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[]
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[null,"Berliner Beratungsdienst e.V."]
[null,"Wirtschaftssenioren für Berlin - Brandenburg"]
[]
[null,null,"     Businessplan"]
[]
[null,null,"Der Berliner Beratungsdienst e.V. übernimmt keine Gewähr für die Ergebnisse und schließt jede Haftung aus."]
[null,null,"ACHTUNG:  Die Anwendung der Datei setzt Grundkenntnisse in EXCEL voraus."]
[null,null," "]
[null,null,"Für Fehler bei Veränderungen oder Ergänzungen ist der Anwender selbst verantwortlich.\n\n"]
[null,null,"Die hellgrau unterlegten Felder in allen Tabellen sind Eingabefelder. \nIn den weißen Feldern sind z.T. Formeln hinterlegt."]
[]
[null,null,"Geben Sie hier bitte Ihren Firmennamen ein:",null,null,null,null,{"$f":"IF(LEN(E15)>45,\"Name zu lang !!!\",\"\")","v":""}]
[null,null,"Name / Firma:",null,"."]
[null,null,null,null,null,null,null,null,null,null,null," "]
[null,null,null,null,null,null,null,null,null,null,null," "]
[null,null,"Mehrwert- / Umsatz-Steuerpflichtig",null,null," "," "]
[null,null,"Zutreffendes ankreuzen (ja = 1; nein = 2)",null,null," ",2,{"$f":"E79","v":""},{"$f":"B79","v":""},{"$f":"C79","v":""},null," "," "," "," "]
[]
[null,null,"Gewerbesteuerpflichtig",null,null," "," ",null,null," "]
[null,null,"Zutreffendes ankreuzen (ja = 1; nein = 2)",null,null," ",2,{"$f":"E80","v":""},{"$f":"C80","v":""}]
[null,null,null,null,null,null," "]
[null,null,"Kapitalgesellschaft (z.B. GmbH oder UG)",null,null," "," "]
[null,null,"Zutreffendes ankreuzen (ja = 1; nein = 2)",null,null," ",2,{"$f":"B81","v":""},{"$f":"E81","v":""}]
[null,null,null,null,null,null," ",{"$f":"B82","v":""},{"$f":"E82","v":""}]
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[null,null,null,null,"                             Tabelle nur zur Information !"]
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[null,"Hinweis:  Die berechneten Angaben für Gewerbe- und Körperschaftssteuer sind Näherungswerte."]
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[null,null,"Bei Rückfragen erreichen Sie uns über unsere Webseite www.bbdev.de  und \nunter  info@bbdev.de  oder  +49 (30) 425 20 30"]
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[null,null,null,null,null,null,null,null,"Ausgabe 09/24"]
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[null,null," "]
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[null," "]
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[null," ",{"$f":"IF(G22=1,\"410 %\",\"\")","v":""},null,{"$f":"IF(G22=1,\"Hebesatz Berlin\",\"\")","v":""}]
[null,{"$f":"IF(G25=1,\"Körperschaftssteuer\",\"\")","v":""},null,null,{"$f":"IF(G25=1,\"15 %\",\"\")","v":""}]
[null,{"$f":"IF(G25=1,\"Soli-Zuschlag\",\"\")","v":""},null,null,{"$f":"IF(G25=1,\"5,5 %\",\"\")","v":""}]
[null,null,{"$f":"IF(G22=1,(IF(G25=1,1,0)))","v":false}]
[]
[null,{"$f":"IF(G19=\"x\",D85,C85)","v":"x"},"x"," "]
[null,{"$f":"IF(G22=\"x\",D86,C86)","v":"x"},"x"," "]
[null,{"$f":"IF(G25=\"x\",D87,C87)","v":"x"},"x"," "]

{"sheet":"Beschreibung B-Plan","index":1,"n_rows":36,"n_cols":3,"rows_kept":36,"cut":false,"hidden":false,"merged":[[1,1,1,2],[2,1,2,2]]}
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[null,"Businessplan                                                                                                                             (Beschreibung des Gründungsvorhabens wird in einer separaten WORD - Datei erstellt)"]
[null,"1. Zusammenfassung","Produkt / Dienstleistung"]
[null," ","Kundennutzen"]
[null,null,"Gründer (-Team)"]
[null,null,"Marktpotenzial und Wettbewerber"]
[null,null,"Kapitalbedarf und Rentabilitätsvorschau"]
[]
[null,"2. Produkt / Dienstleistung","Dienstleistungs- / Produktbeschreibung"]
[null,null,"Kundennutzen"]
[null,null,"Zielgruppen"]
[null,null,"Entwicklungsstand"]
[]
[null,"3. Gründer (-Team)","Kompetenz des Gründers / der Gründer"]
[null,null,"Schlüsselpersonen"]
[]
[null,"4. Marktanalyse","Beschreibung des Gesamtmarktes"]
[null,null,"Marktpotenzial"]
[null,null,"Wettbewerber"]
[]
[null,"5 .Marketing","Produktpolitik"]
[null,null,"Preispolitik"]
[null,null,"Werbung und Kommunikation"]
[null,null,"Vertrieb"]
[]
[null,"6. Unternehmen u.Organisation","Rechtsform"]
[null,null,"Eigentumsverhältnisse"]
[null,null,"Gesellschafter"]
[null,null,"Organisation"]
[null,null,"Personal"]
[null,null,"Standort"]
[]
[null,"7. Finanzplanung und Finanzierung","Kapitalbedarf"]
[null,null,"Finanzierungskonzept"]
[null,null,"Rentabilität / Liquidität"]

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[null,{"$f":"Deckblatt!E15","v":"."}]
[null,"Private Ausgaben / Unternehmerlohn"]
[null,null,"monatlich","im Jahr"]
[null,"Miete inkl. Nebenkosten (oder vergleichbare Kosten)",null,{"$f":"C5*12","v":0}]
[null,"Gas, Heizung, Strom, Wasser",null,{"$f":"C6*12","v":0}]
[null,"Lebensunterhalt (Lebensmittel, Putzartikel, Hygiene, Körperpflege ….)",null,0]
[null,"Bekleidung, Schuhe, Accessoires",null,0]
[null,"Restaurantbesuche, Kino, Theater",null,0]
[null,"Hobby, Bücher, Zeitschriften",null,0]
[null,"Ausflüge, Reisen",null,0]
[null,"Geschenke (Geburtstage, Weihnachten …)",null,0]
[null,"Haushalt (Einrichtung, Geräte und Zubehör)",null,0]
[null,"geplante Reparaturen",null,0]
[null,"Telefon, Internet und Mobiltelefon",null,0]
[null," Rundfunk ARD, ZDF, DRadio         (4 x 55,08 Jährlich = 18,36 / Monat) ",null,0]
[null,"Autokosten (nur privater Anteil)",null,0]
[null,"    ----- Steuer, Versicherung, Reparaturen",null,0,null," "]
[null,"    ----- Benzin, Diesel, Gas, Strom",null,0]
[null,"    ----- Leasingkosten",null,0]
[null,"Fahrgeld / Monatskarte ",null,0]
[null,"Weiterbildung",null,0]
[null,"Kinderbetreuung (Kita, Schule…..)",null,0]
[null,"Schülermonatskarte",null,0]
[null,"Taschengeld",null,0]
[null,"Haftpflichtversicherung (privat)",null,0]
[null,"Hausratversicherung",null,0]
[null,"Krankenversicherung",null,0]
[null,"Lebensversicherung",null,0]
[null,"Rechtsschutzversicherung",null,0]
[null,"Rentenversicherung / Vorsorge",null,0]
[null,"Unfallversicherung, Berufsunfähigkeitsversicherung",null,0]
[null,"sonstige Versicherungen",null,0]
[null,"Ratenverpflichtungen",null,0]
[null,"Unterhaltsverpflichtungen",null,0]
[null,"Private Steuern",null,0]
[null,"Zinsen, Tilgung für Privatkredit",null,0]
[null,"Beratungskosten (Recht, Steuer…)",null,0]
[null,"Spez. Arzneikosten, Privatrezepte, ärztl. Sonderkosten, Physiotherapie …",null,0]
[null,"Vereinsbeiträge - Spenden",null,0]
[null,"sonstige private Ausgaben (z.B.Grundsteuer)",null,0]
[null,null,null,0]
[null,"Summe Ausgaben",null,{"$f":"SUM(D5:D42)","v":0}]
[null,"Private Einnahmen"]
[null,"Zinsen / (Betriebs-) Renten etc.",null,{"$f":"C45*12","v":0}]
[null,"Kindergeld",null,0]
[null,"Einkommen aus Vermietung und Verpachtung",null,0]
[null,"Unterhalt ",null,0]
[null,"Sonstige Einnahmen",null,0]
[null,"Summe Einnahmen",null,{"$f":"SUM(D45:D49)","v":0}]
[null,"Privatbedarf im Jahr - aus dem Unternehmen zu decken",{"$f":"D51/12","v":0},{"$f":"D43-D50","v":0}]
[]
[null,"Wenn im  \"GuV-Detailplan\" der Unternehmerlohn in den übrigen Personalkosten"]
[null,"bereits enthalten ist, dann Zutreffendes eintragen:              ja = x          nein = y",null,"y"]
[]
[null," ",null,null," "]
[]
[]
[]
[]
[null," "]

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[]
[null,{"$f":"Deckblatt!E15","v":"."}]
[null,"Kapitalbedarf"]
[null,"A - Investitionen","GWG´s            bis € 1.000","Investitionen    über € 1.000"]
[null,"PC - Laptop - Tablet - Drucker (Multifunktion) - Beamer - ext.Festplatte    *)"]
[null,"Software                                                                                             *)"]
[null,"Immobilien"]
[null,"Umbau incl. Architektenleistung"]
[null,"Einrichtung (Maschinen, Tische, Stühle und Theke usw.)"]
