DATEV Account Chart

Standard Chart of Accounts (SKR 03)

Valid for 2018

Balance sheet / profit Program 0 Balance sheet / profit Program 0

and lost item linkage Assets and Capital Accounts and lost item linkage Assets and Capital Accounts

Business start-up R 0001 (reserved account) Land, land rights 0112 Paved courtyards and other
and expansion and buildings, paved surfaces
expenses including buildings
Unpaid and due 0005 Unpaid and due shares in co- on third-party land
shares in a operatives 0113 Fixtures in commercial and
cooperative industrial buildings
Purchased 0010 Purchased concessions, 0115 Other buildings
concessions, industrial and similar rights and Prepayments and 0120 Commercial, industrial and
industrial and similar assets, and licences in such assets under other buildings under
rights and assets, rights and assets construction construction
and licences in such
0129 Prepayments on commercial,
rights and assets
industrial and other buildings
0015 Concessions on own land and land rights
0020 Industrial rights Land, land rights 0140 Residential buildings
0025 Other rights and assets and buildings,
0027 Computer software including buildings
on third-party land
0030 Licences in industrial and
similar rights and assets 0145 Garages
Goodwill 0035 Goodwill 0146 Outdoor facilities
Prepayments 0038 Prepayments for goodwill 0147 Paved courtyards and other
(intangible fixed paved surfaces
assets) 0148 Fixtures in residential buildings
0039 Prepayments for intangible 0149 Share of building attributable
fixed assets to home office
Goodwill 0040 Merger surplus Prepayments and 0150 Residential buildings under
Internally generated HB 0043 Internally generated intangible assets under construction
intangible fixed fixed assets construction
assets 0159 Prepayments on residential
HB 0044 Computer software buildings on own land and land
HB rights
0045 Licences and franchise
agreements Land, land rights 0160 Buildings on third-party land
HB and buildings,
0046 Concessions and industrial
including buildings
rights
on third-party land
HB 0047 Recipes and formulas,
0165 Commercial buildings
processes, prototypes
HB 0170 Industrial buildings
0048 Intangible fixed assets under
development 0175 Garages
Land, land rights 0050 Land, land rights and buildings, 0176 Outdoor facilities
and buildings, including buildings on third- 0177 Paved courtyards and other
including buildings party land paved surfaces
on third-party land 0178 Fixtures in commercial and
0059 Share of land attributable to industrial buildings
home office 0179 Other buildings
0060 Land rights without buildings Prepayments and 0180 Commercial, industrial and
0065 Undeveloped land assets under other buildings under
0070 Land rights (heritable building construction construction
rights, long-term occupancy 0189 Prepayments on commercial,
rights) industrial and other buildings
0075 Impaired land on third-party land
Prepayments and 0079 Prepayments for land and land Land, land rights 0190 Residential buildings
assets under rights without buildings and buildings,
construction including buildings
on third-party land
Land, land rights 0080 Buildings on own land and land
and buildings, rights 0191 Garages
including buildings 0192 Outdoor facilities
on third-party land 0193 Paved courtyards and other
0085 Property values of own paved surfaces
developed land 0194 Fixtures in residential buildings
0090 Commercial buildings Prepayments and 0195 Residential buildings under
0100 Industrial buildings assets under construction
0110 Garages construction
0111 Outdoor facilities

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Balance sheet / profit Program 0 Balance sheet / profit Program 0
and lost item linkage Assets and Capital Accounts and lost item linkage Assets and Capital Accounts

Prepayments and 0199 Prepayments on residential Other long-term 0519 Investment by a GmbH & Co.
assets under buildings on third-party land equity investments KG in a general partner GmbH
construction Loans to other long- 0520 Loans to other long-term
Technical equipment 0200 Technical equipment and term investees and investees and investors
and machinery machinery investors
0210 Machinery 0523 Loans to other long-term
0220 Machine tools investees or investors,
partnerships
0240 Plant
0524 Loans to other long-term
0260 Transportation and similar
investees or investors,
systems
corporations
0280 Operating facilities
Long-term securities 0525 Long-term securities
Prepayments and 0290 Technical equipment and
0530 Securities with profit
assets under machinery under construction
participation rights that are
construction
subject to the partial income
0299 Prepayments on technical system
equipment and machinery
0535 Fixed-income securities
Other equipment, 0300 Other equipment, operating
Other loans 0540 Other loans
operating and office and office equipment
equipment 0550 Loans
0310 Other equipment Long-term shares in 0570 Long-term shares in
cooperatives cooperatives
0320 Passenger cars
Other loans 0580 Loans to shareholders/partners
0350 Heavy goods vehicles
Loans to 0582 Loans to GmbH shareholders
0380 Other transportation resources
shareholders
0400 Operating equipment
0583 Loans to silent partners
0410 Office equipment
0584 Loans to general partners
0420 Office fittings
0586 Loans to limited partners
0430 Shop fittings
Other loans 0590 Loans to related parties
0440 Tools
Long-term pension 0595 Long-term pension liability
0450 Improvements liability claims from claims from life insurance
0460 Scaffolding and formwork life insurance policies policies
materials Bonds 0600 Non-convertible bonds
0480 Low-value assets 0601 – due within 1 year
0485 Assets (collective item) 0605 – due between 1 and 5 years
0490 Other operating and office 0610 – due after more than 5 years
equipment
0615 Convertible bonds
Prepayments and 0498 Other equipment, operating
0616 – due within 1 year
assets under and office equipment under
construction construction 0620 – due between 1 and 5 years
0499 Prepayments on other 0625 – due after more than 5 years
equipment, operating and Liabilities to banks 0630 Liabilities to banks
office equipment or Cash-in-hand,
Shares in affiliated 0500 Shares in affiliated companies central bank
companies (fixed assets) balances, bank
balances and
0501 Shares in affiliated companies,
cheques
partnerships
0631 – due within 1 year
0502 Shares in affiliated companies,
corporations 0640 – due between 1 and 5 years
0503 Shares in parent or majority 0650 – due after more than 5 years
investor, corporations 0660 Liabilities to banks under
0504 Shares in parent or in majority instalment credit agreements
investor 0661 – due within 1 year
Loans to affiliated 0505 Loans to affiliated companies 0670 – due between 1 and 5 years
companies 0680 – due after more than 5 years
0506 Loans to affiliated companies, 0690 (blank, no remaining maturity
partnerships -98 noted in balance sheet)
0507 Loans to affiliated companies, Liabilities to banks 0699 Contra account 0630-0689 if
corporations accounts 0690-0698 are
0508 Loans to affiliated companies, allocated
sole proprietorships Liabilities to 0700 Liabilities to affiliated
Shares in affiliated 0509 Shares in affiliated majority affiliated companies companies
companies investor, partnership or Receivables from
Other long-term 0510 Other long-term equity affiliated companies
equity investments investments 0701 – due within 1 year
0513 Typical silent partnerships 0705 – due between 1 and 5 years
0516 Atypical silent partnerships 0710 – due after more than 5 years
0517 Investments in corporations
0518 Investments in partnerships

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Balance sheet / profit Program 0 Balance sheet / profit Program 0
and lost item linkage Assets and Capital Accounts and lost item linkage Assets and Capital Accounts

Liabilities to other 0715 Liabilities to other long-term Capital reserves K 0841 Capital reserves from issuance
long-term investees investees and investors of shares above par or notional
and investors or amount
Receivables from K 0842 Capital reserves from issuance
other long-term of convertible bonds and
investees and options to acquire shares
investors
K 0843 Capital reserves from
0716 – due within 1 year additional payments as
0720 – due between 1 and 5 years consideration for preferential
0725 – due after more than 5 years rights for shares
0730 Liabilities to K 0844 Other additional capital
shareholders/partners contributions
0731 – due within 1 year K 0845 Supplementary calls (contra
account 1299)
0740 – due between 1 and 5 years
Legal reserve K 0846 Legal reserve
0750 – due after more than 5 years
Other revenue K 0848 Other revenue reserves from
0755 Liabilities to
reserves the purchase of treasury shares
shareholders/partners for
outstanding distributions Reserve for shares in 0849 Reserve for shares in a parent
a parent or majority or majority investor
Other liabilities 0760 Loans by typical silent partners
investor
0761 – due within 1 year
Reserves provided K 0851 Reserves provided for by the
0764 – due between 1 and 5 years for by the articles of articles of association
0767 – due after more than 5 years association
0770 Loans by atypical silent partners K 0852 Other revenue reserves (co-
0771 – due within 1 year operatives)
0774 – due between 1 and 5 years Opening balance, HBÜ K 0853 Revenue reserves from the
0777 – due after more than 5 years private account transitional BilMoG provisions
HBÜ K 0854 Revenue reserves from the
0780 Profit-participation loans
transitional BilMoG provisions
0781 – due within 1 year
(reversal of write-downs of
0784 – due between 1 and 5 years tangible fixed assets)
0787 – due after more than 5 years Other revenue K 0855 Other revenue reserves
0790 (blank, no remaining maturity reserves
-98 noted in balance sheet) K 0856 Equity component of reversals
0799 Contra account 0730-1789 and of write-downs
1665-1678 and 1695-1698 if Opening balance, HBÜ K 0857 Revenue reserves from the
accounts 0790-0798 are private account transitional BilMoG provisions
allocated (reversal of write-downs of
Subscribed capital K 0800 Subscribed capital long-term financial assets)
(corporations) HBÜ K 0858 Revenue reserves from the
K 0809 Capital increase from reserves transitional BilMoG provisions
or retained earnings (reversal of special tax-
K 0810 Paid-up shares of remaining allowable reserves)
members of co-operatives HBÜ K 0859 Deferred taxes (revenue
K 0811 Paid-up shares of withdrawing reserves credit balance) from
members of co-operatives items taken directly to equity
K 0812 Paid-up shares of co- Retained profits K 0860 Retained profits brought
operatives, cancelled shares brought forward or forward before appropriation
K 0813 Unpaid and due shares in co- Accumulated losses of net profit
operatives, recorded brought forward

0815 Contra account for unpaid and F 0865 Retained profits brought
due shares in co-operatives, forward before appropriation
recorded of net profit (with breakdown
for statement of changes in
Treasury shares, K 0819 Purchased treasury shares
capital accounts)
deducted from
F 0867 Accumulated losses brought
subscribed capital
on the face of the forward before appropriation
balance sheet of net profit (with breakdown
for statement of changes in
Uncalled unpaid 0820 Unpaid uncalled contributions
capital accounts)
contributions to -29 to subscribed capital (reported
subscribed capital as liability, deducted from Retained profits K 0868 Accumulated losses brought
(deducted from subscribed capital on the face brought forward or forward before appropriation
equity on the face of of the balance sheet) Accumulated losses of net profit
brought forward
the balance sheet)
Unpaid 0830 Unpaid called contributions to Net retained K 0869 Balance carried forward
contributions to -38 subscribed capital (receivables) profits/net (balance sheet)
subscribed capital accumulated losses
(balance sheet)
Unpaid 0839 Supplementary calls
supplementary calls (receivables; contra account Capital shares of F 0870 Fixed capital, gp
0845) general partners - 79

Capital reserves K 0840 Capital reserves F 0880 Variable capital, gp

- 89

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Balance sheet / profit Program 0 Balance sheet / profit Program 0
and lost item linkage Assets and Capital Accounts and lost item linkage Assets and Capital Accounts

Liabilities to general F 0890 Partner loans, gp Other provisions or HB 0967 Long-term provisions for long-
partners or - 99 Excess of plan assets term obligations comparable to
Receivables from over pension liability post-employment benefits for
general partners offsetting with long-term
Capital share of F 0900 Limited partner capital, lp assets under s. 246(2) of the
limited partners - 09 HGB
Deferred tax HB 0968 Deferred tax liabilities
F 0910 Loss adjustment account, lp
- 19 liabilities
HB 0969 Allowances for deferred tax
Liabilities to limited F 0920 Partner loans, lp
partners or - 29 liabilities
Receivables from Other provisions 0970 Other provisions
limited partners 0971 Provisions for maintenance
Special tax- 0930 Special tax-allowable reserves, expenses deferred to the first
allowable reserves untaxed reserves three months of the following
0931 Special tax-allowable reserves year
under section 6b EStG 0973 Provisions for environmental
SB 0932 Special tax-allowable reserves remediation and waste
under EStR disposal expenses
SB 0939 Special tax-allowable reserves 0974 Provisions for warranties
under section 52(16) EStG (contra account 4790)
SB HB 0976 Provisions for expected losses
0940 Special tax-allowable reserves,
accelerated tax depreciation from executory contracts
and write-downs 0977 Provisions for period-end
SB 0943 Special tax-allowable reserves closing and audit costs
under section 7g(2) EStG HBÜ 0978 Provisions for internal expenses
Other special SB 0945 Adjustment item for under section 249(2) HGB (old
reserves withdrawals, s. 4g EStG version)
Special tax- SB 0946 Reserve for investment grants 0979 Provisions for environmental
allowable reserves protection
SB 0947 Special tax-allowable reserves Prepaid expenses 0980 Prepaid expenses
under section 7g(5) EStG Deferred tax assets HB 0983 Deferred tax assets
Special reserve for HB 0949 Special reserves for investment Prepaid expenses SB 0984 Customs and excise duties
investment grants grants and subsidies relating to inventories and
and subsidies recognised as expenses
Provisions for 0950 Provisions for pensions and SB 0985 Value added tax relating to
pensions and similar similar obligations prepayments and recognised
obligations as expenses
Provisions for HB 0951 Provisions for pensions and 0986 Discount
pensions and similar similar obligations for Opening balance, HBÜ K 0987 Deferred income (revenue
obligations or offsetting against long-term private account reserves debit balance) from
Excess of plan assets assets in accordance with items taken directly to equity
over pension liability section 246(2) HGB HBÜ K 0988 Deferred taxes (revenue
Provisions for 0952 Provisions for pensions and reserves debit balance) from
pensions and similar similar obligations to items taken directly to equity
obligations shareholders or related parties
Reserves F 0989 Collectively held reserves (with
(10% capital investment)
(partnerships) breakdown for statement of
0953 Provisions for direct changes in capital accounts)
commitments
Deferred income 0990 Deferred income
0954 Provisions for subsidy
0992 Deferrals of intra-period flat-
obligations for pension funds
rate depreciation charges for
and life insurances
management accounting
Provisions for taxes 0955 Provisions for taxes analysis
0956 Provision for trade tax, section Trade receivables 0996 Global valuation allowance on
4(5b) EStG receivables due within 1 year
R 0957 (reserved account) 0997 Global valuation allowance on
Other provisions 0961 Provisions for vacation pay receivables due after more
Provisions for taxes 0962 Provisions for taxes for tax than 1 year
deferral (BStBK) 0998 Specific valuation allowances
0963 Provision for corporate income on receivables due within 1 year
tax 0999 Specific valuation allowances
Other provisions 0964 Long-term provisions for long- on receivables due after more
term obligations comparable to than 1 year
post-employment benefits
0965 Provisions for personnel
expenses
0966 Provisions for record retention
obligations

