{"text_format":"3","workbook":"xlsx","n_sheets":9,"sheets":["Beschreibung","Gewähr-Aufwand","Material Proj. Nr","Material Proj. Nr (2)","Material Proj. Nr (3)","Material Proj. Nr (4)","Stundensatz","DropDown","SuSa"],"read":"whole","date_system":"1900"}

{"sheet":"Beschreibung","index":0,"n_rows":55,"n_cols":3,"rows_kept":55}
["Beschreibung:"]
[]
[]
["Sehr geehrte Damen und Herren,"]
[]
["Sie sind verpflichtet auf Dienstleistungen und Warenumsätzen 2 Jahre Gewährleistungen zu leisten."]
["D.h. sollte es zu einer Mängelrüge seitens des Kunden bestehen, müssen Sie reagieren und nachbesseren."]
["Diese Tätigkeiten dürfen Sie allerdings nicht in Rechnung stellen."]
["Aber, die hier entstandenen (Selbst- oder auch Netto) Kosten, dürfen und müssen Sie in eine Rückstellung einstellen."]
["Der Gewinn mindert sich somit entsprechend diesem Wert."]
[]
["Um die Gewährleistungsrückstellung für den Jahresabschlusses und für den Fall einer Betriebsprüfung dokumentiert "]
["darlegen zu können, benötigen Sie eine Grundaufzeichnung."]
["Für Sie haben wir die im Anhang befindliche Tabelle „Gewährleistungsberechnung Mandant“ "]
["entwickelt und stellen Ihnen diese zur Verfügung."]
[]
[]
["Das handling:"]
[]
[]
["Tabellenblatt : Gewähr-Aufwand"]
[]
["!! Wichtig hierbei ist die Vergabe und Eintragung der Projekt Nummer !!"]
[]
["Beispiel Eintragungen:"]
["In den Zeilen 4 bis 6 und 9 haben wir Ihnen ein Beispiel eingetragen. Bitte löschen Sie hier gemachten Werte und ersetzen "]
["diese durch entsprechende Daten."]
[]
["Bitte erfassen Sie in der Tabelle folgende Werte:"]
[]
["Spalte A: ",null,"Projekt Nummer Die von Ihnen intern vergebene Nummer"]
["Spalte B: ",null,"Projekt Name entsprechend Spalte A den Namen (z.B. Auftraggeber, o.ä.)"]
["Spalte C: ",null,"Datum An welchem Tag wurden Gewährleistungen ausgeführt. Hier kommt es nicht auf die Sortierreihenfolge an."]
[null,null,"Für das Projekt 0815 können Sie in beliebig angeordneten Zeilen Eintragungen machen, diese werden addiert"]
["Spalte D: ",null,"Teilauftrag Bitte tragen Sie hier für welchen Auftrag / Teilauftrag Sie tätig geworden sind."]
["Spalte E: ",null,"Arbeiter Bitte wählen Sie hier per DropDown Feld (Pfeil rechts an der Zelle geheftet) die entsprechenden Namen aus."]
[null,null,"Die hier hinterlegten Werte werden in Spalte G – Stundensatz angezeigt."]
["Spalte F: ",null,"Stundenanzahl Bitte tragen Sie die für diese Gewährleistung angefallenen Stunden (incl. An- und Abfahrt) ein"]
["Spalte G bis H: ",null,"Bitte tragen Sie hier keine Werte ein, da diese sich selbst berechnet"]
["Spalte I: ",null,"Bitte tragen Sie hier die Material Kosten zum Einkaufspreis Netto ein."]
[null,null,"Ggf. können Sie für die Aufstellung dieser ein separates Blatt verwenden."]
["Spalte J: ",null,"Summe Bitte tragen Sie hier keine Werte ein, da diese sich selbst berechnet"]
[]
["Tabellenblätter : Material Proj. Nr."]
[]
["!! Bitte erfassen Sie für jede Gewährleistung ein separates Blatt „Material Porj. Nr.“ !!"]
[]
["Wir haben Ihnen 4 Fallblätter eingefügt. Diese können Sie kopieren"]
["Hierzu klicken Sie auf eines der Blätter -> Rechte Maus klicken auf „Verschieben / kopieren“ "]
["-> Haken setzten bei „Kopie erstellen“ danach markieren Sie den Eintrag „ (ans Ende stellen)“ "]
["und mit „ ok“ bestätigen"]
[]
["Tabellenblatt: Stundensatzberechnung Ihrer Mitarbeiter"]
["Des weiteren haben wir Ihnen die Berechnung der Stundensätze für Ihre Angestellten angehangen."]
