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skr/ts/skr04.data.ts
Juergen Kunz 8a9056e767
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feat(core): initial release of SKR03/SKR04 German accounting standards implementation 
- Complete implementation of German standard charts of accounts
- SKR03 (Process Structure Principle) for trading/service companies
- SKR04 (Financial Classification Principle) for manufacturing companies
- Double-entry bookkeeping with MongoDB persistence
- Comprehensive reporting suite with DATEV export
- Full TypeScript support and type safety
2025-08-09 12:00:40 +00:00

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import type { IAccountData } from './skr.types.js';
/**
* SKR04 - Financial Classification Principle (Abschlussgliederungsprinzip)
* Organized by financial statement structure
*/
export const SKR04_ACCOUNTS: IAccountData[] = [
// Class 0: Capital Accounts (Anlagekonten)
{
accountNumber: '0001',
accountName: 'Aufwendungen für Ingangsetzung',
accountClass: 0,
accountType: 'asset',
skrType: 'SKR04',
description: 'Start-up expenses',
},
{
accountNumber: '0010',
accountName: 'Konzessionen',
accountClass: 0,
accountType: 'asset',
skrType: 'SKR04',
description: 'Concessions',
},
{
accountNumber: '0020',
accountName: 'Patente',
accountClass: 0,
accountType: 'asset',
skrType: 'SKR04',
description: 'Patents',
},
{
accountNumber: '0030',
accountName: 'Lizenzen',
accountClass: 0,
accountType: 'asset',
skrType: 'SKR04',
description: 'Licenses',
},
{
accountNumber: '0050',
accountName: 'Firmenwert',
accountClass: 0,
accountType: 'asset',
skrType: 'SKR04',
description: 'Goodwill',
},
{
accountNumber: '0100',
accountName: 'EDV-Software',
accountClass: 0,
accountType: 'asset',
skrType: 'SKR04',
description: 'IT Software',
},
{
accountNumber: '0200',
accountName: 'Grundstücke',
accountClass: 0,
accountType: 'asset',
skrType: 'SKR04',
description: 'Land and property',
},
{
accountNumber: '0210',
accountName: 'Gebäude',
accountClass: 0,
accountType: 'asset',
skrType: 'SKR04',
description: 'Buildings',
},
{
accountNumber: '0300',
accountName: 'Maschinen',
accountClass: 0,
accountType: 'asset',
skrType: 'SKR04',
description: 'Machinery',
},
{
accountNumber: '0400',
accountName: 'Fuhrpark',
accountClass: 0,
accountType: 'asset',
skrType: 'SKR04',
description: 'Vehicles',
},
{
accountNumber: '0500',
accountName: 'Betriebs- und Geschäftsausstattung',
accountClass: 0,
accountType: 'asset',
skrType: 'SKR04',
description: 'Office equipment',
},
{
accountNumber: '0600',
accountName: 'Geleistete Anzahlungen',
accountClass: 0,
accountType: 'asset',
skrType: 'SKR04',
description: 'Prepayments on fixed assets',
},
{
accountNumber: '0800',
accountName: 'Finanzanlagen',
accountClass: 0,
accountType: 'asset',
skrType: 'SKR04',
description: 'Financial assets',
},
// Class 1: Financial and Current Assets (Finanz- und Umlaufvermögen)
{
accountNumber: '1000',
accountName: 'Kasse',
accountClass: 1,
accountType: 'asset',
skrType: 'SKR04',
description: 'Cash on hand',
},
{
accountNumber: '1100',
accountName: 'Postbank',
accountClass: 1,
accountType: 'asset',
skrType: 'SKR04',
description: 'Postal bank account',
},
{
