:description>Außenanlagen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">bcf4b43ecee91c322a82f3c4a6af3567</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>015 Hof- und Wegbefestigungen</act:name>
  <act:id type="guid">f14c9dbbcb0f1f116d2dfe030fe2e611</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>015</act:code>
  <act:description>Hof- und Wegbefestigungen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">bcf4b43ecee91c322a82f3c4a6af3567</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>02 Grundstücke ohne Bauten</act:name>
  <act:id type="guid">454435c56ee70e8b2b66a9ab02dc8977</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>02</act:code>
  <act:description>Grundstücke und grundstücksgleiche Rechte ohne Bauten</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">5dfd1f9eb05cbb673ebfe7cb3a9fdda9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>020 noch nicht erschlossen</act:name>
  <act:id type="guid">0ad9ff5e312d8aa9a69a8d2ca8672ada</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>020</act:code>
  <act:description>noch nicht erschlosssene Grundstücke</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">454435c56ee70e8b2b66a9ab02dc8977</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>021 im Zustand der Erschließung durch Dritte</act:name>
  <act:id type="guid">5e13bef99c26b40f6e20e38a0d38aa7d</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>021</act:code>
  <act:description>Grundstücke im Zustand der Erschließung durch Dritte</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">454435c56ee70e8b2b66a9ab02dc8977</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>022 durch Dritte erschlossen</act:name>
  <act:id type="guid">95ea43b676855ccdc680035fe12f1aaa</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>022</act:code>
  <act:description>durch Dritte erschlossene Grundstücke</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">454435c56ee70e8b2b66a9ab02dc8977</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>025 im Zustand der eigenen Erschließung</act:name>
  <act:id type="guid">fa963f2ca6ae735ae5f7db14af6c6c40</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>025</act:code>
  <act:description>Grundstücke im Zustand der eigenen Erschließung</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">454435c56ee70e8b2b66a9ab02dc8977</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>026 selbst erschlossen</act:name>
  <act:id type="guid">187dcfa353d11c6a8611c0363550476d</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>026</act:code>
  <act:description>selbst erschlossene Grundstücke</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">454435c56ee70e8b2b66a9ab02dc8977</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>03 Grundstücke mit Erbbaurechten Dritter sowie Bauten auf fremden Grundstücken</act:name>
  <act:id type="guid">05c0d1b1a2750b3ddefd46559e4e8d27</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>03</act:code>
  <act:description>Grundstücke mit Erbbaurechten Dritter sowie Bauten auf fremden Grundstücken</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">5dfd1f9eb05cbb673ebfe7cb3a9fdda9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>030 Grundstücke mit Erbbaurechten Dritter</act:name>
  <act:id type="guid">94ee06bb5128172231519a09e5b4deb4</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>030</act:code>
  <act:description>Grundstücke mit Erbbaurechten Dritter</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">05c0d1b1a2750b3ddefd46559e4e8d27</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>031 Bauten auf fremden Grundstücken</act:name>
  <act:id type="guid">24c7b49d462f3890bdd59dc254440c57</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>031</act:code>
  <act:description>Bauten auf fremden Grundstücken</act:description>
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    <slot>
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      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>0311 Gebäudekosten</act:name>
  <act:id type="guid">c6f49dc6d55ba9ef5189096f6b595632</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0311</act:code>
  <act:description>Gebäudekosten</act:description>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>0312 Betriebsvorrichtungen</act:name>
  <act:id type="guid">e12787532f1b267cb8c7ead3498348af</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0312</act:code>
  <act:description>Betriebsvorrichtungen</act:description>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>0313 Garagen</act:name>
  <act:id type="guid">159048c4621ffe39f9d6e1ba55e3e385</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0313</act:code>
  <act:description>Garagen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>0314 Außenanlagen</act:name>
  <act:id type="guid">15e5e0d9e1382d5d0372baad6513ca04</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0314</act:code>
  <act:description>Außenanlagen</act:description>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>0315 Hof- und Wegbefestigungen</act:name>
  <act:id type="guid">c3628ae67059c8a9a72d6b847632956c</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0315</act:code>
  <act:description>Hof- und Wegbefestigungen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>04 Technische Anlagen und Maschinen</act:name>
  <act:id type="guid">1377a6c15def41c5a3f8a890180de6e4</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>04</act:code>
  <act:description>Technische Anlagen und Maschinen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">5dfd1f9eb05cbb673ebfe7cb3a9fdda9</act:parent>
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<gnc:account version="2.0.0">
  <act:name>040 geringwertige Wirtschaftsgüter</act:name>
  <act:id type="guid">bf7df54a16b1e313443cfe89a2e70fc6</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>040</act:code>
  <act:description>geringwertige Wirtschaftsgüter</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">§ 6 Abs. 2 EStG</slot:value>
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  </act:slots>
  <act:parent type="guid">1377a6c15def41c5a3f8a890180de6e4</act:parent>
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<gnc:account version="2.0.0">
  <act:name>041 sonstige Wirtschaftsgüter</act:name>
  <act:id type="guid">e3276499c3ba9fd3d71e00b5a404a6e6</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>041</act:code>
  <act:description>sonstige Wirtschaftsgüter</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">1377a6c15def41c5a3f8a890180de6e4</act:parent>
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<gnc:account version="2.0.0">
  <act:name>05 Andere Anlagen, Betriebs- und Geschäftsausstattung</act:name>
  <act:id type="guid">d83f01def455682efafa780aeab6aa81</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>05</act:code>
  <act:description>Andere Anlagen, Betriebs- und Geschäftsausstattung</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">5dfd1f9eb05cbb673ebfe7cb3a9fdda9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>050 geringwertige Wirtschaftsgüter</act:name>
  <act:id type="guid">fd76e3ec0660b19f1d20c7a6ff099cd9</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>050</act:code>
  <act:description>geringwertige Wirtschaftsgüter</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">§ 6 Abs. 2 EStG</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">d83f01def455682efafa780aeab6aa81</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>051 sonstige Wirtschaftsgüter</act:name>
  <act:id type="guid">3f7142ba67e50da7efc2e5b7b76325b2</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>051</act:code>
  <act:description>sonstige Wirtschaftsgüter</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">d83f01def455682efafa780aeab6aa81</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>06 Anlagen im Bau</act:name>
  <act:id type="guid">116ea373f9f943f950d61e973fc908f8</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>06</act:code>
  <act:description>Anlagen im Bau</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">5dfd1f9eb05cbb673ebfe7cb3a9fdda9</act:parent>
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<gnc:account version="2.0.0">
  <act:name>07 Bauvorbereitungskosten und geleistete Anzahlungen</act:name>
  <act:id type="guid">e369b07f873dbcfce45e4b25d9a98f28</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>07</act:code>
  <act:description>Bauvorbereitungskosten und geleistete Anzahlungen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">5dfd1f9eb05cbb673ebfe7cb3a9fdda9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>070 Bauvorbereitungskosten</act:name>
  <act:id type="guid">5729f236f2b07a74a969000a3c12c68d</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>070</act:code>
  <act:description>Bauvorbereitungskosten</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">e369b07f873dbcfce45e4b25d9a98f28</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>077 geleistete Anzahlungen</act:name>
  <act:id type="guid">3fe049972cf96719daf9d42a81593dee</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>077</act:code>
  <act:description>geleistete Anzahlungen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">e369b07f873dbcfce45e4b25d9a98f28</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>08 Finanzanlagen</act:name>
  <act:id type="guid">f5b1f76d18aff7446cf97ba229db5cb2</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>08</act:code>
  <act:description>Finanzanlagen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">5dfd1f9eb05cbb673ebfe7cb3a9fdda9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>080 Anteile an verbundenen Unternehmen</act:name>
  <act:id type="guid">673821cbc2eebd37c9c017a61ab22928</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>080</act:code>
  <act:description>Anteile an verbundenen Unternehmen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  </act:slots>
  <act:parent type="guid">f5b1f76d18aff7446cf97ba229db5cb2</act:parent>
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<gnc:account version="2.0.0">
  <act:name>081 Ausleihungen an verbundene Unternehmen</act:name>
  <act:id type="guid">ecc68b3f421607577e36b94dc9cee4ab</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>081</act:code>
  <act:description>Ausleihungen an verbundene Unternehmen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  </act:slots>
  <act:parent type="guid">f5b1f76d18aff7446cf97ba229db5cb2</act:parent>
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<gnc:account version="2.0.0">
  <act:name>082 Beteiligungen</act:name>
  <act:id type="guid">33dcd1a8d745fd81e117cb1dfe47b00e</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>082</act:code>
  <act:description>Beteiligungen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">f5b1f76d18aff7446cf97ba229db5cb2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>083 Ausleihungen an Unternehmen, mit denen ein Beteiligungsverhältnis besteht</act:name>
  <act:id type="guid">14e455e0ba29915b2f8a0054bbc3c735</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>083</act:code>
  <act:description>Ausleihungen an Unternehmen, mit denen ein Beteiligungsverhältnis besteht</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">f5b1f76d18aff7446cf97ba229db5cb2</act:parent>
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<gnc:account version="2.0.0">
  <act:name>084 Ausleihungen an Gesellschafter</act:name>
  <act:id type="guid">f5dd538fcbc364e7132101d313d21678</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>084</act:code>
  <act:description>Ausleihungen an Gesellschafter (GmbH)</act:description>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">f5b1f76d18aff7446cf97ba229db5cb2</act:parent>
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<gnc:account version="2.0.0">
  <act:name>085 Wertpapiere</act:name>
  <act:id type="guid">e2527f7c4a8de7baea34f6b7d4fd06f8</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>085</act:code>
  <act:description>Wertpapiere des Anlagevermögens</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">f5b1f76d18aff7446cf97ba229db5cb2</act:parent>
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<gnc:account version="2.0.0">
  <act:name>087 sonstige Ausleihungen</act:name>
  <act:id type="guid">7f67663f8b3a0a457a09069e1a299721</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>087</act:code>
  <act:description>sonstige Ausleihungen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">f5b1f76d18aff7446cf97ba229db5cb2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>089 andere Finanzanlagen</act:name>
  <act:id type="guid">ea139a1177d98b4265782d40143137ea</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>089</act:code>
  <act:description>andere Finanzanlagen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">f5b1f76d18aff7446cf97ba229db5cb2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>09 Ingangsetzung / Erweiterung des Geschäftsbetriebes, Immaterielles</act:name>
  <act:id type="guid">2e439bdf00492678e5b61b0fd52ab807</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>09</act:code>
  <act:description>Aufwendungen für die Ingangsetzung und Erweiterung des Geschäftsbetriebes sowie immaterielle Vermögensgegenstände</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  </act:slots>
  <act:parent type="guid">5dfd1f9eb05cbb673ebfe7cb3a9fdda9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>090 Aufwendungen für die Ingangsetzung und Erweiterung des Geschäftsbetriebes</act:name>
  <act:id type="guid">11d49e359bef2130f9689064bef9a8dd</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>090</act:code>