["Die entstandenen Stundenwert Ergebnisse sind die Selbstkosten der Angestellten."]

{"sheet":"Gewähr-Aufwand","index":1,"n_rows":299,"n_cols":10,"rows_kept":299}
["Gewährleistungsaufzeichnung"]
[]
["Projekt Nr.","Projekt Name","Datum der \nGewährleistung","Gewährleistungsobjekt \n(Teilauftrag)","Arbeiter","Stunden-\nanzahl","Stunden-\nsatz","Stunden-\nsumme","Material\n(Selbstkosten)","Gesamtkosten"]
[11111,"Muster Projekt","2020-05-18","Mauerbau","Name 1 Chef",15,{"$f":"IF(E4=\"\",\"\",VLOOKUP(E4,Stundensatz!$B$15:$C$21,2,FALSE))","v":{"v":42.56476086078578,"d":"42.56 €"}},{"$f":"IF(F4=\"\",\"\",(F4*G4))","v":{"v":638.4714129117867,"d":"638.47 €"}},null,{"$f":"IF(COUNTIF($A$3:A4,A4)>1,\"\",IF(A4=\"\",\"\",SUMIF($A$4:$I$350,A4,$H$4:H350)+(SUMIF($A$4:$I$350,A4,$I$4:I350))))","v":{"v":4592.523554202965,"d":"4,592.52 €"}}]
[11111,"Muster Projekt","2020-05-18","Mauerbau","Name 2 ",16.75,{"$f":"IF(E5=\"\",\"\",VLOOKUP(E5,Stundensatz!$B$15:$C$21,2,FALSE))","v":{"v":68.04,"d":"68.04 €"}},{"$f":"IF(F5=\"\",\"\",(F5*G5))","v":{"v":1139.67,"d":"1,139.67 €"}},{"v":1500,"d":"1,500.00 €"},{"$f":"IF(COUNTIF($A$3:A5,A5)>1,\"\",IF(A5=\"\",\"\",SUMIF($A$4:$I$350,A5,$H$4:H351)+(SUMIF($A$4:$I$350,A5,$I$4:I351))))","v":""}]
[11111,"Muster Projekt","2020-05-18","Mauerbau","Name 3",17.5,{"$f":"IF(E6=\"\",\"\",VLOOKUP(E6,Stundensatz!$B$15:$C$21,2,FALSE))","v":{"v":64.13,"d":"64.13 €"}},{"$f":"IF(F6=\"\",\"\",(F6*G6))","v":{"v":1122.2749999999999,"d":"1,122.28 €"}},null,{"$f":"IF(COUNTIF($A$3:A6,A6)>1,\"\",IF(A6=\"\",\"\",SUMIF($A$4:$I$350,A6,$H$4:H352)+(SUMIF($A$4:$I$350,A6,$I$4:I352))))","v":""}]
[{"$nulls":6},{"$f":"IF(E7=\"\",\"\",VLOOKUP(E7,Stundensatz!$B$15:$C$21,2,FALSE))","v":""},{"$f":"IF(F7=\"\",\"\",(F7*G7))","v":""},null,{"$f":"IF(COUNTIF($A$3:A7,A7)>1,\"\",IF(A7=\"\",\"\",SUMIF($A$4:$I$350,A7,$H$4:H353)+(SUMIF($A$4:$I$350,A7,$I$4:I353))))","v":""}]
[{"$nulls":6},{"$f":"IF(E8=\"\",\"\",VLOOKUP(E8,Stundensatz!$B$15:$C$21,2,FALSE))","v":""},"",null,{"$f":"IF(COUNTIF($A$3:A8,A8)>1,\"\",IF(A8=\"\",\"\",SUMIF($A$4:$I$350,A8,$H$4:H354)+(SUMIF($A$4:$I$350,A8,$I$4:I354))))","v":""}]
[11111,"Muster Projekt","2020-05-19","Mauerbau / Kontrolle","Name 1 Chef",1.5,{"$f":"IF(E9=\"\",\"\",VLOOKUP(E9,Stundensatz!$B$15:$C$21,2,FALSE))","v":{"v":42.56476086078578,"d":"42.56 €"}},{"v":63.84714129117867,"d":"63.85 €"},null,{"$f":"IF(COUNTIF($A$3:A9,A9)>1,\"\",IF(A9=\"\",\"\",SUMIF($A$4:$I$350,A9,$H$4:H355)+(SUMIF($A$4:$I$350,A9,$I$4:I355))))","v":""}]
[{"$nulls":6},{"$f":"IF(E10=\"\",\"\",VLOOKUP(E10,Stundensatz!$B$15:$C$21,2,FALSE))","v":""},"",null,{"$f":"IF(COUNTIF($A$3:A10,A10)>1,\"\",IF(A10=\"\",\"\",SUMIF($A$4:$I$350,A10,$H$4:H356)+(SUMIF($A$4:$I$350,A10,$I$4:I356))))","v":""}]
