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[1060,"",50070,"H",null,"Materialkosten zu Lasten Werkstatt",-576.70000000000005,null,-11615.23,null,0,""]
[1060,"",50080,"H",null,"Mobilitätskosten",-100.01,null,-58211.92,null,0,""]
[1060,"",50110,"H",null,"Sonstige interne Sachkosten",-794.66,null,-4303.3999999999996,null,0,""]
[1060,"",70000,"H",null,"VAK Verkauf Neuwagen",-1186064.1499999999,null,-27093405.23,null,0,""]
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[1110,"Verkaufshilfen",78500,"H",null,"Verkaufshilfen",0,0,4602490.95,4602490.95,0,""]
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[1120,"Boni/Betreuungsmarge",78000,"H",null,"Boni",39916.68,39916.68,853875.79,853875.79,0,""]
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[1140,"sonstige Erlöse",89000,"H",null,"Sonstige Erlöse",336.13,336.13,42213.59,42213.59,0,""]
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[1150,"Gesamtbruttoertrag",0,"",1090,"Bruttoertrag",155967.9,195737.5,3766602.01,9425726.5500000007,1,""]
[1150,"",0,"",1100,"Zugaben",-4848.12,null,-94566.57,null,1,""]
[1150,"",0,"",1110,"Verkaufshilfen",0,null,4602490.95,null,1,""]
[1150,"",0,"",1120,"Boni/Betreuungsmarge",39916.68,null,853875.79,null,1,""]
[1150,"",0,"",1130,"Provisionserlöse",4364.91,null,255110.78,null,1,""]
[1150,"",0,"",1140,"sonstige Erlöse",336.13,null,42213.59,null,1,""]
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[1160,"Verkäuferprovision",43000,"H",null,"Mitarbeiterprovisionen",-150,-150,-355946.45,-355946.45,0,""]
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[1170,"Vermittlerprovision",45600,"H",null,"Vermittlungsprovisionen",-50,-50,-27460.53,-27460.53,0,""]
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[1180,"Ablief. u. Aufber.",45800,"H",null,"Externe Fahrzeugaufbereitungskosten",-838.8,-39966.19,-171569.96,-1400797.14,0,""]
[1180,"",50040,"H",null,"Übergabedurchsicht / Fertigmachen",-39127.39,null,-1229227.18,null,0,""]
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[1190,"Händl.b. u. Abs.fin.",45300,"H",null,"Händlerbetlg. Aktion/Absatzfinanzierung",-35,-35,-15408.04,-15408.04,0,""]
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[1200,"so. var. Kosten",45500,"H",null,"Fracht- und Verpackungskosten",-2813.7,-6206.61,-90638.44,-160030.74,0,""]
[1200,"",45700,"H",null,"Kulanz",0,null,-752.84,null,0,""]
[1200,"",50030,"H",null,"Eigene Kulanz Verkauf",-2130.19,null,-33686.28,null,0,""]
[1200,"",50031,"H",null,"Eigene Kulanz Werkstatt",-1262.72,null,-34953.18,null,0,""]
[1200,"",0,"",null,"",{"$nulls":5},""]
[1210,"Summe var. Kosten",0,"",1160,"Verkäuferprovision",-150,-46407.8,-355946.45,-1959642.9,1,""]
[1210,"",0,"",1170,"Vermittlerprovision",-50,null,-27460.53,null,1,""]
[1210,"",0,"",1180,"Ablief. u. Aufber.",-39966.19,null,-1400797.14,null,1,""]