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Balance sheet / profit Program 1 Balance sheet / profit Program 1
and lost item linkage Financial and Private Accounts and lost item linkage Financial and Private Accounts

Cash-in-hand, F 1000 Cash-in-hand Cash-in-hand, F 1330 Cheques

central bank central bank
balances, bank balances, bank
balances and balances and
cheques cheques
F 1010 Petty cash 1 Shares in affiliated 1340 Shares in affiliated companies
F 1020 Petty cash 2 companies (current (current assets)
assets)
Cash-in-hand, F 1100 Bank (Postbank)
central bank 1344 Shares in parent or in majority
balances, bank investor
balances and Other securities 1348 Other securities
cheques or classified as current
Liabilities to banks assets
F 1110 Bank (Postbank 1) 1349 Securities investments (short-
F 1120 Bank (Postbank 2) term cash management)
F 1130 Bank (Postbank 3) Other receivables 1350 GmbH shares held for sale
and other assets
F 1190 LZB (Bundesbank regional
office) balances 1352 Shares in cooperatives held for
sale
F 1195 Central bank balances
1353 Assets to settle obligations
F 1200 Bank
comparable to post-
F 1210 Bank 1 employment benefits
F 1220 Bank 2 Excess of plan assets HB 1354 Assets for offsetting with
F 1230 Bank 3 over pension liability obligations comparable to post-
F 1240 Bank 4 or Other provisions employment benefits under s.
F 1250 Bank 5 246(2) of the HGB

R 1289 (reserved account) Other receivables 1355 Pension liability insurance

and other assets claims
1290 Cash investments, short-term
cash management (not 1356 Long-term assets for the
contained in cash funds) settlement of provisions for
pensions and similar obligations
F 1291
Liabilities to banks 1295 Liabilities to banks (not HB
Excess of plan assets 1357 Long-term assets for offsetting
or Cash-in-hand, included in cash funds)
over pension liability provisions for pensions and
central bank
or Provisions for similar obligations in
balances, bank
pensions and similar accordance with section 246(2)
balances and
obligations HGB
cheques
F 1358
F 1296
Other receivables F 1360 Cash in transit
Trade receivables or F 1300 Bills receivable
and other assets or
Other liabilities
Other liabilities
F 1301 – due within 1 year EÜR F 1370 Allocation account for
F 1302 – due after more than 1 year determination of taxable profit
F 1305 Bills receivable, eligible for under section 4/3 EStG,
discount with central bank recognised in profit or loss
Receivables from 1310 Bills receivable from affiliated EÜR F 1371 Allocation account for
affiliated companies companies determination of taxable profit
or Liabilities to under section 4/3 EStG, not
affiliated companies recognised in profit or loss
1311 – due within 1 year EÜR 1372 Current assets in accordance
1312 – due after more than 1 year with section 4(3) sentence 4
1315 Bills receivable from affiliated EStG
companies, eligible for Receivables from 1373 Receivables from limited
discount with central bank limited partners or partners and atypical silent
Receivables from 1320 Bills receivable from other long- Liabilities to limited partners
other long-term term investees and investors partners
investees and 1374 – due within 1 year
investors or 1375 – due after more than 1 year
Liabilities to other 1376 Receivables from typical silent
long-term investees partners
and investors
1377 – due within 1 year
1321 – due within 1 year
1378 – due after more than 1 year
1322 – due after more than 1 year
F 1379
1325 Bills receivable from other long-
Other receivables F 1380 Cost centre reconciliation
term investees and investors,
and other assets or account
eligible for discount with
Other liabilities
central bank
1381 Receivables from GmbH
Other securities 1327 Finance bills
shareholders
classified as current
assets 1382 – due within 1 year

1329 Other securities subject to 1383 – due after more than 1 year
immaterial changes in value F 1384

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Balance sheet / profit Program 1 Balance sheet / profit Program 1
and lost item linkage Financial and Private Accounts and lost item linkage Financial and Private Accounts

Receivables from 1385 Receivables from general Receivables from 1488 Valuation allowances on
general partners or partners other long-term receivables from other long-
Liabilities to general investees and term investees and investors
partners investors due within 1 year
1386 – due within 1 year 1489 Valuation allowances on
1387 – due after more than 1 year receivables from other long-
term investees and investors
F 1388
due after more than 1 year
1389 Occupational pension and
or or Other liabilities F 1490 Trade receivables from
other post-employment benefit
shareholders/partners
entitlements (partners)
F 1491 – due within 1 year
Other receivables F 1390 Allocation account for cash-
and other assets or basis VAT accounting F 1495 – due after more than 1 year
Other liabilities Trade receivables 1498 Contra account for other assets
Trade receivables or S 1400 Trade receivables if posted via receivables
Other liabilities account
R 1401 Trade receivables Trade receivables or 1499 Contra account 1451-1497 if
-06 Other liabilities allocated to receivables account
F 1410 Trade receivables, no separate Other receivables 1500 Other assets
-44 receivables/payables and other assets
accounting 1501 Other assets – due within 1 year
EÜR F 1445 Trade receivables at general 1502 Other assets – due after more
VAT rate or of a VAT-exempt than 1 year
small business (cash basis 1503 Receivables from executive
accounting) board members and managing
EÜR F 1446 Trade receivables at reduced directors – due within 1 year
VAT rate (cash basis 1504 Receivables from executive
accounting) board members and managing
EÜR F 1447 Tax-exempt or untaxed trade directors – due after more than
receivables (cash basis 1 year
accounting) 1505 Receivables from supervisory
EÜR F 1448 Trade receivables at average and advisory board members –
rates under section 24 UStG due within 1 year
(cash basis accounting) 1506 Receivables from supervisory
EÜR F 1449 Contra account 1445-1448 if and advisory board members –
receivables are classified by tax due after more than 1 year
rates (cash basis accounting) 1507 Receivables from other
EÜR F 1450 Receivables under section 11(1) shareholders - due within 1 year
sentence 2 EStG for section 4/3 1508 Receivables from other
EStG shareholders – due after more
Trade receivables or F 1451 Trade receivables, no separate than 1 year
Other liabilities receivables/payables Prepayments 1510 Prepayments for inventories
accounting – due within 1 year (inventories)
F 1455 – due after more than 1 year AV 1511 Prepayments, 7% input tax
F 1460 Doubtful receivables R 1512 (reserved account)
F 1461 – due within 1 year -15
F 1465 – due after more than 1 year R 1516 (reserved account)
Receivables from F 1470 Trade receivables from R 1517 (reserved account)
affiliated companies affiliated companies AV 1518 Prepayments, 19% input tax
or Liabilities to
Other receivables 1519 Receivables from project
affiliated companies
and other assets consortiums
F 1471 – due within 1 year
1520 Receivables from health
F 1475 – due after more than 1 year insurance funds from Act on
Receivables from 1478 Valuation allowances on Reimbursement of Employers'
affiliated companies receivables from affiliated Expenses (AAG)
companies due within 1 year 1521 Consignment goods accounts
1479 Valuation allowances on 1522 Profit participation rights
receivables from affiliated
1524 Supplementary payments or
companies due after more than
additional contributions
1 year
receivable
Receivables from F 1480 Trade receivables from other
1525 Security deposits
other long-term long-term investees and
investees and investors 1526 – due within 1 year
investors or 1527 – due after more than 1 year
Liabilities to other Other receivables U F 1528 Subsequently deductible input
long-term investees and other assets or tax, section 15a(2) UStG
and investors Other liabilities
F 1481 – due within 1 year U F 1529 Repayable input tax, section
F 1485 – due after more than 1 year 15a(2) UStG
Other receivables 1530 Receivables from employees
and other assets (payroll)
1531 – due within 1 year

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Balance sheet / profit Program 1 Balance sheet / profit Program 1
and lost item linkage Financial and Private Accounts and lost item linkage Financial and Private Accounts

Other receivables 1537 – due after more than 1 year Other receivables U S 1577 Deductible input tax under
and other assets and other assets or section 13b UStG, 19%
1538 Corporation tax credit under Other liabilities
section 37 KStG – due within 1 U S 1578 Deductible input tax under
year section 13b UStG
1539 – due after more than 1 year R 1579 (reserved account)
1540 Receivables from trade tax EÜR 1580 Contra account for input tax,
overpayments section 4/3 EStG
1542 Tax refund claims against other EÜR 1581 Reversal of input tax from
countries previous year, section 4/3 EStG
F 1543 Receivables from tax EÜR 1582 Input tax from investments,
authorities for construction section 4/3 EStG
withholding tax remitted EÜR 1583 Contra account for input tax,
1544 Receivables from average rates, section 4(3) EStG
Bundesagentur für Arbeit Other receivables U S 1584 Deductible input tax for intra-
1545 Accounts receivable from VAT and other assets or European Union acquisition of
advance payments Other liabilities new vehicles from suppliers
1546 VAT receivables, previous year without VAT identification
number
1547 Receivables from excise duties
paid U S 1585 Deductible input tax for
withdrawal of goods from a
Other receivables S 1548 Input tax deductible in
VAT warehouse
and other assets or following period/year
Other liabilities U F 1587 Input tax, general average
rates, VAT return line 63
Other receivables 1549 Reclaimed corporate income tax
and other assets U F 1588 Acquisition tax liability
1550 Loans R 1589 (reserved account)
1551 – due within 1 year 1590 Items in transit
1555 – due after more than 1 year 1592 Third-party funds
Other receivables U F 1556 Subsequently deductible input Other liabilities F 1593 Allocation account for
and other assets or tax, section 15a(1) UStG, payments received on account
Other liabilities movable assets of orders if posted via
receivables account
U F 1557 Repayable input tax, section
15a(1) UStG, movable assets Receivables from 1594 Receivables from affiliated
affiliated companies companies
U F 1558 Subsequently deductible input
or Liabilities to
tax, section 15a(1) UStG,
affiliated companies
immovable property
1595 – due within 1 year
U F 1559 Repayable input tax, section
15a(1) UStG, immovable 1596 – due after more than 1 year
property Receivables from 1597 Receivables from other long-
S 1560 Input tax allocation accounts other long-term term investees and investors
investees and
S 1561 Input tax allocation account, 7%
investors or
S 1562 Allocation account for input tax Liabilities to other
on intra-European Union long-term investees
acquisitions and investors
S 1563 Allocation account for input tax 1598 – due within 1 year
on intra-European Union
1599 – due after more than 1 year
acquisitions, 19%
Trade payables or S 1600 Trade payables
R 1564 (reserved account)
Other receivables
-65
and other assets
S 1566 Input tax allocation account,
R 1601 Trade payables
19%
-03
S 1567 Input tax allocation accounts
EÜR F 1605 Trade payables at general VAT
under sections 13a/13b UStG
rate (cash basis accounting)
R 1568 (reserved account)
EÜR F 1606 Trade payables at reduced VAT
S 1569 Input tax allocation account rate (cash basis accounting)
under sections 13a/13b UStG,
EÜR F 1607 Trade payables, no input tax
19%
(cash basis accounting)
U S 1570 Deductible input tax
EÜR F 1609 Contra account 1605-1607 if
U S 1571 Deductible input tax, 7% payables are classified by tax
U S 1572 Deductible input tax on intra- rates (cash basis accounting)
European Union acquisitions Trade payables or F 1610 Trade payables, no separate
U S 1573 Input tax from acquisition as Other receivables -23 receivables/payables
last purchaser in a triangular and other assets accounting
transaction EÜR F 1624 Trade payables for investments,
U S 1574 Deductible input tax on intra- section 4/3 EStG
European Union acquisitions, Trade payables or F 1625 Trade payables, no separate
19% Other receivables receivables/payables
R 1575 (reserved account) and other assets accounting – due within 1 year
U S 1576 Deductible input tax, 19% F 1626 – due between 1 and 5 years

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Balance sheet / profit Program 1 Balance sheet / profit Program 1
and lost item linkage Financial and Private Accounts and lost item linkage Financial and Private Accounts

