X-Git-Url: http://wagnertech.de/gitweb/gitweb.cgi/mfinanz.git/blobdiff_plain/b41ae2a4dca58d2ee54b6b0f8a9b1c0bb3790c36..eab277a411:/sql/Germany-DATEV-SKR03EU-chart.sql?ds=sidebyside

diff --git a/sql/Germany-DATEV-SKR03EU-chart.sql b/sql/Germany-DATEV-SKR03EU-chart.sql
index 9047001c5..c3b309e57 100644
--- a/sql/Germany-DATEV-SKR03EU-chart.sql
+++ b/sql/Germany-DATEV-SKR03EU-chart.sql
@@ -2,13 +2,13 @@
 -- contributed by Andre Schubert
 --
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('0027', 'EDV-Software', 'A', 'A', 'AP_amount', '0027', 9, NULL, NULL, NULL, NULL, FALSE);
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('0090', 'Geschäftsbauten', 'A', 'A', 'AP_amount', '0090', 9, NULL, NULL, NULL, NULL, FALSE);
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('0090', 'GeschÃ¤ftsbauten', 'A', 'A', 'AP_amount', '0090', 9, NULL, NULL, NULL, NULL, FALSE);
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('0200', 'Techn.Anlagen und Maschinen', 'A', 'A', 'AP_amount', '0200', 9, NULL, NULL, NULL, NULL, FALSE);
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('0210', 'Maschinen', 'A', 'A', 'AP_amount', '0210', 9, NULL, NULL, NULL, NULL, FALSE);
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('0380', 'Sonst.Transportmittel', 'A', 'A', 'AP_amount', '0380', 9, NULL, NULL, NULL, NULL, FALSE);
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('0400', 'Betriebsausstattung', 'A', 'A', 'AP_amount', '0400', 9, NULL, NULL, NULL, NULL, FALSE);
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('0410', 'Geschäftsausstattung', 'A', 'A', 'AP_amount', '0410', 9, NULL, NULL, NULL, NULL, FALSE);
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('0420', 'Büroeinrichtung', 'A', 'A', 'AP_amount', '0420', 9, NULL, NULL, NULL, NULL, FALSE);
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('0410', 'GeschÃ¤ftsausstattung', 'A', 'A', 'AP_amount', '0410', 9, NULL, NULL, NULL, NULL, FALSE);
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('0420', 'BÃ¼roeinrichtung', 'A', 'A', 'AP_amount', '0420', 9, NULL, NULL, NULL, NULL, FALSE);
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('0430', 'Ladeneinrichtung', 'A', 'A', 'AP_amount', '0430', 9, NULL, NULL, NULL, NULL, FALSE);
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('0440', 'Werkzeuge', 'A', 'A', 'AP_amount', '0440', 9, NULL, NULL, NULL, NULL, FALSE);
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('0480', 'Geringwertige Wirtschaftsg.b.410EUR', 'A', 'A', 'AP_amount', '0480', 9, NULL, NULL, NULL, NULL, FALSE);
@@ -19,22 +19,22 @@ INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, ta
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('1600', 'Verbindlichkeiten aus Lief.u.Leist.', 'A', 'L', 'AP', '1600', 0, NULL, NULL, NULL, NULL, FALSE);
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('1780', 'Umsatzsteuer-Vorauszahlungen', 'A', 'E', '', '1780', 0, NULL, NULL, NULL, 28, FALSE);
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('1790', 'Umsatzsteuer Vorjahr', 'A', 'E', '', '1790', 0, NULL, NULL, NULL, 28, FALSE);
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('1791', 'Umsatzsteuer frühere Jahre', 'A', 'E', '', '1791', 0, NULL, NULL, NULL, 28, FALSE);
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('1791', 'Umsatzsteuer frÃ¼here Jahre', 'A', 'E', '', '1791', 0, NULL, NULL, NULL, 28, FALSE);
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('1800', 'Privatentnahme allgemein', 'A', 'Q', '', '1800', 0, NULL, NULL, NULL, NULL, FALSE);
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('1810', 'Privatsteuern', 'A', 'Q', '', '1810', 0, NULL, NULL, NULL, NULL, FALSE);
