-- deutschsprachiger Kontenplan nach Schweizer Kontenrahmen KMU für Firmen in der Schweiz, die mehrwertsteuerpflichtig sind
-- Erstellt am 4.6.2014
--- Grundlage: Revision OR Stand 1.1.2013, insbesondere Art. 957a Abs. 2
--- Redaktion: Andreas Rudin, http://www.revamp-it.ch
--- Copyright 2014 Andreas Rudin
-
--- This file is part of kivitendo.
--- kivitendo is free software; you can redistribute it and/or modify
--- it under the terms of the GNU General Public License as published by
--- the Free Software Foundation; either version 2 of the License, or
--- (at your option) any later version.
---
--- kivitendo is distributed in the hope that it will be useful,
--- but WITHOUT ANY WARRANTY; without even the implied warranty of
--- MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE. See the
--- GNU General Public License for more details.
--- You should have received a copy of the GNU General Public License
--- along with kivitendo. If not, see <http://www.gnu.org/licenses/>.
-
-DELETE FROM buchungsgruppen;
-
-INSERT INTO buchungsgruppen (id, description, inventory_accno_id, income_accno_id_0, expense_accno_id_0, income_accno_id_1, expense_accno_id_1, income_accno_id_2, expense_accno_id_2, income_accno_id_3, expense_accno_id_3) VALUES
-(1,'Standard',16,72,90,72,90,72,90,72,90);
-
+-- Korrigiert: November 2015
+-- Grundlage: Revision OR Stand 1.1.2013, insbesondere Art. 957a Abs. 2
DELETE FROM chart;
-INSERT INTO chart (id, accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik, itime, mtime, new_chart_id, valid_from) VALUES
-(1,1,'AKTIVEN','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(2,10,'UMLAUFSVERMÖGEN','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(3,100,'Flüssige Mittel','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(4,1000,'Kasse','A','A','AR_paid:AP_paid',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(5,1020,'Postfinance oder Bank1','A','A','AR_paid:AP_paid',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(6,1021,'Bank2','A','A','AR_paid:AP_paid',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(7,106,'Kurzfristig gehaltene Aktiven mit Börsenkurs','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(8,110,'Forderungen aus Lieferungen und Leistungen','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(9,1100,'Forderungen aus Lieferungen und Leistungen','A','A','AR',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(10,114,'Übrige kurzfristige Forderungen','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(11,1140,'Vorschüsse, kurzfristige Darlehen','A','A','AR',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(12,1170,'Vorsteuer auf Aufwand','A','A','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(13,1171,'Vorsteuer auf Investitionen','A','A','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(14,1176,'Verrechnungssteuer','A','A','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(15,120,'Vorräte und nicht fakturierte Dienstleistungen','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(16,1200,'Handelswaren','A','A','IC',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(17,1210,'Rohstoffe','A','A','IC',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(18,1280,'Nicht fakturierte Dienstleistungen','A','A','IC',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(19,1290,'Angefangene Arbeiten','A','A','IC',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(20,130,'Aktive Rechnungsabgrenzungen','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(21,1300,'Aktive Rechnungsabgrenzungen','A','A','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(22,14,'ANLAGEVERMÖGEN','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(23,140,'Finanzanlagen','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(24,148,'Beteiligungen','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(25,150,'Mobile Sachanlagen','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(26,1500,'Maschinen und Apparate','A','A','IC',NULL,6,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(27,1510,'Mobiliar und Einrichtungen','A','A','IC',NULL,6,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(28,1520,'Büromaschinen, Informatik','A','A','IC',NULL,6,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(29,1530,'Fahrzeuge','A','A','IC',NULL,6,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(30,1540,'Werkzeuge und Geräte','A','A','IC',NULL,6,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(31,160,'Immobile Sachanlagen','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(32,170,'Immaterielle Werte','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(33,180,'Nicht einbezahltes Grund- Gesellschafter- oder Stiftungskapital','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(34,2,'PASSIVEN','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(35,20,'KURZFRISTIGES FREMDKAPITAL','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(36,200,'Verbindlichkeiten aus Lieferungen und Leistungen','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(37,2000,'Verbindlichkeiten aus Lieferungen und Leistungen','A','L','AP',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(38,2001,'Übrige Kreditoren','A','L','AP',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(39,2030,'Anzahlungen von Kundinnen und Kunden','A','L','AR_paid:AP_paid',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(40,210,'Kurzfristige verzinsliche Verbindlichkeiten','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(41,2100,'Bankverbindlichkeiten','A','L','AR_paid:AP_paid',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(42,2140,'Übrige verzinsliche Verbindlichkeiten','A','L','AP',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(43,220,'Übrige kurzfristige Verbindlichkeiten','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(44,2200,'Geschuldete MWST(2,5)','A','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice:CT_tax',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(45,2201,'Geschuldete MWST(8,0)','A','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice:CT_tax',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(46,2206,'Verrechnungssteuer','A','L','AP',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(47,2210,'Geschuldete Steuern','A','L','AP',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(48,2250,'Personalaufwand','A','L','AP',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(49,2270,'Verbindlichkeiten Sozialversicherungen und Vorsorgeeinrichtungen','A','L','AP',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(50,230,'Passive Rechnungsabgrenzungen und kurzfristige Rückstellungen','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(51,2300,'Passive Rechnungsabgrenzungen','A','L','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(52,2330,'Kurzfristige Rückstellungen','A','L','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(53,24,'LANGFRISTIGES FREMDKAPITAL','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(54,240,'Langfristige verzinsliche Verbindlichkeiten','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),(55,2400,'Bankverbindlichkeiten','A','L','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(56,2450,'Langfristige verzinsliche Darlehen','A','L','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(57,250,'Übrige langfristige