/ - Diff - projekt kivitendo - wissen

       # connect to database
       my $dbh = $form->dbconnect($myconfig);
       my $query =
         qq!SELECT c.accno, c.description, c.charttype, c.gifi_accno, c.category,! .
         qq!SELECT c.accno, c.description, c.charttype, c.category,! .
         qq!  c.link, c.pos_bilanz, c.pos_eur, c.new_chart_id, c.valid_from, ! .
         qq!  c.pos_bwa, ! .
         qq!  tk.taxkey_id, tk.pos_ustva, tk.tax_id, ! .
-...
       if ($form->{id}) {
         $query = qq|UPDATE chart SET
                     accno = ?, description = ?, charttype = ?,
                     gifi_accno = ?, category = ?, link = ?,
                     category = ?, link = ?,
                     taxkey_id = ?,
                     pos_ustva = ?, pos_bwa   = ?, pos_bilanz = ?,
                     pos_eur = ?, new_chart_id = ?, valid_from = ?
                     WHERE id = ?|;
         @values = ($form->{accno}, $form->{description}, $form->{charttype},
                    $form->{gifi_accno}, $form->{category}, $form->{link},
                    $form->{category}, $form->{link},
                    conv_i($taxkey),
                    conv_i($form->{pos_ustva}), conv_i($form->{pos_bwa}),
                    conv_i($form->{pos_bilanz}), conv_i($form->{pos_eur}),
-...
       } else {
         $query = qq|INSERT INTO chart
                     (accno, description, charttype,
                      gifi_accno, category, link,
                      taxkey_id,
                      category, link, taxkey_id,
                      pos_ustva, pos_bwa, pos_bilanz, pos_eur,
                      new_chart_id, valid_from)
                     VALUES (?, ?, ?, ?, ?, ?, ?, ?, ?, ?, ?, ?, ?)|;
         @values = ($form->{accno}, $form->{description}, $form->{charttype},
                    $form->{gifi_accno}, $form->{category}, $form->{link},
                    conv_i($taxkey),
                    $form->{category}, $form->{link}, conv_i($taxkey),
                    conv_i($form->{pos_ustva}), conv_i($form->{pos_bwa}),
                    conv_i($form->{pos_bilanz}), conv_i($form->{pos_eur}),
                    conv_i($form->{new_chart_id}),

+      }
       $sth->finish;
       $query = qq|SELECT accno, description
                   FROM gifi|;
       $sth = $dbh->prepare($query);
       $sth->execute || $form->dberror($query);
       my %gifi;
       while (my ($accno, $description) = $sth->fetchrow_array) {
         $gifi{$accno} = $description;
+      }
       $sth->finish;
       $query = qq{
         SELECT
           c.accno,
-...
         FROM chart c
         LEFT JOIN taxkeys tk ON (c.id = tk.chart_id)
         LEFT JOIN tax tx ON (tk.tax_id = tx.id)
         GROUP BY c.accno, c.id, c.description, c.charttype, c.gifi_accno,
         GROUP BY c.accno, c.id, c.description, c.charttype,
           c.category, c.link, c.pos_bwa, c.pos_bilanz, c.pos_eur, c.valid_from,
           c.datevautomatik
         ORDER BY c.accno
-...
       while (my $ca = $sth->fetchrow_hashref(NAME_lc)) {
         $ca->{amount}           = $amount{ $ca->{accno} };
         $ca->{gifi_description} = $gifi{ $ca->{gifi_accno} };
         if ($ca->{amount} < 0) {
           $ca->{debit} = $ca->{amount} * -1;
         } else {
-...
       # get chart_id
       my $query = qq|SELECT c.id FROM chart c
                      WHERE c.accno = '$form->{accno}'|;
       if ($form->{accounttype} eq 'gifi') {
         $query = qq|SELECT c.id FROM chart c
                     WHERE c.gifi_accno = '$form->{gifi_accno}'|;
+      }
       my $sth = $dbh->prepare($query);
       $sth->execute || $form->dberror($query);
-...
     		 |;
+      }
       if ($form->{accno} || $form->{gifi_accno}) {
       if ($form->{accno}) {
         # get category for account
         $query = qq|SELECT c.category
                     FROM chart c
     		WHERE c.accno = '$form->{accno}'|;
         if ($form->{accounttype} eq 'gifi') {
           $query = qq|SELECT c.category
                     FROM chart c
     		WHERE c.gifi_accno = '$form->{gifi_accno}'
     		AND c.charttype = 'A'|;
+        }
         $sth = $dbh->prepare($query);
         $sth->execute || $form->dberror($query);
-...
+          }
           if ($form->{accounttype} eq 'gifi') {
             $query = qq|SELECT SUM(ac.amount)
     		  FROM acc_trans ac
     		  JOIN chart c ON (ac.chart_id = c.id)
     		  $dpt_join
     		  WHERE c.gifi_accno = '$form->{gifi_accno}'
     		  AND ac.transdate < '$form->{fromdate}'
     		  $dpt_where
     		  $project
     		  |;
             if ($form->{project_id}) {
               $query .= qq|
     	       UNION
     	          SELECT SUM(ac.qty * ac.sellprice)
     		  FROM invoice ac
     		  JOIN ar a ON (ac.trans_id = a.id)
     		  JOIN parts p ON (ac.parts_id = p.id)
     		  JOIN chart c ON (p.income_accno_id = c.id)
     		  $dpt_join
     		  WHERE c.gifi_accno = '$form->{gifi_accno}'
     		  AND a.transdate < '$form->{fromdate}'
     		  AND c.category = 'I'
     		  $dpt_where
     		  $project
     	       UNION
     	          SELECT SUM(ac.qty * ac.sellprice)
     		  FROM invoice ac
     		  JOIN ap a ON (ac.trans_id = a.id)
     		  JOIN parts p ON (ac.parts_id = p.id)
     		  JOIN chart c ON (p.expense_accno_id = c.id)
     		  $dpt_join
     		  WHERE c.gifi_accno = '$form->{gifi_accno}'
     		  AND a.transdate < '$form->{fromdate}'
     		  AND c.category = 'E'
     		  $dpt_where
     		  $project
     		  |;
+            }
+          }
           $sth = $dbh->prepare($query);
           $sth->execute || $form->dberror($query);

         $arwhere .= " AND c.accno = '$form->{accno}'";
         $apwhere .= " AND c.accno = '$form->{accno}'";
+      }
       if ($form->{gifi_accno}) {
         $glwhere .= " AND c.gifi_accno = '$form->{gifi_accno}'";
         $arwhere .= " AND c.gifi_accno = '$form->{gifi_accno}'";
         $apwhere .= " AND c.gifi_accno = '$form->{gifi_accno}'";
+      }
       if ($form->{category} ne 'X') {
         $glwhere .=
           " AND gl.id in (SELECT trans_id FROM acc_trans ac2 WHERE ac2.chart_id IN (SELECT id FROM chart c2 WHERE c2.category = '$form->{category}'))";
-...
+        }
+      }
       if ($form->{gifi_accno}) {
         # get category for account
         $query = qq|SELECT c.category
                     FROM chart c
     		WHERE c.gifi_accno = '$form->{gifi_accno}'|;
         $sth = $dbh->prepare($query);
         $sth->execute || $form->dberror($query);
         ($form->{ml}) = $sth->fetchrow_array;
         $sth->finish;
         if ($form->{datefrom}) {
           $query = qq|SELECT SUM(ac.amount)
     		  FROM acc_trans ac, chart c
     		  WHERE ac.chart_id = c.id
     		  AND c.gifi_accno = '$form->{gifi_accno}'
     		  AND ac.transdate < date '$form->{datefrom}'
     		  |;
           $sth = $dbh->prepare($query);
           $sth->execute || $form->dberror($query);
           ($form->{balance}) = $sth->fetchrow_array;
           $sth->finish;
+        }
+      }
       my $false = ($myconfig->{dbdriver} eq 'Pg') ? FALSE: q|'0'|;
       my $sortorder = join ', ',
-...
       my $query =
         qq|SELECT ac.oid AS acoid, g.id, 'gl' AS type, $false AS invoice, g.reference, ac.taxkey, c.link,
                      g.description, ac.transdate, ac.source, ac.trans_id,
     		 ac.amount, c.accno, c.gifi_accno, g.notes, t.chart_id, ac.oid
     		 ac.amount, c.accno, g.notes, t.chart_id, ac.oid
                      $project_columns
                      FROM gl g, acc_trans ac $project_join, chart c LEFT JOIN tax t ON
                      (t.chart_id=c.id)
-...
     	UNION
     	         SELECT ac.oid AS acoid, a.id, 'ar' AS type, a.invoice, a.invnumber, ac.taxkey, c.link,
     		 ct.name, ac.transdate, ac.source, ac.trans_id,
     		 ac.amount, c.accno, c.gifi_accno, a.notes, t.chart_id, ac.oid
     		 ac.amount, c.accno, a.notes, t.chart_id, ac.oid
                      $project_columns
     		 FROM ar a, acc_trans ac $project_join, customer ct, chart c LEFT JOIN tax t ON
                      (t.chart_id=c.id)
-...
     	UNION
     	         SELECT ac.oid AS acoid, a.id, 'ap' AS type, a.invoice, a.invnumber, ac.taxkey, c.link,
     		 ct.name, ac.transdate, ac.source, ac.trans_id,
     		 ac.amount, c.accno, c.gifi_accno, a.notes, t.chart_id, ac.oid
     		 ac.amount, c.accno, a.notes, t.chart_id, ac.oid
                      $project_columns
     		 FROM ap a, acc_trans ac $project_join, vendor ct, chart c LEFT JOIN tax t ON
                      (t.chart_id=c.id)
-...
         ($form->{account_description}) = $sth->fetchrow_array;
         $sth->finish;
+      }
       if ($form->{gifi_accno}) {
         $query =
           qq|SELECT g.description FROM gifi g WHERE g.accno = '$form->{gifi_accno}'|;
         $sth = $dbh->prepare($query);
         $sth->execute || $form->dberror($query);
         ($form->{gifi_account_description}) = $sth->fetchrow_array;
         $sth->finish;
+      }
       $main::lxdebug->leave_sub();
       $dbh->disconnect;