  <act:description>Aufwendungen für die Ingangsetzung und Erweiterung des Geschäftsbetriebes</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">immaterielle Vermögensgegenstände</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">2e439bdf00492678e5b61b0fd52ab807</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>091 Konzessionen, gewerbliche Schutzrechte und ähnliche Rechte</act:name>
  <act:id type="guid">130c6987c3335c7c3dc0672b1457750c</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>091</act:code>
  <act:description>Konzessionen, gewerbliche Schutzrechte und ähnliche Rechte und Werte sowie Lizenzen an solchen Rechten und Werten</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">2e439bdf00492678e5b61b0fd52ab807</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>092 Geschäfts- oder Firmenwert</act:name>
  <act:id type="guid">e1e7f586fcd509ad76253c94c05794dc</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>092</act:code>
  <act:description>Geschäfts- oder Firmenwert</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">2e439bdf00492678e5b61b0fd52ab807</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>093 geleistete Anzahlungen</act:name>
  <act:id type="guid">a93bf2917d9f76b332551529788dedcb</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>093</act:code>
  <act:description>geleistete Anzahlungen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">2e439bdf00492678e5b61b0fd52ab807</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1 Umlaufvermögen</act:name>
  <act:id type="guid">9e313d1acd97df21be5255b271e6a0a6</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1</act:code>
  <act:description>Zum Verkauf bestimmte Grundstücke und andere Vorräte</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">Zum Verkauf bestimmte Grundstücke und andere Vorräte</slot:value>
    </slot>
  </act:slots>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>10 Grundstücke ohne Bauten</act:name>
  <act:id type="guid">2f5bdd04c1d801eb1a5c7301d5a4e893</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>10</act:code>
  <act:description>Grundstücke und grundstücksgleiche Rechte ohne Bauten</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">9e313d1acd97df21be5255b271e6a0a6</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>100 nicht erschlossen</act:name>
  <act:id type="guid">2b1fa35a7803dd740343d6716223f0dd</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>100</act:code>
  <act:description>nicht erschlossen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">2f5bdd04c1d801eb1a5c7301d5a4e893</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>101 im Zustand der Erschließung durch Dritte</act:name>
  <act:id type="guid">fb99a8582efb61b0dae2eef6f4597a98</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>101</act:code>
  <act:description>im Zustand der Erschließung durch Dritte</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">2f5bdd04c1d801eb1a5c7301d5a4e893</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>102 erschlossen</act:name>
  <act:id type="guid">76df525594d467696c3dc6a7f722d263</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>102</act:code>
  <act:description>erschlossen erworben / durch Dritte erschlossen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">2f5bdd04c1d801eb1a5c7301d5a4e893</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>11 selbst erschlossene Grundstücke ohne Bauten</act:name>
  <act:id type="guid">b1041ea3d59e4f113dffc3295b09d669</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>11</act:code>
  <act:description>selbst erschlossene Grundstücke und grundstücksgleiche Rechte ohne Bauten</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">9e313d1acd97df21be5255b271e6a0a6</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>110 im Zustand der eigenen Erschließung</act:name>
  <act:id type="guid">690efb93e27539668b9ea8e94a8f97d9</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>110</act:code>
  <act:description>im Zustand der eigenen Erschließung</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">b1041ea3d59e4f113dffc3295b09d669</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>111 selbst erschlossen</act:name>
  <act:id type="guid">6dd015c0de266a36d23e149be9b036dc</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>111</act:code>
  <act:description>selbst erschlossen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">b1041ea3d59e4f113dffc3295b09d669</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>12 Bauvorbereitungskosten</act:name>
  <act:id type="guid">4fba0c8b2797fe9798b50ec3acea5c77</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>12</act:code>
  <act:description>Bauvorbereitungskosten</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">9e313d1acd97df21be5255b271e6a0a6</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>13 Grundstücke mit unfertigen Bauten</act:name>
  <act:id type="guid">2999529b126c10c0232ecfaa4299e5dc</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>13</act:code>
  <act:description>Grundstücke und grundstücksgleiche Rechte mit unfertigen Bauten</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">9e313d1acd97df21be5255b271e6a0a6</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>14 Grundstücke mit fertigen Bauten</act:name>
  <act:id type="guid">a2f94ce0e03986a34379a23afe605108</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>14</act:code>
  <act:description>Grundstücke und grundstücksgleiche Rechte mit fertigen Bauten</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">9e313d1acd97df21be5255b271e6a0a6</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>15 noch nicht abgerechnete Betriebskosten</act:name>
  <act:id type="guid">acb2f8c350b900a227fc654f69fda725</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>15</act:code>
  <act:description>noch nicht abgerechnete Betriebskosten</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">9e313d1acd97df21be5255b271e6a0a6</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>150 noch nicht abgerechnete Beheizungs- und Warmwasserkosten</act:name>
  <act:id type="guid">c8017d4700912ada488898f5d962f19e</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>150</act:code>
  <act:description>noch nicht abgerechnete Beheizungs- und Warmwasserkosten</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">acb2f8c350b900a227fc654f69fda725</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>159 noch nicht abgerechnete andere Betriebskosten</act:name>
  <act:id type="guid">88d136dc41638091ed85a0d4ab17dbf8</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>159</act:code>
  <act:description>noch nicht abgerechnete andere Betriebskosten</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">acb2f8c350b900a227fc654f69fda725</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>16 andere unfertige Leistungen</act:name>
  <act:id type="guid">2fbbfd1b3aee8ede0dce7c5878aa92f1</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>16</act:code>
  <act:description>andere unfertige Leistungen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">9e313d1acd97df21be5255b271e6a0a6</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>160 noch nicht abgerechnete Betreuungsleistungen</act:name>
  <act:id type="guid">959eafe2780533c1b673c349e29b334a</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>160</act:code>
  <act:description>noch nicht abgerechnete Betreuungsleistungen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">2fbbfd1b3aee8ede0dce7c5878aa92f1</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>161 unfertige Bauleistungen auf fremdem Grund und Boden</act:name>
  <act:id type="guid">61fd04cc112020b137d3fb4814885561</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>161</act:code>
  <act:description>unfertige Bauleistungen auf fremdem Grund und Boden</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">2fbbfd1b3aee8ede0dce7c5878aa92f1</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>169 andere unfertige Leistungen</act:name>
  <act:id type="guid">a0413e7ee7db0f34a70df69f78aa4590</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>169</act:code>
  <act:description>andere unfertige Leistungen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">2fbbfd1b3aee8ede0dce7c5878aa92f1</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>17 andere Vorräte</act:name>
  <act:id type="guid">2909127ed137985f0be60095185f2b0f</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>17</act:code>
  <act:description>andere Vorräte</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">Warenkonto</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">9e313d1acd97df21be5255b271e6a0a6</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>170 Heizmaterial</act:name>
  <act:id type="guid">158d186f34072c6ab232fef9603118d2</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>170</act:code>
  <act:description>Heizmaterial</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">2909127ed137985f0be60095185f2b0f</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>171 Reparaturmaterial</act:name>
  <act:id type="guid">bf10383167a9271ec11e5fec2dee7067</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>171</act:code>
  <act:description>Reparaturmaterial und sonstige Materialvorräte</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">2909127ed137985f0be60095185f2b0f</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>18 geleistete Anzahlungen</act:name>
  <act:id type="guid">c572e47bef233e9a4e5766ae2979cd94</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
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  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
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  <act:commodity-scu>100</act:commodity-scu>
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    <cmdty:space>ISO4217</cmdty:space>
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    <cmdty:space>ISO4217</cmdty:space>
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    <cmdty:space>ISO4217</cmdty:space>
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  <act:commodity-scu>100</act:commodity-scu>
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  <act:name>200 Mietforderungen</act:name>
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  <act:type>RECEIVABLE</act:type>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>200</act:code>
  <act:description>Mietforderungen</act:description>
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  <act:name>2000 Mietenkontokorrent - Sammelkonto</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
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  <act:name>2001 Forderungen an ehemalige Mieter</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
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  <act:commodity-scu>100</act:commodity-scu>
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  <act:name>2002 Mietforderungen aus Umlagen</act:name>
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  <act:type>RECEIVABLE</act:type>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>2002</act:code>
  <act:description>Mietforderungen aus Umlagen</act:description>
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    <slot>
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  <act:name>2003 Forderungen aus Verpachtung</act:name>
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  <act:type>RECEIVABLE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>2003</act:code>
  <act:description>Forderungen aus Verpachtung</act:description>
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    <slot>
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  <act:name>201 Umlagenabrechnung</act:name>
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  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>201</act:code>
  <act:description>Umlagenabrechnung</act:description>
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  <act:name>205 zweifelhafte Mietforderungen</act:name>
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  <act:type>RECEIVABLE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>205</act:code>
  <act:description>zweifelhafte Mietforderungen</act:description>
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    <slot>
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  <act:name>209 Wertberichtigungen zu Mietforderungen</act:name>
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  <act:type>RECEIVABLE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
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  <act:description>Wertberichtigungen zu Mietforderungen</act:description>
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  <act:name>21 Forderungen aus dem Verkauf von Grundstücken</act:name>
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  <act:type>RECEIVABLE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>21</act:code>
  <act:description>Forderungen aus dem Verkauf von Grundstücken</act:description>
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  <act:name>210 Forderungen aus dem Verkauf von Grundstücken</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
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  <act:name>215 zweifelhafte Forderungen aus dem Verkauf von Grundstücken</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
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  <act:commodity-scu>100</act:commodity-scu>