[{"$nulls":6},{"$f":"IF(E11=\"\",\"\",VLOOKUP(E11,Stundensatz!$B$15:$C$21,2,FALSE))","v":""},"",null,{"$f":"IF(COUNTIF($A$3:A11,A11)>1,\"\",IF(A11=\"\",\"\",SUMIF($A$4:$I$350,A11,$H$4:H357)+(SUMIF($A$4:$I$350,A11,$I$4:I357))))","v":""}]
[11111,"Muster Projekt","2020-05-25","Mauerbau / Nachkalkulation","Name 3",2,{"$f":"IF(E12=\"\",\"\",VLOOKUP(E12,Stundensatz!$B$15:$C$21,2,FALSE))","v":{"v":64.13,"d":"64.13 €"}},{"$f":"IF(F12=\"\",\"\",(F12*G12))","v":{"v":128.26,"d":"128.26 €"}},null,{"$f":"IF(COUNTIF($A$3:A12,A12)>1,\"\",IF(A12=\"\",\"\",SUMIF($A$4:$I$350,A12,$H$4:H358)+(SUMIF($A$4:$I$350,A12,$I$4:I358))))","v":""}]
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["Kanzlei-Rechnungswesen - RW - 352427/10902/2019 / Achim Koch - Summen- und Saldenliste - Summen und Salden (pro Monat) Januar-Dezember"]
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[235,"Grundstückswert bebauter Grundstücke",{"v":4500,"d":"4,500.00"},"S",null,{"v":4500,"d":"4,500.00"},"S"]
[236,"Grundstück",{"v":3750,"d":"3,750.00"},"S",null,{"v":3750,"d":"3,750.00"},"S"]
[240,"Geschäftsbauten",{"v":11719,"d":"11,719.00"},"S",null,{"v":10989,"d":"10,989.00"},"S",null,{"v":0,"d":"0.00"},{"v":730,"d":"730.00"},{"v":0,"d":"0.00"},{"v":730,"d":"730.00"}]
[241,"Geschäftsbauten Halle - neu",{"v":10264,"d":"10,264.00"},"S",null,{"v":9723,"d":"9,723.00"},"S",null,{"v":0,"d":"0.00"},{"v":541,"d":"541.00"},{"v":0,"d":"0.00"},{"v":541,"d":"541.00"}]
[440,"Maschinen",518.57,"S",null,369.55,"S",null,{"v":0,"d":"0.00"},149.02,{"v":0,"d":"0.00"},149.02]
[540,"Lkw",{"v":62464.51,"d":"62,464.51"},"S",null,{"v":53127,"d":"53,127.00"},"S",null,{"v":0,"d":"0.00"},{"v":9337.51,"d":"9,337.51"},{"v":0,"d":"0.00"},{"v":9337.51,"d":"9,337.51"}]
[560,"Sonstige Transportmittel",{"v":23689.51,"d":"23,689.51"},"S",null,{"v":20917.51,"d":"20,917.51"},"S",null,{"v":2167.14,"d":"2,167.14"},{"v":4939.14,"d":"4,939.14"},{"v":2167.14,"d":"2,167.14"},{"v":4939.14,"d":"4,939.14"}]
[620,"Werkzeuge",{"v":2,"d":"2.00"},"S",null,{"v":2,"d":"2.00"},"S"]
[630,"Betriebsausstattung",{"v":534,"d":"534.00"},"S",null,{"v":441,"d":"441.00"},"S",null,{"v":0,"d":"0.00"},{"v":93,"d":"93.00"},{"v":0,"d":"0.00"},{"v":93,"d":"93.00"}]
[650,"Büroeinrichtung",97.51,"S",null,{"v":1077,"d":"1,077.00"},"S",null,{"v":1138.25,"d":"1,138.25"},158.76,{"v":1138.25,"d":"1,138.25"},158.76]
[660,"Gerüst- und Schalungsmaterial",{"v":3520.53,"d":"3,520.53"},"S",null,{"v":5836.53,"d":"5,836.53"},"S",null,{"v":3172.92,"d":"3,172.92"},856.92,{"v":3172.92,"d":"3,172.92"},856.92]