[null,"Kasse, Kopierer",null,null,null,null," "]
[null,"Telefon, Mobiltelefon",null,null,null,null," "]
[null,"Webseite erstellen (gegen Rechnung)",null,null,null,null," "]
[null,"Fahrzeuge",null,null,null,null," "]
[null,"Sonstiges "]
[null,"N.N."]
[null,"N.N."]
[null,"Summe",{"$f":"SUM(C5:C16)","v":0},{"$f":"SUM(D5:D16)","v":0}," "]
[null,"B - Gründungskosten"]
[null,"Markteinführungskosten"]
[null,"Patente, Lizenzen, Franchisegebühr "]
[null,"Beratungen (Gründungs-,Rechts-, Steuer-, Unternehmensberatung)"]
[null,"Gebühren, Handelsregistereintrag, Notar "]
[null,"Gewerbeanmeldung"]
[null,"Flyer"]
[null,"Visitenkarten"]
[null,"Sonstiges "]
[]
[]
[null,"Summe ",{"$f":"SUM(C19:C28)","v":0}]
[null,"C - Betriebsmittelbedarf "]
[null,"1. Warenlager incl. Vorfinanzierung von Aufträgen"]
[null,"Mietkaution"]
[]
[null,"Sonstiges"]
[]
[null,"Summe ",{"$f":"SUM(C31:C35)","v":0}]
[null,"Kapitalbedarf (Summen A + B + C)",{"$f":"SUM(C36,C29,C17,D17)","v":0}]
[]
[null,"Bemerkung zu *) :  die Abschreibung dazu gilt nur für das 1.Jahr"]

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[null,{"$f":"Deckblatt!E15","v":"."}]
[null,"Finanzierung"]
[null,"Kapitalbedarf",{"$f":"Kapitalbedarf!$C$37","v":0}]
[]
[null,"Eigenmittel "]
[null,"Barmittel"]
[null,"Bankguthaben"]
[null,"Sacheinlagen und Eigenleistungen"]
[null,"Verwandtendarlehen"]
[null,"Schenkungen"]
[null,"Beteiligungskapital"]
[null,"Bausparverträge"]
[null,"Investitionszuschüsse"]
[null,"Öffentliche Mittel (eigenkapitalähnlich)",null,null,null,null,null," "]
[null," "]
[null,"Summe Eigenmittel",{"$f":"SUM(C7:C16)","v":0},null,null,null," "]
[null,"Fremdmittel"]
[null,"Öffentliche Mittel"]
[null,"Öffentliche Mittel: (Förderdarlehen z.B. KfW) "]
[null,"Hausbankdarlehen"]
[null,"Kontokorrentkredit"]
[null,"Sonstige Finanzierungsmittel (z. B. Lieferantendarlehen)"]
[null," "]
[null,"Summe Fremdmittel",{"$f":"SUM(C19:C24)","v":0}]
[]
[null,"Finanzierungsmittel - gesamt",{"$f":"C17+C25","v":0},null,null,"  "]
[null,"Unter- / Überdeckung",{"$f":"-(C4-C27)","v":0}]
[null,"Es wird ein Zuschuss / Darlehen benötigt von ",{"$f":"IF(C28<0,C28*-1,\"0\")","v":"0"}]
[]
[null,"Vorhandene Sicherheiten"]
[null,"Haus- und Grundbesitz"]
[null,"Lebensversicherungen / Kapitalanlagen"]
[null,"Bürgschaftsbanken / Bürgschaften Dritter"]
[null,"Summe Sicherheiten",{"$f":"SUM(C32:C34)","v":0}]

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[]
[null,{"$f":"Deckblatt!$E$15","v":"."},null,"Hinweis:   Bemerkungen in Spalte                          \"Übertrag aus Kapitalbedarf\" zwingend beachten !",null,null,null,null,"             Investitions- und Abschreibungsplan (AfA)"]
[null,"Alle Beträge ohne MwSt.",null,"1. Jahr  ",null,null,null,null,null,null,null,null,null,null,null,null,"2. Jahr  ",null,null,null,null,"3. Jahr  "]
[null,null,"Übertrag aus \"Kapitalbedarf\"","Monat 1","Monat 2","Monat 3","Monat 4","Monat 5","Monat 6","Monat 7","Monat 8","Monat 9","Monat 10","Monat 11","Monat 12","Summe","I","II","III","IV","Summe","I","II","III","IV","Summe"]
[null,{"$f":"Kapitalbedarf!$B$5","v":"PC - Laptop - Tablet - Drucker (Multifunktion) - Beamer - ext.Festplatte    *)"},{"$f":"Kapitalbedarf!$C$5","v":0},{"$f":"C5","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(D5:O5)","v":0},null,null,null,null,{"$f":"SUM(Q5:T5)","v":0},null,null,null,null,{"$f":"SUM(V5:Y5)","v":0}]
[null,"Verteilung auf …. Monate",null,12,1,1,1,1,1,1,1,1,1,1,1,null,4,1,1,1,null,4,1,1,1]
[null,"Abschreibung ",null,{"$f":"D5/D6","v":0},{"$f":"D7+(E5/E6)","v":0},{"$f":"E7+(F5/F6)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(D7:O7)","v":0},{"$f":"Q5/Q6","v":0},{"$f":"R5+Q7","v":0},{"$f":"S5+Q7","v":0},{"$f":"T5+Q7","v":0},{"$f":"SUM(Q7:T7)","v":0},{"$f":"V5/V6","v":0},{"$f":"V7+W5/W6","v":0},{"$f":"V7+X5/X6","v":0},{"$f":"V7+Y5/Y6","v":0},{"$f":"SUM(V7:Y7)","v":0},null,null,null,null,null,null,null,{"$f":"IF(D5>0,1,(IF(E5>0,2,(IF(F5>0,3,(IF(G5>0,4,(IF(H5>0,5,(IF(I5>0,6,(IF(J5>0,7,(IF(K5>0,8,(IF(L5>0,9,(IF(M5>0,10,(IF(N5>0,11,(IF(O5>0,12)))))))))))))))))))))))","v":false},{"$f":" 13-AH7","v":13},{"$f":"(P7/AI7*3)","v":0}]
[null,{"$f":"Kapitalbedarf!$B$6","v":"Software                                                                                             *)"},{"$f":"Kapitalbedarf!$C$6","v":0},{"$f":"C8","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(D8:O8)","v":0},null,null,null,null,{"$f":"SUM(Q8:T8)","v":0},null,null,null,null,{"$f":"SUM(V8:Y8)","v":0}]
[null,"Verteilung auf …. Monate",null,12,1,1,1,1,1,1,1,1,1,1,1,null,4,1,1,1,null,4,1,1,1]
[null,"Abschreibung",null,{"$f":"D8/D9","v":0},{"$f":"D10+(E8/E9)","v":0},{"$f":"E10+(F8/F9)","v":0},{"$f":"F10+(G8/G9)","v":0},{"$f":"G10+(H8/H9)","v":0},{"$f":"H10+(I8/I9)","v":0},{"$f":"I10+(J8/J9)","v":0},{"$f":"J10+(K8/K9)","v":0},{"$f":"K10+(L8/L9)","v":0},{"$f":"L10+(M8/M9)","v":0},{"$f":"M10+(N8/N9)","v":0},{"$f":"N10+(O8/O9)","v":0},{"$f":"SUM(D10:O10)","v":0},{"$f":"Q8/Q9","v":0},{"$f":"R8+Q10","v":0},{"$f":"S8+Q10","v":0},{"$f":"T8+Q10","v":0},{"$f":"SUM(Q10:T10)","v":0},{"$f":"V8/V9","v":0},{"$f":"V10+W8/W9","v":0},{"$f":"V10+X8/X9","v":0},{"$f":"V10+Y8/Y9","v":0},{"$f":"SUM(V10:Y10)","v":0},null,null,null,null,null,null,null,{"$f":"IF(D8>0,1,(IF(E8>0,2,(IF(F8>0,3,(IF(G8>0,4,(IF(H8>0,5,(IF(I8>0,6,(IF(J8>0,7,(IF(K8>0,8,(IF(L8>0,9,(IF(M8>0,10,(IF(N8>0,11,(IF(O8>0,12)))))))))))))))))))))))","v":false},{"$f":" 13-AH10","v":13},{"$f":"(P10/AI10*3)","v":0}]
[null,{"$f":"Kapitalbedarf!$B$7","v":"Immobilien"},{"$f":"Kapitalbedarf!$D$7","v":0},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(D11:O11)","v":0},null,null,null,null,{"$f":"SUM(Q11:T11)","v":0},null,null,null,null,{"$f":"SUM(V11:Y11)","v":0}]
[null,"Abschreibungsdauer entspr. AfA-Tabelle (Monate)",null,0.1,0.1,0.1,0.1,0.1,0.1,0.1,0.1,0.1,0.1,0.1,0.1,null,0.1,0.1,0.1,0.1,null,0.1,0.1,0.1,0.1]
