-- Copyright (C) 2018 Markus Welters   <markus@welters.de>
--
-- This program 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 3 of the License, or
-- (at your option) any later version.
--
-- This program 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 this program. If not, see <http://www.gnu.org/licenses/>.
--

--
-- Ne pas placer de commentaire en fin de ligne, ce fichier est parsé lors
-- de l'install et tous les sigles '--' sont supprimés.
--

-- Descriptif des plans comptables DE SKR03 + SKR04
-- ADD 500000 to rowid # Do no remove this comment --

-- SKR03

INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1, 'SKR03', '0', 'Asset', '1', 0, 'Aufwendungen für die Ingangsetzung und Erweiterung des Geschäftsbetriebs');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2, 'SKR03', '0', 'Asset', '2', 0, 'Aufwendungen für die Währungsumstellung auf den Euro');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 10, 'SKR03', '0', 'Asset', '10', 0, 'Konzessionen gewerbliche Schutzrechte und ähnliche Rechte und Werte sowie Lizenzen an solchen Rechten und Werten');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 15, 'SKR03', '0', 'Asset', '15', '10', 'Konzessionen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 20, 'SKR03', '0', 'Asset', '20', '10', 'Gewerbliche Schutzrechte');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 25, 'SKR03', '0', 'Asset', '25', '10', 'ähnliche Rechte und Werte');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 27, 'SKR03', '0', 'Asset', '27', '10', 'EDV-Software');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 30, 'SKR03', '0', 'Asset', '30', '10', 'Lizenzen an gewerblichen Schutzrechten und ähnlichen Rechten');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 35, 'SKR03', '0', 'Asset', '35', '0', 'Geschäfts- oder Firmenwert');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 38, 'SKR03', '0', 'Asset', '38', '0', 'Anzahlungen auf Geschäfts- oder Firmenwert');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 39, 'SKR03', '0', 'Asset', '39', '0', 'Anzahlungen auf immaterielle Vermögensgegenstände');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 40, 'SKR03', '0', 'Asset', '40', '0', 'Verschmelzungsmehrwert');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 50, 'SKR03', '0', 'Asset', '50', '0', 'Grundstücke grundstücksgleiche Rechte und Bauten einschließlich der Bauten auf fremden Grundstücken');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 59, 'SKR03', '0', 'Asset', '59', '50', 'Grundstücksanteil des häuslichen Arbeitszimmers.');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 60, 'SKR03', '0', 'Asset', '60', '0', 'Grundstücke und grundstücksgleiche Rechte ohne Bauten');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 65, 'SKR03', '0', 'Asset', '65', '60', 'Unbebaute Grundstücke');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 70, 'SKR03', '0', 'Asset', '70', '60', 'Grundstücksgleiche Rechte - (erbbaurecht Daürwohnrecht)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 75, 'SKR03', '0', 'Asset', '75', '60', 'Grundstücke mit Substanzverzehr');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 79, 'SKR03', '0', 'Asset', '79', '60', 'Anzahlungen auf Grundstücke und grundstücksgleiche Rechte ohne Bauten');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 80, 'SKR03', '0', 'Asset', '80', '0', 'Bauten auf eigenen Grundstücken und grundstücksgleichen Rechten');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 85, 'SKR03', '0', 'Asset', '85', '80', 'Grundstückswerte eigener bebauter Grundstücke');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 90, 'SKR03', '0', 'Asset', '90', '80', 'Geschäftsbauten');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 100, 'SKR03', '0', 'Asset', '100', '80', 'Fabrikbauten');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 110, 'SKR03', '0', 'Asset', '110', '80', 'Garagen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1055, 'SKR03', '0', 'Asset', '111', '80', 'Außenanlagen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1056, 'SKR03', '0', 'Asset', '112', '80', 'Hof- und Wegebefestigungen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1057, 'SKR03', '0', 'Asset', '113', '80', 'Einrichtung Fabrik- und Geschäftsbauten');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1058, 'SKR03', '0', 'Asset', '115', '80', 'Andere Bauten');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1059, 'SKR03', '0', 'Asset', '120', '80', 'Geschäfts- Fabrik- und andere Bauten im Bau');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1060, 'SKR03', '0', 'Asset', '129', '80', 'Anzahlungen auf Geshäfts- Fabrik- und andere Bauten auf eigenen Grundstücken und grundstücksgleichen Rechten');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1061, 'SKR03', '0', 'Asset', '140', '80', 'Wohnbauten');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1062, 'SKR03', '0', 'Asset', '145', '80', 'Garagen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1063, 'SKR03', '0', 'Asset', '146', '80', 'Aussenanlagen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1064, 'SKR03', '0', 'Asset', '147', '80', 'Hof- und Wegebefestigungen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1065, 'SKR03', '0', 'Asset', '148', '80', 'Einrichtungen für Wohnbauten');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1066, 'SKR03', '0', 'Asset', '149', '80', 'Gebäudeteil des häuslichen Arbeitszimmers');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1067, 'SKR03', '0', 'Asset', '150', '80', 'Wohnbauten im Bau');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1068, 'SKR03', '0', 'Asset', '159', '80', 'Anzahlgen auf Wohnbauten auf eigenen Grundstücken und grundstücksgleichen Rechten');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1069, 'SKR03', '0', 'Asset', '160', '0', 'Bauten auf fremden Grundstücken');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1070, 'SKR03', '0', 'Asset', '165', '160', 'Geschäftsbauten');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1071, 'SKR03', '0', 'Asset', '170', '160', 'Fabrikbauten');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1072, 'SKR03', '0', 'Asset', '175', '160', 'Garagen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1073, 'SKR03', '0', 'Asset', '176', '160', 'Aussenanlagen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1074, 'SKR03', '0', 'Asset', '177', '160', 'Hof- und Wegebefestigungen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1075, 'SKR03', '0', 'Asset', '178', '160', 'Einrichtung für Fabrik- und Geschäftsbauten');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1076, 'SKR03', '0', 'Asset', '179', '160', 'Andere Bauten');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1077, 'SKR03', '0', 'Asset', '180', '160', 'Geschäfts- Fabrik- und andere Bauten im Bau');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1078, 'SKR03', '0', 'Asset', '189', '160', 'Anzahlungen auf Geschäfts- Fabrik- und andere Bauten auf fremden Grundstücken');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1079, 'SKR03', '0', 'Asset', '190', '160', 'Wohnbauten');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1080, 'SKR03', '0', 'Asset', '191', '160', 'Garagen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1081, 'SKR03', '0', 'Asset', '192', '160', 'Aussenanlagen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1082, 'SKR03', '0', 'Asset', '193', '160', 'Hof- und Wegebefestigungen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1083, 'SKR03', '0', 'Asset', '194', '160', 'Einrichtungen für Wohnbauten');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1084, 'SKR03', '0', 'Asset', '195', '160', 'Wohnbauten im Bau');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1085, 'SKR03', '0', 'Asset', '199', '160', 'Anzahlungen a. Wohnbauten auf fremden Grundstücken');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1087, 'SKR03', '0', 'Asset', '200', '0', 'Technische Anlagen und Maschinen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1088, 'SKR03', '0', 'Asset', '210', '200', 'Maschinen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1089, 'SKR03', '0', 'Asset', '220', '200', 'Maschinengebundene Werkzeuge');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1090, 'SKR03', '0', 'Asset', '240', '200', 'Maschinelle Anlagen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1091, 'SKR03', '0', 'Asset', '260', '200', 'Transportanlagen und ähnliches');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1092, 'SKR03', '0', 'Asset', '280', '200', 'Betriebsvorrichtungen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1093, 'SKR03', '0', 'Asset', '290', '200', 'Technische Anlagen und Maschinen im Bau');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1094, 'SKR03', '0', 'Asset', '299', '200', 'Anzahlungen auf technische Anlagen und Maschinen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1096, 'SKR03', '0', 'Asset', '300', '0', 'Andere Anlagen Betriebs- und Geschäftsausstattung');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1097, 'SKR03', '0', 'Asset', '310', '300', 'Andere Anlagen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1098, 'SKR03', '0', 'Asset', '320', '300', 'PKW');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1099, 'SKR03', '0', 'Asset', '350', '300', 'LKW');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1100, 'SKR03', '0', 'Asset', '380', '300', 'Sonstige Transportmittel');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1101, 'SKR03', '0', 'Asset', '400', '300', 'Betriebsausstattung');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1102, 'SKR03', '0', 'Asset', '410', '300', 'Geschäftsausstattung');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1103, 'SKR03', '0', 'Asset', '420', '300', 'Büroeinrichtung');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1104, 'SKR03', '0', 'Asset', '430', '300', 'Ladeneinrichtung');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1105, 'SKR03', '0', 'Asset', '440', '300', 'Werkzeuge');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1106, 'SKR03', '0', 'Asset', '450', '300', 'Einbauten');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1107, 'SKR03', '0', 'Asset', '460', '300', 'Gerüst- und Schalungsmaterial');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1108, 'SKR03', '0', 'Asset', '480', '300', 'Geringwertige Wirtschaftsgüter bis 410 Euro');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1109, 'SKR03', '0', 'Asset', '490', '300', 'Sonstige Betriebs- und Geschäftsausstattung');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1110, 'SKR03', '0', 'Asset', '498', '300', 'Andere Anlagen Betriebs- und Geschäftsausstattung im Bau');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1111, 'SKR03', '0', 'Asset', '499', '300', 'Anzahlungen auf andere Anlagen Betriebs- und Geschäftsausstattung');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1114, 'SKR03', '0', 'Asset', '500', '0', 'Anteile an verbundenen Unternehmen (Anlagevermögen)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1115, 'SKR03', '0', 'Asset', '504', '500', 'Anteile an herrschender oder mit Mehrheit beteiligter Gesellschaft');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1117, 'SKR03', '0', 'Asset', '505', '500', 'Ausleihungen an verbundene Unternehmen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1119, 'SKR03', '0', 'Asset', '510', '500', 'Beteiligungen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1120, 'SKR03', '0', 'Asset', '513', '510', 'Typisch stille Beteiligungen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1121, 'SKR03', '0', 'Asset', '516', '510', 'Atypisch stille Beteiligungen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1122, 'SKR03', '0', 'Asset', '517', '510', 'Andere Beteiligungen an Kapitalgesellschaften');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1123, 'SKR03', '0', 'Asset', '518', '510', 'Andere Beteiligungen an Personengesellschaften');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1124, 'SKR03', '0', 'Asset', '519', '510', 'Beteiligung einer GmbH&Co.KG an einer Komplementär GmbH');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1126, 'SKR03', '0', 'Asset', '520', '0', 'Ausleihungen an Unternehmen mit denen ein Beteiligungsverhältnis besteht');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1128, 'SKR03', '0', 'Asset', '525', '520', 'Wertpapiere des Anlagevermögens');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1129, 'SKR03', '0', 'Asset', '530', '525', 'Wertpapiere mit Gewinnbeteiligungsansprüchen die dem Halbeinkünfteverfahren unterliegen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1130, 'SKR03', '0', 'Asset', '535', '525', 'Festverzinsliche Wertpapiere');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1132, 'SKR03', '0', 'Asset', '540', '0', 'Sonstige Ausleihungen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1133, 'SKR03', '0', 'Asset', '550', '540', 'Darlehen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1135, 'SKR03', '0', 'Asset', '570', '0', 'Genossenschaftsanteile zum langfristigen Verbleib');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1136, 'SKR03', '0', 'Asset', '580', '570', 'Ausleihungen an Gesellschafter');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1137, 'SKR03', '0', 'Asset', '590', '570', 'Ausleihungen an nahe stehende Personen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1139, 'SKR03', '0', 'Asset', '595', '0', 'Rückdeckungsansprüche aus Lebensversicherungen zum langfristigen Verbleib');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1142, 'SKR03', '0', 'Liability', '600', '0', 'Anleihen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1143, 'SKR03', '0', 'Liability', '601', '600', 'Anleihen nicht konvertibel (bis 1 Jahr)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1144, 'SKR03', '0', 'Liability', '605', '600', 'Anleihen nicht konvertibel (1-5 Jahre)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1145, 'SKR03', '0', 'Liability', '610', '600', 'Anleihen nicht konvertibel (größer 5 Jahre)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1146, 'SKR03', '0', 'Liability', '615', '600', 'Anleihen konvertibel');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1147, 'SKR03', '0', 'Liability', '616', '600', 'Anleihen konvertibel(bis 1 Jahr)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1148, 'SKR03', '0', 'Liability', '620', '600', 'Anleihen konvertibel(1-5 Jahre)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1149, 'SKR03', '0', 'Liability', '625', '600', 'Anleihen konvertibel(größer 5 Jahre)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1151, 'SKR03', '0', 'Liability', '630', '0', 'Verbindlichkeiten gegenüber Kreditinstituten');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1152, 'SKR03', '0', 'Liability', '631', '630', 'Verbindlichkeiten gegenüber Kreditinstitut ( bis 1Jahr )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1153, 'SKR03', '0', 'Liability', '640', '630', 'Verbindlichkeiten gegenüber Kreditinstitut (1 bis 5 Jahre )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1154, 'SKR03', '0', 'Liability', '650', '630', 'Verbindlichkeiten gegenüber Kreditinstitut (größer 5 Jahre )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1155, 'SKR03', '0', 'Liability', '660', '630', 'Verbindlichkeit. gegenüber Kreditinstituten aus Teilzahlungsverträgen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1156, 'SKR03', '0', 'Liability', '661', '630', 'Verbindlichkeit. gegenüber Kreditinstituten aus Teilzahlungsverträgen ( bis 1Jahr )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1157, 'SKR03', '0', 'Liability', '670', '630', 'Verbindlichkeit. gegenüber Kreditinstituten aus Teilzahlungsverträgen (1 bis 5 Jahre )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1158, 'SKR03', '0', 'Liability', '680', '630', 'Verbindlichkeit. gegenüber Kreditinstituten aus Teilzahlungsverträgen (größer 5 Jahre )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1159, 'SKR03', '0', 'Liability', '690', '630', '(frei in Bilanz kein Restlaufzeitvermerk)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1160, 'SKR03', '0', 'Liability', '691', '630', '(frei in Bilanz kein Restlaufzeitvermerk)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1161, 'SKR03', '0', 'Liability', '692', '630', '(frei in Bilanz kein Restlaufzeitvermerk)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1162, 'SKR03', '0', 'Liability', '693', '630', '(frei in Bilanz kein Restlaufzeitvermerk)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1163, 'SKR03', '0', 'Liability', '694', '630', '(frei in Bilanz kein Restlaufzeitvermerk)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1164, 'SKR03', '0', 'Liability', '695', '630', '(frei in Bilanz kein Restlaufzeitvermerk)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1165, 'SKR03', '0', 'Liability', '696', '630', '(frei in Bilanz kein Restlaufzeitvermerk)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1166, 'SKR03', '0', 'Liability', '697', '630', '(frei in Bilanz kein Restlaufzeitvermerk)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1167, 'SKR03', '0', 'Liability', '698', '630', '(frei in Bilanz kein Restlaufzeitvermerk)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1169, 'SKR03', '0', 'Liability', '699', '600', 'Gegenkonto 0630-0689 bei Aufteilung der Konten 0690-0698');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1171, 'SKR03', '0', 'Liability', '700', '600', 'Verbindlichkeiten gegenüber verbundenen Unternehmen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1172, 'SKR03', '0', 'Liability', '701', '700', 'Verbindlichkeiten gegenüber verbundenen Unternehmen ( bis 1 Jahr )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1173, 'SKR03', '0', 'Liability', '705', '700', 'Verbindlichkeiten gegenüber verbundenen Unternehmen ( 1 bis 5 Jahre )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1174, 'SKR03', '0', 'Liability', '710', '700', 'Verbindlichkeiten gegenüber verbundenen Unternehmen ( größer 5 Jahre )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1176, 'SKR03', '0', 'Liability', '715', '600', 'Verbindlichkeit. gegenüber Unternehmen mit denen ein Beteiligungsverhältnis besteht');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1177, 'SKR03', '0', 'Liability', '716', '600', 'Verbindlichkeit. gegenüber Unternehmen mit denen ein Beteiligungsverhältnis besteht ( bis 1 Jahr )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1178, 'SKR03', '0', 'Liability', '720', '600', 'Verbindlichkeit. gegenüber Unternehmen mit denen ein Beteiligungsverhältnis besteht ( 1 bis 5 Jahre )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1179, 'SKR03', '0', 'Liability', '725', '600', 'Verbindlichkeit. gegenüber Unternehmen mit denen ein Beteiligungsverhältnis besteht ( größer 5 Jahre)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1181, 'SKR03', '0', 'Liability', '730', '600', 'Verbindlichkeit gegenüber Gesellschaftern');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1182, 'SKR03', '0', 'Liability', '731', '730', 'Verbindlichkeit gegenüber Gesellschaftern ( bis 1 Jahr )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1183, 'SKR03', '0', 'Liability', '740', '730', 'Verbindlichkeit gegenüber Gesellschaftern ( 1 bis 5 Jahre )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1184, 'SKR03', '0', 'Liability', '750', '730', 'Verbindlichkeit gegenüber Gesellschaftern ( größer 5 Jahre )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1185, 'SKR03', '0', 'Liability', '755', '730', 'Verbindlichkeit gegenüber Gesellschaftern für offene Ausschüttungen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1186, 'SKR03', '0', 'Liability', '760', '730', 'Darlehen typisch stiller Gesellschafter');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1187, 'SKR03', '0', 'Liability', '761', '730', 'Darlehen typisch stiller Gesellschafter ( bis 1 Jahr)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1188, 'SKR03', '0', 'Liability', '764', '730', 'Darlehen typisch stiller Gesellschafter ( 1 bis 5 Jahre )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1189, 'SKR03', '0', 'Liability', '767', '730', 'Darlehen typisch stiller Gesellschafter ( größer 5 Jahre )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1190, 'SKR03', '0', 'Liability', '770', '730', 'Darlehen atypisch stiller Gesellschafter');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1191, 'SKR03', '0', 'Liability', '771', '730', 'Darlehen atypisch stiller Gesellschafter ( bis 1 Jahr)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1192, 'SKR03', '0', 'Liability', '774', '730', 'Darlehen atypisch stiller Gesellschafter ( 1 bis 5 Jahre )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1193, 'SKR03', '0', 'Liability', '777', '730', 'Darlehen atypisch stiller Gesellschafter ( größer 5 Jahre )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1194, 'SKR03', '0', 'Liability', '780', '730', 'Partiarische Darlehen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1195, 'SKR03', '0', 'Liability', '781', '730', 'Partiarische Darlehen ( bis 1 Jahr )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1196, 'SKR03', '0', 'Liability', '784', '730', 'Partiarische Darlehen ( 1 bis 5 Jahre )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1197, 'SKR03', '0', 'Liability', '787', '730', 'Partiarische Darlehen ( größer 5 Jahre )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1198, 'SKR03', '0', 'Liability', '790', '730', '(frei in Bilanz kein Restlaufzeitvermerk)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1199, 'SKR03', '0', 'Liability', '791', '730', '(frei in Bilanz kein Restlaufzeitvermerk)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1200, 'SKR03', '0', 'Liability', '792', '730', '(frei in Bilanz kein Restlaufzeitvermerk)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1201, 'SKR03', '0', 'Liability', '793', '730', '(frei in Bilanz kein Restlaufzeitvermerk)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1202, 'SKR03', '0', 'Liability', '794', '730', '(frei in Bilanz kein Restlaufzeitvermerk)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1203, 'SKR03', '0', 'Liability', '795', '730', '(frei in Bilanz kein Restlaufzeitvermerk)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1204, 'SKR03', '0', 'Liability', '796', '730', '(frei in Bilanz kein Restlaufzeitvermerk)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1205, 'SKR03', '0', 'Liability', '797', '730', '(frei in Bilanz kein Restlaufzeitvermerk)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1206, 'SKR03', '0', 'Liability', '798', '730', '(frei in Bilanz kein Restlaufzeitvermerk)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1207, 'SKR03', '0', 'Liability', '799', '730', 'Gegenkonto 0730 - 0789 bei Aufteilung der Konten 0790 - 0798');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1210, 'SKR03', '0', 'Owner''s Equity', '800', '0', 'Gezeichnetes Kapital');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1212, 'SKR03', '0', 'Owner''s Equity', '801', '801', 'Ausstehende Einlagen auf das gezeichnete Kapital');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1213, 'SKR03', '0', 'Owner''s Equity', '802', '801', 'Ausstehende Einlagen auf das gezeichnete Kapital nicht eingefordert (Aktivausweis)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1214, 'SKR03', '0', 'Owner''s Equity', '803', '801', 'Ausstehende Einlagen auf das gezeichnete Kapital nicht eingefordert (Aktivausweis)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1215, 'SKR03', '0', 'Owner''s Equity', '804', '801', 'Ausstehende Einlagen auf das gezeichnete Kapital nicht eingefordert (Aktivausweis)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1216, 'SKR03', '0', 'Owner''s Equity', '805', '801', 'Ausstehende Einlagen auf das gezeichnete Kapital nicht eingefordert (Aktivausweis)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1217, 'SKR03', '0', 'Owner''s Equity', '806', '801', 'Ausstehende Einlagen auf das gezeichnete Kapital nicht eingefordert (Aktivausweis)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1218, 'SKR03', '0', 'Owner''s Equity', '807', '801', 'Ausstehende Einlagen auf das gezeichnete Kapital nicht eingefordert (Aktivausweis)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1219, 'SKR03', '0', 'Owner''s Equity', '808', '801', 'Ausstehende Einlagen auf das gezeichnete Kapital nicht eingefordert (Aktivausweis)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1220, 'SKR03', '0', 'Owner''s Equity', '809', '801', 'Ausstehende Einlagen auf das gezeichnete Kapital nicht eingefordert (Aktivausweis)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1221, 'SKR03', '0', 'Owner''s Equity', '810', '801', 'Ausstehende Einlagen auf das gezeichnete Kapital eingefordert (Aktivausweis)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1222, 'SKR03', '0', 'Owner''s Equity', '811', '801', 'Ausstehende Einlagen auf das gezeichnete Kapital eingefordert (Aktivausweis)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1223, 'SKR03', '0', 'Owner''s Equity', '812', '801', 'Ausstehende Einlagen auf das gezeichnete Kapital eingefordert (Aktivausweis)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1224, 'SKR03', '0', 'Owner''s Equity', '813', '801', 'Ausstehende Einlagen auf das gezeichnete Kapital eingefordert (Aktivausweis)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1225, 'SKR03', '0', 'Owner''s Equity', '814', '801', 'Ausstehende Einlagen auf das gezeichnete Kapital eingefordert (Aktivausweis)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1226, 'SKR03', '0', 'Owner''s Equity', '815', '801', 'Ausstehende Einlagen auf das gezeichnete Kapital eingefordert (Aktivausweis)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1227, 'SKR03', '0', 'Owner''s Equity', '816', '801', 'Ausstehende Einlagen auf das gezeichnete Kapital eingefordert (Aktivausweis)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1228, 'SKR03', '0', 'Owner''s Equity', '817', '801', 'Ausstehende Einlagen auf das gezeichnete Kapital eingefordert (Aktivausweis)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1229, 'SKR03', '0', 'Owner''s Equity', '818', '801', 'Ausstehende Einlagen auf das gezeichnete Kapital eingefordert (Aktivausweis)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1230, 'SKR03', '0', 'Owner''s Equity', '819', '801', 'Ausstehende Einlagen auf das gezeichnete Kapital eingefordert (Aktivausweis)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1232, 'SKR03', '0', 'Owner''s Equity', '820', '820', 'Ausstehende Einlagen auf das gezeichnete Kapital nicht eingefordert (Passivausweis von gezeichnetem Kapital offen abgesetzt eingeforderte ausstehende Einlagen s. Konten 0830 - 0838 )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1233, 'SKR03', '0', 'Owner''s Equity', '821', '800', 'Ausstehende Einlagen auf das gezeichnete Kapital nicht eingefordert (Passivausweis von gezeichnetem Kapital offen abgesetzt eingeforderte ausstehende Einlagen s. Konten 0830 - 0838 )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1234, 'SKR03', '0', 'Owner''s Equity', '822', '820', 'Ausstehende Einlagen auf das gezeichnete Kapital nicht eingefordert (Passivausweis von gezeichnetem Kapital offen abgesetzt eingeforderte ausstehende Einlagen s. Konten 0830 - 0838 )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1235, 'SKR03', '0', 'Owner''s Equity', '823', '820', 'Ausstehende Einlagen auf das gezeichnete Kapital nicht eingefordert (Passivausweis von gezeichnetem Kapital offen abgesetzt eingeforderte ausstehende Einlagen s. Konten 0830 - 0838 )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1236, 'SKR03', '0', 'Owner''s Equity', '824', '820', 'Ausstehende Einlagen auf das gezeichnete Kapital nicht eingefordert (Passivausweis von gezeichnetem Kapital offen abgesetzt eingeforderte ausstehende Einlagen s. Konten 0830 - 0838 )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1237, 'SKR03', '0', 'Owner''s Equity', '825', '820', 'Ausstehende Einlagen auf das gezeichnete Kapital nicht eingefordert (Passivausweis von gezeichnetem Kapital offen abgesetzt eingeforderte ausstehende Einlagen s. Konten 0830 - 0838 )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1238, 'SKR03', '0', 'Owner''s Equity', '826', '820', 'Ausstehende Einlagen auf das gezeichnete Kapital nicht eingefordert (Passivausweis von gezeichnetem Kapital offen abgesetzt eingeforderte ausstehende Einlagen s. Konten 0830 - 0838 )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1239, 'SKR03', '0', 'Owner''s Equity', '827', '820', 'Ausstehende Einlagen auf das gezeichnete Kapital nicht eingefordert (Passivausweis von gezeichnetem Kapital offen abgesetzt eingeforderte ausstehende Einlagen s. Konten 0830 - 0838 )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1240, 'SKR03', '0', 'Owner''s Equity', '828', '820', 'Ausstehende Einlagen auf das gezeichnete Kapital nicht eingefordert (Passivausweis von gezeichnetem Kapital offen abgesetzt eingeforderte ausstehende Einlagen s. Konten 0830 - 0838 )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1241, 'SKR03', '0', 'Owner''s Equity', '829', '820', 'Ausstehende Einlagen auf das gezeichnete Kapital nicht eingefordert (Passivausweis von gezeichnetem Kapital offen abgesetzt eingeforderte ausstehende Einlagen s. Konten 0830 - 0838 )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1243, 'SKR03', '0', 'Owner''s Equity', '830', '800', 'Ausstehende Einlagen auf das gezeichnete Kapital eingefordert ( Forderungen nicht eingeforderte ausstehende Einlagen s. Konten 0820 - 0829 )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1244, 'SKR03', '0', 'Owner''s Equity', '831', '830', 'Ausstehende Einlagen auf das gezeichnete Kapital eingefordert ( Forderungen nicht eingeforderte ausstehende Einlagen s. Konten 0820 - 0829 )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1245, 'SKR03', '0', 'Owner''s Equity', '832', '830', 'Ausstehende Einlagen auf das gezeichnete Kapital eingefordert ( Forderungen nicht eingeforderte ausstehende Einlagen s. Konten 0820 - 0829 )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1246, 'SKR03', '0', 'Owner''s Equity', '833', '830', 'Ausstehende Einlagen auf das gezeichnete Kapital eingefordert ( Forderungen nicht eingeforderte ausstehende Einlagen s. Konten 0820 - 0829 )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1247, 'SKR03', '0', 'Owner''s Equity', '834', '830', 'Ausstehende Einlagen auf das gezeichnete Kapital eingefordert ( Forderungen nicht eingeforderte ausstehende Einlagen s. Konten 0820 - 0829 )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1248, 'SKR03', '0', 'Owner''s Equity', '835', '830', 'Ausstehende Einlagen auf das gezeichnete Kapital eingefordert ( Forderungen nicht eingeforderte ausstehende Einlagen s. Konten 0820 - 0829 )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1249, 'SKR03', '0', 'Owner''s Equity', '836', '830', 'Ausstehende Einlagen auf das gezeichnete Kapital eingefordert ( Forderungen nicht eingeforderte ausstehende Einlagen s. Konten 0820 - 0829 )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1250, 'SKR03', '0', 'Owner''s Equity', '837', '830', 'Ausstehende Einlagen auf das gezeichnete Kapital eingefordert ( Forderungen nicht eingeforderte ausstehende Einlagen s. Konten 0820 - 0829 )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1251, 'SKR03', '0', 'Owner''s Equity', '838', '830', 'Ausstehende Einlagen auf das gezeichnete Kapital eingefordert ( Forderungen nicht eingeforderte ausstehende Einlagen s. Konten 0820 - 0829 )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1253, 'SKR03', '0', 'Owner''s Equity', '839', '830', 'Eingeforderte Nachschüsse ( Forderungen  Gegenkonto 0845 )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1256, 'SKR03', '0', 'Owner''s Equity', '840', '0', 'Kapitalrücklage');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1257, 'SKR03', '0', 'Owner''s Equity', '841', '840', 'Kapitalrücklage durch Ausgabe von Anteilen über Nennbetrag');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1258, 'SKR03', '0', 'Owner''s Equity', '842', '840', 'Kapitalrücklage durch Ausgabe von Schuldverschreibungen für Wandlungsrechte und Optionsrechte zum Erwerb von Anteilen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1259, 'SKR03', '0', 'Owner''s Equity', '843', '840', 'Kapitalrücklage durch Zuzahlungen gegen Gewährung eines Vorzugs für Anteile');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1260, 'SKR03', '0', 'Owner''s Equity', '844', '840', 'Kapitalrücklage durch andere Zuzahlungen in das Eigenkapital');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1261, 'SKR03', '0', 'Owner''s Equity', '845', '840', 'Eingefordertes Nachschusskapital ( Gegenkonto 0839 )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1264, 'SKR03', '0', 'Owner''s Equity', '846', '840', 'Gesetzliche Rücklage');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1266, 'SKR03', '0', 'Owner''s Equity', '850', '840', 'Rücklage für eigene Anteile');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1268, 'SKR03', '0', 'Owner''s Equity', '851', '840', 'Satzungsmässige Rücklagen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1270, 'SKR03', '0', 'Owner''s Equity', '855', '840', 'Andere Gewinnrücklagen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1271, 'SKR03', '0', 'Owner''s Equity', '856', '840', 'Eigenkapitalanteil von Wertaufholungen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1273, 'SKR03', '0', 'Owner''s Equity', '860', '0', 'Gewinnvortrag vor Verwendung');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1274, 'SKR03', '0', 'Owner''s Equity', '868', '860', 'Verlustvortrag vor Verwendung');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1276, 'SKR03', '0', 'Owner''s Equity', '869', '860', 'Vortrag auf neue Rechnung (Bilanz)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1278, 'SKR03', '0', 'Owner''s Equity', '870', '0', 'Festkapital');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1279, 'SKR03', '0', 'Owner''s Equity', '871', '870', 'Festkapital');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1280, 'SKR03', '0', 'Owner''s Equity', '872', '870', 'Festkapital');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1281, 'SKR03', '0', 'Owner''s Equity', '873', '870', 'Festkapital');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1282, 'SKR03', '0', 'Owner''s Equity', '874', '870', 'Festkapital');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1283, 'SKR03', '0', 'Owner''s Equity', '875', '870', 'Festkapital');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1284, 'SKR03', '0', 'Owner''s Equity', '876', '870', 'Festkapital');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1285, 'SKR03', '0', 'Owner''s Equity', '877', '870', 'Festkapital');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1286, 'SKR03', '0', 'Owner''s Equity', '878', '870', 'Festkapital');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1287, 'SKR03', '0', 'Owner''s Equity', '879', '870', 'Festkapital');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1288, 'SKR03', '0', 'Owner''s Equity', '880', '870', 'Variables Kapital');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1289, 'SKR03', '0', 'Owner''s Equity', '881', '870', 'Variables Kapital');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1290, 'SKR03', '0', 'Owner''s Equity', '882', '870', 'Variables Kapital');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1291, 'SKR03', '0', 'Owner''s Equity', '883', '870', 'Variables Kapital');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1292, 'SKR03', '0', 'Owner''s Equity', '884', '870', 'Variables Kapital');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1293, 'SKR03', '0', 'Owner''s Equity', '885', '870', 'Variables Kapital');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1294, 'SKR03', '0', 'Owner''s Equity', '886', '870', 'Variables Kapital');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1295, 'SKR03', '0', 'Owner''s Equity', '887', '870', 'Variables Kapital');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1296, 'SKR03', '0', 'Owner''s Equity', '888', '870', 'Variables Kapital');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1297, 'SKR03', '0', 'Owner''s Equity', '889', '870', 'Variables Kapital');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1298, 'SKR03', '0', 'Owner''s Equity', '890', '870', 'Gesellschafter-Darlehen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1299, 'SKR03', '0', 'Owner''s Equity', '891', '870', 'Gesellschafter-Darlehen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1300, 'SKR03', '0', 'Owner''s Equity', '892', '870', 'Gesellschafter-Darlehen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1301, 'SKR03', '0', 'Owner''s Equity', '893', '870', 'Gesellschafter-Darlehen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1302, 'SKR03', '0', 'Owner''s Equity', '894', '870', 'Gesellschafter-Darlehen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1303, 'SKR03', '0', 'Owner''s Equity', '895', '870', 'Gesellschafter-Darlehen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1304, 'SKR03', '0', 'Owner''s Equity', '896', '870', 'Gesellschafter-Darlehen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1305, 'SKR03', '0', 'Owner''s Equity', '897', '870', 'Gesellschafter-Darlehen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1306, 'SKR03', '0', 'Owner''s Equity', '898', '870', 'Gesellschafter-Darlehen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1307, 'SKR03', '0', 'Owner''s Equity', '899', '870', 'Gesellschafter-Darlehen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1309, 'SKR03', '0', 'Owner''s Equity', '900', '0', 'Kommandit-Kapital');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1310, 'SKR03', '0', 'Owner''s Equity', '901', '900', 'Kommandit-Kapital');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1311, 'SKR03', '0', 'Owner''s Equity', '902', '900', 'Kommandit-Kapital');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1312, 'SKR03', '0', 'Owner''s Equity', '903', '900', 'Kommandit-Kapital');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1313, 'SKR03', '0', 'Owner''s Equity', '904', '900', 'Kommandit-Kapital');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1314, 'SKR03', '0', 'Owner''s Equity', '905', '900', 'Kommandit-Kapital');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1315, 'SKR03', '0', 'Owner''s Equity', '906', '900', 'Kommandit-Kapital');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1316, 'SKR03', '0', 'Owner''s Equity', '907', '900', 'Kommandit-Kapital');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1317, 