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  <act:description>zweifelhafte Forderungen aus dem Verkauf von Grundstücken</act:description>
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  <act:name>219 Wertberichtigungen zu Forderungen uas dem Verkauf von Grundstücken</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
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  <act:commodity-scu>100</act:commodity-scu>
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  <act:description>Wertberichtigungen zu Forderungen uas dem Verkauf von Grundstücken</act:description>
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  <act:name>22 Forderungen aus Betreuungstätigkeit</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
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  <act:name>220 Forderungen aus Betreuungstätigkeit</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
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  <act:commodity-scu>100</act:commodity-scu>
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  <act:name>225 zweifelhafte Forderungen aus Betreuungstätigkeit</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
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  <act:commodity-scu>100</act:commodity-scu>
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  <act:name>229 Wertberichtigungen aus Betreuungstätigkeiten</act:name>
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  <act:commodity-scu>100</act:commodity-scu>
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  <act:name>23 Forderungen aus anderen Lieferungen und Leistungen</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
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  <act:commodity-scu>100</act:commodity-scu>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
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  <act:name>240 Forderungen an verbundene Unternehmen</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>240</act:code>
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  <act:name>241 Forderungen an Unternehmen, mit denen ein Beteiligungsverhältnis besteht</act:name>
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  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>241</act:code>
  <act:description>Forderungen an Unternehmen, mit denen ein Beteiligungsverhältnis besteht</act:description>
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  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>242</act:code>
  <act:description>Forderungen an Gesellschafter</act:description>
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      <slot:value type="string">GmbH</slot:value>
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  <act:type>ASSET</act:type>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>25</act:code>
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      <slot:value type="string">Kaution</slot:value>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
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<gnc:account version="2.0.0">
  <act:name>251 Forderungen aus Lohn-, Gehalts- und Reisekostenvorschüssen</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>251</act:code>
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<gnc:account version="2.0.0">
  <act:name>252 Schadenersatzansprüche gegenüber Versicherungen</act:name>
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  <act:type>RECEIVABLE</act:type>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>252</act:code>
  <act:description>Schadenersatzansprüche gegenüber Versicherungen</act:description>
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    <slot>
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<gnc:account version="2.0.0">
  <act:name>253 Vorsteuer</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>253</act:code>
  <act:description>Forderungen an das Finanzamt</act:description>
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      <slot:value type="string">Steuerüberzahlungen, Erstattungsansprüche</slot:value>
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<gnc:account version="2.0.0">
  <act:name>254 aufgelaufene Zinsen für Wertpapiere und Festgeldguthaben</act:name>
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  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>254</act:code>
  <act:description>aufgelaufene Zinsen für Wertpapiere und Festgeldguthaben</act:description>
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<gnc:account version="2.0.0">
  <act:name>255 rückständige und aufgelaufene Darlehenszinsen</act:name>
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  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>255</act:code>
  <act:description> rückständige und aufgelaufene Darlehenszinsen</act:description>
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    <slot>
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<gnc:account version="2.0.0">
  <act:name>256 rückständige und aufgelaufene Erbbauzinsen</act:name>
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  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>256</act:code>
  <act:description>rückständige und aufgelaufene Erbbauzinsen</act:description>
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    <slot>
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<gnc:account version="2.0.0">
  <act:name>257 rückständige und aufgelaufene Aufwandssubventionen</act:name>
  <act:id type="guid">bad4e2530fd557ab1d692cccdadba31c</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>257</act:code>
  <act:description>rückständige und aufgelaufene Aufwandssubventionen</act:description>
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      <slot:value type="string">true</slot:value>
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      <slot:value type="string">Forderungen an die öffentliche Hand</slot:value>
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<gnc:account version="2.0.0">
  <act:name>258 Darlehensforderungen</act:name>
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  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>258</act:code>
  <act:description>Darlehensforderungen</act:description>
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    <slot>
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      <slot:value type="string">true</slot:value>
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      <slot:value type="string">soweit sie nicht unter dem Gruppenkonto 087 zu erfassen sind</slot:value>
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<gnc:account version="2.0.0">
  <act:name>259 Forderungen aus aufgelaufenen sonstigen Erträgen</act:name>
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  <act:type>RECEIVABLE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>259</act:code>
  <act:description>Forderungen aus aufgelaufenen sonstigen Erträgen</act:description>
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      <slot:value type="string">andere Vermögensgegenstände</slot:value>
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  <act:name>26 Wertpapiere</act:name>
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  <act:type>RECEIVABLE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>26</act:code>
  <act:description>Wertpapiere</act:description>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>260 Anteile an verbundenen Unternehmen</act:name>
  <act:id type="guid">77ffcece599a90f3ef305ea7d6bba1e6</act:id>
  <act:type>RECEIVABLE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>260</act:code>
  <act:description>Anteile an verbundenen Unternehmen</act:description>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>261 eigene Anteile</act:name>
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  <act:type>RECEIVABLE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>261</act:code>
  <act:description>eigene Anteile</act:description>
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    <slot>
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      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>262 sonstige Wertpapiere</act:name>
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  <act:type>RECEIVABLE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>262</act:code>
  <act:description>sonstige Wertpapiere</act:description>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>27 flüssige Mittel</act:name>
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  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>27</act:code>
  <act:description>flüssige Mittel</act:description>
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    <slot>
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      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>270 Schecks</act:name>
  <act:id type="guid">217f707aca8d334502ad214a897fedad</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>270</act:code>
  <act:description>Schecks</act:description>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>271 Kassenbestand</act:name>
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  <act:type>CASH</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>271</act:code>
  <act:description>Kassenbestand</act:description>
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    <slot>
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<gnc:account version="2.0.0">
  <act:name>272 Bundesbankguthaben</act:name>
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  <act:type>BANK</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>272</act:code>
  <act:description>Bundesbankguthaben</act:description>
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    <slot>
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      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>273 Postbankguthaben</act:name>
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  <act:type>BANK</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>273</act:code>
  <act:description>Postbankguthaben</act:description>
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    <slot>
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      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>274 Guthaben bei Kreditinstituten</act:name>
  <act:id type="guid">1f6a5a98e8aef86e0097bcfd1c56975c</act:id>
  <act:type>BANK</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>274</act:code>
  <act:description>Guthaben bei Kreditinstituten</act:description>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:name>2740 Bank</act:name>
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  <act:type>BANK</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>2740</act:code>
  <act:description>Bankguthaben</act:description>
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<gnc:account version="2.0.0">
  <act:name>2745 Guthaben auf Sonderkonten</act:name>
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  <act:type>BANK</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>2745</act:code>
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<gnc:account version="2.0.0">
  <act:name>28 Bausparguthaben</act:name>
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  <act:type>BANK</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>28</act:code>
  <act:description>Bausparguthaben</act:description>
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    <slot>
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<gnc:account version="2.0.0">
  <act:name>29 aktive Rechnungsabgrenzungsposten</act:name>
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  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>29</act:code>
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<gnc:account version="2.0.0">
  <act:name>290 Geldbeschaffungskosten</act:name>
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  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>290</act:code>
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  <act:name>291 andere Rechnungsabgrenzungsposten</act:name>
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  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>291</act:code>
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<gnc:account version="2.0.0">
  <act:name>292 aktive Steuerabgrenzung</act:name>
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  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>292</act:code>
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<gnc:account version="2.0.0">
  <act:name>3 Eigenkapital / Rückstellungen</act:name>
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  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3</act:code>
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    <slot>
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<gnc:account version="2.0.0">
  <act:name>30 gezeichnetes Kapital</act:name>
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  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>30</act:code>
  <act:description>gezeichnetes Kapital</act:description>
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    <slot>
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<gnc:account version="2.0.0">
  <act:name>300 Grundkapital / Stammkapital / Geschäftsguthaben</act:name>
  <act:id type="guid">bff43a174f99db3d53ea90ca82d1f638</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>300</act:code>
  <act:description>Grundkapital / Stammkapital / Geschäftsguthaben</act:description>
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    <slot>
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<gnc:account version="2.0.0">
  <act:name>301 Eigenkapital</act:name>