[1210,"",0,"",1190,"Händl.b. u. Abs.fin.",-35,null,-15408.04,null,1,""]
[1210,"",0,"",1200,"so. var. Kosten",-6206.61,null,-160030.74,null,1,""]
[1210,"",0,"",null,"",{"$nulls":5},""]
[1300,"Deckungsbeitrag I",0,"",1150,"Gesamtbruttoertrag",195737.5,149329.70000000001,9425726.5500000007,7466083.6500000004,1,""]
[1300,"",0,"",1160,"Verkäuferprovision",-150,null,-355946.45,null,1,""]
[1300,"",0,"",1170,"Vermittlerprovision",-50,null,-27460.53,null,1,""]
[1300,"",0,"",1180,"Ablief. u. Aufber.",-39966.19,null,-1400797.14,null,1,""]
[1300,"",0,"",1190,"Händl.b. u. Abs.fin.",-35,null,-15408.04,null,1,""]
[1300,"",0,"",1200,"so. var. Kosten",-6206.61,null,-160030.74,null,1,""]
[1300,"",0,"",null,"",{"$nulls":5},""]
[1340,"Vorführw.-/Fahrz.k.",45000,"H",null,"Kosten Vorführwagen/Betriebsfz./Fuhrpark",1549.89,-6791.52,-2290.67,-229938.37,0,""]
[1340,"",45010,"H",null,"Kfz-Steuern",-151,null,-15020.74,null,0,""]
[1340,"",45020,"H",null,"Kfz-Versicherungen",-7980.6,null,-84018.57,null,0,""]
[1340,"",45030,"H",null,"Kraftstoffe",-142.31,null,-78980.78,null,0,""]
[1340,"",45040,"H",null,"Mobilitätskosten",0,null,-31042.39,null,0,""]
[1340,"",55010,"H",null,"Kosten Vorführwagen/Geschäftsfahrz./Gw.",-67.5,null,-18585.22,null,0,""]
[1340,"",0,"",null,"",{"$nulls":5},""]
[1350,"Wertb./AfA Fahrz.",46210,"H",null,"Abschreibung a.Kfz Fuhrpark/Betriebsfz.",0,0,-10912.9,-385659.95,0,""]
[1350,"",46220,"H",null,"Abschreibung auf Vorführwagen",0,null,-374747.05,null,0,""]
[1350,"",0,"",null,"",{"$nulls":5},""]
[1360,"Entsorgung",47400,"H",null,"Entsorgungskosten",-1434.98,-1434.98,-31627.64,-31627.64,0,""]
[1360,"",0,"",null,"",{"$nulls":5},""]
[1370,"so. direkte Kosten",45880,"H",null,"Verbrauchsmaterial",-475.17,-701.82,-78081.240000000005,-107621.17,0,""]
[1370,"",45890,"H",null,"Kleininventar",-226.65,null,-29539.93,null,0,""]
[1370,"",0,"",null,"",{"$nulls":5},""]
[1380,"Summe direkte Kosten",0,"",1340,"Vorführw.-/Fahrz.k.",-6791.52,-8928.32,-229938.37,-754847.13,1,""]
[1380,"",0,"",1350,"Wertb./AfA Fahrz.",0,null,-385659.95,null,1,""]
[1380,"",0,"",1360,"Entsorgung",-1434.98,null,-31627.64,null,1,""]
[1380,"",0,"",1370,"so. direkte Kosten",-701.82,null,-107621.17,null,1,""]
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[1400,"",0,"",1340,"Vorführw.-/Fahrz.k.",-6791.52,null,-229938.37,null,1,""]
[1400,"",0,"",1350,"Wertb./AfA Fahrz.",0,null,-385659.95,null,1,""]
[1400,"",0,"",1360,"Entsorgung",-1434.98,null,-31627.64,null,1,""]
[1400,"",0,"",1370,"so. direkte Kosten",-701.82,null,-107621.17,null,1,""]
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[1410,"",42160,"H",null,"Pauschale Steuer für Minijobber",0,null,-132.4,null,0,""]
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[1410,"",42400,"H",null,"Gesetzl. soz. Aufw.unprod. Mitarbeiter",0,null,-642764.13,null,0,""]