[null,"Abschreibung",null,{"$f":"D11/D12","v":0},{"$f":"D13+(E11/E12)","v":0},{"$f":"E13+(F11/F12)","v":0},{"$f":"F13+(G11/G12)","v":0},{"$f":"G13+(H11/H12)","v":0},{"$f":"H13+(I11/I12)","v":0},{"$f":"I13+(J11/J12)","v":0},{"$f":"J13+(K11/K12)","v":0},{"$f":"K13+(L11/L12)","v":0},{"$f":"L13+(M11/M12)","v":0},{"$f":"M13+(N11/N12)","v":0},{"$f":"N13+(O11/O12)","v":0},{"$f":"SUM(D13:O13)","v":0},{"$f":"(O13*3)+(Q11/Q12)","v":0},{"$f":"Q13+(R11/R12)","v":0},{"$f":"R13+(S11/S12)","v":0},{"$f":"S13+(T11/T12)","v":0},{"$f":"SUM(Q13:T13)","v":0},{"$f":"T13+(V11/V12)","v":0},{"$f":"V13+(W11/W12)","v":0},{"$f":"W13+(X11/X12)","v":0},{"$f":"X13+(Y11/Y12)","v":0},{"$f":"SUM(V13:Y13)","v":0},null,null,null,null,null,null,null,{"$f":"IF(D11>0,1,(IF(E11>0,2,(IF(F11>0,3,(IF(G11>0,4,(IF(H11>0,5,(IF(I11>0,6,(IF(J11>0,7,(IF(K11>0,8,(IF(L11>0,9,(IF(M11>0,10,(IF(N11>0,11,(IF(O11>0,12)))))))))))))))))))))))","v":false},{"$f":" 13-AH13","v":13},{"$f":"(P13/AI13*3)","v":0}]
[null,{"$f":"Kapitalbedarf!$B$8","v":"Umbau incl. Architektenleistung"},{"$f":"Kapitalbedarf!$D$8","v":0},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(D14:O14)","v":0},null,null,null,null,{"$f":"SUM(Q14:T14)","v":0},null,null,null,null,{"$f":"SUM(V14:Y14)","v":0}]
[null,"Abschreibungsdauer entspr. AfA-Tabelle (Monate)",null,0.1,0.1,0.1,0.1,0.1,0.1,0.1,0.1,0.1,0.1,0.1,0.1,null,0.1,0.1,0.1,0.1,null,0.1,0.1,0.1,0.1]
[null,"Abschreibung",null,{"$f":"D14/D15","v":0},{"$f":"D16+(E14/E15)","v":0},{"$f":"E16+(F14/F15)","v":0},{"$f":"F16+(G14/G15)","v":0},{"$f":"G16+(H14/H15)","v":0},{"$f":"H16+(I14/I15)","v":0},{"$f":"I16+(J14/J15)","v":0},{"$f":"J16+(K14/K15)","v":0},{"$f":"K16+(L14/L15)","v":0},{"$f":"L16+(M14/M15)","v":0},{"$f":"M16+(N14/N15)","v":0},{"$f":"N16+(O14/O15)","v":0},{"$f":"SUM(D16:O16)","v":0},{"$f":"(O16*3)+(Q14/Q15)","v":0},{"$f":"Q16+(R14/R15)","v":0},{"$f":"R16+(S14/S15)","v":0},{"$f":"S16+(T14/T15)","v":0},{"$f":"SUM(Q16:T16)","v":0},{"$f":"T16+(V14/V15)","v":0},{"$f":"V16+(W14/W15)","v":0},{"$f":"W16+(X14/X15)","v":0},{"$f":"X16+(Y14/Y15)","v":0},{"$f":"SUM(V16:Y16)","v":0},null,null,null,null,null,null,null,{"$f":"IF(D14>0,1,(IF(E14>0,2,(IF(F14>0,3,(IF(G14>0,4,(IF(H14>0,5,(IF(I14>0,6,(IF(J14>0,7,(IF(K14>0,8,(IF(L14>0,9,(IF(M14>0,10,(IF(N14>0,11,(IF(O14>0,12)))))))))))))))))))))))","v":false},{"$f":" 13-AH16","v":13},{"$f":"(P16/AI16*3)","v":0}]
[null,{"$f":"Kapitalbedarf!$B$9","v":"Einrichtung (Maschinen, Tische, Stühle und Theke usw.)"},{"$f":"Kapitalbedarf!$D$9","v":0},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(D17:O17)","v":0},null,null,null,null,{"$f":"SUM(Q17:T17)","v":0},null,null,null,null,{"$f":"SUM(V17:Y17)","v":0}]
[null,"Abschreibungsdauer entspr. AfA-Tabelle (Monate)",null,0.1,0.1,0.1,0.1,0.1,0.1,0.1,0.1,0.1,0.1,0.1,0.1,null,0.1,0.1,0.1,0.1,null,0.1,0.1,0.1,0.1]
[null,"Abschreibung",null,{"$f":"D17/D18","v":0},{"$f":"D19+(E17/E18)","v":0},{"$f":"E19+(F17/F18)","v":0},{"$f":"F19+(G17/G18)","v":0},{"$f":"G19+(H17/H18)","v":0},{"$f":"H19+(I17/I18)","v":0},{"$f":"I19+(J17/J18)","v":0},{"$f":"J19+(K17/K18)","v":0},{"$f":"K19+(L17/L18)","v":0},{"$f":"L19+(M17/M18)","v":0},{"$f":"M19+(N17/N18)","v":0},{"$f":"N19+(O17/O18)","v":0},{"$f":"SUM(D19:O19)","v":0},{"$f":"(O19*3)+(Q17/Q18)","v":0},{"$f":"Q19+(R17/R18)","v":0},{"$f":"R19+(S17/S18)","v":0},{"$f":"S19+(T17/T18)","v":0},{"$f":"SUM(Q19:T19)","v":0},{"$f":"T19+(V17/V18)","v":0},{"$f":"V19+(W17/W18)","v":0},{"$f":"W19+(X17/X18)","v":0},{"$f":"X19+(Y17/Y18)","v":0},{"$f":"SUM(V19:Y19)","v":0},null,null,null,null,null,null,null,{"$f":"IF(D17>0,1,(IF(E17>0,2,(IF(F17>0,3,(IF(G17>0,4,(IF(H17>0,5,(IF(I17>0,6,(IF(J17>0,7,(IF(K17>0,8,(IF(L17>0,9,(IF(M17>0,10,(IF(N17>0,11,(IF(O17>0,12)))))))))))))))))))))))","v":false},{"$f":" 13-AH19","v":13},{"$f":"(P19/AI19*3)","v":0}]
[null,{"$f":"Kapitalbedarf!$B$10","v":"Kasse, Kopierer"},{"$f":"Kapitalbedarf!$D$10","v":0},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(D20:O20)","v":0},null,null,null,null,{"$f":"SUM(Q20:T20)","v":0},null,null,null,null,{"$f":"SUM(V20:Y20)","v":0}]
[null,"Abschreibungsdauer entspr. AfA-Tabelle (Monate)",null,0.1,0.1,0.1,0.1,0.1,0.1,0.1,0.1,0.1,0.1,0.1,0.1,null,0.1,0.1,0.1,0.1,null,0.1,0.1,0.1,0.1]
[null,"Abschreibung",null,{"$f":"D20/D21","v":0},{"$f":"D22+(E20/E21)","v":0},{"$f":"E22+(F20/F21)","v":0},{"$f":"F22+(G20/G21)","v":0},{"$f":"G22+(H20/H21)","v":0},{"$f":"H22+(I20/I21)","v":0},{"$f":"I22+(J20/J21)","v":0},{"$f":"J22+(K20/K21)","v":0},{"$f":"K22+(L20/L21)","v":0},{"$f":"L22+(M20/M21)","v":0},{"$f":"M22+(N20/N21)","v":0},{"$f":"N22+(O20/O21)","v":0},{"$f":"SUM(D22:O22)","v":0},{"$f":"(O22*3)+(Q20/Q21)","v":0},{"$f":"Q22+(R20/R21)","v":0},{"$f":"R22+(S20/S21)","v":0},{"$f":"S22+(T20/T21)","v":0},{"$f":"SUM(Q22:T22)","v":0},{"$f":"T22+(V20/V21)","v":0},{"$f":"V22+(W20/W21)","v":0},{"$f":"W22+(X20/X21)","v":0},{"$f":"X22+(Y20/Y21)","v":0},{"$f":"SUM(V22:Y22)","v":0}," ",null,null,null,null,null,null,{"$f":"IF(D20>0,1,(IF(E20>0,2,(IF(F20>0,3,(IF(G20>0,4,(IF(H20>0,5,(IF(I20>0,6,(IF(J20>0,7,(IF(K20>0,8,(IF(L20>0,9,(IF(M20>0,10,(IF(N20>0,11,(IF(O20>0,12)))))))))))))))))))))))","v":false},{"$f":" 13-AH22","v":13},{"$f":"(P22/AI22*3)","v":0}]
[null,{"$f":"Kapitalbedarf!$B$11","v":"Telefon, Mobiltelefon"},{"$f":"Kapitalbedarf!$D$11","v":0},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(C23:O23)","v":0},null,null,null,null,{"$f":"SUM(Q23:T23)","v":0},null,null,null,null,{"$f":"SUM(V23:Y23)","v":0}]
[null,"Abschreibungsdauer entspr. AfA-Tabelle (Monate)",null,0.1,0.1,0.1,0.1,0.1,0.1,0.1,0.1,0.1,0.1,0.1,0.1,null,0.1,0.1,0.1,0.1,null,0.1,0.1,0.1,0.1]
[null,"Abschreibung",null,{"$f":"D23/D24","v":0},{"$f":"D25+(E23/E24)","v":0},{"$f":"E25+(F23/F24)","v":0},{"$f":"F25+(G23/G24)","v":0},{"$f":"G25+(H23/H24)","v":0},{"$f":"H25+(I23/I24)","v":0},{"$f":"I25+(J23/J24)","v":0},{"$f":"J25+(K23/K24)","v":0},{"$f":"K25+(L23/L24)","v":0},{"$f":"L25+(M23/M24)","v":0},{"$f":"M25+(N23/N24)","v":0},{"$f":"N25+(O23/O24)","v":0},{"$f":"SUM(D25:O25)","v":0},{"$f":"(O25*3)+(Q23/Q24)","v":0},{"$f":"Q25+(R23/R24)","v":0},{"$f":"R25+(S23/S24)","v":0},{"$f":"S25+(T23/T24)","v":0},{"$f":"SUM(Q25:T25)","v":0},{"$f":"T25+(V23/V24)","v":0},{"$f":"V25+(W23/W24)","v":0},{"$f":"W25+(X23/X24)","v":0},{"$f":"X25+(Y23/Y24)","v":0},{"$f":"SUM(V25:Y25)","v":0},null,null,null,null,null,null,null,{"$f":"IF(D23>0,1,(IF(E23>0,2,(IF(F23>0,3,(IF(G23>0,4,(IF(H23>0,5,(IF(I23>0,6,(IF(J23>0,7,(IF(K23>0,8,(IF(L23>0,9,(IF(M23>0,10,(IF(N23>0,11,(IF(O23>0,12)))))))))))))))))))))))","v":false},{"$f":" 13-AH25","v":13},{"$f":"(P25/AI25*3)","v":0}]