'SKR03', '0', 'Owner''s Equity', '908', '900', 'Kommandit-Kapital');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1318, 'SKR03', '0', 'Owner''s Equity', '909', '900', 'Kommandit-Kapital');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1319, 'SKR03', '0', 'Owner''s Equity', '910', '900', 'Verlustausgleichskonto');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1320, 'SKR03', '0', 'Owner''s Equity', '911', '900', 'Verlustausgleichskonto');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1321, 'SKR03', '0', 'Owner''s Equity', '912', '900', 'Verlustausgleichskonto');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1322, 'SKR03', '0', 'Owner''s Equity', '913', '900', 'Verlustausgleichskonto');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1323, 'SKR03', '0', 'Owner''s Equity', '914', '900', 'Verlustausgleichskonto');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1324, 'SKR03', '0', 'Owner''s Equity', '915', '900', 'Verlustausgleichskonto');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1325, 'SKR03', '0', 'Owner''s Equity', '916', '900', 'Verlustausgleichskonto');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1326, 'SKR03', '0', 'Owner''s Equity', '917', '900', 'Verlustausgleichskonto');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1327, 'SKR03', '0', 'Owner''s Equity', '918', '900', 'Verlustausgleichskonto');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1328, 'SKR03', '0', 'Owner''s Equity', '919', '900', 'Verlustausgleichskonto');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1329, 'SKR03', '0', 'Owner''s Equity', '920', '900', 'Gesellschafter-Darlehen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1330, 'SKR03', '0', 'Owner''s Equity', '921', '900', 'Gesellschafter-Darlehen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1331, 'SKR03', '0', 'Owner''s Equity', '922', '900', 'Gesellschafter-Darlehen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1332, 'SKR03', '0', 'Owner''s Equity', '923', '900', 'Gesellschafter-Darlehen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1333, 'SKR03', '0', 'Owner''s Equity', '924', '900', 'Gesellschafter-Darlehen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1334, 'SKR03', '0', 'Owner''s Equity', '925', '900', 'Gesellschafter-Darlehen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1335, 'SKR03', '0', 'Owner''s Equity', '926', '900', 'Gesellschafter-Darlehen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1336, 'SKR03', '0', 'Owner''s Equity', '927', '900', 'Gesellschafter-Darlehen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1337, 'SKR03', '0', 'Owner''s Equity', '928', '900', 'Gesellschafter-Darlehen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1338, 'SKR03', '0', 'Owner''s Equity', '929', '900', 'Gesellschafter-Darlehen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1341, 'SKR03', '0', 'Owner''s Equity', '930', '900', 'Sonderposten mit Rücklageanteil steuerfreie Rücklagen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1342, 'SKR03', '0', 'Owner''s Equity', '931', '930', 'Sonderposten mit Rücklageanteil nach § 6b EStG');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1343, 'SKR03', '0', 'Owner''s Equity', '932', '930', 'Sonderposten mit Rücklageanteil nach Abschnitt 35 EStG');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1344, 'SKR03', '0', 'Owner''s Equity', '933', '930', 'Sonderposten mit Rücklageanteil nach § 6d EStG');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1345, 'SKR03', '0', 'Owner''s Equity', '934', '930', 'Sonderposten mit Rücklageanteil nach § 1 EntwLStG');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1347, 'SKR03', '0', 'Owner''s Equity', '935', '900', 'Sonderposten aus der Währungsumstellung auf den Euro');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1348, 'SKR03', '0', 'Owner''s Equity', '936', '930', 'Sonderposten mit Rücklageanteil nach § 7 d EStG');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1349, 'SKR03', '0', 'Owner''s Equity', '937', '930', 'Sonderposten mit Rücklageanteil nach § 79 EStDV');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1350, 'SKR03', '0', 'Owner''s Equity', '938', '930', 'Sonderposten mit Rücklageanteil nach § 80 EStDV');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1351, 'SKR03', '0', 'Owner''s Equity', '939', '930', 'Sonderposten mit Rücklageanteil nach § 52 Abs.16 EStG');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1352, 'SKR03', '0', 'Owner''s Equity', '940', '930', 'Sonderposten mit Rücklageanteil Sonderabschreibungen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1353, 'SKR03', '0', 'Owner''s Equity', '941', '930', 'Sonderposten mit Rücklageanteil § 82 a EStDV');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1354, 'SKR03', '0', 'Owner''s Equity', '942', '930', 'Sonderposten mit Rücklageanteil § 82 d EStDV');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1355, 'SKR03', '0', 'Owner''s Equity', '943', '930', 'Sonderposten mit Rücklageanteil nach § 82 e EStDV');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1356, 'SKR03', '0', 'Owner''s Equity', '944', '930', 'Sonderposten mit Rücklageanteil nach § 14 BerlinFG');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1357, 'SKR03', '0', 'Owner''s Equity', '945', '930', 'Sonderposten mit Rücklageanteil für Förderung nach § 3 Zonen-RFG/§ 4-6 FördergebietsG');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1358, 'SKR03', '0', 'Owner''s Equity', '946', '930', 'Sonderposten mit Rücklageanteil nach § 4d EStG');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1359, 'SKR03', '0', 'Owner''s Equity', '947', '930', 'Sonderposten mit Rücklageanteil nach § 7g Abs.1 EStG');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1360, 'SKR03', '0', 'Owner''s Equity', '948', '930', 'Sonderposten mit Rücklageanteil nach § 7g Abs.3 u.7 EStG');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1362, 'SKR03', '0', 'Owner''s Equity', '949', '900', 'Sonderposten für Zuschüsse und Zulagen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1365, 'SKR03', '0', 'Liability', '950', '900', 'Rückstellungen für Pensionen und ähnliche Verpflichtungen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1367, 'SKR03', '0', 'Liability', '955', '900', 'Steuerrückstellungen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1368, 'SKR03', '0', 'Liability', '957', '955', 'Gewerbesteuerrückstellung');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1369, 'SKR03', '0', 'Liability', '963', '955', 'Körperschaftsteuerrückstellung');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1371, 'SKR03', '0', 'Liability', '965', '900', 'Rückstellungen für Personalkosten');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1372, 'SKR03', '0', 'Liability', '966', '900', 'Rückstellungen zur Erfüllung der Aufbewahrungspflichten');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1373, 'SKR03', '0', 'Liability', '969', '900', 'Rückstellung für latente Steuern');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1374, 'SKR03', '0', 'Liability', '970', '900', 'Sonstige Rückstellungen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1375, 'SKR03', '0', 'Liability', '971', '900', 'Rückstellungen für unterlassene Aufwendungen für Instandhaltung Nachholung in den ersten drei Monaten');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1376, 'SKR03', '0', 'Liability', '972', '900', 'Rückstellungen für unterlassene Aufwendungen für Instandhaltung Nachholung innerhalb des 4. bis 12. Monats');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1377, 'SKR03', '0', 'Liability', '973', '900', 'Rückstellungen für Abraum- und Abfallbeseitigung');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1378, 'SKR03', '0', 'Liability', '974', '900', 'Rückstellungen für Gewährleistungen ( Gegenkonto 4790 )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1379, 'SKR03', '0', 'Liability', '976', '900', 'Rückstellungen für drohende Verluste aus schwebenden Geschäften');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1380, 'SKR03', '0', 'Liability', '977', '900', 'Rückstellungen für Abschluss- und Prüfungskosten');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1381, 'SKR03', '0', 'Liability', '978', '900', 'Aufwandsrückstellungen gemäß § 249 Abs. 2 HGB');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1382, 'SKR03', '0', 'Liability', '979', '900', 'Rückstellungen für Umweltschutz');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1385, 'SKR03', '0', 'Asset', '980', '900', 'Aktive Rechnungsabgrenzung');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1387, 'SKR03', '0', 'Asset', '983', '980', 'Abgrenzung aktive latente Steuern');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1388, 'SKR03', '0', 'Liability', '984', '900', 'Als Aufwand berücksichtigte Zölle und Verbrauchsteuern');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1389, 'SKR03', '0', 'Liability', '985', '900', 'Als Aufwand berücksichtigte Umsatzsteuer auf Anzahlungen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1390, 'SKR03', '0', 'Liability', '986', '900', 'Damnum / Disagio');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1393, 'SKR03', '0', 'Liability', '990', '900', 'Passive Rechnungsabgrenzung');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1395, 'SKR03', '0', 'XXXXX', '992', '990', 'Abgenzungsposten zur unterjährigen Kostenverrechnung für BWA');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1396, 'SKR03', '0', 'XXXXX', '990', '990', 'Forderungen aus Lieferungen und Leistungen H-Saldo');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1397, 'SKR03', '0', 'XXXXX', '996', '990', 'Pauschalwertberichtigung auf Forderungen mit einer Restlaufzeit bis zu 1 Jahr');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1398, 'SKR03', '0', 'XXXXX', '997', '990', 'Pauschalwertberichtigung auf Forderungen mit einer Restlaufzeit von mehr als 1 Jahr');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1399, 'SKR03', '0', 'XXXXX', '998', '990', 'Einzelwertberichtigungen auf Forderungen mit einer Restlaufzeit bis zu 1 Jahr');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1400, 'SKR03', '0', 'XXXXX', '999', '990', 'Einzelwertberichtigungen auf Forderungen mit einer Restlaufzeit von mehr als 1 Jahr');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1403, 'SKR03', '1', 'Asset', '1000', '0', 'Kasse');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1404, 'SKR03', '1', 'Asset', '1010', '1000', 'Nebenkasse 1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1405, 'SKR03', '1', 'Asset', '1020', '1000', 'Nebenkasse 2');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1407, 'SKR03', '1', 'Asset', '1100', '1000', 'Postbank');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1408, 'SKR03', '1', 'Asset', '1110', '1100', 'Postbank 1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1409, 'SKR03', '1', 'Asset', '1120', '1100', 'Postbank 2');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1410, 'SKR03', '1', 'Asset', '1130', '1100', 'Postbank 3');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1411, 'SKR03', '1', 'Asset', '1190', '1100', 'LZB-Guthaben');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1412, 'SKR03', '1', 'Asset', '1195', '1100', 'Bundesbankguthaben');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1413, 'SKR03', '1', 'Asset', '1200', '1000', 'Bank');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1414, 'SKR03', '1', 'Asset', '1201', '1200', 'Bank Kontobewegung');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1415, 'SKR03', '1', 'Asset', '1202', '1200', 'Bank nicht identifizierte Zahlungen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1416, 'SKR03', '1', 'Asset', '1203', '1200', 'Bank nicht zugeordnete Zahlungen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1417, 'SKR03', '1', 'Asset', '1210', '1200', 'Bank 1');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1418, 'SKR03', '1', 'Asset', '1220', '1200', 'Bank 2');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1419, 'SKR03', '1', 'Asset', '1230', '1200', 'Bank 3');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1420, 'SKR03', '1', 'Asset', '1240', '1200', 'Bank 4');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1421, 'SKR03', '1', 'Asset', '1250', '1200', 'Bank 5');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1422, 'SKR03', '1', 'Asset', '1290', '1200', 'Finanzmittelanlagen im Rahmen der kurzfristigen Finanzdisposition');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1423, 'SKR03', '1', 'Asset', '1295', '1200', 'Verbindlichkeiten gegenüber Kreditinstituten (nicht im Finanzmittelfonds enthalten)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1425, 'SKR03', '1', 'Asset', '1300', '1000', 'Wechsel aus Lieferung und Leistung');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1426, 'SKR03', '1', 'Asset', '1301', '1300', 'Wechsel aus Lieferung und Leistung bis 1 Jahr');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1427, 'SKR03', '1', 'Asset', '1302', '1300', 'Wechsel aus Lieferung und Leistung größer 1 Jahr');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1428, 'SKR03', '1', 'Asset', '1305', '1300', 'Wechsel aus Lieferung und Leistung Bundesbankfähig');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1430, 'SKR03', '1', 'Asset', '1310', '1000', 'Besitzwechsel gegen verbundene Unternehmen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1431, 'SKR03', '1', 'Asset', '1311', '1310', 'Besitzwechsel gegen verbundene Unternehmen bis 1 Jahr');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1432, 'SKR03', '1', 'Asset', '1312', '1310', 'Besitzwechsel gegen verbundene Unternehmen größer 1 Jahr');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1433, 'SKR03', '1', 'Asset', '1315', '1310', 'Besitzwechsel gegen verbundene Unternehmen Bundesbankfähig');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1435, 'SKR03', '1', 'Asset', '1320', '1000', 'Besitzwechsel gegen Unternehmen mit denen ein Beteiligungsverhältnis besteht');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1436, 'SKR03', '1', 'Asset', '1321', '1320', 'Besitzwechsel gegen Unternehmen mit denen ein Beteiligungsverhältnis besteht bis 1 Jahr');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1437, 'SKR03', '1', 'Asset', '1322', '1320', 'Besitzwechsel gegen Unternehmen mit denen ein Beteiligungsverhältnis besteht größer 1 Jahr');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1438, 'SKR03', '1', 'Asset', '1325', '1320', 'Besitzwechsel gegen Unternehmen mit denen ein Beteiligungsverhältnis besteht bundesbankfähig');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1440, 'SKR03', '1', 'Asset', '1327', '1320', 'Finanzwechsel');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1441, 'SKR03', '1', 'Asset', '1329', '1320', 'Andere Wertpapiere mit unwesentlichen Wertschwankungen im Sinne Textziffer 18 DRS 2');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1443, 'SKR03', '1', 'Asset', '1330', '1300', 'Schecks');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1444, 'SKR03', '1', 'Liability', '1332', '1300', 'Bezahlung selektiert');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1447, 'SKR03', '1', 'Asset', '1340', '1300', 'Anteile an verbundenen Unternehmen (Umlaufvermögen)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1448, 'SKR03', '1', 'Asset', '1344', '1300', 'Anteile an herrschender oder mit Mehrheit beteiligter Gesellschaft');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1450, 'SKR03', '1', 'Asset', '1345', '1300', 'Eigene Anteile');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1451, 'SKR03', '0', 'Asset', '13003', '1300', 'Sonstige Wertpapiere');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1452, 'SKR03', '1', 'Asset', '1348', '13003', 'Sonstige Wertpapiere');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1453, 'SKR03', '1', 'Asset', '1349', '13003', 'Wertpapieranlagen im Rahmen der kurzfristigen Finanzdisposition');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1456, 'SKR03', '1', 'Asset', '1350', '1400', 'GmbH-Anteile zum kurzfristigen Verbleib');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1457, 'SKR03', '1', 'Asset', '1352', '1400', 'Genossenschaftsanteile zum kurzfristigen Verbleib');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1458, 'SKR03', '1', 'Asset', '1355', '1400', 'Ansprüche aus Rückdeckungsversicherung');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1460, 'SKR03', '1', 'Asset', '1360', '1400', 'Geldtransit');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1461, 'SKR03', '1', 'Asset', '1370', '1400', 'Verrechnungskonto für Gewinnermittlung § 4/3 EStG ergebniswirksam');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1462, 'SKR03', '1', 'Asset', '1371', '1400', 'Verrechnungskonto für Gewinnermittlung § 4/3 EStG nicht ergebniswirksam');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1463, 'SKR03', '1', 'Asset', '1372', '1400', 'Wirtschaftsgüter des Umlaufvermögens gemäß § 4 Abs 3 Satz 4 EStG');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1464, 'SKR03', '1', 'Asset', '1380', '1400', 'überleitungskonto Kostenstelle');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1465, 'SKR03', '1', 'Asset', '1390', '1400', 'Verrechnungskonto Ist-Versteuerung');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1467, 'SKR03', '1', 'Asset', '1400', '1400', 'Forderungen aus Lieferungen und Leistungen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1468, 'SKR03', '1', 'Liability', '1401', '1400', 'Forderungen aus Lieferungen und Leistungen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1469, 'SKR03', '1', 'Liability', '1402', '1400', 'Forderungen aus Lieferungen und Leistungen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1470, 'SKR03', '1', 'Liability', '1403', '1400', 'Forderungen aus Lieferungen und Leistungen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1471, 'SKR03', '1', 'Liability', '1404', '1400', 'Forderungen aus Lieferungen und Leistungen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1472, 'SKR03', '1', 'Liability', '1405', '1400', 'Forderungen aus Lieferungen und Leistungen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1473, 'SKR03', '1', 'Liability', '1406', '1400', 'Forderungen aus Lieferungen und Leistungen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1474, 'SKR03', '1', 'Asset', '1410', '1400', 'Forderungen aus Lieferungen und Leistungen ohne Kontokorrent');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1475, 'SKR03', '1', 'Asset', '1411', '1400', 'Forderungen aus Lieferungen und Leistungen ohne Kontokorrent');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1476, 'SKR03', '1', 'Asset', '1412', '1400', 'Forderungen aus Lieferungen und Leistungen ohne Kontokorrent');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1477, 'SKR03', '1', 'Asset', '1413', '1400', 'Forderungen aus Lieferungen und Leistungen ohne Kontokorrent');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1478, 'SKR03', '1', 'Asset', '1414', '1400', 'Forderungen aus Lieferungen und Leistungen ohne Kontokorrent');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1479, 'SKR03', '1', 'Asset', '1415', '1400', 'Forderungen aus Lieferungen und Leistungen ohne Kontokorrent');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1480, 'SKR03', '1', 'Asset', '1416', '1400', 'Forderungen aus Lieferungen und Leistungen ohne Kontokorrent');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1481, 'SKR03', '1', 'Asset', '1417', '1400', 'Forderungen aus Lieferungen und Leistungen ohne Kontokorrent');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1482, 'SKR03', '1', 'Asset', '1418', '1400', 'Forderungen aus Lieferungen und Leistungen ohne Kontokorrent');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1483, 'SKR03', '1', 'Asset', '1419', '1400', 'Forderungen aus Lieferungen und Leistungen ohne Kontokorrent');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1484, 'SKR03', '1', 'Asset', '1420', '1400', 'Forderungen aus Lieferungen und Leistungen ohne Kontokorrent');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1485, 'SKR03', '1', 'Asset', '1421', '1400', 'Forderungen aus Lieferungen und Leistungen ohne Kontokorrent');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1486, 'SKR03', '1', 'Asset', '1422', '1400', 'Forderungen aus Lieferungen und Leistungen ohne Kontokorrent');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1487, 'SKR03', '1', 'Asset', '1423', '1400', 'Forderungen aus Lieferungen und Leistungen ohne Kontokorrent');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1488, 'SKR03', '1', 'Asset', '1424', '1400', 'Forderungen aus Lieferungen und Leistungen ohne Kontokorrent');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1489, 'SKR03', '1', 'Asset', '1425', '1400', 'Forderungen aus Lieferungen und Leistungen ohne Kontokorrent');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1490, 'SKR03', '1', 'Asset', '1426', '1400', 'Forderungen aus Lieferungen und Leistungen ohne Kontokorrent');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1491, 'SKR03', '1', 'Asset', '1427', '1400', 'Forderungen aus Lieferungen und Leistungen ohne Kontokorrent');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1492, 'SKR03', '1', 'Asset', '1428', '1400', 'Forderungen aus Lieferungen und Leistungen ohne Kontokorrent');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1493, 'SKR03', '1', 'Asset', '1429', '1400', 'Forderungen aus Lieferungen und Leistungen ohne Kontokorrent');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1494, 'SKR03', '1', 'Asset', '1430', '1400', 'Forderungen aus Lieferungen und Leistungen ohne Kontokorrent');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1495, 'SKR03', '1', 'Asset', '1431', '1400', 'Forderungen aus Lieferungen und Leistungen ohne Kontokorrent');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1496, 'SKR03', '1', 'Asset', '1432', '1400', 'Forderungen aus Lieferungen und Leistungen ohne Kontokorrent');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1497, 'SKR03', '1', 'Asset', '1433', '1400', 'Forderungen aus Lieferungen und Leistungen ohne Kontokorrent');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1498, 'SKR03', '1', 'Asset', '1434', '1400', 'Forderungen aus Lieferungen und Leistungen ohne Kontokorrent');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1499, 'SKR03', '1', 'Asset', '1435', '1400', 'Forderungen aus Lieferungen und Leistungen ohne Kontokorrent');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1500, 'SKR03', '1', 'Asset', '1436', '1400', 'Forderungen aus Lieferungen und Leistungen ohne Kontokorrent');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1501, 'SKR03', '1', 'Asset', '1437', '1400', 'Forderungen aus Lieferungen und Leistungen ohne Kontokorrent');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1502, 'SKR03', '1', 'Asset', '1438', '1400', 'Forderungen aus Lieferungen und Leistungen ohne Kontokorrent');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1503, 'SKR03', '1', 'Asset', '1439', '1400', 'Forderungen aus Lieferungen und Leistungen ohne Kontokorrent');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1504, 'SKR03', '1', 'Asset', '1440', '1400', 'Forderungen aus Lieferungen und Leistungen ohne Kontokorrent');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1505, 'SKR03', '1', 'Asset', '1441', '1400', 'Forderungen aus Lieferungen und Leistungen ohne Kontokorrent');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1506, 'SKR03', '1', 'Asset', '1442', '1400', 'Forderungen aus Lieferungen und Leistungen ohne Kontokorrent');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1507, 'SKR03', '1', 'Asset', '1443', '1400', 'Forderungen aus Lieferungen und Leistungen ohne Kontokorrent');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1508, 'SKR03', '1', 'Asset', '1444', '1400', 'Forderungen aus Lieferungen und Leistungen ohne Kontokorrent');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1509, 'SKR03', '1', 'Asset', '1445', '1400', 'Forderungen aus Lieferungen und Leistungen zum allgemeinen Umsatzsteuersatz oder eines Kleinunternehmens (EüR)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1510, 'SKR03', '1', 'Asset', '1446', '1400', 'Forderungen aus Lieferungen und Leistungen zum ermäßigten Umsatzsteuersatz (EüR)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1511, 'SKR03', '1', 'Asset', '1447', '1400', 'Forderungen aus steuerfreien oder nicht steuerbaren Lieferungen und Leistungen (EüR)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1512, 'SKR03', '1', 'Asset', '1448', '1400', 'Forderungen aus Lieferungen und Leistungen nach Durchschnittssätzen gemäß § 24 UStG (EüR)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1513, 'SKR03', '1', 'Asset', '1449', '1400', 'Gegenkonto 1445-1448 bei Aufteilung der Forderungen nach Steuersätzen (EüR)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1514, 'SKR03', '1', 'Asset', '1450', '1400', 'Forderungen nach § 11 Abs. 1 Satz 2 EStG für § 4/3 EStG');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1515, 'SKR03', '1', 'Asset', '1451', '1400', 'Forderungen aus Lieferungen und Leistungen ohne Kontokorrent ( bis 1 Jahr )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1516, 'SKR03', '1', 'Asset', '1452', '1400', 'Projekt Werte in Arbeit');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1517, 'SKR03', '1', 'Asset', '1455', '1400', 'Forderungen aus Lieferungen und Leistungen ohne Kontokorrent ( größer 1 Jahr )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1518, 'SKR03', '1', 'Asset', '1460', '1400', 'Zweifelhafte Forderungen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1519, 'SKR03', '1', 'Asset', '1461', '1400', 'Zweifelhafte Forderungen ( bis 1 Jahr )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1520, 'SKR03', '1', 'Asset', '1465', '1400', 'Zweifelhafte Forderungen ( größer 1 Jahr )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1522, 'SKR03', '1', 'Asset', '1470', '1400', 'Forderungen aus Lieferungen und Leistungen gegen verbundene Unternehmen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1523, 'SKR03', '1', 'Asset', '1471', '1400', 'Forderungen aus Lieferungen und Leistungen gegen verbundene Unternehmen ( bis 1 Jahr )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1524, 'SKR03', '1', 'Asset', '1475', '1400', 'Forderungen aus Lieferungen und Leistungen gegen verbundene Unternehmen ( größer 1 Jahr )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1526, 'SKR03', '1', 'Asset', '1478', '1400', 'Wertberichtigungen auf Forderungen mit einer Restlaufzeit bis zu 1 Jahr gegen verbundene Unternehmen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1527, 'SKR03', '1', 'Asset', '1479', '1400', 'Wertberichtigungen auf Forderungen mit einer Restlaufzeit von mehr als 1 Jahr gegen verbundene Unternehmen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1529, 'SKR03', '1', 'Asset', '1480', '1400', 'Forderungen aus Lieferungen und Leistungen gegen Unternehmen mit denen ein Beteiligungsverhältnis besteht');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1530, 'SKR03', '1', 'Asset', '1481', '1400', 'Forderungen aus Lieferungen und Leistungen gegen Unternehmen mit denen ein Beteiligungsverhältnis besteht ( bis 1 Jahr )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1531, 'SKR03', '1', 'Asset', '1485', '1400', 'Forderungen aus Lieferungen und Leistungen gegen Unternehmen mit denen ein Beteiligungsverhältnis besteht ( größer 1 Jahr )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1533, 'SKR03', '1', 'Asset', '1488', '1400', 'Wertberichtigungen auf Forderungen mit einer Restlaufzeit bis zu 1 Jahr gegen Unternehmen mit denen ein Beteiligungsverhältnis besteht.');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1534, 'SKR03', '1', 'Asset', '1489', '1400', 'Wertberichtigungen auf Forderungen mit einer Restlaufzeit von mehr als 1 Jahr gegen Unternehmen mit denen ein Beteiligungsverhältnis besteht.');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1535, 'SKR03', '1', 'Asset', '1490', '1400', 'Forderungen aus Lieferungen und Leistungen gegen Gesellschafter');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1536, 'SKR03', '1', 'Asset', '1491', '1400', 'Forderungen aus Lieferungen und Leistungen gegen Gesellschafter ( bis 1 Jahr )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1537, 'SKR03', '1', 'Asset', '1495', '1400', 'Forderungen aus Lieferungen und Leistungen gegen Gesellschafter ( größer 1 Jahr )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1539, 'SKR03', '1', 'Asset', '1498', '1400', 'Gegenkonto zu sonstigen Vermögensgegenständen bei Buchungen über Debitorenkonto');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1541, 'SKR03', '1', 'Asset', '1499', '1400', 'Gegenkonto 1451 - 1497 bei Aufteilung Debitorenkonto');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1542, 'SKR03', '1', 'Asset', '1500', '0', 'Sonstige Vermögensgegenstände');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1543, 'SKR03', '1', 'Asset', '1501', '1500', 'Sonstige Vermögensgegenstände ( bis 1 Jahr )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1544, 'SKR03', '1', 'Asset', '1502', '1500', 'Sonstige Vermögensgegenstände ( größer 1 Jahr )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1545, 'SKR03', '1', 'Asset', '1503', '1500', 'Forderungen gegen Vorstandsmitglieder und Geschäftsführer ( bis 1 Jahr )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1546, 'SKR03', '1', 'Asset', '1504', '1500', 'Forderungen gegen Vorstandsmitglieder und Geschäftsführer ( größer 1 Jahr )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1547, 'SKR03', '1', 'Asset', '1505', '1500', 'Forderungen gegen Aufsichtsrats- und Beiratsmitglieder ( bis 1 Jahr )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1548, 'SKR03', '1', 'Asset', '1506', '1500', 'Forderungen gegen Aufsichtsrats- und Beiratsmitglieder ( größer 1 Jahr )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1549, 'SKR03', '1', 'Asset', '1507', '1500', 'Forderungen gegen Gesellschafter ( bis 1Jahr )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1550, 'SKR03', '1', 'Asset', '1508', '1500', 'Forderungen gegen Gesellschafter ( größer 1Jahr )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1552, 'SKR03', '1', 'Asset', '1510', '1500', 'Geleistete Anzahlungen auf Vorräte');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1553, 'SKR03', '1', 'Asset', '1511', '1510', 'Geleistete Anzahlungen 7% Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1554, 'SKR03', '1', 'Asset', '1516', '1510', 'Geleistete Anzahlungen 15% Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1555, 'SKR03', '1', 'Asset', '1517', '1510', 'Geleistete Anzahlungen 16% Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1556, 'SKR03', '1', 'Asset', '1518', '1510', 'Geleistete Anzahlungen 19% Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1557, 'SKR03', '1', 'Asset', '1520', '1500', 'Forderungen gegenüber Krankenkassen aus Aufwendungsausgleichsgesetz');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1558, 'SKR03', '1', 'Asset', '1521', '1500', 'Agenturwarenabrechnung');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1559, 'SKR03', '1', 'Asset', '1525', '1500', 'Kautionen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1560, 'SKR03', '1', 'Asset', '1526', '1400', 'Kautionen ( bis 1 Jahr )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1561, 'SKR03', '1', 'Asset', '1527', '1400', 'Kautionen ( größer 1 Jahr )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1562, 'SKR03', '1', 'Asset', '1528', '1400', 'Nachträgliche abziehbare Vorsteuer § 15a Abs. 2 UStG');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1563, 'SKR03', '1', 'Asset', '1529', '1400', 'Zurückzuzahlende Vorsteuer § 15a Abs. 2 UStG');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1564, 'SKR03', '1', 'Asset', '1530', '1400', 'Forderungen gegen Personal aus Lohn- und Gehaltsabrechnung');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1565, 'SKR03', '1', 'Asset', '1531', '1400', 'Forderungen gegen Personal aus Lohn- und Gehaltsabrechnung ( bis 1 Jahr )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1566, 'SKR03', '1', 'Asset', '1537', '1400', 'Forderungen gegen Personal aus Lohn- und Gehaltsabrechnung ( größer 1 Jahr )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1567, 'SKR03', '1', 'Asset', '1540', '1400', 'Steuerüberzahlungen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1568, 'SKR03', '1', 'Asset', '1542', '1400', 'Steuererstattungsansprüche gegenüber anderen EG-Ländern');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1569, 'SKR03', '1', 'Asset', '1543', '1400', 'Forderungen an das Finanzamt aus abgeführtem Bauabzugsbetrag');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1570, 'SKR03', '1', 'Asset', '1545', '1400', 'Umsatzsteuerforderungen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1571, 'SKR03', '1', 'Asset', '1547', '1400', 'Forderungen aus entrichteten Verbrauchsteuern');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1572, 'SKR03', '1', 'Asset', '1548', '1400', 'Vorsteuer im Folgejahr abziehbar');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1573, 'SKR03', '1', 'Asset', '1549', '1400', 'Körperschaftsteuerrückforderung');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1574, 'SKR03', '1', 'Asset', '1550', '1400', 'Darlehen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1575, 'SKR03', '1', 'Asset', '1551', '1400', 'Darlehen ( bis 1 Jahr )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1576, 'SKR03', '1', 'Asset', '1555', '1400', 'Darlehen ( größer 1 Jahr )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1577, 'SKR03', '1', 'Asset', '1556', '1400', 'Nachträgliche abziehbare Vorsteuer § 15a Abs. 1 UStG bewegliche Wirtschaftsgüter');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1578, 'SKR03', '1', 'Asset', '1557', '1400', 'Zurückzuzahlende Vorsteuer § 15a Abs. 1 UStG bewegliche Wirtschaftsgüter');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1579, 'SKR03', '1', 'Asset', '1558', '1400', 'Nachträgliche abziehbare Vorsteuer § 15a Abs. 1 UStG unbewegliche Wirtschaftsgüter');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1580, 'SKR03', '1', 'Asset', '1559', '1400', 'Zurückzuzahlende Vorsteuer § 15a Abs. 1 UStG unbewegliche Wirtschaftsgüter');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1581, 'SKR03', '1', 'Asset', '1560', '1400', 'Aufzuteilende Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1582, 'SKR03', '1', 'Asset', '1561', '1400', 'Aufzuteilende Vorsteuer 7%');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1583, 'SKR03', '1', 'Asset', '1562', '1400', 'Aufzuteilende Vorsteuer aus innergemeinschaftlichem Erwerb');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1584, 'SKR03', '1', 'Asset', '1563', '1400', 'Aufzuteilende Vorsteuer aus innergemeinschaftlichem Erwerb 19%');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1585, 'SKR03', '1', 'Asset', '1565', '1400', 'Aufzuteilende Vorsteuer 16%');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1586, 'SKR03', '1', 'Asset', '1566', '1400', 'Aufzuteilende Vorsteuer 19%');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1587, 'SKR03', '1', 'Asset', '1567', '1400', 'Aufzuteilende Vorsteuer nach §§ 13a/13b UStG');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1588, 'SKR03', '1', 'Asset', '1568', '1400', 'Aufzuteilende Vorsteuer nach §§ 13a/13b UStG 16 %');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1589, 'SKR03', '1', 'Asset', '1569', '1400', 'Aufzuteilende Vorsteuer nach §§ 13a/13b UStG 19 %');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1590, 'SKR03', '1', 'Asset', '1570', '1400', 'Abziehbare Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1591, 'SKR03', '1', 'Asset', '1571', '1400', 'Abziehbare Vorsteuer 7%');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1592, 'SKR03', '1', 'Asset', '1572', '1400', 'Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1593, 'SKR03', '1', 'Asset', '1573', '1400', 'Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb 16%');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1594, 'SKR03', '1', 'Asset', '1574', '1400', 'Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb 19%');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1595, 'SKR03', '1', 'Asset', '1575', '1400', 'Abziehbare Vorsteuer 16%');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1596, 'SKR03', '1', 'Asset', '1576', '1400', 'Abziehbare Vorsteuer 19%');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1597, 'SKR03', '1', 'Asset', '1577', '1400', 'Abziehbare Vorsteuer nach § 13b UStG 19%');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1598, 'SKR03', '1', 'Asset', '1578', '1400', 'Abziehbare Vorsteuer nach § 13b UStG');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1599, 'SKR03', '1', 'Asset', '1579', '1400', 'Abziehbare Vorsteuer nach § 13b UStG 16%');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1600, 'SKR03', '1', 'Asset', '1580', '1400', 'Gegenkonto Vorsteuer § 4/3 EStG');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1601, 'SKR03', '1', 'Asset', '1581', '1400', 'Auflösung Vorsteuer aus Vorjahr § 4/3 EStG');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1602, 'SKR03', '1', 'Asset', '1582', '1400', 'Vorsteuer aus Investitionen § 4/3 EStG');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1603, 'SKR03', '1', 'Asset', '1583', '1400', 'Gegenkonto für Vorsteuer nach Durchschnittssätzen für § 4 Abs. 3 EStG');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1604, 'SKR03', '1', 'Asset', '1584', '1400', 'Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb von Neufahrzeugen von Lieferabten ohne Umsatzsteuer-Identifikationsnummer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1605, 'SKR03', '1', 'Asset', '1585', '1400', 'Abziehbare Vorsteuer aus der Auslagerung von Gegenständen aus einem Umsatzsteuerlager');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1606, 'SKR03', '1', 'Asset', '1587', '1400', 'Vorsteuer nach allgemeinen Durchschnittssätzen UStVA Kz. 63');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1607, 'SKR03', '1', 'Asset', '1588', '1400', 'Bezahlte Einfuhrumsatzsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1608, 'SKR03', '1', 'Asset', '1590', '1400', 'Durchlaufende Posten');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1609, 'SKR03', '1', 'Asset', '1591', '1400', 'Durchlaufende Posten');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1610, 'SKR03', '1', 'Asset', '1592', '1400', 'Fremdgeld');

INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1612, 'SKR03', '1', 'Asset', '1593', '1500', 'Verrechnungskonto erhaltene Anzahlungen bei Buchung über Debitorenkonto');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1613, 'SKR03', '1', 'Asset', '1594', '1400', 'Forderungen gegen verbundene Unternehmen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1614, 'SKR03', '1', 'Asset', '1595', '1594', 'Forderungen gegen verbundene Unternehmen ( bis 1 Jahr )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1615, 'SKR03', '1', 'Asset', '1596', '1594', 'Forderungen gegen verbundene Unternehmen ( größer 1 Jahr )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1616, 'SKR03', '1', 'Asset', '1597', '1400', 'Forderungen gegen Unternehmen mit denen ein Beteiligungsverhältnis besteht');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1617, 'SKR03', '1', 'Asset', '1598', '1400', 'Forderungen gegen Unternehmen mit denen ein Beteiligungsverhältnis besteht ( bis 1 Jahr )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1618, 'SKR03', '1', 'Asset', '1599', '1400', 'Forderungen gegen Unternehmen mit denen ein Beteiligungsverhältnis besteht ( größer 1 Jahr )');

INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1621, 'SKR03', '1', 'Liability', '1600', '1500', 'Verbindlichkeiten aus Lieferungen und Leistungen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1622, 'SKR03', '1', 'Liability', '1601', '1600', 'Verbindlichkeiten aus Lieferungen und Leistungen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1623, 'SKR03', '1', 'Liability', '1602', '1600', 'Verbindlichkeiten aus Lieferungen und Leistungen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1624, 'SKR03', '1', 'Liability', '1603', '1600', 'Verbindlichkeiten aus Lieferungen und Leistungen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1625, 'SKR03', '1', 'Liability', '1605', '1600', 'Verbindlichkeiten aus Lieferungen und Leistungen zum allgemeinen Umsatzsteuersatz (EüR)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1626, 'SKR03', '1', 'Liability', '1606', '1600', 'Verbindlichkeiten aus Lieferungen und Leistungen zum ermäßigten Umsatzsteuersatz (EüR)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1627, 'SKR03', '1', 'Liability', '1607', '1600', 'Verbindlichkeiten aus Lieferungen und Leistungen ohne Vorsteuer (EüR)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1628, 'SKR03', '1', 'Liability', '1609', '1600', 'Gegenkonto 1605 - 1607 bei Aufteilung der Verbindlichkeiten nach Steuersätzen (EüR)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1629, 'SKR03', '1', 'Liability', '1610', '1600', 'Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1630, 'SKR03', '1', 'Liability', '1611', '1600', 'Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1631, 'SKR03', '1', 'Liability', '1612', '1600', 'Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1632, 'SKR03', '1', 'Liability', '1613', '1600', 'Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1633, 'SKR03', '1', 'Liability', '1614', '1600', 'Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1634, 'SKR03', '1', 'Liability', '1615', '1600', 'Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1635, 'SKR03', '1', 'Liability', '1616', '1600', 'Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1636, 'SKR03', '1', 'Liability', '1617', '1600', 'Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1637, 'SKR03', '1', 'Liability', '1618', '1600', 'Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1638, 'SKR03', '1', 'Liability', '1619', '1600', 'Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1639, 'SKR03', '1', 'Liability', '1620', '1600', 'Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1640, 'SKR03', '1', 'Liability', '1621', '1600', 'Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1641, 'SKR03', '1', 'Liability', '1622', '1600', 'Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1642, 'SKR03', '1', 'Liability', '1623', '1600', 'Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1643, 'SKR03', '1', 'Liability', '1624', '1600', 'Verbindlichkeiten aus Lieferungen und Leistungen für Investitionen für § 4/3 EStG');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1644, 'SKR03', '1', 'Liability', '1625', '1600', 'Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent ( bis 1 Jahr )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1645, 'SKR03', '1', 'Liability', '1626', '1600', 'Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent ( 1 bis 5 Jahre )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1646, 'SKR03', '1', 'Liability', '1628', '1600', 'Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent ( größer 5 Jahre )');

INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1648, 'SKR03', '1', 'Liability', '1630', '1600', 'Verbindlichkeiten aus Lieferungen und Leistungen gegenüber verbundenen Unternehmen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1649, 'SKR03', '1', 'Liability', '1631', '1600', 'Verbindlichkeiten aus Lieferungen und Leistungen gegenüber verbundenen Unternehmen ( bis 1 Jahr )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1650, 'SKR03', '1', 'Liability', '1635', '1600', 'Verbindlichkeiten aus Lieferungen und Leistungen gegenüber verbundenen Unternehmen ( 1 bis 5 Jahre )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1651, 'SKR03', '1', 'Liability', '1638', '1600', 'Verbindlichkeiten aus Lieferungen und Leistungen gegenüber verbundenen Unternehmen ( größer 5 Jahre )');

INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1653, 'SKR03', '1', 'Liability', '1640', '1600', 'Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Unternehmen mit denen ein Beteiligungsverhältnis besteht');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1654, 'SKR03', '1', 'Liability', '1641', '1600', 'Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Unternehmen mit denen ein Beteiligungsverhältnis besteht ( bis 1 Jahr )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1655, 'SKR03', '1', 'Liability', '1645', '1600', 'Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Unternehmen mit denen ein Beteiligungsverhältnis besteht ( 1 bis 5 Jahre )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1656, 'SKR03', '1', 'Liability', '1648', '1600', 'Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Unternehmen mit denen ein Beteiligungsverhältnis besteht ( größer 5 Jahre )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1657, 'SKR03', '1', 'Liability', '1650', '1600', 'Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Gesellschaftern');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1658, 'SKR03', '1', 'Liability', '1651', '1600', 'Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Gesellschaftern ( bis 1 Jahr )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1659, 'SKR03', '1', 'Liability', '1655', '1600', 'Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Gesellschaftern ( 1 bis 5 Jahre )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1660, 'SKR03', '1', 'Liability', '1658', '1600', 'Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Gesellschaftern ( größer 5 Jahre )');

INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1662, 'SKR03', '1', 'Liability', '1659', '1600', 'Gegenkonto 1625 - 1658 bei Aufteilung Kreditorenkonto');

INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1664, 'SKR03', '1', 'Liability', '1660', '1600', 'Schuldwechsel');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1665, 'SKR03', '1', 'Liability', '1661', '1600', 'Schuldwechsel ( bis 1 Jahr )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1666, 'SKR03', '1', 'Liability', '1680', '1600', 'Schuldwechsel ( 1 bis 5 Jahre )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1667, 'SKR03', '1', 'Liability', '1690', '1600', 'Schuldwechsel ( größer 5 Jahre )');

INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1669, 'SKR03', '1', 'Liability', '1700', '1600', 'Sonstige Verbindlichkeiten');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1670, 'SKR03', '1', 'Liability', '1701', '1700', 'Sonstige Verbindlichkeiten ( bis 1 Jahr )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1671, 'SKR03', '1', 'Liability', '1702', '1700', 'Sonstige Verbindlichkeiten ( 1 bis 5 Jahre )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1672, 'SKR03', '1', 'Liability', '1703', '1700', 'Sonstige Verbindlichkeiten ( größer 5 Jahre )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1673, 'SKR03', '1', 'Liability', '1704', '1700', 'Sonstige Verbindlichkeiten z.B. nach § 11 Abs. 2 Satz 2 EStG für 4/3 EStG');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1674, 'SKR03', '1', 'Liability', '1705', '1700', 'Darlehen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1675, 'SKR03', '1', 'Liability', '1706', '1700', 'Darlehen ( bis 1 Jahr )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1676, 'SKR03', '1', 'Liability', '1707', '1700', 'Darlehen ( 1 bis 5 Jahre )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1677, 'SKR03', '1', 'Liability', '1708', '1700', 'Darlehen ( größer 5 Jahre )');

INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1679, 'SKR03', '1', 'Liability', '1709', '1700', 'Gewinnverfügungskonto stiller Gesellschafter');

INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1681, 'SKR03', '1', 'Liability', '1710', '1700', 'Erhaltene Anzahlungen ( Verbindlichkeiten )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1682, 'SKR03', '1', 'Liability', '1711', '1710', 'Erhaltene versteuerte Anzahlungen 7% USt ( Verbindlichkeiten )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1683, 'SKR03', '1', 'Liability', '1716', '1710', 'Erhaltene versteuerte Anzahlungen 15% USt ( Verbindlichkeiten )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1684, 'SKR03', '1', 'Liability', '1717', '1710', 'Erhaltene versteuerte Anzahlungen 16% USt ( Verbindlichkeiten )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1685, 'SKR03', '1', 'Liability', '1718', '1710', 'Erhaltene versteuerte Anzahlungen 19% USt ( Verbindlichkeiten )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1686, 'SKR03', '1', 'Liability', '1719', '1710', 'Erhaltene Anzahlungen ( bis 1 Jahr )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1687, 'SKR03', '1', 'Liability', '1720', '1710', 'Erhaltene Anzahlungen ( 1 bis 5 Jahre )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1688, 'SKR03', '1', 'Liability', '1721', '1710', 'Erhaltene Anzahlungen ( größer 5 Jahre )');

INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1690, 'SKR03', '1', 'Liability', '1722', '1600', 'Erhaltene Anzahlungen (von Vorräten offen abgesetzt)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1691, 'SKR03', '1', 'Liability', '1730', '1600', 'Kreditkartenabrechnung');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1692, 'SKR03', '1', 'Liability', '1731', '1600', 'Agenturwarenabrechnung');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1693, 'SKR03', '1', 'Liability', '1732', '1600', 'Erhaltene Kautionen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1694, 'SKR03', '1', 'Liability', '1733', '1600', 'Erhaltene Kautionen ( bis 1 Jahr )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1695, 'SKR03', '1', 'Liability', '1734', '1600', 'Erhaltene Kautionen ( 1 bis 5 Jahre )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1696, 'SKR03', '1', 'Liability', '1735', '1600', 'Erhaltene Kautionen ( größer 5 Jahre )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1697, 'SKR03', '1', 'Liability', '1736', '1600', 'Verbindlichkeiten aus Betriebssteuern und -abgaben');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1698, 'SKR03', '1', 'Liability', '1737', '1600', 'Verbindlichkeiten aus Betriebssteuern und -abgaben ( bis 1 Jahr )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1699, 'SKR03', '1', 'Liability', '1738', '1600', 'Verbindlichkeiten aus Betriebssteuern und -abgaben ( 1 bis 5 Jahre )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1700, 'SKR03', '1', 'Liability', '1739', '1600', 'Verbindlichkeiten aus Betriebssteuern und -abgaben ( größer 5 Jahre )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1701, 'SKR03', '1', 'Liability', '1740', '1600', 'Verbindlichkeiten aus Lohn und Gehalt');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1702, 'SKR03', '1', 'Liability', '1741', '1600', 'Verbindlichkeiten aus Lohn- und Kirchensteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1703, 'SKR03', '1', 'Liability', '1742', '1600', 'Verbindlichkeiten im Rahmen der sozialen Sicherheit');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1704, 'SKR03', '1', 'Liability', '1743', '1600', 'Verbindlichkeiten im Rahmen der sozialen Sicherheit ( bis 1 Jahr )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1705, 'SKR03', '1', 'Liability', '1744', '1600', 'Verbindlichkeiten im Rahmen der sozialen Sicherheit ( 1 bis 5 Jahre )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1706, 'SKR03', '1', 'Liability', '1745', '1600', 'Verbindlichkeiten im Rahmen der sozialen Sicherheit ( größer 5 Jahre )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1707, 'SKR03', '1', 'Liability', '1746', '1600', 'Verbindlichkeiten aus Einbehaltungen ( KapESt und SolZ auf KapESt )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1708, 'SKR03', '1', 'Liability', '1747', '1600', 'Verbindlichkeiten für Verbrauchsteuern');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1709, 'SKR03', '1', 'Liability', '1748', '1600', 'Verbindlichkeiten für Einbehaltungen von Arbeitnehmern');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1710, 'SKR03', '1', 'Liability', '1749', '1600', 'Verbindlichkeiten an das Finanzamt aus abzuführendem Bauabzugsbetrag');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1711, 'SKR03', '1', 'Liability', '1750', '1600', 'Verbindlichkeiten aus Vermögensbildung');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1712, 'SKR03', '1', 'Liability', '1751', '1600', 'Verbindlichkeiten aus Vermögensbildung ( bis 1 Jahr )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1713, 'SKR03', '1', 'Liability', '1752', '1600', 'Verbindlichkeiten aus Vermögensbildung ( 1 bis 5 Jahre )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1714, 'SKR03', '1', 'Liability', '1753', '1600', 'Verbindlichkeiten aus Vermögensbildung ( größer 5 Jahre )');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1715, 'SKR03', '1', 'Liability', '1754', '1600', 'Steuerzahlungen an andere EG-Länder');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1716, 'SKR03', '1', 'Liability', '1755', '1700', 'Lohn- und Gehaltsverrechnungen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1717, 'SKR03', '1', 'Liability', '1756', '1755', 'Lohn- und Gehaltsverrechnung § 11 Abs. 2 EStG für § 4/3 EStG');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1718, 'SKR03', '1', 'Liability', '1759', '1755', 'Voraussichtliche Beitragsschuld gegenüber den sozialversicherungsträgern');

INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1720, 'SKR03', '1', 'Liability', '1760', '1700', 'Umsatzsteuer nicht fällig');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1721, 'SKR03', '1', 'Liability', '1761', '1700', 'Umsatzsteuer nicht fällig 7%');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1722, 'SKR03', '1', 'Liability', '1762', '1700', 'Umsatzsteuer nicht fällig aus im Inland steuerpflichtigen EG-Lieferant');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1723, 'SKR03', '1', 'Liability', '1763', '1700', 'Umsatzsteuer nicht fällig aus im Inland steuerpflichtigen EG-Lieferant 16%');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1724, 'SKR03', '1', 'Liability', '1764', '1700', 'Umsatzsteuer nicht fällig aus im Inland steuerpflichtigen EG-Lieferant 19%');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1725, 'SKR03', '1', 'Liability', '1765', '1700', 'Umsatzsteuer nicht fällig 16%');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1726, 'SKR03', '1', 'Liability', '1766', '1700', 'Umsatzsteuer nicht fällig 19%');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1727, 'SKR03', '1', 'Liability', '1767', '1600', 'Umsatzsteuer aus im anderen EG-Land steuerpflichtigen Lieferungen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1728, 'SKR03', '1', 'Liability', '1768', '1600', 'Umsatzsteuer aus im anderen EG-Land steuerpflichtigen sonstigen Leistungen / Werklieferungen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1729, 'SKR03', '1', 'Liability', '1769', '1700', 'Umsatzsteuer aus der Auslagerung von Gegenständen aus einem Umsatzsteuerlager');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1730, 'SKR03', '1', 'Liability', '1770', '1700', 'Umsatzsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1731, 'SKR03', '1', 'Liability', '1771', '1700', 'Umsatzsteuer 7%');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1732, 'SKR03', '1', 'Liability', '1772', '1700', 'Umsatzsteuer aus innergemeinschaftlichem Erwerb');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1733, 'SKR03', '1', 'Liability', '1773', '1700', 'Umsatzsteuer aus innergemeinschaftlichem Erwerb 16%');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1734, 'SKR03', '1', 'Liability', '1774', '1700', 'Umsatzsteuer aus innergemeinschaftlichem Erwerb 19%');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1735, 'SKR03', '1', 'Liability', '1775', '1700', 'Umsatzsteuer 16%');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1736, 'SKR03', '1', 'Liability', '1776', '1700', 'Umsatzsteuer 19%');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1737, 'SKR03', '1', 'Liability', '1777', '1700', 'Umsatzsteuer aus im Inland steuerpflichtigen EG-Lieferungen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1738, 'SKR03', '1', 'Liability', '1778', '1700', 'Umsatzsteuer aus im Inland steuerpflichtigen EG-Lieferungen 19%');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1739, 'SKR03', '1', 'Liability', '1779', '1700', 'Umsatzsteuer aus innergemeinschaftlichem Erwerb Vorsteuerabzug');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1740, 'SKR03', '1', 'Liability', '1780', '1700', 'Umsatzsteuer-Vorauszahlungen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1741, 'SKR03', '1', 'Liability', '1781', '1700', 'Umsatzsteuer-Vorauszahlung 1/11');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1742, 'SKR03', '1', 'Liability', '1782', '1700', 'Nachsteuer UstVA Kz. 65');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1743, 'SKR03', '1', 'Liability', '1783', '1700', 'In Rechnung unrichtig oder unberechtigt ausgewiesene Steuerveträge UstVA Kz. 69');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1744, 'SKR03', '1', 'Liability', '1784', '1700', 'Umsatzsteuer aus innergemeinschaftlichem Erwerb von Neufahrzeugen von Lieferanten ohne Umsatzsteuer-Identifikationsnummer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1745, 'SKR03', '1', 'Liability', '1785', '1700', 'Umsatzsteuer nach § 13b UStG');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1746, 'SKR03', '1', 'Liability', '1786', '1700', 'Umsatzsteuer nach § 13b UStG 16%');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1747, 'SKR03', '1', 'Liability', '1787', '1700', 'Umsatzsteuer nach § 13b UStG 19%');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1748, 'SKR03', '1', 'Liability', '1788', '1700', 'Einfuhrumsatzsteuer aufgeschoben bis');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1749, 'SKR03', '1', 'Liability', '1789', '1700', 'Umsatzsteuer laufendes Jahr');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1750, 'SKR03', '1', 'Liability', '1790', '1700', 'Umsatzsteuer Vorjahr');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1751, 'SKR03', '1', 'Liability', '1791', '1700', 'Umsatzsteuer frühere Jahre');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1752, 'SKR03', '1', 'Liability', '1792', '1700', 'Sonstige Verrechnungskonten (Interimskonten)');

INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1754, 'SKR03', '1', 'Liability', '1793', '1700', 'Verrechnungskonto geleistete Anzahlungen bei Buchung über Kreditkonto');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1755, 'SKR03', '1', 'Liability', '1795', '1700', 'Verbindlichkeiten im Rahmen der sozialen Sicherheit (für § 4/3 EStG)');

INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1757, 'SKR03', '1', 'Owner''s Equity', '1800', '0', 'Privatentnahmen allgemein');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1758, 'SKR03', '1', 'Owner''s Equity', '1801', '1800', 'Privatentnahmen allgemein');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1759, 'SKR03', '1', 'Owner''s Equity', '1802', '1800', 'Privatentnahmen allgemein');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1760, 'SKR03', '1', 'Owner''s Equity', '1803', '1800', 'Privatentnahmen allgemein');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1761, 'SKR03', '1', 'Owner''s Equity', '1804', '1800', 'Privatentnahmen allgemein');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1762, 'SKR03', '1', 'Owner''s Equity', '1805', '1800', 'Privatentnahmen allgemein');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1763, 'SKR03', '1', 'Owner''s Equity', '1806', '1800', 'Privatentnahmen allgemein');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1764, 'SKR03', '1', 'Owner''s Equity', '1807', '1800', 'Privatentnahmen allgemein');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1765, 'SKR03', '1', 'Owner''s Equity', '1808', '1800', 'Privatentnahmen allgemein');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1766, 'SKR03', '1', 'Owner''s Equity', '1809', '1800', 'Privatentnahmen allgemein');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1767, 'SKR03', '1', 'Owner''s Equity', '1810', '1800', 'Privatsteuern');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1768, 'SKR03', '1', 'Owner''s Equity', '1811', '1800', 'Privatsteuern');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1769, 'SKR03', '1', 'Owner''s Equity', '1812', '1800', 'Privatsteuern');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1770, 'SKR03', '1', 'Owner''s Equity', '1813', '1800', 'Privatsteuern');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1771, 'SKR03', '1', 'Owner''s Equity', '1814', '1800', 'Privatsteuern');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1772, 'SKR03', '1', 'Owner''s Equity', '1815', '1800', 'Privatsteuern');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1773, 'SKR03', '1', 'Owner''s Equity', '1816', '1800', 'Privatsteuern');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1774, 'SKR03', '1', 'Owner''s Equity', '1817', '1800', 'Privatsteuern');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1775, 'SKR03', '1', 'Owner''s Equity', '1818', '1800', 'Privatsteuern');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1776, 'SKR03', '1', 'Owner''s Equity', '1819', '1800', 'Privatsteuern');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1777, 'SKR03', '1', 'Owner''s Equity', '1820', '1800', 'Sonderausgaben beschränkt abzugsfähig');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1778, 'SKR03', '1', 'Owner''s Equity', '1821', '1800', 'Sonderausgaben beschränkt abzugsfähig');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1779, 'SKR03', '1', 'Owner''s Equity', '1822', '1800', 'Sonderausgaben beschränkt abzugsfähig');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1780, 'SKR03', '1', 'Owner''s Equity', '1823', '1800', 'Sonderausgaben beschränkt abzugsfähig');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1781, 'SKR03', '1', 'Owner''s Equity', '1824', '1800', 'Sonderausgaben beschränkt abzugsfähig');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1782, 'SKR03', '1', 'Owner''s Equity', '1825', '1800', 'Sonderausgaben beschränkt abzugsfähig');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1783, 'SKR03', '1', 'Owner''s Equity', '1826', '1800', 'Sonderausgaben beschränkt abzugsfähig');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1784, 'SKR03', '1', 'Owner''s Equity', '1827', '1800', 'Sonderausgaben beschränkt abzugsfähig');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1785, 'SKR03', '1', 'Owner''s Equity', '1828', '1800', 'Sonderausgaben beschränkt abzugsfähig');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1786, 'SKR03', '1', 'Owner''s Equity', '1829', '1800', 'Sonderausgaben beschränkt abzugsfähig');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1787, 'SKR03', '1', 'Owner''s Equity', '1830', '1800', 'Sonderausgaben unbeschränkt abzugsfähig');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1788, 'SKR03', '1', 'Owner''s Equity', '1831', '1800', 'Sonderausgaben unbeschränkt abzugsfähig');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1789, 'SKR03', '1', 'Owner''s Equity', '1832', '1800', 'Sonderausgaben unbeschränkt abzugsfähig');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1790, 'SKR03', '1', 'Owner''s Equity', '1833', '1800', 'Sonderausgaben unbeschränkt abzugsfähig');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1791, 'SKR03', '1', 'Owner''s Equity', '1834', '1800', 'Sonderausgaben unbeschränkt abzugsfähig');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1792, 'SKR03', '1', 'Owner''s Equity', '1835', '1800', 'Sonderausgaben unbeschränkt abzugsfähig');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1793, 'SKR03', '1', 'Owner''s Equity', '1836', '1800', 'Sonderausgaben unbeschränkt abzugsfähig');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1794, 'SKR03', '1', 'Owner''s Equity', '1837', '1800', 'Sonderausgaben unbeschränkt abzugsfähig');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1795, 'SKR03', '1', 'Owner''s Equity', '1838', '1800', 'Sonderausgaben unbeschränkt abzugsfähig');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1796, 'SKR03', '1', 'Owner''s Equity', '1839', '1800', 'Sonderausgaben unbeschränkt abzugsfähig');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1797, 'SKR03', '1', 'Owner''s Equity', '1840', '1800', 'Zuwendungen Spenden');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1798, 'SKR03', '1', 'Owner''s Equity', '1841', '1800', 'Zuwendungen Spenden');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1799, 'SKR03', '1', 'Owner''s Equity', '1842', '1800', 'Zuwendungen Spenden');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1800, 'SKR03', '1', 'Owner''s Equity', '1843', '1800', 'Zuwendungen Spenden');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1801, 'SKR03', '1', 'Owner''s Equity', '1844', '1800', 'Zuwendungen Spenden');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1802, 'SKR03', '1', 'Owner''s Equity', '1845', '1800', 'Zuwendungen Spenden');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1803, 'SKR03', '1', 'Owner''s Equity', '1846', '1800', 'Zuwendungen Spenden');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1804, 'SKR03', '1', 'Owner''s Equity', '1847', '1800', 'Zuwendungen Spenden');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1805, 'SKR03', '1', 'Owner''s Equity', '1848', '1800', 'Zuwendungen Spenden');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1806, 'SKR03', '1', 'Owner''s Equity', '1849', '1800', 'Zuwendungen Spenden');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1807, 'SKR03', '1', 'Owner''s Equity', '1850', '1800', 'Außergewöhnliche Belastungen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1808, 'SKR03', '1', 'Owner''s Equity', '1851', '1800', 'Außergewöhnliche Belastungen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1809, 'SKR03', '1', 'Owner''s Equity', '1852', '1800', 'Außergewöhnliche Belastungen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1810, 'SKR03', '1', 'Owner''s Equity', '1853', '1800', 'Außergewöhnliche Belastungen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1811, 'SKR03', '1', 'Owner''s Equity', '1854', '1800', 'Außergewöhnliche Belastungen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1812, 'SKR03', '1', 'Owner''s Equity', '1855', '1800', 'Außergewöhnliche Belastungen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1813, 'SKR03', '1', 'Owner''s Equity', '1856', '1800', 'Außergewöhnliche Belastungen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1814, 'SKR03', '1', 'Owner''s Equity', '1857', '1800', 'Außergewöhnliche Belastungen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1815, 'SKR03', '1', 'Owner''s Equity', '1858', '1800', 'Außergewöhnliche Belastungen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1816, 'SKR03', '1', 'Owner''s Equity', '1859', '1800', 'Außergewöhnliche Belastungen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1817, 'SKR03', '1', 'Owner''s Equity', '1860', '1800', 'Grundstücksaufwand');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1818, 'SKR03', '1', 'Owner''s Equity', '1861', '1800', 'Grundstücksaufwand');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1819, 'SKR03', '1', 'Owner''s Equity', '1862', '1800', 'Grundstücksaufwand');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1820, 'SKR03', '1', 'Owner''s Equity', '1863', '1800', 'Grundstücksaufwand');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1821, 'SKR03', '1', 'Owner''s Equity', '1864', '1800', 'Grundstücksaufwand');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1822, 'SKR03', '1', 'Owner''s Equity', '1865', '1800', 'Grundstücksaufwand');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1823, 'SKR03', '1', 'Owner''s Equity', '1866', '1800', 'Grundstücksaufwand');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1824, 'SKR03', '1', 'Owner''s Equity', '1867', '1800', 'Grundstücksaufwand');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1825, 'SKR03', '1', 'Owner''s Equity', '1868', '1800', 'Grundstücksaufwand');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1826, 'SKR03', '1', 'Owner''s Equity', '1869', '1800', 'Grundstücksaufwand (Umsatzsteuerschlüssel möglich)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1827, 'SKR03', '1', 'Owner''s Equity', '1870', '1800', 'Grundstücksertrag');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1828, 'SKR03', '1', 'Owner''s Equity', '1871', '1800', 'Grundstücksertrag');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1829, 'SKR03', '1', 'Owner''s Equity', '1872', '1800', 'Grundstücksertrag');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1830, 'SKR03', '1', 'Owner''s Equity', '1873', '1800', 'Grundstücksertrag');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1831, 'SKR03', '1', 'Owner''s Equity', '1874', '1800', 'Grundstücksertrag');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1832, 'SKR03', '1', 'Owner''s Equity', '1875', '1800', 'Grundstücksertrag');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1833, 'SKR03', '1', 'Owner''s Equity', '1876', '1800', 'Grundstücksertrag');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1834, 'SKR03', '1', 'Owner''s Equity', '1877', '1800', 'Grundstücksertrag');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1835, 'SKR03', '1', 'Owner''s Equity', '1878', '1800', 'Grundstücksertrag');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1836, 'SKR03', '1', 'Owner''s Equity', '1879', '1800', 'Grundstücksertrag (Umsatzsteuerschlüssel möglich)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1837, 'SKR03', '1', 'Owner''s Equity', '1880', '1800', 'Unentgeltliche Wertabgaben');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1838, 'SKR03', '1', 'Owner''s Equity', '1881', '1800', 'Unentgeltliche Wertabgaben');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1839, 'SKR03', '1', 'Owner''s Equity', '1882', '1800', 'Unentgeltliche Wertabgaben');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1840, 'SKR03', '1', 'Owner''s Equity', '1883', '1800', 'Unentgeltliche Wertabgaben');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1841, 'SKR03', '1', 'Owner''s Equity', '1884', '1800', 'Unentgeltliche Wertabgaben');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1842, 'SKR03', '1', 'Owner''s Equity', '1885', '1800', 'Unentgeltliche Wertabgaben');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1843, 'SKR03', '1', 'Owner''s Equity', '1886', '1800', 'Unentgeltliche Wertabgaben');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1844, 'SKR03', '1', 'Owner''s Equity', '1887', '1800', 'Unentgeltliche Wertabgaben');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1845, 'SKR03', '1', 'Owner''s Equity', '1888', '1800', 'Unentgeltliche Wertabgaben');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1846, 'SKR03', '1', 'Owner''s Equity', '1889', '1800', 'Unentgeltliche Wertabgaben');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1847, 'SKR03', '1', 'Owner''s Equity', '1890', '1800', 'Privateinlagen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1848, 'SKR03', '1', 'Owner''s Equity', '1891', '1800', 'Privateinlagen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1849, 'SKR03', '1', 'Owner''s Equity', '1892', '1800', 'Privateinlagen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1850, 'SKR03', '1', 'Owner''s Equity', '1893', '1800', 'Privateinlagen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1851, 'SKR03', '1', 'Owner''s Equity', '1894', '1800', 'Privateinlagen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1852, 'SKR03', '1', 'Owner''s Equity', '1895', '1800', 'Privateinlagen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1853, 'SKR03', '1', 'Owner''s Equity', '1896', '1800', 'Privateinlagen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1854, 'SKR03', '1', 'Owner''s Equity', '1897', '1800', 'Privateinlagen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1855, 'SKR03', '1', 'Owner''s Equity', '1898', '1800', 'Privateinlagen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1856, 'SKR03', '1', 'Owner''s Equity', '1899', '1800', 'Privateinlagen');

INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1859, 'SKR03', '1', 'Owner''s Equity', '1900', '0', 'Privatentnahmen allgemein');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1860, 'SKR03', '1', 'Owner''s Equity', '1901', '1900', 'Privatentnahmen allgemein');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1861, 'SKR03', '1', 'Owner''s Equity', '1902', '1900', 'Privatentnahmen allgemein');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1862, 'SKR03', '1', 'Owner''s Equity', '1903', '1900', 'Privatentnahmen allgemein');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1863, 'SKR03', '1', 'Owner''s Equity', '1904', '1900', 'Privatentnahmen allgemein');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1864, 'SKR03', '1', 'Owner''s Equity', '1905', '1900', 'Privatentnahmen allgemein');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1865, 'SKR03', '1', 'Owner''s Equity', '1906', '1900', 'Privatentnahmen allgemein');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1866, 'SKR03', '1', 'Owner''s Equity', '1907', '1900', 'Privatentnahmen allgemein');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1867, 'SKR03', '1', 'Owner''s Equity', '1908', '1900', 'Privatentnahmen allgemein');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1868, 'SKR03', '1', 'Owner''s Equity', '1909', '1900', 'Privatentnahmen allgemein');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1869, 'SKR03', '1', 'Owner''s Equity', '1910', '1900', 'Privatsteuern');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1870, 'SKR03', '1', 'Owner''s Equity', '1911', '1900', 'Privatsteuern');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1871, 'SKR03', '1', 'Owner''s Equity', '1912', '1900', 'Privatsteuern');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1872, 'SKR03', '1', 'Owner''s Equity', '1913', '1900', 'Privatsteuern');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1873, 'SKR03', '1', 'Owner''s Equity', '1914', '1900', 'Privatsteuern');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1874, 'SKR03', '1', 'Owner''s Equity', '1915', '1900', 'Privatsteuern');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1875, 'SKR03', '1', 'Owner''s Equity', '1916', '1900', 'Privatsteuern');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1876, 'SKR03', '1', 'Owner''s Equity', '1917', '1900', 'Privatsteuern');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1877, 'SKR03', '1', 'Owner''s Equity', '1918', '1900', 'Privatsteuern');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1878, 'SKR03', '1', 'Owner''s Equity', '1919', '1900', 'Privatsteuern');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1879, 'SKR03', '1', 'Owner''s Equity', '1920', '1900', 'Sonderausgaben beschränkt abzugsfähig');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1880, 'SKR03', '1', 'Owner''s Equity', '1921', '1900', 'Sonderausgaben beschränkt abzugsfähig');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1881, 'SKR03', '1', 'Owner''s Equity', '1922', '1900', 'Sonderausgaben beschränkt abzugsfähig');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1882, 'SKR03', '1', 'Owner''s Equity', '1923', '1900', 'Sonderausgaben beschränkt abzugsfähig');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1883, 'SKR03', '1', 'Owner''s Equity', '1924', '1900', 'Sonderausgaben beschränkt abzugsfähig');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1884, 'SKR03', '1', 'Owner''s Equity', '1925', '1900', 'Sonderausgaben beschränkt abzugsfähig');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1885, 'SKR03', '1', 'Owner''s Equity', '1926', '1900', 'Sonderausgaben beschränkt abzugsfähig');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1886, 'SKR03', '1', 'Owner''s Equity', '1927', '1900', 'Sonderausgaben beschränkt abzugsfähig');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1887, 'SKR03', '1', 'Owner''s Equity', '1928', '1900', 'Sonderausgaben beschränkt abzugsfähig');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1888, 'SKR03', '1', 'Owner''s Equity', '1929', '1900', 'Sonderausgaben beschränkt abzugsfähig');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1889, 'SKR03', '1', 'Owner''s Equity', '1930', '1900', 'Sonderausgaben unbeschränkt abzugsfähig');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1890, 'SKR03', '1', 'Owner''s Equity', '1931', '1900', 'Sonderausgaben unbeschränkt abzugsfähig');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1891, 'SKR03', '1', 'Owner''s Equity', '1932', '1900', 'Sonderausgaben unbeschränkt abzugsfähig');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1892, 'SKR03', '1', 'Owner''s Equity', '1933', '1900', 'Sonderausgaben unbeschränkt abzugsfähig');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1893, 'SKR03', '1', 'Owner''s Equity', '1934', '1900', 'Sonderausgaben unbeschränkt abzugsfähig');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1894, 'SKR03', '1', 'Owner''s Equity', '1935', '1900', 'Sonderausgaben unbeschränkt abzugsfähig');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1895, 'SKR03', '1', 'Owner''s Equity', '1936', '1900', 'Sonderausgaben unbeschränkt abzugsfähig');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1896, 'SKR03', '1', 'Owner''s Equity', '1937', '1900', 'Sonderausgaben unbeschränkt abzugsfähig');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1897, 'SKR03', '1', 'Owner''s Equity', '1938', '1900', 'Sonderausgaben unbeschränkt abzugsfähig');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1898, 'SKR03', '1', 'Owner''s Equity', '1939', '1900', 'Sonderausgaben unbeschränkt abzugsfähig');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1899, 'SKR03', '1', 'Owner''s Equity', '1940', '1900', 'Zuwendungen Spenden');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1900, 'SKR03', '1', 'Owner''s Equity', '1941', '1900', 'Zuwendungen Spenden');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1901, 'SKR03', '1', 'Owner''s Equity', '1942', '1900', 'Zuwendungen Spenden');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1902, 'SKR03', '1', 'Owner''s Equity', '1943', '1900', 'Zuwendungen Spenden');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1903, 'SKR03', '1', 'Owner''s Equity', '1944', '1900', 'Zuwendungen Spenden');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1904, 'SKR03', '1', 'Owner''s Equity', '1945', '1900', 'Zuwendungen Spenden');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1905, 'SKR03', '1', 'Owner''s Equity', '1946', '1900', 'Zuwendungen Spenden');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1906, 'SKR03', '1', 'Owner''s Equity', '1947', '1900', 'Zuwendungen Spenden');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1907, 'SKR03', '1', 'Owner''s Equity', '1948', '1900', 'Zuwendungen Spenden');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1908, 'SKR03', '1', 'Owner''s Equity', '1949', '1900', 'Zuwendungen Spenden');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1909, 'SKR03', '1', 'Owner''s Equity', '1950', '1900', 'Außergewöhnliche Belastungen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1910, 'SKR03', '1', 'Owner''s Equity', '1951', '1900', 'Außergewöhnliche Belastungen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1911, 'SKR03', '1', 'Owner''s Equity', '1952', '1900', 'Außergewöhnliche Belastungen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1912, 'SKR03', '1', 'Owner''s Equity', '1953', '1900', 'Außergewöhnliche Belastungen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1913, 'SKR03', '1', 'Owner''s Equity', '1954', '1900', 'Außergewöhnliche Belastungen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1914, 'SKR03', '1', 'Owner''s Equity', '1955', '1900', 'Außergewöhnliche Belastungen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1915, 'SKR03', '1', 'Owner''s Equity', '1956', '1900', 'Außergewöhnliche Belastungen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1916, 'SKR03', '1', 'Owner''s Equity', '1957', '1900', 'Außergewöhnliche Belastungen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1917, 'SKR03', '1', 'Owner''s Equity', '1958', '1900', 'Außergewöhnliche Belastungen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1918, 'SKR03', '1', 'Owner''s Equity', '1959', '1900', 'Außergewöhnliche Belastungen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1919, 'SKR03', '1', 'Owner''s Equity', '1960', '1900', 'Grundstücksaufwand');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1920, 'SKR03', '1', 'Owner''s Equity', '1961', '1900', 'Grundstücksaufwand');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1921, 'SKR03', '1', 'Owner''s Equity', '1962', '1900', 'Grundstücksaufwand');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1922, 'SKR03', '1', 'Owner''s Equity', '1963', '1900', 'Grundstücksaufwand');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1923, 'SKR03', '1', 'Owner''s Equity', '1964', '1900', 'Grundstücksaufwand');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1924, 'SKR03', '1', 'Owner''s Equity', '1965', '1900', 'Grundstücksaufwand');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1925, 'SKR03', '1', 'Owner''s Equity', '1966', '1900', 'Grundstücksaufwand');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1926, 'SKR03', '1', 'Owner''s Equity', '1967', '1900', 'Grundstücksaufwand');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1927, 'SKR03', '1', 'Owner''s Equity', '1968', '1900', 'Grundstücksaufwand');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1928, 'SKR03', '1', 'Owner''s Equity', '1969', '1900', 'Grundstücksaufwand');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1929, 'SKR03', '1', 'Owner''s Equity', '1970', '1900', 'Grundstücksertrag');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1930, 'SKR03', '1', 'Owner''s Equity', '1971', '1900', 'Grundstücksertrag');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1931, 'SKR03', '1', 'Owner''s Equity', '1972', '1900', 'Grundstücksertrag');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1932, 'SKR03', '1', 'Owner''s Equity', '1973', '1900', 'Grundstücksertrag');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1933, 'SKR03', '1', 'Owner''s Equity', '1974', '1900', 'Grundstücksertrag');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1934, 'SKR03', '1', 'Owner''s Equity', '1975', '1900', 'Grundstücksertrag');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1935, 'SKR03', '1', 'Owner''s Equity', '1976', '1900', 'Grundstücksertrag');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1936, 'SKR03', '1', 'Owner''s Equity', '1977', '1900', 'Grundstücksertrag');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1937, 'SKR03', '1', 'Owner''s Equity', '1978', '1900', 'Grundstücksertrag');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1938, 'SKR03', '1', 'Owner''s Equity', '1979', '1900', 'Grundstücksertrag');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1939, 'SKR03', '1', 'Owner''s Equity', '1980', '1900', 'Unentgeltliche Wertabgaben');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1940, 'SKR03', '1', 'Owner''s Equity', '1981', '1900', 'Unentgeltliche Wertabgaben');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1941, 'SKR03', '1', 'Owner''s Equity', '1982', '1900', 'Unentgeltliche Wertabgaben');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1942, 'SKR03', '1', 'Owner''s Equity', '1983', '1900', 'Unentgeltliche Wertabgaben');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1943, 'SKR03', '1', 'Owner''s Equity', '1984', '1900', 'Unentgeltliche Wertabgaben');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1944, 'SKR03', '1', 'Owner''s Equity', '1985', '1900', 'Unentgeltliche Wertabgaben');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1945, 'SKR03', '1', 'Owner''s Equity', '1986', '1900', 'Unentgeltliche Wertabgaben');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1946, 'SKR03', '1', 'Owner''s Equity', '1987', '1900', 'Unentgeltliche Wertabgaben');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1947, 'SKR03', '1', 'Owner''s Equity', '1988', '1900', 'Unentgeltliche Wertabgaben');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1948, 'SKR03', '1', 'Owner''s Equity', '1989', '1900', 'Unentgeltliche Wertabgaben');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1949, 'SKR03', '1', 'Owner''s Equity', '1990', '1900', 'Privateinlagen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1950, 'SKR03', '1', 'Owner''s Equity', '1991', '1900', 'Privateinlagen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1951, 'SKR03', '1', 'Owner''s Equity', '1992', '1900', 'Privateinlagen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1952, 'SKR03', '1', 'Owner''s Equity', '1993', '1900', 'Privateinlagen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1953, 'SKR03', '1', 'Owner''s Equity', '1994', '1900', 'Privateinlagen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1954, 'SKR03', '1', 'Owner''s Equity', '1995', '1900', 'Privateinlagen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1955, 'SKR03', '1', 'Owner''s Equity', '1996', '1900', 'Privateinlagen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1956, 'SKR03', '1', 'Owner''s Equity', '1997', '1900', 'Privateinlagen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1957, 'SKR03', '1', 'Owner''s Equity', '1998', '1900', 'Privateinlagen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1958, 'SKR03', '1', 'Owner''s Equity', '1999', '1900', 'Privateinlagen');

INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1961, 'SKR03', '2', 'Expense', '2000', '0', 'Außerordentliche Aufwendungen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1962, 'SKR03', '2', 'Expense', '2001', '2000', 'Außerordentliche Aufwendungen finanzwirksam');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1963, 'SKR03', '2', 'Expense', '2005', '2000', 'Außerordentliche Aufwendungen nicht finanzwirksam');

INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1966, 'SKR03', '2', 'Expense', '2010', '2000', 'Betriebsfremde Aufwendungen (soweit nicht außerordentlich)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1967, 'SKR03', '2', 'Expense', '2020', '2000', 'Periodenfremde Aufwendungen (soweit nicht außerordentlich)');
);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1970, 'SKR03', '2', 'Expense', '2100', '0', 'Zinsen und ähnliche Aufwendungen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1971, 'SKR03', '2', 'Expense', '2103', '2100', 'Steuerlich abzugsfähige andere Nebenleistungen zu steuern');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1972, 'SKR03', '2', 'Expense', '2104', '2100', 'Steuerlich nicht abzugsfähige andere Nebenleistungen zu Steuern');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1973, 'SKR03', '2', 'Expense', '2107', '2100', 'Zinsaufwendungen § 233a AO betriebliche Steuern');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1974, 'SKR03', '2', 'Expense', '2108', '2100', 'Zinsaufwendungen §§ 233a bis 237 AO Personensteuern');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1975, 'SKR03', '2', 'Expense', '2109', '2100', 'Zinsaufwendungen an verbundene Unternehmen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1976, 'SKR03', '2', 'Expense', '2110', '2100', 'Zinsaufwendungen für kurzfristige Verbindlichkeiten');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1977, 'SKR03', '2', 'Expense', '2113', '2100', 'Nicht abzugsfähige Schuldzinsen gemäß § 4 Abs. 4a EStG (Hinzurechnungsbetrag)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1978, 'SKR03', '2', 'Expense', '2115', '2100', 'Zinsen und ähnliche Aufwendungen 100% / 50% nicht abzugsfähig (inländiche Kap. Ges.)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1979, 'SKR03', '2', 'Expense', '2116', '2100', 'Zinsen und ähnliche Aufwendungen an verbundene Unternehmen 100% / 50% nicht abzugsfähig (inländiche Kap. Ges.)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1980, 'SKR03', '2', 'Expense', '2118', '2100', 'In Dauerschuldzinsen umqualifizierte Zinsen auf kurzfristige Verbindlichkeiten');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1981, 'SKR03', '2', 'Expense', '2119', '2100', 'Zinsaufwendungen für kurzfristige Verbindlichkeiten an verbundene Unternehmen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1982, 'SKR03', '2', 'Expense', '2120', '2100', 'Zinsaufwendungen für langfristige Verbindlichkeiten');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1983, 'SKR03', '2', 'Expense', '2125', '2100', 'Zinsaufwendungen für Gebäude die zum Betriebsvermögen gehören');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1984, 'SKR03', '2', 'Expense', '2126', '2100', 'Zinsen zur Finanzierung des Anlagevermögen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1985, 'SKR03', '2', 'Expense', '2127', '2100', 'Renten und dauernde Lasten aus Gründung / Erwerb §8 GewStG');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1986, 'SKR03', '2', 'Expense', '2128', '2100', 'Zinsaufwendungen an Mitunternehmer für die Hingabe von Kapital § 15 EStG');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1987, 'SKR03', '2', 'Expense', '2129', '2100', 'Zinsaufwendungen für langfristige Verbindlichkeiten an verbundene Unternehmen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1988, 'SKR03', '2', 'Expense', '2130', '2100', 'Diskontaufwendungen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1989, 'SKR03', '2', 'Expense', '2139', '2100', 'Diskontaufwendungen an verbundene Unternehmen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1990, 'SKR03', '2', 'Expense', '2140', '2100', 'Zinsähnliche Aufwendungen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1991, 'SKR03', '2', 'Expense', '2149', '2100', 'Zinsähnliche Aufwendungen an verbundene Unternehmen');

INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1993, 'SKR03', '2', 'Expense', '2150', '2100', 'Aufwendungen aus Kursdifferenzen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1994, 'SKR03', '2', 'Expense', '2166', '2100', 'Aufwendungen Bewertung Finanzmittelfonds');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1995, 'SKR03', '2', 'Expense', '2170', '2100', 'Nicht abziehbare Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1996, 'SKR03', '2', 'Expense', '2171', '2100', 'Nicht abziehbare Vorsteuer 7%');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1997, 'SKR03', '2', 'Expense', '2175', '2100', 'Nicht abziehbare Vorsteuer 16%');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 1998, 'SKR03', '2', 'Expense', '2176', '2100', 'Nicht abziehbare Vorsteuer 19%');


INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2001, 'SKR03', '2', 'Expense', '2200', '2200', 'Körperschaftsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2002, 'SKR03', '2', 'Expense', '2203', '2200', 'Körperschaftsteuer für Vorjahre');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2003, 'SKR03', '2', 'Expense', '2204', '2200', 'Körperschaftsteuererstattungen für Vorjahre');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2004, 'SKR03', '2', 'Expense', '2208', '2200', 'Solidaritätszuschlag');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2005, 'SKR03', '2', 'Expense', '2209', '2200', 'Solidaritätszuschlag für Vorjahre');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2006, 'SKR03', '2', 'Expense', '2210', '2200', 'Solidaritätszuschlag für Vorjahre für Vorjahre');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2007, 'SKR03', '2', 'Expense', '2212', '2200', 'Kapitalertragsteuer 20%');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2008, 'SKR03', '2', 'Expense', '2213', '2200', 'Kapitalertragsteuer 25%');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2009, 'SKR03', '2', 'Expense', '2214', '2200', 'Anrechenbarer Solidaritätszuschlag auf Kapitalertragsteuer 20%');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2010, 'SKR03', '2', 'Expense', '2215', '2200', 'Zinsabschlagsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2011, 'SKR03', '2', 'Expense', '2216', '2200', 'Anrechenbarer Solidaritätszuschlag auf Kapitalertragsteuer 25%');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2012, 'SKR03', '2', 'Expense', '2218', '2200', 'Anrechenbarer Solidaritätszuschlag auf Zinsabschlagsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2013, 'SKR03', '2', 'Expense', '2219', '2200', 'Ausländische Quellensteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2014, 'SKR03', '2', 'Expense', '2280', '2200', 'Steuernachzahlungen Vorjahre für Steuern vom Einkommen und Ertrag');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2015, 'SKR03', '2', 'Expense', '2282', '2200', 'Steuererstattungen Vorjahre für Steuern vom Einkommen und Ertrag');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2016, 'SKR03', '2', 'Expense', '2284', '2200', 'Erträge aus der Auflösung von Rückstellungen für Steuern vom Einkommen und Ertrag');

INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2018, 'SKR03', '2', 'Expense', '2285', '2200', 'Steuernachzahlungen Vorjahre für sonstige Steuern');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2019, 'SKR03', '2', 'Expense', '2287', '2200', 'Steuererstattungen Vorjahre für sonstige Steuern');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2020, 'SKR03', '2', 'Expense', '2289', '2200', 'Erträge aus der Auflösung von Rückstellungen für sonstige Steuern');

INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2023, 'SKR03', '2', 'Expense', '2300', '2000', 'Sonstige Aufwendungen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2024, 'SKR03', '2', 'Expense', '2307', '2300', 'Sonstige Aufwendungen betriebsfremde und regelmäßig');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2025, 'SKR03', '2', 'Expense', '2309', '2300', 'Sonstige Aufwendungen unregelmässig');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2026, 'SKR03', '2', 'Expense', '2310', '2300', 'Anlagenabgänge Sachanlagen (Restbuchwert bei Buchverlust)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2027, 'SKR03', '2', 'Expense', '2311', '2300', 'Anlagenabgänge immaterielle Vermögensgegenstände (Restbuchwert bei Buchverlust)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2028, 'SKR03', '2', 'Expense', '2312', '2300', 'Anlagenabgänge Finanzanlagen (Restbuchwert bei Buchverlust)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2029, 'SKR03', '2', 'Expense', '2313', '2300', 'Anlagenabgänge Finanzanlagen 100% / 50% nicht abzugsfähig (inländische Kap. Ges.) (Restbuchwert bei Buchverlust)');

INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2031, 'SKR03', '2', 'Expense', '2315', '2200', 'Anlagenabgänge Sachanlagen (Restbuchwert bei Buchgewinn)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2032, 'SKR03', '2', 'Expense', '2316', '2200', 'Anlagenabgänge immaterielle Vermögensgegenstände (Restbuchwert bei Buchgewinn)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2033, 'SKR03', '2', 'Expense', '2317', '2200', 'Anlagenabgänge Finanzanlagen (Restbuchwert bei Buchgewinn)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2034, 'SKR03', '2', 'Expense', '2318', '2200', 'Anlagenabgänge Finanzanlagen 100% / 50% steuerfrei (inländische Kap. Ges.) (Restbuchwert bei Buchgewinn)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2035, 'SKR03', '2', 'Expense', '2320', '2300', 'Verluste aus dem Abgang von Gegenständen des Anlagevermögens');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2036, 'SKR03', '2', 'Expense', '2323', '2300', 'Verluste aus der Veräußerung von Anteilen an Kapitalgesellschaften 100% / 50% nicht abzugsfähig (inländische Kap. Ges.)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2037, 'SKR03', '2', 'Expense', '2325', '2300', 'Verluste aus dem Abgang von Gegenständen des Umlaufvermögens (außer Vorräte)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2038, 'SKR03', '2', 'Expense', '2326', '2300', 'Verluste aus dem Abgang von Gegenständen des Umlaufvermögens (außer Vorräte) 100% / 50% nicht abzugsfähig (inländische Kap. Ges.)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2039, 'SKR03', '2', 'Expense', '2327', '2300', 'Abgang von Wirtschaftsgütern des Umlaufvermögens nach §4 Abs. 3 Satz 4 EStG');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2040, 'SKR03', '2', 'Expense', '2328', '2300', 'Abgang von Wirtschaftsgütern des Umlaufvermögens 100% / 50% nicht abzugsfähig (inländische Kap. Ges.) nach §4 Abs. 3 Satz 4 EStG');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2041, 'SKR03', '2', 'Expense', '2340', '2300', 'Einstellungen in Sonderposten mit Rücklageanteil (steuerfreie Rücklagen)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2042, 'SKR03', '2', 'Expense', '2341', '2300', 'Einstellungen in Sonderposten mit Rücklageanteil (Ansparabschreibungen)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2043, 'SKR03', '2', 'Expense', '2342', '2300', 'Einstellungen in Sonderposten mit Rücklageanteil (Existenzgründerrücklage)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2044, 'SKR03', '2', 'Expense', '2345', '2300', 'Einstellungen in Sonderposten mit Rücklageanteil (Sonderabschreibungen)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2045, 'SKR03', '2', 'Expense', '2346', '2300', 'Einstellungen in Sonderposten mit Rücklageanteil (§ 52 Abs. 16 EStG)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2046, 'SKR03', '2', 'Expense', '2348', '2300', 'Aufwendungen aus der Zuschreibung von steuerlich niedriger bewerteten Verbindlichkeiten');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2047, 'SKR03', '2', 'Expense', '2349', '2300', 'Aufwendungen aus der Zuschreibung von steuerlich niedriger bewerteten Rückstellungen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2048, 'SKR03', '2', 'Expense', '2350', '2300', 'Grundstücksaufwendungen neutral');

INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2050, 'SKR03', '2', 'Expense', '2375', '0', 'Grundsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2051, 'SKR03', '2', 'Expense', '2380', '2300', 'Zuwendungen Spenden steuerlich nicht abziehbar');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2052, 'SKR03', '2', 'Expense', '2381', '2300', 'Zuwendungen Spenden für wissenschaftliche und kulturelle Zwecke');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2053, 'SKR03', '2', 'Expense', '2382', '2300', 'Zuwendungen Spenden für mildtätige Zwecke');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2054, 'SKR03', '2', 'Expense', '2383', '2300', 'Zuwendungen Spenden für kirchliche religiöse und gemeinnützige Zwecke');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2055, 'SKR03', '2', 'Expense', '2384', '2300', 'Zuwendungen Spenden an politische Parteien');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2056, 'SKR03', '2', 'Expense', '2385', '2300', 'Nicht abziehbare Hälfte der Aufsichtsratsvergütungen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2057, 'SKR03', '2', 'Expense', '2386', '2300', 'Abziehbare Aufsichtsratsvergütung');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2058, 'SKR03', '2', 'Expense', '2387', '2300', 'Zuwendungen Spenden an Stiftungen für gemeinnützige Zwecke i. S. d. § 52 Abs. 2 Nr. 1-3 AO');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2059, 'SKR03', '2', 'Expense', '2388', '2300', 'Zuwendungen Spenden an Stiftungen für gemeinnützige Zwecke i. S. d. § 52 Abs. 2 Nr. 4 AO');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2060, 'SKR03', '2', 'Expense', '2389', '2300', 'Zuwendungen Spenden an Stiftungen für kirchliche religiöse und gemeinnützige Zwecke');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2061, 'SKR03', '2', 'Expense', '2390', '2300', 'Zuwendungen Spenden an Stiftungen für wissenschaftliche mildtätige kulturelle Zwecke');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2062, 'SKR03', '2', 'Expense', '2400', '2300', 'Forderungsverluste (übliche Höhe)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2063, 'SKR03', '2', 'Expense', '2401', '2400', 'Forderungsverluste 7% USt (übliche Höhe)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2064, 'SKR03', '2', 'Expense', '2402', '2400', 'Forderungsverluste aus steuerfreien EG-Lieferungen (übliche Höhe)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2065, 'SKR03', '2', 'Expense', '2403', '2400', 'Forderungsverluste aus im Inland steuerpflichtigen EG-Lieferungen 7% USt (übliche Höhe)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2066, 'SKR03', '2', 'Expense', '2404', '2400', 'Forderungsverluste aus im Inland steuerpflichtigen EG-Lieferungen 16% USt (übliche Höhe)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2067, 'SKR03', '2', 'Expense', '2405', '2400', 'Forderungsverluste 16% USt (übliche Höhe)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2068, 'SKR03', '2', 'Expense', '2406', '2400', 'Forderungsverluste 19% USt (übliche Höhe)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2069, 'SKR03', '2', 'Expense', '2407', '2400', 'Forderungsverluste 15% USt (übliche Höhe)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2070, 'SKR03', '2', 'Expense', '2408', '2400', 'Forderungsverluste aus im Inland steuerpflichtigen EG-Lieferungen 19% USt (übliche Höhe)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2071, 'SKR03', '2', 'Expense', '2409', '2400', 'Forderungsverluste aus im Inland steuerpflichtigen EG-Lieferungen 15% USt (übliche Höhe)');

INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2073, 'SKR03', '2', 'Expense', '2430', '2400', 'Forderungsverluste unüblich hoch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2074, 'SKR03', '2', 'Expense', '2450', '2300', 'Einstellung in die Pauschalwertberichtigung zu Forderungen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2075, 'SKR03', '2', 'Expense', '2451', '2300', 'Einstellung in die Einzelwertberichtigung zu Forderungen');

INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2077, 'SKR03', '2', 'Expense', '2490', '2400', 'Aufwendungen aus Verlustübernahme');

INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2079, 'SKR03', '2', 'Expense', '2492', '2400', 'Abgeführte Gewinne auf Grund einer Gewinngemeinschaft');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2080, 'SKR03', '2', 'Expense', '2493', '2400', 'Abgeführte Gewinnanteile an stille Gesellschafter § 8 GewStG');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2081, 'SKR03', '2', 'Expense', '2494', '2400', 'Abgeführte Gewinne auf Grund eines Gewinn- oder Teilgewinnabführungsvetrags');

INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2083, 'SKR03', '2', 'Expense', '2495', '2400', 'Einstellungen in die Kapitalrücklage nach den Vorschriften über die vereinfachte Kapitalherabsetzung');

INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2085, 'SKR03', '2', 'Expense', '2496', '2400', 'Einstellung in die gesetzliche Rücklage');

INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2087, 'SKR03', '2', 'Expense', '2497', '2400', 'Einstellungen in satzungsmäßige Rücklagen');

INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2089, 'SKR03', '2', 'Expense', '2498', '2400', 'Einstellung in die Rücklage für eigene Anteile');

INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2091, 'SKR03', '2', 'Expense', '2499', '2400', 'Einstellung in andere Gewinnrücklagen');


INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2094, 'SKR03', '2', 'Revenue', '2500', '0', 'Außerordentliche Erträge');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2095, 'SKR03', '2', 'Revenue', '2501', '0', 'Außerordentliche Erträge finanzwirksam');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2096, 'SKR03', '2', 'Revenue', '2505', '2500', 'Außerordentliche Erträge nicht finanzwirksam');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2099, 'SKR03', '2', 'Revenue', '2510', '2500', 'Betriebsfremde Erträge (soweit nicht außerordentlich)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2100, 'SKR03', '2', 'Revenue', '2520', '2500', 'Periodenfremde Erträge (soweit nicht außerordentlich)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2103, 'SKR03', '2', 'Revenue', '2600', '25001', 'Erträge aus Beteiligungen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2104, 'SKR03', '2', 'Revenue', '2615', '2600', 'Laufende Erträge aus Anteilen an Kapitalgesellschaften (Beteiligung 100% / 50% steuerfrei) (inländische Kap. Ges.)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2105, 'SKR03', '2', 'Revenue', '2616', '2600', 'Laufende Erträge aus Anteilen an Kapitalgesellschaften (verbundene Unternehmen) 100% / 50% steuerfrei (inländische Kap. Ges.)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2106, 'SKR03', '2', 'Revenue', '2617', '2600', 'Gewinne aus Anteilen an nicht steuerbefreiten inländischen Kapitalgesellschaften § 9 Nr. 2a GewStG');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2107, 'SKR03', '2', 'Revenue', '2618', '2600', 'Gewinnanteile aus Mitunternehmerschaften § 9 GewStG');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2108, 'SKR03', '2', 'Revenue', '2619', '2600', 'Erträge aus Beteiligungen an verbundenen Unternehmen');

INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2110, 'SKR03', '2', 'Revenue', '2620', '2100', 'Erträge aus anderen Wertpapieren und Ausleihungen des Finanzanlagevermögen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2111, 'SKR03', '2', 'Revenue', '2625', '2620', 'laufende Erträge aus Anteilen an Kapitalgesellschaften (Finanzanlagevermögen) 100% / 50% steuerfrei (inländische Kap. Ges.)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2112, 'SKR03', '2', 'Revenue', '2626', '2620', 'Laufende Erträge aus Anteilen an Kapitalgesellschaften (verbundene Unternehmen) 100% / 50% steuerfrei (inländische Kap. Ges.)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2113, 'SKR03', '2', 'Revenue', '2649', '2620', 'Erträge aus anderen Wertpapieren und Ausleihungen des Finanzanlagevermögen aus verbundenen Unternehmen');

INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2115, 'SKR03', '2', 'Revenue', '2650', '2100', 'Sonstige Zinsen und ähnliche Erträge');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2116, 'SKR03', '2', 'Revenue', '2655', '2650', 'laufende Erträge aus Anteilen an Kapitalgesellschaften (Umlaufvermögen) 100% / 50% steuerfrei (inländische Kap. Ges.)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2117, 'SKR03', '2', 'Revenue', '2656', '2650', 'laufende Erträge aus Anteilen an Kapitalgesellschaften (verbundene Unternehmen) 100% / 50% steuerfrei (inländische Kap. Ges.)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2118, 'SKR03', '2', 'Revenue', '2657', '2650', 'Zinserträge § 233a AO');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2119, 'SKR03', '2', 'Revenue', '2658', '2650', 'Zinserträge § 233a AO Sonderfall Anlage A KSt');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2120, 'SKR03', '2', 'Revenue', '2659', '2650', 'Sonstige Zinsen und ähnliche Erträge aus verbundenen Unternehmen');

INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2122, 'SKR03', '2', 'Revenue', '2660', '2600', 'Erträge aus Kursdifferenzen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2123, 'SKR03', '2', 'Revenue', '2661', '2600', 'Nicht realisierbare Währungsdifferenzen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2124, 'SKR03', '2', 'Revenue', '2662', '2600', 'Realisierte Währungsdifferenzen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2125, 'SKR03', '2', 'Revenue', '2663', '2600', 'Produkt Rechnung Preisdifferenz');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2126, 'SKR03', '2', 'Revenue', '2664', '2600', 'Realisierte Währungsdifferenzen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2127, 'SKR03', '2', 'Revenue', '2665', '2600', 'Erträge a. Währungsumstellung auf Euro');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2128, 'SKR03', '2', 'Revenue', '2666', '2600', 'Erträge aus Bewertung Finanzmittelfonds');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2129, 'SKR03', '2', 'Revenue', '2667', '2600', 'Bank Währungsverlust (Konto)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2130, 'SKR03', '2', 'Revenue', '2668', '2600', 'Währungsdifferenz zum Kontenausgleich');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2131, 'SKR03', '2', 'Revenue', '2669', '2600', 'Nicht realisierbare Währungsdifferenzen');

INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2133, 'SKR03', '2', 'Revenue', '2670', '2600', 'Diskonterträge');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2134, 'SKR03', '2', 'Revenue', '2671', '2600', 'Bank Bewertungsertrag');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2135, 'SKR03', '2', 'Revenue', '2672', '2600', 'Rundungsdifferenzen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2136, 'SKR03', '2', 'Revenue', '2673', '2600', 'Kassendifferenzen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2137, 'SKR03', '2', 'Revenue', '2679', '2600', 'Diskonterträge verbundene Unternehmen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2138, 'SKR03', '2', 'Revenue', '2680', '2600', 'Zinsähnliche Erträge');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2139, 'SKR03', '2', 'Revenue', '2689', '2600', 'Zinsähnliche Erträge aus verbundenen Unternehmen');

INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2142, 'SKR03', '2', 'Revenue', '2700', '2200', 'Sonstige Erträge');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2143, 'SKR03', '2', 'Revenue', '2705', '2700', 'Sonstige Erträge betrieblich und regelmäßig');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2144, 'SKR03', '2', 'Revenue', '2707', '2700', 'Sonstige Erträge betriebsfremd und regelmäßig');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2145, 'SKR03', '2', 'Revenue', '2709', '2700', 'Sonstige Erträge unregelmäßig');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2146, 'SKR03', '2', 'Revenue', '2710', '2700', 'Erträge aus Zuschreibungen des Sachanlagevermögens');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2147, 'SKR03', '2', 'Revenue', '2711', '2700', 'Erträge aus Zuschreibungen des immateriellen Anlagevermögens');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2148, 'SKR03', '2', 'Revenue', '2712', '2700', 'Erträge aus Zuschreibungen des Finanzanlagevermögens');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2149, 'SKR03', '2', 'Revenue', '2713', '2700', 'Erträge aus Zuschreibungen des Finanzanlagevermögens 100% / 50% steuerfrei (inländische Kap. Ges.)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2150, 'SKR03', '2', 'Revenue', '2714', '2700', 'Erträge aus Zuschreibungen des anderen Anlagevermögens 100% / 50% steuerfrei (inländische Kap. Ges.)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2151, 'SKR03', '2', 'Revenue', '2715', '2700', 'Erträge aus Zuschreibungen des Umlaufvermögens');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2152, 'SKR03', '2', 'Revenue', '2716', '2700', 'Erträge aus Zuschreibungen des Umlaufvermögens 100% / 50% steuerfrei (inländische Kap. Ges.)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2153, 'SKR03', '2', 'Revenue', '2720', '2700', 'Erträge aus dem Abgang von Gegenständen des Anlagevermögens');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2154, 'SKR03', '2', 'Revenue', '2723', '2700', 'Erträge aus der Veräußerung von Anteilen an Kapitalgesellschaften 100% / 50% steuerfrei ( inländische Kap. Ges.)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2155, 'SKR03', '2', 'Revenue', '2725', '2700', 'Erträge aus dem Abgang von Gegenständen des Umlaufvermögens (außer Vorräte)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2156, 'SKR03', '2', 'Revenue', '2726', '2700', 'Erträge aus dem Abgang von Gegenständen des Umlaufvermögens (außer Vorräte) 100% / 50% steuerfrei ( inländische Kap. Ges.)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2157, 'SKR03', '2', 'Revenue', '2730', '2700', 'Erträge aus Herabsetzung der Pauschalwertberichtigung zu Forderungen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2158, 'SKR03', '2', 'Revenue', '2731', '2700', 'Erträge aus Herabsetzung der Einzelwertberichtigung zu Forderungen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2159, 'SKR03', '2', 'Revenue', '2732', '2700', 'Erträge aus abgeschriebenen Forderungen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2160, 'SKR03', '2', 'Revenue', '2733', '2700', 'Erträge aus der Auflösung von Sonderposten mit Rücklageanteil (Existenzgründerrücklage)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2161, 'SKR03', '2', 'Revenue', '2734', '2700', 'Erträge aus der steuerlich niedrigeren Bewertung von Verbindlichkeiten');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2162, 'SKR03', '2', 'Revenue', '2735', '2700', 'Erträge aus der Auflösung von Rückstellungen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2163, 'SKR03', '2', 'Revenue', '2736', '2700', 'Erträge aus der steuerlich niedrigeren Bewertung von Rückstellungen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2164, 'SKR03', '2', 'Revenue', '2737', '2700', 'Erträge aus der Auflösung von Sonderposten mit Rücklageanteil (aus der Währungsumstellung auf den Euro)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2165, 'SKR03', '2', 'Revenue', '2738', '2700', 'Erträge aus der Auflösung von Sonderposten mit Rücklageanteil nach § 52 Abs. 16 EStG');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2166, 'SKR03', '2', 'Revenue', '2739', '2700', 'Erträge aus der Auflösung von Sonderposten mit Rücklageanteil (Ansparabschreibungen)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2167, 'SKR03', '2', 'Revenue', '2740', '2700', 'Erträge aus der Auflösung von Sonderposten mit Rücklageanteil (steuerfreie Rücklagen)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2168, 'SKR03', '2', 'Revenue', '2741', '2700', 'Erträge aus der Auflösung von Sonderposten mit Rücklageanteil (Sonderabschreibungen)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2169, 'SKR03', '2', 'Revenue', '2742', '2700', 'Versicherungsentschädigungen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2170, 'SKR03', '2', 'Revenue', '2743', '2700', 'Investitionszuschüsse (steuerpflichtig)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2171, 'SKR03', '2', 'Revenue', '2744', '2700', 'Investitionszulagen (steuerfrei)');

INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2173, 'SKR03', '2', 'Revenue', '2745', '2700', 'Erträge aus Kapitalherabsetzung');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2174, 'SKR03', '2', 'Revenue', '2746', '2700', 'Steuerfreie Erträge aus der Auflösung von Sonderposten mit Rücklageanteil');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2175, 'SKR03', '2', 'Revenue', '2747', '2700', 'Sonstige steuerfreie Betriebseinnahmen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2176, 'SKR03', '0', 'Revenue', '2749', '2700', 'Erstattungen Aufwendungsausgleichsgesetz');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2177, 'SKR03', '2', 'Revenue', '2750', '2700', 'Grundstückserträge');

INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2179, 'SKR03', '2', 'Revenue', '2790', '2700', 'Erträge aus Verlustübernahme');

INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2181, 'SKR03', '2', 'Revenue', '2792', '2700', 'Erhaltene Gewinne auf Grund einer Gewinngemeinschaft');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2182, 'SKR03', '2', 'Revenue', '2794', '2700', 'Erhaltene Gewinne auf Grund eines Gewinn- oder Teilgewinnabführungsvetrags');

INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2184, 'SKR03', '2', 'Revenue', '2795', '2600', 'Entnahmen aus der Kapitalrücklage');

INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2186, 'SKR03', '2', 'Revenue', '2796', '2600', 'Entnahmen aus der gesetzlichen Rücklage');

INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2188, 'SKR03', '2', 'Revenue', '2797', '2600', 'Entnahmen aus satzungsmäßigen Rücklagen');

INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2190, 'SKR03', '2', 'Revenue', '2798', '2600', 'Entnahmen aus der Rücklage für eigene Anteile');

INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2192, 'SKR03', '2', 'Revenue', '2799', '2600', 'Entnahmen aus anderen Gewinnrücklagen');

INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2194, 'SKR03', '2', 'Revenue', '2860', '2600', 'Gewinnvortrag nach Verwendung');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2195, 'SKR03', '2', 'Revenue', '2868', '2600', 'Verlustvortrag nach Verwendung');

INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2197, 'SKR03', '2', 'Revenue', '2869', '2600', 'Vortrag auf neue Rechnung (GuV)');

INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2199, 'SKR03', '2', 'Revenue', '2870', '2600', 'Vorabausschüttung');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2202, 'SKR03', '2', 'Revenue', '2890', '2600', 'Verrechneter kalkulatorischer Unternehmerlohn');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2203, 'SKR03', '2', 'Revenue', '2891', '2600', 'Verrechnete kalkulatorische Miete und Pacht');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2204, 'SKR03', '2', 'Revenue', '2892', '2600', 'Verrechnete kalkulatorische Zinsen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2205, 'SKR03', '2', 'Revenue', '2893', '2600', 'Verrechnete kalkulatorische Abschreibungen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2206, 'SKR03', '2', 'Revenue', '2894', '2600', 'Verrechnete kalkulatorische Wagnisse');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2207, 'SKR03', '2', 'Revenue', '2895', '2600', 'Verrechneter kalkulatorische Lohn für unentgeltliche Mitarbeiter');

INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2209, 'SKR03', '2', 'Revenue', '2990', '2600', 'Aufwendungen/Erträge aus Umrechnungsdifferenzen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2212, 'SKR03', '3', 'Expense', '3000', '0', 'Roh- Hilfs- und Betriebsstoffe');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2213, 'SKR03', '3', 'Expense', '3090', '3000', 'Energiestoffe (Fertigung');

INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2215, 'SKR03', '3', 'Expense', '3100', '0', 'Fremdleistungen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2219, 'SKR03', '3', 'Expense', '3110', '3100', 'Bauleistungen eines im Inland ansässigen Unternehmens 7% Vorsteuer und 7% Umsatzsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2220, 'SKR03', '3', 'Expense', '3115', '3100', 'Leistungen eines im Ausland ansässigen Unternehmens 7% Vorsteuer und 7% Umsatzsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2221, 'SKR03', '3', 'Expense', '3120', '3100', 'Bauleistungen eines im Inland ansässigen Unternehmens 19% Vorsteuer und 19% Umsatzsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2222, 'SKR03', '3', 'Expense', '3121', '3100', 'Bauleistungen eines im Inland ansässigen Unternehmens 19% Vorsteuer und 19% Umsatzsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2223, 'SKR03', '3', 'Expense', '3122', '3100', 'Bauleistungen eines im Inland ansässigen Unternehmens 16% Vorsteuer und 16% Umsatzsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2224, 'SKR03', '3', 'Expense', '3125', '3100', 'Leistungen eines im Ausland ansässigen Unternehmens 19% Vorsteuer und 19% Umsatzsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2225, 'SKR03', '3', 'Expense', '3126', '3100', 'Leistungen eines im Ausland ansässigen Unternehmens 19% Vorsteuer und 19% Umsatzsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2226, 'SKR03', '3', 'Expense', '3127', '3100', 'Leistungen eines im Ausland ansässigen Unternehmens 16% Vorsteuer und 16% Umsatzsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2227, 'SKR03', '3', 'Expense', '3130', '3100', 'Bauleistungen eines im Inland ansässigen Unternehmens ohne Vorsteuer und 7% Umsatzsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2228, 'SKR03', '3', 'Expense', '3135', '3100', 'Leistungen eines im Ausland ansässigen Unternehmens ohne Vorsteuer und 7% Umsatzsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2229, 'SKR03', '3', 'Expense', '3140', '3100', 'Bauleistungen eines im Inland ansässigen Unternehmens ohne Vorsteuer und 19% Umsatzsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2230, 'SKR03', '3', 'Expense', '3141', '3100', 'Bauleistungen eines im Inland ansässigen Unternehmens ohne Vorsteuer und 19% Umsatzsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2231, 'SKR03', '3', 'Expense', '3142', '3100', 'Bauleistungen eines im Inland ansässigen Unternehmens ohne Vorsteuer und 16% Umsatzsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2232, 'SKR03', '3', 'Expense', '3145', '3100', 'Leistungen eines im Ausland ansässigen Unternehmens ohne Vorsteuer und 19% Umsatzsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2233, 'SKR03', '3', 'Expense', '3146', '3100', 'Leistungen eines im Ausland ansässigen Unternehmens ohne Vorsteuer und 19% Umsatzsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2234, 'SKR03', '3', 'Expense', '3147', '3100', 'Leistungen eines im Ausland ansässigen Unternehmens ohne Vorsteuer und 16% Umsatzsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2235, 'SKR03', '3', 'Expense', '3150', '3100', 'Erhaltene Skonti aus Leistungen für die als Leistungsempfänger die Steuer nach § 13b UStG geschuldet wird');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2236, 'SKR03', '3', 'Expense', '3151', '3100', 'Erhaltene Skonti aus Leistungen für die als Leistungsempfänger die Steuer nach § 13b UStG geschuldet wird 19% Vorsteuer und 19% Umsatzsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2237, 'SKR03', '3', 'Expense', '3152', '3100', 'Erhaltene Skonti aus Leistungen für die als Leistungsempfänger die Steuer nach § 13b UStG geschuldet wird 16% Vorsteuer und 16% Umsatzsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2238, 'SKR03', '3', 'Expense', '3153', '3100', 'Erhaltene Skonti aus Leistungen für die als Leistungsempfänger die Steuer nach § 13b UStG geschuldet wird ohne Vorsteuer aber mit Umsatzsteuer');

INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2240, 'SKR03', '3', 'Expense', '3200', '0', 'Wareneingang');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2241, 'SKR03', '3', 'Expense', '3300', '3200', 'Wareneingang 7% Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2242, 'SKR03', '3', 'Expense', '3301', '3200', 'Wareneingang 7% Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2243, 'SKR03', '3', 'Expense', '3302', '3200', 'Wareneingang 7% Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2244, 'SKR03', '3', 'Expense', '3303', '3200', 'Wareneingang 7% Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2245, 'SKR03', '3', 'Expense', '3304', '3200', 'Wareneingang 7% Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2246, 'SKR03', '3', 'Expense', '3305', '3200', 'Wareneingang 7% Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2247, 'SKR03', '3', 'Expense', '3306', '3200', 'Wareneingang 7% Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2248, 'SKR03', '3', 'Expense', '3307', '3200', 'Wareneingang 7% Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2249, 'SKR03', '3', 'Expense', '3308', '3200', 'Wareneingang 7% Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2250, 'SKR03', '3', 'Expense', '3309', '3200', 'Wareneingang 7% Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2251, 'SKR03', '3', 'Expense', '3340', '3200', 'Wareneingang 16% Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2252, 'SKR03', '3', 'Expense', '3341', '3200', 'Wareneingang 16% Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2253, 'SKR03', '3', 'Expense', '3342', '3200', 'Wareneingang 16% Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2254, 'SKR03', '3', 'Expense', '3343', '3200', 'Wareneingang 16% Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2255, 'SKR03', '3', 'Expense', '3344', '3200', 'Wareneingang 16% Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2256, 'SKR03', '3', 'Expense', '3345', '3200', 'Wareneingang 16% Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2257, 'SKR03', '3', 'Expense', '3346', '3200', 'Wareneingang 16% Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2258, 'SKR03', '3', 'Expense', '3347', '3200', 'Wareneingang 16% Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2259, 'SKR03', '3', 'Expense', '3348', '3200', 'Wareneingang 16% Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2260, 'SKR03', '3', 'Expense', '3349', '3200', 'Wareneingang 16% Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2261, 'SKR03', '3', 'Expense', '3400', '3200', 'Wareneingang 19% Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2262, 'SKR03', '3', 'Expense', '3401', '3200', 'Produkt Ausgaben');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2263, 'SKR03', '3', 'Expense', '3402', '3200', 'Produkt Vertriebsausgaben');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2264, 'SKR03', '3', 'Expense', '3403', '3200', 'Konto Kasse Aufwand');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2265, 'SKR03', '3', 'Expense', '3404', '3200', 'Einstandskosten Verrechnungskonto');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2266, 'SKR03', '3', 'Expense', '3405', '3200', 'Wareneingang 19% Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2267, 'SKR03', '3', 'Expense', '3406', '3200', 'Wareneingang 19% Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2268, 'SKR03', '3', 'Expense', '3407', '3200', 'Wareneingang 19% Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2269, 'SKR03', '3', 'Expense', '3408', '3200', 'Wareneingang 19% Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2270, 'SKR03', '3', 'Expense', '3409', '3200', 'Wareneingang 19% Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2271, 'SKR03', '3', 'Expense', '3420', '3200', 'Innergemeinschaftlicher Erwerb 7% Vorsteuer und 7% Umsatzsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2272, 'SKR03', '3', 'Expense', '3421', '3200', 'Innergemeinschaftlicher Erwerb 7% Vorsteuer und 7% Umsatzsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2273, 'SKR03', '3', 'Expense', '3422', '3200', 'Innergemeinschaftlicher Erwerb 7% Vorsteuer und 7% Umsatzsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2274, 'SKR03', '3', 'Expense', '3423', '3200', 'Innergemeinschaftlicher Erwerb 7% Vorsteuer und 7% Umsatzsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2275, 'SKR03', '3', 'Expense', '3424', '3200', 'Innergemeinschaftlicher Erwerb 7% Vorsteuer und 7% Umsatzsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2276, 'SKR03', '3', 'Expense', '3425', '3200', 'Innergemeinschaftlicher Erwerb 19% Vorsteuer und 19% Umsatzsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2277, 'SKR03', '3', 'Expense', '3426', '3200', 'Innergemeinschaftlicher Erwerb 19% Vorsteuer und 19% Umsatzsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2278, 'SKR03', '3', 'Expense', '3427', '3200', 'Innergemeinschaftlicher Erwerb 19% Vorsteuer und 19% Umsatzsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2279, 'SKR03', '3', 'Expense', '3428', '3200', 'Innergemeinschaftlicher Erwerb 19% Vorsteuer und 19% Umsatzsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2280, 'SKR03', '3', 'Expense', '3429', '3200', 'Innergemeinschaftlicher Erwerb 19% Vorsteuer und 19% Umsatzsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2281, 'SKR03', '3', 'Expense', '3430', '3200', 'Innergemeinschaftlicher Erwerb ohne Vorsteuer und 7% Umsatzsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2282, 'SKR03', '3', 'Expense', '3433', '3200', 'Innergemeinschaftlicher Erwerb 16% Vorsteuer und 16% Umsatzsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2283, 'SKR03', '3', 'Expense', '3434', '3200', 'Innergemeinschaftlicher Erwerb 16% Vorsteuer und 16% Umsatzsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2284, 'SKR03', '3', 'Expense', '3435', '3200', 'Innergemeinschaftlicher Erwerb ohne Vorsteuer und 19% Umsatzsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2285, 'SKR03', '3', 'Expense', '3440', '3200', 'Innergemeinschaftlicher Erwerb von Neufahrzeugen von Lieferanten ohne Umsatzsteuer-Identifikationsnummer 19% Vorsteuer und 19% Umsatzsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2286, 'SKR03', '3', 'Expense', '3441', '3200', 'Innergemeinschaftlicher Erwerb von Neufahrzeugen von Lieferanten ohne Umsatzsteuer-Identifikationsnummer 16% Vorsteuer und 16% Umsatzsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2287, 'SKR03', '3', 'Expense', '3500', '3200', 'Wareneingang 5% Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2288, 'SKR03', '3', 'Expense', '3501', '3200', 'Wareneingang 5% Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2289, 'SKR03', '3', 'Expense', '3502', '3200', 'Wareneingang 5% Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2290, 'SKR03', '3', 'Expense', '3503', '3200', 'Wareneingang 5% Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2291, 'SKR03', '3', 'Expense', '3504', '3200', 'Wareneingang 5% Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2292, 'SKR03', '3', 'Expense', '3505', '3200', 'Wareneingang 5 5% Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2293, 'SKR03', '3', 'Expense', '3506', '3200', 'Wareneingang 5 5% Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2294, 'SKR03', '3', 'Expense', '3507', '3200', 'Wareneingang 5 5% Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2295, 'SKR03', '3', 'Expense', '3508', '3200', 'Wareneingang 5 5% Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2296, 'SKR03', '3', 'Expense', '3509', '3200', 'Wareneingang 5 5% Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2297, 'SKR03', '3', 'Expense', '3530', '3200', 'Wareneingang 9% Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2298, 'SKR03', '3', 'Expense', '3531', '3200', 'Wareneingang 9% Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2299, 'SKR03', '3', 'Expense', '3532', '3200', 'Wareneingang 9% Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2300, 'SKR03', '3', 'Expense', '3533', '3200', 'Wareneingang 9% Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2301, 'SKR03', '3', 'Expense', '3534', '3200', 'Wareneingang 9% Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2302, 'SKR03', '3', 'Expense', '3540', '3200', 'Wareneingang 10 7% Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2303, 'SKR03', '3', 'Expense', '3541', '3200', 'Wareneingang 10 7% Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2304, 'SKR03', '3', 'Expense', '3542', '3200', 'Wareneingang 10 7% Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2305, 'SKR03', '3', 'Expense', '3543', '3200', 'Wareneingang 10 7% Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2306, 'SKR03', '3', 'Expense', '3544', '3200', 'Wareneingang 10 7% Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2307, 'SKR03', '3', 'Expense', '3545', '3200', 'Wareneingang 10 7% Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2308, 'SKR03', '3', 'Expense', '3546', '3200', 'Wareneingang 10 7% Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2309, 'SKR03', '3', 'Expense', '3547', '3200', 'Wareneingang 10 7% Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2310, 'SKR03', '3', 'Expense', '3548', '3200', 'Wareneingang 10 7% Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2311, 'SKR03', '3', 'Expense', '3549', '3200', 'Wareneingang 10 7% Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2312, 'SKR03', '3', 'Expense', '3550', '3200', 'steuerfreier innergemeinschaftlicher Erwerb');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2313, 'SKR03', '3', 'Expense', '3551', '3200', 'Wareneingang im Drittland steuerbar');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2314, 'SKR03', '3', 'Expense', '3559', '3200', 'Steuerfreier Einfuhren');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2315, 'SKR03', '3', 'Expense', '3558', '3200', 'Wareneingang I.a. EG-Land steuerbar');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2316, 'SKR03', '3', 'Expense', '3560', '3200', 'waren aus einem Umsatzsteuerlager § 13a UStG 7% Vorsteuer und 7% Umsatzsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2317, 'SKR03', '3', 'Expense', '3565', '3200', 'waren aus einem Umsatzsteuerlager § 13a UStG 19% Vorsteuer und 19% Umsatzsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2318, 'SKR03', '3', 'Expense', '3566', '3200', 'waren aus einem Umsatzsteuerlager § 13a UStG 16% Vorsteuer und 16% Umsatzsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2319, 'SKR03', '3', 'Expense', '3600', '3200', 'Nicht abziehbare Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2320, 'SKR03', '3', 'Expense', '3601', '3200', 'Nicht abziehbare Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2321, 'SKR03', '3', 'Expense', '3602', '3200', 'Nicht abziehbare Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2322, 'SKR03', '3', 'Expense', '3603', '3200', 'Nicht abziehbare Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2323, 'SKR03', '3', 'Expense', '3604', '3200', 'Nicht abziehbare Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2324, 'SKR03', '3', 'Expense', '3605', '3200', 'Nicht abziehbare Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2325, 'SKR03', '3', 'Expense', '3606', '3200', 'Nicht abziehbare Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2326, 'SKR03', '3', 'Expense', '3607', '3200', 'Nicht abziehbare Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2327, 'SKR03', '3', 'Expense', '3608', '3200', 'Nicht abziehbare Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2328, 'SKR03', '3', 'Expense', '3609', '3200', 'Nicht abziehbare Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2329, 'SKR03', '3', 'Expense', '3610', '3200', 'Nicht abziehbare Vorsteuer 7%');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2330, 'SKR03', '3', 'Expense', '3611', '3200', 'Nicht abziehbare Vorsteuer 7%');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2331, 'SKR03', '3', 'Expense', '3612', '3200', 'Nicht abziehbare Vorsteuer 7%');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2332, 'SKR03', '3', 'Expense', '3613', '3200', 'Nicht abziehbare Vorsteuer 7%');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2333, 'SKR03', '3', 'Expense', '3614', '3200', 'Nicht abziehbare Vorsteuer 7%');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2334, 'SKR03', '3', 'Expense', '3615', '3200', 'Nicht abziehbare Vorsteuer 7%');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2335, 'SKR03', '3', 'Expense', '3616', '3200', 'Nicht abziehbare Vorsteuer 7%');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2336, 'SKR03', '3', 'Expense', '3617', '3200', 'Nicht abziehbare Vorsteuer 7%');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2337, 'SKR03', '3', 'Expense', '3618', '3200', 'Nicht abziehbare Vorsteuer 7%');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2338, 'SKR03', '3', 'Expense', '3619', '3200', 'Nicht abziehbare Vorsteuer 7%');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2339, 'SKR03', '3', 'Expense', '3650', '3200', 'Nicht abziehbare Vorsteuer 16%');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2340, 'SKR03', '3', 'Expense', '3651', '3200', 'Nicht abziehbare Vorsteuer 16%');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2341, 'SKR03', '3', 'Expense', '3652', '3200', 'Nicht abziehbare Vorsteuer 16%');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2342, 'SKR03', '3', 'Expense', '3653', '3200', 'Nicht abziehbare Vorsteuer 16%');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2343, 'SKR03', '3', 'Expense', '3654', '3200', 'Nicht abziehbare Vorsteuer 16%');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2344, 'SKR03', '3', 'Expense', '3655', '3200', 'Nicht abziehbare Vorsteuer 16%');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2345, 'SKR03', '3', 'Expense', '3656', '3200', 'Nicht abziehbare Vorsteuer 16%');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2346, 'SKR03', '3', 'Expense', '3657', '3200', 'Nicht abziehbare Vorsteuer 16%');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2347, 'SKR03', '3', 'Expense', '3658', '3200', 'Nicht abziehbare Vorsteuer 16%');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2348, 'SKR03', '3', 'Expense', '3659', '3200', 'Nicht abziehbare Vorsteuer 16%');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2349, 'SKR03', '3', 'Expense', '3660', '3200', 'Nicht abziehbare Vorsteuer 19%');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2350, 'SKR03', '3', 'Expense', '3661', '3200', 'Nicht abziehbare Vorsteuer 19%');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2351, 'SKR03', '3', 'Expense', '3662', '3200', 'Nicht abziehbare Vorsteuer 19%');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2352, 'SKR03', '3', 'Expense', '3663', '3200', 'Nicht abziehbare Vorsteuer 19%');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2353, 'SKR03', '3', 'Expense', '3664', '3200', 'Nicht abziehbare Vorsteuer 19%');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2354, 'SKR03', '3', 'Expense', '3665', '3200', 'Nicht abziehbare Vorsteuer 19%');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2355, 'SKR03', '3', 'Expense', '3666', '3200', 'Nicht abziehbare Vorsteuer 19%');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2356, 'SKR03', '3', 'Expense', '3667', '3200', 'Nicht abziehbare Vorsteuer 19%');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2357, 'SKR03', '3', 'Expense', '3668', '3200', 'Nicht abziehbare Vorsteuer 19%');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2358, 'SKR03', '3', 'Expense', '3669', '3200', 'Nicht abziehbare Vorsteuer 19%');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2359, 'SKR03', '3', 'Expense', '3700', '3200', 'Nachlässe');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2360, 'SKR03', '3', 'Expense', '3710', '3200', 'Nachlässe 7% Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2361, 'SKR03', '3', 'Expense', '3711', '3200', 'Nachlässe 7% Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2362, 'SKR03', '3', 'Expense', '3720', '3200', 'Nachlässe 19% Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2363, 'SKR03', '3', 'Expense', '3721', '3200', 'Nachlässe 19% Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2364, 'SKR03', '3', 'Expense', '3722', '3200', 'Nachlässe 16% Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2365, 'SKR03', '3', 'Expense', '3723', '3200', 'Nachlässe 15% Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2366, 'SKR03', '3', 'Expense', '3724', '3200', 'Nachlässe aus innergemeinschaftlichem Erwerb 7% Vorsteuer und 7% Umsatzsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2367, 'SKR03', '3', 'Expense', '3725', '3200', 'Nachlässe aus innergemeinschaftlichem Erwerb 19% Vorsteuer und 19% Umsatzsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2368, 'SKR03', '3', 'Expense', '3726', '3200', 'Nachlässe aus innergemeinschaftlichem Erwerb 16% Vorsteuer und 16% Umsatzsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2369, 'SKR03', '3', 'Expense', '3727', '3200', 'Nachlässe aus innergemeinschaftlichem Erwerb 15% Vorsteuer und 15% Umsatzsteuer');

INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2372, 'SKR03', '3', 'Revenue', '3730', '0', 'Erhaltene Skonti');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2373, 'SKR03', '3', 'Revenue', '3731', '3730', 'Erhaltene Skonti 7% Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2374, 'SKR03', '3', 'Revenue', '3735', '3730', 'Erhaltene Skonti 16% Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2375, 'SKR03', '3', 'Revenue', '3736', '3730', 'Erhaltene Skonti 19% Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2376, 'SKR03', '3', 'Revenue', '3745', '3730', 'Erhaltene Skonti aus steuerpflichtigem innergemeinschaftlichem Erwerb');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2377, 'SKR03', '3', 'Revenue', '3746', '3730', 'Erhaltene Skonti aus steuerpflichtigem innergemeinschaftlichem Erwerb 7% Vorsteuer und 7% Umsatzsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2378, 'SKR03', '3', 'Revenue', '3748', '3730', 'Erhaltene Skonti aus steuerpflichtigem innergemeinschaftlichem Erwerb 19% Vorsteuer und 19% Umsatzsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2379, 'SKR03', '3', 'Revenue', '3749', '3730', 'Erhaltene Skonti aus steuerpflichtigem innergemeinschaftlichem Erwerb 16% Vorsteuer und 16% Umsatzsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2380, 'SKR03', '3', 'Revenue', '3750', '3769', 'Erhaltene Boni 7% Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2381, 'SKR03', '3', 'Revenue', '3751', '3769', 'Erhaltene Boni 7% Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2382, 'SKR03', '3', 'Revenue', '3760', '3769', 'Erhaltene Boni 19% Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2383, 'SKR03', '3', 'Revenue', '3761', '3769', 'Erhaltene Boni 19% Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2384, 'SKR03', '3', 'Revenue', '3764', '3769', 'Erhaltene Boni 16% Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2385, 'SKR03', '3', 'Revenue', '3765', '3769', 'Erhaltene Boni 16% Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2386, 'SKR03', '3', 'Revenue', '3769', '0', 'Erhaltene Boni');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2387, 'SKR03', '3', 'Revenue', '3770', '3700', 'Erhaltene Rabatte');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2388, 'SKR03', '3', 'Revenue', '3780', '3770', 'Erhaltene Rabatte 7% Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2389, 'SKR03', '3', 'Revenue', '3781', '3770', 'Erhaltene Rabatte 7% Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2390, 'SKR03', '3', 'Revenue', '3790', '3770', 'Erhaltene Rabatte 19% Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2391, 'SKR03', '3', 'Revenue', '3791', '3770', 'Erhaltene Rabatte 19% Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2392, 'SKR03', '3', 'Revenue', '3794', '3770', 'Erhaltene Rabatte 16% Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2393, 'SKR03', '3', 'Revenue', '3795', '3770', 'Erhaltene Rabatte 16% Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2394, 'SKR03', '3', 'Expense', '3800', '3200', 'Bezugsnebenkosten');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2395, 'SKR03', '3', 'Expense', '3830', '3200', 'Leergut');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2396, 'SKR03', '3', 'Expense', '3850', '3200', 'Zölle und Einfuhrabgaben');

INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2399, 'SKR03', '3', 'XXXXX', '3960', '0', 'Bestandsveränderungen Roh- Hilfs- und Betriebsstoffe sowie bezogene Waren');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2400, 'SKR03', '3', 'XXXXX', '3961', '3960', 'Bestandsveränderungen Roh- Hilfs- und Betriebsstoffe sowie bezogene Waren');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2401, 'SKR03', '3', 'XXXXX', '3962', '3960', 'Bestandsveränderungen Roh- Hilfs- und Betriebsstoffe sowie bezogene Waren');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2402, 'SKR03', '3', 'XXXXX', '3963', '3960', 'Bestandsveränderungen Roh- Hilfs- und Betriebsstoffe sowie bezogene Waren');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2403, 'SKR03', '3', 'XXXXX', '3964', '3960', 'Bestandsveränderungen Roh- Hilfs- und Betriebsstoffe sowie bezogene Waren');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2404, 'SKR03', '3', 'XXXXX', '3965', '3960', 'Bestandsveränderungen Roh- Hilfs- und Betriebsstoffe sowie bezogene Waren');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2405, 'SKR03', '3', 'XXXXX', '3966', '3960', 'Bestandsveränderungen Roh- Hilfs- und Betriebsstoffe sowie bezogene Waren');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2406, 'SKR03', '3', 'XXXXX', '3967', '3960', 'Bestandsveränderungen Roh- Hilfs- und Betriebsstoffe sowie bezogene Waren');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2407, 'SKR03', '3', 'XXXXX', '3968', '3960', 'Bestandsveränderungen Roh- Hilfs- und Betriebsstoffe sowie bezogene Waren');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2408, 'SKR03', '3', 'XXXXX', '3969', '3960', 'Bestandsveränderungen Roh- Hilfs- und Betriebsstoffe sowie bezogene Waren');

INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2411, 'SKR03', '3', 'Asset', '3970', '3960', 'Bestand Roh- Hilfs- und Betriebsstoffe');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2412, 'SKR03', '3', 'Asset', '3971', '3960', 'Bestand Roh- Hilfs- und Betriebsstoffe');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2413, 'SKR03', '3', 'Asset', '3972', '3960', 'Bestand Roh- Hilfs- und Betriebsstoffe');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2414, 'SKR03', '3', 'Asset', '3973', '3960', 'Bestand Roh- Hilfs- und Betriebsstoffe');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2415, 'SKR03', '3', 'Asset', '3974', '3960', 'Bestand Roh- Hilfs- und Betriebsstoffe');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2416, 'SKR03', '3', 'Asset', '3975', '3960', 'Bestand Roh- Hilfs- und Betriebsstoffe');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2417, 'SKR03', '3', 'Asset', '3976', '3960', 'Bestand Roh- Hilfs- und Betriebsstoffe');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2418, 'SKR03', '3', 'Asset', '3977', '3960', 'Bestand Roh- Hilfs- und Betriebsstoffe');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2419, 'SKR03', '3', 'Asset', '3978', '3960', 'Bestand Roh- Hilfs- und Betriebsstoffe');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2420, 'SKR03', '3', 'Asset', '3979', '3960', 'Bestand Roh- Hilfs- und Betriebsstoffe');

INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2422, 'SKR03', '3', 'Asset', '3980', '3960', 'Bestand Waren');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2423, 'SKR03', '3', 'Asset', '3981', '3960', 'Bestand Waren');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2424, 'SKR03', '3', 'Asset', '3982', '3960', 'Bestand Waren');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2425, 'SKR03', '3', 'Asset', '3983', '3960', 'Bestand Waren');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2426, 'SKR03', '3', 'Asset', '3984', '3960', 'Bestand Waren');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2427, 'SKR03', '3', 'Asset', '3985', '3960', 'Lager Bestandswert Korrektur');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2428, 'SKR03', '3', 'Expense', '3986', '3960', 'Lager Differenzkorrektur Gewinn / Verlust');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2429, 'SKR03', '3', 'Expense', '3987', '3960', 'Lager Differenzkorrektur Marktwert');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2430, 'SKR03', '3', 'Asset', '3988', '3960', 'Lager Bestand Zwischenkonto');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2431, 'SKR03', '3', 'Asset', '3989', '3960', 'Bestand Waren');

INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2434, 'SKR03', '3', 'Expense', '3990', '3900', 'Verrechnete Stoffkosten (Gegenkonto zu 4000-99)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2435, 'SKR03', '3', 'XXXXX', '3991', '3990', 'Verrechnete Stoffkosten (Gegenkonto zu 4000-99)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2436, 'SKR03', '3', 'XXXXX', '3992', '3990', 'Verrechnete Stoffkosten (Gegenkonto zu 4000-99)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2437, 'SKR03', '3', 'XXXXX', '3993', '3990', 'Verrechnete Stoffkosten (Gegenkonto zu 4000-99)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2438, 'SKR03', '3', 'XXXXX', '3994', '3990', 'Verrechnete Stoffkosten (Gegenkonto zu 4000-99)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2439, 'SKR03', '3', 'XXXXX', '3995', '3990', 'Verrechnete Stoffkosten (Gegenkonto zu 4000-99)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2440, 'SKR03', '3', 'XXXXX', '3996', '3990', 'Verrechnete Stoffkosten (Gegenkonto zu 4000-99)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2441, 'SKR03', '3', 'XXXXX', '3997', '3990', 'Verrechnete Stoffkosten (Gegenkonto zu 4000-99)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2442, 'SKR03', '3', 'XXXXX', '3998', '3990', 'Verrechnete Stoffkosten (Gegenkonto zu 4000-99)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2443, 'SKR03', '3', 'XXXXX', '3999', '3990', 'Verrechnete Stoffkosten (Gegenkonto zu 4000-99)');

INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2446, 'SKR03', '4', 'Expense', '4000', '0', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2447, 'SKR03', '4', 'Expense', '4001', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2448, 'SKR03', '4', 'Expense', '4002', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2449, 'SKR03', '4', 'Expense', '4003', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2450, 'SKR03', '4', 'Expense', '4004', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2451, 'SKR03', '4', 'Expense', '4005', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2452, 'SKR03', '4', 'Expense', '4006', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2453, 'SKR03', '4', 'Expense', '4007', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2454, 'SKR03', '4', 'Expense', '4008', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2455, 'SKR03', '4', 'Expense', '4009', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2456, 'SKR03', '4', 'Expense', '4010', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2457, 'SKR03', '4', 'Expense', '4011', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2458, 'SKR03', '4', 'Expense', '4012', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2459, 'SKR03', '4', 'Expense', '4013', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2460, 'SKR03', '4', 'Expense', '4014', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2461, 'SKR03', '4', 'Expense', '4015', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2462, 'SKR03', '4', 'Expense', '4016', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2463, 'SKR03', '4', 'Expense', '4017', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2464, 'SKR03', '4', 'Expense', '4018', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2465, 'SKR03', '4', 'Expense', '4019', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2466, 'SKR03', '4', 'Expense', '4020', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2467, 'SKR03', '4', 'Expense', '4021', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2468, 'SKR03', '4', 'Expense', '4022', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2469, 'SKR03', '4', 'Expense', '4023', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2470, 'SKR03', '4', 'Expense', '4024', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2471, 'SKR03', '4', 'Expense', '4025', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2472, 'SKR03', '4', 'Expense', '4026', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2473, 'SKR03', '4', 'Expense', '4027', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2474, 'SKR03', '4', 'Expense', '4028', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2475, 'SKR03', '4', 'Expense', '4029', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2476, 'SKR03', '4', 'Expense', '4030', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2477, 'SKR03', '4', 'Expense', '4031', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2478, 'SKR03', '4', 'Expense', '4032', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2479, 'SKR03', '4', 'Expense', '4033', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2480, 'SKR03', '4', 'Expense', '4034', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2481, 'SKR03', '4', 'Expense', '4035', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2482, 'SKR03', '4', 'Expense', '4036', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2483, 'SKR03', '4', 'Expense', '4037', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2484, 'SKR03', '4', 'Expense', '4038', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2485, 'SKR03', '4', 'Expense', '4039', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2486, 'SKR03', '4', 'Expense', '4040', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2487, 'SKR03', '4', 'Expense', '4041', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2488, 'SKR03', '4', 'Expense', '4042', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2489, 'SKR03', '4', 'Expense', '4043', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2490, 'SKR03', '4', 'Expense', '4044', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2491, 'SKR03', '4', 'Expense', '4045', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2492, 'SKR03', '4', 'Expense', '4046', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2493, 'SKR03', '4', 'Expense', '4047', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2494, 'SKR03', '4', 'Expense', '4048', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2495, 'SKR03', '4', 'Expense', '4049', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2496, 'SKR03', '4', 'Expense', '4050', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2497, 'SKR03', '4', 'Expense', '4051', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2498, 'SKR03', '4', 'Expense', '4052', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2499, 'SKR03', '4', 'Expense', '4053', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2500, 'SKR03', '4', 'Expense', '4054', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2501, 'SKR03', '4', 'Expense', '4055', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2502, 'SKR03', '4', 'Expense', '4056', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2503, 'SKR03', '4', 'Expense', '4057', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2504, 'SKR03', '4', 'Expense', '4058', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2505, 'SKR03', '4', 'Expense', '4059', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2506, 'SKR03', '4', 'Expense', '4060', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2507, 'SKR03', '4', 'Expense', '4061', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2508, 'SKR03', '4', 'Expense', '4062', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2509, 'SKR03', '4', 'Expense', '4063', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2510, 'SKR03', '4', 'Expense', '4064', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2511, 'SKR03', '4', 'Expense', '4065', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2512, 'SKR03', '4', 'Expense', '4066', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2513, 'SKR03', '4', 'Expense', '4067', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2514, 'SKR03', '4', 'Expense', '4068', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2515, 'SKR03', '4', 'Expense', '4069', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2516, 'SKR03', '4', 'Expense', '4070', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2517, 'SKR03', '4', 'Expense', '4071', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2518, 'SKR03', '4', 'Expense', '4072', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2519, 'SKR03', '4', 'Expense', '4073', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2520, 'SKR03', '4', 'Expense', '4074', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2521, 'SKR03', '4', 'Expense', '4075', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2522, 'SKR03', '4', 'Expense', '4076', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2523, 'SKR03', '4', 'Expense', '4077', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2524, 'SKR03', '4', 'Expense', '4078', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2525, 'SKR03', '4', 'Expense', '4079', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2526, 'SKR03', '4', 'Expense', '4080', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2527, 'SKR03', '4', 'Expense', '4081', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2528, 'SKR03', '4', 'Expense', '4082', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2529, 'SKR03', '4', 'Expense', '4083', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2530, 'SKR03', '4', 'Expense', '4084', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2531, 'SKR03', '4', 'Expense', '4085', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2532, 'SKR03', '4', 'Expense', '4086', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2533, 'SKR03', '4', 'Expense', '4087', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2534, 'SKR03', '4', 'Expense', '4088', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2535, 'SKR03', '4', 'Expense', '4089', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2536, 'SKR03', '4', 'Expense', '4090', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2537, 'SKR03', '4', 'Expense', '4091', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2538, 'SKR03', '4', 'Expense', '4092', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2539, 'SKR03', '4', 'Expense', '4093', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2540, 'SKR03', '4', 'Expense', '4094', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2541, 'SKR03', '4', 'Expense', '4095', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2542, 'SKR03', '4', 'Expense', '4096', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2543, 'SKR03', '4', 'Expense', '4097', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2544, 'SKR03', '4', 'Expense', '4098', '4000', 'Material-und Stoffverbrauch');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2545, 'SKR03', '4', 'Expense', '4099', '4000', 'Material-und Stoffverbrauch');


INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2548, 'SKR03', '4', 'Expense', '4100', '0', 'Löhne und Gehälter');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2549, 'SKR03', '4', 'Expense', '4110', '4100', 'Löhne');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2550, 'SKR03', '4', 'Expense', '4120', '4100', 'Gehälter');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2551, 'SKR03', '4', 'Expense', '4124', '4100', 'Geschäftsführergehälter GmbH-Gesellschafter');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2552, 'SKR03', '4', 'Expense', '4125', '4100', 'Ehegattengehalt');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2553, 'SKR03', '4', 'Expense', '4126', '4100', 'Tantiemen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2554, 'SKR03', '4', 'Expense', '4127', '4100', 'Geschäftsführergehälter');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2555, 'SKR03', '4', 'Expense', '4128', '4100', 'Vergütungen an angestellte Mitunternehmer §15 EStG');

INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2557, 'SKR03', '4', 'Expense', '4130', '4100', 'Gesetzliche Soziale Aufwendungen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2558, 'SKR03', '4', 'Expense', '4137', '4100', 'Gesetzliche soziale Aufwendungen für Mitunternehmer §15 EStG');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2559, 'SKR03', '4', 'Expense', '4138', '4100', 'Beiträge zur Berufsgenossenschaft');

INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2561, 'SKR03', '4', 'Expense', '4139', '4100', 'Ausgleichsabgabe i. S. d. Schwerbehindertengesetz');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2562, 'SKR03', '4', 'Expense', '4140', '4100', 'Freiwillige soziale Aufwendungen lohnsteuerfrei');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2563, 'SKR03', '4', 'Expense', '4145', '4100', 'Freiwillige soziale Aufwendungen lohnsteuerpflichtig');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2564, 'SKR03', '4', 'Expense', '4149', '4100', 'Pauschale Steuer auf sonstige Bezüge (z.B. Fahrkostenzuschüsse)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2565, 'SKR03', '4', 'Expense', '4150', '4100', 'Krankengeldzuschüsse');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2566, 'SKR03', '4', 'Expense', '4155', '4100', 'Zuschüsse der Agenturen für Arbeit (Haben)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2567, 'SKR03', '4', 'Expense', '4160', '4100', 'Versorgungskassen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2568, 'SKR03', '4', 'Expense', '4165', '4100', 'Aufwendungen für Altersversorgung');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2569, 'SKR03', '4', 'Expense', '4167', '4100', 'Pauschale Steuer auf sonstige Bezüge (z.B. Direktversicherungen)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2570, 'SKR03', '4', 'Expense', '4168', '4100', 'Aufwendungen für Altersversorgung für Mitunternehmer §15 EStG');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2571, 'SKR03', '4', 'Expense', '4169', '4100', 'Aufwendungen für Unterstützung');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2572, 'SKR03', '4', 'Expense', '4170', '4100', 'Vermögenswirksame Leistungen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2573, 'SKR03', '4', 'Expense', '4175', '4100', 'Fahrtkostenerstattung Wohnung/Arbeitsstätte');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2574, 'SKR03', '4', 'Expense', '4180', '4100', 'Bedienungsgelder');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2575, 'SKR03', '4', 'Expense', '4190', '4100', 'Aushilfslöhne');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2576, 'SKR03', '4', 'Expense', '4199', '4100', 'Pauschale Steuer für Aushilfen');


INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2579, 'SKR03', '4', 'Expense', '4200', '4000', 'Raumkosten');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2580, 'SKR03', '4', 'Expense', '4210', '4200', 'Miete');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2581, 'SKR03', '4', 'Expense', '4218', '4200', 'Gewerbesteuerlich zu berücksichtigende Miete §8 GewStG');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2582, 'SKR03', '4', 'Expense', '4219', '4200', 'Vergütung Mitunternehmer für die mieteweise überlassung ihrer Wirtschaftsgüter § 15 EStG');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2583, 'SKR03', '4', 'Expense', '4220', '4200', 'Pacht');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2584, 'SKR03', '4', 'Expense', '4228', '4200', 'Gewerbesteuerlich zu berücksichtigende Pacht §8 GewStG');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2585, 'SKR03', '4', 'Expense', '4229', '4200', 'Vergütung an Mitunternehmer für die pachtweise überlassung ihrer Wirtschaftsgüter § 15 EStG');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2586, 'SKR03', '4', 'Expense', '4230', '4200', 'Heizung');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2587, 'SKR03', '4', 'Expense', '4240', '4200', 'Gas Strom Wasser');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2588, 'SKR03', '4', 'Expense', '4250', '4200', 'Reinigung');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2589, 'SKR03', '4', 'Expense', '4260', '4200', 'Instandhaltung betrieblicher Räume');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2590, 'SKR03', '4', 'Expense', '4270', '4200', 'Abgaben für betrieblich genutzten Grundbesitz');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2591, 'SKR03', '4', 'Expense', '4280', '4200', 'Sonstige Raumkosten');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2592, 'SKR03', '4', 'Expense', '4288', '4200', 'Aufwendungen für ein häusliches Arbeitszimmer (abziehbarer Anteil)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2593, 'SKR03', '4', 'Expense', '4289', '4200', 'Aufwendungen für ein häusliches Arbeitszimmer (nicht abziehbarer Anteil)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2594, 'SKR03', '4', 'Expense', '4290', '4200', 'Grundstücksaufwendungen betrieblich');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2595, 'SKR03', '4', 'Expense', '4300', '4200', 'Nicht abziehbare Vorsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2596, 'SKR03', '4', 'Expense', '4301', '4200', 'Nicht abziehbare Vorsteuer 7%');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2597, 'SKR03', '4', 'Expense', '4305', '4200', 'Nicht abziehbare Vorsteuer 16%');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2598, 'SKR03', '4', 'Expense', '4306', '4200', 'Nicht abziehbare Vorsteuer 19%');

INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2600, 'SKR03', '4', 'Expense', '4320', '4200', 'Gewerbesteuer');

INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2602, 'SKR03', '4', 'Expense', '4340', '4200', 'Sonstige Betriebssteuern');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2603, 'SKR03', '4', 'Expense', '4350', '4200', 'Verbrauchsteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2604, 'SKR03', '4', 'Expense', '4355', '4200', 'ökosteuer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2605, 'SKR03', '4', 'Expense', '4360', '4200', 'Versicherungen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2606, 'SKR03', '4', 'Expense', '4366', '4200', 'Versicherungen für Gebäude');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2607, 'SKR03', '4', 'Expense', '4370', '4200', 'Netto-Prämie für Rückdeckung künftiger Versorgungsleistungen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2608, 'SKR03', '4', 'Expense', '4380', '4200', 'Beiträge');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2609, 'SKR03', '4', 'Expense', '4390', '4200', 'Sonstige Abgaben');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2610, 'SKR03', '4', 'Expense', '4396', '4200', 'Steuerlich abzugsfähige Verspätungszuschläge und Zwangsgelder');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2611, 'SKR03', '4', 'Expense', '4397', '4200', 'Steuerlich nicht abzugsfähige Verspätungszuschläge und Zwangsgelder');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2612, 'SKR03', '4', 'Expense', '4400', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2613, 'SKR03', '4', 'Expense', '4401', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2614, 'SKR03', '4', 'Expense', '4402', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2615, 'SKR03', '4', 'Expense', '4403', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2616, 'SKR03', '4', 'Expense', '4404', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2617, 'SKR03', '4', 'Expense', '4405', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2618, 'SKR03', '4', 'Expense', '4406', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2619, 'SKR03', '4', 'Expense', '4407', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2620, 'SKR03', '4', 'Expense', '4408', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2621, 'SKR03', '4', 'Expense', '4409', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2622, 'SKR03', '4', 'Expense', '4410', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2623, 'SKR03', '4', 'Expense', '4411', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2624, 'SKR03', '4', 'Expense', '4412', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2625, 'SKR03', '4', 'Expense', '4413', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2626, 'SKR03', '4', 'Expense', '4414', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2627, 'SKR03', '4', 'Expense', '4415', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2628, 'SKR03', '4', 'Expense', '4416', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2629, 'SKR03', '4', 'Expense', '4417', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2630, 'SKR03', '4', 'Expense', '4418', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2631, 'SKR03', '4', 'Expense', '4419', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2632, 'SKR03', '4', 'Expense', '4420', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2633, 'SKR03', '4', 'Expense', '4421', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2634, 'SKR03', '4', 'Expense', '4422', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2635, 'SKR03', '4', 'Expense', '4423', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2636, 'SKR03', '4', 'Expense', '4424', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2637, 'SKR03', '4', 'Expense', '4425', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2638, 'SKR03', '4', 'Expense', '4426', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2639, 'SKR03', '4', 'Expense', '4427', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2640, 'SKR03', '4', 'Expense', '4428', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2641, 'SKR03', '4', 'Expense', '4429', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2642, 'SKR03', '4', 'Expense', '4430', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2643, 'SKR03', '4', 'Expense', '4431', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2644, 'SKR03', '4', 'Expense', '4432', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2645, 'SKR03', '4', 'Expense', '4433', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2646, 'SKR03', '4', 'Expense', '4434', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2647, 'SKR03', '4', 'Expense', '4435', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2648, 'SKR03', '4', 'Expense', '4436', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2649, 'SKR03', '4', 'Expense', '4437', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2650, 'SKR03', '4', 'Expense', '4438', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2651, 'SKR03', '4', 'Expense', '4439', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2652, 'SKR03', '4', 'Expense', '4440', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2653, 'SKR03', '4', 'Expense', '4441', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2654, 'SKR03', '4', 'Expense', '4442', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2655, 'SKR03', '4', 'Expense', '4443', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2656, 'SKR03', '4', 'Expense', '4444', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2657, 'SKR03', '4', 'Expense', '4445', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2658, 'SKR03', '4', 'Expense', '4446', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2659, 'SKR03', '4', 'Expense', '4447', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2660, 'SKR03', '4', 'Expense', '4448', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2661, 'SKR03', '4', 'Expense', '4449', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2662, 'SKR03', '4', 'Expense', '4450', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2663, 'SKR03', '4', 'Expense', '4451', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2664, 'SKR03', '4', 'Expense', '4452', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2665, 'SKR03', '4', 'Expense', '4453', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2666, 'SKR03', '4', 'Expense', '4454', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2667, 'SKR03', '4', 'Expense', '4455', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2668, 'SKR03', '4', 'Expense', '4456', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2669, 'SKR03', '4', 'Expense', '4457', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2670, 'SKR03', '4', 'Expense', '4458', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2671, 'SKR03', '4', 'Expense', '4459', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2672, 'SKR03', '4', 'Expense', '4460', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2673, 'SKR03', '4', 'Expense', '4461', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2674, 'SKR03', '4', 'Expense', '4462', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2675, 'SKR03', '4', 'Expense', '4463', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2676, 'SKR03', '4', 'Expense', '4464', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2677, 'SKR03', '4', 'Expense', '4465', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2678, 'SKR03', '4', 'Expense', '4466', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2679, 'SKR03', '4', 'Expense', '4467', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2680, 'SKR03', '4', 'Expense', '4468', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2681, 'SKR03', '4', 'Expense', '4469', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2682, 'SKR03', '4', 'Expense', '4470', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2683, 'SKR03', '4', 'Expense', '4471', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2684, 'SKR03', '4', 'Expense', '4472', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2685, 'SKR03', '4', 'Expense', '4473', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2686, 'SKR03', '4', 'Expense', '4474', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2687, 'SKR03', '4', 'Expense', '4475', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2688, 'SKR03', '4', 'Expense', '4476', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2689, 'SKR03', '4', 'Expense', '4477', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2690, 'SKR03', '4', 'Expense', '4478', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2691, 'SKR03', '4', 'Expense', '4479', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2692, 'SKR03', '4', 'Expense', '4480', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2693, 'SKR03', '4', 'Expense', '4481', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2694, 'SKR03', '4', 'Expense', '4482', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2695, 'SKR03', '4', 'Expense', '4483', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2696, 'SKR03', '4', 'Expense', '4484', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2697, 'SKR03', '4', 'Expense', '4485', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2698, 'SKR03', '4', 'Expense', '4486', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2699, 'SKR03', '4', 'Expense', '4487', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2700, 'SKR03', '4', 'Expense', '4488', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2701, 'SKR03', '4', 'Expense', '4489', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2702, 'SKR03', '4', 'Expense', '4490', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2703, 'SKR03', '4', 'Expense', '4491', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2704, 'SKR03', '4', 'Expense', '4492', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2705, 'SKR03', '4', 'Expense', '4493', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2706, 'SKR03', '4', 'Expense', '4494', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2707, 'SKR03', '4', 'Expense', '4495', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2708, 'SKR03', '4', 'Expense', '4496', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2709, 'SKR03', '4', 'Expense', '4497', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2710, 'SKR03', '4', 'Expense', '4498', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2711, 'SKR03', '4', 'Expense', '4499', '4200', '(zur freien Verfügung)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2712, 'SKR03', '4', 'Expense', '4500', '4200', 'Fahrzeugkosten');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2713, 'SKR03', '4', 'Expense', '4510', '4200', 'Kfz-steuern');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2714, 'SKR03', '4', 'Expense', '4520', '4200', 'Kfz-Versicherungen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2715, 'SKR03', '4', 'Expense', '4530', '4200', 'Laufende Kfz-Betriebskosten');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2716, 'SKR03', '4', 'Expense', '4540', '4200', 'Kfz-Reparaturen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2717, 'SKR03', '4', 'Expense', '4550', '4200', 'Garagenmieten');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2718, 'SKR03', '4', 'Expense', '4560', '4200', 'Mautgebühren');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2719, 'SKR03', '4', 'Expense', '4570', '4200', 'Leasingfahrzeugkosten');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2720, 'SKR03', '4', 'Expense', '4580', '4200', 'Sonstige Kfz-Kosten');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2721, 'SKR03', '4', 'Expense', '4590', '4200', 'Kfz-Kosten für Betrieblich genutzte zum Privatvermögen gehörende Kraftfahrzeuge');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2722, 'SKR03', '4', 'Expense', '4595', '4200', 'Fremdfahrzeugkosten');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2723, 'SKR03', '4', 'Expense', '4600', '4200', 'Werbekosten');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2724, 'SKR03', '4', 'Expense', '4630', '4200', 'Geschenke abzugsfähig');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2725, 'SKR03', '4', 'Expense', '4635', '4200', 'Geschenke nicht abzugsfähig');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2726, 'SKR03', '4', 'Expense', '4638', '4200', 'Geschenke ausschließlich betrieblich genutzt');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2727, 'SKR03', '4', 'Expense', '4640', '4200', 'Repräsentationskosten');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2728, 'SKR03', '4', 'Expense', '4650', '4200', 'Bewirtungskosten');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2729, 'SKR03', '4', 'Expense', '4651', '4200', 'Sonstige eingeschränkt abziehbare Betriebsausgaben (abziehbarer Anteil)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2730, 'SKR03', '4', 'Expense', '4652', '4200', 'Sonstige eingeschränkt abziehbare Betriebsausgaben (nicht abziehbarer Anteil)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2731, 'SKR03', '4', 'Expense', '4653', '4200', 'Aufmerksamkeiten');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2732, 'SKR03', '4', 'Expense', '4654', '4200', 'Nicht abzugsfähige Bewirtungskosten');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2733, 'SKR03', '4', 'Expense', '4655', '4200', 'Nicht abzugsfähige Betriebsausgaben aus Werbe- und Repräsentationskosten (nicht abziehbarer Anteil)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2734, 'SKR03', '4', 'Expense', '4660', '4200', 'Reisekosten Arbeitnehmer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2735, 'SKR03', '4', 'Expense', '4662', '4200', 'Reisekosten Arbeitnehmer (nicht abziehbarer Anteil)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2736, 'SKR03', '4', 'Expense', '4663', '4200', 'Reisekosten Arbeitnehmer Fahrkosten');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2737, 'SKR03', '4', 'Expense', '4664', '4200', 'Reisekosten Arbeitnehmer Verpflegungsmehraufwand');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2738, 'SKR03', '4', 'Expense', '4666', '4200', 'Reisekosten Arbeitnehmer übernachtungsaufwand');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2739, 'SKR03', '4', 'Expense', '4668', '4200', 'Kilometergelderstattung Arbeitnehmer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2740, 'SKR03', '4', 'Expense', '4670', '4200', 'Reisekosten Unternehmer');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2741, 'SKR03', '4', 'Expense', '4672', '4200', 'Reisekosten Unternehmer (nicht abziehbarer Anteil)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2742, 'SKR03', '4', 'Expense', '4673', '4200', 'Reisekosten Unternehmer Fahrkosten');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2743, 'SKR03', '4', 'Expense', '4674', '4200', 'Reisekosten Unternehmer Verpflegungsmehraufwand');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2744, 'SKR03', '4', 'Expense', '4676', '4200', 'Reisekosten Unternehmer übernachtungsaufwand');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2745, 'SKR03', '4', 'Expense', '4678', '4200', 'Fahrten zwischen Wohnung und Arbeitstätte (abziehbarer Anteil)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2746, 'SKR03', '4', 'Expense', '4679', '4200', 'Fahrten zwischen Wohnung und Arbeitstätte (nicht abziehbarer Anteil)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2747, 'SKR03', '4', 'Expense', '4680', '4200', 'Fahrten zwischen Wohnung und Arbeitstätte (Haben)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2748, 'SKR03', '4', 'Expense', '4700', '4200', 'Kosten der Warenabgabe');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2749, 'SKR03', '4', 'Expense', '4710', '4200', 'Verpackungsmaterial');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2750, 'SKR03', '4', 'Expense', '4730', '4200', 'Ausgangsfrachten');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2751, 'SKR03', '4', 'Expense', '4750', '4200', 'Transportversicherungen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2752, 'SKR03', '4', 'Expense', '4760', '4200', 'Verkaufsprovisionen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2753, 'SKR03', '4', 'Expense', '4780', '4200', 'Fremdarbeiten (Vertrieb)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2754, 'SKR03', '4', 'Expense', '4790', '4200', 'Aufwand für Gewährleistungen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2755, 'SKR03', '4', 'Expense', '4800', '4200', 'Reparaturen und Instandhaltungen von technischen Anlagen und Maschinen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2756, 'SKR03', '4', 'Expense', '4805', '4200', 'Reparaturen und Instandhaltungen von anderen Anlagen und Betriebs- und Geschäftsaustattung');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2757, 'SKR03', '4', 'Expense', '4806', '4200', 'Wartungskosten für Hard- und Software');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2758, 'SKR03', '4', 'Expense', '4809', '4200', 'Sonstige Reparaturen und Instandhaltungen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2759, 'SKR03', '4', 'Expense', '4810', '4200', 'Mietleasing');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2760, 'SKR03', '4', 'Expense', '4814', '4200', 'Gewerbesteuerlich zu berücksichtigendes Mietleasing § 8 GewStG');

INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2762, 'SKR03', '4', 'Expense', '4815', '4200', 'Kaufleasing');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2763, 'SKR03', '4', 'Expense', '4820', '4200', 'Abschreibung auf Aufwendungen für die Ingangsetzung und Erweiterung des Geschäftsbetriebs');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2764, 'SKR03', '4', 'Expense', '4821', '4200', 'Abschreibung auf Aufwendungen für die Währungsumstellung auf den Euro');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2765, 'SKR03', '4', 'Expense', '4822', '4200', 'Abschreibung auf immaterielle Vermögensgegenstände');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2766, 'SKR03', '4', 'Expense', '4824', '4200', 'Abschreibung auf den Geschäfts- oder Firmenwert');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2767, 'SKR03', '4', 'Expense', '4826', '4200', 'Außerplanmäßige Abschreibungen auf immaterielle Vermögensgegenstände');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2768, 'SKR03', '4', 'Expense', '4830', '4200', 'Abschreibungen auf Sachanlagen (ohne AfA auf Kfz und Gebäude)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2769, 'SKR03', '4', 'Expense', '4831', '4200', 'Abschreibungen auf Gebäude');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2770, 'SKR03', '4', 'Expense', '4832', '4200', 'Abschreibungen auf Kfz');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2771, 'SKR03', '4', 'Expense', '4833', '4200', 'Abschreibungen auf Gebäudeanteil des häuslichen Arbeitszimmers');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2772, 'SKR03', '4', 'Expense', '4840', '4200', 'Außerplanmäßige Abschreibungen auf Sachanlagen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2773, 'SKR03', '4', 'Expense', '4841', '4200', 'Absetzung für Außergewöhnliche technische und wirtschaftliche Abnutzung der Gebäude');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2774, 'SKR03', '4', 'Expense', '4842', '4200', 'Absetzung für Außergewöhnliche technische und wirtschaftliche Abnutzung des Kfz');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2775, 'SKR03', '4', 'Expense', '4843', '4200', 'Absetzung für Außergewöhnliche technische und wirtschaftliche Abnutzung sonstiger Wirtschaftsgüter');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2776, 'SKR03', '4', 'Expense', '4850', '4200', 'Abschreibungen auf Sachanlagen auf Grund steuerlich Sondervorschriften');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2777, 'SKR03', '4', 'Expense', '4851', '4200', 'Sonderabschreibungen nach § 7g Abs. 1 und 2 EStG (ohne Kfz)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2778, 'SKR03', '4', 'Expense', '4852', '4200', 'Sonderabschreibungen nach § 7g Abs. 1 und 2 EStG (für Kfz)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2779, 'SKR03', '4', 'Expense', '4855', '4200', 'Sofortabschreibung geringwertiger Wirtschaftsgüter');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2780, 'SKR03', '4', 'Expense', '4860', '4200', 'Abschreibungen auf aktivierte geringwertiger Wirtschaftsgüter');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2781, 'SKR03', '4', 'Expense', '4862', '4200', 'Abschreibung auf Sammelposten WG');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2782, 'SKR03', '4', 'Expense', '4865', '4200', 'Außerplanmäßige Abschreibungen auf aktivierte geringwertiger Wirtschaftsgüter');

INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2784, 'SKR03', '4', 'Expense', '4870', '4200', 'Abschreibungen auf Finanzanlagen');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2785, 'SKR03', '4', 'Expense', '4871', '4200', 'Abschreibungen auf Finanzanlagen 100% / 50% nicht abzugsfähig (inländische Kap. Ges.)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2786, 'SKR03', '4', 'Expense', '4872', '4200', 'Abschreibungen auf Grund von Verlustanteilen an Mitunternehmerschaften § 8 GewStG');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2787, 'SKR03', '4', 'Expense', '4873', '4200', 'Abschreibungen auf Finanzanlagen auf Grund steuerlicher Sondervorschriften 100% / 50% nicht abzugsfähig (inländische Kap. Ges.)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2788, 'SKR03', '4', 'Expense', '4874', '4200', 'Abschreibungen auf Finanzanlagen auf Grund steuerlicher Sondervorschriften');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2789, 'SKR03', '4', 'Expense', '4875', '4200', 'Abschreibungen auf Wertpapiere des Umlaufvermögens');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2790, 'SKR03', '4', 'Expense', '4876', '4200', 'Abschreibungen auf Wertpapiere des Umlaufvermögens 100% / 50% nicht abzugsfähig (inländische Kap. Ges.)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2791, 'SKR03', '4', 'Expense', '4879', '4200', 'Vorwegnahme künftiger Wertschwankungen bei Wertpapieren des Umlaufvermögens');

INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2793, 'SKR03', '4', 'Expense', '4880', '4200', 'Abschreibungen auf Umlaufvermögen ohne Wertpapiere (soweit unübliche Höhe)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2794, 'SKR03', '4', 'Expense', '4882', '4200', 'Abschreibungen auf Umlaufvermögen steuerrechtlich bedingt (soweit unübliche Höhe)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2795, 'SKR03', '4', 'Expense', '4885', '4200', 'Vorwegnahme künftiger Wertschwankungen im Umlaufvermögen außer Vorräte und Wertpapiere des Umlaufvermögens');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2796, 'SKR03', '4', 'Expense', '4886', '4200', 'Abschreibungen auf Umlaufvermögen außer Vorräte und Wertpapiere des Umlaufvermögens (soweit übliche Höhe)');
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label) VALUES (__ENTITY__, 2797, 'SKR03', '4', 'Expense', '4887', '4200', 'Abschreibungen auf Umlaufvermögen steuerrechtlich bedingt (soweit übliche Höhe)');