Trade payables or F 1628 – due after more than 5 years Other liabilities 1706 – due within 1 year
Other receivables 1707 – due between 1 and 5 years
and other assets
1708 – due after more than 5 years
Liabilities to F 1630 Trade payables to affiliated
Other liabilities or 1709 Profit drawdown account of
affiliated companies companies
Other receivables silent partners
or Receivables from
and other assets
affiliated companies
Payments received 1710 Payments received on account
F 1631 – due within 1 year
on account of orders of orders (liabilities)
F 1635 – due between 1 and 5 years
U AM 1711 Tax-paid payments received on
F 1638 – due after more than 5 years account of orders, 7% VAT
Liabilities to other F 1640 Trade payables to other long- (liabilities)
long-term investees term investees and investors R 1712 (reserved account)
and investors or -15
Receivables from
R 1716 (reserved account)
other long-term
investees and R 1717 (reserved account)
investors U AM 1718 Tax-paid payments received on
F 1641 – due within 1 year account of orders, 19% VAT
(liabilities)
F 1645 – due between 1 and 5 years
1719 Payments received on account
F 1648 – due after more than 5 years
of orders – due within 1 year
or Other receivables F 1650 Trade payables to
1720 – due between 1 and 5 years
and other assets or shareholders/partners
1721 – due after more than 5 years
F 1651 – due within 1 year
Payments received 1722 Payments received on account
F 1655 – due between 1 and 5 years
on account of orders of orders (deducted from
F 1658 – due after more than 5 years (deducted from inventories on the face of the
Trade payables or 1659 Contra account 1625-1658 if assets on the face of balance sheet)
Other receivables allocated to payables account the balance sheet)
and other assets Other liabilities or S 1725 VAT due in following period
Liabilities on bills F 1660 Bills payable Other receivables (sections 13 (1) no. 6, 13b (2)
accepted and drawn and other assets UStG)
F 1661 – due within 1 year Other liabilities S 1728 VAT on electronic services
F 1662 Bills payable – due between 1 taxable in another EU country
and 5 years 1729 Tax payments to mini one-stop
F 1663 Bills payable – due after more shop (MOSS) on electronic
than 5 years services taxable in another EU
country
1665 Liabilities to GmbH
shareholders 1730 Credit card settlements
1666 – due within 1 year 1731 Consignment goods accounts
1667 – due between 1 and 5 years 1732 Security deposits received
1668 – due after more than 5 years 1733 – due within 1 year
Liabilities to general 1670 Liabilities to general partners 1734 – due between 1 and 5 years
partners or 1735 – due after more than 5 years
Receivables from 1736 Liabilities from taxes and levies
general partners
1737 – due within 1 year
1671 – due within 1 year
1738 – due between 1 and 5 years
1672 – due between 1 and 5 years
1739 – due after more than 5 years
1673 – due after more than 5 years
1740 Payroll liabilities
Liabilities to limited 1675 Liabilities to limited partners
Other liabilities or 1741 Wage and church tax payables
partners or
Other receivables
Receivables from
and other assets
limited partners
1742 Social security liabilities
1676 – due within 1 year
1743 – due within 1 year
1677 – due between 1 and 5 years
1744 – due between 1 and 5 years
1678 – due after more than 5 years
1745 – due after more than 5 years
Other liabilities 1691 Liabilities to project
consortiums Other liabilities 1746 Liabilities from taxes withheld
(investment income tax and
1695 Liabilities to silent partners
solidarity surcharge, church tax
1696 – due within 1 year on investment income tax) for
1697 – due between 1 and 5 years open distribution
1698 – due after more than 5 years 1747 Excise duties payable
Other liabilities 1700 Other liabilities 1748 Liabilities for amounts withheld
1701 – due within 1 year from employees
1702 – due between 1 and 5 years 1749 Payables to tax authorities for
construction withholding tax to
1703 – due after more than 5 years
be remitted
EÜR 1704 Other liabilities, under section
1750 Liabilities from capital-forming
11(2) sentence 2 EStG for
payment arrangements
section 4/3 EStG
1751 – due within 1 year
Other liabilities 1705 Loans
1752 – due between 1 and 5 years

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Balance sheet / profit Program 1 Balance sheet / profit Program 1
and lost item linkage Financial and Private Accounts and lost item linkage Financial and Private Accounts

Other liabilities 1753 – due after more than 5 years Other liabilities or 1788 Acquisition tax deferred until
1754 Tax payments to other Other receivables
countries and other assets
Other liabilities or 1755 Payroll allocation 1789 VAT, current year
Other receivables 1790 VAT, previous year
and other assets 1791 VAT, earlier years
EÜR 1756 Payroll allocation, section 11(2) 1792 Other allocation accounts
EStG for section 4(3) EStG (interim accounts)
Other liabilities 1758 Other liabilities refunds by co- Other receivables 1793 Allocation account for
operatives and other assets prepayments if posted via
Other liabilities or 1759 Expected contributions owed payables account
Other receivables to social security funds Other liabilities or S 1794 VAT from acquisition as last
and other assets Other receivables purchaser in a triangular
Provisions for taxes S 1760 VAT not due and other assets transaction
or Other receivables EÜR 1795 Social security liabilities
and other assets (section 4/3 EStG)
U S 1761 VAT not due, 7% Other liabilities 1796 Issued gift tokens
S 1762 VAT not due on intra-European 1797 Liabilities from VAT advance
Union supplies of goods and payments
services subject to domestic
F 1799
taxation
Capital shares of F 1800 Private withdrawals, general, gp
R 1763 (reserved account)
general partners - 09
U S 1764 VAT not due on intra-European
F 1810 Private taxes, gp
Union supplies of goods and
- 19
services subject to domestic
taxation, 19% F 1820 Special personal deductions,
- 29 partly deductible, gp
R 1765 (reserved account)
F 1830 Special personal deductions,
U S 1766 VAT not due, 19%
- 39 fully deductible, gp
Other liabilities S 1767 VAT on supplies of goods and
F 1840 Non-cash benefits, donations,
services taxable in another EU
- 49 gp
country
F 1850 Extraordinary expenses, gp
S 1768 VAT on supplies of other goods
- 59
and services/cost-plus
contracts taxable in another EU F 1860 Cost of real estate, gp
country - 69

Other liabilities or S 1769 VAT withdrawal of goods from 1869 Cost of real estate, gp (VAT key
Other receivables a VAT warehouse possible)
and other assets F 1870 Income from real estate, gp
S 1770 VAT - 79

S 1771 VAT, 7% 1879 Income from real estate, gp

(VAT key possible)
S 1772 VAT on intra-European Union
acquisitions F 1880 Non-cash withdrawals, gp
- 89
R 1773 (reserved account)
F 1890 Private contributions, gp
S 1774 VAT on intra-European Union
- 99
acquisitions, 19%
Liabilities to limited F 1900 Private withdrawals, general, lp
R 1775 (reserved account)
partners or - 09
S 1776 VAT, 19% Receivables from
S 1777 VAT on intra-European Union limited partners
supplies of goods and services F 1910 Private taxes, lp
subject to domestic taxation - 19
S 1778 VAT on intra-European Union F 1920 Special personal deductions,
supplies of goods and services - 29 partly deductible, lp
subject to domestic taxation,
F 1930 Special personal deductions,
19%
- 39 fully deductible, lp
S 1779 VAT on intra-European Union
F 1940 Non-cash benefits, donations,
acquisitions, no input tax
- 49 lp
deduction
F 1950 Extraordinary expenses, lp
U F 1780 VAT prepayments
- 59
U F 1781 VAT prepayments 1/11
F 1960 Cost of real estate, lp
U F 1782 Back taxes, VAT return line 65 - 69
U F 1783 Incorrect or invalid invoiced F 1970 Income from real estate, lp
taxes, VAT return line 69 - 79
U S 1784 VAT on intra-European Union F 1980 Non-cash withdrawals, lp
acquisition of new vehicles - 89
from suppliers without VAT
F 1990 Private contributions, lp
identification number
- 99
S 1785 VAT under section 13b UStG
R 1786 (reserved account)
S 1787 VAT under section 13b UStG,
19%

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Balance sheet / profit Program 2 Balance sheet / profit Program 2
and lost item linkage Deferral Accounts and lost item linkage Deferral Accounts

Other operating R 2000 (reserved account) Interest and similar GK 2119 Interest expenses on short-
expenses (TC) expenses term liabilities to affiliated
R 2001 (reserved account) companies
K 2004 Losses from mergers and GK 2120 Interest expense on long-term
reorganisations debt
R 2005 (reserved account) GK 2123 Amortisation of discount used
for financing
2006 Losses from extraordinary
damage GK 2124 Amortisation of discount for
financing fixed assets
2007 Restructuring and
reorganisation costs GK 2125 Interest expenses for buildings
classified as operating assets
2008 Losses from disposal or
discontinuation of business GK 2126 Borrowing costs for fixed assets
activities, net of tax GK 2127 Annuities and recurrent
2010 Non-operating expenses payments
2020 Prior-period expenses G 2128 Interest expenses for the
HBÜ provision of capital by partners,
2090 Expenses from the application
section 15 EStG (corresponds
of transitional provisions
to special business income)
HBÜ 2091 Expenses from the application
GK 2129 Interest expenses on long-term
of transitional provisions
liabilities to affiliated companies
(provisions for pensions)
R 2092 (reserved account)
GK 2130 Discount expenses
HBÜ 2094 Expenses from the application
GK 2139 Discount expenses to affiliated
of transitional provisions
companies
(deferred taxes)
2140 Expenses similar to interest
Interest and similar GK 2100 Interest and similar expenses
expenses
expenses
2141 Loan commissions and
GK 2102 Non-tax-deductible other
administrative cost
incidental charges related to
contributions
taxes, section 4(5b) EStG
2142 Interest cost included in
2103 Tax-deductible other incidental
additions to pension provisions
charges related to taxes
2143 Interest expenses from the
GK 2104 Non-tax-deductible other
discounting of liabilities
incidental charges related to
taxes 2144 Interest expenses from the
discounting of provisions
GK 2105 Interest expenses as per Sect.
233a of the German Fiscal 2145 Interest expenses from the
Code, non-deductible discounting of provisions for
pensions and
K 2106 Interest on discounting of
similar/comparable obligations
increased corporate income tax
Interest and similar HB 2146 Interest expenses from the
amount section 38 KStG
expenses or Other discounting of provisions for
GK 2107 Interest expenses as per Sect.
interest and similar pensions and
233a of the German Fiscal
income similar/comparable obligations
Code, deductible
for offsetting under s. 246(2)
GK 2108 Interest expenses as per Sect. HGB
234 to 237 of the German
HB 2147 Expenses from assets for
Fiscal Code, non deductible
offsetting in accordance with
GK 2109 Interest expenses to affiliated section 246(2) HGB
companies
Interest and similar GK 2148 Interest expenses from the
GK 2110 Interest expenses on short- expenses discounting of provisions, non-
term debt tax-deductible
GK 2111 Interest expenses as per Sect. 2149 Expenses similar to interest
234 to 237 of the German expenses to affiliated
Fiscal Code, deductible companies
G 2113 Non-deductible interest on Other operating 2150 Currency translation losses
long-term debt under section expenses (TC)
4(4a) EStG (add-back)
2151 Currency translation losses (not
K 2114 Interest on shareholder loans s. 256a HGB)
GK 2115 Interest and similar expenses, 2166 Expenses from remeasurement
sections 3 no. 40, 3c of cash funds
EStG/section 8b(1,4) KStG
2170 Non-deductible input tax
GK 2116 Interest and similar expenses to
2171 Non-deductible input tax, 7%
affiliated companies, sections 3
no. 40, 3c EStG/section 8b(1) R 2174 (reserved account)
KStG -75
K 2117 Interest to shareholders with 2176 Non-deductible input tax, 19%
an equity interest of more than Taxes on income K 2200 Corporate income tax
25% or their related parties Taxes on income or K 2203 Corporate income tax for prior
GK 2118 Interest on receivables and Taxes on income years
payables accounts Taxes on income K 2204 Corporate income tax refunds
for prior years

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Balance sheet / profit Program 2 Balance sheet / profit Program 2
and lost item linkage Deferral Accounts and lost item linkage Deferral Accounts

Taxes on income K 2208 Solidarity surcharge Other operating 2320 Losses on disposal of fixed
Taxes on income or K 2209 Solidarity surcharge for prior expenses (TC) assets
Taxes on income years GK 2323 Losses on disposal of shares in
Taxes on income K 2210 Solidarity surcharge refunds for corporations (long-term
prior years financial assets), section 3 no.
40 EStG/section 8b(3) KStG
GK 2213 Withholding tax on investment
income, 25% 2325 Losses on disposal of current
assets (excluding inventories)
GK 2216 Allowable solidarity surcharge
on withholding tax on GK 2326 Losses on disposal of current
investment income, 25% assets (excluding inventories),
section 3 no. 40 EStG/section
GK 2218 Foreign tax on DTA income
8b(3) KStG
exempt from domestic taxation
EÜR 2327 Disposal of current assets
GK 2219 Credit/ deduction of foreign
under section 4(3) sentence 4
withholding tax
EStG
HB GK 2250 Expenses from additions to and
EÜR GK 2328 Disposal of current assets,
reversals of deferred taxes
section 3 no. 40 EStG/section
HB GK 2255 Income from additions to and 8b(3) KStG under section 4(3)
reversals of deferred taxes sentence 4 EStG
GK 2260 Expenses from additions to Other operating SB 2339 Transfers to tax reserve under
provisions for taxes for tax expenses (TC) s. 4g EStG
deferral (BStBK)
SB 2342 Transfers to tax reserve under
GK 2265 Income from reversal of s. 6b(3) EStG
provisions for taxes for tax
SB 2343 Transfers to tax reserve under
deferral (BStBK)
s. 6b(10) EStG
R 2280 (reserved account)
SB 2344 Transfers to replacement
Taxes on income or GK 2281 Backpayments and refunds of reserve under R.6.6 EStR
Taxes on income trade tax for prior years,
SB 2345 Transfers to tax reserves
section 4(5b) EStG
2347 Expenses from the purchase of
Taxes on income R 2282 (reserved account)
treasury shares
GK 2283 Income from reversal of
2350 Cost of real estate, non-
provisions for trade tax, section
operating
4(5b) EStG
Other taxes 2375 Land tax
R 2284 (reserved account)
Other operating GK 2380 Non-cash benefits, donations,
Other taxes 2285 Backpayments of other taxes
expenses (TC) non-tax deductible
for prior years
GK 2381 Non-cash benefits, donations
2287 Refunds of other taxes for prior
for scientific and cultural
years
purposes
2289 Income from reversal of
GK 2382 Non-cash benefits, donations
provisions for other taxes
for charitable purposes
Other operating 2300 Other expenses
GK 2383 Non-cash benefits, donations
expenses (TC)
for church, religious and non-
2307 Other regular non-operating profit purposes
expenses
GK 2384 Non-cash benefits, donations
GK 2308 Other non-deductible expenses to political parties
2309 Other infrequent expenses K 2385 Non-deductible half of
2310 Disposals of tangible fixed supervisory board remuneration
assets (net carrying amount for 2386 Deductible supervisory board
book loss) remuneration
2311 Disposals of intangible fixed GK 2387 Non-cash benefits, donations
assets (net carrying amount for to permanent assets (capital
book loss) reserves) of a non-profit
2312 Disposals of long-term foundation
financial assets (net carrying R 2388 (reserved account)
amount for book loss)
GK 2389 Non-cash benefits, donations
GK 2313 Disposals of long-term to permanent assets (capital
financial assets, section 3 no. reserves) of a church, religious
40 EStG/section 8b(3) KStG (net or non-proifit foundation
carrying amount for book loss)
GK 2390 Non-cash benefits, donations
Other operating 2315 Disposals of tangible fixed to permanent assets (capital
income (TC) assets (net carrying amount for reserves) of a scientific,
book gain) charitable or cultural
2316 Disposals of intangible fixed foundation
assets (net carrying amount for 2400 Bad debt allowances (normal
book gain) amount)
2317 Disposals of long-term U AM 2401 Bad debt allowances, 7% VAT
financial assets (net carrying (normal amount)
amount for book gain)
U AM 2402 Bad debt allowances on tax-
GK 2318 Disposals of long-term exempt intra-European Union
financial assets, section 3 no. supplies of goods and services
40 EStG/section 8b(2) KStG (net (normal amount)
carrying amount for book gain)

