import type { IAccountData } from './skr.types.js'; /** * SKR03 - Process Structure Principle (Prozessgliederungsprinzip) * Organized by business process flow */ export const SKR03_ACCOUNTS: IAccountData[] = [ // Class 0: Capital Accounts (Anlagekonten) { accountNumber: '0001', accountName: 'Aufwendungen für Ingangsetzung', accountClass: 0, accountType: 'asset', skrType: 'SKR03', description: 'Start-up expenses', }, { accountNumber: '0010', accountName: 'Konzessionen', accountClass: 0, accountType: 'asset', skrType: 'SKR03', description: 'Concessions', }, { accountNumber: '0020', accountName: 'Patente', accountClass: 0, accountType: 'asset', skrType: 'SKR03', description: 'Patents', }, { accountNumber: '0030', accountName: 'Lizenzen', accountClass: 0, accountType: 'asset', skrType: 'SKR03', description: 'Licenses', }, { accountNumber: '0050', accountName: 'Firmenwert', accountClass: 0, accountType: 'asset', skrType: 'SKR03', description: 'Goodwill', }, { accountNumber: '0100', accountName: 'EDV-Software', accountClass: 0, accountType: 'asset', skrType: 'SKR03', description: 'IT Software', }, { accountNumber: '0200', accountName: 'Grundstücke', accountClass: 0, accountType: 'asset', skrType: 'SKR03', description: 'Land and property', }, { accountNumber: '0210', accountName: 'Gebäude', accountClass: 0, accountType: 'asset', skrType: 'SKR03', description: 'Buildings', }, { accountNumber: '0300', accountName: 'Maschinen', accountClass: 0, accountType: 'asset', skrType: 'SKR03', description: 'Machinery', }, { accountNumber: '0400', accountName: 'Fuhrpark', accountClass: 0, accountType: 'asset', skrType: 'SKR03', description: 'Vehicles', }, { accountNumber: '0500', accountName: 'Betriebs- und Geschäftsausstattung', accountClass: 0, accountType: 'asset', skrType: 'SKR03', description: 'Office equipment', }, { accountNumber: '0600', accountName: 'Geleistete Anzahlungen', accountClass: 0, accountType: 'asset', skrType: 'SKR03', description: 'Prepayments on fixed assets', }, { accountNumber: '0800', accountName: 'Finanzanlagen', accountClass: 0, accountType: 'asset', skrType: 'SKR03', description: 'Financial assets', }, // Class 1: Current Assets (Umlaufvermögen) { accountNumber: '1000', accountName: 'Kasse', accountClass: 1, accountType: 'asset', skrType: 'SKR03', description: 'Cash on hand', }, { accountNumber: '1100', accountName: 'Postbank', accountClass: 1, accountType: 'asset', skrType: 'SKR03', description: 'Postal bank account', }, { accountNumber: '1200', accountName: 'Bank', accountClass: 1, accountType: 'asset', skrType: 'SKR03', description: 'Bank account', }, { accountNumber: '1210', accountName: 'Sparkasse', accountClass: 1, accountType: 'asset', skrType: 'SKR03', description: 'Savings bank', }, { accountNumber: '1300', accountName: 'Wertpapiere', accountClass: 1, accountType: 'asset', skrType: 'SKR03', description: 'Securities', }, { accountNumber: '1400', accountName: 'Forderungen aus Lieferungen und Leistungen', accountClass: 1, accountType: 'asset', skrType: 'SKR03', description: 'Trade receivables', }, { accountNumber: '1500', accountName: 'Sonstige Vermögensgegenstände', accountClass: 1, accountType: 'asset', skrType: 'SKR03', description: 'Other assets', }, { accountNumber: '1520', accountName: 'Abziehbare Vorsteuer', accountClass: 1, accountType: 'asset', skrType: 'SKR03', description: 'Input VAT', }, { accountNumber: '1570', accountName: 'Vorsteuer 7%', accountClass: 1, accountType: 'asset', skrType: 'SKR03', description: 'Input VAT 7%', }, { accountNumber: '1571', accountName: 'Vorsteuer 19%', accountClass: 1, accountType: 'asset', skrType: 'SKR03', description: 