[1410,"",42410,"H",null,"Soziale Abgaben für Minijobber",0,null,-1887.39,null,0,""]
[1410,"",42450,"H",null,"Freiw. soz. Aufw. Löhne und Gehälter",0,null,-29673.18,null,0,""]
[1410,"",43500,"H",null,"Beiträge zur Berufsgenossenschaft",-7716.67,null,-70236.77,null,0,""]
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[1410,"",43850,"H",null,"Abfindungen",0,null,-50550,null,0,""]
[1410,"",43860,"H",null,"Pauschale Steuer für Arbeitnehmer",0,null,-4524.8500000000004,null,0,""]
[1410,"",89160,"H",null,"Geldwerter Vorteil (Kfz) 19% USt",0,null,84815.76,null,0,""]
[1410,"",89170,"H",null,"Geldwerter Vorteil (sonstige)",0,null,4506.38,null,0,""]
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[1420,"",21170,"H",null,"Zinsen an Gesell., Beteilig. >25% (KapG)",-270.83,null,-3854.14,null,0,""]
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[1430,"Werbekosten",48000,"H",null,"Werbekosten",-7614.26,-7614.26,-328864.39,-238213.44,0,""]
[1430,"",48050,"H",null,"Werbekostenzuschüsse/-erstattungen",0,null,90650.95,null,0,""]
[1430,"",0,"",null,"",{"$nulls":5},""]
[1500,"Deckungsbeitrag III",0,"",1400,"Deckungsbeitrag II",140401.38,124799.62,6711236.5199999996,2659545.5699999998,1,""]
[1500,"",0,"",1410,"Personalkosten",-7716.67,null,-3620249.79,null,1,""]
[1500,"",0,"",1420,"Zinsen",-270.83,null,-193227.72,null,1,""]
[1500,"",0,"",1430,"Werbekosten",-7614.26,null,-238213.44,null,1,""]
[1500,"",0,"",null,"",{"$nulls":5},""]
[1540,"Versicherung(o.Kfz)",44400,"H",null,"Kosten der Gebäudeversicherung",-7980.6,-7980.6,-66959.22,-73004.37,0,""]
[1540,"",47200,"H",null,"Betriebsversicherungen",0,null,-6045.15,null,0,""]
[1540,"",0,"",null,"",{"$nulls":5},""]
[1550,"Energie",44110,"H",null,"Energiekosten Heizung",0,-11932.14,-3005.23,-106082.33,0,""]
[1550,"",44120,"H",null,"Energiekosten Strom",-8496.94,null,-66884.399999999994,null,0,""]
[1550,"",44130,"H",null,"Energiekosten Gas",-2541.1799999999998,null,-26987.360000000001,null,0,""]
[1550,"",44140,"H",null,"Energiekosten Wasser",-894.02,null,-9205.34,null,0,""]
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[1560,"Büromaterial/Porto",47000,"H",null,"Büromaterial",-30.08,-165.13,-32106.65,-44522.13,0,""]
[1560,"",47050,"H",null,"Zeitschriften, Bücher (Fachliteratur)",-35.049999999999997,null,-2330.67,null,0,""]
[1560,"",47100,"H",null,"Kommunikation Portokosten",-100,null,-10084.81,null,0,""]
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[1570,"Rechts- u. Berat.l.",47300,"H",null,"Rechts- und Beratungskosten",0,-2500,-21767.82,-44267.82,0,""]
[1570,"",47350,"H",null,"Buchführungs- und Abschlussk. (StB/WP)",-2500,null,-22500,null,0,""]
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[1580,"Raumkosten",44200,"H",null,"Reinigungskosten",0,-2496.14,-61803.87,-169779.39,0,""]