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('1820', 'Sonderausgaben beschränkt abzugsfähig', 'A', 'Q', '', '1820', 0, NULL, NULL, NULL, NULL, FALSE);
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('1830', 'Sonderausgaben unbeschr.anzugsfähig', 'A', 'Q', '', '1830', 0, NULL, NULL, NULL, NULL, FALSE);
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('1820', 'Sonderausgaben beschrÃ¤nkt abzugsfÃ¤hig', 'A', 'Q', '', '1820', 0, NULL, NULL, NULL, NULL, FALSE);
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('1830', 'Sonderausgaben unbeschr.anzugsfÃ¤hig', 'A', 'Q', '', '1830', 0, NULL, NULL, NULL, NULL, FALSE);
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('1840', 'Zuwendungen, Spenden', 'A', 'Q', '', '1840', 0, NULL, NULL, NULL, NULL, FALSE);
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('1890', 'Privateinlagen', 'A', 'Q', '', '1890', 0, NULL, NULL, NULL, NULL, FALSE);
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('2110', 'Zinsaufwendung f.kurzf.Verbindlichk', 'A', 'E', '', '2110', 0, NULL, 30, NULL, 29, FALSE);
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('2120', 'Zinsaufwendung f.langf.Verbindlichk', 'A', 'E', '', '2120', 0, NULL, 30, NULL, 29, FALSE);
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('2130', 'Diskontaufwendung', 'A', 'E', '', '2130', 0, NULL, 30, NULL, NULL, FALSE);
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('2310', 'Anlagenabgänge Sachanlagen Restbuchw.b.Buchverlust', 'A', 'E', '', '2310', 0, NULL, 31, NULL, 2, FALSE);
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('2315', 'Anlagenabgänge Sachanlagen Restbuchw.b.Buchgewinn', 'A', 'I', '', '2315', 0, NULL, 31, NULL, 2, FALSE);
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('2310', 'AnlagenabgÃ¤nge Sachanlagen Restbuchw.b.Buchverlust', 'A', 'E', '', '2310', 0, NULL, 31, NULL, 2, FALSE);
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('2315', 'AnlagenabgÃ¤nge Sachanlagen Restbuchw.b.Buchgewinn', 'A', 'I', '', '2315', 0, NULL, 31, NULL, 2, FALSE);
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('2320', 'Verluste Abgang Gegenst.d.Anlagever', 'A', 'E', '', '2320', 0, NULL, 31, NULL, NULL, FALSE);
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('2650', 'Sonstige Zinsen und änliche Erträge', 'A', 'I', '', '2650', 0, NULL, 32, NULL, 4, FALSE);
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('2650', 'Sonstige Zinsen und Ã¤nliche ErtrÃ¤ge', 'A', 'I', '', '2650', 0, NULL, 32, NULL, 4, FALSE);
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('2720', 'Ertr.a.d.Abgang v.Gegens.d.Anlageve', 'A', 'I', '', '2720', 0, NULL, 33, NULL, 2, FALSE);
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('2742', 'Versicherungsentschädigungen', 'A', 'I', '', '2742', 0, NULL, 33, NULL, 2, FALSE);
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('2742', 'VersicherungsentschÃ¤digungen', 'A', 'I', '', '2742', 0, NULL, 33, NULL, 2, FALSE);
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('3000', 'Roh,-Hilfs,-und Betriebsstoffe', 'A', 'E', 'IC', '3000', 9, NULL, 4, NULL, NULL, FALSE);
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('3300', 'Wareneingang 7% Vorsteuer', 'A', 'E', 'AP_amount:IC_cogs', '3300', 8, NULL, 4, NULL, 8, TRUE);
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('3400', 'Wareneingang 16% Vorsteuer', 'A', 'E', 'AP_amount:IC_cogs', '3400', 9, NULL, 4, NULL, 8, TRUE);
@@ -50,329 +50,329 @@ INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, ta