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Balance sheet / profit Program 2 Balance sheet / profit Program 2
and lost item linkage Deferral Accounts and lost item linkage Deferral Accounts

Other operating U AM 2403 Bad debt allowances on intra- Profit transferred on K 2494 Profit transferred on the basis
expenses (TC) European Union supplies of the basis of profit of a profit and loss transfer or
goods and services subject to pooling, profit and partial profit transfer agreement
domestic taxation, 7% VAT loss transfer, or
(normal amount) partial profit transfer
R 2404 (reserved account) agreements
R 2405 (reserved account) Appropriation to 2495 Appropriation to capital
capital reserves reserves under the rules
U AM 2406 Bad debt allowances, 19% VAT
under the rules governing simplified capital
(normal amount)
governing simplified decreases
R 2407 (reserved account) capital decreases
U AM 2408 Bad debt allowances on intra- Appropriation to 2496 Appropriation to legal reserve
European Union supplies of legal reserve
goods and services subject to
Appropriation to 2497 Appropriation to reserves
domestic taxation, 19% VAT
reserves provided provided for by the articles of
(normal amount)
for by the articles of association
R 2409 (reserved account) association
Write-downs of 2430 Bad debt allowances (if Transfers to reserve 2498 Transfers to special reserves for
current assets to the unusually high) for shares in a capitalised own shares
extent that they parent or majority
exceed the write- investor
downs that are usual
Appropriation to 2499 Appropriation to other revenue
for the corporation
other revenue reserves
U AM 2431 Bad debt allowances, 7% VAT reserves
(if unusually high)
Other operating R 2500 (reserved account)
R 2432 (reserved account) income (TC)
-34
R 2501 (reserved account)
R 2435 (reserved account)
K 2504 Gains from mergers and
U AM 2436 Bad debt allowances, 19% VAT reorganisations
(if unusually high)
R 2505 (reserved account)
R 2437 (reserved account)
R 2506 (reserved account)
-38
R 2507 (reserved account)
GK 2440 Allowances on receivables from
corporations classified as long- 2508 Gain on disposal or
term investees (if unusually discontinuation of business
high), s. 3c EStG/ s. 8b(3) KStG activities, net of tax
K 2441 Allowances on receivables from 2510 Non-operating income
shareholders and related 2520 Prior - period income
parties (if unusually high), s. HBÜ 2590 Income from the application of
8b(3) KStG transitional provisions
Other operating 2450 Transfers to global valuation R 2591 (reserved account)
expenses (TC) allowance on receivables
R 2592 (reserved account)
2451 Transfer to specific valuation
R 2593 (reserved account)
allowance on receivables
HBÜ 2594 Income from the application of
Transfers to reserve 2480 Transfers to reserve for shares
transitional provisions
for shares in a in a parent or majority investor
(deferred taxes)
parent or majority
investor Income from long- 2600 Income from long-term equity
term equity investments
Appropriation to F 2481 Appropriation to collectively
investments
other revenue held reserves (with breakdown
reserves for statement of changes in GK 2603 Income from investments in
capital account) partnerships (affiliated
companies), s. 9 GewStG or s.
2485 Transfers to other revenue
18 EStG
reserves (co-operatives)
GK 2615 Income from shares in
Cost of loss GK 2490 Cost of loss absorption
corporations (long-term equity
absorption (parent)
investments), s. 3 no. 40 EStG/
Profit transferred on 2492 Profit transferred on the basis s. 8b(1) KStG
the basis of profit of a profit pooling agreement
GK 2616 Income from shares in
pooling, profit and
corporations (affiliated
loss transfer, or
companies), s. 3 no. 40 EStG/ s.
partial profit transfer
8b(1) KStG
agreements
GK 2618 Profit shares from industrial or
Profit transferred on GK 2493 Transferred profit shares (debit
self-employed partnerships, s.
the basis of profit balance) / balanced shares of
9 GewStG or s. 18 EStG
pooling, profit and loss (credit balance) of silent
loss transfer, or partnership, section 8 GewStG 2619 Income from long-term equity
partial profit transfer investments in affiliated
agreements or Loss companies
transfer Income from other 2620 Income from other securities
securities and long- and long-term loans
term loans
2621 Income from long-term loans

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Balance sheet / profit Program 2 Balance sheet / profit Program 2
and lost item linkage Deferral Accounts and lost item linkage Deferral Accounts

Income from other 2622 Income from long-term loans Other interest and 2685 Interest income from the
securities and long- to affiliated companies similar income discounting of provisions for
term loans pensions and
2623 Income from shares in similar/comparable obligations
partnerships (long-term Other interest and HB 2686 Interest income from the
financial assets) similar income or discounting of provisions for
GK 2625 Income from shares in Interest and similar pensions and
corporations (long-term equity expenses similar/comparable obligations
investments), s. 3 no. 40 EStG/ for offsetting under s. 246(2)
s. 8b(1,4) KStG HGB
HB 2687 Income from assets for
GK 2626 Income from shares in
corporations (affiliated offsetting in accordance with
companies), s. 3 no. 40 EStG/ s. section 246(2) HGB
8b(1) KStG Other interest and K 2688 Interest income from early
2640 Interest and dividend income similar income repayment of increased
corporate income tax amount,
2641 Compensation payments
section 38 KStG
received as an outside
shareholder 2689 Income similar to interest
income from affiliated
2646 Income from shares in
companies
partnerships (affiliated
companies) Other operating 2700 Other income
income (TC)
2647 Income from other long-term
securities of corporations 2705 Other regular operating income
(affiliated companies) 2707 Other regular non-operating
2648 Income from other long-term income
securities of partnerships 2709 Other infrequent income
(affiliated companies) 2710 Income from reversal of write-
2649 Income from other securities downs of tangible fixed assets
and long-term loans, from 2711 Income from reversal of write-
affiliated companies downs of intangible fixed assets
Other interest and 2650 Other interest and similar 2712 Income from reversal of write-
similar income income downs of long-term financial
R 2652 (reserved account) assets
GK 2653 Interest income s. 233a AO, s. GK 2713 Income from reversal of write-
4(5b) EStG, tax-exempt downs of long-term financial
2654 Income from other securities assets, section 3 no. 40
and short-term loans EStG/section 8b(3) sentence 8
KStG
GK 2655 Income from shares in
corporations (current assets), s. GK 2714 Income from reversal of write-
3 no. 40 EStG/ s. 8b(1,4) KStG downs, section 3 no. 40
EStG/section 8b(2) KStG
GK 2656 Income from shares in
corporations (affiliated 2715 Income from reversal of write-
companies), s. 3 no. 40 EStG/ s. downs of current assets
8b(1) KStG excluding inventories
2657 Interest income s. 233a AO, GK 2716 Income from reversal of write-
taxable downs of current assets,
section 3 no. 40 EStG/section
K 2658 Interest income s. 233a AO, tax-
8b(3) sentence 8 KStG
exempt (Schedule A KSt)
2720 Income from disposal of fixed
2659 Other interest and similar
assets
income from affiliated
companies GK 2723 Income from disposal of shares
in corporations (long-term
Other operating 2660 Currency translation gains
financial assets), section 3 no.
income (TC)
40 EStG/section 8b(2) KStG
2661 Currency translation gains (not
2725 Income from disposal of
s. 256a HGB)
current assets (excluding
2666 Income from remeasurement inventories)
of cash funds
GK 2726 Income from disposal of
Other interest and 2670 Discounts received current assets (excluding
similar income inventories), section 3 no. 40
2679 Discounts received from EStG/section 8b(2) KStG
affiliated companies 2727 Income from reversal of tax
2680 Income similar to interest reserve under s. 6b(3) EStG
income 2728 Income from reversal of tax
GK 2682 Tax-exempt interest income reserve under s. 6b(10) EStG
from discounting of provisions SB 2729 Income from reversal of
2683 Interest income from the replacement reserve under
discounting of liabilities R.6.6 EStR
2684 Interest income from the 2730 Income from reduction in
discounting of provisions global valuation allowances on
receivables

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Balance sheet / profit Program 2 Balance sheet / profit Program 2
and lost item linkage Deferral Accounts and lost item linkage Deferral Accounts

Other operating 2731 Income from reduction in Withdrawals from 2798 Withdrawals from special
income (TC) specific valuation allowances reserve for shares in reserves for capitalised own
on receivables a parent or majority shares
2732 Income from recoveries of investor
receivables previously written Withdrawals from 2799 Withdrawals from other
off other revenue revenue reserves
2735 Income from reversal of reserves
provisions Withdrawals from 2840 Withdrawals from reserve for
2736 Income from remission of reserve for shares in shares in a parent or majority
liabilities a parent or majority investor
SB investor
2737 Income from reversal of tax
reserve under s. 4g EStG Withdrawals from F 2841 Withdrawals from collectively
SB other revenue held reserves (with breakdown
2738 Income from reversal of tax
reserves for statement of changes in
reserves under s. 52(16) EStG
capital account)
SB 2739 Income from reversal of tax
2850 Withdrawals from other
reserves (investment reserves
revenue reserves (co-
under s. 7g(2) EStG)
operatives)
2740 Income from reversal of tax
Retained profits or 2860 Retained profits brought
reserve
accumulated losses forward after appropriation of
SB 2741 Income from reversal of brought forward net profit
accelerated tax depreciation
F 2865 Retained profits brought
2742 Insurance recoveries and forward after appropriation of
compensation payments net profit (with breakdown for
2743 Investment subsidies (taxable) statement of changes in capital
GK 2744 Investment grants (tax-exempt) accounts)
Income from capital K 2745 Income from capital decrease F 2867 Accumulated losses brought
decrease forward after appropriation of
Other operating GK 2746 Tax-exempt income from net profit (with breakdown for
income (TC) reversal of tax reserves statement of changes in capital
accounts)
GK 2747 Other tax-exempt operating
income 2868 Accumulated losses brought
forward after appropriation of
2749 Refunds Act on
net profit
Reimbursement of Employers'
Expenses (AAG) Carried forward 2869 Balance carried forward
(income statement)
Sales 2750 Income from real estate
Advance 2870 Advance distribution
U AM 2751 Rental and lease income, VAT-
distribution/distributi
exempt s. 4 no. 12 UStG
on resolved for the
U AM 2752 Rental and lease income, 19% financial year
VAT
Other operating 2890 Allocated imputed business
R 2753 (reserved account) expenses (TC) owner’s remuneration
-54
2891 Allocated imputed rental and
Other operating 2760 Income from capitalisation of lease payments
income (TC) assets acquired free of charge
2892 Allocated imputed interest
2762 Reimbursements, refunds and
2893 Allocated imputed
credit entries relating to prior
depreciation, amortisation and
periods
write-downs
Sales 2764 Income from administrative
2894 Allocated imputed business
expense allocations
risks
Loss transfer K 2790 Income from loss absorption
2895 Allocated imputed wages for
Income from profits 2792 Income from profits received non-compensated employees
received under under a profit pooling
R 2900 (reserved account)
profit pooling, profit agreement
and loss transfer, or
partial profit transfer
agreements (parent)
GK 2794 Income from profits received
under a profit and loss transfer
or partial profit transfer
agreement
Withdrawals from 2795 Withdrawals from capital
capital reserves reserves
Withdrawals from 2796 Withdrawals from legal reserve
revenue reserves, of
which from legal
reserve
Withdrawals from 2797 Withdrawals from reserves
reserves provided provided for by the articles of
for by the articles of association
association

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Balance sheet / profit Program 3 Balance sheet / profit Program 3
and lost item linkage Incoming goods and inventories and lost item linkage Incoming goods and inventories

Cost of raw 3000 Raw materials, consumables Cost of purchased 3100 Purchased services
materials, and supplies services
consumables and AV 3106 Purchased services, 19% input
supplies, and of tax
purchased
R 3107 (reserved account)
merchandise
AV 3108 Purchased services, 7 % input
AV 3010 Cost of raw materials,
tax
-19 consumables and supplies, 7%
input tax 3109 Purchased services, no input tax

R 3020 (reserved account) U AV 3110 Construction services supplied

-29 by domestic contractor, 7%
input tax and 7% VAT
AV 3030 Cost of raw materials,
-39 consumables and supplies, 19% R 3111 (reserved account)
input tax -12

R 3040 (reserved account) U AV 3113 Other services supplied by a

-59 contractor in another EU
country, 7% input tax and 7%
U AV 3060 Cost of raw materials,
VAT
consumables and supplies,
intra-European Union R 3114 (reserved account)
acquisitions, 7% input tax and U AV 3115 Services supplied by foreign
7% VAT contractor, 7% input tax and
R 3061 (reserved account) 7% VAT

U AV 3062 Cost of raw materials, R 3116 (reserved account)