[null,{"$f":"Kapitalbedarf!$B$12","v":"Webseite erstellen (gegen Rechnung)"},{"$f":"Kapitalbedarf!$D$12","v":0},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(D26:O26)","v":0},null,null,null,null,{"$f":"SUM(Q26:T26)","v":0},null,null,null,null,{"$f":"SUM(V26:Y26)","v":0}]
[null,"Abschreibungsdauer entspr. AfA-Tabelle (Monate)",null,0.1,0.1,0.1,0.1,0.1,0.1,0.1,0.1,0.1,0.1,0.1,0.1,null,0.1,0.1,0.1,0.1,null,0.1,0.1,0.1,0.1]
[null,"Abschreibung",null,{"$f":"D26/D27","v":0},{"$f":"D28+(E26/E27)","v":0},{"$f":"E28+(F26/F27)","v":0},{"$f":"F28+(G26/G27)","v":0},{"$f":"G28+(H26/H27)","v":0},{"$f":"H28+(I26/I27)","v":0},{"$f":"I28+(J26/J27)","v":0},{"$f":"J28+(K26/K27)","v":0},{"$f":"K28+(L26/L27)","v":0},{"$f":"L28+(M26/M27)","v":0},{"$f":"M28+(N26/N27)","v":0},{"$f":"N28+(O26/O27)","v":0},{"$f":"SUM(D28:O28)","v":0},{"$f":"(O28*3)+(Q26/Q27)","v":0},{"$f":"Q28+(R26/R27)","v":0},{"$f":"R28+(S26/S27)","v":0},{"$f":"S28+(T26/T27)","v":0},{"$f":"SUM(Q28:T28)","v":0},{"$f":"T28+(V26/V27)","v":0},{"$f":"V28+(W26/W27)","v":0},{"$f":"W28+(X26/X27)","v":0},{"$f":"X28+(Y26/Y27)","v":0},{"$f":"SUM(V28:Y28)","v":0},null,null,null,null,null,null,null,{"$f":"IF(D26>0,1,(IF(E26>0,2,(IF(F26>0,3,(IF(G26>0,4,(IF(H26>0,5,(IF(I26>0,6,(IF(J26>0,7,(IF(K26>0,8,(IF(L26>0,9,(IF(M26>0,10,(IF(N26>0,11,(IF(O26>0,12)))))))))))))))))))))))","v":false},{"$f":" 13-AH28","v":13},{"$f":"(P28/AI28*3)","v":0}]
[null,{"$f":"Kapitalbedarf!$B$13","v":"Fahrzeuge"},{"$f":"Kapitalbedarf!$D$13","v":0},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(D29:O29)","v":0},null,null,null,null,{"$f":"SUM(Q29:T29)","v":0},null,null,null,null,{"$f":"SUM(V29:Y29)","v":0}]
[null,"Abschreibungsdauer entspr. AfA-Tabelle (Monate)",null,0.1,0.1,0.1,0.1,0.1,0.1,0.1,0.1,0.1,0.1,0.1,0.1,null,0.1,0.1,0.1,0.1,null,0.1,0.1,0.1,0.1]
[null,"Abschreibung",null,{"$f":"D29/D30","v":0},{"$f":"D31+(E29/E30)","v":0},{"$f":"E31+(F29/F30)","v":0},{"$f":"F31+(G29/G30)","v":0},{"$f":"G31+(H29/H30)","v":0},{"$f":"H31+(I29/I30)","v":0},{"$f":"I31+(J29/J30)","v":0},{"$f":"J31+(K29/K30)","v":0},{"$f":"K31+(L29/L30)","v":0},{"$f":"L31+(M29/M30)","v":0},{"$f":"M31+(N29/N30)","v":0},{"$f":"N31+(O29/O30)","v":0},{"$f":"SUM(D31:O31)","v":0},{"$f":"(O31*3)+(Q29/Q30)","v":0},{"$f":"Q31+(R29/R30)","v":0},{"$f":"R31+(S29/S30)","v":0},{"$f":"S31+(T29/T30)","v":0},{"$f":"SUM(Q31:T31)","v":0},{"$f":"T31+(V29/V30)","v":0},{"$f":"V31+(W29/W30)","v":0},{"$f":"W31+(X29/X30)","v":0},{"$f":"X31+(Y29/Y30)","v":0},{"$f":"SUM(V31:Y31)","v":0},null,null,null,null,null,null,null,{"$f":"IF(D29>0,1,(IF(E29>0,2,(IF(F29>0,3,(IF(G29>0,4,(IF(H29>0,5,(IF(I29>0,6,(IF(J29>0,7,(IF(K29>0,8,(IF(L29>0,9,(IF(M29>0,10,(IF(N29>0,11,(IF(O29>0,12)))))))))))))))))))))))","v":false},{"$f":" 13-AH31","v":13},{"$f":"(P31/AI31*3)","v":0}]
[null,{"$f":"Kapitalbedarf!$B$14","v":"Sonstiges "},{"$f":"Kapitalbedarf!$D$14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(D32:O32)","v":0},null,null,null,null,{"$f":"SUM(Q32:T32)","v":0},null,null,null,null,{"$f":"SUM(V32:Y32)","v":0}]
[null,"Abschreibungsdauer entspr. AfA-Tabelle (Monate)",null,0.1,0.1,0.1,0.1,0.1,0.1,0.1,0.1,0.1,0.1,0.1,0.1,null,0.1,0.1,0.1,0.1,null,0.1,0.1,0.1,0.1]
[null,"Abschreibung",null,{"$f":"D32/D33","v":0},{"$f":"D34+(E32/E33)","v":0},{"$f":"E34+(F32/F33)","v":0},{"$f":"F34+(G32/G33)","v":0},{"$f":"G34+(H32/H33)","v":0},{"$f":"H34+(I32/I33)","v":0},{"$f":"I34+(J32/J33)","v":0},{"$f":"J34+(K32/K33)","v":0},{"$f":"K34+(L32/L33)","v":0},{"$f":"L34+(M32/M33)","v":0},{"$f":"M34+(N32/N33)","v":0},{"$f":"N34+(O32/O33)","v":0},{"$f":"SUM(D34:O34)","v":0},{"$f":"(O34*3)+(Q32/Q33)","v":0},{"$f":"Q34+(R32/R33)","v":0},{"$f":"R34+(S32/S33)","v":0},{"$f":"S34+(T32/T33)","v":0},{"$f":"SUM(Q34:T34)","v":0},{"$f":"T34+(V32/V33)","v":0},{"$f":"V34+(W32/W33)","v":0},{"$f":"W34+(X32/X33)","v":0},{"$f":"X34+(Y32/Y33)","v":0},{"$f":"SUM(V34:Y34)","v":0},null,null,null,null,null,null,null,{"$f":"IF(D32>0,1,(IF(E32>0,2,(IF(F32>0,3,(IF(G32>0,4,(IF(H32>0,5,(IF(I32>0,6,(IF(J32>0,7,(IF(K32>0,8,(IF(L32>0,9,(IF(M32>0,10,(IF(N32>0,11,(IF(O32>0,12)))))))))))))))))))))))","v":false},{"$f":" 13-AH34","v":13},{"$f":"(P34/AI34*3)","v":0}]
[null,{"$f":"Kapitalbedarf!$B$15","v":"N.N."},{"$f":"Kapitalbedarf!$D$15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(D35:O35)","v":0},null,null,null,null,{"$f":"SUM(Q35:T35)","v":0},null,null,null,null,{"$f":"SUM(V35:Y35)","v":0}]
[null,"Abschreibungsdauer entspr. AfA-Tabelle (Monate)",null,0.1,0.1,0.1,0.1,0.1,0.1,0.1,0.1,0.1,0.1,0.1,0.1,null,0.1,0.1,0.1,0.1,null,0.1,0.1,0.1,0.1]
[null,"Abschreibung",null,{"$f":"D35/D36","v":0},{"$f":"D37+(E35/E36)","v":0},{"$f":"E37+(F35/F36)","v":0},{"$f":"F37+(G35/G36)","v":0},{"$f":"G37+(H35/H36)","v":0},{"$f":"H37+(I35/I36)","v":0},{"$f":"I37+(J35/J36)","v":0},{"$f":"J37+(K35/K36)","v":0},{"$f":"K37+(L35/L36)","v":0},{"$f":"L37+(M35/M36)","v":0},{"$f":"M37+(N35/N36)","v":0},{"$f":"N37+(O35/O36)","v":0},{"$f":"SUM(D37:O37)","v":0},{"$f":"(O37*3)+(Q35/Q36)","v":0},{"$f":"Q37+(R35/R36)","v":0},{"$f":"R37+(S35/S36)","v":0},{"$f":"S37+(T35/T36)","v":0},{"$f":"SUM(Q37:T37)","v":0},{"$f":"T37+(V35/V36)","v":0},{"$f":"V37+(W35/W36)","v":0},{"$f":"W37+(X35/X36)","v":0},{"$f":"X37+(Y35/Y36)","v":0},{"$f":"SUM(V37:Y37)","v":0},null,null,null,null,null,null,null,{"$f":"IF(D35>0,1,(IF(E35>0,2,(IF(F35>0,3,(IF(G35>0,4,(IF(H35>0,5,(IF(I35>0,6,(IF(J35>0,7,(IF(K35>0,8,(IF(L35>0,9,(IF(M35>0,10,(IF(N35>0,11,(IF(O35>0,12)))))))))))))))))))))))","v":false},{"$f":" 13-AH37","v":13},{"$f":"(P37/AI37*3)","v":0}]
[null,{"$f":"Kapitalbedarf!$B$16","v":"N.N."},{"$f":"Kapitalbedarf!$D$16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(D38:O38)","v":0},null,null,null,null,{"$f":"SUM(Q38:T38)","v":0},null,null,null,null,{"$f":"SUM(V38:Y38)","v":0}]