[670,"Geringwertige Wirtschaftsgüter",{"v":189,"d":"189.00"},"S",null,{"v":105,"d":"105.00"},"S",null,{"v":2627.32,"d":"2,627.32"},{"v":2711.32,"d":"2,711.32"},{"v":2627.32,"d":"2,627.32"},{"v":2711.32,"d":"2,711.32"}]
[690,"Sonstige Betriebs-u.Gesch.ausstattung",{"v":3425,"d":"3,425.00"},"S",null,{"v":4898,"d":"4,898.00"},"S",null,{"v":2809.55,"d":"2,809.55"},{"v":1336.55,"d":"1,336.55"},{"v":2809.55,"d":"2,809.55"},{"v":1336.55,"d":"1,336.55"}]
[1140,"Waren",{"v":4884.52,"d":"4,884.52"},"S",null,{"v":4347.2,"d":"4,347.20"},"S",null,{"v":0,"d":"0.00"},537.32,{"v":0,"d":"0.00"},537.32]
[1210,"Forderungen aus Lieferungen u.Leistung",{"v":14423.54,"d":"14,423.54"},"S",null,394.17,"S",null,655.28,{"v":14684.65,"d":"14,684.65"},655.28,{"v":14684.65,"d":"14,684.65"}]
[1300,"Sonstige Vermögensgegenstände",{"v":1308.56,"d":"1,308.56"},"S",null,{"v":0,"d":"0.00"},null,null,{"v":0,"d":"0.00"},{"v":1308.56,"d":"1,308.56"},{"v":0,"d":"0.00"},{"v":1308.56,"d":"1,308.56"}]
[1302,"Forderung ULAK",{"v":1527.46,"d":"1,527.46"},"S",null,541.54,"S",null,{"v":8155.76,"d":"8,155.76"},{"v":9141.68,"d":"9,141.68"},{"v":8155.76,"d":"8,155.76"},{"v":9141.68,"d":"9,141.68"}]
[1369,"Forderungen ggb. Krankenkasse aus AAG",{"$nulls":3},{"v":0,"d":"0.00"},null,null,374.92,374.92,374.92,374.92]
[1401,"Abziehbare Vorsteuer 7%",{"$nulls":3},48.31,"S",null,48.31,{"v":0,"d":"0.00"},48.31,{"v":0,"d":"0.00"}]
[1406,"Abziehbare Vorsteuer 19%",{"$nulls":3},{"v":20011.81,"d":"20,011.81"},"S",null,{"v":20035.76,"d":"20,035.76"},23.95,{"v":20035.76,"d":"20,035.76"},23.95]
[1407,"Abziehbare Vorsteuer § 13b UStG 19%",{"$nulls":3},{"v":1596.96,"d":"1,596.96"},"S",null,{"v":1596.96,"d":"1,596.96"},{"v":0,"d":"0.00"},{"v":1596.96,"d":"1,596.96"},{"v":0,"d":"0.00"}]
[1434,"Vorst. in Folgeperiode /-jahr abziehbar",22.47,"S",null,{"v":0,"d":"0.00"},null,null,{"v":0,"d":"0.00"},22.47,{"v":0,"d":"0.00"},22.47]
[1457,"Forderung gegenüber Bundesagentur",117.76,"S",null,833.87,"S",null,{"v":5920.12,"d":"5,920.12"},{"v":5204.01,"d":"5,204.01"},{"v":5920.12,"d":"5,920.12"},{"v":5204.01,"d":"5,204.01"}]
[1600,"Kasse",19.66,"S",null,49.81,"S",null,{"v":7550,"d":"7,550.00"},{"v":7519.85,"d":"7,519.85"},{"v":7550,"d":"7,550.00"},{"v":7519.85,"d":"7,519.85"}]
[1800,"SWM 50015965",{"v":8078.7,"d":"8,078.70"},"S",null,{"v":22878.98,"d":"22,878.98"},"S",null,{"v":495111.44,"d":"495,111.44"},{"v":480311.16,"d":"480,311.16"},{"v":495111.44,"d":"495,111.44"},{"v":480311.16,"d":"480,311.16"}]