-63 consumables and supplies, -19
intra-European Union U AV 3120 Construction services supplied
acquisitions, 19% input tax and -21 by domestic contractor, 19%
19% VAT input tax and 19% VAT
R 3064 (reserved account) R 3122 (reserved account)
-65 U AV 3123 Other services supplied by a
U AV 3066 Cost of raw materials, contractor in another EU
consumables and supplies, country, 19% input tax and
intra-European Union 19% VAT
acquisitions, no input tax and R 3124 (reserved account)
7% VAT U AV 3125 Services supplied by foreign
U AV 3067 Cost of raw materials, -26 contractor, 19% input tax and
consumables and supplies, 19% VAT
intra-European Union R 3127 (reserved account)
acquisitions, no input tax and -29
19% VAT
U AV 3130 Construction services supplied
R 3068 (reserved account) by domestic contractor, no
-69 input tax, 7% VAT
AV 3070 Cost of raw materials, R 3131 (reserved account)
consumables and supplies, -32
5.5% input tax
U AV 3133 Other services supplied by a
AV 3071 Cost of raw materials, contractor in another EU
consumables and supplies, country, no input tax and 7%
10.7% input tax VAT
R 3072 (reserved account) R 3134 (reserved account)
-74
U AV 3135 Services supplied by foreign
U AV 3075 Cost of raw materials, contractor, no input tax, 7%
consumables and supplies from VAT
a VAT warehouse, s. 13a UStG,
R 3136 (reserved account)
7% input tax and 7% VAT
-39
U AV 3076 Cost of raw materials,
U AV 3140 Construction services supplied
consumables and supplies from
-41 by domestic contractor, no
a VAT warehouse, s. 13a UStG,
input tax, 19% VAT
19% input tax and 19% VAT
R 3142 (reserved account)
R 3077 (reserved account) U AV 3143 Other services supplied by a
-88 contractor in another EU
country, no input tax and 19%
U AV 3089 Cost of raw materials,
VAT
consumables and supplies as
last purchaser in a triangular R 3144 (reserved account)
transaction, 19% input tax and U AV 3145 Services supplied by foreign
19% VAT -46 contractor, no input tax, 19%
3090 Fuels (production) VAT
AV 3091 Fuels (production), 7% input tax R 3147 (reserved account)
-49
AV 3092 Fuels (production), 19% input
tax S/AV 3150 Cash discounts received on
services for which recipient
R 3093 (reserved account)
bears tax liability under section
-98
13b UStG

it.-no. 11057 2018-01-01 Standard Chart of Accounts (SKR 03) Copyright form, reprint - even in extracts - forbidden page 15
Balance sheet / profit Program 3 Balance sheet / profit Program 3
and lost item linkage Incoming goods and inventories and lost item linkage Incoming goods and inventories

Cost of purchased U S/AV 3151 Cash discounts received on Cost of raw R 3500 (reserved account)
services services for which recipient materials, -04
bears tax liability under section consumables and
13b UStG, 19% input tax and supplies, and of
19% VAT purchased
R 3152 (reserved account) merchandise
S/AV 3153 Cash discounts received on AV 3505 Cost of merchandise, 5.5%
services for which recipient -09 input tax
bears tax liability under section R 3510 (reserved account)
13b UStG, no input tax, with -39
VAT AV 3540 Cost of merchandise, 10.7%
U S/AV 3154 Cash discounts received on -49 input tax
services for which recipient U AV 3550 Tax-exempt intra-European
bears tax liability under section Union acquisitions
13b UStG, no input tax, 19%
3551 Cost of merchandise in a third
VAT
country, taxable
R 3155 (reserved account)
3552 Acquisition by 1st purchaser in
-59
a triangular transaction
3160 Services under s. 13b UStG,
U AV 3553 Purchase of merchandise as
with input tax deduction
last purchaser in a triangular
3165 Services under s. 13b UStG, transaction, 19% input tax and
without input tax deduction 19% VAT
GK 3170 Purchased services (rent/lease R 3554 (reserved account)
for movable property) -57
GK 3175 Purchased services (rent/lease 3558 Cost of merchandise in another
for immovable property) EU country, taxable
GK 3180 Purchased services 3559 Tax-exempt imports
(recompense for rights and
U AV 3560 Merchandise from a VAT
licences)
warehouse, section 13a UStG,
G 3185 Purchased services 7% input tax and 7% VAT
(remuneration for rental and
R 3561 (reserved account)
lease of assets - corresponds to
-64
special business income)
U AV 3565 Merchandise from a VAT
Cost of raw 3200 Cost of merchandise
warehouse, section 13a UStG,
materials,
19% input tax and 19% VAT
consumables and
supplies, and of R 3566 (reserved account)
purchased -69
merchandise 3600 Non-deductible input tax
AV 3300 Cost of merchandise, 7% input -09
-09 tax 3610 Non-deductible input tax, 7%
R 3310 (reserved account) -19
-48 R 3620 (reserved account)
3349 Cost of merchandise without -29
input tax deduction R 3650 (reserved account)
AV 3400 Cost of merchandise, 19% -59
-09 input tax 3660 Non-deductible input tax, 19%
R 3410 (reserved account) -69
-19 3700 Trade discounts
U AV 3420 Intra-European Union 3701 Trade discounts on cost of raw
-24 acquisitions, 7% input tax and materials, consumables and
7% VAT supplies
U AV 3425 Intra-European Union AV 3710 Trade discounts, 7% input tax
-29 acquisitions, 19% input tax and -11
19% VAT R 3712 (reserved account)
U AV 3430 Intra-European Union -13
acquisitions, no input tax and AV 3714 Trade discounts on cost of raw
7% VAT materials, consumables and
R 3431 (reserved account) supplies, 7% input tax
-34 AV 3715 Trade discounts on cost of raw
U AV 3435 Intra-European Union materials, consumables and
acquisitions, no input tax and supplies, 19% input tax
19% VAT R 3716 (reserved account)
R 3436 (reserved account) U AV 3717 Trade discounts on cost of raw
-39 materials, consumables and
U AV 3440 Intra-European Union supplies, intra-EU acquisitions,
acquisition of new vehicles 7% input tax and 7% VAT
from supplier without VAT U AV 3718 Trade discounts on cost of raw
identification number, 19% materials, consumables and
input tax and 19% VAT supplies, intra-EU acquisitions,
R 3441 (reserved account) 19% input tax and 19% VAT
-49 R 3719 (reserved account)

page 16 it.-no. 11057 2018-01-01 Standard Chart of Accounts (SKR 03) Copyright form, reprint - even in extracts - forbidden
Balance sheet / profit Program 3 Balance sheet / profit Program 3
and lost item linkage Incoming goods and inventories and lost item linkage Incoming goods and inventories

Cost of raw AV 3720 Trade discounts, 19% input tax Cost of raw 3753 Volume discounts received on
materials, -21 materials, cost of raw materials,
consumables and consumables and consumables and supplies
supplies, and of supplies, and of
purchased purchased
merchandise merchandise
R 3722 (reserved account) AV 3754 Volume discounts received on
R 3723 (reserved account) cost of raw materials,
consumables and supplies, 7%
U AV 3724 Trade discounts on intra-
input tax
European Union acquisitions,
7% input tax and 7% VAT AV 3755 Volume discounts received on
cost of raw materials,
U AV 3725 Trade discounts on intra-
consumables and supplies, 19%
European Union acquisitions,
input tax
19% input tax and 19% VAT
R 3756 (reserved account)
R 3726 (reserved account)
-59
R 3727 (reserved account)
AV 3760 Volume discounts received,
-29
-61 19% input tax
S/AV 3730 Cash discounts received
R 3762 (reserved account)
S/AV 3731 Cash discounts received, 7% -68
input tax
3769 Volume discounts received
R 3732 (reserved account)
3770 Rebates received
S/AV 3733 Cash discounts received on
AV 3780 Rebates received, 7% input tax
cost of raw materials,
-81
consumables and supplies
R 3782 (reserved account)
S/AV 3734 Cash discounts received on
cost of raw materials, 3783 Rebates received on cost of
consumables and supplies, 7% raw materials, consumables
input tax and supplies
R 3735 (reserved account) AV 3784 Rebates received on cost of
raw materials, consumables
S/AV 3736 Cash discounts received, 19%
and supplies, 7% input tax
input tax
AV 3785 Rebates received on cost of
R 3737 (reserved account)
raw materials, consumables
S/AV 3738 Cash discounts received on and supplies, 19% input tax
cost of raw materials,
R 3786 (reserved account)
consumables and supplies, 19%
-87
input tax
S/AV 3788 Cash discounts received on
R 3739 (reserved account)
cost of raw materials,
-40
consumables and supplies,
U S/AV 3741 Cash discounts received on 10.7% input tax
cost of raw materials,
R 3789 (reserved account)
consumables and supplies,
taxable intra-European Union AV 3790 Rebates received, 19% input tax
acquisitions, 19% input tax and -91
19% VAT U AV 3792 Cash discounts received on
R 3742 (reserved account) cost of raw materials,
consumables and supplies as
U S/AV 3743 Cash discounts received on
last purchaser in a triangular
cost of raw materials,
transaction, 19% input tax and
consumables and supplies,
19% VAT
taxable intra-European Union
acquisitions, 7% input tax and U AV 3793 Cash discounts received on
7% VAT purchase of merchandise as
last purchaser in a triangular
S/AV 3744 Cash discounts received on raw
transaction, 19% input tax and
materials, consumables and
19% VAT
supplies, taxable intra-
European Union acquisitions S/AV 3794 Cash discounts received, 5.5%
input tax
S/AV 3745 Cash discounts received on
taxable intra-European Union R 3795 (reserved account)
acquisitions S/AV 3796 Cash discounts received, 10.7%
U S/AV 3746 Cash discounts received on input tax
taxable intra-European Union R 3797 (reserved account)
acquisitions, 7% input tax and S/AV 3798 Cash discounts received on
7% VAT cost of raw materials,
R 3747 (reserved account) consumables and supplies,
U S/AV 3748 Cash discounts received on 5.5% input tax
taxable intra-European Union R 3799 (reserved account)
acquisitions, 19% input tax and 3800 Delivery costs
19% VAT
3830 Empties
R 3749 (reserved account)
3850 Customs and import duties
AV 3750 Volume discounts received, 7%
3950 Changes in inventories of
-51 input tax
-54 purchased merchandise
R 3752 (reserved account)

it.-no. 11057 2018-01-01 Standard Chart of Accounts (SKR 03) Copyright form, reprint - even in extracts - forbidden page 17
Balance sheet / profit Program 3 Balance sheet / profit Program 3
and lost item linkage Incoming goods and inventories and lost item linkage Incoming goods and inventories

Cost of raw 3955 Changes in inventories of raw

materials, -59 materials, consumables and
consumables and supplies
supplies, and of
purchased
merchandise
3960 Changes in inventories of raw
-69 materials, consumables and
supplies, and of purchased
merchandise
Raw materials, 3970 Inventories of raw materials,
consumables and -79 consumables and supplies
supplies
Finished goods and 3980 Merchandise inventories
merchandise -89
Cost of raw 3990 Allocated material costs (contra
materials, -99 account 4000-99)
consumables and
supplies, and of
purchased
merchandise

page 18 it.-no. 11057 2018-01-01 Standard Chart of Accounts (SKR 03) Copyright form, reprint - even in extracts - forbidden
Balance sheet / profit Program 4 Balance sheet / profit Program 4
and lost item linkage Operating expenses and lost item linkage Operating expenses

Cost of raw 4000 Cost of raw materials, Wages and salaries 4156 Expenses from change in
materials, -99 consumables and supplies, and provisions for vacation pay
consumables and of purchased merchandise 4157 Expenses from change in
supplies, and of provisions for vacation pay for
purchased shareholder-managers
merchandise
G 4158 Expenses from change in
Wages and salaries 4100 Wages and salaries provisions for vacation pay for
4110 Wages salaried partners, section 15
4120 Salaries EStG (corresponds to special
business income)
4124 Managing director salaries of
shareholders of limited liability 4159 Expenses from change in
company (GmbH) provisions for vacation pay for
marginal part-time workers
4125 Salaries of spouses
Social security, post- 4160 Pension funds
K 4126 Management bonuses paid to
employment and
shareholder managers
other employee
4127 Managing director salaries benefit costs
G 4128 Remuneration of salaried 4165 Cost of old age pensions
partners, section 15 EStG
4166 Post-employment benefit costs
(corresponds to special
for shareholder managers
business income)
4167 Flat-rate tax on other benefits
K 4129 Management bonuses paid to
(e.g. direct insurance policies)
employees
G 4168 Cost of old-age pensions of
Social security, post- 4130 Statutory social security
salaried partners, section 15
employment and expenses
EStG (corresponds to special
other employee
business income)
benefit costs
4169 Employee benefit expenses
G 4137 Statutory social security
expenses for salaried partners, Wages and salaries 4170 Capital-forming payments
section 15 EStG (corresponds 4175 Travel expense reimbursement
to special business income) – home/workplace
4138 Contributions to occupational 4180 Tips
health and safety agency 4190 Casual labour wages
Other operating 4139 Disabled persons equalisation 4194 Flat-rate taxes for marginal
expenses (TC) levy part-time workers
Social security, post- 4140 Voluntary social benefits not 4195 Wages for marginal part-time
employment and subject to wage tax work
other employee
4196 Flat-rate taxes for shareholder
benefit costs
managers
4141 Other social security costs
G 4197 Flat-rate taxes for salaried
4144 Social security contributions for partners, section 15 EStG
marginal part-time workers (corresponds to special
Wages and salaries 4145 Voluntary social benefits business income)
subject to wage tax 4198 Flat-rate taxes for employees
4146 Voluntary non-cash benefits 4199 Flat-rate tax on casual labour
provided to marginal part-time wages
workers
Other operating 4200 Occupancy costs
4147 Voluntary non-cash benefits expenses (TC)
provided to shareholder
GK 4210 Rent (immovable property)
managers
GK 4211 Expenses for rented or leased
G 4148 Voluntary non-cash benefits
immovable property that must
provided to salaried partners,
be added back under trade tax
section 15 EStG (corresponds
law
to special business income)
4212 Rent/expenses for maintaining
4149 Flat-rate tax on other benefits
two residences (business owner)
(e.g. travel allowances)
4150 Sick pay supplements
GK 4215 Leases (immovable property)
4151 Non-cash benefits and services
G 4219 Remuneration of partners for
provided to marginal part-time
rental of their immovable
workers
property, section 15 EStG
4152 Non-cash benefits and services (corresponds to special
provided to employees business income)
4153 Non-cash benefits and services GK 4220 Real property leases
provided to shareholder (immovable property)
managers
K 4222 Remuneration of partners for
G 4154 Non-cash benefits and services rental and lease of their
provided to salaried partners, immovable property
section 15 EStG (corresponds
4228 Incidental rental and lease
to special business income)
expenses, not added back for
4155 Employment agency subsidies trade tax purposes
(credit balances)

it.-no. 11057 2018-01-01 Standard Chart of Accounts (SKR 03) Copyright form, reprint - even in extracts - forbidden page 19
Balance sheet / profit Program 4 Balance sheet / profit Program 4
and lost item linkage Operating expenses and lost item linkage Operating expenses