[null,"Abschreibungsdauer entspr. AfA-Tabelle (Monate)",null,0.1,0.1,0.1,0.1,0.1,0.1,0.1,0.1,0.1,0.1,0.1,0.1,null,0.1,0.1,0.1,0.1,null,0.1,0.1,0.1,0.1]
[null,"Abschreibung",null,{"$f":"D38/D39","v":0},{"$f":"D40+(E38/E39)","v":0},{"$f":"E40+(F38/F39)","v":0},{"$f":"F40+(G38/G39)","v":0},{"$f":"G40+(H38/H39)","v":0},{"$f":"H40+(I38/I39)","v":0},{"$f":"I40+(J38/J39)","v":0},{"$f":"J40+(K38/K39)","v":0},{"$f":"K40+(L38/L39)","v":0},{"$f":"L40+(M38/M39)","v":0},{"$f":"M40+(N38/N39)","v":0},{"$f":"N40+(O38/O39)","v":0},{"$f":"SUM(D40:O40)","v":0},{"$f":"(O40*3)+(Q38/Q39)","v":0},{"$f":"Q40+(R38/R39)","v":0},{"$f":"R40+(S38/S39)","v":0},{"$f":"S40+(T38/T39)","v":0},{"$f":"SUM(Q40:T40)","v":0},{"$f":"T40+(V38/V39)","v":0},{"$f":"V40+(W38/W39)","v":0},{"$f":"W40+(X38/X39)","v":0},{"$f":"X40+(Y38/Y39)","v":0},{"$f":"SUM(V40:Y40)","v":0},null,null,null,null,null,null,null,{"$f":"IF(D38>0,1,(IF(E38>0,2,(IF(F38>0,3,(IF(G38>0,4,(IF(H38>0,5,(IF(I38>0,6,(IF(J38>0,7,(IF(K38>0,8,(IF(L38>0,9,(IF(M38>0,10,(IF(N38>0,11,(IF(O38>0,12)))))))))))))))))))))))","v":false},{"$f":" 13-AH40","v":13},{"$f":"(P40/AI40*3)","v":0}]
[null,"GWG´s (max. € 1.000 pro Einzelinvestition)",{"$f":"Kapitalbedarf!$C$17-Kapitalbedarf!$C$5-Kapitalbedarf!$C$6","v":0},{"$f":"C41","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(D41:O41)","v":0},null,null,null,null,{"$f":"SUM(Q41:T41)","v":0},null,null,null,null,{"$f":"SUM(V41:Y41)","v":0}]
[null,"Verteilung auf …. Monate",null,12,1,1,1,1,1,1,1,1,1,1,1,null,4,1,1,1,null,4,1,1,1]
[null,"Abschreibung",null,{"$f":"D41/D42","v":0},{"$f":"D43+(E41/E42)","v":0},{"$f":"E43+(F41/F42)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(D43:O43)","v":0},{"$f":"Q41/Q42","v":0},{"$f":"R41+Q43","v":0},{"$f":"S41+Q43","v":0},{"$f":"T41+Q43","v":0},{"$f":"SUM(Q43:T43)","v":0},{"$f":"V41/V42","v":0},{"$f":"W41+V43","v":0},{"$f":"X41+V43","v":0},{"$f":"Y41+V43","v":0},{"$f":"SUM(V43:Y43)","v":0}]
[]
[null,"Summe  Investitionen ",null,{"$f":"D5+D8+D11+D14+D17+D20+D23+D26+D29+D41+D32+D35+D38","v":0},{"$f":"E5+E8+E11+E14+E17+E20+E23+E26+E29+E41+E32+E35+E38","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(D45:O45)","v":0},0,0,0,0,{"$f":"SUM(Q45:T45)","v":0},0,0,0,0,{"$f":"SUM(V45:Y45)","v":0}]
[]
[null,"Summe  Abschreibungen",null,{"$f":"D7+D10+D13+D16+D19+D22+D25+D28+D31+D34+D37+D40+D43","v":0},{"$f":"E7+E10+E13+E16+E19+E22+E25+E28+E31+E34+E37+E40+E43","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(D47:O47)","v":0},0,0,0,0,{"$f":"SUM(Q47:T47)","v":0},0,0,0,0,{"$f":"SUM(V47:Y47)","v":0}]
[]
[null,"Hinweis:  bitte  die  \"0\"  in  den  Zeilen  \"Abschreibungsdauer entspr. AfA-Tabelle (Monate)\"  nicht löschen - nur (bei Bedarf) überschreiben !",null,null,null,null,null,null,null,null,null,null,null,null,null," "," ",null,null," ",null," "]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," "]
[]
[]
[null,null,null,null," "]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null," "]

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[null,"Alle Beträge  ohne MwSt.","1. Jahr  ",null,null,null,null,null,null,null,null,null,null,null,"2. Jahr  ",null,null,null,"3. Jahr  "]
[null,null,"Monat 1","Monat 2","Monat 3","Monat 4","Monat 5","Monat 6","Monat 7","Monat 8","Monat 9","Monat 10","Monat 11","Monat 12","I","II","III","IV","I","II","III","IV"]
[null,"1. Kontokorrentkredit"]
[null,"   Anfangsbest. Planperiode",null,{"$f":"C9","v":0},0,0,0,0,0,0,0,{"$f":"K9","v":0},{"$f":"L9","v":0},{"$f":"M9","v":0},0,0,0,0,0,0,0,0]
[null,"   Erhöhung"]
[null,"  Tilgung"]
[null,"   Endbestand Planperiode",{"$f":"C6+C7-C8","v":0},{"$f":"D6+D7-D8","v":0},0,0,0,{"$f":"H6+H7-H8","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"   Durchschnittl. Valuta",{"$f":"(C6+C9)/2","v":0},{"$f":"(D6+D9)/2","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"(T6+T9)/2","v":0},{"$f":"(U6+U9)/2","v":0},{"$f":"(V6+V9)/2","v":0}]
[null,"   Zinssatz",0,{"$f":"C11","v":0},{"$f":"D11","v":0},{"$f":"E11","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"   Zinsen (pro Periode !)",{"$f":"C10*C11/12","v":0},{"$f":"D10*D11/12","v":0},{"$f":"E10*E11/12","v":0},0,0,0,0,{"$f":"J10*J11/12","v":0},0,{"$f":"L10*L11/12","v":0},0,0,{"$f":"O10*O11/4","v":0},0,0,0,0,0,0,0]
[null,"2. Gesellschafterdarlehen "]
[null,"   Anfangsbest. Planperiode",null,{"$f":"C17","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"   Erhöhung"]
[null,"  Tilgung",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," "]
[null,"   Endbestand Planperiode",{"$f":"C14+C15-C16","v":0},{"$f":"D14+D15-D16","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"   Durchschnittl. Valuta",{"$f":"(C14+C17)/2","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"   Zinssatz",0,{"$f":"C19","v":0},{"$f":"D19","v":0},{"$f":"E19","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"   Zinsen (pro Periode !)",{"$f":"C18*C19/12","v":0},0,0,0,{"$f":"G18*G19/12","v":0},0,0,0,0,0,0,0,{"$f":"O18*O19/4","v":0},0,0,0,0,0,0,0]
[null,"3. Stille Beteiligung"]
[null,"   Anfangsbest. Planperiode",null,{"$f":"C25","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"   Erhöhung"]
[null,"  Tilgung"]
[null,"   Endbestand Planperiode",{"$f":"C22+C23-C24","v":0},{"$f":"D22+D23-D24","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"   Durchschnittl. Valuta",{"$f":"(C22+C25)/2","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"   Zinssatz",0,{"$f":"C27","v":0},{"$f":"D27","v":0},{"$f":"E27","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"   Zinsen (pro Periode !)",{"$f":"C26*C27/12","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$f":"O26*O27/4","v":0},0,0,0,0,0,0,0]
[null,"4. Investitionskredit"]
[null,"   Anfangsbest. Planperiode",null,{"$f":"C33","v":0},0,0,0,0,0,0,0,{"$f":"K33","v":0},{"$f":"L33","v":0},{"$f":"M33","v":0},0,0,0,0,0,0,0,0]
[null,"   Erhöhung"]
[null,"  Tilgung"]