  <act:id type="guid">0fb152896c3c402b618c53aad45cf44b</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>301</act:code>
  <act:description>Eigenkapital</act:description>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>3010 Privateinlagen</act:name>
  <act:id type="guid">786fb9802e420341480580995d4b0248</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3010</act:code>
  <act:description>Privateinlagen</act:description>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>3011 Privatentnahmen</act:name>
  <act:id type="guid">e337da64063eccbe406c473e595e2383</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3011</act:code>
  <act:description>Privatentnahmen</act:description>
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    <slot>
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      <slot:value type="string">true</slot:value>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>31 ausstehende Einlagen auf das gezeichnete Kapital</act:name>
  <act:id type="guid">8b90caaa6eba38b14c6a61e61189c327</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>31</act:code>
  <act:description>ausstehende Einlagen auf das gezeichnete Kapital</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>32 Kapitalrücklagen</act:name>
  <act:id type="guid">72b6a8bb463a853558b64ed9ac492f67</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>32</act:code>
  <act:description>Kapitalrücklagen</act:description>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>33 Gewinnrücklagen</act:name>
  <act:id type="guid">3e9e305a2641b8bd6db4bbde70773298</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>33</act:code>
  <act:description>Gewinnrücklagen / Ergebnisrücklagen</act:description>
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    <slot>
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<gnc:account version="2.0.0">
  <act:name>330 gesetzliche Rücklage</act:name>
  <act:id type="guid">69f5ed70ee41ef7919727ffdd7ee348e</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>330</act:code>
  <act:description>gesetzliche Rücklage</act:description>
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    <slot>
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      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>331 Rücklage für eigene Anteile</act:name>
  <act:id type="guid">c7cdbcc41a4e44c72670b7aec7767f2f</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>331</act:code>
  <act:description>Rücklage für eigene Anteile</act:description>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>332 gesellschaftsvertragliche / satzungsmäßige Rücklagen</act:name>
  <act:id type="guid">90d99fd2656afed21f2f43775cf8a2c9</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>332</act:code>
  <act:description>gesellschaftsvertragliche / satzungsmäßige Rücklagen</act:description>
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    <slot>
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      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>333 Bauerneuerungsrücklagen</act:name>
  <act:id type="guid">e1a755b35861ecfaf1093899b72b26ac</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>333</act:code>
  <act:description>Bauerneuerungsrücklagen</act:description>
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    <slot>
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      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>334 andere Gewinn- / Ergebnisrücklagen</act:name>
  <act:id type="guid">e8cda059c2e7bc0c202ce3c442b5efed</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>334</act:code>
  <act:description>andere Gewinn- / Ergebnisrücklagen</act:description>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>34 Ergebnis</act:name>
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  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>34</act:code>
  <act:description>Ergebnis</act:description>
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      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>340 Gewinn- / Verlustvortrag</act:name>
  <act:id type="guid">a79b4a6480270661c0e52852d7c781d2</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>340</act:code>
  <act:description>Gewinn- / Verlustvortrag</act:description>
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    <slot>
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      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>341 Jahresüberschuß / -Fehlbetrag</act:name>
  <act:id type="guid">94c62c5573c5a4a5bfb19d23b4d7c4a3</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>341</act:code>
  <act:description>Jahresüberschuß / -Fehlbetrag</act:description>
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    <slot>
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      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>342 Bilanzgewinn / -Verlust</act:name>
  <act:id type="guid">010b4a82224f64e6e21039ec755e6663</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>342</act:code>
  <act:description>Bilanzgewinn / -Verlust</act:description>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>35 Sonderposten mit Rücklageanteil / steuerrechtliche Wertberichtigungen</act:name>
  <act:id type="guid">78adbfe7d3670b6d8616aed6244b53dd</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>35</act:code>
  <act:description>Sonderposten mit Rücklageanteil / steuerrechtliche Wertberichtigungen</act:description>
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      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>350-354 Sonderposten mit Rücklageanteil</act:name>
  <act:id type="guid">600ae718948c05a1f05cba4bd026a4d9</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>350-354</act:code>
  <act:description>Sonderposten mit Rücklageanteil</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">78adbfe7d3670b6d8616aed6244b53dd</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>355-359 steuerrechtliche Wertberichtigungen</act:name>
  <act:id type="guid">0671900828309a0132f8cddc273d8308</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>355-359</act:code>
  <act:description>steuerrechtliche Wertberichtigungen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">78adbfe7d3670b6d8616aed6244b53dd</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>36 Rückstellungen für Pensionen und ähnliche Verpflichtungen</act:name>
  <act:id type="guid">42476d03cbe017397cd972cc81b621a6</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>36</act:code>
  <act:description>Rückstellungen für Pensionen und ähnliche Verpflichtungen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">8e16dabb80116112f8cb965da39b7bbb</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>37 Steuerrückstellungen</act:name>
  <act:id type="guid">7e0efb538184ee535b05d123b738c9f9</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>37</act:code>
  <act:description>Steuerrückstellungen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">8e16dabb80116112f8cb965da39b7bbb</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>370 Körperschaftssteuer</act:name>
  <act:id type="guid">e9d5e2743331a082e4e48ef5609871d9</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>370</act:code>
  <act:description>Körperschaftssteuer</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">7e0efb538184ee535b05d123b738c9f9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>371 Gewerbesteuer</act:name>
  <act:id type="guid">6613f2916795ad8bcc9d14c15057a81e</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>371</act:code>
  <act:description>Gewerbesteuer</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">7e0efb538184ee535b05d123b738c9f9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>372 Vermögenssteuer</act:name>
  <act:id type="guid">1a9872ba52883adf54bf4ef7c2e0aa04</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>372</act:code>
  <act:description>Vermögenssteuer</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">7e0efb538184ee535b05d123b738c9f9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>373 sonstige Steuern</act:name>
  <act:id type="guid">c6e37e43e9aa0063b9d17d1f775384e4</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>373</act:code>
  <act:description>sonstige Steuern</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">7e0efb538184ee535b05d123b738c9f9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>379 latente Steuern</act:name>
  <act:id type="guid">70932d4e1693da6dc9688f87fb95476e</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>379</act:code>
  <act:description>latente Steuern</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">§ 274 Abs. 1 HGB</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">7e0efb538184ee535b05d123b738c9f9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>38 Rückstellungen für Bauinstandhaltung</act:name>
  <act:id type="guid">bb500442e5fbf57d10b6326b6a782cb9</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>38</act:code>
  <act:description>Rückstellungen für Bauinstandhaltung</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">8e16dabb80116112f8cb965da39b7bbb</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>39 sonstige Rückstellungen</act:name>
  <act:id type="guid">e446d9a0ae1b6e3dcc8a5428ef029142</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>39</act:code>
  <act:description>sonstige Rückstellungen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">8e16dabb80116112f8cb965da39b7bbb</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>390 Rückstellungen für unterlassene Instandhaltungen</act:name>
  <act:id type="guid">a1696f3987811de50c5601517ba81576</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>390</act:code>
  <act:description>Rückstellungen für unterlassene Instandhaltungen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">Pflichtrückstellung gemäß § 249 Abs. 1 Satz 2 Ziff. 1 HGB</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">e446d9a0ae1b6e3dcc8a5428ef029142</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>391 Rückstellungen für unterlassene Instandhaltung innerhalb des 4.-12. Monats</act:name>
  <act:id type="guid">2add25f2d5e26504e58cab79731de4a8</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>391</act:code>
  <act:description>391 Rückstellungen für unterlassene Instandhaltung, Nachholung innerhalb des 4.-12. Monats</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">§ 249 Abs. 1 Satz 3 HGB</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">e446d9a0ae1b6e3dcc8a5428ef029142</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>392 Rückstellungen für Abraumbeseitigung</act:name>
  <act:id type="guid">2de8d88f7412e34f9e5d4fd200e753e8</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>392</act:code>
  <act:description>Rückstellungen für Abraumbeseitigung</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">e446d9a0ae1b6e3dcc8a5428ef029142</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>393 Rückstellungen für drohende Verluste aus schwebenden Geschäften</act:name>
  <act:id type="guid">293f7d0f2fc2731675ad0980730578f9</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>393</act:code>
  <act:description>Rückstellungen für drohende Verluste aus schwebenden Geschäften</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">e446d9a0ae1b6e3dcc8a5428ef029142</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>394 Rückstellungen für Gewährleistungsverpflichtungen</act:name>
  <act:id type="guid">5b91e7f76d90040d7c4023fe4f33ffb2</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>394</act:code>
  <act:description>Rückstellungen für Gewährleistungsverpflichtungen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">e446d9a0ae1b6e3dcc8a5428ef029142</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>395 Rückstellungen für Kosten der Hausbewirtschaftung</act:name>
  <act:id type="guid">14617eeb0ca3b76285b3c63dc79c7c46</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>395</act:code>
  <act:description>Rückstellungen für Kosten der Hausbewirtschaftung</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">e446d9a0ae1b6e3dcc8a5428ef029142</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>396 Rückstellungen für Abschluß-, Prüfungs- und Veröffentlichungskosten</act:name>
  <act:id type="guid">2af912d0b7d76ff032703651868f31d9</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>396</act:code>
  <act:description>Rückstellungen für Abschluß-, Prüfungs- und Veröffentlichungskosten</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">e446d9a0ae1b6e3dcc8a5428ef029142</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>397 Rückstellungen für sonstige Verwaltungskosten</act:name>
  <act:id type="guid">8606f9f01d63c5dd1b98ddff11bac8b1</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>397</act:code>
  <act:description>Rückstellungen für sonstige Verwaltungskosten</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">Urlaub, Jubiläum</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">e446d9a0ae1b6e3dcc8a5428ef029142</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>398 Rückstellungen für noch anfallende Baukosten</act:name>
  <act:id type="guid">23294aced5c497b36a82bc12773189a3</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>398</act:code>
  <act:description>Rückstellungen für noch anfallende Baukosten</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">e446d9a0ae1b6e3dcc8a5428ef029142</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>399 andere Rückstellungen</act:name>
  <act:id type="guid">47857308e9903a5c1483157d1af8b572</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>399</act:code>