Other operating G 4229 Remuneration of partners for Other operating GK 4636 Gifts, non-deductible, with s.
expenses (TC) lease of their immovable expenses (TC) 37b EStG
property, section 15 EStG GK 4637 Flat-rate taxes on non-cash
(corresponds to special benefits and gifts, non-
business income) deductible
4230 Heating 4638 Gifts used exclusively for
4240 Gas, electricity, water operating purposes
4250 Cleaning 4639 Non-cash benefits, with s. 37b
4260 Maintenance of operating EStG
premises 4640 Corporate hospitality expenses
4270 Levies for real property used 4650 Entertainment expenses
for operating purposes 4651 Other business expenses with
4280 Other occupancy costs limited deductibility
4288 Costs of home office (deductible portion)
(deductible portion) GK 4652 Other business expenses with
G 4289 Costs of home office (non- limited deductibility (non-
deductible portion) deductible portion)
4290 Cost of real estate, operating 4653 Small gifts
4300 Non-deductible input tax GK 4654 Non-deductible entertainment
expenses
4301 Non-deductible input tax, 7%
GK 4655 Non-deductible business
R 4304 (reserved account)
expenses from advertising and
-05
corporate hospitality expenses
4306 Non-deductible input tax, 19%
4660 Employee travel expenses
Taxes on income GK 4320 Trade tax
4663 Employee travel expenses, cost
Other taxes 4340 Other taxes of travel
4350 Excise taxes (other taxes) 4664 Employee travel expenses,
4355 Eco tax additional subsistence costs
Other operating 4360 Insurance premiums 4666 Employee travel expenses,
expenses (TC) accommodation costs
4366 Building insurance R 4667 (reserved account)
4370 Net insurance premium for 4668 Employee mileage
future pension benefit liability reimbursement
4380 Contributions 4670 Business owner travel expenses
4390 Other levies G 4672 Business owner travel expenses
4396 Tax-deductible late filing (non-deductible portion)
penalties and administrative 4673 Business owner travel
fines expenses, cost of travel
GK 4397 Non-tax deductible late filing 4674 Business owner travel
penalties and administrative expenses, additional
fines subsistence costs
4400 (free text) R 4675 (reserved account)
-99 4676 Business owner travel
4500 Vehicle expenses expenses, accommodation
Other taxes 4510 Motor vehicle tax costs and incidental travel
Other operating 4520 Motor vehicle insurance expenses
expenses (TC) R 4677 (reserved account)
4530 Current motor vehicle 4678 Travel between home and
operating costs workplace and travel to family
4540 Motor vehicle repairs home (deductible portion)
GK 4550 Garage rent G 4679 Travel between home and
workplace and travel to family
4560 Road tolls
home (non-deductible portion)
GK 4570 Operating leases (motor
4680 Travel between home and
vehicles)
workplace and travel to family
4580 Other motor vehicle expenses home (credit balance)
4590 Motor vehicle expenses for 4681 Additional subsistence
private vehicles used for expenses in connection with
business purposes maintaining two residences
4595 Third-party vehicle expenses (business owner)
4600 Advertising costs R 4685 (reserved account)
4605 Giveaways 4700 Selling and distribution
4630 Gifts, deductible, without s. 37b expenses
EStG 4710 Packaging materials
4631 Non-cash benefits to third 4730 Outgoing freight
parties, deductible, s. 37b EStG 4750 Transport insurance
4632 Flat-rate taxes on gifts and non- 4760 Selling commissions
cash benefits, deductible
4780 Third-party services
GK 4635 Gifts, non-deductible, without (distribution)
s. 37b EStG

page 20 it.-no. 11057 2018-01-01 Standard Chart of Accounts (SKR 03) Copyright form, reprint - even in extracts - forbidden
Balance sheet / profit Program 4 Balance sheet / profit Program 4
and lost item linkage Operating expenses and lost item linkage Operating expenses

Other operating 4790 Warranty expenses Amortisation and 4855 Immediate write-off of low-
expenses (TC) write-downs of value assets
4800 Repairs and maintenance of intangible fixed
technical equipment and assets and
machinery depreciation and
write-downs of
4801 Building repairs and
tangible fixed assets
maintenance
4860 Depreciation and amortisation
4805 Repairs and maintenance of
of capitalised low-value assets
other equipment, operating
and office equipment 4862 Write-downs of assets
(collective item)
4806 Hardware and software
maintenance expenses 4865 Write-downs of capitalised low-
value assets
4808 Addition to provision for
Write-downs of long- HB 4866 Write-downs of long-term
internal expenses
term financial assets financial assets (not permanent)
4809 Other repairs and maintenance
and securities
GK 4810 Operating leases movable classified as current
assets for technical equipment assets
and machinery
4870 Write-downs of long-term
Amortisation and 4815 Finance leases financial assets (permanent)
write-downs of
GK 4871 Write-downs of long-term
intangible fixed
financial assets, s. 3 no. 40
assets and
EStG/ s. 8b(3) KStG (permanent)
depreciation and
write-downs of GK 4872 Expenses due to share of loss
tangible fixed assets of industrial and independent
partnerships, s. 8 GewStG or s.
R 4820 (reserved account)
18 EStG 8)
4822 Amortisation of intangible fixed
SB GK 4873 Write-downs of long-term
assets
financial assets due to section
HB 4823 Amortisation of internally 6b EStG reserve, section 3 no.
generated intangible fixed 40 EStG/section 8b(3) KStG
assets
SB 4874 Write-downs of long-term
4824 Goodwill amortisation and financial assets due to section
write-downs 6b EStG reserve
4825 Goodwill write-downs 4875 Write-downs of securities
4826 Write-downs of intangible fixed classified as current assets
assets GK 4876 Write-downs of securities
HB 4827 Write-downs of internally classified as current assets,
generated intangible fixed section 3 no. 40 EStG/section
assets 8b(3) KStG
4830 Depreciation of tangible fixed 4877 Write-downs of long-term
assets (excluding depreciation financial assets - affiliated
of motor vehicles and buildings) companies
4831 Depreciation of buildings 4878 Write-downs of securities
4832 Depreciation of motor vehicles classified as current assets -
4833 Depreciation of share of affiliated companies
building attributable to home Write-downs of 4880 Write-downs of other current
office current assets to the assets (if unusually high)
4840 Write-downs of tangible fixed extent that they
assets exceed the write-
downs that are usual
4841 Write-downs for extraordinary
for the corporation
technical and economic wear
and tear of buildings 4882 Write-downs of current assets
due to tax rules (unusually high)
4842 Write-downs for extraordinary
technical and economic wear Other operating 4886 Write-downs of current assets
and tear of motor vehicles expenses (TC) excluding inventories and
securities classified as current
4843 Write-downs for extraordinary
assets (normal amount)
technical and economic wear
and tear of other assets 4887 Write-downs of current assets
due to tax reasons, excluding
SB 4850 Write-downs of tangible fixed
inventories and securities
assets due to special tax rules
classified as current assets
SB 4851 Accelerated tax depreciation, s. (normal amount)
7g(5) EStG (excluding motor
Write-downs of 4892 Write-downs of raw materials,
vehicles)
current assets to the consumables and
SB 4852 Accelerated tax depreciation, s. extent that they supplies/merchandise (if
7g(5) EStG (motor vehicles) exceed the write- unusually high)
SB 4853 Reduction in cost in downs that are usual
accordance with section 7g(2) for the corporation
EStG (excl. motor vehicles) 4893 Write-downs of finished goods
SB 4854 Reduction in cost in and work in progress (if
accordance with section 7g(2) unusually high)
EStG (for motor vehicles)

it.-no. 11057 2018-01-01 Standard Chart of Accounts (SKR 03) Copyright form, reprint - even in extracts - forbidden page 21
Balance sheet / profit Program 4 Balance sheet / profit Program 4
and lost item linkage Operating expenses and lost item linkage Operating expenses

Other operating 4900 Other operating expenses Other operating 4995 Imputed wages for non-
expenses (TC) expenses (TC) compensated employees
4902 Interim account for expenses in 4996 Cost of sales
another country for which 4997 Administrative expenses
input tax reimbursement is
4998 Selling expenses
possible
4999 Contra account 4996-4998
4905 Other regular operating
expenses
4909 Purchased services/third-party
services
4910 Postage
4920 Telephone
4925 Fax and Internet costs
4930 Office supplies
4940 Newspapers, books (specialist
literature)
4945 Training costs
4946 Voluntary social benefits
G 4948 Remuneration of partners,
section 15 EStG (corresponds
to special business income)
G 4949 Liability compensation paid to
partners, section 15 EStG
(corresponds to special
business income)
4950 Legal and consulting costs
4955 Bookkeeping costs
4957 Period-end closing and audit
costs
K 4958 Remuneration paid to
shareholders for rental or lease
of their movable property
G 4959 Remuneration paid to partners
for rental or lease of their
movable property, section 15
EStG (corresponds to special
business income)
GK 4960 Rent of fixtures and fittings
(movable assets)
GK 4961 Leases (movable assets)
GK 4963 Expenses for rented or leased
movable assets that must be
added back under trade tax law
GK 4964 Expenses for temporary
transfer of rights (licences,
concessions)
GK 4965 Operating leases movable
assets for operating and office
equipment
4969 Environmental remediation and
waste disposal expenses
4970 Incidental monetary
transaction costs
GK 4975 Expenses from shares in
corporations, sections 3 no. 40,
3c EStG/section 8b(1,4) KStG
GK 4976 Costs to sell, section 3 no. 40
EStG/section 8b(2) KStG
4980 Operating supplies
4984 Refunds by co-operatives to
members
4985 Tools and minor equipment
4990 Imputed business owner’s
remuneration
4991 Imputed rent/leasing expenses
4992 Imputed interest
4993 Imputed depreciation,
amortisation and write-downs
4994 Imputed business risks

page 22 it.-no. 11057 2018-01-01 Standard Chart of Accounts (SKR 03) Copyright form, reprint - even in extracts - forbidden
Balance sheet / profit Program 5 Balance sheet / profit Program 5
and lost item linkage and lost item linkage

Other operating 5000 (free text)

expenses (TC) -99

it.-no. 11057 2018-01-01 Standard Chart of Accounts (SKR 03) Copyright form, reprint - even in extracts - forbidden page 23
Balance sheet / profit Program 6 Balance sheet / profit Program 6
and lost item linkage and lost item linkage

Other operating 6000 (free text)

expenses (TC) -99

page 24 it.-no. 11057 2018-01-01 Standard Chart of Accounts (SKR 03) Copyright form, reprint - even in extracts - forbidden
Balance sheet / profit Program 7 Balance sheet / profit Program 7
and lost item linkage Inventory and lost item linkage Inventory

Work in progress 7000 Work in progress (inventories)

7050 Unfinished goods (inventories)
7080 Services in progress
Construction 7090 Construction contracts in
contracts in progress progress
Orders in progress 7095 Orders in progress
Finished goods and 7100 Finished goods and
merchandise merchandise (inventories)
7110 Finished goods (inventories)
7140 Merchandise (inventories)
-99

it.-no. 11057 2018-01-01 Standard Chart of Accounts (SKR 03) Copyright form, reprint - even in extracts - forbidden page 25
Balance sheet / profit Program 8 Balance sheet / profit Program 8
and lost item linkage Revenues and lost item linkage Revenues

Sales 8000 (free text) Sales U AM 8335 Revenue from supplies of

-99 mobile telephony devices,
U AM 8100 Tax-exempt sales, section 4 no. tablet computers, game
-04 8 ff. UStG consoles and integrated
circuits for which the recipient
U AM 8105 Tax-exempt sales under section
bears VAT under s. 13b UStG
4 no. 12 UStG (rental and
leasing) U AM 8336 Revenue from other services
taxable in another EU country,
U AM 8110 Other tax-exempt sales,
for which the recipient bears
domestic
tax liability
U AM 8120 Tax-exempt sales, section 4 no.
U AM 8337 Revenue from services for
1a UStG
which the recipient bears the
U AM 8125 Tax-exempt intra-European tax liability under section 13b
Union deliveries, section 4 no. UStG
1b UStG
U AM 8338 Revenue from services taxable
R 8128 (reserved account) in a third country, not subject
U AM 8130 Deliveries by first purchaser in to domestic taxation
triangular transactions (EU), U AM 8339 Revenue from services taxable
section 25 b(2) UStG in another EU country, not
U AM 8135 Tax-exempt intra-European subject to domestic taxation
Union deliveries of new U AM 8340 Revenue, 16% VAT
vehicles to purchasers without -49
VAT identification number
U AM 8400 Revenue, 19% VAT
U AM 8140 Tax-exempt offshore sales, etc. -09
U AM 8150 Other tax-exempt sales (e.g. U AM 8410 Revenue, 19% VAT
section 4 nos. 2-7 UStG)
R 8411 (reserved account)
U AM 8160 Tax-exempt sales without input -49
tax deduction, part of total
8499 Incidental income (related to
sales, section 4 UStG
purchases)
U AM 8165 Tax-exempt sales without input
8500 Special business income,
tax deduction, part of total sales
remuneration for work
performed
8190 Revenue taxed at average rates
8501 Special business income,
under section 24 UStG
rental/lease income
U AM 8191 Revenue, ss. 25 and 25a UStG,
8502 Special business income,
19% VAT
interest income
R 8192 (reserved account)
8503 Special business income,
8193 Revenue, ss. 25 and 25a UStG, liability compensation
no VAT
8504 Special business income,
U AM 8194 Revenue from travel services, s. pension payments
25(2) UStG, tax-exempt
8505 Special business income, other
U 8195 Revenue of VAT-exempt small special business income
business as defined by section
Sales 8510 Commission revenue
19(1) UStG
R 8511 (reserved account)
U AM 8196 Revenue from gaming
-13
machines, 19% VAT
U AM 8514 Tax-exempt commission
R 8197 (reserved account)
revenue, section 4 no. 8 ff. UStG
-98
U AM 8515 Tax-exempt commission
8200 Revenue
revenue, section 4 no. 5 UStG
U AM 8300 Revenue, 7% VAT
U AM 8516 Commission revenue, 7% VAT
-09
R 8517 (reserved account)
U AM 8310 Revenue from intra-European
-18
-14 Union supplies of goods and
services subject to domestic U AM 8519 Commission revenue, 19% VAT
taxation, 7% VAT 8520 Revenue from waste recycling
U AM 8315 Revenue from intra-European 8540 Revenue from empties
-19 Union supplies of goods and 8570 Other income from
services subject to domestic commissions, licences and
taxation, 19% VAT patents
8320 Revenue from supplies of R 8571 (reserved account)
-29 goods and services taxable in -73
another EU country
U AM 8574 Other income from
R 8330 (reserved account) commissions, licences and
U 8331 Revenue from taxable patents, tax-exempt, s. 4(8) ff.
electronic services in another UStG
EU country U AM 8575 Other income from
R 8332 (reserved account) commissions, licences and
-34 patents, tax-exempt, s. 4(5)
UStG
U AM 8576 Other income from
commissions, licences and
patents, 7% VAT