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('3790', 'Erhaltene Rabatte 16% Vorsteuer', 'A', 'I', 'AP_paid', '3790', 9, NULL, 4, NULL, NULL, TRUE);
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('3800', 'Bezugsnebenkosten', 'A', 'E', 'AP_amount:IC_cogs:IC_expense', '3800', 0, NULL, 4, NULL, 8, FALSE);
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('3830', 'Leergut', 'A', 'E', 'AP_amount:IC_cogs', '3830', 0, NULL, 4, NULL, NULL, FALSE);
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('3850', 'Zölle und Einfuhrabgaben', 'A', 'E', 'AP_amount:IC_cogs', '3850', 0, NULL, 4, NULL, NULL, FALSE);
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('3850', 'ZÃ¶lle und Einfuhrabgaben', 'A', 'E', 'AP_amount:IC_cogs', '3850', 0, NULL, 4, NULL, NULL, FALSE);
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('3960', 'Bestandsver.Roh-,Hilfs-.Betriebs.sow.bez.Waren', 'A', 'E', '', '3960', 0, NULL, 2, NULL, NULL, FALSE);
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('3970', 'Bestand Roh-,Hilfs-,u.Betriebsstoff', 'A', 'A', 'IC', '3970', 0, NULL, NULL, NULL, NULL, FALSE);
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('3980', 'Bestand Waren', 'A', 'A', 'IC', '3980', 0, NULL, NULL, NULL, NULL, FALSE);
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4000', 'Material-und Stoffverbrauch', 'A', 'E', 'IC_cogs', '4000', 0, NULL, 20, NULL, NULL, FALSE);
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4110', 'Löhne', 'A', 'E', '', '4110', 0, NULL, 10, NULL, 9, FALSE);
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4110', 'LÃ¶hne', 'A', 'E', '', '4110', 0, NULL, 10, NULL, 9, FALSE);
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('3990', 'Verrechnete Stoffkosten', 'A', 'E', 'IC_cogs', '3990', 0, NULL, 4, NULL, NULL, FALSE);
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4120', 'Gehälter', 'A', 'E', '', '4120', 0, NULL, 10, NULL, NULL, FALSE);
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4120', 'GehÃ¤lter', 'A', 'E', '', '4120', 0, NULL, 10, NULL, NULL, FALSE);
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4125', 'Ehegattengehalt', 'A', 'E', '', '4125', 0, NULL, 10, NULL, NULL, FALSE);
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4138', 'Beiträge zur Berufsgenossenschaft', 'A', 'E', '', '4138', 0, NULL, 10, NULL, 10, FALSE);
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4138', 'BeitrÃ¤ge zur Berufsgenossenschaft', 'A', 'E', '', '4138', 0, NULL, 10, NULL, 10, FALSE);
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4139', 'Ausgleichsabgabe i.S.d.Schwerbehinterdengesetzes', 'A', 'E', '', '4139', 0, NULL, 10, NULL, 10, FALSE);
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4140', 'Freiwillig soziale Aufwendungen lohnsteuerfrei', 'A', 'E', '', '4140', 0, NULL, 10, NULL, 10, FALSE);
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4145', 'Freiwillige sozi.Aufw.lohnsteuerpflichtig.', 'A', 'E', '', '4145', 0, NULL, 10, NULL, 10, FALSE);
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4149', 'Pauschale Lohnsteuera.sons.Bezüge (z.B.Fahrtkostenzu)', 'A', 'E', '', '4149', 0, NULL, NULL, NULL, NULL, FALSE);
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4150', 'Krankengeldzuschüsse', 'A', 'E', '', '4150', 0, NULL, 10, NULL, NULL, FALSE);
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4175', 'Fahrtkostenerst.Wohnung/Arbeitsstät', 'A', 'E', '', '4175', 0, NULL, 10, NULL, NULL, FALSE);
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4190', 'Aushilfslöhne', 'A', 'E', '', '4190', 0, NULL, 10, NULL, 9, FALSE);
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4199', 'Lohnsteuer für Aushilfe', 'A', 'E', '', '4199', 0, NULL, 10, NULL, 10, FALSE);