Verbindlichkeiten','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(58,2500,'Zinslose Darlehen','A','L','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(59,260,'Rückstellungen sowie vom Gesetz vorgesehene ähnliche Positionen','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(60,28,'EIGENKAPITAL','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(61,280,'Grund-, Gesellschafter- oder Stiftungskapital','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(62,2800,'Stammkapital','A','Q','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(63,290,'Reserven, Jahresgewinn oder Jahresverlust','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(64,2900,'Gesetzliche Kapitalreserve','A','Q','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(65,2950,'Gesetzliche Gewinnreserve','A','Q','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(66,2960,'Freiwillige Gewinnreserve','A','Q','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(67,2970,'Gewinn- oder Verlustvortrag','A','Q','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(68,2979,'Jahresgewinn oder -verlust','A','Q','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(69,2980,'Eigene Kapitalanteile','A','Q','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(70,3,'BETRIEBLICHER ERTRAG AUS LIEFERUNGEN UND LEISTUNGEN','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(71,30,'PRODUKTIONSERLÖSE','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(72,3000,'Produktionserlöse','A','I','AR_amount:IC_sale',NULL,2,NULL,NULL,NULL,1,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(73,32,'HANDELSERLÖSE','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(74,3200,'Handelserlöse','A','I','AR_amount:IC_sale',NULL,2,NULL,NULL,NULL,1,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(75,34,'DIENSTLEISTUNGSERLÖSE','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(76,3400,'Dienstleistungserlöse','A','I','AR_amount:IC_income',NULL,2,NULL,NULL,NULL,1,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(77,36,'ÜBRIGE ERLÖSE AUS LIEFERUNGEN UND LEISTUNGEN','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(78,3600,'Übrige Erlöse aus Lieferungen und Leistungen','A','I','IC_income',NULL,2,NULL,NULL,NULL,1,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(79,37,'EIGENLEISTUNGEN UND EIGENVERBRAUCH','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(80,3700,'Eigenleistungen','A','I','',NULL,2,NULL,NULL,NULL,1,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(81,38,'ERLÖSMINDERUNGEN','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(82,3800,'Skonti','A','E','IC_sale:IC_cogs:IC_income:IC_expense',NULL,2,NULL,NULL,NULL,1,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(83,3801,'Rabatte, Preisnachlässe','A','E','IC_sale:IC_cogs:IC_income:IC_expense',NULL,2,NULL,NULL,NULL,1,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(84,3805,'Verluste aus Forderungen','A','E','IC_sale:IC_cogs:IC_income:IC_expense',NULL,2,NULL,NULL,NULL,1,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(85,3809,'MWST - nur Saldosteuersatz','A','E','IC_sale:IC_cogs:IC_income:IC_expense',NULL,0,NULL,NULL,NULL,1,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(86,39,'BESTANDESÄNDERUNGEN AN UNFERTIGEN UND FERTIGEN ERZEUGNISSEN SOWIE AN NICHT FAKTURIERTEN DIENSTLEISTUNGEN','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(87,3900,'Bestandesänderungen','A','I','',NULL,2,NULL,NULL,NULL,1,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(88,4,'AUFWAND FÜR MATERIAL, HANDELSWAREN, DIENSTLEISTUNGEN UND ENERGIE','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(89,40,'MATERIALAUFWAND','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(90,4000,'Materialeinkauf','A','E','AP_amount:IC_cogs',NULL,4,NULL,NULL,NULL,6,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(91,42,'HANDELSWARENAUFWAND','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(92,4200,'Einkauf Handelswaren','A','E','AP_amount:IC_cogs',NULL,4,NULL,NULL,NULL,6,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(93,4208,'Bestandsänderungen Handelswaren','A','E','AP_amount:IC_cogs',NULL,4,NULL,NULL,NULL,6,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(94,44,'AUFWAND FÜR BEZOGENE DRITTLEISTUNGEN','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(95,4400,'Aufwand für Drittleistungen','A','E','AP_amount:IC_expense',NULL,4,NULL,NULL,NULL,6,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(96,45,'ENERGIEAUFWAND ZUR LEISTUNGSERSTELLUNG','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(97,4500,'Energieaufwand zur Leistungserstellung','A','E','AP_amount:IC_expense',NULL,4,NULL,NULL,NULL,6,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(98,46,'ÜBRIGER AUFWAND FÜR MATERIAL, HANDELSWAREN UND DIENSTLEISTUNGEN','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(99,47,'DIREKTE EINKAUFSSPESEN','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(100,4700,'Einkaufsspesen','A','E','AP_amount:IC_expense',NULL,4,NULL,NULL,NULL,6, 'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(101,48,'BESTANDESÄNDERUNGEN UND MATERIAL-/WARENVERLUSTE','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(102,4800,'Bestandesänderungen','A','E','',NULL,4,NULL,NULL,NULL,6,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(103,49,'EINKAUFSPREISMINDERUNGEN','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(104,4900,'Skonti, Rabatte, Preisnachlässe','A','I','AP_amount:IC_expense',NULL,4,NULL,NULL,NULL,6,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(105,5,'PERSONALAUFWAND','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(106,500,'Löhne und Gehälter','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(107,5000,'Löhne und Gehälter','A','E','IC_expense',NULL,0,NULL,NULL,NULL,6,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(108,5001,'Erfolgsbeteiligungen','A','E','IC_expense',NULL,0,NULL,NULL,NULL,6,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(109,5005,'Leistungen von Sozialversicherungen','A','I','IC_income',NULL,0,NULL,NULL,NULL,6,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(110,57,'SOZIALVERSICHERUNGSAUFWAND','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(111,5700,'AHV, IV, EO, ALV','A','E','AP_amount:IC_income:IC_expense',NULL,0,NULL,NULL,NULL,6,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(112,5710,'FAK','A','E','AP_amount:IC_income:IC_expense',NULL,0,NULL,NULL,NULL,6,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(113,5720,'Berufliche Vorsorge','A','E','AP_amount:IC_expense',NULL,0,NULL,NULL,NULL,6,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(114,5730,'Unfallversicherung','A','E','AP_amount:IC_expense',NULL,0,NULL,NULL,NULL,6,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(115,5740,'Krankentaggeldversicherung','A','E','AP_amount:IC_expense',NULL,0,NULL,NULL,NULL,6,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(116,5790,'Quellensteuer','A','E','AP_amount:IC_expense',NULL,0,NULL,NULL,NULL,6,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(117,58,'ÜBRIGER PERSONALAUFWAND','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(118,5800,'Aufwand für Personaleinstellung','A','E','IC_expense',NULL,6,NULL,NULL,NULL,6,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(119,5810,'Weiterbildungskosten','A','E','IC_expense',NULL,1,NULL,NULL,NULL,6,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(120,5830,'Spesen','A','E','IC_expense',NULL,6,NULL,NULL,NULL,6,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(121,5880,'Sonstiger