[null,"   Endbestand Planperiode",{"$f":"C30+C31-C32","v":0},{"$f":"D30+D31-D32","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"   Durchschnittl. Valuta",{"$f":"(C30+C33)/2","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"   Zinssatz",0,{"$f":"C35","v":0},{"$f":"D35","v":0},{"$f":"E35","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"   Zinsen (pro Periode !)",{"$f":"C34*C35/12","v":0},0,0,0,0,0,0,0,0,{"$f":"L34*L35/12","v":0},{"$f":"M34*M35/12","v":0},{"$f":"N34*N35/12","v":0},{"$f":"O34*O35/4","v":0},{"$f":"P34*P35/4","v":0},0,0,0,0,0,0]
[]
[null,"Zinsen insgesamt",{"$f":"C12+C20+C28+C36","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[]
[null,"Tilgungen insgesamt",{"$f":"C8+C16+C24+C32","v":0},{"$f":"D8+D16+D24+D32","v":0},0,0,0,{"$f":"H8+H16+H24+H32","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[]
[null,null,null,null,"   "]

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[]
[null,{"$f":"[1]Deckblatt!E15","v":"."}]
[]
[null,"Alle Beträge ohne MwSt eingeben"]
[]
[null,"Produkt / Beschreibung","Einzel        preis","Lager     kosten","Ver         packung","Versand","Sonstiges","Zwischen-\nsumme","Skonto",null,"Gesamt-\nsumme","Monat 1",null,"Monat 2",null,"Monat 3",null,"Monat 4",null,"Monat 5",null,"Monat 6",null,"Monat 7",null,"Monat 8",null,"Monat 9",null,"Monat 10",null,"Monat 11",null,"Monat 12",null,"Gesamt\nsumme"]
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[null,null,null,null,null,null,null,{"$f":"SUM(C10:G10)","v":0},0,{"$f":"H10*I10/100","v":0},{"$f":"H10+J10","v":0},null,{"$f":"K10*L10","v":0},null,{"$f":"K10*N10","v":0},null,{"$f":"K10*P10","v":0},null,{"$f":"K10*R10","v":0},null,{"$f":"K10*T10","v":0},null,{"$f":"K10*V10","v":0},null,{"$f":"K10*X10","v":0},null,{"$f":"K10*Z10","v":0},null,{"$f":"K10*AB10","v":0},null,{"$f":"K10*AD10","v":0},null,{"$f":"K10*AF10","v":0},null,{"$f":"K10*AH10","v":0},{"$f":"M10+O10+Q10+S10+U10+W10+Y10+AA10+AC10+AE10+AG10+AI10","v":0}]
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[null,null,null,null,null,null,null," "]
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[null,null," ",null,null,null,null," "]
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[null,null,null,null,null,null,null," "]
[null,null,null,null,null,null,null,0,null,{"$f":"H20*I20/100","v":0},{"$f":"H20+J20","v":0},null,0,null,0,null,0,null,0,null,0,null,0,null,0,null,0,null,0,null,0,null,0,null,0,{"$f":"M20+O20+Q20+S20+U20+W20+Y20+AA20+AC20+AE20+AG20+AI20","v":0}]
[null,null,null,null,null,null,null," "]
[null,null,null,null,null,null,null,0,null,{"$f":"H22*I22/100","v":0},{"$f":"H22+J22","v":0},null,0,null,0,null,0,null,0,null,0,null,0,null,0,null,0,null,0,null,0,null,0,null,0,{"$f":"M22+O22+Q22+S22+U22+W22+Y22+AA22+AC22+AE22+AG22+AI22","v":0}]
[null,null,null,null,null,null,null," "]
[null,null,null,null,null,null,null,0,null,{"$f":"H24*I24/100","v":0},{"$f":"H24+J24","v":0},null,0,null,0,null,0,null,0,null,0,null,0,null,0,null,0,null,0,null,0,null,0,null,0,{"$f":"M24+O24+Q24+S24+U24+W24+Y24+AA24+AC24+AE24+AG24+AI24","v":0}]
[null,"Summe Umsatz pro Monat",null,null,null,null,null,{"$f":"SUM(C25:G25)","v":0},null,{"$f":"H25*I25/100","v":0},{"$f":"H25+J25","v":0},null,{"$f":"SUM(M8:M24)","v":0},null,{"$f":"SUM(O8:O24)","v":0},null,{"$f":"SUM(Q8:Q24)","v":0},null,{"$f":"SUM(S8:S24)","v":0},null,{"$f":"SUM(U8:U24)","v":0},null,{"$f":"SUM(W8:W24)","v":0},null,{"$f":"SUM(Y8:Y24)","v":0},null,{"$f":"SUM(AA8:AA24)","v":0},null,{"$f":"SUM(AC8:AC24)","v":0},null,{"$f":"SUM(AE8:AE24)","v":0},null,{"$f":"SUM(AG8:AG24)","v":0},null,{"$f":"SUM(AI8:AI24)","v":0},{"$f":"SUM(AJ8:AJ24)","v":0}]
[]
[null,"Produkt / Beschreibung \n2. Geschäftsjahr","Einzel        preis €","Lager     kosten","Ver         packung","Versand","Sonstiges","Zwischen-\nsumme","Skonto",null,"Gesamt-\nsumme","I",null,"II",null,"III",null,"IV",null,"Gesamt\nsumme"]
[null,null,null,null,null,null,null,null,"%","Betrag",null,"Stück","Wert","Stück","Wert","Stück","Wert","Stück","Wert"]
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[null,null,null,null,null,null,null," "]
[null,null,null,null,null,null,null,{"$f":"SUM(C31:G31)","v":0},null,null,{"$f":"H31+J31","v":0},null,{"$f":"K31*L31","v":0},null,{"$f":"K31*N31","v":0},null,{"$f":"K31*P31","v":0},null,{"$f":"K31*R31","v":0},{"$f":"M31+O31+Q31+S31","v":0}]
[null,null,null,null,null,null,null," "]
[null,null,null,null,null,null,null,0,null,null,{"$f":"H33+J33","v":0},null,0,null,0,null,0,null,0,{"$f":"M33+O33+Q33+S33","v":0}]
[null,null,null,null,null,null,null," "]
[null,null,null,null,null,null,null,0,null,null,{"$f":"H35+J35","v":0},null,0,null,0,null,0,null,0,{"$f":"M35+O35+Q35+S35","v":0}]
[null,null,null,null,null,null,null," "]
[null,null,null,null,null,null,null,0,null,null,{"$f":"H37+J37","v":0},null,0,null,0,null,0,null,0,{"$f":"M37+O37+Q37+S37","v":0}]
[null,null,null,null,null,null,null," "]
[null,null,null,null,null,null,null,0,null,null,{"$f":"H39+J39","v":0},null,0,null,0,null,0,null,0,{"$f":"M39+O39+Q39+S39","v":0}]
[null,null,null,null,null,null,null," "]
[null,null,null,null,null,null,null,0,null,null,{"$f":"H41+J41","v":0},null,0,null,0,null,0,null,0,{"$f":"M41+O41+Q41+S41","v":0}]
[null,null,null,null,null,null,null," "]
[null,null,null,null,null,null,null,0,null,null,{"$f":"H43+J43","v":0},null,0,null,0,null,0,null,0,{"$f":"M43+O43+Q43+S43","v":0}]
[null,null,null,null,null,null,null," "]
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[null,"Summe Umsatz pro Monat",null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(M29:M45)","v":0},null,{"$f":"SUM(O29:O45)","v":0},null,{"$f":"SUM(Q29:Q45)","v":0},null,{"$f":"SUM(S29:S45)","v":0},{"$f":"SUM(T29:U45)","v":0}]
[]
[null,"Produkt / Beschreibung\n3. Geschäftsjahr","Einzel        preis €","Lager     kosten","Ver         packung","Versand","Sonstiges","Zwischen-\nsumme","Skonto",null,"Gesamt-\nsumme","I",null,"II",null,"III",null,"IV",null,"Gesamt\nsumme"]
[null,null,null,null,null,null,null,null,"%","Betrag",null,"Stück","Wert","Stück","Wert","Stück","Wert","Stück","Wert"]