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4149', 'Pauschale Lohnsteuera.sons.BezÃ¼ge (z.B.Fahrtkostenzu)', 'A', 'E', '', '4149', 0, NULL, NULL, NULL, NULL, FALSE);
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4150', 'KrankengeldzuschÃ¼sse', 'A', 'E', '', '4150', 0, NULL, 10, NULL, NULL, FALSE);
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4175', 'Fahrtkostenerst.Wohnung/ArbeitsstÃ¤t', 'A', 'E', '', '4175', 0, NULL, 10, NULL, NULL, FALSE);
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4190', 'AushilfslÃ¶hne', 'A', 'E', '', '4190', 0, NULL, 10, NULL, 9, FALSE);
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4199', 'Lohnsteuer fÃ¼r Aushilfe', 'A', 'E', '', '4199', 0, NULL, 10, NULL, 10, FALSE);
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4200', 'Raumkosten', 'A', 'E', 'AP_amount', '4200', 9, NULL, 11, NULL, NULL, FALSE);
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4210', 'Miete', 'A', 'E', 'AP_amount', '4210', 9, NULL, 11, NULL, 11, FALSE);
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4220', 'Pacht', 'A', 'E', 'AP_amount', '4220', 0, NULL, NULL, NULL, 11, FALSE);
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4230', 'Heizung', 'A', 'E', 'AP_amount', '4230', 9, NULL, 11, NULL, NULL, FALSE);
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4240', 'Gas,Strom, Wasser', 'A', 'E', 'AP_amount', '4240', 9, NULL, 11, NULL, 12, FALSE);
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4250', 'Reinigung', 'A', 'E', 'AP_amount', '4250', 9, NULL, NULL, 11, 24, FALSE);
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-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('2700', 'Sonstige Erträge', 'A', 'I', '', '2700', 3, 51, 33, NULL, 2, FALSE);
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('2710', 'Ertrag a.d.Zuschreib.d.Anlagevermög', 'A', 'I', '', '2710', 0, NULL, 33, NULL, 2, FALSE);
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('2715', 'Ertr.a.Zuschreib.d.Umlaufvermögens', 'A', 'I', '', '2715', 0, NULL, 33, NULL, NULL, FALSE);
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('2657', 'ZinsertrÃ¤ge-betriebliche Steuern', 'A', 'I', '', '2657', 0, NULL, 32, NULL, 4, FALSE);
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('2670', 'DiskontertrÃ¤ge', 'A', 'I', '', '2670', 0, NULL, 32, NULL, 4, FALSE);
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('2680', 'ZinsÃ¤hnliche ErtrÃ¤ge', 'A', 'I', '', '2680', 0, NULL, 32, NULL, 4, FALSE);
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('8650', 'ErlÃ¶se Zinsen und Diskotspesen', 'A', 'I', '', '8650', 0, NULL, 32, NULL, 4, FALSE);
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('8700', 'ErlÃ¶sschmÃ¤lerungen', 'A', 'I', '', '8700', 0, NULL, 32, NULL, 1, FALSE);
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('8710', 'ErlÃ¶sschmÃ¤lerung 7% USt.', 'A', 'I', '', '8710', 2, 86, 32, NULL, 1, TRUE);
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('8720', 'ErlÃ¶sschmÃ¤lerung 16% USt.', 'A', 'I', '', '8720', 3, 51, 32, NULL, 1, TRUE);
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('8725', 'ErlÃ¶sschmÃ¤.Inl.stpfl.EG-Lief. 7%USt', 'A', 'I', '', '8725', 12, 86, 32, NULL, 1, TRUE);
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('8726', 'ErlÃ¶sschmÃ¤.Inl.stpfl.EG-Lief.16%USt', 'A', 'I', '', '8726', 13, 51, 32, NULL, 1, TRUE);
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('8727', 'ErlÃ¶sschmÃ¤.and.EG Land stpfl.Liefer', 'A', 'I', '', '8727', 0, NULL, 32, NULL, 1, FALSE);