     	      $category
     	      ORDER by c.accno|;
       if ($form->{accounttype} eq 'gifi') {
         $query = qq|SELECT g.accno, g.description, c.category
     		FROM gifi g
     		JOIN chart c ON (c.gifi_accno = g.accno)
     		WHERE c.charttype = 'H'
     		$category
     		ORDER BY g.accno|;
+      }
       $sth = $dbh->prepare($query);
       $sth->execute || $form->dberror($query);
-...
     		 |;
+      }
       if ($form->{accounttype} eq 'gifi') {
         if ($form->{method} eq 'cash') {
           $query = qq|
     	         SELECT g.accno, sum(ac.amount) AS amount,
     		 g.description, c.category
     		 FROM acc_trans ac
     	         JOIN chart c ON (c.id = ac.chart_id)
     	         JOIN ar a ON (a.id = ac.trans_id)
     	         JOIN gifi g ON (g.accno = c.gifi_accno)
     	         $dpt_join
     		 WHERE $where
     		 $dpt_where
     		 $category
     		 AND ac.trans_id IN
+    		   (
     		     SELECT trans_id
     		     FROM acc_trans
     		     JOIN chart ON (chart_id = id)
     		     WHERE link LIKE '%AR_paid%'
     		     $subwhere
+    		   )
     		 $project
     		 GROUP BY g.accno, g.description, c.category
            UNION ALL
     		 SELECT '' AS accno, SUM(ac.amount) AS amount,
     		 '' AS description, c.category
     		 FROM acc_trans ac
     	         JOIN chart c ON (c.id = ac.chart_id)
     	         JOIN ar a ON (a.id = ac.trans_id)
     	         $dpt_join
     		 WHERE $where
     		 $dpt_where
     		 $category
     		 AND c.gifi_accno = ''
     		 AND ac.trans_id IN
+    		   (
     		     SELECT trans_id
     		     FROM acc_trans
     		     JOIN chart ON (chart_id = id)
     		     WHERE link LIKE '%AR_paid%'
     		     $subwhere
+    		   )
     		 $project
     		 GROUP BY c.category
            UNION ALL
            	         SELECT g.accno, sum(ac.amount) AS amount,
     		 g.description, c.category
     		 FROM acc_trans ac
     	         JOIN chart c ON (c.id = ac.chart_id)
     	         JOIN ap a ON (a.id = ac.trans_id)
     	         JOIN gifi g ON (g.accno = c.gifi_accno)
     	         $dpt_join
     		 WHERE $where
     		 $dpt_where
     		 $category
     		 AND ac.trans_id IN
+    		   (
     		     SELECT trans_id
     		     FROM acc_trans
     		     JOIN chart ON (chart_id = id)
     		     WHERE link LIKE '%AP_paid%'
     		     $subwhere
+    		   )
     		 $project
     		 GROUP BY g.accno, g.description, c.category
            UNION ALL
     		 SELECT '' AS accno, SUM(ac.amount) AS amount,
     		 '' AS description, c.category
     		 FROM acc_trans ac
     	         JOIN chart c ON (c.id = ac.chart_id)
     	         JOIN ap a ON (a.id = ac.trans_id)
     	         $dpt_join
     		 WHERE $where
     		 $dpt_where
     		 $category
     		 AND c.gifi_accno = ''
     		 AND ac.trans_id IN
+    		   (
     		     SELECT trans_id
     		     FROM acc_trans
     		     JOIN chart ON (chart_id = id)
     		     WHERE link LIKE '%AP_paid%'
     		     $subwhere
+    		   )
     		 $project
     		 GROUP BY c.category
            UNION ALL
     -- add gl
     	         SELECT g.accno, sum(ac.amount) AS amount,
     		 g.description, c.category
     		 FROM acc_trans ac
     	         JOIN chart c ON (c.id = ac.chart_id)
     	         JOIN gifi g ON (g.accno = c.gifi_accno)
     	         JOIN gl a ON (a.id = ac.trans_id)
     	         $dpt_join
     		 WHERE $where
     		 $glwhere
     		 $dpt_where
     		 $category
     		 AND NOT (c.link = 'AR' OR c.link = 'AP')
     		 $project
     		 GROUP BY g.accno, g.description, c.category
            UNION ALL
     		 SELECT '' AS accno, SUM(ac.amount) AS amount,
     		 '' AS description, c.category
     		 FROM acc_trans ac
     	         JOIN chart c ON (c.id = ac.chart_id)
     	         JOIN gl a ON (a.id = ac.trans_id)
     	         $dpt_join
     		 WHERE $where
     		 $glwhere
     		 $dpt_where
     		 $category
     		 AND c.gifi_accno = ''
     		 AND NOT (c.link = 'AR' OR c.link = 'AP')
     		 $project
     		 GROUP BY c.category
     		 |;
           if ($form->{project_id}) {
             $query .= qq|
            UNION ALL
     		 SELECT g.accno AS accno, SUM(ac.sellprice * ac.qty) AS amount,
     		 g.description AS description, c.category
     		 FROM invoice ac
     	         JOIN ar a ON (a.id = ac.trans_id)
     		 JOIN parts p ON (ac.parts_id = p.id)
     		 JOIN chart c on (p.income_accno_id = c.id)
     	         JOIN gifi g ON (g.accno = c.gifi_accno)
     	         $dpt_join
     	-- use transdate from subwhere
     		 WHERE 1 = 1 $subwhere
     		 AND c.category = 'I'
     		 $dpt_where
     		 AND ac.trans_id IN
+    		   (
     		     SELECT trans_id
     		     FROM acc_trans
     		     JOIN chart ON (chart_id = id)
     		     WHERE link LIKE '%AR_paid%'
     		     $subwhere
+    		   )
     		 $project
     		 GROUP BY g.accno, g.description, c.category
            UNION ALL
     		 SELECT g.accno AS accno, SUM(ac.sellprice * ac.qty) * -1 AS amount,
     		 g.description AS description, c.category
     		 FROM invoice ac
     	         JOIN ap a ON (a.id = ac.trans_id)
     		 JOIN parts p ON (ac.parts_id = p.id)
     		 JOIN chart c on (p.expense_accno_id = c.id)
     	         JOIN gifi g ON (g.accno = c.gifi_accno)
     	         $dpt_join
     		 WHERE 1 = 1 $subwhere
     		 AND c.category = 'E'
     		 $dpt_where
     		 AND ac.trans_id IN
+    		   (
     		     SELECT trans_id
     		     FROM acc_trans
     		     JOIN chart ON (chart_id = id)
     		     WHERE link LIKE '%AP_paid%'
     		     $subwhere
+    		   )
     		 $project
     		 GROUP BY g.accno, g.description, c.category
     		 |;
+          }
         } else {
           if ($department_id) {
             $dpt_join = qq|
     	      JOIN dpt_trans t ON (t.trans_id = ac.trans_id)
     	      |;
             $dpt_where = qq|
                    AND t.department_id = $department_id
     	      |;
+          }
           $query = qq|
     	      SELECT g.accno, SUM(ac.amount) AS amount,
     	      g.description, c.category
     	      FROM acc_trans ac
     	      JOIN chart c ON (c.id = ac.chart_id)
     	      JOIN gifi g ON (c.gifi_accno = g.accno)
     	      $dpt_join
     	      WHERE $where
     	      $dpt_from
     	      $category
     	      $project
     	      GROUP BY g.accno, g.description, c.category
     	   UNION ALL
     	      SELECT '' AS accno, SUM(ac.amount) AS amount,
     	      '' AS description, c.category
     	      FROM acc_trans ac