  <act:description>andere Rückstellungen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">e446d9a0ae1b6e3dcc8a5428ef029142</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>4 Verbindlichkeiten</act:name>
  <act:id type="guid">9fc207bdb7cdbce85d824557bbf866b4</act:id>
  <act:type>PAYABLE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>4</act:code>
  <act:description>Verbindlichkeiten / passive Rechnungsabgrenzungsposten</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">Verbindlichkeiten / passive Rechnungsabgrenzungsposten</slot:value>
    </slot>
  </act:slots>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>40 Anleihen und Spareinlagen</act:name>
  <act:id type="guid">8220158bad45a65f25598781d365f2c4</act:id>
  <act:type>PAYABLE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>40</act:code>
  <act:description>Anleihen und Spareinlagen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">9fc207bdb7cdbce85d824557bbf866b4</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>400 Anleihen</act:name>
  <act:id type="guid">2884ba92a45bb85c8b125128e99af3d2</act:id>
  <act:type>PAYABLE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>400</act:code>
  <act:description>Anleihen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">8220158bad45a65f25598781d365f2c4</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>401 Spareinlagen</act:name>
  <act:id type="guid">db800e4c057c030013ff184c85926354</act:id>
  <act:type>PAYABLE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>401</act:code>
  <act:description>Spareinlagen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">8220158bad45a65f25598781d365f2c4</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>402 Verbindlichkeiten aus Sparbriefen</act:name>
  <act:id type="guid">6f56d4abb1c44581aab9c949d82c8e9e</act:id>
  <act:type>PAYABLE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>402</act:code>
  <act:description>Verbindlichkeiten aus Sparbriefen</act:description>
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  <act:name>472 Verbindlichkeiten gegenüber Mitgliedern (eG)</act:name>
  <act:id type="guid">06a1c1a5b9c0a5b4aec39f4d2be0eeb8</act:id>
  <act:type>PAYABLE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>472</act:code>
  <act:description>Verbindlichkeiten gegenüber Mitgliedern (eG)</act:description>
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    <slot>
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<gnc:account version="2.0.0">
  <act:name>473 Verbindlichkeiten aus Löhnen und Gehältern</act:name>
  <act:id type="guid">e5d473269eb288c322b2959c9b28d308</act:id>
  <act:type>PAYABLE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>473</act:code>
  <act:description>Verbindlichkeiten aus Löhnen und Gehältern</act:description>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>474 Verbindlichkeiten vermögenswirksame Sparleistungen</act:name>
  <act:id type="guid">47f17ba537fa2c63c2b65e6cd68eb6a8</act:id>
  <act:type>PAYABLE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>474</act:code>
  <act:description>Verbindlichkeiten vermögenswirksame Sparleistungen</act:description>
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    <slot>
      <slot:key>placeholder</slot:key>
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  <act:name>479 andere Verbindlichkeiten</act:name>
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  <act:type>PAYABLE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>479</act:code>
  <act:description>andere Verbindlichkeiten</act:description>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>4790 Verbindlichkeiten gegenüber Aktionären / Gesellschaftern</act:name>
  <act:id type="guid">f9520f2ccca9d79aabb31d77a99d0335</act:id>
  <act:type>PAYABLE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>4790</act:code>
  <act:description>Verbindlichkeiten gegenüber Aktionären / Gesellschaftern</act:description>
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    <slot>
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<gnc:account version="2.0.0">
  <act:name>4799 Verbindlichkeiten aus sonstigen aufgelaufenen Aufwendungen</act:name>
  <act:id type="guid">7f5715a5c437cfbcc6913158fdee4b88</act:id>
  <act:type>PAYABLE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>4799</act:code>
  <act:description>Verbindlichkeiten aus sonstigen aufgelaufenen Aufwendungen</act:description>
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    <slot>
      <slot:key>placeholder</slot:key>
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<gnc:account version="2.0.0">
  <act:name>47900 Verbindlichkeiten aus Lohn und Gehalt</act:name>
  <act:id type="guid">b8b4ae22c1fb91a60ffdfbc406920285</act:id>
  <act:type>PAYABLE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>47900</act:code>
  <act:description>Verbindlichkeiten aus Lohn und Gehalt</act:description>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>47901 Verbindlichkeiten aus vermögenswirksamen Leistungen</act:name>
  <act:id type="guid">0b5be96b6a8923158244ef46ab5662a0</act:id>
  <act:type>PAYABLE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>47901</act:code>
  <act:description>Verbindlichkeiten aus vermögenswirksamen Leistungen</act:description>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>49 passive Rechnungsabgrenzungsposten</act:name>
  <act:id type="guid">80b57591c3c60ce6cd363a682eda2adf</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>49</act:code>
  <act:description>passive Rechnungsabgrenzungsposten</act:description>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>5 Leistungsverrechnung</act:name>
  <act:id type="guid">7bc95ba29e4d88f66d6d0d5547e52cc2</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5</act:code>
  <act:description>Leistungsverrechnung</act:description>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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      <slot:value type="string">Freigehalten für eine Gliederung nach den betrieblichen Erfordernissen.</slot:value>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6 Erträge</act:name>
  <act:id type="guid">8f2a39256c7d57f96279e35109df8f83</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6</act:code>
  <act:description>Erträge</act:description>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>60 Umsatzerlöse aus der Hausbewirtschaftung</act:name>
  <act:id type="guid">f3ba7fabfb6089dedcaf3ebbe9f65ee1</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>60</act:code>
  <act:description>Umsatzerlöse aus der Hausbewirtschaftung</act:description>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>600 Sollmieten</act:name>
  <act:id type="guid">baeea7b12a4f4c9d7bf5738dc92a8e0e</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>600</act:code>
  <act:description>Sollmieten</act:description>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>601 Umlagen</act:name>
  <act:id type="guid">a72c58c5729085730316934c7daa842f</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>601</act:code>
  <act:description>Umlagen</act:description>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>602 Gebühren und Zuschläge</act:name>
  <act:id type="guid">a71789e68b585d2448a2aea767be8bdd</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>602</act:code>
  <act:description>Gebühren und Zuschläge</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">f3ba7fabfb6089dedcaf3ebbe9f65ee1</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>603 Miet-, Zins- und Aufwendungszuschüsse</act:name>
  <act:id type="guid">3f62eb935c2016dc90a612209c771687</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>603</act:code>
  <act:description>Miet-, Zins- und Aufwendungszuschüsse</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">f3ba7fabfb6089dedcaf3ebbe9f65ee1</act:parent>
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<gnc:account version="2.0.0">
  <act:name>604 Erträge aus nicht passivierten Aufwendungsdarlehen</act:name>
  <act:id type="guid">e9c82c77956ae64b4f4cd16220ba1ba1</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>604</act:code>
  <act:description>Erträge aus nicht passivierten Aufwendungsdarlehen</act:description>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>605 Pachterlöse</act:name>
  <act:id type="guid">ce58400fd1c954f938f4dd247addb498</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>605</act:code>
  <act:description>Pachterlöse aus bebauten Grundstücken</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">f3ba7fabfb6089dedcaf3ebbe9f65ee1</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>606 Erlöse aus Sondereinrichtungen</act:name>
  <act:id type="guid">26c60e248229a9afb59f8966f3617f7e</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>606</act:code>
  <act:description>Erlöse aus Sondereinrichtungen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">f3ba7fabfb6089dedcaf3ebbe9f65ee1</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>607 Erträge aus Mieterbelastung</act:name>
  <act:id type="guid">1c686696ddec68142844eec685d5896b</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>607</act:code>
  <act:description>Erträge aus Mieterbelastung</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">f3ba7fabfb6089dedcaf3ebbe9f65ee1</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>609 Erlösschmälerungen</act:name>
  <act:id type="guid">33568fa1f3615c5b3b0fc0f41698a6e9</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>609</act:code>
  <act:description>Erlösschmälerungen</act:description>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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    <slot>
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      <slot:value type="string">Korrekturen für die Konten 600-607</slot:value>
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  <act:parent type="guid">f3ba7fabfb6089dedcaf3ebbe9f65ee1</act:parent>
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<gnc:account version="2.0.0">
  <act:name>61 Umsatzerlöse aus Verkauf von Grundstücken</act:name>
  <act:id type="guid">2494171906966d31ac36fabaea2abc14</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>61</act:code>
  <act:description>Umsatzerlöse aus Verkauf von Grundstücken</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">8f2a39256c7d57f96279e35109df8f83</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>610 Umsatzerlöse aus dem Verkauf von bebauten Grundstücken</act:name>
  <act:id type="guid">706cd987a2e6c71e7d03aa8f7ebb7cb6</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>610</act:code>
  <act:description>Umsatzerlöse aus dem Verkauf von bebauten Grundstücken</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">2494171906966d31ac36fabaea2abc14</act:parent>
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<gnc:account version="2.0.0">
  <act:name>611 Umsatzerlöse aus dem Verkauf von unbebauten Grundstücken</act:name>
  <act:id type="guid">00cee177470c334b0d07532711cc09fb</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>611</act:code>
  <act:description>Umsatzerlöse aus dem Verkauf von unbebauten Grundstücken</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">2494171906966d31ac36fabaea2abc14</act:parent>
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<gnc:account version="2.0.0">
  <act:name>62 Umsatzerlöse aus Betreuungstätigkeit</act:name>
  <act:id type="guid">16cbfcab62ad4045d6163b32dc5383e4</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>62</act:code>
  <act:description>Umsatzerlöse aus Betreuungstätigkeit</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">8f2a39256c7d57f96279e35109df8f83</act:parent>
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<gnc:account version="2.0.0">
  <act:name>620 Umsatzerlöse aus Baubetreuung</act:name>
  <act:id type="guid">6e48105817ad6bf07b1b12a6134702d1</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
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  <act:name>712 Kosten der Erschließung</act:name>
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  <act:type>EXPENSE</act:type>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>712</act:code>
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<gnc:account version="2.0.0">
  <act:name>713 Kosten des Bauwerks</act:name>
  <act:id type="guid">8d26a73010a33dcdcdfe0375a045427a</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>713</act:code>
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    <slot>
      <slot:key>placeholder</slot:key>
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<gnc:account version="2.0.0">
  <act:name>714 Kosten des Geräts</act:name>
  <act:id type="guid">9d43cb465d0f38d6842af562d09c592f</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>714</act:code>
  <act:description>Kosten des Geräts</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>715 Kosten der Außenanlagen</act:name>
  <act:id type="guid">741d9f8cb5ee6c8df4918e8f841eba2e</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>715</act:code>
  <act:description>Kosten der Außenanlagen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>716 Kosten der zusätzlichen Maßnahmen</act:name>
  <act:id type="guid">11378f553c636f513a1a7e23fab8c92d</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>716</act:code>
  <act:description>Kosten der zusätzlichen Maßnahmen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>717 Baunebenkosten</act:name>
  <act:id type="guid">39b749852cb82c4f0b9a322d70ecc3fc</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>717</act:code>