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('2500', 'AuÃerordentliche ErtrÃ¤ge', 'A', 'I', '', '2500', 0, NULL, 33, NULL, 5, FALSE);
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('2510', 'Betriebsfremde ErtrÃ¤ge nichtauÃerorden', 'A', 'I', '', '2510', 0, NULL, 33, NULL, NULL, FALSE);
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('2520', 'Periodenfremde ErtrÃ¤ge nicht auÃero', 'A', 'I', '', '2520', 0, NULL, 33, NULL, NULL, FALSE);
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('2600', 'ErtrÃ¤ge aus Beteiligungen', 'A', 'I', '', '2600', 0, NULL, 33, NULL, NULL, FALSE);
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('2660', 'ErtrÃ¤ge aus Kursdifferenzen', 'A', 'I', '', '2660', 0, NULL, 33, NULL, 2, FALSE);
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('2700', 'Sonstige ErtrÃ¤ge', 'A', 'I', '', '2700', 3, 51, 33, NULL, 2, FALSE);
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('2710', 'Ertrag a.d.Zuschreib.d.AnlagevermÃ¶g', 'A', 'I', '', '2710', 0, NULL, 33, NULL, 2, FALSE);
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('2715', 'Ertr.a.Zuschreib.d.UmlaufvermÃ¶gens', 'A', 'I', '', '2715', 0, NULL, 33, NULL, NULL, FALSE);
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('2725', 'Ertr.a.d.Abg.v.Gegenst.d.Umlaufverm', 'A', 'I', '', '2725', 0, NULL, 33, NULL, 2, FALSE);
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('2730', 'Ertr.a.Herabsetzung d.PWB zu Forderungen', 'A', 'I', '', '2730', 0, NULL, 33, NULL, 2, FALSE);
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('2732', 'Ertr. aus abgeschriebenen Forderung', 'A', 'I', '', '2732', 0, NULL, 33, NULL, NULL, FALSE);
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('2735', 'Ertr.a.d.Auflösung v.Rückstellungen', 'A', 'I', '', '2735', 0, NULL, 33, NULL, NULL, FALSE);
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('2743', 'Investitionszuschüsse-steuerpflicht', 'A', 'I', '', '2743', 0, NULL, 33, NULL, NULL, FALSE);
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('2735', 'Ertr.a.d.AuflÃ¶sung v.RÃ¼ckstellungen', 'A', 'I', '', '2735', 0, NULL, 33, NULL, NULL, FALSE);
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('2743', 'InvestitionszuschÃ¼sse-steuerpflicht', 'A', 'I', '', '2743', 0, NULL, 33, NULL, NULL, FALSE);
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('2744', 'Investitionszulage-steuerfrei', 'A', 'I', '', '2744', 0, NULL, 33, NULL, NULL, FALSE);
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('2750', 'Grundstückserträge', 'A', 'I', '', '2750', 3, 51, 33, NULL, NULL, FALSE);
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('2284', 'Ertr.a.d.Aufl.v.Rücks.f.St.v.Ein.Er', 'A', 'I', '', '2284', 0, NULL, 33, NULL, NULL, FALSE);
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('2750', 'GrundstÃ¼cksertrÃ¤ge', 'A', 'I', '', '2750', 3, 51, 33, NULL, NULL, FALSE);
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('2284', 'Ertr.a.d.Aufl.v.RÃ¼cks.f.St.v.Ein.Er', 'A', 'I', '', '2284', 0, NULL, 33, NULL, NULL, FALSE);
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('2287', 'Steuererstattung Vorj.f.sons.Steuer', 'A', 'I', '', '2287', 0, NULL, 33, NULL, NULL, FALSE);
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('2282', 'Sterstat.Vorj.Steuer v.Eink.u.Ertrag', 'A', 'I', '', '2282', 0, NULL, 33, NULL, NULL, FALSE);
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('1785', 'Umsatzsteuer n.§13b UStG', 'A', 'I', '', '1785', 0, NULL, 33, NULL, 7, FALSE);
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('1785', 'Umsatzsteuer n.Â§13b UStG', 'A', 'I', '', '1785', 0, NULL, 33, NULL, 7, FALSE);