     	      JOIN chart c ON (c.id = ac.chart_id)
     	      $dpt_join
     	      WHERE $where
     	      $dpt_from
     	      $category
     	      AND c.gifi_accno = ''
     	      $project
     	      GROUP BY c.category
     	      |;
           if ($form->{project_id}) {
             $query .= qq|
     	 UNION ALL
     		 SELECT g.accno AS accno, SUM(ac.sellprice * ac.qty) AS amount,
     		 g.description AS description, c.category
     		 FROM invoice ac
     	         JOIN ar a ON (a.id = ac.trans_id)
     		 JOIN parts p ON (ac.parts_id = p.id)
     		 JOIN chart c on (p.income_accno_id = c.id)
     		 JOIN gifi g ON (c.gifi_accno = g.accno)
     	         $dpt_join
     	-- use transdate from subwhere
     		 WHERE 1 = 1 $subwhere
     		 AND c.category = 'I'
     		 $dpt_where
     		 $project
     		 GROUP BY g.accno, g.description, c.category
            UNION ALL
     		 SELECT g.accno AS accno, SUM(ac.sellprice * ac.qty) * -1 AS amount,
     		 g.description AS description, c.category
     		 FROM invoice ac
     	         JOIN ap a ON (a.id = ac.trans_id)
     		 JOIN parts p ON (ac.parts_id = p.id)
     		 JOIN chart c on (p.expense_accno_id = c.id)
     		 JOIN gifi g ON (c.gifi_accno = g.accno)
     	         $dpt_join
     		 WHERE 1 = 1 $subwhere
     		 AND c.category = 'E'
     		 $dpt_where
     		 $project
     		 GROUP BY g.accno, g.description, c.category
     		 |;
+          }
+        }
       } else {    # standard account
       {    # standard account
         if ($form->{method} eq 'cash') {
-...
       # get beginning balances
       if ($form->{fromdate}) {
         if ($form->{accounttype} eq 'gifi') {
           $query = qq|SELECT g.accno, c.category, SUM(ac.amount) AS amount,
                       g.description
     		  FROM acc_trans ac
     		  JOIN chart c ON (ac.chart_id = c.id)
     		  JOIN gifi g ON (c.gifi_accno = g.accno)
     		  $dpt_join
     		  WHERE ac.transdate < '$form->{fromdate}'
     		  $dpt_where
     		  $project
     		  GROUP BY g.accno, c.category, g.description
     		  |;
         } else {
           $query = qq|SELECT c.accno, c.category, SUM(ac.amount) AS amount,
         $query = qq|SELECT c.accno, c.category, SUM(ac.amount) AS amount,
                       c.description
     		  FROM acc_trans ac
     		  JOIN chart c ON (ac.chart_id = c.id)
-...
     		  GROUP BY c.accno, c.category, c.description
     		  |;
+        }
         $sth = $dbh->prepare($query);
         $sth->execute || $form->dberror($query);
-...
     	      WHERE c.charttype = 'H'
     	      ORDER by c.accno|;
       if ($form->{accounttype} eq 'gifi') {
         $query = qq|SELECT g.accno, g.description, c.category
     		FROM gifi g
     		JOIN chart c ON (c.gifi_accno = g.accno)
     		WHERE c.charttype = 'H'
     		ORDER BY g.accno|;
+      }
       $sth = $dbh->prepare($query);
       $sth->execute || $form->dberror($query);
-...
         $where .= $tofrom;
+      }
       if ($form->{accounttype} eq 'gifi') {
         $query = qq|SELECT g.accno, g.description, c.category,
                     SUM(ac.amount) AS amount
     		FROM acc_trans ac
     		JOIN chart c ON (c.id = ac.chart_id)
     		JOIN gifi g ON (c.gifi_accno = g.accno)
     		$dpt_join
     		WHERE $where
     		$dpt_where
     		$project
     		GROUP BY g.accno, g.description, c.category
     		|;
         if ($form->{project_id}) {
           $query .= qq|
     	-- add project transactions from invoice
     	UNION ALL
     	        SELECT g.accno, g.description, c.category,
     		SUM(ac.sellprice * ac.qty) AS amount
     		FROM invoice ac
     		JOIN ar a ON (ac.trans_id = a.id)
     		JOIN parts p ON (ac.parts_id = p.id)
     		JOIN chart c ON (p.income_accno_id = c.id)
     		JOIN gifi g ON (c.gifi_accno = g.accno)
     		$dpt_join
     		WHERE $invwhere
     		$dpt_where
     		$project
     		GROUP BY g.accno, g.description, c.category
     	UNION ALL
     	        SELECT g.accno, g.description, c.category,
     		SUM(ac.sellprice * ac.qty) * -1 AS amount
     		FROM invoice ac
     		JOIN ap a ON (ac.trans_id = a.id)
     		JOIN parts p ON (ac.parts_id = p.id)
     		JOIN chart c ON (p.expense_accno_id = c.id)
     		JOIN gifi g ON (c.gifi_accno = g.accno)
     		$dpt_join
     		WHERE $invwhere
     		$dpt_where
     		$project
     		GROUP BY g.accno, g.description, c.category
     		|;
+        }
         $query .= qq|
     		ORDER BY accno|;
       } else {
+      {
         $query = qq|SELECT c.accno, c.description, c.category,
                     SUM(ac.amount) AS amount
-...
     	      AND c.accno = ?) AS credit
     	      |;
       if ($form->{accounttype} eq 'gifi') {
         $query = qq|SELECT (SELECT SUM(ac.amount) * -1
     		FROM acc_trans ac
     		JOIN chart c ON (c.id = ac.chart_id)
     		$dpt_join
     		WHERE $where
     		$dpt_where
     		$project
     		AND ac.amount < 0
     		AND c.gifi_accno = ?) AS debit,
     	       (SELECT SUM(ac.amount)
     		FROM acc_trans ac
     		JOIN chart c ON (c.id = ac.chart_id)
     		$dpt_join
     		WHERE $where
     		$dpt_where
     		$project
     		AND ac.amount > 0
     		AND c.gifi_accno = ?) AS credit|;
+      }
       $drcr = $dbh->prepare($query);
       if ($form->{project_id}) {
-...
+      }
       $sth->finish;
       # get gifi tax accounts
       $query = qq|SELECT DISTINCT ON (g.accno) g.accno, g.description,
                      sum(t.rate) AS rate
                      FROM gifi g, chart c, tax t
     		 WHERE g.accno = c.gifi_accno
     		 AND c.id = t.chart_id
     		 AND c.link LIKE '%CT_tax%'
     		 GROUP BY g.accno, g.description
                      ORDER BY accno|;
       $sth = $dbh->prepare($query);
       $sth->execute || $form->dberror;
       while ($ref = $sth->fetchrow_hashref(NAME_lc)) {
         push @{ $form->{gifi_taxaccounts} }, $ref;
+      }
       $sth->finish;
       $dbh->disconnect;
       $main::lxdebug->leave_sub();
-...
       my ($accno, $rate);
       if ($form->{accno}) {
         if ($form->{accno} =~ /^gifi_/) {
           ($null, $accno) = split /_/, $form->{accno};
           $rate  = $form->{"$form->{accno}_rate"};
           $accno = qq| AND ch.gifi_accno = '$accno'|;
         } else {
           $accno = $form->{accno};
           $rate  = $form->{"$form->{accno}_rate"};
           $accno = qq| AND ch.accno = '$accno'|;
+        }
         $accno = $form->{accno};
         $rate  = $form->{"$form->{accno}_rate"};
         $accno = qq| AND ch.accno = '$accno'|;
+      }
       $rate *= 1;