[null,null,null,null,null,null,null,{"$f":"SUM(C50:G50)","v":0},null,null,{"$f":"H50+J50","v":0},null,{"$f":"K50*L50","v":0},null,{"$f":"K50*N50","v":0},null,{"$f":"K50*P50","v":0},null,{"$f":"K50*R50","v":0},{"$f":"M50+O50+Q50+S50","v":0}]
[null,null,null,null,null,null,null," ",null,null,null," ","  "," "," "," "," "," "," "]
[null,null,null,null,null,null,null,{"$f":"SUM(C52:G52)","v":0},null,null,{"$f":"H52+J52","v":0},null,{"$f":"K52*L52","v":0},null,{"$f":"K52*N52","v":0},null,{"$f":"K52*P52","v":0},null,{"$f":"K52*R52","v":0},{"$f":"M52+O52+Q52+S52","v":0}]
[null,null,null,null,null,null,null," "]
[null,null,null,null,null,null,null,0,null,null,{"$f":"H54+J54","v":0},null,0,null,0,null,0,null,0,{"$f":"M54+O54+Q54+S54","v":0}]
[null,null,null,null,null,null,null," "]
[null,null,null,null,null,null,null,0,null,null,{"$f":"H56+J56","v":0},null,0,null,0,null,0,null,0,{"$f":"M56+O56+Q56+S56","v":0}]
[null,null,null,null,null,null,null," "]
[null,null,null,null,null,null,null,0,null,null,{"$f":"H58+J58","v":0},null,0,null,0,null,0,null,0,{"$f":"M58+O58+Q58+S58","v":0}]
[null,null,null,null,null,null,null," "]
[null,null,null,null,null,null,null,0,null,null,{"$f":"H60+J60","v":0},null,0,null,0,null,0,null,0,{"$f":"M60+O60+Q60+S60","v":0}]
[null,null,null,null,null,null,null," "]
[null,null,null,null,null,null,null,0,null,null,{"$f":"H62+J62","v":0},null,0,null,0,null,0,null,0,{"$f":"M62+O62+Q62+S62","v":0}]
[null,null,null,null,null,null,null," "]
[null,null,null,null,null,null,null,0,null,null,{"$f":"H64+J64","v":0},null,0,null,null,null,0,null,0,{"$f":"M64+O64+Q64+S64","v":0}]
[]
[null,null,null,null,null,null,null,0,null,null,{"$f":"H66+J66","v":0},null,0,null,0,null,0,null,0,{"$f":"M66+O66+Q66+S66","v":0}]
[null,"Summe Umsatz pro Monat",null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(M50:M66)","v":0},null,{"$f":"SUM(O50:O66)","v":0},null,{"$f":"SUM(Q50:Q66)","v":0},null,{"$f":"SUM(S50:S66)","v":0},{"$f":"SUM(T50:U66)","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," "]

{"sheet":"Umsatz-Kalkulation-2","index":8,"n_rows":32,"n_cols":5,"rows_kept":32,"cut":false,"hidden":false,"merged":[[14,1,14,5],[1,1,1,5]]}
[]
[null,"Umsatz - Kalkulation"]
[]
[]
[null,"HINWEIS:","Die errechneten Umsatzwerte der Tabellen"]
[null,null,"      Dienstleistung"]
[null,null,"      Handel"]
[null,null,"      Produktion"]
[null,null,"sind mit der Tabelle \"GuV-Übersicht\" verknüpft."]
[]
[null,null,"Die Werte werden auch automatisch in die Tabelle \"Liquiditätsplan\" kopiert."]
[]
[null,null,"Änderungen (auch nachträglich) werden ebenso automatisch weitergegeben."]
[]
[]
[null,null,null,null," "]
[null,"A","Personalkosten"]
[null,null,"      die Tabelle führt zur Ermittlung von Stundenlöhnen"]
[null,null,"               1. Unternehmer"]
[null,null,"               2. € 520 - Kraft"]
[null,null,"               3. Personal"]
[]
[null,"B","Material"]
[]
[]
[null,"C","Dienstleistung"]
[]
[]
[null,"D","Handel"]
[]
[]
[null,"E","Produktion"]

{"sheet":"GuV-Detailplan","index":9,"n_rows":127,"n_cols":29,"rows_kept":127,"cut":false,"hidden":false,"merged":[[125,2,125,12],[67,4,67,13],[0,1,0,4],[0,23,0,25],[2,1,3,1],[2,2,2,13],[2,16,2,19],[2,21,2,24],[1,1,1,4],[1,5,1,25],[64,4,64,13],[66,4,66,13],[124,2,124,14],[16,1,16,25],[75,4,75,15],[65,4,65,13]]}
[]
[null,{"$f":"Deckblatt!E15","v":"."},null,null,null,"Gewinn- und Verlustplan (Rentabilitätsvorschau)"]
[null,"Alle Beträge ohne MwSt eingeben","1. Jahr ",null,null,null,null,null,null,null,null,null,null,null,null,null,"2. Jahr  ",null,null,null,null,"3. Jahr  "]
[null,null,"Monat 1","Monat 2","Monat 3","Monat 4","Monat 5","Monat 6","Monat 7","Monat 8","Monat 9","Monat 10","Monat 11","Monat 12","Summe","%","I","II","III","IV","Summe","I","II","III","IV","Summe"]
[null,"Umsatz  netto  (Σ)",{"$f":"SUM(C6:C11)","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(C5:N5)","v":0},{"$f":"O5/O16*100","v":{"$error":"#DIV/0!"}},{"$f":"SUM(Q6:Q11)","v":0},{"$f":"SUM(R6:R11)","v":0},{"$f":"SUM(S6:S11)","v":0},{"$f":"SUM(T6:T11)","v":0},{"$f":"SUM(Q5:T5)","v":0},{"$f":"SUM(V6:V11)","v":0},{"$f":"SUM(W6:W11)","v":0},{"$f":"SUM(X6:X11)","v":0},{"$f":"SUM(Y6:Y11)","v":0},{"$f":"SUM(V5:Y5)","v":0}]
[null,"(19 %)  Umsatz (netto)                                       ",{"$f":"'Umsatz-Kalkulation-1'!$M$25","v":0},{"$f":"'Umsatz-Kalkulation-1'!$O$25","v":0},{"$f":"'Umsatz-Kalkulation-1'!$Q$25","v":0},{"$f":"'Umsatz-Kalkulation-1'!$S$25","v":0},{"$f":"'Umsatz-Kalkulation-1'!$U$25","v":0},{"$f":"'Umsatz-Kalkulation-1'!$W$25","v":0},{"$f":"'Umsatz-Kalkulation-1'!$Y$25","v":0},{"$f":"'Umsatz-Kalkulation-1'!$AA$25","v":0},{"$f":"'Umsatz-Kalkulation-1'!$AC$25","v":0},{"$f":"'Umsatz-Kalkulation-1'!$AE$25","v":0},{"$f":"'Umsatz-Kalkulation-1'!$AG$25","v":0},{"$f":"'Umsatz-Kalkulation-1'!$AI$25","v":0},{"$f":"SUM(C6:N6)","v":0},{"$f":"O6/O5*100","v":{"$error":"#DIV/0!"}},{"$f":"'Umsatz-Kalkulation-1'!$M$46","v":0},{"$f":"'Umsatz-Kalkulation-1'!$O$46","v":0},{"$f":"'Umsatz-Kalkulation-1'!$Q$46","v":0},{"$f":"'Umsatz-Kalkulation-1'!$S$46","v":0},0,{"$f":"'Umsatz-Kalkulation-1'!$M$67","v":0},{"$f":"'Umsatz-Kalkulation-1'!$O$67","v":0},{"$f":"'Umsatz-Kalkulation-1'!$Q$67","v":0},{"$f":"'Umsatz-Kalkulation-1'!$S$67","v":0},0]
[null,"(19%)   Umsatz Dienstleistung (netto)",{"$f":"Dienstleistung!$F$27","v":0},{"$f":"Dienstleistung!$H$27","v":0},{"$f":"Dienstleistung!$J$27","v":0},{"$f":"Dienstleistung!$L$27","v":0},{"$f":"Dienstleistung!$N$27","v":0},{"$f":"Dienstleistung!$P$27","v":0},{"$f":"Dienstleistung!$R$27","v":0},{"$f":"Dienstleistung!$T$27","v":0},{"$f":"Dienstleistung!$V$27","v":0},{"$f":"Dienstleistung!$X$27","v":0},{"$f":"Dienstleistung!$Z$27","v":0},{"$f":"Dienstleistung!$AB$27","v":0},{"$f":"SUM(C7:N7)","v":0},{"$f":"O7/O5*100","v":{"$error":"#DIV/0!"}},{"$f":"Dienstleistung!$F$52","v":0},{"$f":"Dienstleistung!$H$52","v":0},{"$f":"Dienstleistung!$J$52","v":0},{"$f":"Dienstleistung!$L$52","v":0},0,{"$f":"Dienstleistung!$R$52","v":0},{"$f":"Dienstleistung!$T$52","v":0},{"$f":"Dienstleistung!$V$52","v":0},{"$f":"Dienstleistung!$X$52","v":0},0]