accountNumber: '1200',
accountName: 'Bank',
accountClass: 1,
accountType: 'asset',
skrType: 'SKR04',
description: 'Bank account',
},
{
accountNumber: '1210',
accountName: 'Sparkasse',
accountClass: 1,
accountType: 'asset',
skrType: 'SKR04',
description: 'Savings bank',
},
{
accountNumber: '1300',
accountName: 'Wertpapiere',
accountClass: 1,
accountType: 'asset',
skrType: 'SKR04',
description: 'Securities',
},
{
accountNumber: '1400',
accountName: 'Forderungen aus Lieferungen und Leistungen',
accountClass: 1,
accountType: 'asset',
skrType: 'SKR04',
description: 'Trade receivables',
},
{
accountNumber: '1500',
accountName: 'Sonstige Vermögensgegenstände',
accountClass: 1,
accountType: 'asset',
skrType: 'SKR04',
description: 'Other assets',
},
{
accountNumber: '1520',
accountName: 'Abziehbare Vorsteuer',
accountClass: 1,
accountType: 'asset',
skrType: 'SKR04',
description: 'Input VAT',
},
{
accountNumber: '1570',
accountName: 'Vorsteuer 7%',
accountClass: 1,
accountType: 'asset',
skrType: 'SKR04',
description: 'Input VAT 7%',
},
{
accountNumber: '1571',
accountName: 'Vorsteuer 19%',
accountClass: 1,
accountType: 'asset',
skrType: 'SKR04',
description: 'Input VAT 19%',
},
{
accountNumber: '1600',
accountName: 'Verbindlichkeiten aus Lieferungen und Leistungen',
accountClass: 1,
accountType: 'liability',
skrType: 'SKR04',
description: 'Trade payables',
},
{
accountNumber: '1700',
accountName: 'Sonstige Verbindlichkeiten',
accountClass: 1,
accountType: 'liability',
skrType: 'SKR04',
description: 'Other liabilities',
},
{
accountNumber: '1770',
accountName: 'Umsatzsteuer 7%',
accountClass: 1,
accountType: 'liability',
skrType: 'SKR04',
description: 'VAT payable 7%',
},
{
accountNumber: '1771',
accountName: 'Umsatzsteuer 19%',
accountClass: 1,
accountType: 'liability',
skrType: 'SKR04',
description: 'VAT payable 19%',
},
{
accountNumber: '1800',
accountName: 'Privatentnahmen',
accountClass: 1,
accountType: 'equity',
skrType: 'SKR04',
description: 'Private withdrawals',
},
{
accountNumber: '1810',
accountName: 'Privateinlagen',
accountClass: 1,
accountType: 'equity',
skrType: 'SKR04',
description: 'Private deposits',
},
{
accountNumber: '1900',
accountName: 'Verrechnungskonto',
accountClass: 1,
accountType: 'asset',
skrType: 'SKR04',
description: 'Clearing account',
},
// Class 2: Expenses (Aufwendungen) - Part 1
{
accountNumber: '2000',
accountName: 'Roh-, Hilfs- und Betriebsstoffe',
accountClass: 2,
accountType: 'expense',
skrType: 'SKR04',
description: 'Raw materials and supplies',
},
{
accountNumber: '2100',
accountName: 'Bezogene Waren',
accountClass: 2,
accountType: 'expense',
skrType: 'SKR04',
description: 'Purchased goods',
},
{
accountNumber: '2200',
accountName: 'Bezogene Leistungen',
accountClass: 2,
accountType: 'expense',
skrType: 'SKR04',
description: 'Purchased services',
},
{
accountNumber: '2300',
accountName: 'Löhne',
accountClass: 2,
accountType: 'expense',
skrType: 'SKR04',
description: 'Wages',
},
{
accountNumber: '2400',
accountName: 'Gehälter',
accountClass: 2,
accountType: 'expense',
skrType: 'SKR04',
description: 'Salaries',
},
{
accountNumber: '2500',
accountName: 'Soziale Abgaben',
accountClass: 2,
accountType: 'expense',