       my $filename = qq|sql/lx-office.sql|;
       $self->process_query($form, $dbh, $filename);
       # load gifi
       ($filename) = split /_/, $form->{chart};
       $filename =~ s/_//;
       $self->process_query($form, $dbh, "sql/${filename}-gifi.sql");
       # load chart of accounts
       $filename = qq|sql/$form->{chart}-chart.sql|;
       $self->process_query($form, $dbh, $filename);

       CA->all_accounts(\%myconfig, \%$form);
       @column_index = qw(accno gifi_accno description debit credit);
       @column_index = qw(accno description debit credit);
       $column_header{accno} =
         qq|<th class=listheading>| . $locale->text('Account') . qq|</th>\n|;
       $column_header{gifi_accno} =
         qq|<th class=listheading>| . $locale->text('GIFI') . qq|</th>\n|;
       $column_header{description} =
         qq|<th class=listheading>| . $locale->text('Description') . qq|</th>\n|;
       $column_header{debit} =
-...
       foreach $ca (@{ $form->{CA} }) {
         $description      = $form->escape($ca->{description});
         $gifi_description = $form->escape($ca->{gifi_description});
         $href =
           qq|$form->{script}?path=$form->{path}&action=list&accno=$ca->{accno}&login=$form->{login}&password=$form->{password}&description=$description&gifi_accno=$ca->{gifi_accno}&gifi_description=$gifi_description|;
           qq|$form->{script}?path=$form->{path}&action=list&accno=$ca->{accno}&login=$form->{login}&password=$form->{password}&description=$description|;
         if ($ca->{charttype} eq "H") {
           print qq|<tr class=listheading>|;
           map { $column_data{$_} = "<th>$ca->{$_}</th>"; } qw(accno description);
           $column_data{gifi_accno} = "<th>$ca->{gifi_accno}&nbsp;</th>";
         } else {
           $i++;
           $i %= 2;
           print qq|<tr class=listrow$i>|;
           $column_data{accno}      = "<td><a href=$href>$ca->{accno}</a></td>";
           $column_data{gifi_accno} =
             "<td><a href=$href&accounttype=gifi>$ca->{gifi_accno}</a>&nbsp;</td>";
           $column_data{description} = "<td>$ca->{description}</td>";
+        }
         my $debit = "";
-...
+      }
       map { $column_data{$_} = "<td>&nbsp;</td>"; }
         qw(accno gifi_accno description);
         qw(accno description);
       $column_data{debit} =
         "<th align=right class=listtotal>"
-...
       $lxdebug->enter_sub();
       $form->{title} = $locale->text('List Transactions');
       if ($form->{accounttype} eq 'gifi') {
         $form->{title} .= " - " . $locale->text('GIFI') . " $form->{gifi_accno}";
       } else {
         $form->{title} .= " - " . $locale->text('Account') . " $form->{accno}";
+      }
       $form->{title} .= " - " . $locale->text('Account') . " $form->{accno}";
       # get departments
       $form->all_departments(\%myconfig);
-...
       $form->header;
       map { $form->{$_} =~ s/\"/&quot;/g; } qw(description gifi_description);
       $form->{description} =~ s/\"/&quot;/g;
       print qq|
     <body>
-...
     <input type=hidden name=sort value=transdate>
     <input type=hidden name=eur value=$eur>
     <input type=hidden name=accounttype value=$form->{accounttype}>
     <input type=hidden name=gifi_accno value=$form->{gifi_accno}>
     <input type=hidden name=gifi_description value="$form->{gifi_description}">
     <table border=0 width=100%>
       <tr><th class=listtop>$form->{title}</th></tr>
-...
       CA->all_transactions(\%myconfig, \%$form);
       $description      = $form->escape($form->{description});
       $gifi_description = $form->escape($form->{gifi_description});
       $department       = $form->escape($form->{department});
       $projectnumber    = $form->escape($form->{projectnumber});
       $title            = $form->escape($form->{title});
       # construct href
       $href =
         "$form->{script}?path=$form->{path}&action=list_transactions&accno=$form->{accno}&login=$form->{login}&password=$form->{password}&fromdate=$form->{fromdate}&todate=$form->{todate}&description=$description&accounttype=$form->{accounttype}&gifi_accno=$form->{gifi_accno}&gifi_description=$gifi_description&l_heading=$form->{l_heading}&l_subtotal=$form->{l_subtotal}&department=$department&projectnumber=$projectnumber&project_id=$form->{project_id}&title=$title";
         "$form->{script}?path=$form->{path}&action=list_transactions&accno=$form->{accno}&login=$form->{login}&password=$form->{password}&fromdate=$form->{fromdate}&todate=$form->{todate}&description=$description&accounttype=$form->{accounttype}&l_heading=$form->{l_heading}&l_subtotal=$form->{l_subtotal}&department=$department&projectnumber=$projectnumber&project_id=$form->{project_id}&title=$title";
       $description      = $form->escape($form->{description},      1);
       $gifi_description = $form->escape($form->{gifi_description}, 1);
       $department       = $form->escape($form->{department},       1);
       $projectnumber    = $form->escape($form->{projectnumber},    1);
       $title            = $form->escape($form->{title},            1);
       # construct callback
       $callback =
         "$form->{script}?path=$form->{path}&action=list_transactions&accno=$form->{accno}&login=$form->{login}&password=$form->{password}&fromdate=$form->{fromdate}&todate=$form->{todate}&description=$description&accounttype=$form->{accounttype}&gifi_accno=$form->{gifi_accno}&gifi_description=$gifi_description&l_heading=$form->{l_heading}&l_subtotal=$form->{l_subtotal}&department=$department&projectnumber=$projectnumber&project_id=$form->{project_id}&title=$title";
         "$form->{script}?path=$form->{path}&action=list_transactions&accno=$form->{accno}&login=$form->{login}&password=$form->{password}&fromdate=$form->{fromdate}&todate=$form->{todate}&description=$description&accounttype=$form->{accounttype}&l_heading=$form->{l_heading}&l_subtotal=$form->{l_subtotal}&department=$department&projectnumber=$projectnumber&project_id=$form->{project_id}&title=$title";
       # figure out which column comes first
       $column_header{transdate} =
-...
       @column_index =
         $form->sort_columns(qw(transdate reference description debit credit));
       if ($form->{accounttype} eq 'gifi') {
         map { $form->{$_} = $form->{"gifi_$_"} } qw(accno description);
+      }
       if ($form->{accno}) {
         push @column_index, "balance";
+      }
       $form->{title} =
         ($form->{accounttype} eq 'gifi')
         ? $locale->text('GIFI')
         : $locale->text('Account');
       $form->{title} .= " $form->{accno} - $form->{description}";
       $form->{title} = $locale->text('Account') .
         " $form->{accno} - $form->{description}";
       if ($form->{department}) {
         ($department) = split /--/, $form->{department};

     		    <td>| . $locale->text('Source') . qq|</td>
     		    <td align=right><input name="l_accno" class=checkbox type=checkbox value=Y checked></td>
     		    <td>| . $locale->text('Account') . qq|</td>
     		    <td align=right><input name="l_gifi_accno" class=checkbox type=checkbox value=Y></td>
     		    <td>| . $locale->text('GIFI') . qq|</td>
     		  </tr>
     		  <tr>
     		    <td align=right><input name="l_subtotal" class=checkbox type=checkbox value=Y></td>
-...
           $locale->text('Account')
           . " : $form->{accno} $form->{account_description}";
+      }
       if ($form->{gifi_accno}) {
         $href     .= "&gifi_accno=" . $form->escape($form->{gifi_accno});
         $callback .= "&gifi_accno=" . $form->escape($form->{gifi_accno}, 1);
         $option   .= "\n<br>" if $option;
         $option   .=
           $locale->text('GIFI')
           . " : $form->{gifi_accno} $form->{gifi_account_description}";
+      }
       if ($form->{source}) {
         $href     .= "&source=" . $form->escape($form->{source});
         $callback .= "&source=" . $form->escape($form->{source}, 1);
-...
            transdate       id                reference         description
            notes           source            debit             debit_accno
            credit          credit_accno      debit_tax         debit_tax_accno
            credit_tax      credit_tax_accno  accno             gifi_accno
            credit_tax      credit_tax_accno  accno
            projectnumbers
+           )
       );
       if ($form->{accno} || $form->{gifi_accno}) {
         @columns = grep !/(accno|gifi_accno)/, @columns;
       if ($form->{accno}) {
         @columns = grep !/accno/, @columns;
         push @columns, "balance";
         $form->{l_balance} = "Y";
-...
           "<th><a class=listheading href=$href&sort=accno>"
         . $locale->text('Credit Tax Account')
         . "</a></th>";
       $column_header{gifi_accno} =
           "<th><a class=listheading href=$href&sort=gifi_accno>"
         . $locale->text('GIFI')
         . "</a></th>";
       $column_header{balance} = "<th>" . $locale->text('Balance') . "</th>";
       $column_header{projectnumbers} =
           "<th class=listheading>"  . $locale->text('Project Numbers') . "</th>";
-...
         $sameitem = $form->{GL}->[0]->{ $form->{sort} };
+      }
       if (($form->{accno} || $form->{gifi_accno}) && $form->{balance}) {
       if ($form->{accno} && $form->{balance}) {
         map { $column_data{$_} = "<td>&nbsp;</td>" } @column_index;
         $column_data{balance} =
-...
           ? "<td align=right>$debittax</td>"
           : "<td></td>";
         $column_data{debit_tax_accno} = "<td align=center>$debittaxaccno</td>";
         $column_data{gifi_accno}      =
           "<td><a href=$href&gifi_accno=$ref->{gifi_accno}&callback=$callback>$ref->{gifi_accno}</a>&nbsp;</td>";
         $column_data{credit_tax} =
           ($ref->{credit_tax_accno} ne "")
           ? "<td align=right>$credittax</td>"
           : "<td></td>";
         $column_data{credit_tax_accno} = "<td align=center>$credittaxaccno</td>";
         $column_data{gifi_accno}       =
           "<td><a href=$href&gifi_accno=$ref->{gifi_accno}&callback=$callback>$ref->{gifi_accno}</a>&nbsp;</td>";
         $column_data{balance} =
           "<td align=right>"
           . $form->format_amount(\%myconfig, $form->{balance}, 2, 0) . "</td>";