Personalaufwand','A','E','IC_expense',NULL,6,NULL,NULL,NULL,6,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(122,59,'LEISTUNGEN DRITTER','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(123,6,'ÜBRIGER BETRIEBLICHER AUFWAND, ABSCHREIBUNGEN UND WERTBERICHTIGUNGEN SOWIE FINANZERGEBNIS','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(124,60,'RAUMAUFWAND','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(125,6000,'Miete','A','E','IC_expense',NULL,6,NULL,NULL,NULL,6,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(126,6040,'Reinigung','A','E','IC_expense',NULL,6,NULL,NULL,NULL,6,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(127,6050,'Übriger Raumaufwand','A','E','IC_expense',NULL,6,NULL,NULL,NULL,6,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(128,61,'UNTERHALT, REPARATUREN, ERSATZ, LEASING, MOBILE SACHANLAGEN','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(129,6100,'Unterhalt','A','E','AP_amount:IC_expense',NULL,6,NULL,NULL,NULL,6,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(130,62,'FAHRZEUG- UND TRANSPORTAUFWAND','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(131,6200,'Fahrzeugaufwand','A','E','AP_amount:IC_expense',NULL,6,NULL,NULL,NULL,6,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(132,6201,'Transportaufwand','A','E','AP_amount:IC_expense',NULL,6,NULL,NULL,NULL,6,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(133,63,'SACHVERSICHERUNGEN, ABGABEN, GEBÜHREN, BEWILLIGUNGEN','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(134,6300,'Betriebsversicherungen','A','E','AP_amount:IC_expense',NULL,0,NULL,NULL,NULL,6,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(135,6360,'Abgaben, Gebühren und Bewilligungen','A','E','AP_amount:IC_expense',NULL,1,NULL,NULL,NULL,6,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(136,64,'ENERGIE- UND ENTSORGUNGSAUFWAND','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(137,6400,'Strom, Gas, Wasser','A','E','AP_amount:IC_expense',NULL,6,NULL,NULL,NULL,6,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(138,6460,'Entsorgungsaufwand','A','E','AP_amount:IC_expense',NULL,6,NULL,NULL,NULL,6,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(139,65,'VERWALTUNGS- UND INFORMATIKAUFWAND','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(140,6500,'Büromaterial, Drucksachen','A','E','AP_amount:IC_expense',NULL,6,NULL,NULL,NULL,6,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(141,6503,'Fachliteratur','A','E','AP_amount:IC_expense',NULL,6,NULL,NULL,NULL,6,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(142,6510,'Telefon, Fax, Porti Internet','A','E','AP_amount:IC_expense',NULL,6,NULL,NULL,NULL,6,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(143,6520,'Beiträge, Spenden','A','E','AP_amount:IC_expense',NULL,1,NULL,NULL,NULL,6,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(144,6530,'Buchführungs- und Beratungsaufwand','A','E','AP_amount:IC_expense',NULL,6,NULL,NULL,NULL,6,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(145,6540,'Verwaltungsrat, GV, Revision','A','E','AP_amount:IC_expense',NULL,6,NULL,NULL,NULL,6,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(146,6570,'Informatikaufwand','A','E','AP_amount:IC_expense',NULL,6,NULL,NULL,NULL,6,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(147,6590,'Übriger Verwaltungsaufwand','A','E','AP_amount:IC_expense',NULL,6,NULL,NULL,NULL,6,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(148,66,'WERBEAUFWAND','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(149,6600,'Werbeaufwand','A','E','AP_amount:IC_expense',NULL,6,NULL,NULL,NULL,6,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(150,67,'SONSTIGER BETRIEBLICHER AUFWAND','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(151,6720,'Forschung und Entwicklung','A','E','AP_amount:IC_expense',NULL,6,NULL,NULL,NULL,6,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(152,6790,'Übriger Betriebsaufwand','A','E','AP_amount:IC_expense',NULL,6,NULL,NULL,NULL,6,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(153,68,'ABSCHREIBUNGEN UND WERTBERICHTIGUNGEN AUF POSITIONEN DES ANLAGEVERMÖGENS','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(154,6800,'Abschreibungen Finanzanlagen','A','E','',NULL,0,NULL,NULL,NULL,6,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(155,6810,'Abschreibungen Beteiligungen','A','E','',NULL,0,NULL,NULL,NULL,6,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(156,6820,'Abschreibungen mobile Sachanlagen','A','E','',NULL,0,NULL,NULL,NULL,6,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(157,6840,'Abschreibungen immaterielle Anlagen','A','E','',NULL,0,NULL,NULL,NULL,6,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(158,69,'FINANZAUFWAND UND FINANZERTRAG','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(159,690,'Finanzaufwand','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(160,6900,'Finanzaufwand','A','E','',NULL,0,NULL,NULL,NULL,6,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(161,6940,'Bankspesen','A','E','',NULL,0,NULL,NULL,NULL,6,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(162,6942,'Kursverluste','A','E','',NULL,0,NULL,NULL,NULL,6,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(163,6943,'Rundungsaufwand','A','E','',NULL,0,NULL,NULL,NULL,6,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(164,695,'Finanzertrag','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(165,6950,'Finanzertrag','A','I','',NULL,0,NULL,NULL,NULL,1,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(166,6952,'Kursgewinne','A','I','',NULL,0,NULL,NULL,NULL,1,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(167,6953,'Rundungsertrag','A','I','',NULL,0,NULL,NULL,NULL,1,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(168,6970,'Mitgliederbeiträge','A','I','AR_amount:IC_income',NULL,1,NULL,NULL,NULL,1,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(169,6980,'Spenden','A','I','AR_amount:IC_income',NULL,1,NULL,NULL,NULL,1,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),(170,7,'BETRIEBLICHER NEBENERFOLG','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(171,70,'ERFOLG AUS NEBENBETRIEBEN','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(172,75,'ERFOLG AUS BETRIEBLICHEN LIEGENSCHAFTEN','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(173,8,'BETRIEBSFREMDER, AUSSERORDENTLICHER, EINMALIGER UND PERIODENFREMDER AUFWAND UND ERTRAG','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(174,80,'BETRIEBSFREMDER AUFWAND UND BETRIEBSFREMDER ERTRAG','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(175,8000,'Betriebsfremder Aufwand','A','E','AP_amount:IC_cogs',NULL,4,NULL,NULL,NULL,6,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(176,8100,'Betriebsfremder Ertrag','A','I','AR_amount:IC_sale',NULL,2,NULL,NULL,NULL,1,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(177,85,'AUSSERORDENTLICHER, EINMALIGER AUFWAND UND ERTRAG','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(178,8500,'Ausserordentlicher Aufwand','A','E','AP_amount:IC_cogs',NULL,4,NULL,NULL,NULL,6,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(179,8510,'Ausserordentlicher