skrType: 'SKR04',
description: 'Social security contributions',
},
{
accountNumber: '2600',
accountName: 'Aufwendungen für Altersversorgung',
accountClass: 2,
accountType: 'expense',
skrType: 'SKR04',
description: 'Pension expenses',
},
{
accountNumber: '2700',
accountName: 'Abschreibungen auf immaterielle Vermögensgegenstände',
accountClass: 2,
accountType: 'expense',
skrType: 'SKR04',
description: 'Depreciation on intangible assets',
},
{
accountNumber: '2800',
accountName: 'Abschreibungen auf Sachanlagen',
accountClass: 2,
accountType: 'expense',
skrType: 'SKR04',
description: 'Depreciation on fixed assets',
},
{
accountNumber: '2900',
accountName: 'Abschreibungen auf Finanzanlagen',
accountClass: 2,
accountType: 'expense',
skrType: 'SKR04',
description: 'Depreciation on financial assets',
},
// Class 3: Expenses (Aufwendungen) - Part 2
{
accountNumber: '3000',
accountName: 'Raumkosten',
accountClass: 3,
accountType: 'expense',
skrType: 'SKR04',
description: 'Rent and lease',
},
{
accountNumber: '3100',
accountName: 'Sonstige Raumkosten',
accountClass: 3,
accountType: 'expense',
skrType: 'SKR04',
description: 'Other occupancy costs',
},
{
accountNumber: '3200',
accountName: 'Instandhaltung',
accountClass: 3,
accountType: 'expense',
skrType: 'SKR04',
description: 'Maintenance',
},
{
accountNumber: '3300',
accountName: 'Fahrzeugkosten',
accountClass: 3,
accountType: 'expense',
skrType: 'SKR04',
description: 'Vehicle expenses',
},
{
accountNumber: '3400',
accountName: 'Werbe- und Reisekosten',
accountClass: 3,
accountType: 'expense',
skrType: 'SKR04',
description: 'Marketing and travel',
},
{
accountNumber: '3500',
accountName: 'Bewirtungskosten',
accountClass: 3,
accountType: 'expense',
skrType: 'SKR04',
description: 'Entertainment expenses',
},
{
accountNumber: '3600',
accountName: 'Versicherungen',
accountClass: 3,
accountType: 'expense',
skrType: 'SKR04',
description: 'Insurance',
},
{
accountNumber: '3700',
accountName: 'Beiträge und Gebühren',
accountClass: 3,
accountType: 'expense',
skrType: 'SKR04',
description: 'Fees and subscriptions',
},
{
accountNumber: '3800',
accountName: 'Büromaterial',
accountClass: 3,
accountType: 'expense',
skrType: 'SKR04',
description: 'Office supplies',
},
{
accountNumber: '3900',
accountName: 'Sonstige Aufwendungen',
accountClass: 3,
accountType: 'expense',
skrType: 'SKR04',
description: 'Other expenses',
},
// Class 4: Revenues (Erträge) - Part 1
{
accountNumber: '4000',
accountName: 'Umsatzerlöse',
accountClass: 4,
accountType: 'revenue',
skrType: 'SKR04',
description: 'Sales revenue',
vatRate: 19,
},
{
accountNumber: '4100',
accountName: 'steuerfreie Umsätze',
accountClass: 4,
accountType: 'revenue',
skrType: 'SKR04',
description: 'Tax-free sales',
},
{
accountNumber: '4200',
accountName: 'Erlöse 7% USt',
accountClass: 4,
accountType: 'revenue',
skrType: 'SKR04',
description: 'Revenue 7% VAT',
vatRate: 7,
},
{
accountNumber: '4300',
accountName: 'Erlöse 19% USt',
accountClass: 4,
accountType: 'revenue',
skrType: 'SKR04',
description: 'Revenue 19% VAT',
vatRate: 19,
},
{
accountNumber: '4400',
accountName: 'Erlöse innergemeinschaftliche Lieferungen',
accountClass: 4,
accountType: 'revenue',