[1580,"",44300,"H",null,"Instandhaltung Immobilien",0,null,-38125.83,null,0,""]
[1580,"",44310,"H",null,"Instandhaltung Mobilien",-3.18,null,-40808.14,null,0,""]
[1580,"",44600,"H",null,"Sonstige Gebäudekosten",-2492.96,null,-29041.55,null,0,""]
[1580,"",0,"",null,"",{"$nulls":5},""]
[1590,"Beiträge u. Gebühren",47250,"H",null,"Gebühren, Beiträge, Abgaben",-1997.3,-1997.3,-85345.59,-85345.59,0,""]
[1590,"",0,"",null,"",{"$nulls":5},""]
[1600,"EDV u. Telefon",47150,"H",null,"Kommunikation Telefon/Internet/Fax",-306.37,-14231.01,-56016.88,-297520.14,0,""]
[1600,"",47800,"H",null,"Kosten der Datenverarbeitung",-10136.200000000001,null,-101118.85,null,0,""]
[1600,"",47810,"H",null,"Wartungskosten Hard- und Software",-81.55,null,-19039.59,null,0,""]
[1600,"",47830,"H",null,"Kosten IT-Dienstleistungen",-3706.89,null,-121344.82,null,0,""]
[1600,"",0,"",null,"",{"$nulls":5},""]
[1610,"Repräsentationsk.",48100,"H",null,"Geschenke abzugsfähig ohne § 37b EStG",0,-775.74,-406.02,-57800.77,0,""]
[1610,"",48110,"H",null,"Geschenke n. abzugsfähig ohne §37b EStG",0,null,-743.28,null,0,""]
[1610,"",48200,"H",null,"Repräsentationskosten",-742.08,null,-55368.97,null,0,""]
[1610,"",48300,"H",null,"Bewirtungskosten",-23.62,null,-1162.07,null,0,""]
[1610,"",48310,"H",null,"Bewirtungskosten, nicht abzugsfähig",-10.039999999999999,null,-120.43,null,0,""]
[1610,"",0,"",null,"",{"$nulls":5},""]
[1620,"AfA BGA",46150,"H",null,"Abschreibung immaterielle VermG",0,0,-23169.61,-162552.46,0,""]
[1620,"",46200,"H",null,"Abschreibungen auf Sachanlagen",0,null,-127619.68,null,0,""]
[1620,"",46400,"H",null,"Sofortabschreibung GWG",0,null,-11763.17,null,0,""]
[1620,"",0,"",null,"",{"$nulls":5},""]
[1630,"sonstige Indirektk.",47260,"H",null,"Nebenkosten des Geldverkehrs",-701.3,-9451.34,-16122.92,-236071.84,0,""]
[1630,"",47600,"H",null,"Mieten/Pachtgebühren für bewegl. WG",-382.2,null,-12110.23,null,0,""]
[1630,"",47620,"H",null,"Leasinggebühren für bewegl. WG",-7286.71,null,-57074.83,null,0,""]
[1630,"",47700,"H",null,"Berufskleidung",-151.68,null,-16346.29,null,0,""]
[1630,"",47750,"H",null,"Fortbildungskosten (Seminare)",-40,null,-50216.46,null,0,""]
[1630,"",47900,"H",null,"Sonstige Kosten des Geschäftsbetriebes",-513.91999999999996,null,-80352.820000000007,null,0,""]
[1630,"",48400,"H",null,"Reisekosten Arbeitnehmer",-375.53,null,-3848.29,null,0,""]
[1630,"",0,"",null,"",{"$nulls":5},""]
[1650,"Summe ind. Kosten",0,"",1540,"Versicherung(o.Kfz)",-7980.6,-51529.4,-73004.37,-1276946.8400000001,1,""]
[1650,"",0,"",1550,"Energie",-11932.14,null,-106082.33,null,1,""]
[1650,"",0,"",1560,"Büromaterial/Porto",-165.13,null,-44522.13,null,1,""]
[1650,"",0,"",1570,"Rechts- u. Berat.l.",-2500,null,-44267.82,null,1,""]