[1900,"Aktive Rechnungsabgrenzung",{"v":1037.08,"d":"1,037.08"},"S",null,{"v":0,"d":"0.00"},null,null,{"v":0,"d":"0.00"},{"v":1037.08,"d":"1,037.08"},{"v":0,"d":"0.00"},{"v":1037.08,"d":"1,037.08"}]
[2010,"Variables Kapital (EK)",{"v":171712.81,"d":"171,712.81"},null,"H",{"v":93429.88,"d":"93,429.88"},null,"H",{"v":-56196.65,"d":"-56,196.65"},{"v":-134479.58,"d":"-134,479.58"},{"v":-56196.65,"d":"-56,196.65"},{"v":-134479.58,"d":"-134,479.58"}]
[2100,"Privatentnahmen allgemein",{"v":113450,"d":"113,450.00"},"S",null,{"v":112472.84,"d":"112,472.84"},"S",null,{"v":70242.84,"d":"70,242.84"},{"v":71220,"d":"71,220.00"},{"v":70242.84,"d":"70,242.84"},{"v":71220,"d":"71,220.00"}]
[2150,"Privatsteuern",{"v":7343,"d":"7,343.00"},"S",null,{"v":0,"d":"0.00"},null,null,{"v":-7343,"d":"-7,343.00"},{"v":0,"d":"0.00"},{"v":-7343,"d":"-7,343.00"},{"v":0,"d":"0.00"}]
[2180,"Privateinlagen",{"v":56196.65,"d":"56,196.65"},null,"H",{"v":339.3,"d":"339.30"},null,"H",{"v":71220,"d":"71,220.00"},{"v":15362.65,"d":"15,362.65"},{"v":71220,"d":"71,220.00"},{"v":15362.65,"d":"15,362.65"}]
[2200,"Sonderausgaben beschränkt abzugsfähig",562.03,"S",null,281.01,"S",null,-281.02,{"v":0,"d":"0.00"},-281.02,{"v":0,"d":"0.00"}]
[2201,"SA Gothaer RV",{"v":5455.6,"d":"5,455.60"},"S",null,{"v":5185.6,"d":"5,185.60"},"S",null,{"v":-270,"d":"-270.00"},{"v":0,"d":"0.00"},{"v":-270,"d":"-270.00"},{"v":0,"d":"0.00"}]
[2202,"SA Gothaer KV",{"v":5660.15,"d":"5,660.15"},"S",null,{"v":6209.77,"d":"6,209.77"},"S",null,{"v":1710.61,"d":"1,710.61"},{"v":1160.99,"d":"1,160.99"},{"v":1710.61,"d":"1,710.61"},{"v":1160.99,"d":"1,160.99"}]
[2230,"Sonderausgaben unbeschränkt abzugsfähig",{"v":1348.06,"d":"1,348.06"},"S",null,225.86,"S",null,{"v":-1122.2,"d":"-1,122.20"},{"v":0,"d":"0.00"},{"v":-1122.2,"d":"-1,122.20"},{"v":0,"d":"0.00"}]
[2250,"Zuwendungen, Spenden",{"v":350,"d":"350.00"},"S",null,{"v":0,"d":"0.00"},null,null,{"v":-350,"d":"-350.00"},{"v":0,"d":"0.00"},{"v":-350,"d":"-350.00"},{"v":0,"d":"0.00"}]
[2311,"Grundstücksaufwand Bahnhofstr. 83",164.22,"S",null,88.36,"S",null,-75.86,{"v":0,"d":"0.00"},-75.86,{"v":0,"d":"0.00"}]
[2312,"Grundstücksaufwand Bahnhofstr. 85",146.52,"S",null,82.11,"S",null,-64.41,{"v":0,"d":"0.00"},-64.41,{"v":0,"d":"0.00"}]
[3035,"Gewerbesteuerrückstellung § 4 Abs. 5b",{"v":7132,"d":"7,132.00"},null,"H",{"v":6099,"d":"6,099.00"},null,"H",{"v":1033,"d":"1,033.00"},{"v":0,"d":"0.00"},{"v":1033,"d":"1,033.00"},{"v":0,"d":"0.00"}]
[3070,"Sonstige Rückstellungen",{"$nulls":3},{"v":7125,"d":"7,125.00"},null,"H",{"v":0,"d":"0.00"},{"v":7125,"d":"7,125.00"},{"v":0,"d":"0.00"},{"v":7125,"d":"7,125.00"}]