skrType: 'SKR04',
description: 'EU sales',
},
{
accountNumber: '4500',
accountName: 'Erlöse Export',
accountClass: 4,
accountType: 'revenue',
skrType: 'SKR04',
description: 'Export sales',
},
{
accountNumber: '4600',
accountName: 'Bestandsveränderungen',
accountClass: 4,
accountType: 'revenue',
skrType: 'SKR04',
description: 'Inventory changes',
},
{
accountNumber: '4700',
accountName: 'Aktivierte Eigenleistungen',
accountClass: 4,
accountType: 'revenue',
skrType: 'SKR04',
description: 'Capitalized own work',
},
{
accountNumber: '4800',
accountName: 'Sonstige betriebliche Erträge',
accountClass: 4,
accountType: 'revenue',
skrType: 'SKR04',
description: 'Other operating income',
},
{
accountNumber: '4900',
accountName: 'Erträge aus Beteiligungen',
accountClass: 4,
accountType: 'revenue',
skrType: 'SKR04',
description: 'Investment income',
},
// Class 5: Revenues (Erträge) - Part 2
{
accountNumber: '5000',
accountName: 'Zinserträge',
accountClass: 5,
accountType: 'revenue',
skrType: 'SKR04',
description: 'Interest income',
},
{
accountNumber: '5100',
accountName: 'Erträge aus Wertpapieren',
accountClass: 5,
accountType: 'revenue',
skrType: 'SKR04',
description: 'Securities income',
},
{
accountNumber: '5200',
accountName: 'Erträge aus Anlagenabgängen',
accountClass: 5,
accountType: 'revenue',
skrType: 'SKR04',
description: 'Gains from asset disposals',
},
{
accountNumber: '5300',
accountName: 'Währungsgewinne',
accountClass: 5,
accountType: 'revenue',
skrType: 'SKR04',
description: 'Currency gains',
},
{
accountNumber: '5400',
accountName: 'Erträge aus der Auflösung von Rückstellungen',
accountClass: 5,
accountType: 'revenue',
skrType: 'SKR04',
description: 'Income from provision releases',
},
{
accountNumber: '5500',
accountName: 'Periodenfremde Erträge',
accountClass: 5,
accountType: 'revenue',
skrType: 'SKR04',
description: 'Prior period income',
},
{
accountNumber: '5600',
accountName: 'Außerordentliche Erträge',
accountClass: 5,
accountType: 'revenue',
skrType: 'SKR04',
description: 'Extraordinary income',
},
{
accountNumber: '5700',
accountName: 'Verwendung von Rücklagen',
accountClass: 5,
accountType: 'revenue',
skrType: 'SKR04',
description: 'Use of reserves',
},
{
accountNumber: '5800',
accountName: 'Gewinne aus Unternehmensverträgen',
accountClass: 5,
accountType: 'revenue',
skrType: 'SKR04',
description: 'Profits from company agreements',
},
{
accountNumber: '5900',
accountName: 'Sonstige Erträge',
accountClass: 5,
accountType: 'revenue',
skrType: 'SKR04',
description: 'Other income',
},
// Class 6: Special Accounts (Sonderkonten)
{
accountNumber: '6000',
accountName: 'Betriebssteuern',
accountClass: 6,
accountType: 'expense',
skrType: 'SKR04',
description: 'Operating taxes',
},
{
accountNumber: '6100',
accountName: 'Vermögensteuer',
accountClass: 6,
accountType: 'expense',
skrType: 'SKR04',
description: 'Wealth tax',
},
{
accountNumber: '6200',
accountName: 'Körperschaftsteuer',
accountClass: 6,
accountType: 'expense',
skrType: 'SKR04',
description: 'Corporate tax',
},
{
accountNumber: '6300',
accountName: 'Einkommensteuer',
accountClass: 6,
accountType: 'expense',
skrType: 'SKR04',
description: 'Income tax',
},
{