Ertrag','A','I','AR_amount:IC_sale',NULL,2,NULL,NULL,NULL,1,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(180,87,'PERIODENFREMDER AUFWAND UND ERTRAG','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(181,8700,'Periodenfremder Aufwand','A','E','AP_amount:IC_cogs',NULL,4,NULL,NULL,NULL,6,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(182,8710,'Periodenfremder Ertrag','A','I','AR_amount:IC_sale',NULL,2,NULL,NULL,NULL,1,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(183,89,'DIREKTE STEUERN','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(184,8900,'Direkte Steuern','A','E','',NULL,0,NULL,NULL,NULL,6,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(185,9,'ABSCHLUSS','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(186,90,'ERFOLGSRECHNUNG','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(187,91,'BILANZ','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(188,9100,'Eröffnungsbilanz','A','E','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(189,92,'GEWINNVERWENDUNG','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(190,95,'JAHRESERGEBNISSE','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL),
-(191,99,'HILFSKONTEN NEBENBÜCHER','H','','',NULL,0,NULL,NULL,NULL,NULL,'f','2014-01-01 00:00:00.000000',NULL,NULL,NULL);
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik, valid_from) VALUES
+('1', 'AKTIVEN','H','','','1',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('10', 'UMLAUFSVERMÖGEN','H','','','10',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('100', 'Flüssige Mittel','H','','','100',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('1000', 'Kasse','A','A','AR_paid:AP_paid','1000',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('1020', 'Postfinance oder Bank1','A','A','AR_paid:AP_paid','1020',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('1021', 'Bank2','A','A','AR_paid:AP_paid','1021',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('106', 'Kurzfristig gehaltene Aktiven mit Börsenkurs','H','','','106',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('110', 'Forderungen aus Lieferungen und Leistungen','H','','','110',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('1100', 'Forderungen aus Lieferungen und Leistungen','A','A','AR','1100',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('114', 'Übrige kurzfristige Forderungen','H','','','114',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('1140', 'Vorschüsse, kurzfristige Darlehen','A','A','AR','1140',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('1170', 'Vorsteuer auf Aufwand','A','A','','1170',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('1171', 'Vorsteuer auf Investitionen','A','A','','1171',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('1176', 'Verrechnungssteuer','A','A','','1176',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('120', 'Vorräte und nicht fakturierte Dienstleistungen','H','','','120',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('1200', 'Handelswaren','A','A','IC','1200',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('1210', 'Rohstoffe','A','A','IC','1210',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('1280', 'Nicht fakturierte Dienstleistungen','A','A','IC','1280',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('1290', 'Angefangene Arbeiten','A','A','IC','1290',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('130', 'Aktive Rechnungsabgrenzungen','H','','','130',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('1300', 'Aktive Rechnungsabgrenzungen','A','A','','1300',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('14', 'ANLAGEVERMÖGEN','H','','','14',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('140', 'Finanzanlagen','H','','','140',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('148', 'Beteiligungen','H','','','148',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('150', 'Mobile Sachanlagen','H','','','150',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('1500', 'Maschinen und Apparate','A','A','IC','1500',6,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('1510', 'Mobiliar und Einrichtungen','A','A','IC','1510',6,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('1520', 'Büromaschinen, Informatik','A','A','IC','1520',6,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('1530', 'Fahrzeuge','A','A','IC','1530',6,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('1540', 'Werkzeuge und Geräte','A','A','IC','1540',6,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('160', 'Immobile Sachanlagen','H','','','160',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('170', 'Immaterielle Werte','H','','','170',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('180', 'Nicht einbezahltes Grund- Gesellschafter- oder Stiftungskapital','H','','','180',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('2', 'PASSIVEN','H','','','2',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('20', 'KURZFRISTIGES FREMDKAPITAL','H','','','20',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('200', 'Verbindlichkeiten aus Lieferungen und Leistungen','H','','','200',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('2000', 'Verbindlichkeiten aus Lieferungen und Leistungen','A','L','AP','2000',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('2001', 'Übrige Kreditoren','A','L','AP','2001',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('2030', 'Anzahlungen von Kundinnen und Kunden','A','L','AR_paid:AP_paid','2030',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('210', 'Kurzfristige verzinsliche Verbindlichkeiten','H','','','210',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('2100', 'Bankverbindlichkeiten','A','L','AR_paid:AP_paid','2100',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('2140', 'Übrige verzinsliche Verbindlichkeiten','A','L','AP','2140',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('220', 'Übrige kurzfristige Verbindlichkeiten','H','','','220',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('2200', 'Geschuldete MWST(8%)','A','L','AR_tax:IC_taxpart:IC_taxservice:CT_tax','2200',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('2201', 'Geschuldete MWST(2.5%)','A','L','AR_tax:IC_taxpart:IC_taxservice:CT_tax','2201',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('2206', 'Verrechnungssteuer','A','L','AP','2206',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('2210', 'Geschuldete Steuern','A','L','AP','2210',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('2250', 'Personalaufwand','A','L','AP','2250',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('2270', 'Verbindlichkeiten Sozialversicherungen und Vorsorgeeinrichtungen','A','L','AP','2270',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('230', 'Passive Rechnungsabgrenzungen und kurzfristige Rückstellungen','H','','','230',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('2300', 'Passive Rechnungsabgrenzungen','A','L','','2300',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('2330', 'Kurzfristige Rückstellungen','A','L','','2330',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('24', 'LANGFRISTIGES FREMDKAPITAL','H','','','24',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('240', 'Langfristige verzinsliche Verbindlichkeiten','H','','','240',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('2400', 