[3074,"Rückstellungen für Personalkosten",{"v":8804.49,"d":"8,804.49"},null,"H",{"v":9753.37,"d":"9,753.37"},null,"H",{"v":7452.98,"d":"7,452.98"},{"v":8401.86,"d":"8,401.86"},{"v":7452.98,"d":"7,452.98"},{"v":8401.86,"d":"8,401.86"}]
[3090,"Rückstellungen f. Gewährleistungen",{"$nulls":3},{"v":9800,"d":"9,800.00"},null,"H",{"v":0,"d":"0.00"},{"v":9800,"d":"9,800.00"},{"v":0,"d":"0.00"},{"v":9800,"d":"9,800.00"}]
[3095,"Rückstellungen für Abschluss u. Prüfung",{"v":1800,"d":"1,800.00"},null,"H",{"v":2900,"d":"2,900.00"},null,"H",{"v":1600,"d":"1,600.00"},{"v":2700,"d":"2,700.00"},{"v":1600,"d":"1,600.00"},{"v":2700,"d":"2,700.00"}]
[3096,"Rückstellungen für Aufbewahrungspflicht",{"$nulls":3},{"v":5500,"d":"5,500.00"},null,"H",{"v":0,"d":"0.00"},{"v":5500,"d":"5,500.00"},{"v":0,"d":"0.00"},{"v":5500,"d":"5,500.00"}]
[3162,"Mietkauf Lkw MAN 2018 ESW-KA 172",{"v":32579.59,"d":"32,579.59"},null,"H",{"v":27708.25,"d":"27,708.25"},null,"H",{"v":8018.04,"d":"8,018.04"},{"v":3146.7,"d":"3,146.70"},{"v":8018.04,"d":"8,018.04"},{"v":3146.7,"d":"3,146.70"}]
[3310,"Verbindl. aus Lieferungen u. Leistungen",{"v":2544.05,"d":"2,544.05"},null,"H",{"v":2648.42,"d":"2,648.42"},null,"H",{"v":2544.05,"d":"2,544.05"},{"v":2648.42,"d":"2,648.42"},{"v":2544.05,"d":"2,544.05"},{"v":2648.42,"d":"2,648.42"}]
[3470,"Verbindl.aus L+L gg.UN m.Beteiligg.verh.",{"$nulls":3},{"v":0,"d":"0.00"},null,null,{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
[3720,"Verbindlichkeiten aus Lohn und Gehalt",{"v":3981.89,"d":"3,981.89"},null,"H",{"v":3871.6,"d":"3,871.60"},null,"H",{"v":44314.73,"d":"44,314.73"},{"v":44204.44,"d":"44,204.44"},{"v":44314.73,"d":"44,314.73"},{"v":44204.44,"d":"44,204.44"}]
[3725,"Verbindlichk. Einbehaltung Arbeitnehmer",{"v":1302.14,"d":"1,302.14"},null,"H",{"v":7845.3,"d":"7,845.30"},null,"H",{"v":7852.96,"d":"7,852.96"},{"v":14396.12,"d":"14,396.12"},{"v":7852.96,"d":"7,852.96"},{"v":14396.12,"d":"14,396.12"}]
[3730,"Verbindlichk. Lohn- und Kirchensteuer",607.78,null,"H",857.48,null,"H",{"v":7747.97,"d":"7,747.97"},{"v":7997.67,"d":"7,997.67"},{"v":7747.97,"d":"7,747.97"},{"v":7997.67,"d":"7,997.67"}]
[3740,"Verbindlichkeiten soziale Sicherheit",{"v":27,"d":"27.00"},"S",null,{"v":340.8,"d":"340.80"},null,"H",{"v":28443.88,"d":"28,443.88"},{"v":28811.68,"d":"28,811.68"},{"v":28443.88,"d":"28,443.88"},{"v":28811.68,"d":"28,811.68"}]
[3770,"Verbindlichkeiten a. Vermögensbildung",{"v":74,"d":"74.00"},null,"H",{"v":74,"d":"74.00"},null,"H",{"v":888,"d":"888.00"},{"v":888,"d":"888.00"},{"v":888,"d":"888.00"},{"v":888,"d":"888.00"}]