accountNumber: '6400',
accountName: 'Gewerbesteuer',
accountClass: 6,
accountType: 'expense',
skrType: 'SKR04',
description: 'Trade tax',
},
{
accountNumber: '6500',
accountName: 'Sonstige Steuern',
accountClass: 6,
accountType: 'expense',
skrType: 'SKR04',
description: 'Other taxes',
},
{
accountNumber: '6600',
accountName: 'Zinsaufwendungen',
accountClass: 6,
accountType: 'expense',
skrType: 'SKR04',
description: 'Interest expense',
},
{
accountNumber: '6700',
accountName: 'Währungsverluste',
accountClass: 6,
accountType: 'expense',
skrType: 'SKR04',
description: 'Currency losses',
},
{
accountNumber: '6800',
accountName: 'Außerordentliche Aufwendungen',
accountClass: 6,
accountType: 'expense',
skrType: 'SKR04',
description: 'Extraordinary expenses',
},
{
accountNumber: '6900',
accountName: 'Verluste aus Unternehmensverträgen',
accountClass: 6,
accountType: 'expense',
skrType: 'SKR04',
description: 'Losses from company agreements',
},
// Class 7: Cost Accounting (Kosten- und Leistungsrechnung)
{
accountNumber: '7000',
accountName: 'Kostenstellenrechnung',
accountClass: 7,
accountType: 'expense',
skrType: 'SKR04',
description: 'Cost center accounting',
},
{
accountNumber: '7100',
accountName: 'Kostenträgerrechnung',
accountClass: 7,
accountType: 'expense',
skrType: 'SKR04',
description: 'Cost object accounting',
},
{
accountNumber: '7200',
accountName: 'Kostenartenrechnung',
accountClass: 7,
accountType: 'expense',
skrType: 'SKR04',
description: 'Cost type accounting',
},
{
accountNumber: '7300',
accountName: 'Kalkulatorische Kosten',
accountClass: 7,
accountType: 'expense',
skrType: 'SKR04',
description: 'Imputed costs',
},
{
accountNumber: '7400',
accountName: 'Kalkulatorische Abschreibungen',
accountClass: 7,
accountType: 'expense',
skrType: 'SKR04',
description: 'Imputed depreciation',
},
{
accountNumber: '7500',
accountName: 'Kalkulatorische Zinsen',
accountClass: 7,
accountType: 'expense',
skrType: 'SKR04',
description: 'Imputed interest',
},
{
accountNumber: '7600',
accountName: 'Kalkulatorischer Unternehmerlohn',
accountClass: 7,
accountType: 'expense',
skrType: 'SKR04',
description: 'Imputed entrepreneur salary',
},
{
accountNumber: '7700',
accountName: 'Kalkulatorische Miete',
accountClass: 7,
accountType: 'expense',
skrType: 'SKR04',
description: 'Imputed rent',
},
{
accountNumber: '7800',
accountName: 'Verrechnete Kosten',
accountClass: 7,
accountType: 'expense',
skrType: 'SKR04',
description: 'Allocated costs',
},
{
accountNumber: '7900',
accountName: 'Verrechnete Leistungen',
accountClass: 7,
accountType: 'revenue',
skrType: 'SKR04',
description: 'Allocated services',
},
// Class 8: Free for Use (Zur freien Verfügung)
{
accountNumber: '8000',
accountName: 'frei',
accountClass: 8,
accountType: 'equity',
skrType: 'SKR04',
description: 'Available for custom use',
},
{
accountNumber: '8100',
accountName: 'frei',
accountClass: 8,
accountType: 'equity',
skrType: 'SKR04',
description: 'Available for custom use',
},
{
accountNumber: '8200',
accountName: 'frei',
accountClass: 8,
accountType: 'equity',
skrType: 'SKR04',
description: 'Available for custom use',
},
{
accountNumber: '8300',
accountName: 'frei',
accountClass: 8,