+      }
       if ($form->{report} =~ /^tax_/) {
         $gifi = "";
         $form->{db} = ($form->{report} =~ /_collected/) ? "ar" : "ap";
         RP->get_taxaccounts(\%myconfig, \%$form);
-...
     	  </td>
     	</tr>
     |;
         if (@{ $form->{gifi_taxaccounts} }) {
           print qq|
             <tr>
     	  <th align=right>| . $locale->text('GIFI') . qq|</th>
     	  <td colspan=3>
     |;
           foreach $ref (@{ $form->{gifi_taxaccounts} }) {
             print
               qq|<input name=accno class=radio type=radio value="gifi_$ref->{accno}">&nbsp;$ref->{description}
           <input name="gifi_$ref->{accno}_description" type=hidden value="$ref->{description}">
           <input name="gifi_$ref->{accno}_rate" type=hidden value="$ref->{rate}">|;
+          }
           print qq|
     	  </td>
     	</tr>
     |;
+        }
         print qq|
     	<tr>
     	  <th align=right>| . $locale->text('Method') . qq|</th>
     	  <td colspan=3><input name=method class=radio type=radio value=accrual $accrual>|
-...
+      }
       if ($form->{report} =~ /^nontaxable_/) {
         $gifi = "";
         $form->{db} = ($form->{report} =~ /_sales/) ? "ar" : "ap";
         print qq|
-...
+      }
       if (($form->{report} eq "ar_aging") || ($form->{report} eq "ap_aging")) {
         $gifi = "";
         if ($form->{report} eq 'ar_aging') {
           $label = $locale->text('Customer');
           $form->{vc} = 'customer';
-...
       # above action can be removed if there is more than one input field
       if ($form->{report} =~ /(receipts|payments)$/) {
         $gifi = "";
         $form->{db} = ($form->{report} =~ /payments$/) ? "ap" : "ar";
         RP->paymentaccounts(\%myconfig, \%$form);
-...
       $column_header{endbalance} =
         qq|<th class=listheading>| . $locale->text('Balance') . qq|</th>|;
       if ($form->{accounttype} eq 'gifi') {
         $column_header{accno} =
           qq|<th class=listheading>| . $locale->text('GIFI') . qq|</th>|;
+      }
       $form->header;
       print qq|
-...
         $description = $form->escape($ref->{description});
         $href =
           qq|ca.pl?path=$form->{path}&action=list_transactions&accounttype=$form->{accounttype}&login=$form->{login}&password=$form->{password}&fromdate=$form->{fromdate}&todate=$form->{todate}&sort=transdate&l_heading=$form->{l_heading}&l_subtotal=$form->{l_subtotal}&department=$department&eur=$form->{eur}&projectnumber=$projectnumber&project_id=$form->{project_id}&title=$title&nextsub=$form->{nextsub}|;
         if ($form->{accounttype} eq 'gifi') {
           $href .= "&gifi_accno=$ref->{accno}&gifi_description=$description";
           $na = $locale->text('N/A');
           map { $ref->{$_} = $na } qw(accno description) unless $ref->{accno};
         } else {
           $href .= "&accno=$ref->{accno}&description=$description";
+        }
           qq|ca.pl?path=$form->{path}&action=list_transactions&accounttype=$form->{accounttype}&login=$form->{login}&password=$form->{password}&fromdate=$form->{fromdate}&todate=$form->{todate}&sort=transdate&l_heading=$form->{l_heading}&l_subtotal=$form->{l_subtotal}&department=$department&eur=$form->{eur}&projectnumber=$projectnumber&project_id=$form->{project_id}&title=$title&nextsub=$form->{nextsub}&accno=$ref->{accno}&description=$description";
         $ml = ($ref->{category} =~ /(A|C|E)/) ? -1 : 1;
-...
       $description = $form->escape($form->{$descvar});
       $ratevar     = "$form->{accno}_rate";
       if ($form->{accno} =~ /^gifi_/) {
         $descvar     = "gifi_$form->{accno}_description";
         $description = $form->escape($form->{$descvar});
         $ratevar     = "gifi_$form->{accno}_rate";
+      }
       $department = $form->escape($form->{department});
       # construct href
-...
       $callback    =
         "$form->{script}?path=$form->{path}&action=generate_tax_report&login=$form->{login}&password=$form->{password}&fromdate=$form->{fromdate}&todate=$form->{todate}&db=$form->{db}&method=$form->{method}&accno=$form->{accno}&$descvar=$description&department=$department&$ratevar=$taxrate&report=$form->{report}";
       $form->{title} = $locale->text('GIFI') . " - "
         if ($form->{accno} =~ /^gifi_/);
       $title = $form->escape($form->{title});
       $href .= "&title=$title";
       $title = $form->escape($form->{title}, 1);

       'Free report period'          => 'Freier Zeitraum',
       'Fristsetzung'                => 'Fristsetzung',
       'From'                        => 'Von',
       'GIFI'                        => 'GIFI',
       'GL Transaction'              => 'Dialogbuchung',
       'General Ledger'              => 'Finanzbuchhaltung',
       'Gesch?ftsvolumen'            => 'Gesch?ftsvolumen',
-...
       'Multibyte Encoding'          => 'Schriftsatz',
       'MwSt. inkl.'                 => 'MwSt. inkl.',
       'M?chten Sie Ihre Suche <b>spezialisieren</b>?' => 'M?chten Sie Ihre Suche <b>spezialisieren</b>?',
       'N/A'                         => 'N.Z.',
       'Name'                        => 'Name',
       'Name missing!'               => 'Name fehlt!',
       'National'                    => 'Inand',
-...
       'Tax collected'               => 'vereinnahmte Steuer',
       'Tax number'                  => 'Steuernummer',
       'Tax paid'                    => 'Vorsteuer',
       'Taxable'                     => 'Steuerpflichtig',
       'Taxaccount'                  => 'Steuer Konto',
       'Taxation'                    => 'Versteuerungs Verfahren',
       'Taxdescription'              => 'Steuerkonto<br />Beschreibung',

locale/de/ca
16	16	'Feb' => 'Feb',
17	17	'February' => 'Februar',
18	18	'From' => 'Von',
19		'GIFI' => 'GIFI',
20	19	'Include in Report' => 'In Bericht aufnehmen',
21	20	'Jan' => 'Jan',
22	21	'January' => 'Januar',

       'Error in database control file \'%s\': %s' => 'Fehler in Datenbankupgradekontrolldatei \'%s\': %s',
       'Fax'                         => 'Fax',
       'From'                        => 'Von',
       'GIFI'                        => 'GIFI',
       'Given Name'                  => 'Vorname',
       'Greeting'                    => 'Anrede',
       'History'                     => 'Historie',
-...
       'Shipping Address'            => 'Lieferadresse',
       'Steuersatz'                  => 'Steuersatz',
       'Street'                      => 'Stra?e',
       'Tax Included'                => 'Steuer im Preis inbegriffen',
       'Tax Number'                  => 'Steuernummer',
       'Tax Number / SSN'            => 'Steuernummer',
       'Taxable'                     => 'Steuerpflichtig',
       'The \'tag\' field must only consist of alphanumeric characters or the carachters - _ ( )' => 'Das Feld \'tag\' darf nur aus alphanumerischen Zeichen und den Zeichen - _ ( ) bestehen.',
       'This customer number is already in use.' => 'Diese Kundennummer wird bereits verwendet.',
       'This vendor number is already in use.' => 'Diese Lieferantennummer wird bereits verwendet.',

locale/de/gl
60	60	'Feb' => 'Feb',
61	61	'February' => 'Februar',
62	62	'From' => 'Von',
63		'GIFI' => 'GIFI',
64	63	'GL Transaction' => 'Dialogbuchung',
65	64	'General Ledger' => 'Finanzbuchhaltung',
66	65	'History' => 'Historie',

       'February'                    => 'Februar',
       'Free report period'          => 'Freier Zeitraum',
       'From'                        => 'Von',
       'GIFI'                        => 'GIFI',
       'HTML'                        => 'HTML',
       'Heading'                     => '?berschrift',
       'History'                     => 'Historie',
-...
       'Missing \'tag\' field.'      => 'Fehlendes Feld \'tag\'.',
       'Monthly'                     => 'monatlich',
       'More than one control file with the tag \'%s\' exist.' => 'Es gibt mehr als eine Kontrolldatei mit dem Tag \'%s\'.',
       'N/A'                         => 'N.Z.',
       'Name'                        => 'Name',
       'No Customer was found matching the search parameters.' => 'Zu dem Suchbegriff wurde kein Endkunde gefunden',
       'No Vendor was found matching the search parameters.' => 'Zu dem Suchbegriff wurde kein H?ndler gefunden',

+    #
     # Beipiel:
     #   $LXDebug::global_level = LXDebug::TRACE | LXDebug::QUERY;
     $LXDebug::global_level = LXDebug::NONE;
     $LXDebug::global_level = LXDebug::ALL;
 ;