[3790,"Lohn- und Gehaltsverrechnungen",{"$nulls":3},{"v":0,"d":"0.00"},null,null,{"v":110196.04,"d":"110,196.04"},{"v":110196.04,"d":"110,196.04"},{"v":110196.04,"d":"110,196.04"},{"v":110196.04,"d":"110,196.04"}]
[3806,"Umsatzsteuer 19%",{"$nulls":3},{"v":67066.49,"d":"67,066.49"},null,"H",{"v":0,"d":"0.00"},{"v":67066.49,"d":"67,066.49"},{"v":0,"d":"0.00"},{"v":67066.49,"d":"67,066.49"}]
[3816,"Umsatzsteuer nicht fällig 19%",{"v":2302.94,"d":"2,302.94"},null,"H",62.96,null,"H",{"v":2344.6,"d":"2,344.60"},104.62,{"v":2344.6,"d":"2,344.60"},104.62]
[3820,"Umsatzsteuer-Vorauszahlungen",{"$nulls":3},{"v":44532.87,"d":"44,532.87"},"S",null,{"v":44532.87,"d":"44,532.87"},{"v":0,"d":"0.00"},{"v":44532.87,"d":"44,532.87"},{"v":0,"d":"0.00"}]
[3830,"Umsatzsteuer-Vorauszahlungen 1/11",{"$nulls":3},{"v":2386,"d":"2,386.00"},"S",null,{"v":2386,"d":"2,386.00"},{"v":0,"d":"0.00"},{"v":2386,"d":"2,386.00"},{"v":0,"d":"0.00"}]
[3837,"Umsatzsteuer nach § 13b UStG 19%",{"$nulls":3},{"v":1596.96,"d":"1,596.96"},null,"H",{"v":0,"d":"0.00"},{"v":1596.96,"d":"1,596.96"},{"v":0,"d":"0.00"},{"v":1596.96,"d":"1,596.96"}]
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[6130,"Freiwillige soziale Aufwendung. LSt-frei",{"$nulls":3},59.93,"S",null,59.93,{"v":0,"d":"0.00"},59.93,{"v":0,"d":"0.00"}]
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[6420,"Beiträge",{"$nulls":3},{"v":729.1,"d":"729.10"},"S",null,{"v":729.1,"d":"729.10"},{"v":0,"d":"0.00"},{"v":729.1,"d":"729.10"},{"v":0,"d":"0.00"}]
[6430,"Sonstige Abgaben",{"$nulls":3},225.88,"S",null,225.88,{"v":0,"d":"0.00"},225.88,{"v":0,"d":"0.00"}]
[6470,"Rep./Instandh. Anlagen, Betriebs-Gesch.",{"$nulls":3},{"v":1794.51,"d":"1,794.51"},"S",null,{"v":1794.51,"d":"1,794.51"},{"v":0,"d":"0.00"},{"v":1794.51,"d":"1,794.51"},{"v":0,"d":"0.00"}]
[6495,"Wartungskosten für Hard- und Software",{"$nulls":3},{"v":280.6,"d":"280.60"},"S",null,{"v":280.6,"d":"280.60"},{"v":0,"d":"0.00"},{"v":280.6,"d":"280.60"},{"v":0,"d":"0.00"}]
[6520,"Kfz-Versicherungen",{"$nulls":3},{"v":2578.28,"d":"2,578.28"},"S",null,{"v":2578.28,"d":"2,578.28"},{"v":0,"d":"0.00"},{"v":2578.28,"d":"2,578.28"},{"v":0,"d":"0.00"}]
[6530,"Laufende Kfz-Betriebskosten",{"$nulls":3},{"v":6582.26,"d":"6,582.26"},"S",null,{"v":6582.26,"d":"6,582.26"},{"v":0,"d":"0.00"},{"v":6582.26,"d":"6,582.26"},{"v":0,"d":"0.00"}]
[6540,"Kfz-Reparaturen",{"$nulls":3},{"v":3571.75,"d":"3,571.75"},"S",null,{"v":3571.75,"d":"3,571.75"},{"v":0,"d":"0.00"},{"v":3571.75,"d":"3,571.75"},{"v":0,"d":"0.00"}]
[6590,"Kfz-Kosten betriebl.Nutzung Kfz im PV",{"$nulls":3},{"v":339.3,"d":"339.30"},"S",null,{"v":339.3,"d":"339.30"},{"v":0,"d":"0.00"},{"v":339.3,"d":"339.30"},{"v":0,"d":"0.00"}]