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4990', 'Kalkulatorischer Unternehmerlohn', 'A', 'E', '', '4990', 0, NULL, 34, NULL, NULL, FALSE);
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4992', 'Kalkulatorische Zinsen', 'A', 'E', '', '4992', 0, NULL, 34, NULL, NULL, FALSE);
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4993', 'Kalkulatorische Aschreibungen', 'A', 'E', '', '4993', 0, NULL, 34, NULL, NULL, FALSE);
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4994', 'Kalkulatorische Wagnisse', 'A', 'E', '', '4994', 0, NULL, 34, NULL, NULL, FALSE);
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('4995', 'Kalkulatorischer Lohn f.unentgeltl.Mitarbeiter', 'A', 'E', '', '4995', 0, NULL, 34, NULL, NULL, FALSE);
-INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('2200', 'Körperschaftssteuer', 'A', 'E', '', '2200', 0, NULL, 35, NULL, NULL, FALSE);
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('2200', 'KÃ¶rperschaftssteuer', 'A', 'E', '', '2200', 0, NULL, 35, NULL, NULL, FALSE);
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('2214', 'Anrechenb.Soli auf Kapitalertragssteuer 20%', 'A', 'E', '', '2214', 0, NULL, 35, NULL, NULL, FALSE);
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('2215', 'Zinsabschlagsteuer', 'A', 'E', '', '2215', 0, NULL, 35, NULL, NULL, FALSE);
 INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, taxkey_id, pos_ustva, pos_bwa, pos_bilanz, pos_eur, datevautomatik) VALUES ('2218', 'Anrechb.Solidari.zuschlag a.Zinsabschlagst.', 'A', 'E', '', '2218', 0, NULL, 35, NULL, NULL, FALSE);
@@ -391,6 +391,19 @@ INSERT INTO tax (chart_id, rate, taxnumber, taxkey, taxdescription) VALUES ((SEL
 INSERT INTO tax (chart_id, rate, taxnumber, taxkey, taxdescription) VALUES ((SELECT id FROM chart WHERE accno = '1572'),'0.07','1572','18','Steuerpfl. EG-Erwerb 7%');
 INSERT INTO tax (chart_id, rate, taxnumber, taxkey, taxdescription) VALUES ((SELECT id FROM chart WHERE accno = '1572'),'0.16','1573','19','Steuerpfl. EG-Erwerb 16%');
 
+-- Ergaenzungen fuer 19% UmSt. ab 1.01.2007
+insert into taxkeys (chart_id, tax_id, taxkey_id, pos_ustva, startdate) select chart.id, tax.id, taxkey_id, pos_ustva, '1970-01-01' from chart LEFT JOIN tax on (tax.taxkey=chart.taxkey_id) WHERE taxkey_id is not null;
+insert into taxkeys (chart_id, tax_id, taxkey_id,startdate) SELECT 0, id, taxkey, '1970-01-01' FROM tax;
+INSERT INTO chart (accno, description, charttype, category, link, taxkey_id, pos_ustva, pos_eur)
+      VALUES ('1776','Umsatzsteuer 19 %', 'A', 'I', 'AR_tax:IC_taxpart:IC_taxservice', 0, 511,6);
+INSERT INTO chart (accno, description, charttype, category, link, taxkey_id, pos_ustva, pos_eur)
+      VALUES ('1576','Abziehbare Vorsteuer 19 %', 'A', 'E', 'AP_tax:IC_taxpart:IC_taxservice', 0, 66,27);
+INSERT INTO tax (chart_id, rate, taxnumber, taxkey, taxdescription) VALUES ((SELECT id from CHART WHERE accno='1776'), 0.19, '1776', 3, 'Umsatzsteuer 19%');
+INSERT INTO tax (chart_id, rate, taxnumber, taxkey, taxdescription) VALUES ((SELECT id from CHART WHERE accno='1576'), 0.19, '1576', 9, 'Vorsteuer 19%');
+insert into taxkeys (chart_id, tax_id, taxkey_id, pos_ustva, startdate) select chart.id, (SELECT id from tax where taxdescription='Umsatzsteuer 19%'), 3, pos_ustva, '2007-01-01' from chart WHERE taxkey_id=3;
+insert into taxkeys (chart_id, tax_id, taxkey_id, pos_ustva, startdate) select chart.id, (SELECT id from tax where taxdescription='Vorsteuer 19%'), 9, pos_ustva, '2007-01-01' from chart WHERE taxkey_id=9;
+
+
 -- UStVA Link to SKR03/2006
 -- Let this structure like it is, please.