     -- ?sterreichischer Einheitskontenrahmen / Kontenplan (?SV ?sterreichischer Steuerverein)
     --
     INSERT INTO gifi (accno, description) VALUES ('0', 'Anlageverm?gen und Aufwendungen f?r das Ingangsetzen und Erweitern eines Betriebes');
     --
     INSERT INTO gifi (accno, description) VALUES ('00', 'Aufwendungen f?r das Ingangsetzen und Erweitern eines Betriebes');
     INSERT INTO gifi (accno, description) VALUES ('001', 'Aufwendungen f?r das Ingangsetzen und Erweitern eines Betriebes');
     INSERT INTO gifi (accno, description) VALUES ('009', 'Kumulierte Abschreibungen');
     --
     INSERT INTO gifi (accno, description) VALUES ('01', 'Immaterielle Verm?gensgegenst?nde');
     INSERT INTO gifi (accno, description) VALUES ('010', 'Konzessionen');
     INSERT INTO gifi (accno, description) VALUES ('011', 'Patentrechte und Lizenzen');
     INSERT INTO gifi (accno, description) VALUES ('012', 'Datenverarbeitungsprogramme');
     INSERT INTO gifi (accno, description) VALUES ('013', 'Marken, Warenzeichen und Musterschutzrechte, sonstige Urheberrechte');
     INSERT INTO gifi (accno, description) VALUES ('014', 'Pacht- und Mietrechte');
     INSERT INTO gifi (accno, description) VALUES ('015', 'Gesch?fts(Firmen)wert');
     INSERT INTO gifi (accno, description) VALUES ('018', 'Geleistete Anzahlungen');
     INSERT INTO gifi (accno, description) VALUES ('019', 'Kumulierte Abschreibungen');
     --
     INSERT INTO gifi (accno, description) VALUES ('02-03', 'Grundst?cke, grundst?cksgleiche Rechte und Bauten, einschlie?lich der Bauten auf fremden Grund');
     INSERT INTO gifi (accno, description) VALUES ('020', 'Unbebaute Grundst?cke');
     INSERT INTO gifi (accno, description) VALUES ('021', 'Bebaute Grundst?cke (Grundwert)');
     INSERT INTO gifi (accno, description) VALUES ('022', 'Grundst?cksgleiche Rechte');
     INSERT INTO gifi (accno, description) VALUES ('030', 'Betriebs- und Gesch?ftsgeb?ude auf eigenem Grund');
     INSERT INTO gifi (accno, description) VALUES ('031', 'Wohn- und Sozialgeb?ude auf eigenem Grund');
     INSERT INTO gifi (accno, description) VALUES ('032', 'Betriebs- und Gesch?ftsgeb?ude auf fremdem Grund');
     INSERT INTO gifi (accno, description) VALUES ('033', 'Wohn- und Sozialgeb?ude auf fremdem Grund');
     INSERT INTO gifi (accno, description) VALUES ('034', 'Grundst?ckseinrichtungen auf eigenem Grund');
     INSERT INTO gifi (accno, description) VALUES ('035', 'Grundst?ckseinrichtungen auf fremdem Grund');
     INSERT INTO gifi (accno, description) VALUES ('036', 'Bauliche Investitionen in fremden (gepachteten) Betriebs- und Gesch?ftsgeb?uden');
     INSERT INTO gifi (accno, description) VALUES ('037', 'Bauliche Investitionen in fremden (gepachteten) Wohn- und Sozialgeb?uden');
     INSERT INTO gifi (accno, description) VALUES ('039', 'Kumulierte Abschreibungen');
     --
     INSERT INTO gifi (accno, description) VALUES ('04-05', 'Technische Anlagen und Maschinen');
     INSERT INTO gifi (accno, description) VALUES ('040', 'Fertigungsmaschinen');
     INSERT INTO gifi (accno, description) VALUES ('041', 'Antriebsmaschinen');
     INSERT INTO gifi (accno, description) VALUES ('042', 'Energieversorgungsanlagen');
     INSERT INTO gifi (accno, description) VALUES ('043', 'Transportanlagen');
     INSERT INTO gifi (accno, description) VALUES ('044-049', 'Sonstige Maschinen und maschinelle Anlagen');
     INSERT INTO gifi (accno, description) VALUES ('050', 'Maschinenwerkzeuge');
     INSERT INTO gifi (accno, description) VALUES ('051', 'Allgemeine Werkzeuge und Handwerkzeuge');
     INSERT INTO gifi (accno, description) VALUES ('052', 'Vorrichtungen, Formen und Modelle');
     INSERT INTO gifi (accno, description) VALUES ('053', 'Andere Erzeugungshilfsmittel');
     INSERT INTO gifi (accno, description) VALUES ('054', 'Hebezeuge und Montageanlagen');
     INSERT INTO gifi (accno, description) VALUES ('055', 'Geringwertige Verm?gensgegenst?nde, soweit im Erzeugungsproze? verwendet');
     --
     INSERT INTO gifi (accno, description) VALUES ('06', 'Andere Anlagen, Betriebs- und Gesch?ftsausstattung');
     INSERT INTO gifi (accno, description) VALUES ('060', 'Beheizungs- und Beleuchtungsanlagen');
     INSERT INTO gifi (accno, description) VALUES ('061', 'Nachrichten- und Kontrollanlagen');
     INSERT INTO gifi (accno, description) VALUES ('062', 'B?romaschinen, EDV-Anlagen');
     INSERT INTO gifi (accno, description) VALUES ('063', 'PKW');
     INSERT INTO gifi (accno, description) VALUES ('064', 'LKW');
     INSERT INTO gifi (accno, description) VALUES ('065', 'Andere Bef?rderungsmittel');
     INSERT INTO gifi (accno, description) VALUES ('066', 'Andere Betriebs- und Gesch?ftsausstattung');
     INSERT INTO gifi (accno, description) VALUES ('067', 'Gebinde');
     INSERT INTO gifi (accno, description) VALUES ('068', 'Geringwertige Verm?gensgegenst?nde, soweit nicht im Erzeugungsproze? verwendet');
     INSERT INTO gifi (accno, description) VALUES ('069', 'Kumulierte Abschreibungen');
     --
     INSERT INTO gifi (accno, description) VALUES ('07', 'Geleistete Anzahlungen und Anlagen in Bau');
     INSERT INTO gifi (accno, description) VALUES ('070', 'Geleistete Anzahlungen');
     INSERT INTO gifi (accno, description) VALUES ('071', 'Anlagen in Bau');
     INSERT INTO gifi (accno, description) VALUES ('079', 'Kumulierte Abschreibungen');
     --
     INSERT INTO gifi (accno, description) VALUES ('08-09', 'Finanzanlagen');
     INSERT INTO gifi (accno, description) VALUES ('080', 'Anteile an verbundenen Unternehmen');
     INSERT INTO gifi (accno, description) VALUES ('081', 'Beteiligungen an Gemeinschaftsunternehmen');
     INSERT INTO gifi (accno, description) VALUES ('082', 'Beteiligungen an angeschlossenen (assoziierten) Unternehmen');
     INSERT INTO gifi (accno, description) VALUES ('083', 'Sonstige Beteiligungen');
     INSERT INTO gifi (accno, description) VALUES ('084', 'Ausleihungen an verbundene Unternehmen');
     INSERT INTO gifi (accno, description) VALUES ('085', 'Ausleihungen an Unternehmen, mit denen ein Beteiligungsverh?ltnis besteht');
     INSERT INTO gifi (accno, description) VALUES ('086', 'Sonstige Ausleihungen');
     INSERT INTO gifi (accno, description) VALUES ('087', 'Anteile an Kapitalgesellschaften ohne Beteiligungscharakter');
     INSERT INTO gifi (accno, description) VALUES ('088', 'Anteile an Personengesellschaften ohne Beteiligungscharakter');
     INSERT INTO gifi (accno, description) VALUES ('090', 'Genossenschaftsanteile ohne Beteiligungscharakter');
     INSERT INTO gifi (accno, description) VALUES ('091', 'Anteile an Investmentfonds');
     INSERT INTO gifi (accno, description) VALUES ('092-093', 'Festverzinsliche Wertpapiere des Anlageverm?gens');
     INSERT INTO gifi (accno, description) VALUES ('094-097', 'Sonstige Finanzanlagen, Wertrechte');
     INSERT INTO gifi (accno, description) VALUES ('098', 'Geleistete Anzahlungen');
     INSERT INTO gifi (accno, description) VALUES ('099', 'Kumulierte Abschreibungen');
     --
     INSERT INTO gifi (accno, description) VALUES ('1', 'Vorr?te');
     INSERT INTO gifi (accno, description) VALUES ('100-109', 'Bezugsverrechnung');
     INSERT INTO gifi (accno, description) VALUES ('110-119', 'Rohstoffe');
     INSERT INTO gifi (accno, description) VALUES ('120-129', 'Bezogene Teile');
     INSERT INTO gifi (accno, description) VALUES ('130-134', 'Hilfsstoffe');
     INSERT INTO gifi (accno, description) VALUES ('135-139', 'Betriebsstoffe');
     INSERT INTO gifi (accno, description) VALUES ('140-149', 'Unfertige Erzeugnisse');
     INSERT INTO gifi (accno, description) VALUES ('150-159', 'Fertige Erzeugnisse');
     INSERT INTO gifi (accno, description) VALUES ('160-169', 'Waren');
     INSERT INTO gifi (accno, description) VALUES ('170-179', 'Noch nicht abrechenbare Leistungen');
     INSERT INTO gifi (accno, description) VALUES ('180', 'Geleistete Anzahlungen');
     INSERT INTO gifi (accno, description) VALUES ('190-199', 'Wertberichtigungen');
     --
     INSERT INTO gifi (accno, description) VALUES ('2', 'Sonstiges Umlaufverm?gen, Rechnungsabgrenzungsposten');
     INSERT INTO gifi (accno, description) VALUES ('20-21', 'Forderungen aus Lieferungen und Leistungen');
     INSERT INTO gifi (accno, description) VALUES ('200-207', 'Forderungen aus Lieferungen und Leistungen Inland');