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Balance sheet / profit Program 8 Balance sheet / profit Program 8
and lost item linkage Revenues and lost item linkage Revenues

Sales R 8577 (reserved account) Sales U AM 8702 Sales allowances on tax-

-78 exempt sales under section 4
U AM 8579 Other income from no. 2-7 UStG
commissions, licences and U AM 8703 Sales allowances on other tax-
patents, 19% VAT exempt sales without input tax
EÜR 8580 Statistical account, revenue at deduction
general VAT rate (cash basis U AM 8704 Sales allowances on other tax-
accounting) exempt sales with input tax
EÜR 8581 Statistical account, revenue at deduction
reduced VAT rate (cash basis U AM 8705 Sales allowances on tax-
accounting) exempt sales under section 4
EÜR 8582 Statistical account, tax-exempt no. 1a UStG
and untaxed revenue (cash U AM 8706 Reductions in revenue for tax-
basis accounting) free intra-community triangular
EÜR 8589 Contra account 8580-8582 if transactions as per Sect. 25b (2,
revenue is classified by tax 4) of the German VAT Act
rates (cash basis accounting) (UStG)
Other operating 8590 Allocated other non-cash U AM 8710 Sales allowances, 7% VAT
income (TC) benefits (excluding goods) -11
U AM 8591 Non-cash benefits, 7% VAT R 8712 (reserved account)
(goods) -19
R 8594 (reserved account) U AM 8720 Sales allowances, 19% VAT
-21
U AM 8595 Non-cash benefits, 19% VAT
(goods) R 8722 (reserved account)
R 8596 (reserved account) R 8723 (reserved account)
-97 U AM 8724 Sales allowances on tax-
8600 Other regular operating exempt intra-European Union
revenue deliveries
8603 Other operating income U AM 8725 Sales allowances on intra-
European Union supplies of
8604 Reimbursed input tax, other
goods and services subject to
countries
domestic taxation, 7% VAT
8605 Other regular operating income
U AM 8726 Sales allowances on intra-
8606 Other operating income from European Union supplies of
affiliated companies goods and services subject to
Sales 8607 Other incidental income domestic taxation, 19% VAT
Other operating U AM 8609 Other regular operating 8727 Sales allowances on supplies of
income (TC) income tax-exempt, section 4 goods and services taxable in
no. 8 ff UStG another EU country
8610 Allocated other non-cash R 8728 (reserved account)
benefits R 8729 (reserved account)
U AM 8611 Allocated other non-cash S/AM 8730 Cash discounts granted
benefits from provision of car,
U S/AM 8731 Cash discounts granted, 7%
19% VAT
VAT
R 8612 (reserved account)
R 8732 (reserved account)
U AM 8613 Allocated other non-cash -35
benefits, 19% VAT
U S/AM 8736 Cash discounts granted, 19%
8614 Allocated other non-cash VAT
benefits, no VAT
R 8737 (reserved account)
U AM 8625 Other regular operating
U S/AM 8738 Cash discounts granted for
-29 income tax-exempt, e.g.
supplies of mobile telephony
section 4 nos. 2-7 UStG
devices, tablet computers,
U AM 8630 Other regular operating game consoles and integrated
-34 income, 7% VAT circuits for which the recipient
R 8635 (reserved account) bears the tax liability under s.
-39 13b UStG
U AM 8640 Other regular operating U S/AM 8741 Cash discounts granted for
-44 income, 19% VAT goods and services for which
R 8645 (reserved account) the recipient bears the tax
-48 liability under section 13b UStG
U AM 8649 Other regular operating U S/AM 8742 Cash discounts granted on
income, 16% VAT revenue from other services
Other interest and 8650 Revenue from interest and taxable in another EU country,
similar income discount charges for which the recipient bears
tax liability
8660 Revenue from interest and
discount charges from U S/AM 8743 Sales discounts granted on tax-
affiliated companies exempt intra-European Union
deliveries, section 4 no. 1b UStG
Sales 8700 Sales allowances
R 8744 (reserved account)
U AM 8701 Sales allowances on tax-
exempt sales under section 4
no. 8 ff. UStG

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Balance sheet / profit Program 8 Balance sheet / profit Program 8
and lost item linkage Revenues and lost item linkage Revenues

Sales S/AM 8745 Cash discounts granted on Other operating R 8830 (reserved account)
intra-European Union supplies income (TC) -36
of goods and services subject 8837 Revenue from sales of
to domestic taxation intangible fixed assets (book
U S/AM 8746 Cash discounts granted on gain)
intra-European Union supplies 8838 Revenue from sales of long-
of goods and services subject term financial assets (book
to domestic taxation, 7% VAT gain)
R 8747 (reserved account) GK 8839 Revenue from sales of long-
U S/AM 8748 Cash discounts granted on term financial assets, section 3
intra-European Union supplies no. 40 EStG/section 8b(2) KStG
of goods and services subject (book gain)
to domestic taxation, 19% VAT EÜR U AM 8850 Revenue from sales of current
R 8749 (reserved account) assets, 19% VAT, section 4(3)
U AM 8750 Volume discounts granted, 7% sentence 4 EStG
-51 VAT EÜR U AM 8851 Revenue from sales of current
R 8752 (reserved account) assets, VAT-exempt, section 4
-59 no. 8 ff UStG in conjunction
with section 4(3) sentence 4
U AM 8760 Volume discounts granted,
EStG
-61 19% VAT
EÜR UGK AM 8852 Revenue from sales of current
R 8762 (reserved account)
assets, VAT-exempt, section 4
-68
no. 8 ff UStG in conjunction
8769 Volume discounts granted with section 4(3) sentence 4
8770 Rebates granted EStG, section 3 no. 40
U AM 8780 Rebates granted, 7% VAT EStG/section 8b(2) KStG
-81 EÜR 8853 Revenue from sales of current
R 8782 (reserved account) assets under section 4(3)
-89 sentence 4 EStG
U AM 8790 Rebates granted, 19% VAT Other operating 8900 Non-cash withdrawals
-91 income (TC)
R 8792 (reserved account) 8905 Withdrawal of items, no VAT
-99 8906 Use of items for non-business
Other operating 8800 Revenue from sales of tangible purposes, no VAT
expenses (TC) fixed assets (book loss) R 8908 (reserved account)
U AM 8801 Revenue from sales of tangible -09
-06 fixed assets, 19% VAT (book U AM 8910 Withdrawal by business owner
loss) -13 for non-business purposes
U AM 8807 Revenue from sales of tangible (goods), 19% VAT
fixed assets, tax-exempt, R 8914 (reserved account)
section 4 no. 1a UStG (book U AM 8915 Withdrawal by business owner
loss) -16 for non-business purposes
U AM 8808 Revenue from sales of tangible (goods), 7% VAT
fixed assets, tax-exempt, U AM 8917 Withdrawal by business owner
section 4 no. 1b UStG (book for non-business purposes
loss) (goods), 7% VAT
R 8809 (reserved account) 8918 Use of items for non-business
-16 purposes, no VAT (use of
8817 Revenue from sales of telephone)
intangible fixed assets (book 8919 Withdrawal by business owner
loss) for non-business purposes
8818 Revenue from sales of long- (goods), no VAT
term financial assets (book loss) U AM 8920 Use of items for non-business
GK 8819 Revenue from sales of long- purposes, 19% VAT
term financial assets, section 3 U AM 8921 Use of items for non-business
no. 40 EStG/section 8b(3) KStG purposes, 19% VAT (use of
(book loss) vehicles)
Other operating U AM 8820 Revenue from sales of tangible U AM 8922 Use of items for non-business
income (TC) -25 fixed assets, 19% VAT (book purposes, 19% VAT (use of
gain) telephone)
R 8826 (reserved account) R 8923 (reserved account)
U AM 8827 Revenue from sales of tangible 8924 Use of items for non-business
fixed assets, tax-exempt, purposes, no VAT (use of
section 4 no. 1a UStG (book vehicles)
gain)
U AM 8925 Non-cash other services, 19%
U AM 8828 Revenue from sales of tangible -27 VAT
fixed assets, tax-exempt,
R 8928 (reserved account)
section 4 no. 1b UStG (book
gain) 8929 Non-cash other services, no
VAT
8829 Revenue from sales of tangible
fixed assets (book gain) U AM 8930 Use of items for non-business
purposes, 7% VAT

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Balance sheet / profit Program 8 Balance sheet / profit Program 8
and lost item linkage Revenues and lost item linkage Revenues

Other operating U AM 8931 Use of items for non-business

income (TC) purposes, 7% VAT
U AM 8932 Non-cash other services, 7%
VAT
U AM 8933 Non-cash other services, 7%
VAT
R 8934 (reserved account)
U AM 8935 Non-cash benefits, 19% VAT
-37
R 8938 (reserved account)
8939 Non-cash benefits, no VAT
U AM 8940 Non-cash benefits (goods),
-43 19% VAT
R 8944 (reserved account)
U AM 8945 Non-cash benefits (goods), 7%
-46 VAT
U AM 8947 Non-cash benefits (goods), 7%
VAT
R 8948 (reserved account)
8949 Non-cash benefits (goods), no
VAT
Sales 8950 Untaxed sales (internal sales)
8955 VAT reimbursements, e.g.
under s. 24 UStG
8959 Taxes directly related to sales
Increase or decrease 8960 Inventory changes – unfinished
in finished goods goods
inventories and
work in progress
8970 Inventory changes – services in
progress
Increase or decrease 8975 Inventory changes –
in construction construction contracts in
contracts in progress progress
Increase or decrease 8977 Inventory changes – orders in
in orders in progress progress
Increase or decrease 8980 Inventory changes – finished
in finished goods goods
inventories and
work in progress
Other own work 8990 Other own work capitalised
capitalised
GK 8994 Other own work capitalised
(borrowing costs attributable
to cost of sales)
HB 8995 Own work capitalised to
produce internally generated
intangible fixed assets

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Balance sheet / profit Program 9 Balance sheet / profit Program 9
and lost item linkage Carry-forward, Capital and Statistical Accounts and lost item linkage Carry-forward, Capital and Statistical Accounts

S 9000 Balances brought forward, G/L Capital shares of F 9146 General partner variable
accounts general partners capital - transfer of reserve
F 9001 Balances brought forward under section 6b EStG
-07 Capital share of F 9147 Limited partner variable
S 9008 Balances brought forward, limited partners capital - transfer of reserve
receivables under section 6b EStG
S 9009 Balances brought forward, R 9148 (reserved account)
payables -49
R 9060 (reserved account) Capital shares of F 9150 Fixed capital - other capital
general partners account adjustments, general
R 9069 (reserved account)
partner
F 9070 Open items, 2000
F 9151 Variable capital - other capital
F 9071 Open items, 2001 account adjustments, general
F 9072 Open items, 2002 partner
F 9073 Open items, 2003 F 9152 Accumulated loss carryforward
F 9074 Open items, 2004 account - other capital account
F 9075 Open items, 2005 adjustments, general partner

F 9076 Open items, 2006 F 9153 Capital account III - other

capital account adjustments,
F 9077 Open items, 2007
general partner
F 9078 Open items, 2008
Uncalled F 9154 Unpaid uncalled contributions
F 9079 Open items, 2009 contributions of to general partner capital -
F 9080 Open items, 2010 general partners other capital account
F 9081 Open items, 2011 adjustments, general partner
F 9082 Open items, 2012 Capital shares of F 9155 Allocation account for call
general partners obligations - other capital
F 9083 Open items, 2013
account adjustments, general
F 9084 Open items, 2014
partner
F 9085 Open items, 2015
R 9156 (reserved account)
F 9086 Open items, 2016 -59
F 9087 Open items, 2017 Capital share of F 9160 Limited partner capital - other
F 9088 Open items, 2018 limited partners capital account adjustments,
R 9089 (reserved account) limited partner
F 9090 Aggregate carryforwards F 9161 Variable capital - other capital
account account adjustments, limited
partner
R 9091 (reserved account)
F 9162 Loss adjustment account -
R 9092 (reserved account)
other capital account
R 9093 (reserved account) adjustments, limited partner
R 9094 (reserved account) F 9163 Capital account III - other
R 9095 (reserved account) capital account adjustments,
R 9096 (reserved account) limited partner
R 9097 (reserved account) Uncalled capital of F 9164 Unpaid uncalled contributions
R 9098 (reserved account) limited partners to limited partner capital -
other capital account
F 9101 Selling days
adjustments, limited partner
F 9102 Number of cash customers
Capital share of F 9165 Allocation account for call
F 9103 Number of employees limited partners obligations - other capital
F 9104 Unpaid persons account adjustments, limited
F 9105 Sales staff partner
F 9106 Business premises m2 R 9166 (reserved account)
-69
F 9107 Sales area m2
Capital shares of F 9170 Fixed capital - transfers,
F 9116 Number of invoices general partners general partner

F 9117 Number of credit customers, F 9171 Variable capital - transfers,

monthly general partner

F 9118 Number of credit customers, F 9172 Accumulated loss carryforward

cumulative account - transfers, general
partner
9120 Expansion investments
F 9173 Capital account III - transfers,
F 9130 .
general partner
F 9131 .
Uncalled F 9174 Unpaid uncalled contributions
9135 Orders received in financial year contributions of to general partner capital -
9140 Order books general partners transfers, general partner
Capital share of F 9141 Limited partner variable capital Capital shares of F 9175 Allocation account for call
limited partners general partners obligations - transfers, general
F 9142 Variable capital - limited partner
partner share R 9176 (reserved account)
R 9143 (reserved account) -79
-45 Capital share of F 9180 Limited partner capital -
limited partners transfers, limited partner