'Input VAT 19%', }, { accountNumber: '1600', accountName: 'Verbindlichkeiten aus Lieferungen und Leistungen', accountClass: 1, accountType: 'liability', skrType: 'SKR03', description: 'Trade payables', }, { accountNumber: '1700', accountName: 'Sonstige Verbindlichkeiten', accountClass: 1, accountType: 'liability', skrType: 'SKR03', description: 'Other liabilities', }, { accountNumber: '1770', accountName: 'Umsatzsteuer 7%', accountClass: 1, accountType: 'liability', skrType: 'SKR03', description: 'VAT payable 7%', }, { accountNumber: '1771', accountName: 'Umsatzsteuer 19%', accountClass: 1, accountType: 'liability', skrType: 'SKR03', description: 'VAT payable 19%', }, { accountNumber: '1800', accountName: 'Privatentnahmen', accountClass: 1, accountType: 'equity', skrType: 'SKR03', description: 'Private withdrawals', }, { accountNumber: '1810', accountName: 'Privateinlagen', accountClass: 1, accountType: 'equity', skrType: 'SKR03', description: 'Private deposits', }, { accountNumber: '1900', accountName: 'Verrechnungskonto', accountClass: 1, accountType: 'asset', skrType: 'SKR03', description: 'Clearing account', }, // Class 2: Equity (Eigenkapital) { accountNumber: '2000', accountName: 'Eigenkapital', accountClass: 2, accountType: 'equity', skrType: 'SKR03', description: 'Equity capital', }, { accountNumber: '2100', accountName: 'Gezeichnetes Kapital', accountClass: 2, accountType: 'equity', skrType: 'SKR03', description: 'Subscribed capital', }, { accountNumber: '2200', accountName: 'Kapitalrücklage', accountClass: 2, accountType: 'equity', skrType: 'SKR03', description: 'Capital reserves', }, { accountNumber: '2300', accountName: 'Gewinnrücklagen', accountClass: 2, accountType: 'equity', skrType: 'SKR03', description: 'Revenue reserves', }, { accountNumber: '2400', accountName: 'Gewinnvortrag', accountClass: 2, accountType: 'equity', skrType: 'SKR03', description: 'Profit carried forward', }, { accountNumber: '2500', accountName: 'Verlustvortrag', accountClass: 2, accountType: 'equity', skrType: 'SKR03', description: 'Loss carried forward', }, { accountNumber: '2600', accountName: 'Jahresüberschuss', accountClass: 2, accountType: 'equity', skrType: 'SKR03', description: 'Annual surplus', }, { accountNumber: '2700', accountName: 'Jahresfehlbetrag', accountClass: 2, accountType: 'equity', skrType: 'SKR03', description: 'Annual deficit', }, { accountNumber: '2900', accountName: 'Sonderposten mit Rücklageanteil', accountClass: 2, accountType: 'equity', skrType: 'SKR03', description: 'Special items with reserve portion', }, // Class 3: Provisions and Liabilities (Rückstellungen und Verbindlichkeiten) { accountNumber: '3000', accountName: 'Rückstellungen für Pensionen', accountClass: 3, accountType: 'liability', skrType: 'SKR03', description: 'Pension provisions', }, { accountNumber: '3100', accountName: 'Steuerrückstellungen', accountClass: 3, accountType: 'liability', skrType: 'SKR03', description: 'Tax provisions', }, { accountNumber: '3200', accountName: 'Sonstige Rückstellungen', accountClass: 3, accountType: 'liability', skrType: 'SKR03', description: 'Other provisions', }, { accountNumber: '3300', accountName: 'Verbindlichkeiten gegenüber Kreditinstituten', accountClass: 3, accountType: 'liability', skrType: 'SKR03', description: 'Bank loans', }, { accountNumber: '3400', accountName: 'Erhaltene Anzahlungen', accountClass: 3, accountType: 'liability', skrType: 'SKR03', description: 'Advance payments received', }, { accountNumber: '3500', accountName: 'Verbindlichkeiten aus Steuern', accountClass: 3, accountType: 'liability', skrType: 'SKR03', description: 'Tax