  <act:description>Baunebenkosten</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">24343d3bd2acc3ba6ccc4409f0b873a0</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>719 Baukostenminderung</act:name>
  <act:id type="guid">f3330dd97b0f99b756cdc00ca55360a1</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>719</act:code>
  <act:description>Baukostenminderung</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>72 Betreuungskosten</act:name>
  <act:id type="guid">4a4338b225a35ba60a2356f06f6b003a</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>72</act:code>
  <act:description>Betreuungskosten</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>720 Kosten der Bauvorbereitung</act:name>
  <act:id type="guid">33ad396489fdfbbd7bbd031d76b77e2a</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>720</act:code>
  <act:description>Kosten der Bauvorbereitung</act:description>
  <act:parent type="guid">4a4338b225a35ba60a2356f06f6b003a</act:parent>
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<gnc:account version="2.0.0">
  <act:name>721 Kosten des Baugrundstücks</act:name>
  <act:id type="guid">c697d825efddec76e671e10174cc6010</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>721</act:code>
  <act:description>Kosten des Baugrundstücks</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>722 Kosten der Erschließung</act:name>
  <act:id type="guid">153ea357296a40d12608f7fb8f56f09a</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>722</act:code>
  <act:description>Kosten der Erschließung</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>723 Kosten des Bauwerks</act:name>
  <act:id type="guid">37cf7c71a9379e8c3d193641c73f9372</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>723</act:code>
  <act:description>Kosten des Bauwerks</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>724 Kosten des Geräts</act:name>
  <act:id type="guid">a830c6bc8dbd843bad6a173371c3fea6</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>724</act:code>
  <act:description>Kosten des Geräts</act:description>
  <act:slots>
    <slot>
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      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>725 Kosten der Außenanlagen</act:name>
  <act:id type="guid">10e9152443ab3eca37912019ec7dd7c1</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>725</act:code>
  <act:description>Kosten der Außenanlagen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>726 Kosten der zusätzlichen Maßnahmen</act:name>
  <act:id type="guid">124befc62fbee650e4d3097ac2ed80bb</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>726</act:code>
  <act:description>Kosten der zusätzlichen Maßnahmen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>727 Baunebenkosten</act:name>
  <act:id type="guid">bd6b663939fdfa1205faa8f88bbeae17</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>727</act:code>
  <act:description>Baunebenkosten</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">4a4338b225a35ba60a2356f06f6b003a</act:parent>
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<gnc:account version="2.0.0">
  <act:name>729 Baukostenminderung</act:name>
  <act:id type="guid">aeebb79f8aff983914a8e65d1a4fa464</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>729</act:code>
  <act:description>Baukostenminderung</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">4a4338b225a35ba60a2356f06f6b003a</act:parent>
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<gnc:account version="2.0.0">
  <act:name>8 Aufwendungen</act:name>
  <act:id type="guid">b55778eb7c96526af5214ee2e9b5b55d</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8</act:code>
  <act:description>Aufwendungen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>80 Aufwendungen für die Hausbewirtschaftung</act:name>
  <act:id type="guid">66c2d5d43e365c9d5a7980620838870b</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>80</act:code>
  <act:description>Aufwendungen für die Hausbewirtschaftung</act:description>
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    <slot>
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      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>800 Betriebskosten</act:name>
  <act:id type="guid">ee3372236f4efd10192a037eef4b8ef5</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>800</act:code>
  <act:description>Betriebskosten</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">66c2d5d43e365c9d5a7980620838870b</act:parent>
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<gnc:account version="2.0.0">
  <act:name>8000 Kosten der Wasserversorgung</act:name>
  <act:id type="guid">63406f57fc8f98afa541a4926a9511b5</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8000</act:code>
  <act:description>Kosten der Wasserversorgung</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  </act:slots>
  <act:parent type="guid">ee3372236f4efd10192a037eef4b8ef5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8001 Kosten der Entwässerung</act:name>
  <act:id type="guid">3fded284efaad2edea81a4d5e61391f8</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8001</act:code>
  <act:description>Kosten der Entwässerung</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">ee3372236f4efd10192a037eef4b8ef5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8002 Kosten der Beheizung</act:name>
  <act:id type="guid">c299ac91ac132a8d1c43720b56e2eb24</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8002</act:code>
  <act:description>Kosten der Beheizung</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
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  <act:parent type="guid">ee3372236f4efd10192a037eef4b8ef5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8003 Kosten der Warmwasserversorgung</act:name>
  <act:id type="guid">451fe4354c3c501173bb5a85604606ca</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8003</act:code>
  <act:description>Kosten der Warmwasserversorgung</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">ee3372236f4efd10192a037eef4b8ef5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8004 Kosten für Aufzugsanlagen</act:name>
  <act:id type="guid">f2bfd050972b3bcf5a0218cbd2d79439</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8004</act:code>
  <act:description>Kosten für Aufzugsanlagen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>8005 Kosten der Straßenreinigung</act:name>
  <act:id type="guid">657f4c6a92a717929a0b6d90b2a26a3d</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8005</act:code>
  <act:description>Kosten der Straßenreinigung</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">ee3372236f4efd10192a037eef4b8ef5</act:parent>
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<gnc:account version="2.0.0">
  <act:name>8006 Kosten der Müllabfuhr</act:name>
  <act:id type="guid">815bcbe00b5a6c6c3db86a38bfbfaf19</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8006</act:code>
  <act:description>Kosten der Müllabfuhr</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">ee3372236f4efd10192a037eef4b8ef5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8007 Kosten der Hausreinigung</act:name>
  <act:id type="guid">dc238e9c67582c1a7c27ced85b6496ca</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8007</act:code>
  <act:description>Kosten der Hausreinigung</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">ee3372236f4efd10192a037eef4b8ef5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8008 Kosten der Ungezieferbekämpfung</act:name>
  <act:id type="guid">7bdc8413e21b8efc26edf3b771e54073</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8008</act:code>
  <act:description>Kosten der Ungezieferbekämpfung</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">ee3372236f4efd10192a037eef4b8ef5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8009 Kosten der Gartenpflege</act:name>
  <act:id type="guid">33c89491567c6ac9eeee0d7a905d785e</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8009</act:code>
  <act:description>Kosten der Gartenpflege</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">ee3372236f4efd10192a037eef4b8ef5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8010 Kosten für Spielplätze</act:name>
  <act:id type="guid">c58758b4dde88861df991f109f3ccbad</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8010</act:code>
  <act:description>Kosten für Spielplätze</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">ee3372236f4efd10192a037eef4b8ef5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8011 Kosten für Beleuchtung</act:name>
  <act:id type="guid">2fa6f751d3cd34cedd9d4909452e1ce2</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8011</act:code>
  <act:description>Kosten für Beleuchtung</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">ee3372236f4efd10192a037eef4b8ef5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8012 Kosten für Schornsteinreinigung</act:name>
  <act:id type="guid">71e64a1adbb10aad2499e008e68c6302</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8012</act:code>
  <act:description>Kosten für Schornsteinreinigung</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">ee3372236f4efd10192a037eef4b8ef5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8013 Kosten für Sach- und Haftpflichversicherung</act:name>
  <act:id type="guid">36a698558201fb2eda419286dbf394b7</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8013</act:code>
  <act:description>Kosten für Sach- und Haftpflichversicherung</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">ee3372236f4efd10192a037eef4b8ef5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8014 Kosten für fremde Hauswartleistungen</act:name>
  <act:id type="guid">c87cbe6e7c351c553e6460dbbd082a6c</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8014</act:code>
  <act:description>Kosten für fremde Hauswartleistungen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">ee3372236f4efd10192a037eef4b8ef5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8015 Kosten des Betriebs von Gemeinschaftsantennen</act:name>
  <act:id type="guid">b6447549f390e49acff37fbe2770daeb</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8015</act:code>
  <act:description>Kosten des Betriebs von Gemeinschaftsantennen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">ee3372236f4efd10192a037eef4b8ef5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8016 Kosten des Betriebs der mit einem Breitbandkabelnetz verbundenen privaten Verteileranlagen </act:name>
  <act:id type="guid">101e136d4a0af20cf89141519a3ab1d4</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8016</act:code>
  <act:description>Kosten des Betriebs der mit einem Breitbandkabelnetz verbundenen privaten Verteileranlagen </act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">ee3372236f4efd10192a037eef4b8ef5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8017 Kosten des Betriebs der maschinellen Wascheinrichtungen</act:name>
  <act:id type="guid">f63b6e627f35f426cda3cc81bead519c</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8017</act:code>
  <act:description>Kosten des Betriebs der maschinellen Wascheinrichtungen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">ee3372236f4efd10192a037eef4b8ef5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>802-804 andere Betriebskosten</act:name>
  <act:id type="guid">89d0277fde0cf374f3c6a2dd9428c420</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>802-804</act:code>
  <act:description>andere Betriebskosten</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">66c2d5d43e365c9d5a7980620838870b</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>805 Instandhaltungskosten</act:name>
  <act:id type="guid">5f7bd0aeac606a9b5c9ca78cc07b762a</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>805</act:code>
  <act:description>Instandhaltungskosten</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">Reparaturkosten</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">66c2d5d43e365c9d5a7980620838870b</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8050 Kosten der baulichen Instandhaltung</act:name>
  <act:id type="guid">58eeda0a3128c1f5899f15cfcf0efdc0</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8050</act:code>
  <act:description>Kosten der baulichen Instandhaltung</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">5f7bd0aeac606a9b5c9ca78cc07b762a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8051 Kosten für Schönheitsreparaturen</act:name>
  <act:id type="guid">afc78a8fb40773c78a5a91c6015857be</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8051</act:code>
  <act:description>Kosten für Schönheitsreparaturen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">5f7bd0aeac606a9b5c9ca78cc07b762a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8052 Kosten der Instandhaltung unternehmenseigener Straßen und Wege</act:name>
  <act:id type="guid">f0829f16247adceec87a2bcb633abd98</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8052</act:code>
  <act:description>Kosten der Instandhaltung unternehmenseigener Straßen und Wege</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">5f7bd0aeac606a9b5c9ca78cc07b762a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8053 Kosten der Instandhaltung für Gemeinschtsanlagenn und Folgeeinrichtungen</act:name>
  <act:id type="guid">c3e8cf6e5917389ff12ac9965161a83d</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8053</act:code>
  <act:description>Kosten der Instandhaltung für Gemeinschtsanlagenn und Folgeeinrichtungen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">5f7bd0aeac606a9b5c9ca78cc07b762a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>806-807 andere Instandhaltungskosten</act:name>