     INSERT INTO gifi (accno, description) VALUES ('208', 'Einzelwertberichtigungen zu Forderungen aus Lieferungen und Leistungen Inland');
     INSERT INTO gifi (accno, description) VALUES ('209', 'Pauschalwertberichtigungen zu Forderungen aus Lieferungen und Leistungen Inland');
     INSERT INTO gifi (accno, description) VALUES ('210-212', 'Forderungen aus Lieferungen und Leistungen W?hrungsunion');
     INSERT INTO gifi (accno, description) VALUES ('213', 'Einzelwertberichtigungen zu Forderungen aus Lieferungen und Leistungen W?hrungsunion');
     INSERT INTO gifi (accno, description) VALUES ('214', 'Pauschalwertberichtigungen zu Forderungen aus Lieferungen und Leistungen W?hrungsunion');
     INSERT INTO gifi (accno, description) VALUES ('215-217', 'Forderungen aus Lieferungen und Leistungen sonstiges Ausland');
     INSERT INTO gifi (accno, description) VALUES ('218', 'Einzelwertberichtigungen zu Forderungen aus Lieferungen und Leistungen sonstiges Ausland');
     INSERT INTO gifi (accno, description) VALUES ('219', 'Pauschalwertberichtigungen zu Forderungen aus Lieferungen und Leistungen sonstiges Ausland');
     --
     INSERT INTO gifi (accno, description) VALUES ('22', 'Forderungen gegen?ber verbundenen Unternehmen und Unternehmen, mit denen ein Beteiligungsverh?ltnis besteht');
     INSERT INTO gifi (accno, description) VALUES ('220-222', 'Forderungen gegen?ber verbundenen Unternehmen');
     INSERT INTO gifi (accno, description) VALUES ('223', 'Einzelwertberichtigungen zu Forderungen gegen?ber verbundenen Unternehmen');
     INSERT INTO gifi (accno, description) VALUES ('224', 'Pauschalwertberichtigungen zu Forderungen gegen?ber verbundenen Unternehmen');
     INSERT INTO gifi (accno, description) VALUES ('225-227', 'Forderungen gegen?ber Unternehmen, mit denen ein Beteiligungsverh?ltnis besteht');
     INSERT INTO gifi (accno, description) VALUES ('228', 'Einzelwertberichtigungen zu Forderungen gegen?ber Unternehmen, mit denen ein Beteiligungsverh?ltnis besteht');
     INSERT INTO gifi (accno, description) VALUES ('229', 'Pauschalwertberichtigungen zu Forderungen gegen?ber Unternehmen, mit denen ein Beteiligungsverh?ltnis besteht');
     --
     INSERT INTO gifi (accno, description) VALUES ('23-24', 'Sonstige Forderungen und Verm?gensgegenst?nde');
     INSERT INTO gifi (accno, description) VALUES ('230-246', 'Sonstige Forderungen und Verm?gensgegenst?nde');
     INSERT INTO gifi (accno, description) VALUES ('247', 'Eingeforderte, aber noch nicht eingezahlte Einlagen');
     INSERT INTO gifi (accno, description) VALUES ('248', 'Einzelwertberichtigungen zu sonstigen Forderungen und Verm?gensgegenst?nden');
     INSERT INTO gifi (accno, description) VALUES ('249', 'Pauschalwertberichtigungen zu sonstigen Forderungen und Verm?gensgegenst?nden');
     --
     INSERT INTO gifi (accno, description) VALUES ('25', 'Forderungen aus der Abgabenverrechnung');
     INSERT INTO gifi (accno, description) VALUES ('250-259', 'Forderungen aus der Abgabenverrechnung');
     --
     INSERT INTO gifi (accno, description) VALUES ('26', 'Wertpapiere und Anteile');
     INSERT INTO gifi (accno, description) VALUES ('260', 'Eigene Anteile');
     INSERT INTO gifi (accno, description) VALUES ('261', 'Anteile an verbundenen Unternehmen');
     INSERT INTO gifi (accno, description) VALUES ('262', 'Sonstige Anteile');
     INSERT INTO gifi (accno, description) VALUES ('263-267', 'Sonstige Wertpapiere');
     INSERT INTO gifi (accno, description) VALUES ('268', 'Besitzwechsel, soweit dem Unternehmen nicht die der Ausstellung zugrundeliegenden Forderungen zustehen');
     INSERT INTO gifi (accno, description) VALUES ('269', 'Wertberichtigungen');
     --
     INSERT INTO gifi (accno, description) VALUES ('27-28', 'Kassenbestand, Schecks, Guthaben bei Kreditinstituten');
     INSERT INTO gifi (accno, description) VALUES ('270-272', 'Kassenbest?nde in Inlandsw?hrung');
     INSERT INTO gifi (accno, description) VALUES ('273', 'Postwertzeichen');
     INSERT INTO gifi (accno, description) VALUES ('274', 'Stempelmarken');
     INSERT INTO gifi (accno, description) VALUES ('275-277', 'Kassenbest?nde in Fremdw?hrung');
     INSERT INTO gifi (accno, description) VALUES ('278', 'Schecks in Inlandsw?hrung');
     INSERT INTO gifi (accno, description) VALUES ('280-288', 'Guthaben bei Kreditinstituten');
     INSERT INTO gifi (accno, description) VALUES ('289', 'Wertberichtigungen');
     --
     INSERT INTO gifi (accno, description) VALUES ('29', 'Rechnungsabgrenzungsposten');
     INSERT INTO gifi (accno, description) VALUES ('290', 'Aktive Rechnungsabgrenzungsposten');
     INSERT INTO gifi (accno, description) VALUES ('295', 'Disagio');
     INSERT INTO gifi (accno, description) VALUES ('296', 'Unterschiedsbetrag zur gebotenen Pensionsr?ckstellung');
     INSERT INTO gifi (accno, description) VALUES ('297', 'Unterschiedsbetrag gem. Abschnitt XII Pensionskassengesetz');
     INSERT INTO gifi (accno, description) VALUES ('298', 'Steuerabgrenzung');
     --
     INSERT INTO gifi (accno, description) VALUES ('3', 'R?ckstellungen, Verbindlichkeiten und Rechnungsabgrenzungsposten');
     --
     INSERT INTO gifi (accno, description) VALUES ('30', 'R?ckstellungen');
     INSERT INTO gifi (accno, description) VALUES ('300', 'R?ckstellungen f?r Abfertigungen');
     INSERT INTO gifi (accno, description) VALUES ('301', 'R?ckstellungen f?r Pensionen');
     INSERT INTO gifi (accno, description) VALUES ('302-303', 'Steuerr?ckstellungen');
     INSERT INTO gifi (accno, description) VALUES ('304-309', 'Sonstige R?ckstellungen');
     --
     INSERT INTO gifi (accno, description) VALUES ('31', 'Anleihen, Verbindlichkeiten gegen?ber Kreditinstituten und Finanzinstituten');
     INSERT INTO gifi (accno, description) VALUES ('310', 'Anleihen (einschlie?lich konvertibler)');
     INSERT INTO gifi (accno, description) VALUES ('311-317', 'Verbindlichkeiten gegen?ber Kreditinstituten');
     INSERT INTO gifi (accno, description) VALUES ('318-319', 'Verbindlichkeiten gegen?ber Finanzinstituten');
     --
     INSERT INTO gifi (accno, description) VALUES ('32', 'Erhaltene Anzahlungen auf Bestellungen');
     INSERT INTO gifi (accno, description) VALUES ('320', 'Erhaltene Anzahlungen auf Bestellungen');
     INSERT INTO gifi (accno, description) VALUES ('321', 'Umsatzsteuer-Evidenzkonto f?r erhaltene Anzahlungen auf Bestellungen');
     --
     INSERT INTO gifi (accno, description) VALUES ('33', 'Verbindlichkeiten aus Lieferungen und Leistungen, Verbindlichkeiten aus der Annahme gezogener und der Ausstellung eigener Wechsel');
     INSERT INTO gifi (accno, description) VALUES ('330-335', 'Verbindlichkeiten aus Lieferungen und Leistungen Inland');
     INSERT INTO gifi (accno, description) VALUES ('336', 'Verbindlichkeiten aus Lieferungen und Leistungen W?hrungsunion');
     INSERT INTO gifi (accno, description) VALUES ('337', 'Verbindlichkeiten aus Lieferungen und Leistungen sonstiges Ausland');
     INSERT INTO gifi (accno, description) VALUES ('338-339', 'Verbindlichkeiten aus der Annahme gezogener Wechsel und der Ausstellung eigener Wechsel');
     --
     INSERT INTO gifi (accno, description) VALUES ('34', 'Verbindlichkeiten gegen?ber verbundenen Unternehmen, gegen?ber Unternehmen, mit denen ein Beteiligungsverh?ltnis besteht und gegen?ber Gesellschaftern');
     INSERT INTO gifi (accno, description) VALUES ('340-347', 'Verbindlichkeiten gegen?ber verbundenen Unternehmen, Verbindlichkeiten gegen?ber Unternehmen, mit denen ein Beteiligungsverh?ltnis besteht');
     INSERT INTO gifi (accno, description) VALUES ('348', 'Verbindlichkeiten gegen?ber Gesellschaftern');
     --
     INSERT INTO gifi (accno, description) VALUES ('35', 'Verbindlichkeiten aus Steuern');
     INSERT INTO gifi (accno, description) VALUES ('350-359', 'Verbindlichkeiten aus Steuern');
     --
     INSERT INTO gifi (accno, description) VALUES ('36', 'Verbindlichkeiten im Rahmen der sozialen Sicherheit');
     INSERT INTO gifi (accno, description) VALUES ('360-369', 'Verbindlichkeiten im Rahmen der sozialen Sicherheit');
     --
     INSERT INTO gifi (accno, description) VALUES ('37-38', '?brige sonstige Verbindlichkeiten');
     INSERT INTO gifi (accno, description) VALUES ('370-389', '?brige sonstige Verbindlichkeiten');