'Bankverbindlichkeiten','A','L','','2400',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('2450', 'Langfristige verzinsliche Darlehen','A','L','','2450',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('250', 'Übrige langfristige Verbindlichkeiten','H','','','250',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('2500', 'Zinslose Darlehen','A','L','','2500',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('260', 'Rückstellungen sowie vom Gesetz vorgesehene ähnliche Positionen','H','','','260',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('28', 'EIGENKAPITAL','H','','','28',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('280', 'Grund-, Gesellschafter- oder Stiftungskapital','H','','','280',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('2800', 'Stammkapital','A','Q','','2800',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('290', 'Reserven, Jahresgewinn oder Jahresverlust','H','','','290',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('2900', 'Gesetzliche Kapitalreserve','A','Q','','2900',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('2950', 'Gesetzliche Gewinnreserve','A','Q','','2950',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('2960', 'Freiwillige Gewinnreserve','A','Q','','2960',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('2970', 'Gewinn- oder Verlustvortrag','A','Q','','2970',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('2979', 'Jahresgewinn oder -verlust','A','Q','','2979',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('2980', 'Eigene Kapitalanteile','A','Q','','2980',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('3', 'BETRIEBLICHER ERTRAG AUS LIEFERUNGEN UND LEISTUNGEN','H','','','3',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('30', 'PRODUKTIONSERLÖSE','H','','','30',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('3000', 'Produktionserlöse','A','I','AR_amount:IC_sale','3000',2,NULL,NULL,NULL,1,FALSE,'2011-01-01 00:00:00.000000'),
+('32', 'HANDELSERLÖSE','H','','','32',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('3200', 'Handelserlöse 8%','A','I','AR_amount:IC_sale','3200',2,NULL,NULL,NULL,1,FALSE,'2011-01-01 00:00:00.000000'),
+('3201', 'Handelserlöse 2.5%','A','I','AR_amount:IC_sale','3201',3,NULL,NULL,NULL,1,FALSE,'2011-01-01 00:00:00.000000'),
+('34', 'DIENSTLEISTUNGSERLÖSE','H','','','34',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('3400', 'Dienstleistungserlöse','A','I','AR_amount:IC_income','3400',2,NULL,NULL,NULL,1,FALSE,'2011-01-01 00:00:00.000000'),
+('36', 'ÜBRIGE ERLÖSE AUS LIEFERUNGEN UND LEISTUNGEN','H','','','36',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('3600', 'Übrige Erlöse aus Lieferungen und Leistungen','A','I','IC_sale:IC_income','3600',2,NULL,NULL,NULL,1,FALSE,'2011-01-01 00:00:00.000000'),
+('37', 'EIGENLEISTUNGEN UND EIGENVERBRAUCH','H','','','37',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('3700', 'Eigenleistungen','A','I','','3700',2,NULL,NULL,NULL,1,FALSE,'2011-01-01 00:00:00.000000'),
+('38', 'ERLÖSMINDERUNGEN','H','','','38',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('3800', 'Skonti','A','E','AR_paid','3800',2,NULL,NULL,NULL,1,FALSE,'2011-01-01 00:00:00.000000'),
+('3801', 'Rabatte, Preisnachlässe','A','E','AR_paid','3801',2,NULL,NULL,NULL,1,FALSE,'2011-01-01 00:00:00.000000'),
+('3805', 'Verluste aus Forderungen','A','E','AR_paid','3805',2,NULL,NULL,NULL,1,FALSE,'2011-01-01 00:00:00.000000'),
+('3809', 'MWST - nur Saldosteuersatz','A','E','AR_paid','3809',0,NULL,NULL,NULL,1,FALSE,'2011-01-01 00:00:00.000000'),
+('39', 'BESTANDESÄNDERUNGEN AN UNFERTIGEN UND FERTIGEN ERZEUGNISSEN SOWIE AN NICHT FAKTURIERTEN DIENSTLEISTUNGEN','H','','','39',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('3900', 'Bestandesänderungen','A','I','','3900',2,NULL,NULL,NULL,1,FALSE,'2011-01-01 00:00:00.000000'),
+('4', 'AUFWAND FÜR MATERIAL, HANDELSWAREN, DIENSTLEISTUNGEN UND ENERGIE','H','','','4',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('40', 'MATERIALAUFWAND','H','','','40',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('4000', 'Materialeinkauf','A','E','AP_amount:IC_cogs','4000',4,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('42', 'HANDELSWARENAUFWAND','H','','','42',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('4200', 'Einkauf Handelswaren 8%','A','E','AP_amount:IC_cogs','4200',4,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('4201', 'Einkauf Handelswaren 2.5%','A','E','AP_amount:IC_cogs','4201',5,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('4208', 'Bestandsänderungen Handelswaren','A','E','AP_amount:IC_cogs','4208',4,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('44', 'AUFWAND FÜR BEZOGENE DRITTLEISTUNGEN','H','','','44',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('4400', 'Aufwand für Drittleistungen','A','E','AP_amount:IC_expense','4400',4,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('45', 'ENERGIEAUFWAND ZUR LEISTUNGSERSTELLUNG','H','','','45',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('4500', 'Energieaufwand zur Leistungserstellung','A','E','AP_amount:IC_expense','4500',4,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('46', 'ÜBRIGER AUFWAND FÜR MATERIAL, HANDELSWAREN UND DIENSTLEISTUNGEN','H','','','46',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('47', 'DIREKTE EINKAUFSSPESEN','H','','','47',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('4700', 'Einkaufsspesen','A','E','AP_amount:IC_expense','4700',4,NULL,NULL,NULL,6, FALSE,'2011-01-01 00:00:00.000000'),
+('48', 'BESTANDESÄNDERUNGEN UND MATERIAL-/WARENVERLUSTE','H','','','48',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('4800', 'Bestandesänderungen','A','E','','4800',4,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('49', 'EINKAUFSPREISMINDERUNGEN','H','','','49',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('4900', 'Skonti, Rabatte, Preisnachlässe','A','I','AP_paid','4900',4,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('5', 'PERSONALAUFWAND','H','','','5',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('500', 'Löhne und Gehälter','H','','','500',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('5000', 'Löhne und Gehälter','A','E','IC_expense','5000',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('5001', 'Erfolgsbeteiligungen','A','E','IC_expense','5001',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('5005', 'Leistungen von Sozialversicherungen','A','I','IC_income','5005',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('57', 'SOZIALVERSICHERUNGSAUFWAND','H','','','57',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('5700', 'AHV, IV, EO, ALV','A','E','AP_amount:IC_expense','5700',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('5710', 'FAK','A','E','AP_amount:IC_expense','5710',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('5720', 'Berufliche Vorsorge','A','E','AP_amount:IC_expense','5720',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('5730', 'Unfallversicherung','A','E','AP_amount:IC_expense','5730',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('5740', 'Krankentaggeldversicherung','A','E','AP_amount:IC_expense','5740',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('5790', 