[6600,"Werbekosten",{"$nulls":3},{"v":1153.89,"d":"1,153.89"},"S",null,{"v":1153.89,"d":"1,153.89"},{"v":0,"d":"0.00"},{"v":1153.89,"d":"1,153.89"},{"v":0,"d":"0.00"}]
[6610,"Geschenke abzugsfähig ohne § 37b EStG",{"$nulls":3},577.02,"S",null,577.02,{"v":0,"d":"0.00"},577.02,{"v":0,"d":"0.00"}]
[6640,"Bewirtungskosten",{"$nulls":3},30.96,"S",null,103.21,72.25,103.21,72.25]
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[6790,"Aufwand für Gewährleistungen",{"$nulls":3},{"v":9800,"d":"9,800.00"},"S",null,{"v":9800,"d":"9,800.00"},{"v":0,"d":"0.00"},{"v":9800,"d":"9,800.00"},{"v":0,"d":"0.00"}]
[6800,"Porto",{"$nulls":3},9.29,"S",null,9.29,{"v":0,"d":"0.00"},9.29,{"v":0,"d":"0.00"}]
[6805,"Telefon",{"$nulls":3},866.92,"S",null,992.97,126.05,992.97,126.05]
[6815,"Bürobedarf",{"$nulls":3},406.83,"S",null,406.83,{"v":0,"d":"0.00"},406.83,{"v":0,"d":"0.00"}]
[6820,"Zeitschriften, Bücher (Fachliteratur)",{"$nulls":3},145.31,"S",null,145.31,{"v":0,"d":"0.00"},145.31,{"v":0,"d":"0.00"}]
[6825,"Rechts- und Beratungskosten",{"$nulls":3},{"v":7125,"d":"7,125.00"},"S",null,{"v":7125,"d":"7,125.00"},{"v":0,"d":"0.00"},{"v":7125,"d":"7,125.00"},{"v":0,"d":"0.00"}]
[6827,"Abschluss- und Prüfungskosten",{"$nulls":3},{"v":2700,"d":"2,700.00"},"S",null,{"v":2700,"d":"2,700.00"},{"v":0,"d":"0.00"},{"v":2700,"d":"2,700.00"},{"v":0,"d":"0.00"}]
[6830,"Buchführungskosten",{"$nulls":3},874.63,"S",null,874.63,{"v":0,"d":"0.00"},874.63,{"v":0,"d":"0.00"}]
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[6895,"Abgänge Sachanlagen Restbuchwert bei BV",{"$nulls":3},7.04,"S",null,7.04,{"v":0,"d":"0.00"},7.04,{"v":0,"d":"0.00"}]
[7310,"Zinsaufwendungen f.kfr.Verbindlichkeit.",{"$nulls":3},0.94,"S",null,0.94,{"v":0,"d":"0.00"},0.94,{"v":0,"d":"0.00"}]
[7326,"Zinsen zur Finanzierung Anlagevermögen",{"$nulls":3},{"v":3038.7,"d":"3,038.70"},"S",null,{"v":3038.7,"d":"3,038.70"},{"v":0,"d":"0.00"},{"v":3038.7,"d":"3,038.70"},{"v":0,"d":"0.00"}]
[7610,"Gewerbesteuer",{"$nulls":3},{"v":4878,"d":"4,878.00"},"S",null,{"v":4878,"d":"4,878.00"},{"v":0,"d":"0.00"},{"v":4878,"d":"4,878.00"},{"v":0,"d":"0.00"}]
[7641,"GewSt-Nachzahlung/-Erstattung VJ §4/5b",{"$nulls":3},{"v":354,"d":"354.00"},null,"H",{"v":0,"d":"0.00"},{"v":354,"d":"354.00"},{"v":0,"d":"0.00"},{"v":354,"d":"354.00"}]
[7680,"Grundsteuer",{"$nulls":3},263.64,"S",null,263.64,{"v":0,"d":"0.00"},263.64,{"v":0,"d":"0.00"}]
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[9000,"Saldenvorträge Sachkonten",{"v":0,"d":"0.00"},null,null,{"v":0,"d":"0.00"}]