  <act:id type="guid">dd8c74d09d6ab1aabef548b9fa079ae8</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>806-807</act:code>
  <act:description>andere Instandhaltungskosten</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">66c2d5d43e365c9d5a7980620838870b</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>808 Zuführung zur Rückstellung für unterlassene Instandhaltung</act:name>
  <act:id type="guid">470fb5c7609d87bd475065866f588d31</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>808</act:code>
  <act:description>Zuführung zur Rückstellung für unterlassene Instandhaltung</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">66c2d5d43e365c9d5a7980620838870b</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>809 andere Aufwendungen der Hausbewirtschaftung</act:name>
  <act:id type="guid">931efe52ea5b0767fde1184ea7a39587</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>809</act:code>
  <act:description>andere Aufwendungen der Hausbewirtschaftung</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">66c2d5d43e365c9d5a7980620838870b</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8090 Pachtaufwendungen</act:name>
  <act:id type="guid">c670845466f3939b756eb24fc56e4392</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8090</act:code>
  <act:description>Pachtaufwendungen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">931efe52ea5b0767fde1184ea7a39587</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8091 Kosten für Miet- und Räumungsklagen</act:name>
  <act:id type="guid">fce8ae21230ec0ed355b1ca72d69dd6c</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8091</act:code>
  <act:description>Kosten für Miet- und Räumungsklagen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">931efe52ea5b0767fde1184ea7a39587</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8093 Erbbauzinsen</act:name>
  <act:id type="guid">a48bad37c0600237254486d24a6b55cf</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8093</act:code>
  <act:description>Erbbauzinsen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">931efe52ea5b0767fde1184ea7a39587</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8094 Vertriebskosten</act:name>
  <act:id type="guid">9975b2e3591d12311a4de60a0ea85822</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8094</act:code>
  <act:description>Vertriebskosten</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">931efe52ea5b0767fde1184ea7a39587</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8098 Versicherungsbelastung</act:name>
  <act:id type="guid">86dc973b2b7906310616fb8a490e3677</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8098</act:code>
  <act:description>Versicherungsbelastung</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">931efe52ea5b0767fde1184ea7a39587</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8099 Mieterbelastung</act:name>
  <act:id type="guid">62357002611908e46555f691d4d0c361</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8099</act:code>
  <act:description>Mieterbelastung</act:description>
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  <act:name>81 Aufwendungen für Verkaufsgrundstücke</act:name>
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  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>81</act:code>
  <act:description>Aufwendungen für Verkaufsgrundstücke</act:description>
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    <slot>
      <slot:key>placeholder</slot:key>
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<gnc:account version="2.0.0">
  <act:name>810 Fremdkosten</act:name>
  <act:id type="guid">b8b564f0d45bf32d43ab0c8ccb0ba319</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>810</act:code>
  <act:description>Fremdkosten</act:description>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>8100 Kosten der Bauvorbereitung</act:name>
  <act:id type="guid">84e0b4289f22a0bf46e38c33391fd286</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8100</act:code>
  <act:description>Kosten der Bauvorbereitung</act:description>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>8102 Kosten der Erschließung</act:name>
  <act:id type="guid">8f2ba30f59aeed2bbf769a27e1d55141</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8102</act:code>
  <act:description>Kosten der Erschließung</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>8103 Kosten des Bauwerks</act:name>
  <act:id type="guid">2b83ab60e93022a6571a049cd560b7f0</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8103</act:code>
  <act:description>Kosten des Bauwerks</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8104 Kosten des Geräts</act:name>
  <act:id type="guid">3a397af28df5577f2e0ffac51eb17bde</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8104</act:code>
  <act:description>Kosten des Geräts</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>8105 Kosten der Außenanlagen</act:name>
  <act:id type="guid">7a297d6d56cc2b9dd3df83f868873290</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8105</act:code>
  <act:description>Kosten der Außenanlagen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8106 Kosten für zusätzliche Maßnahmen</act:name>
  <act:id type="guid">ed44ee90ed69c1d780529da68c191fab</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8106</act:code>
  <act:description>Kosten für zusätzliche Maßnahmen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">b8b564f0d45bf32d43ab0c8ccb0ba319</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8107 Baunebenkosten</act:name>
  <act:id type="guid">23c0fd442762db6f418fb818804b4132</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8107</act:code>
  <act:description>Baunebenkosten</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">b8b564f0d45bf32d43ab0c8ccb0ba319</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>811 Buchwert der in die Bebauung übernommenen Grundstücke</act:name>
  <act:id type="guid">52f33a7236a544d18e02666ae772c36c</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>811</act:code>
  <act:description>Buchwert der in die Bebauung übernommenen Grundstücke</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  </act:slots>
  <act:parent type="guid">3696ced54a345931dcc5a122f3eed648</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>812 Buchwert der verkauften unbebauten Grundstücke</act:name>
  <act:id type="guid">914ea23d2a738e8c157312c063542d39</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>812</act:code>
  <act:description>Buchwert der verkauften unbebauten Grundstücke</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">3696ced54a345931dcc5a122f3eed648</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>813 Buchwert bebaut erworbener Grundstücke</act:name>
  <act:id type="guid">a317bce4c7a5445f4080bf362a24b32a</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>813</act:code>
  <act:description>Buchwert bebaut erworbener Grundstücke</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">3696ced54a345931dcc5a122f3eed648</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>814 Zuführungen zu Rückstellungen für noch anfallende Kosten</act:name>
  <act:id type="guid">958b78a4c20483f9537a3489e340b05c</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>814</act:code>
  <act:description>Zuführungen zu Rückstellungen für noch anfallende Kosten</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>815 laufende Aufwendungen für Eigentumsobjekte während des Vorhaltezeitraums</act:name>
  <act:id type="guid">e156b29833f12ad808f43734db8f1c14</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>815</act:code>
  <act:description>laufende Aufwendungen für Eigentumsobjekte während des Vorhaltezeitraums</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>817 Vertriebskosten</act:name>
  <act:id type="guid">cf65fed26942349a4a0ceaf4e56d9ba7</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>817</act:code>
  <act:description>Vertriebskosten</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  </act:slots>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>818 Abschreibungen auf unbebaute Grundstücke des Umlaufvermögens</act:name>
  <act:id type="guid">38de714d72f510eb4898304c17d274cb</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>818</act:code>
  <act:description>Abschreibungen auf Grundstücke und grundstücksgleiche Rechte ohne Bauten des Umlaufvermögens</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  </act:slots>
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<gnc:account version="2.0.0">
  <act:name>8180 noch nicht erschlossen</act:name>
  <act:id type="guid">5deee6d820e31e8a978c854e84867608</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8180</act:code>
  <act:description>noch nicht erschlossen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8182 durch Dritte erschlossen</act:name>
  <act:id type="guid">73a4f851d79c23e589aa7e0b71347c7a</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8182</act:code>
  <act:description>erschlossen erworben, durch Dritte erschlossen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>819 sonstige Aufwendungen für Verkaufsgrundstücke</act:name>
  <act:id type="guid">497d97e324650a7cdc4b47cadee34164</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>819</act:code>
  <act:description>sonstige Aufwendungen für Verkaufsgrundstücke</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>82 Aufwendungen für andere Lieferungen und Leistungen</act:name>
  <act:id type="guid">171c3980c035ac65af61e81b703f0f3b</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>82</act:code>
  <act:description>Aufwendungen für andere Lieferungen und Leistungen</act:description>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">Wareneinkauf</slot:value>
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  </act:slots>
  <act:parent type="guid">b55778eb7c96526af5214ee2e9b5b55d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>820 Fremdkosten für die Baubetreuung</act:name>
  <act:id type="guid">f72c000a95743dd212508ce3dfce198b</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>820</act:code>
  <act:description>Fremdkosten für die Baubetreuung</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">171c3980c035ac65af61e81b703f0f3b</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>821 Fremdksoten für die Verwaltungsbetreuung</act:name>
  <act:id type="guid">653e44675bd226a913b9231be5b99610</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>821</act:code>
  <act:description>Fremdksoten für die Verwaltungsbetreuung</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">171c3980c035ac65af61e81b703f0f3b</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>822 Kosten für die Geschäftsbesorgung durch Dritte</act:name>
  <act:id type="guid">2633005513d621b282c4ed25861f3348</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>822</act:code>
  <act:description>Kosten für die Geschäftsbesorgung durch Dritte</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  </act:slots>
  <act:parent type="guid">171c3980c035ac65af61e81b703f0f3b</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>829 Aufwendungen für andere Sach- und Dientsleistungen</act:name>
  <act:id type="guid">f64db6836645f9367910a07f8fd8b7af</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>829</act:code>
  <act:description>Aufwendungen für andere Sach- und Dientsleistungen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">171c3980c035ac65af61e81b703f0f3b</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>83 Personalaufwand</act:name>
  <act:id type="guid">af842dcd9a94f1fe58a1d53865f6f64e</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>83</act:code>
  <act:description>Personalaufwand</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  </act:slots>
  <act:parent type="guid">b55778eb7c96526af5214ee2e9b5b55d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>830 Löhne und Gehälter</act:name>
  <act:id type="guid">22cb2c09afc7122ab386889c62d47139</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>830</act:code>
  <act:description>Löhne und Gehälter</act:description>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>8300 Löhne</act:name>
  <act:id type="guid">268e8b35394c0472836ec3c133562f6e</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8300</act:code>
  <act:description>Löhne</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  </act:slots>
  <act:parent type="guid">22cb2c09afc7122ab386889c62d47139</act:parent>
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<gnc:account version="2.0.0">
  <act:name>83000 Löhne für Verwalter und Hausmeister</act:name>
  <act:id type="guid">cd8b6b15aead403318701dbb845deda0</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>83000</act:code>
  <act:description>Löhne für Verwalter und Hausmeister83000 Löhne für Verwalter und Hausmeister</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>83001 Löhne für Handwerker</act:name>
  <act:id type="guid">ecbcb07e6b40bd874400f324b935619a</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>83001</act:code>
  <act:description>Löhne für Handwerker</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">268e8b35394c0472836ec3c133562f6e</act:parent>
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<gnc:account version="2.0.0">
  <act:name>8301 Gehälter</act:name>
  <act:id type="guid">e8a8778e9d528bd8fdf4ef7e1cade6f1</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8301</act:code>
  <act:description>Gehälter</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  </act:slots>