accountType: 'equity',
skrType: 'SKR04',
description: 'Available for custom use',
},
{
accountNumber: '8400',
accountName: 'frei',
accountClass: 8,
accountType: 'equity',
skrType: 'SKR04',
description: 'Available for custom use',
},
{
accountNumber: '8500',
accountName: 'frei',
accountClass: 8,
accountType: 'equity',
skrType: 'SKR04',
description: 'Available for custom use',
},
{
accountNumber: '8600',
accountName: 'frei',
accountClass: 8,
accountType: 'equity',
skrType: 'SKR04',
description: 'Available for custom use',
},
{
accountNumber: '8700',
accountName: 'frei',
accountClass: 8,
accountType: 'equity',
skrType: 'SKR04',
description: 'Available for custom use',
},
{
accountNumber: '8800',
accountName: 'frei',
accountClass: 8,
accountType: 'equity',
skrType: 'SKR04',
description: 'Available for custom use',
},
{
accountNumber: '8900',
accountName: 'frei',
accountClass: 8,
accountType: 'equity',
skrType: 'SKR04',
description: 'Available for custom use',
},
// Class 9: Equity and Closing Accounts (Eigenkapital und Abschlusskonten)
{
accountNumber: '9000',
accountName: 'Eigenkapital',
accountClass: 9,
accountType: 'equity',
skrType: 'SKR04',
description: 'Equity capital',
},
{
accountNumber: '9100',
accountName: 'Gezeichnetes Kapital',
accountClass: 9,
accountType: 'equity',
skrType: 'SKR04',
description: 'Subscribed capital',
},
{
accountNumber: '9200',
accountName: 'Kapitalrücklage',
accountClass: 9,
accountType: 'equity',
skrType: 'SKR04',
description: 'Capital reserves',
},
{
accountNumber: '9300',
accountName: 'Gewinnrücklagen',
accountClass: 9,
accountType: 'equity',
skrType: 'SKR04',
description: 'Revenue reserves',
},
{
accountNumber: '9400',
accountName: 'Gewinnvortrag/Verlustvortrag',
accountClass: 9,
accountType: 'equity',
skrType: 'SKR04',
description: 'Profit/loss carried forward',
},
{
accountNumber: '9500',
accountName: 'Jahresüberschuss/Jahresfehlbetrag',
accountClass: 9,
accountType: 'equity',
skrType: 'SKR04',
description: 'Annual profit/loss',
},
{
accountNumber: '9600',
accountName: 'Rückstellungen',
accountClass: 9,
accountType: 'liability',
skrType: 'SKR04',
description: 'Provisions',
},
{
accountNumber: '9700',
accountName: 'Verbindlichkeiten',
accountClass: 9,
accountType: 'liability',
skrType: 'SKR04',
description: 'Liabilities',
},
{
accountNumber: '9800',
accountName: 'Rechnungsabgrenzungsposten',
accountClass: 9,
accountType: 'liability',
skrType: 'SKR04',
description: 'Accruals and deferrals',
},
{
accountNumber: '9900',
accountName: 'Statistische Konten',
accountClass: 9,
accountType: 'equity',
skrType: 'SKR04',
description: 'Statistical accounts',
},
];
export const SKR04_ACCOUNT_CLASSES = {
0: 'Anlagekonten (Fixed Assets)',
1: 'Finanz- und Umlaufvermögen (Financial and Current Assets)',
2: 'Aufwendungen Teil 1 (Expenses Part 1)',
3: 'Aufwendungen Teil 2 (Expenses Part 2)',
4: 'Erträge Teil 1 (Revenues Part 1)',
5: 'Erträge Teil 2 (Revenues Part 2)',
6: 'Sonderkonten (Special Accounts)',
7: 'Kosten- und Leistungsrechnung (Cost Accounting)',
8: 'Zur freien Verfügung (Free for Use)',
9: 'Eigenkapital und Abschlusskonten (Equity and Closing Accounts)',
};
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