[1650,"",0,"",1580,"Raumkosten",-2496.14,null,-169779.39,null,1,""]
[1650,"",0,"",1590,"Beiträge u. Gebühren",-1997.3,null,-85345.59,null,1,""]
[1650,"",0,"",1600,"EDV u. Telefon",-14231.01,null,-297520.14,null,1,""]
[1650,"",0,"",1610,"Repräsentationsk.",-775.74,null,-57800.77,null,1,""]
[1650,"",0,"",1620,"AfA BGA",0,null,-162552.46,null,1,""]
[1650,"",0,"",1630,"sonstige Indirektk.",-9451.34,null,-236071.84,null,1,""]
[1650,"",0,"",null,"",{"$nulls":5},""]
[1700,"Betriebsergebnis I",0,"",1500,"Deckungsbeitrag III",124799.62,73270.22,2659545.5699999998,1382598.73,1,""]
[1700,"",0,"",1540,"Versicherung(o.Kfz)",-7980.6,null,-73004.37,null,1,""]
[1700,"",0,"",1550,"Energie",-11932.14,null,-106082.33,null,1,""]
[1700,"",0,"",1560,"Büromaterial/Porto",-165.13,null,-44522.13,null,1,""]
[1700,"",0,"",1570,"Rechts- u. Berat.l.",-2500,null,-44267.82,null,1,""]
[1700,"",0,"",1580,"Raumkosten",-2496.14,null,-169779.39,null,1,""]
[1700,"",0,"",1590,"Beiträge u. Gebühren",-1997.3,null,-85345.59,null,1,""]
[1700,"",0,"",1600,"EDV u. Telefon",-14231.01,null,-297520.14,null,1,""]
[1700,"",0,"",1610,"Repräsentationsk.",-775.74,null,-57800.77,null,1,""]
[1700,"",0,"",1620,"AfA BGA",0,null,-162552.46,null,1,""]
[1700,"",0,"",1630,"sonstige Indirektk.",-9451.34,null,-236071.84,null,1,""]
[1700,"",0,"",null,"",{"$nulls":5},""]
[1710,"Gf-Gehalt/kalk. Ul",42550,"H",null,"Geschäftsführergehälter",0,-10000,-289608.11,-400645.19,0,""]
[1710,"",42610,"H",null,"Tantiemen Gesellschafter-Geschäftsf.",-10000,null,-90000,null,0,""]
[1710,"",42620,"H",null,"Freiwillige Zuwendungen an Ges.er-GF",0,null,-2646,null,0,""]
[1710,"",42640,"H",null,"Sachzuwend., Dienstleistungen Ges.er-GF",0,null,-9023,null,0,""]
[1710,"",42660,"H",null,"Pauschale Steuer für Gesellschafter-GF",0,null,-850,null,0,""]
[1710,"",43660,"H",null,"Aufwendungen Altersversorgung Ges.er-GF",0,null,-8518.08,null,0,""]
[1710,"",0,"",null,"",{"$nulls":5},""]
[1720,"Miete/Pacht",44000,"H",null,"Miete, Pacht",-97694.93,-97694.93,-879157.72,-879157.72,0,""]
[1720,"",0,"",null,"",{"$nulls":5},""]
[1730,"Zinsen Darlehen",21200,"H",null,"Zinsaufwendungen f. lfr.Verbindlichkeit.",0,0,-11850.71,-11850.71,0,""]
[1730,"",0,"",null,"",{"$nulls":5},""]
[1740,"AfA Immobilien",46100,"H",null,"Abschreibung auf Gebäude/-einrichtung",0,0,-26247.19,-26247.19,0,""]
[1740,"",0,"",null,"",{"$nulls":5},""]
[1760,"Summe Strukturk.",0,"",1710,"Gf-Gehalt/kalk. Ul",-10000,-107694.93,-400645.19,-1317900.81,1,""]
[1760,"",0,"",1720,"Miete/Pacht",-97694.93,null,-879157.72,null,1,""]
[1760,"",0,"",1730,"Zinsen Darlehen",0,null,-11850.71,null,1,""]
[1760,"",0,"",1740,"AfA Immobilien",0,null,-26247.19,null,1,""]
[1760,"",0,"",null,"",{"$nulls":5},""]
[1800,"Betriebsergebnis II",0,"",1700,"Betriebsergebnis I",73270.22,-34424.71,1382598.73,64697.919999999998,1,""]