'Quellensteuer','A','E','AP_amount:IC_expense','5790',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('58', 'ÜBRIGER PERSONALAUFWAND','H','','','58',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('5800', 'Aufwand für Personaleinstellung','A','E','IC_expense','5800',6,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('5810', 'Weiterbildungskosten','A','E','IC_expense','5810',1,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('5830', 'Spesen','A','E','IC_expense','5830',6,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('5880', 'Sonstiger Personalaufwand','A','E','IC_expense','5880',6,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('59', 'LEISTUNGEN DRITTER','H','','','59',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('6', 'ÜBRIGER BETRIEBLICHER AUFWAND, ABSCHREIBUNGEN UND WERTBERICHTIGUNGEN SOWIE FINANZERGEBNIS','H','','','6',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('60', 'RAUMAUFWAND','H','','','60',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('6000', 'Miete','A','E','AP_amount:IC_expense','6000',6,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('6040', 'Reinigung','A','E','AP_amount:IC_expense','6040',6,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('6050', 'Übriger Raumaufwand','A','E','AP_amount:IC_expense','6050',6,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('61', 'UNTERHALT, REPARATUREN, ERSATZ, LEASING, MOBILE SACHANLAGEN','H','','','61',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('6100', 'Unterhalt','A','E','AP_amount:IC_expense','6100',6,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('62', 'FAHRZEUG- UND TRANSPORTAUFWAND','H','','','62',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('6200', 'Fahrzeugaufwand','A','E','AP_amount:IC_expense','6200',6,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('6201', 'Transportaufwand','A','E','AP_amount:IC_expense','6201',6,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('63', 'SACHVERSICHERUNGEN, ABGABEN, GEBÜHREN, BEWILLIGUNGEN','H','','','63',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('6300', 'Betriebsversicherungen','A','E','AP_amount:IC_expense','6300',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('6360', 'Abgaben, Gebühren und Bewilligungen','A','E','AP_amount:IC_expense','6360',1,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('64', 'ENERGIE- UND ENTSORGUNGSAUFWAND','H','','','64',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('6400', 'Strom, Gas, Wasser','A','E','AP_amount:IC_expense','6400',6,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('6460', 'Entsorgungsaufwand','A','E','AP_amount:IC_expense','6460',6,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('65', 'VERWALTUNGS- UND INFORMATIKAUFWAND','H','','','65',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('6500', 'Büromaterial, Drucksachen','A','E','AP_amount:IC_expense','6500',6,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('6503', 'Fachliteratur','A','E','AP_amount:IC_expense','6503',6,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('6510', 'Telefon, Fax, Porti Internet','A','E','AP_amount:IC_expense','6510',6,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('6520', 'Beiträge, Spenden','A','E','AP_amount:IC_expense','6520',1,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('6530', 'Buchführungs- und Beratungsaufwand','A','E','AP_amount:IC_expense','6530',6,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('6540', 'Verwaltungsrat, GV, Revision','A','E','AP_amount:IC_expense','6540',6,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('6570', 'Informatikaufwand','A','E','AP_amount:IC_expense','6570',6,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('6590', 'Übriger Verwaltungsaufwand','A','E','AP_amount:IC_expense','6590',6,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('66', 'WERBEAUFWAND','H','','','66',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('6600', 'Werbeaufwand','A','E','AP_amount:IC_expense','6600',6,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('67', 'SONSTIGER BETRIEBLICHER AUFWAND','H','','','67',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('6720', 'Forschung und Entwicklung','A','E','AP_amount:IC_expense','6720',6,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('6790', 'Übriger Betriebsaufwand','A','E','AP_amount:IC_expense','6790',6,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('68', 'ABSCHREIBUNGEN UND WERTBERICHTIGUNGEN AUF POSITIONEN DES ANLAGEVERMÖGENS','H','','','68',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('6800', 'Abschreibungen Finanzanlagen','A','E','','6800',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('6810', 'Abschreibungen Beteiligungen','A','E','','6810',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('6820', 'Abschreibungen mobile Sachanlagen','A','E','','6820',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('6840', 'Abschreibungen immaterielle Anlagen','A','E','','6840',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('69', 'FINANZAUFWAND UND FINANZERTRAG','H','','','69',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('690', 'Finanzaufwand','H','','','690',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('6900', 'Finanzaufwand','A','E','','6900',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('6940', 'Bankspesen','A','E','','6940',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('6942', 'Kursverluste','A','E','','6942',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('6943', 'Rundungsaufwand','A','E','','6943',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('695', 'Finanzertrag','H','','','695',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('6950', 'Finanzertrag','A','I','','6950',0,NULL,NULL,NULL,1,FALSE,'2011-01-01 00:00:00.000000'),
+('6952', 'Kursgewinne','A','I','','6952',0,NULL,NULL,NULL,1,FALSE,'2011-01-01 00:00:00.000000'),
+('6953', 'Rundungsertrag','A','I','','6953',0,NULL,NULL,NULL,1,FALSE,'2011-01-01 00:00:00.000000'),
+('6970', 'Mitgliederbeiträge','A','I','AR_amount:IC_income','6970',1,NULL,NULL,NULL,1,FALSE,'2011-01-01 00:00:00.000000'),
+('6980', 'Spenden','A','I','AR_amount:IC_income','6980',1,NULL,NULL,NULL,1,FALSE,'2011-01-01 00:00:00.000000'),
+('7', 'BETRIEBLICHER NEBENERFOLG','H','','','7',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('70', 'ERFOLG AUS NEBENBETRIEBEN','H','','','70',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('75', 'ERFOLG AUS BETRIEBLICHEN LIEGENSCHAFTEN','H','','','75',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('8', 'BETRIEBSFREMDER, AUSSERORDENTLICHER, EINMALIGER UND PERIODENFREMDER AUFWAND UND ERTRAG','H','','','8',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('80', 'BETRIEBSFREMDER AUFWAND UND BETRIEBSFREMDER ERTRAG','H','','','80',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('8000', 'Betriebsfremder Aufwand','A','E','AP_amount:IC_cogs:IC_expense','8000',4,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('8100', 'Betriebsfremder Ertrag','A','I','AR_amount:IC_sale:IC_income','8100',2,NULL,NULL,NULL,1,FALSE,'2011-01-01 00:00:00.000000'),
+('85', 'AUSSERORDENTLICHER, EINMALIGER AUFWAND UND ERTRAG','H','','','85',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('8500', 'Ausserordentlicher Aufwand','A','E','AP_amount:IC_cogs:IC_expense','8500',4,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('8510', 'Ausserordentlicher Ertrag','A','I','AR_amount:IC_sale:IC_income','8510',2,NULL,NULL,NULL,1,FALSE,'2011-01-01 00:00:00.000000'),