  <act:parent type="guid">22cb2c09afc7122ab386889c62d47139</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>83010 Gehälter der Geschäftsleitung</act:name>
  <act:id type="guid">49f5e5083a7a1b7156f67f099ae4aa52</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>83010</act:code>
  <act:description>Gehälter der Geschäftsleitung</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">e8a8778e9d528bd8fdf4ef7e1cade6f1</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>83011 Gehälter der kaufmännischen Angestellten</act:name>
  <act:id type="guid">7a0c1979754fdad6b19b7fd00209f9bf</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>83011</act:code>
  <act:description>Gehälter der kaufmännischen Angestellten</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  </act:slots>
  <act:parent type="guid">e8a8778e9d528bd8fdf4ef7e1cade6f1</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>831 soziale Abgaben</act:name>
  <act:id type="guid">a0fb70ee51d48bdb8543671dd1d6437e</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>831</act:code>
  <act:description>soziale Abgaben</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  </act:slots>
  <act:parent type="guid">af842dcd9a94f1fe58a1d53865f6f64e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>832 Aufwendungen für Altersversorgung</act:name>
  <act:id type="guid">d895726300ac118b5604017cc777e3e4</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>832</act:code>
  <act:description>Aufwendungen für Altersversorgung</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">af842dcd9a94f1fe58a1d53865f6f64e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8320 Zuführung zu Pensionsrückstellungen</act:name>
  <act:id type="guid">e74d0c17207c62eff3575dbd2c427f27</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8320</act:code>
  <act:description>Zuführung zu Pensionsrückstellungen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">d895726300ac118b5604017cc777e3e4</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8321 Pensionszahlungen</act:name>
  <act:id type="guid">b2e590fe516504cb0bb2c75e5afe7934</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8321</act:code>
  <act:description>Pensionszahlungen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  </act:slots>
  <act:parent type="guid">d895726300ac118b5604017cc777e3e4</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8322 Zahlungen an Lebensversicherungen und Pensionskassen</act:name>
  <act:id type="guid">a0527b1ce89c2df5650da29c214ac982</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8322</act:code>
  <act:description>Zahlungen an Lebensversicherungen und Pensionskassen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">d895726300ac118b5604017cc777e3e4</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>833 Aufwendungen für Unterstützung</act:name>
  <act:id type="guid">f1a385f6ef672a9b0f841c2ad6dbc644</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>833</act:code>
  <act:description>Aufwendungen für Unterstützung</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  </act:slots>
  <act:parent type="guid">af842dcd9a94f1fe58a1d53865f6f64e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>834 vermögenswirksame Leistungen</act:name>
  <act:id type="guid">e16f4cb6d53c3c1a6e783d176f174dd0</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>834</act:code>
  <act:description>vermögenswirksame Leistungen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">af842dcd9a94f1fe58a1d53865f6f64e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>84 Abschreibungen</act:name>
  <act:id type="guid">5c9626aa9e7e7e55cbc5c7e39f64eb75</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>84</act:code>
  <act:description>Abschreibungen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  </act:slots>
  <act:parent type="guid">b55778eb7c96526af5214ee2e9b5b55d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>840 Abschreibungen auf Sachanlagen</act:name>
  <act:id type="guid">be0759753e18d8c614db7c0c639efd20</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>840</act:code>
  <act:description>Abschreibungen auf Sachanlagen und immaterielle Vermögensgegenstände sowie auf aktivierte Aufwendungen für die Ingangsetzung und Erweiterung des Geschäftsbetriebs</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">außer Sonderabschreibungen gemäß § 254 HGB</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">5c9626aa9e7e7e55cbc5c7e39f64eb75</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>841 Sonderabschreibungen auf Sachanlagen</act:name>
  <act:id type="guid">5ac03118f9631dc2f8d99f7ae54db50c</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>841</act:code>
  <act:description>Sonderabschreibungen auf Sachanlagen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">gemäß § 254 HGB</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">5c9626aa9e7e7e55cbc5c7e39f64eb75</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>843 Abschreibungen auf Vermögensgegenstände des Umlaufvermögens</act:name>
  <act:id type="guid">0d84a509c7a86b3e456f9bf618a72ef9</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>843</act:code>
  <act:description>Abschreibungen auf Vermögensgegenstände des Umlaufvermögens, soweit diese die im Unternehmen üblichen Abschreibungen überschreiten</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  </act:slots>
  <act:parent type="guid">5c9626aa9e7e7e55cbc5c7e39f64eb75</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>85 sonstige betriebliche Aufwendungen</act:name>
  <act:id type="guid">c607994c2fbf6006ee404a619fdb3c60</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>85</act:code>
  <act:description>sonstige betriebliche Aufwendungen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">b55778eb7c96526af5214ee2e9b5b55d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>850 sächliche Verwaltungsaufwendungen</act:name>
  <act:id type="guid">1af1c1fef61681408ba967c4dd99d471</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>850</act:code>
  <act:description>sächliche Verwaltungsaufwendungen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  </act:slots>
  <act:parent type="guid">c607994c2fbf6006ee404a619fdb3c60</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8502 Bewirtung aus geschäftlichem Anlaß</act:name>
  <act:id type="guid">fbae464353199fab3e15a3f7fd2527c1</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8502</act:code>
  <act:description>Bewirtung aus geschäftlichem Anlaß</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">§ 4 Abs. 5 Nr. 2 EStG</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">1af1c1fef61681408ba967c4dd99d471</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8503 sonstige Bewirtungskosten</act:name>
  <act:id type="guid">013a36141fbfd4544b1f646605ad90df</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8503</act:code>
  <act:description>sonstige Bewirtungskosten</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">1af1c1fef61681408ba967c4dd99d471</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8504 Werbegeschenke über 25 Euro</act:name>
  <act:id type="guid">6e07043d3872a87ccc7a6a0e399c4c68</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8504</act:code>
  <act:description>Werbegeschenke über 25 Euro</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">§ 4 Abs. 5 Nr. 1 EStG</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">1af1c1fef61681408ba967c4dd99d471</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8505 sonstige Werbegeschenke über 25 Euro</act:name>
  <act:id type="guid">575ada25ac4c692228305f5e51c974f3</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8505</act:code>
  <act:description>sonstige Werbegeschenke über 25 Euro</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">1af1c1fef61681408ba967c4dd99d471</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8506 Kostenerstattungen an Aufsichtsräte</act:name>
  <act:id type="guid">7383874945d372af05f05272dd4dcb52</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8506</act:code>
  <act:description>Kostenerstattungen an Aufsichtsräte (steuerlich voll abzugsfähig)</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">1af1c1fef61681408ba967c4dd99d471</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8507 Aufsichtsratsvergütungen</act:name>
  <act:id type="guid">d705046d4d8ca91ce98bb6564f525469</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
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      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">16e1705fd39d5d060b0a90462887a671</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>91 Vertriebskosten</act:name>
  <act:id type="guid">c6aff40b087b75144efc7110a63569a3</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>91</act:code>
  <act:description>Vertriebskosten</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">7fbbb298b9decc0f0ee0a52e26403095</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>92 allgemeine Verwaltungskosten</act:name>
  <act:id type="guid">299fdf6e671157ef06a73e498eca006a</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>92</act:code>
  <act:description>allgemeine Verwaltungskosten</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">7fbbb298b9decc0f0ee0a52e26403095</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>93 sonstige betriebliche Aufwendungen</act:name>
  <act:id type="guid">5ac17854f1804df62bb8cd8c183cbeb3</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>93</act:code>
  <act:description>sonstige betriebliche Aufwendungen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">7fbbb298b9decc0f0ee0a52e26403095</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>94 Personalkosten</act:name>
  <act:id type="guid">01476748e56945b6a4dd83d44bc83464</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>94</act:code>
  <act:description>Personalkosten</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">7fbbb298b9decc0f0ee0a52e26403095</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>95 sächliche Kosten</act:name>
  <act:id type="guid">2d2ec7fc2528337ef737c67ef20e383e</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>95</act:code>
  <act:description>sächliche Kosten</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">7fbbb298b9decc0f0ee0a52e26403095</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>96 Aufwandsverrechnungskonten</act:name>
  <act:id type="guid">6f93b8f5a2c8a7c9fa6a66f0e9e97303</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>96</act:code>
  <act:description>Aufwandsverrechnungskonten</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">7fbbb298b9decc0f0ee0a52e26403095</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>97 Verrechnungskonten für Aktivierungen</act:name>
  <act:id type="guid">29413d7be1065dc71fea1f674dff3c84</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>97</act:code>
  <act:description>Verrechnungskonten für Aktivierungen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">7fbbb298b9decc0f0ee0a52e26403095</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>98 Abschlußkonten</act:name>
  <act:id type="guid">6d7edd606e6f0aa8e56c5694161e64c7</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>98</act:code>
  <act:description>Abschlußkonten</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">7fbbb298b9decc0f0ee0a52e26403095</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>980 Eröffnungsbilanzkonten</act:name>
  <act:id type="guid">31c0a0c3c1b5c371316e39b36048a821</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>980</act:code>
  <act:description>Eröffnungsbilanzkonten</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">6d7edd606e6f0aa8e56c5694161e64c7</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>981 Rohergebnis</act:name>
  <act:id type="guid">e1c32ef13a88a69c0ef9c17920051815</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>981</act:code>
  <act:description>Rohergebnis (nur für kleine und mittlere Unternehmen)</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">6d7edd606e6f0aa8e56c5694161e64c7</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>982 Jahresüberschuß / Jahresfehlbetrag</act:name>
  <act:id type="guid">2f07bad5e087c6d088297e140045a36a</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>982</act:code>
  <act:description>G+V-Konto</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">6d7edd606e6f0aa8e56c5694161e64c7</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>983 Entnahme aus Rücklagen</act:name>
  <act:id type="guid">f4a75289f71d1728c6756bc2a56df79f</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>983</act:code>
  <act:description>Entnahme aus Rücklagen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">6d7edd606e6f0aa8e56c5694161e64c7</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>984 Einstellung in Rücklagen</act:name>
  <act:id type="guid">e70d9cd200e651a922a6bd1afe988dd6</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>984</act:code>
  <act:description>Einstellung in Rücklagen</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">6d7edd606e6f0aa8e56c5694161e64c7</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>989 Schlußbilanzkonten</act:name>
  <act:id type="guid">b26e6c9b00364f156f72fe00327060f9</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>989</act:code>
  <act:description>Schlußbilanzkonten</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">6d7edd606e6f0aa8e56c5694161e64c7</act:parent>
</gnc:account>
</gnc-account-example>

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