liabilities', }, { accountNumber: '3600', accountName: 'Verbindlichkeiten im Rahmen der sozialen Sicherheit', accountClass: 3, accountType: 'liability', skrType: 'SKR03', description: 'Social security liabilities', }, { accountNumber: '3700', accountName: 'Sonstige Verbindlichkeiten', accountClass: 3, accountType: 'liability', skrType: 'SKR03', description: 'Other liabilities', }, { accountNumber: '3900', accountName: 'Passive Rechnungsabgrenzung', accountClass: 3, accountType: 'liability', skrType: 'SKR03', description: 'Deferred income', }, // Class 4: Operating Income (Betriebliche Erträge) { accountNumber: '4000', accountName: 'Umsatzerlöse', accountClass: 4, accountType: 'revenue', skrType: 'SKR03', description: 'Sales revenue', vatRate: 19, }, { accountNumber: '4100', accountName: 'steuerfreie Umsätze', accountClass: 4, accountType: 'revenue', skrType: 'SKR03', description: 'Tax-free sales', }, { accountNumber: '4200', accountName: 'Erlöse 7% USt', accountClass: 4, accountType: 'revenue', skrType: 'SKR03', description: 'Revenue 7% VAT', vatRate: 7, }, { accountNumber: '4300', accountName: 'Erlöse 19% USt', accountClass: 4, accountType: 'revenue', skrType: 'SKR03', description: 'Revenue 19% VAT', vatRate: 19, }, { accountNumber: '4400', accountName: 'Erlöse innergemeinschaftliche Lieferungen', accountClass: 4, accountType: 'revenue', skrType: 'SKR03', description: 'EU sales', }, { accountNumber: '4500', accountName: 'Erlöse Export', accountClass: 4, accountType: 'revenue', skrType: 'SKR03', description: 'Export sales', }, { accountNumber: '4600', accountName: 'Bestandsveränderungen', accountClass: 4, accountType: 'revenue', skrType: 'SKR03', description: 'Inventory changes', }, { accountNumber: '4700', accountName: 'Aktivierte Eigenleistungen', accountClass: 4, accountType: 'revenue', skrType: 'SKR03', description: 'Capitalized own work', }, { accountNumber: '4800', accountName: 'Sonstige betriebliche Erträge', accountClass: 4, accountType: 'revenue', skrType: 'SKR03', description: 'Other operating income', }, { accountNumber: '4900', accountName: 'Erträge aus Beteiligungen', accountClass: 4, accountType: 'revenue', skrType: 'SKR03', description: 'Investment income', }, // Class 5: Material Costs (Materialkosten) { accountNumber: '5000', accountName: 'Aufwendungen für Roh-, Hilfs- und Betriebsstoffe', accountClass: 5, accountType: 'expense', skrType: 'SKR03', description: 'Raw materials and supplies', }, { accountNumber: '5100', accountName: 'Einkauf Waren', accountClass: 5, accountType: 'expense', skrType: 'SKR03', description: 'Purchase of goods', }, { accountNumber: '5200', accountName: 'Wareneingang 7% Vorsteuer', accountClass: 5, accountType: 'expense', skrType: 'SKR03', description: 'Goods receipt 7% input tax', vatRate: 7, }, { accountNumber: '5400', accountName: 'Wareneingang 19% Vorsteuer', accountClass: 5, accountType: 'expense', skrType: 'SKR03', description: 'Goods receipt 19% input tax', vatRate: 19, }, { accountNumber: '5500', accountName: 'Aufwendungen für bezogene Leistungen', accountClass: 5, accountType: 'expense', skrType: 'SKR03', description: 'Purchased services', }, { accountNumber: '5600', accountName: 'Aufwendungen für Energie', accountClass: 5, accountType: 'expense', skrType: 'SKR03', description: 'Energy costs', }, { accountNumber: '5700', accountName: 'Reisekosten', accountClass: 5, accountType: 'expense', skrType: 'SKR03', description: 'Travel expenses', }, { accountNumber: '5800', accountName: 'Bewirtungskosten', accountClass: 5, accountType: 'expense', skrType: 'SKR03', description: 'Entertainment expenses', }, { accountNumber: '5900', accountName: 'Fremdleistungen', accountClass: 5, accountType: 'expense', skrType: 'SKR03', description: 'External services', }, // Class 6: Personnel Costs (Personalkosten) { accountNumber: '6000', accountName: 'Löhne und Gehälter', accountClass: 6, accountType: 'expense', skrType: 'SKR03', description: 'Wages and salaries', }, { accountNumber: '6100', accountName: 'Soziale Abgaben', accountClass: 6, accountType: 'expense', skrType: 'SKR03', description: 'Social security contributions', }, { accountNumber: '6200', accountName: 'Aufwendungen für Altersversorgung', accountClass: 6, accountType: 'expense', skrType: 'SKR03', description: 'Pension expenses', }, { accountNumber: '6300', accountName: 'Sonstige soziale Aufwendungen', accountClass: 6, accountType: 'expense', skrType: 'SKR03', description: 'Other social expenses', }, { accountNumber: '6400', accountName: 'Versicherungen', accountClass: 6, accountType: 'expense', skrType: 'SKR03', description: 'Insurance', }, { accountNumber: '6500', accountName: 'Berufsgenossenschaft', accountClass: 6, accountType: 'expense', skrType: 'SKR03', description: 'Occupational insurance', }, { accountNumber: '6600', accountName: 'Vermögenswirksame Leistungen', accountClass: 6, accountType: 'expense', skrType: 'SKR03', description: 'Employee savings schemes', }, { accountNumber: '6700', accountName: 'Aufwendungen für Fortbildung', accountClass: 6, accountType: 'expense', skrType: 'SKR03', description: 'Training expenses', }, { accountNumber: '6800', accountName: 'Aushilfslöhne', accountClass: 6, accountType: 'expense', skrType: 'SKR03', description: 'Temporary staff wages', }, { accountNumber: '6900', accountName: 'Aufwendungen für freie Mitarbeiter', accountClass: 6, accountType: 'expense', skrType: 'SKR03', description: 'Freelancer expenses', }, // Class 7: Other Operating Expenses (Sonstige betriebliche Aufwendungen) { accountNumber: '7000', accountName: 'Abschreibungen', accountClass: 7, accountType: 'expense', skrType: 'SKR03', description: 'Depreciation', }, { accountNumber: '7100', accountName: 'Raumkosten', accountClass: 7, accountType: 'expense', skrType: 'SKR03', description: 'Rent and lease', }, { accountNumber: '7200', accountName: 'Instandhaltung', accountClass: 7, accountType: 'expense', skrType: 'SKR03', description: 'Maintenance', }, { accountNumber: '7300', accountName: 'Versicherungen', accountClass: 7, accountType: 'expense', skrType: 'SKR03', description: 'Insurance', }, { accountNumber: '7400', accountName: 'Fahrzeugkosten', accountClass: 7, accountType: 'expense', skrType: 'SKR03', description: 'Vehicle expenses', }, { accountNumber: '7500', accountName: 'Werbe- und Reisekosten', accountClass: 7, accountType: 'expense', skrType: 'SKR03', description: 'Marketing and travel', }, { accountNumber: '7600', accountName: 'Kosten der Warenabgabe', accountClass: 7, accountType: 'expense', skrType: 'SKR03', description: 'Distribution costs', }, { accountNumber: '7700', accountName: 'Verschiedene betriebliche Kosten', accountClass: 7, accountType: 'expense', skrType: 'SKR03', description: 'Miscellaneous operating costs', }, { accountNumber: '7800', accountName: 'Steuern vom Einkommen und Ertrag', accountClass: 7, accountType: 'expense', skrType: 'SKR03', description: 'Income taxes', }, { accountNumber: '7900', accountName: 'Sonstige Steuern', accountClass: 7, accountType: 'expense', skrType: 'SKR03', description: 'Other taxes', }, // Class 8: Financial Accounts (Finanzkonten) { accountNumber: '8000', accountName: 'Erlöse aus Anlagenabgängen', accountClass: 8, accountType: 'revenue', skrType: 'SKR03', description: 'Gains from