+('87', 'PERIODENFREMDER AUFWAND UND ERTRAG','H','','','87',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('8700', 'Periodenfremder Aufwand','A','E','AP_amount:IC_cogs:IC_expense','8700',4,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('8710', 'Periodenfremder Ertrag','A','I','AR_amount:IC_sale:IC_income','8710',2,NULL,NULL,NULL,1,FALSE,'2011-01-01 00:00:00.000000'),
+('89', 'DIREKTE STEUERN','H','','','89',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('8900', 'Direkte Steuern','A','E','','8900',0,NULL,NULL,NULL,6,FALSE,'2011-01-01 00:00:00.000000'),
+('9', 'ABSCHLUSS','H','','','9',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('90', 'ERFOLGSRECHNUNG','H','','','90',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('91', 'BILANZ','H','','','91',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('9100', 'Eröffnungsbilanz','A','E','','9100',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('92', 'GEWINNVERWENDUNG','H','','','92',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('95', 'JAHRESERGEBNISSE','H','','','95',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000'),
+('99', 'HILFSKONTEN NEBENBÜCHER','H','','','99',0,NULL,NULL,NULL,NULL,FALSE,'2011-01-01 00:00:00.000000');
-DELETE FROM defaults;
+DELETE FROM buchungsgruppen;
-INSERT INTO defaults (inventory_accno_id, income_accno_id, expense_accno_id, fxgain_accno_id, fxloss_accno_id, invnumber, sonumber, weightunit, businessnumber, version, curr, closedto, revtrans, ponumber, sqnumber, rfqnumber, customernumber, vendornumber, audittrail, articlenumber, servicenumber, coa, itime, mtime, rmanumber, cnnumber, accounting_method, inventory_system, profit_determination) VALUES
-(16,72,90,166,162,0,0,'kg','','3.1.0 CH','CHF:EUR',NULL,'f',0,0,0,0,0,'f',0,0,'Switzerland-deutsch-MWST','2014-01-01 00:00:00.000000',NULL,0,0,'accrual','periodic','balance');
+INSERT INTO buchungsgruppen (
+ description, inventory_accno_id,
+ income_accno_id_0, expense_accno_id_0,
+ income_accno_id_1, expense_accno_id_1,
+ income_accno_id_2, expense_accno_id_2,
+ income_accno_id_3, expense_accno_id_3
+) VALUES (
+ 'Standard 8%',(SELECT id FROM chart WHERE accno = '1200'),
+ (SELECT id FROM chart WHERE accno = '3200'), (SELECT id FROM chart WHERE accno = '4200'),
+ (SELECT id FROM chart WHERE accno = '3200'), (SELECT id FROM chart WHERE accno = '4200'),
+ (SELECT id FROM chart WHERE accno = '3200'), (SELECT id FROM chart WHERE accno = '4200'),
+ (SELECT id FROM chart WHERE accno = '3200'), (SELECT id FROM chart WHERE accno = '4200')
+),(
+ 'Standard 2.5%',(SELECT id FROM chart WHERE accno = '1200'),
+ (SELECT id FROM chart WHERE accno = '3201'), (SELECT id FROM chart WHERE accno = '4201'),
+ (SELECT id FROM chart WHERE accno = '3201'), (SELECT id FROM chart WHERE accno = '4201'),
+ (SELECT id FROM chart WHERE accno = '3201'), (SELECT id FROM chart WHERE accno = '4201'),
+ (SELECT id FROM chart WHERE accno = '3201'), (SELECT id FROM chart WHERE accno = '4201')
+);
-DELETE FROM tax;
+DELETE FROM tax_zones;
-INSERT INTO tax (rate, taxkey, taxdescription, itime, mtime, id) VALUES
-(0,0,'Keine Steuer','2014-01-01 00:00:00.000000',NULL,0),
-(0,1,'mehrwertsteuerfrei','2014-01-01 00:00:00.000000',NULL,1);
+INSERT INTO tax_zones (id, description) VALUES
+(0, 'Schweiz'), -- siehe auch Pg-upgrade2/taxzone_id_in_oe_delivery_orders.sql )=:
+(1, 'EU mit USt-ID Nummer'),
+(2, 'EU ohne USt-ID Nummer'),
+(3, 'Ausserhalb EU');
-INSERT INTO tax (chart_id, rate, taxnumber, taxkey, taxdescription, itime, mtime, id) VALUES
-(45,0.08000,2201,2,'MWST 8% Verkauf','2014-01-01 00:00:00.000000',NULL,2),
-(44,0.02500,2200,3,'MWST 2.5% Verkauf','2014-01-01 00:00:00.000000',NULL,3),
-(12,0.08000,1170,4,'MWST 8% Aufwand','2014-01-01 00:00:00.000000',NULL,4),
-(12,0.02500,1170,5,'MWST 2.5% Aufwand','2014-01-01 00:00:00.000000',NULL,5),
-(13,0.08000,1171,6,'MWST 8% Investitionen','2014-01-01 00:00:00.000000',NULL,6),
-(13,0.02500,1171,7,'MWST 2.5% Investitionen','2014-01-01 00:00:00.000000',NULL,7);
+DELETE FROM tax;
-DELETE FROM tax_zones;
+INSERT INTO tax (taxkey, taxdescription, rate) VALUES
+(0, 'Keine Steuer', 0),
+(1, 'Mehrwertsteuerfrei', 0);
-INSERT INTO tax_zones (id, description) VALUES
-(0,'Schweiz'),
-(1,'EU mit USt-ID Nummer'),
-(2,'EU ohne USt-ID Nummer'),
-(3,'Ausserhalb EU');
+INSERT INTO tax (taxkey, taxdescription, rate, taxnumber, chart_id) VALUES
+(2, 'MWST 8% Ertrag', 0.08000, '2200', (SELECT id FROM chart WHERE accno='2200')),
+(3, 'MWST 2.5% Ertrag', 0.02500, '2201', (SELECT id FROM chart WHERE accno='2201')),
+(4, 'MWST 8% Aufwand', 0.08000, '1170', (SELECT id FROM chart WHERE accno='1170')),
+(5, 'MWST 2.5% Aufwand', 0.02500, '1170', (SELECT id FROM chart WHERE accno='1170')),
+(6, 'MWST 8% Investitionen', 0.08000, '1171', (SELECT id FROM chart WHERE accno='1171')),
+(7, 'MWST 2.5% Investitionen', 0.02500, '1171', (SELECT id FROM chart WHERE accno='1171'));
DELETE FROM taxkeys;
-INSERT INTO taxkeys (id, chart_id, tax_id, taxkey_id, pos_ustva, startdate) VALUES
-(0,0,0,0,NULL,'2014-01-01'),
-(1,1,0,0,NULL,'2014-01-01'),
-(2,2,0,0,NULL,'2014-01-01'),
-(3,3,0,0,NULL,'2014-01-01'),
-(4,4,0,0,NULL,'2014-01-01'),
-(5,5,0,0,NULL,'2014-01-01'),
-(6,6,0,0,NULL,'2014-01-01'),
-(7,7,0,0,NULL,'2014-01-01'),
-(8,8,0,0,NULL,'2014-01-01'),
-(9,9,0,0,NULL,'2014-01-01'),
-(10,10,0,0,NULL,'2014-01-01'),
-(11,11,0,0,NULL,'2014-01-01'),
-(12,12,0,0,NULL,'2014-01-01'),
-(13,13,0,0,NULL,'2014-01-01'),
-(14,14,0,0,NULL,'2014-01-01'),
-(15,15,0,0,NULL,'2014-01-01'),
-(16,16,0,0,NULL,'2014-01-01'),
-(17,17,0,0,NULL,'2014-01-01'),
-(18,18,0,0,NULL,'2014-01-01'),
-(19,19,0,0,NULL,'2014-01-01'),
-(20,20,0,0,NULL,'2014-01-01'),
-(21,21,0,0,NULL,'2014-01-01'),
-(22,22,0,0,NULL,'2014-01-01'),
-(23,23,0,0,NULL,'2014-01-01'),
-(24,24,0,0,NULL,'2014-01-01'),
-(25,25,0,0,NULL,'2014-01-01'),
-(26,26,0,0,NULL,'2014-01-01'),
-(27,27,0,0,NULL,'2014-01-01'),
-(28,28,0,0,NULL,'2014-01-01'),
-(29,29,0,0,NULL,'2014-01-01'),
-(30,30,0,0,NULL,'2014-01-01'),
-(31,31,0,0,NULL,'2014-01-01'),
-(32,32,0,0,NULL,'2014-01-01'),
-(33,33,0,0,NULL,'2014-01-01'),
-(34,34,0,0,NULL,'2014-01-01'),
-(35,35,0,0,NULL,'2014-01-01'),
-(36,36,0,0,NULL,'2014-01-01'),
-(37,37,0,0,NULL,'2014-01-01'),
-(38,38,0,0,NULL,'2014-01-01'),
-(39,39,0,0,NULL,'2014-01-01'),
-(40,40,0,0,NULL,'2014-01-01'),
-(41,41,0,0,NULL,'2014-01-01'),
-(42,42,0,0,NULL,'2014-01-01'),
-(43,43,0,0,NULL,'2014-01-01'),
-(44,44,0,0,NULL,'2014-01-01'),
-(45,45,0,0,NULL,'2014-01-01'),
-(46,46,0,0,NULL,'2014-01-01'),
-(47,47,0,0,NULL,'2014-01-01'),
-(48,48,0,0,NULL,'2014-01-01'),
-(49,49,0,0,NULL,'2014-01-01'),
-(50,50,0,0,NULL,'2014-01-01'),
-(51,51,0,0,NULL,'2014-01-01'),
-(52,52,0,0,NULL,'2014-01-01'),
-(53,53,0,0,NULL,'2014-01-01'),
-(54,54,0,0,NULL,'2014-01-01'),
-(55,55,0,0,NULL,'2014-01-01'),
-(56,56,0,0,NULL,'2014-01-01'),
-(57,57,0,0,NULL,'2014-01-01'),
-(58,58,0,0,NULL,'2014-01-01'),
-(59,59,0,0,NULL,'2014-01-01'),
-(60,60,0,0,NULL,'2014-01-01'),
-(61,61,0,0,NULL,'2014-01-01'),
-(62,62,0,0,NULL,'2014-01-01'),
-(63,63,0,0,NULL,'2014-01-01'),
-(64,64,0,0,NULL,'2014-01-01'),
-(65,65,0,0,NULL,'2014-01-01'),
-(66,66,0,0,NULL,'2014-01-01'),