[1800,"",0,"",1710,"Gf-Gehalt/kalk. Ul",-10000,null,-400645.19,null,1,""]
[1800,"",0,"",1720,"Miete/Pacht",-97694.93,null,-879157.72,null,1,""]
[1800,"",0,"",1730,"Zinsen Darlehen",0,null,-11850.71,null,1,""]
[1800,"",0,"",1740,"AfA Immobilien",0,null,-26247.19,null,1,""]
[1800,"",0,"",null,"",{"$nulls":5},""]
[1810,"neutrale Aufw.",20200,"H",null,"Periodenfremde Aufwendungen",0,-1897.47,-8584.44,-37838.160000000003,0,""]
[1810,"",23080,"H",null,"Sonst. nicht abziehbare Aufwendungen",0,null,-2697.91,null,0,""]
[1810,"",23150,"H",null,"Abgänge Sachanlagen, Buchgewinn",0,null,-11167,null,0,""]
[1810,"",23750,"H",null,"Grundsteuer",-730.8,null,-6577.2,null,0,""]
[1810,"",47950,"H",null,"Aufwendungen für Lizenzen, Konzessionen",-1166.67,null,-8811.61,null,0,""]
[1810,"",0,"",null,"",{"$nulls":5},""]
[1820,"neutrale Erträge",25200,"H",null,"Periodenfremde Erträge",0,-16.5,998.5,252564.18,0,""]
[1820,"",27000,"H",null,"Sonstige Erträge betriebs/periodenfremd",0,null,135932.42000000001,null,0,""]
[1820,"",27420,"H",null,"Versich.entschädigung, Schadenersatz",0,null,22027.51,null,0,""]
[1820,"",27470,"H",null,"Sonstige steuerfr. Betriebseinnahmen",0,null,127,null,0,""]
[1820,"",27490,"H",null,"Erstattungen AufwendungsausgleichsG",0,null,74718.210000000006,null,0,""]
[1820,"",29000,"H",null,"Erhaltene Skonti",0,null,12.18,null,0,""]
[1820,"",29040,"H",null,"Erhaltene Skonti 16% Vorsteuer",0,null,127.4,null,0,""]
[1820,"",29050,"H",null,"Erhaltene Skonti 19% Vorsteuer",-16.5,null,2099.11,null,0,""]
[1820,"",89580,"H",null,"Verkaufserlöse SAV (Buchgewinn)",0,null,16521.849999999999,null,0,""]
[1820,"",0,"",null,"",{"$nulls":5},""]
[1830,"Neutrales Ergebnis",0,"",1810,"neutrale Aufw.",-1897.47,-1913.97,-37838.160000000003,214726.02,1,""]
[1830,"",0,"",1820,"neutrale Erträge",-16.5,null,252564.18,null,1,""]
[1830,"",0,"",null,"",{"$nulls":5},""]
[1840,"Ergebnis vor Steuern",0,"",1800,"Betriebsergebnis II",-34424.71,-36338.68,64697.919999999998,279423.94,1,""]
[1840,"",0,"",1810,"neutrale Aufw.",-1897.47,null,-37838.160000000003,null,1,""]
[1840,"",0,"",1820,"neutrale Erträge",-16.5,null,252564.18,null,1,""]
[1840,"",0,"",null,"",{"$nulls":5},""]
[1850,"Steuern",22000,"H",null,"Körperschaftsteuer",0,0,-25758.880000000001,-95296.75,0,""]
[1850,"",22790,"H",null,"Gewerbesteuer",0,null,-67461,null,0,""]
[1850,"",22850,"H",null,"Steuernachzahlg. VJ sonstige Steuern",0,null,-2076.87,null,0,""]
[1850,"",0,"",null,"",{"$nulls":5},""]
[1860,"Ergebnis n. Steuern",0,"",1840,"Ergebnis vor Steuern",-36338.68,-36338.68,279423.94,184127.19,1,""]
[1860,"",0,"",1850,"Steuern",0,null,-95296.75,null,1,""]
[1860,"",0,"",null,"",{"$nulls":5},""]
[1880,"Erg.n.St.o.kalk.K.",0,"",1860,"Ergebnis n. Steuern",-36338.68,-36338.68,184127.19,184127.19,1,""]