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Balance sheet / profit Program 9 Balance sheet / profit Program 9
and lost item linkage Carry-forward, Capital and Statistical Accounts and lost item linkage Carry-forward, Capital and Statistical Accounts

Capital share of F 9181 Variable capital - transfers, 9270 Contra account for 9271-9279
limited partners limited partner (debit entries)
F 9182 Loss adjustment account - 9271 Contingent liabilities from the
transfers, limited partner issuance and transfer of bills
F 9183 Capital account III - transfers, 9272 Contingent liabilities to
limited partner affiliated companies/associates
Uncalled capital of F 9184 Unpaid uncalled contributions from issuance and transfer of
limited partners to limited partner capital - bills
transfers, limited partner 9273 Contingent liabilities from
Capital share of F 9185 Allocation account for call guarantees, bill and cheque
limited partners obligations - transfers, limited guarantees
partner 9274 Contingent liabilities to
R 9186 (reserved account) affiliated companies/associates
-88 from guarantees, bill and
cheque guarantees
9189 Allocation account for transfers
between partner capital 9275 Contingent liabilities from
accounts warranties
F 9190 Contra account for statistical 9276 Contingent liabilities to
quantity units, accounts 9101- affiliated companies/associates
9107 and accounts 9116-9118 from warranties
9199 Contra account for accounts 9277 Contingent liabilities from the
9120, 9135-9140 granting of security for third-
party liabilities
F 9200 Number of employees
9278 Contingent liabilities to
F 9201 Statistical accounts for balance
affiliated companies/associates
-08 sheet/ management
from the granting of security
accounting ratios and indicators
for third-party liabilities
F 9209 Contra account for 9200
9279 Contingent liabilities from
9210 Direct labour costs assets held in trust
9219 Contra account for 9210 9280 Contra account for 9281-9284
HB F 9220 Subscribed capital in DM (art. 9281 Obligations arising from rental
42(3) s. 1 EGHGB) agreements and leases
HB F 9221 Subscribed capital in Euros (art. 9282 Obligations to affiliated
42(3) s. 2 EGHGB) companies arising from rental
HB F 9229 Contra account for 9220-9221 agreements and leases
R 9230 (reserved account) 9283 Other obligations under
R 9232 (reserved account) section 285 no. 3a HGB
R 9234 (reserved account) 9284 Other obligations to affiliated
R 9239 (reserved account) companies under section 285
no. 3a HGB
9240 Investment liabilities in trade
HB 9285 Difference of discounting of
payables
post-employment benefit
9241 Investment liabilities from
obligations under section 253
tangible fixed asset purchases
(6) HGB (credit balance)
in trade payables
HB 9286 Contra account for 9285
9242 Investment liabilities from
EÜR 9287 Interest for postings via
intangible fixed asset
purchases in trade payables receivables, section 4(3) EStG
EÜR 9288 Dunning fees for postings via
9243 Investment liabilities from long-
term financial asset purchases receivables, section 4(3) EStG
in trade payables EÜR 9289 Contra account for 9287 and
9244 Contra account for accounts 9288
9240-9243 9290 Statistical account for tax-
9245 Receivables from tangible fixed exempt out-of-pocket expenses
asset sales in other assets 9291 Contra account for 9290
9246 Receivables from intangible Trade payables 9292 Statistical account for third-
fixed asset sales in other assets party funds
9247 Receivables from long-term Other liabilities 9293 Contra account for 9292
financial asset sales in other Contributions by GK 9295 Contributions by silent partners
assets silent partners
9249 Contra account for accounts tax adjustment item, SB 9297 Tax adjustment item
9245-9247 e.g. after tax audit
R 9250 (reserved account) F 9300 Statistical accounts for balance
R 9255 (reserved account) -20 sheet/ management
R 9259 (reserved account) accounting ratios and indicators

9260 Short-term provisions F 9326 Statistical accounts for balance

-43 sheet/ management
9262 Medium-term provisions
accounting ratios and indicators
9264 Long-term provisions,
F 9346 Statistical accounts for balance
excluding pensions
-49 sheet/ management
9269 Contra account for accounts accounting ratios and indicators
9260-9268

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Balance sheet / profit Program 9 Balance sheet / profit Program 9
and lost item linkage Carry-forward, Capital and Statistical Accounts and lost item linkage Carry-forward, Capital and Statistical Accounts

F 9357 Statistical accounts for balance Capital shares of F 9580 Allocation to account 0880 -
-60 sheet/ management general partners - 89 89, gp
accounting ratios and indicators Liabilities to general HB F 9590 Allocation to account 0890 -
F 9365 Statistical accounts for balance partners or - 99 99, gp
-67 sheet/ management Receivables from
accounting ratios and indicators general partners
F 9371 Statistical accounts for balance Credits to F 9600 Name of partner, gp
-72 sheet/ management shareholder capital - 09
accounting ratios and indicators accounts
9390 Account for special accounting F 9610 Remuneration of work
standards (values 1) - 19 performed, gp
9391 Account for special accounting F 9620 Management bonus, gp
standards (values 2) - 29
9392 Account for special accounting F 9630 Loan interest, gp
standards (values 3) - 39
9393 Account for special accounting F 9640 Transfer for use, gp
standards (values 4) - 49
9394 Contra account for special F 9650 Other remuneration, gp
accounting standards (values) - 59
F 9395 Account for special accounting F 9660 Other remuneration, gp
standards (quantity 1) - 69
F 9396 Account for special accounting F 9670 Other remuneration, gp
standards (quantity 2) - 79
F 9397 Account for special accounting F 9680 Other remuneration, gp
standards (quantity 3) - 89
F 9398 Account for special accounting F 9690 Residual allocation, gp
standards (quantity 4) - 99
F 9399 Contra account for special F 9700 Name of partner, lp
accounting standards (quantity) - 09
Capital share of F 9400 Private withdrawals, general, lp F 9710 Remuneration of work
limited partners - 09 - 19 performed, lp
F 9410 Private taxes, lp F 9720 Management bonus, lp
- 19 - 29
F 9420 Special personal deductions, F 9730 Loan interest, lp
- 29 partly deductible, lp - 39
F 9430 Special personal deductions, F 9740 Transfer for use, lp
- 39 fully deductible, lp - 49
F 9440 Non-cash benefits, donations, F 9750 Other remuneration, lp
- 49 lp - 59
F 9450 Extraordinary expenses, lp F 9760 Other remuneration, lp
- 59 - 69
F 9460 Cost of real estate, lp F 9770 Other remuneration, lp
- 69 - 79
F 9470 Income from real estate, lp Capital share of F 9780 Allocation to account 9840 -
- 79 limited partners - 89 49, lp
F 9480 Non-cash withdrawals, lp Credits to F 9790 Remaining allocation, lp
- 89 shareholder capital - 99
F 9490 Private contributions, lp accounts
- 99 R 9800 Reconciliation total account for
F 9500 Allocation to account 0900 - -01 the import of accounting
- 09 09, lp records
F 9510 Allocation to account 0910 - Reserves F 9802 Collectively held reserves -
- 19 19, lp (partnerships) other capital account
HB adjustments
Liabilities to limited F 9520 Allocation to account 0920 -
partners or - 29 29, lp F 9803 Retained profits/ accumulated
Receivables from losses brought forward - other
limited partners capital account adjustments
Unpaid F 9530 Allocation to account 9950 - Reserves F 9804 Collectively held reserves -
contributions to - 39 59, lp (partnerships) transfers
subscribed capital of F 9805 Retained profits/ accumulated
limited partners losses brought forward -
Unpaid F 9540 Allocation to account 9930 - transfers
contributions to - 49 39, gp SB F 9806 Attributable share of net
subscribed capital of income/net loss for financial
general partners year - per partner
Capital shares of F 9550 Allocation to account 9810 - SB F 9807 Attributable share of net
general partners - 59 19, gp retained profits/net
F 9560 Allocation to account 9820 - accumulated losses - per
- 69 29, gp partner
F 9570 Allocation to account 0870 -
- 79 79, gp

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Balance sheet / profit Program 9 Balance sheet / profit Program 9
and lost item linkage Carry-forward, Capital and Statistical Accounts and lost item linkage Carry-forward, Capital and Statistical Accounts

SB F 9808 Contra account for attributable EÜR 9896 Input tax in liabilities at general
share of net income/net loss VAT rate (cash basis
for financial year accounting)
SB F 9809 Contra account for attributable EÜR 9897 Input tax in liabilities at
share of net retained reduced VAT rate (cash basis
profits/net accumulated losses accounting)
Capital shares of F 9810 Capital accounts III, gp EÜR 9899 Contra account 9896-9897 for
general partners - 19 allocation of input tax (cash
F 9820 Accumulated loss carryforward basis accounting)
- 29 account, gp EÜR 9910 Contra account for reduction in
F 9830 Allocation account for call withdrawals, section 4(4a) EStG
- 39 obligations, gp EÜR 9911 Reduction in withdrawals,
Capital share of F 9840 Capital accounts III, lp section 4(4a) EStG (credit
limited partners - 49 balance)
EÜR 9912 Increase in withdrawals, section
F 9850 Allocation account for call
- 59 obligations, lp 4(4a) EStG
EÜR 9913 Contra account for increase in
Call obligations of F 9860 Call obligations of general
limited partners - 69 partners, gp withdrawals, section 4(4a) EStG
arising from share of (credit balance)
loss not covered by SB GK 9916 Add-back of investment
capital contributions deduction section 7g (2) EStG
Call obligations of F 9870 Call obligations of limited from two tax years ago, off-
general partners - 79 partners, lp balance sheet (credit balance)
arising from share of SB GK 9917 Add-back of investment
loss not covered by deduction section 7g (2) EStG
capital contributions from three tax years ago, off-
Special reserve for 9880 Special reserve for capitalised balance sheet (credit balance)
capitalised own own shares SB K 9918 Reversal of investment
shares deduction section 7g (3), (4)
Special reserve for R 9882 (reserved account) EStG from two tax years ago,
recognised off-balance sheet
accounting SB K 9919 Reversal of investment
conveniences deduction section 7g (3), (4)
(commercial EStG from three tax years ago,
partnerships) off-balance sheet
F 9883 Withdrawals by general Uncalled F 9920 Unpaid uncalled contributions
partners not covered by capital contributions of - 29 to general partner capital, gp
contributions general partners
F 9884 Withdrawals by limited Unpaid F 9930 Unpaid called contributions to
partners not covered by capital contributions to - 39 general partner capital, gp
contributions subscribed capital of
F 9885 Allocation account for general partners
withdrawals by general Uncalled capital of F 9940 Unpaid uncalled contributions
partners not covered by capital limited partners - 49 to limited partner capital, lp
contributions Unpaid F 9950 Unpaid called contributions to
F 9886 Allocation account for contributions to - 59 limited partner capital, lp
withdrawals by limited partners subscribed capital of
not covered by capital limited partners
contributions Trade receivables 9960 Valuation adjustment, trade
9887 Partners’ tax expense receivables
9889 Contra account for 9887 Other liabilities 9961 Valuation adjustment, other
SB 9890 Statistical account for profit liabilities
markup under sections 6b, 6c Cash-in-hand, 9962 Valuation adjustment, bank
EStG (credit balance) central bank balances
SB GK 9891 Statistical account for profit balances, bank
markup under sections 6b, 6c balances and
EStG (debit balance) - Contra cheques
account for 9890 Liabilities to banks 9963 Valuation adjustment, liabilities
Reserves F 9892 Change of collectively held to banks
(partnerships) reserves Trade payables 9964 Valuation adjustment, trade
(contributions/withdrawals) payables
EÜR 9893 VAT in receivables at general Other receivables 9965 Valuation adjustment, other
VAT rate (cash basis and other assets assets
accounting) SB GK 9970 Investment deduction section
EÜR 9894 VAT in receivables at reduced 7g(1) EStG, off-balance sheet
VAT rate (cash basis (debit balance)
accounting) SB 9971 Investment deduction section
EÜR 9895 Contra account 9893-9894 for 7g(1) EStG, off-balance sheet
allocation of VAT (cash basis (credit balance) - contra
accounting) account for 9970

it.-no. 11057 2018-01-01 Standard Chart of Accounts (SKR 03) Copyright form, reprint - even in extracts - forbidden page 33
Balance sheet / profit Program 9 Balance sheet / profit Program 9
and lost item linkage Carry-forward, Capital and Statistical Accounts and lost item linkage Carry-forward, Capital and Statistical Accounts

SB GK 9972 Add-back of investment

deduction section 7g (2) EStG
from preceding tax year, off-
balance sheet (credit balance)
SB 9973 Add-back of investment
deduction section 7g (2) EStG
from previous tax years, off-
balance sheet (debit balance) -
contra account for 9972, 9916,
9917
SB K 9974 Reversal of investment
deduction section 7g (3), (4)
EStG in preceding tax year
SB 9975 Reversal of investment
deduction section 7g (3), (4)
EStG in previous tax years -
contra account for 9974, 9918,
9919
SB G 9976 Non-deductible interest
expenses under section 4h
EStG (credit balance)
SB 9977 Non-deductible interest
expenses under section 4h
EStG (debit balance) - contra
account for 9976
SB G 9978 Deductible interest expenses
from prior years under section
4h EStG (debit balance)
SB 9979 Deductible interest expenses
from prior years under section
4h EStG (credit balance) -
contra account for 9978
9980 Allocation of debit entry to
liability accounts
Credits to 9981 Allocation account for
shareholder capital allocation of debit entry to
accounts liability accounts
9982 Allocation of credit entry to
liability accounts
Credits to 9983 Allocation account for
shareholder capital allocation of credit entry to
accounts liability accounts
HB GK 9984 Adjustment of profit under
section 60(2) EStDV – increase
in accounting profit due to
credit entry – reduction in
accounting profit due to debit
entry
HB 9985 Contra account for 9984
9986 Profit attributable to debt
9987 Retrospective restatement
9989 Contra account for 9986 - 9988
9990 Income of exceptional size or
incidence
9991 Income (aperiodic)
9992 Income of exceptional size or
incidence (aperiodic)
9993 Expenses of exceptional size or
incidence
9994 Expenses (aperiodic)
9995 Expenses of exceptional size or
incidence (aperiodic)
9998 Contra account for 9990-9997

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it.-no. 11057 2018-01-01 Standard Chart of Accounts (SKR 03) Copyright form, reprint - even in extracts - forbidden page 35