-(67,67,0,0,NULL,'2014-01-01'),
-(68,68,0,0,NULL,'2014-01-01'),
-(69,69,0,0,NULL,'2014-01-01'),
-(70,70,0,0,NULL,'2014-01-01'),
-(71,71,0,0,NULL,'2014-01-01'),
-(72,72,0,0,NULL,'2014-01-01'),
-(73,73,0,0,NULL,'2014-01-01'),
-(74,74,0,0,NULL,'2014-01-01'),
-(75,75,0,0,NULL,'2014-01-01'),
-(76,76,0,0,NULL,'2014-01-01'),
-(77,77,0,0,NULL,'2014-01-01'),
-(78,78,0,0,NULL,'2014-01-01'),
-(79,79,0,0,NULL,'2014-01-01'),
-(80,80,0,0,NULL,'2014-01-01'),
-(81,81,0,0,NULL,'2014-01-01'),
-(82,82,0,0,NULL,'2014-01-01'),
-(83,83,0,0,NULL,'2014-01-01'),
-(84,84,0,0,NULL,'2014-01-01'),
-(85,85,0,0,NULL,'2014-01-01'),
-(86,86,0,0,NULL,'2014-01-01'),
-(87,87,0,0,NULL,'2014-01-01'),
-(88,88,0,0,NULL,'2014-01-01'),
-(89,89,0,0,NULL,'2014-01-01'),
-(90,90,0,0,NULL,'2014-01-01'),
-(91,91,0,0,NULL,'2014-01-01'),
-(92,92,0,0,NULL,'2014-01-01'),
-(93,93,0,0,NULL,'2014-01-01'),
-(94,94,0,0,NULL,'2014-01-01'),
-(95,95,0,0,NULL,'2014-01-01'),
-(96,96,0,0,NULL,'2014-01-01'),
-(97,97,0,0,NULL,'2014-01-01'),
-(98,98,0,0,NULL,'2014-01-01'),
-(99,99,0,0,NULL,'2014-01-01'),
-(100,100,0,0,NULL,'2014-01-01'),
-(101,101,0,0,NULL,'2014-01-01'),
-(102,102,0,0,NULL,'2014-01-01'),
-(103,103,0,0,NULL,'2014-01-01'),
-(104,104,0,0,NULL,'2014-01-01'),
-(105,105,0,0,NULL,'2014-01-01'),
-(106,106,0,0,NULL,'2014-01-01'),
-(107,107,0,0,NULL,'2014-01-01'),
-(108,108,0,0,NULL,'2014-01-01'),
-(109,109,0,0,NULL,'2014-01-01'),
-(110,110,0,0,NULL,'2014-01-01'),
-(111,111,0,0,NULL,'2014-01-01'),
-(112,112,0,0,NULL,'2014-01-01'),
-(113,113,0,0,NULL,'2014-01-01'),
-(114,114,0,0,NULL,'2014-01-01'),
-(115,115,0,0,NULL,'2014-01-01'),
-(116,116,0,0,NULL,'2014-01-01'),
-(117,117,0,0,NULL,'2014-01-01'),
-(118,118,0,0,NULL,'2014-01-01'),
-(119,119,0,0,NULL,'2014-01-01'),
-(120,120,0,0,NULL,'2014-01-01'),
-(121,121,0,0,NULL,'2014-01-01'),
-(122,122,0,0,NULL,'2014-01-01'),
-(123,123,0,0,NULL,'2014-01-01'),
-(124,124,0,0,NULL,'2014-01-01'),
-(125,125,0,0,NULL,'2014-01-01'),
-(126,126,0,0,NULL,'2014-01-01'),
-(127,127,0,0,NULL,'2014-01-01'),
-(128,128,0,0,NULL,'2014-01-01'),
-(129,129,0,0,NULL,'2014-01-01'),
-(130,130,0,0,NULL,'2014-01-01'),
-(131,131,0,0,NULL,'2014-01-01'),
-(132,132,0,0,NULL,'2014-01-01'),
-(133,133,0,0,NULL,'2014-01-01'),
-(134,134,0,0,NULL,'2014-01-01'),
-(135,135,0,0,NULL,'2014-01-01'),
-(136,136,0,0,NULL,'2014-01-01'),
-(137,137,0,0,NULL,'2014-01-01'),
-(138,138,0,0,NULL,'2014-01-01'),
-(139,139,0,0,NULL,'2014-01-01'),
-(140,140,0,0,NULL,'2014-01-01'),
-(141,141,0,0,NULL,'2014-01-01'),
-(142,142,0,0,NULL,'2014-01-01'),
-(143,143,0,0,NULL,'2014-01-01'),
-(144,144,0,0,NULL,'2014-01-01'),
-(145,145,0,0,NULL,'2014-01-01'),
-(146,146,0,0,NULL,'2014-01-01'),
-(147,147,0,0,NULL,'2014-01-01'),
-(148,148,0,0,NULL,'2014-01-01'),
-(149,149,0,0,NULL,'2014-01-01'),
-(150,150,0,0,NULL,'2014-01-01'),
-(151,151,0,0,NULL,'2014-01-01'),
-(152,152,0,0,NULL,'2014-01-01'),
-(153,153,0,0,NULL,'2014-01-01'),
-(154,154,0,0,NULL,'2014-01-01'),
-(155,155,0,0,NULL,'2014-01-01'),
-(156,156,0,0,NULL,'2014-01-01'),
-(157,157,0,0,NULL,'2014-01-01'),
-(158,158,0,0,NULL,'2014-01-01'),
-(159,159,0,0,NULL,'2014-01-01'),
-(160,160,0,0,NULL,'2014-01-01'),
-(161,161,0,0,NULL,'2014-01-01'),
-(162,162,0,0,NULL,'2014-01-01'),
-(163,163,0,0,NULL,'2014-01-01'),
-(164,164,0,0,NULL,'2014-01-01'),
-(165,165,0,0,NULL,'2014-01-01'),
-(166,166,0,0,NULL,'2014-01-01'),
-(167,167,0,0,NULL,'2014-01-01'),
-(168,168,0,0,NULL,'2014-01-01'),
-(169,169,0,0,NULL,'2014-01-01'),
-(170,170,0,0,NULL,'2014-01-01'),
-(171,171,0,0,NULL,'2014-01-01'),
-(172,172,0,0,NULL,'2014-01-01'),
-(173,173,0,0,NULL,'2014-01-01'),
-(174,174,0,0,NULL,'2014-01-01'),
-(175,175,0,0,NULL,'2014-01-01'),
-(176,176,0,0,NULL,'2014-01-01'),
-(177,177,0,0,NULL,'2014-01-01'),
-(178,178,0,0,NULL,'2014-01-01'),
-(179,179,0,0,NULL,'2014-01-01'),
-(180,180,0,0,NULL,'2014-01-01'),
-(181,181,0,0,NULL,'2014-01-01'),
-(182,182,0,0,NULL,'2014-01-01'),
-(183,183,0,0,NULL,'2014-01-01'),
-(184,184,0,0,NULL,'2014-01-01'),
-(185,185,0,0,NULL,'2014-01-01'),
-(186,186,0,0,NULL,'2014-01-01'),
-(187,187,0,0,NULL,'2014-01-01'),
-(188,188,0,0,NULL,'2014-01-01'),
-(189,189,0,0,NULL,'2014-01-01'),
-(190,190,0,0,NULL,'2014-01-01'),
-(191,191,0,0,NULL,'2014-01-01');
+INSERT INTO taxkeys (taxkey_id, tax_id, chart_id, startdate) SELECT 0, (SELECT tax.id FROM tax WHERE taxkey=0), chart.id, '2011-01-01' FROM chart WHERE taxkey_id=0;
+INSERT INTO taxkeys (taxkey_id, tax_id, chart_id, startdate) SELECT 1, (SELECT tax.id FROM tax WHERE taxkey=1), chart.id, '2011-01-01' FROM chart WHERE taxkey_id=1;
+INSERT INTO taxkeys (taxkey_id, tax_id, chart_id, startdate) SELECT 2, (SELECT tax.id FROM tax WHERE taxkey=2), chart.id, '2011-01-01' FROM chart WHERE taxkey_id=2;
+INSERT INTO taxkeys (taxkey_id, tax_id, chart_id, startdate) SELECT 3, (SELECT tax.id FROM tax WHERE taxkey=3), chart.id, '2011-01-01' FROM chart WHERE taxkey_id=3;
+INSERT INTO taxkeys (taxkey_id, tax_id, chart_id, startdate) SELECT 4, (SELECT tax.id FROM tax WHERE taxkey=4), chart.id, '2011-01-01' FROM chart WHERE taxkey_id=4;
+INSERT INTO taxkeys (taxkey_id, tax_id, chart_id, startdate) SELECT 5, (SELECT tax.id FROM tax WHERE taxkey=5), chart.id, '2011-01-01' FROM chart WHERE taxkey_id=5;
+INSERT INTO taxkeys (taxkey_id, tax_id, chart_id, startdate) SELECT 6, (SELECT tax.id FROM tax WHERE taxkey=6), chart.id, '2011-01-01' FROM chart WHERE taxkey_id=6;
+INSERT INTO taxkeys (taxkey_id, tax_id, chart_id, startdate) SELECT 7, (SELECT tax.id FROM tax WHERE taxkey=7), chart.id, '2011-01-01' FROM chart WHERE taxkey_id=7;
+
DELETE FROM units;
INSERT INTO units (name, base_unit, factor, type) VALUES
-('Stck',NULL,0.00000,'dimension'),
-('mg',NULL,0.00000,'dimension'),
-('g','mg',1000.00000,'dimension'),
-('kg','g',1000.00000,'dimension'),
-('t','kg',1000.00000,'dimension'),
-('ml',NULL,0.00000,'dimension'),
-('L','ml',1000.00000,'dimension'),
-('pauschal',NULL,0.00000,'service'),
-('Min',NULL,0.00000,'service'),
-('Std','Min',60.00000,'service'),
-('Tag','Std',8.00000,'service'),
-('Wo',NULL,0.00000,'service'),
-('Mt','Wo',4.00000,'service'),
-('Jahr','Mt',12.00000,'service');
+('Stck', NULL, 0.00000, 'dimension'),
+('mg', NULL, 0.00000, 'dimension'),
+('g', 'mg', 1000.00000, 'dimension'),
+('kg', 'g', 1000.00000, 'dimension'),
+('t', 'kg', 1000.00000, 'dimension'),
+('ml', NULL, 0.00000, 'dimension'),
+('L', 'ml', 1000.00000, 'dimension'),
+('pauschal', NULL, 0.00000, 'service'),
+('Min', NULL, 0.00000, 'service'),
+('Std', 'Min', 60.00000, 'service'),
+('Tag', 'Std', 8.00000, 'service'),
+('Wo', NULL, 0.00000, 'service'),
+('Mt', 'Wo', 4.00000, 'service'),
+('Jahr', 'Mt', 12.00000, 'service');
+
+
+DELETE FROM defaults;
+INSERT INTO defaults (
+ inventory_accno_id,
+ income_accno_id, expense_accno_id,
+ fxgain_accno_id, fxloss_accno_id,
+ invnumber, sonumber,
+ weightunit,
+ businessnumber,
+ version,
+ closedto,
+ revtrans,
+ ponumber, sqnumber, rfqnumber,
+ customernumber, vendornumber,
+ audittrail,
+ articlenumber, servicenumber,
+ rmanumber, cnnumber
+) VALUES (
+ (SELECT id FROM CHART WHERE accno='1200'),
+ (SELECT id FROM CHART WHERE accno='3200'), (SELECT id FROM CHART WHERE accno='4200'),
+ (SELECT id FROM CHART WHERE accno='6952'), (SELECT id FROM CHART WHERE accno='6942'),
+ 0, 0,
+ 'kg',
+ '',
+ '3.1.0 CH',
+ NULL,
+ FALSE,
+ 0, 0, 0,
+ 0, 0,
+ FALSE,
+ 0, 0,
+ 0, 0
+);
projects / kivitendo-erp.git / blobdiff