 -- This structure is based on the sequence of the USTVA 2006
@@ -454,19 +467,19 @@ INSERT INTO buchungsgruppen
   ('Standard 16%',
    -- 3980: Bestand Waren
    (SELECT id FROM chart WHERE accno = '3980'),
-   -- 8400: Erlöse 16% USt.
+   -- 8400: ErlÃ¶se 16% USt.
    -- 3400: Wareneingang 16% Vorsteuer
    (SELECT id FROM chart WHERE accno = '8400'),
    (SELECT id FROM chart WHERE accno = '3400'),
-   -- 8320: Erlöse aus im and.EG-Land steuerpfl.Lieferungen
+   -- 8320: ErlÃ¶se aus im and.EG-Land steuerpfl.Lieferungen
    -- 3550: Steuerfreier innergem.Erwerb
    (SELECT id FROM chart WHERE accno = '8320'),
    (SELECT id FROM chart WHERE accno = '3550'),
-   -- 8315: Erlös Inland stpfl.EG-Lieferung 16%
+   -- 8315: ErlÃ¶s Inland stpfl.EG-Lieferung 16%
    -- 3425: Innergem.Erwerb 16% VorSt u. Ust
    (SELECT id FROM chart WHERE accno = '8315'),
    (SELECT id FROM chart WHERE accno = '3425'),
-    -- 8120: Steuerfreie Umsätze §4Nr.1a UstG
+    -- 8120: Steuerfreie UmsÃ¤tze Â§4Nr.1a UstG
     -- 3559: Steuerfreie Einfuhren
    (SELECT id FROM chart WHERE accno = '8120'),
    (SELECT id FROM chart WHERE accno = '3559'));
@@ -481,19 +494,19 @@ INSERT INTO buchungsgruppen
   ('Standard 7%',
    -- 3980: Bestand Waren
    (SELECT id FROM chart WHERE accno = '3980'),
-   -- 8300: Erlöse 7% USt.
+   -- 8300: ErlÃ¶se 7% USt.
    -- 3300: Wareneingang 7% Vorsteuer
    (SELECT id FROM chart WHERE accno = '8300'),
    (SELECT id FROM chart WHERE accno = '3300'),
-   -- 8125: Steuerfrei innergem. Lieferungen §41bUStG
+   -- 8125: Steuerfrei innergem. Lieferungen Â§41bUStG
    -- 3550: Steuerfreier innergem.Erwerb
    (SELECT id FROM chart WHERE accno = '8125'),
    (SELECT id FROM chart WHERE accno = '3550'),
-   -- 8310: Erlöse Inland stpfl. EG-Lieferung7%
+   -- 8310: ErlÃ¶se Inland stpfl. EG-Lieferung7%
    -- 3420: Innergemein.Erwerb 7% VorSt u. Ust
    (SELECT id FROM chart WHERE accno = '8310'),
    (SELECT id FROM chart WHERE accno = '3420'),
-   -- 8120: Steuerfreie Umsätze §4Nr.1a UstG
+   -- 8120: Steuerfreie UmsÃ¤tze Â§4Nr.1a UstG
    -- 3559: Steuerfreie Einfuhren
    (SELECT id FROM chart WHERE accno = '8120'),
    (SELECT id FROM chart WHERE accno = '3559'));