asset disposals', }, { accountNumber: '8100', accountName: 'Sonstige Zinsen und ähnliche Erträge', accountClass: 8, accountType: 'revenue', skrType: 'SKR03', description: 'Interest income', }, { accountNumber: '8200', accountName: 'Erträge aus Beteiligungen', accountClass: 8, accountType: 'revenue', skrType: 'SKR03', description: 'Investment income', }, { accountNumber: '8300', accountName: 'Zinsen und ähnliche Aufwendungen', accountClass: 8, accountType: 'expense', skrType: 'SKR03', description: 'Interest expense', }, { accountNumber: '8400', accountName: 'Sonstige Erträge', accountClass: 8, accountType: 'revenue', skrType: 'SKR03', description: 'Other income', }, { accountNumber: '8500', accountName: 'Sonstige Aufwendungen', accountClass: 8, accountType: 'expense', skrType: 'SKR03', description: 'Other expenses', }, { accountNumber: '8600', accountName: 'Außerordentliche Erträge', accountClass: 8, accountType: 'revenue', skrType: 'SKR03', description: 'Extraordinary income', }, { accountNumber: '8700', accountName: 'Außerordentliche Aufwendungen', accountClass: 8, accountType: 'expense', skrType: 'SKR03', description: 'Extraordinary expenses', }, { accountNumber: '8800', accountName: 'Erträge aus Verlustübernahme', accountClass: 8, accountType: 'revenue', skrType: 'SKR03', description: 'Income from loss absorption', }, { accountNumber: '8900', accountName: 'Aufgrund von Gewinnabführung abgeführte Gewinne', accountClass: 8, accountType: 'expense', skrType: 'SKR03', description: 'Profits transferred', }, // Class 9: Closing Accounts (Abschlusskonten) { accountNumber: '9000', accountName: 'Saldenvorträge', accountClass: 9, accountType: 'equity', skrType: 'SKR03', description: 'Opening balances', }, { accountNumber: '9100', accountName: 'Summenvortrag', accountClass: 9, accountType: 'equity', skrType: 'SKR03', description: 'Total carried forward', }, { accountNumber: '9200', accountName: 'Eröffnungsbilanzkonto', accountClass: 9, accountType: 'equity', skrType: 'SKR03', description: 'Opening balance sheet account', }, { accountNumber: '9300', accountName: 'Schlussbilanzkonto', accountClass: 9, accountType: 'equity', skrType: 'SKR03', description: 'Closing balance sheet account', }, { accountNumber: '9400', accountName: 'Gewinn- und Verlustkonto', accountClass: 9, accountType: 'equity', skrType: 'SKR03', description: 'Profit and loss account', }, { accountNumber: '9500', accountName: 'Kapitalkonto', accountClass: 9, accountType: 'equity', skrType: 'SKR03', description: 'Capital account', }, { accountNumber: '9600', accountName: 'Privatkonto', accountClass: 9, accountType: 'equity', skrType: 'SKR03', description: 'Private account', }, { accountNumber: '9700', accountName: 'Eigenverbrauch', accountClass: 9, accountType: 'equity', skrType: 'SKR03', description: 'Personal consumption', }, { accountNumber: '9800', accountName: 'Statistische Konten', accountClass: 9, accountType: 'equity', skrType: 'SKR03', description: 'Statistical accounts', }, { accountNumber: '9900', accountName: 'Verrechnungskonten', accountClass: 9, accountType: 'equity', skrType: 'SKR03', description: 'Clearing accounts', }, ]; export const SKR03_ACCOUNT_CLASSES = { 0: 'Anlagekonten (Fixed Assets)', 1: 'Umlaufvermögen (Current Assets)', 2: 'Eigenkapital (Equity)', 3: 'Rückstellungen und Verbindlichkeiten (Provisions and Liabilities)', 4: 'Betriebliche Erträge (Operating Income)', 5: 'Materialkosten (Material Costs)', 6: 'Personalkosten (Personnel Costs)', 7: 'Sonstige betriebliche Aufwendungen (Other Operating Expenses)', 8: 'Finanzkonten (Financial Accounts)', 9: 'Abschlusskonten (Closing Accounts)', };