     --
     INSERT INTO gifi (accno, description) VALUES ('39', 'Rechnungsabgrenzungsposten');
     INSERT INTO gifi (accno, description) VALUES ('390-399', 'Passive Rechnungsabgrenzungsposten');
     --
     INSERT INTO gifi (accno, description) VALUES ('4', 'Betriebliche Ertr?ge');
     --
     INSERT INTO gifi (accno, description) VALUES ('40-44', 'Brutto-Umsatzerl?se und Erl?sschm?lerungen');
     INSERT INTO gifi (accno, description) VALUES ('400-439', 'Brutto-Umsatzerl?se');
     INSERT INTO gifi (accno, description) VALUES ('440-449', 'Erl?sschm?lerungen');
     --
     INSERT INTO gifi (accno, description) VALUES ('45', 'Bestandsver?nderungen und aktivierte Eigenleistungen');
     INSERT INTO gifi (accno, description) VALUES ('450-457', 'Ver?nderungen des Bestandes an fertigen und unfertigen Erzeugnissen sowie an noch nicht abrechenbaren Leistungen');
     INSERT INTO gifi (accno, description) VALUES ('458-459', 'andere aktivierte Eigenleistungen');
     --
     INSERT INTO gifi (accno, description) VALUES ('46-49', 'Sonstige betriebliche Ertr?ge');
     INSERT INTO gifi (accno, description) VALUES ('460-462', 'Erl?se aus dem Abgang vom Anlageverm?gen, ausgenommen Finanzanlagen');
     INSERT INTO gifi (accno, description) VALUES ('463-465', 'Ertr?ge aus dem Abgang vom Anlageverm?gen, ausgenommen Finanzanlagen');
     INSERT INTO gifi (accno, description) VALUES ('466-467', 'Ertr?ge aus der Zuschreibung zum Anlageverm?gen, ausgenommen Finanzanlagen');
     INSERT INTO gifi (accno, description) VALUES ('470-479', 'Ertr?ge aus der Aufl?sung von R?ckstellungen');
     INSERT INTO gifi (accno, description) VALUES ('480-499', '?brige betriebliche Ertr?ge');
     --
     INSERT INTO gifi (accno, description) VALUES ('5', 'Materialaufwand und sonstige bezogene Herstellungsleistungen');
     INSERT INTO gifi (accno, description) VALUES ('500-509', 'Wareneinsatz');
     INSERT INTO gifi (accno, description) VALUES ('510-519', 'Verbrauch von Rohstoffen');
     INSERT INTO gifi (accno, description) VALUES ('520-529', 'Verbrauch von bezogenen Fertig- und Einzelteilen');
     INSERT INTO gifi (accno, description) VALUES ('530-539', 'Verbrauch von Hilfsstoffen');
     INSERT INTO gifi (accno, description) VALUES ('540-549', 'Verbrauch von Betriebsstoffen');
     INSERT INTO gifi (accno, description) VALUES ('550-559', 'Verbrauch von Werkzeugen und anderen Erzeugungshilfsmitteln');
     INSERT INTO gifi (accno, description) VALUES ('560-569', 'Verbrauch von Brenn- und Treibstoffen, Energie und Wasser');
     INSERT INTO gifi (accno, description) VALUES ('570-579', 'Sonstige bezogene Herstellungsleistungen');
     INSERT INTO gifi (accno, description) VALUES ('580', 'Skontoertr?ge auf Materialaufwand');
     INSERT INTO gifi (accno, description) VALUES ('581', 'Skontoertr?ge auf sonstige bezogene Herstellungsleistungen');
     INSERT INTO gifi (accno, description) VALUES ('590', 'Aufwandsstellenrechnung');
     --
     INSERT INTO gifi (accno, description) VALUES ('6', 'Personalaufwand');
     INSERT INTO gifi (accno, description) VALUES ('600-619', 'L?hne');
     INSERT INTO gifi (accno, description) VALUES ('620-639', 'Geh?lter');
     INSERT INTO gifi (accno, description) VALUES ('640-644', 'Aufwendungen f?r Abfertigungen');
     INSERT INTO gifi (accno, description) VALUES ('645-649', 'Aufwendungen f?r Altersversorgung');
     INSERT INTO gifi (accno, description) VALUES ('650-655', 'Gesetzlicher Sozialaufwand Arbeiter');
     INSERT INTO gifi (accno, description) VALUES ('656-659', 'Gesetzlicher Sozialaufwand Angestellte');
     INSERT INTO gifi (accno, description) VALUES ('660-665', 'Lohnabh?ngige Abgaben und Pflichtbeitr?ge');
     INSERT INTO gifi (accno, description) VALUES ('666-669', 'Gehaltsabh?ngige Abgaben und Pflichtbeitr?ge');
     INSERT INTO gifi (accno, description) VALUES ('670-689', 'Sonstige Sozialaufwendungen');
     INSERT INTO gifi (accno, description) VALUES ('690', 'Aufwandsstellenrechnung');
     --
     INSERT INTO gifi (accno, description) VALUES ('7', 'Abschreibungen und sonstige betriebliche Aufwendunge');
     --
     INSERT INTO gifi (accno, description) VALUES ('70', 'Abschreibungen');
     INSERT INTO gifi (accno, description) VALUES ('700', 'Abschreibungen auf aktivierte Aufwendungen f?r das Ingangsetzen und Erweitern eines Betriebes');
     INSERT INTO gifi (accno, description) VALUES ('701-708', 'Abschreibungen auf das Anlageverm?gen (ausgenommen Finanzanlagen)');
     INSERT INTO gifi (accno, description) VALUES ('709', 'Abschreibungen vom Umlaufverm?gen, soweit diese die im Unternehmen ?blichen Abschreibungen ?bersteigen');
     --
     INSERT INTO gifi (accno, description) VALUES ('71', 'Sonstige Steuern');
     INSERT INTO gifi (accno, description) VALUES ('710-719', 'Sonstige Steuern');
     --
     INSERT INTO gifi (accno, description) VALUES ('72-78', '?brige betriebliche Aufwendungen');
     --
     INSERT INTO gifi (accno, description) VALUES ('72', 'Instandhaltung und Reinigung durch Dritte, Entsorgung, Beleuchtung');
     INSERT INTO gifi (accno, description) VALUES ('720-729', 'Instandhaltung und Reinigung durch Dritte, Entsorgung, Beleuchtung');
     --
     INSERT INTO gifi (accno, description) VALUES ('73', 'Transport-, Reise- und Fahrtaufwand, Nachrichtenaufwand');
     INSERT INTO gifi (accno, description) VALUES ('730-731', 'Transporte durch Dritte');
     INSERT INTO gifi (accno, description) VALUES ('732-733', 'Kfz-Aufwand');
     INSERT INTO gifi (accno, description) VALUES ('734-735', 'Reise- und Fahrtaufwand');
     INSERT INTO gifi (accno, description) VALUES ('736-737', 'Tag- und N?chtigungsgelder');
     INSERT INTO gifi (accno, description) VALUES ('738-739', 'Nachrichtenaufwand');
     --
     INSERT INTO gifi (accno, description) VALUES ('74', 'Miet-, Pacht-, Leasing- und Lizenzaufwand');
     INSERT INTO gifi (accno, description) VALUES ('740-743', 'Miet- und Pachtaufwand');
     INSERT INTO gifi (accno, description) VALUES ('744-747', 'Leasingaufwand');
     INSERT INTO gifi (accno, description) VALUES ('748-749', 'Lizenzaufwand');
     --
     INSERT INTO gifi (accno, description) VALUES ('75', 'Aufwand f?r beigestelltes Personal, Provisionen an Dritte, Aufsichtsratsverg?tungen');
     INSERT INTO gifi (accno, description) VALUES ('750-753', 'Aufwand f?r beigestelltes Personal');
     INSERT INTO gifi (accno, description) VALUES ('754-757', 'Provisionen an Dritte');
     INSERT INTO gifi (accno, description) VALUES ('758-759', 'Aufsichtsratsverg?tungen');
     --
     INSERT INTO gifi (accno, description) VALUES ('76', 'B?ro-, Werbe- und Repr?sentationsaufwand');
     INSERT INTO gifi (accno, description) VALUES ('760', 'B?romaterial und Drucksorten');
     INSERT INTO gifi (accno, description) VALUES ('761-762', 'Druckerzeugnisse und Vervielf?ltigungen');
     INSERT INTO gifi (accno, description) VALUES ('763', 'Fachliteratur und Zeitungen');
     INSERT INTO gifi (accno, description) VALUES ('765-768', 'Werbung und Repr?sentation');
     INSERT INTO gifi (accno, description) VALUES ('769', 'Spenden und Trinkgelder');
     --
     INSERT INTO gifi (accno, description) VALUES ('77-78', 'Versicherungen, ?brige Aufwendungen');
     INSERT INTO gifi (accno, description) VALUES ('770-774', 'Versicherungen');
     INSERT INTO gifi (accno, description) VALUES ('775-776', 'Beratungs- und Pr?fungsaufwand');
     INSERT INTO gifi (accno, description) VALUES ('777', 'Aus- und Fortbildung');
     INSERT INTO gifi (accno, description) VALUES ('778', 'Mitgliedsbeitr?ge');
     INSERT INTO gifi (accno, description) VALUES ('779', 'Spesen des Geldverkehrs');
     INSERT INTO gifi (accno, description) VALUES ('780-781', 'Schadensf?lle');
     INSERT INTO gifi (accno, description) VALUES ('782', 'Buchwert abgegangener Anlagen, ausgenommen Finanzanlagen');
     INSERT INTO gifi (accno, description) VALUES ('783', 'Verluste aus dem Abgang vom Anlageverm?gen, ausgenommen Finanzanlagen');
     INSERT INTO gifi (accno, description) VALUES ('784-788', 'Verschiedene betriebliche Aufwendungen');
     INSERT INTO gifi (accno, description) VALUES ('789', 'Skontoertr?ge auf sonstige betriebliche Aufwendungen');
     --

Projekt

Allgemein

Profil

projekt kivitendo

Revision d333f237

Von Moritz Bunkus vor fast 18 Jahren hinzugefügt