[null,"(19%)   Umsatz Handel (netto)",{"$f":"Handel!$P$17","v":0},{"$f":"Handel!$R$17","v":0},{"$f":"Handel!$T$17","v":0},{"$f":"Handel!$V$17","v":0},{"$f":"Handel!$X$17","v":0},{"$f":"Handel!$Z$17","v":0},{"$f":"Handel!$AB$17","v":0},{"$f":"Handel!$AD$17","v":0},{"$f":"Handel!$AF$17","v":0},{"$f":"Handel!$AH$17","v":0},{"$f":"Handel!$AJ$17","v":0},{"$f":"Handel!$AL$17","v":0},{"$f":"SUM(C8:N8)","v":0},{"$f":"O8/O5*100","v":{"$error":"#DIV/0!"}},{"$f":"Handel!$P$36","v":0},{"$f":"Handel!$R$36","v":0},{"$f":"Handel!$T$36","v":0},{"$f":"Handel!$V$36","v":0},0,{"$f":"Handel!$P$55","v":0},{"$f":"Handel!$R$55","v":0},{"$f":"Handel!$T$55","v":0},{"$f":"Handel!$V$55","v":0},0]
[null,"(19%)   Umsatz Produktion (netto)",{"$f":"Produktion!$AC$17","v":0},{"$f":"Produktion!$AE$17","v":0},{"$f":"Produktion!$AG$17","v":0},{"$f":"Produktion!$AI$17","v":0},{"$f":"Produktion!$AK$17","v":0},{"$f":"Produktion!$AM$17","v":0},{"$f":"Produktion!$AO$17","v":0},{"$f":"Produktion!$AQ$17","v":0},{"$f":"Produktion!$AS$17","v":0},{"$f":"Produktion!$AU$17","v":0},{"$f":"Produktion!$AW$17","v":0},{"$f":"Produktion!$AY$17","v":0},{"$f":"SUM(C9:N9)","v":0},{"$f":"O9/O5*100","v":{"$error":"#DIV/0!"}},{"$f":"Produktion!$AG$32","v":0},{"$f":"Produktion!$AI$32","v":0},{"$f":"Produktion!$AK$32","v":0},{"$f":"Produktion!$AM$32","v":0},0,{"$f":"Produktion!$AG$46","v":0},{"$f":"Produktion!$AI$46","v":0},{"$f":"Produktion!$AK$46","v":0},{"$f":"Produktion!$AM$46","v":0},0]
[null,"(19 %)  NN                                                     ",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(C10:N10)","v":0},{"$f":"O10/O5*100","v":{"$error":"#DIV/0!"}},null,null,null,null,0,null,null,null,null,0]
[null,"(  7 %)  Umsatz Außer Haus (netto)                   ",null,null,null,null,null,null,null,null,null,null,null,null,0,{"$f":"O11/O5*100","v":{"$error":"#DIV/0!"}},null,null,null,null,{"$f":"SUM(Q11:T11)","v":0},null,null,null,null,{"$f":"SUM(V11:Y11)","v":0}]
[null,"Sonstige betriebl. Erträge  (Σ)",{"$f":"SUM(C13:C15)","v":0},{"$f":"SUM(D13:D15)","v":0},{"$f":"SUM(E13:E15)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"O12/O16*100","v":{"$error":"#DIV/0!"}},{"$f":"SUM(Q13:Q15)","v":0},0,0,0,{"$f":"SUM(Q12:T12)","v":0},0,{"$f":"SUM(W13:W15)","v":0},{"$f":"SUM(X13:X15)","v":0},{"$f":"SUM(Y13:Y15)","v":0},{"$f":"SUM(V12:Y12)","v":0}]
[null,"Mieteinnahmen",null,null,null,null,null,null,null,null,null,null,null,null,0,{"$f":"O13/O12*100","v":{"$error":"#DIV/0!"}},null,null,null,null,{"$f":"SUM(Q13:T13)","v":0},null,null,null,null,{"$f":"SUM(V13:Y13)","v":0}]
[null,"Lizenzgebühren",null,null,null,null,null,null,null,null,null,null,null,null,0,{"$f":"O14/O12*100","v":{"$error":"#DIV/0!"}},null,null,null,null,{"$f":"SUM(Q14:T14)","v":0},null,null,null,null,{"$f":"SUM(V14:Y14)","v":0}]
[null,"Zinserträge",null,null,null,null,null,null,null,null,null,null,null,null,0,{"$f":"O15/O12*100","v":{"$error":"#DIV/0!"}},null,null,null,null,0,null,null,null,null,0]
[null,"Betriebsertrag netto o. MwSt",{"$f":"C5+C12","v":0},0,0,0,0,0,0,0,0,{"$f":"L5+L12","v":0},0,0,{"$f":"SUM(C16:N16)","v":0},{"$f":"P5+P12","v":{"$error":"#DIV/0!"}},0,0,0,0,0,0,0,0,0,0]
[]
[null," - Materialaufwand (Σ)",{"$f":"SUM(C19:C21)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"O18/O5*100","v":{"$error":"#DIV/0!"}},{"$f":"SUM(Q19:Q21)","v":0},{"$f":"SUM(R19:R21)","v":0},{"$f":"SUM(S19:S21)","v":0},{"$f":"SUM(T19:T21)","v":0},{"$f":"SUM(Q18:T18)","v":0},{"$f":"SUM(V19:V21)","v":0},{"$f":"SUM(W19:W21)","v":0},{"$f":"SUM(X19:X21)","v":0},{"$f":"SUM(Y19:Y21)","v":0},{"$f":"SUM(V18:Y18)","v":0}]
[null,"(19 %)  Materialkosten (netto)                       ",null,null,null,null,null,null,null,null,null,null,null,null,0,{"$f":"O19/O18*100","v":{"$error":"#DIV/0!"}},null,null,null,null,{"$f":"SUM(Q19:T19)","v":0},null,null,null,null,{"$f":"SUM(V19:Y19)","v":0},null,null," "]
[null,"(  7 %)  Materialkosten (netto)                      ",null,null,null,null,null,null,null,null,null,null,null,null,0,{"$f":"O20/O18*100","v":{"$error":"#DIV/0!"}},null,null,null,null,{"$f":"SUM(Q20:T20)","v":0},null,null,null,null,{"$f":"SUM(V20:Y20)","v":0}]
[null,"(19 %)  Fremdleistung (netto)                       ",null,null,null,null,null,null,null,null,null,null,null,null,0,{"$f":"O21/O18*100","v":{"$error":"#DIV/0!"}},null,null,null,null,0,null,null,null,null,0]
[null,"- Personalaufwand (Σ)",{"$f":"SUM(C23:C26)","v":0},{"$f":"SUM(D23:D26)","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$f":"O22/O5*100","v":{"$error":"#DIV/0!"}},0,0,0,0,{"$f":"SUM(Q22:T22)","v":0},0,0,0,0,{"$f":"SUM(V22:Y22)","v":0}]
[null," Unternehmerlohn (Geschäftsführergehalt)",{"$f":"IF(C113=1,C114,\"x\")","v":"x"},"x","x","x","x","x","x","x","x","x","x","x",0,{"$f":"O23/O22*100","v":{"$error":"#DIV/0!"}},{"$f":"IF(Q113=1,Q114,\"x\")","v":"x"},"x","x","x",{"$f":"SUM(Q23:T23)","v":0},"x","x","x","x",{"$f":"SUM(V23:Y23)","v":0}]
[null,"Personalkosten",null,null,null,null,null,null,null,null,null,null,null,null,0,{"$f":"O24/O22*100","v":{"$error":"#DIV/0!"}},null,null,null,null,{"$f":"SUM(Q24:T24)","v":0},null,null,null,null,{"$f":"SUM(V24:Y24)","v":0}]
[null,"Soziale Abgaben  (Arbeitgeberanteil)",{"$f":"C24*C106+C115","v":0},{"$f":"D24*C106+D115","v":0},{"$f":"E24*C106+E115","v":0},{"$f":"F24*C106+F115","v":0},{"$f":"G24*C106+G115","v":0},{"$f":"H24*C106+H115","v":0},{"$f":"I24*C106+I115","v":0},{"$f":"J24*C106+J115","v":0},{"$f":"K24*C106+K115","v":0},{"$f":"L24*C106+L115","v":0},{"$f":"M24*C106+M115","v":0},{"$f":"N24*C106+N115","v":0},0,{"$f":"O25/O22*100","v":{"$error":"#DIV/0!"}},{"$f":"Q24*C106+Q115","v":0},{"$f":"R24*C106+R115","v":0},{"$f":"S24*C106+S115","v":0},{"$f":"T24*C106+T115","v":0},{"$f":"SUM(Q25:T25)","v":0},{"$f":"V24*C106+V115","v":0},{"$f":"W24*C106+W115","v":0},{"$f":"X24*C106+X115","v":0},{"$f":"Y24*C106+Y115","v":0},{"$f":"SUM(V25:Y25)","v":0}]
[null,"freiwillige Leistungen",null,null,null,null,null,null,null,null,null,null,null,null,0,{"$f":"O26/O22*100","v":{"$error":"#DIV/0!"}},null,null,null,null,0,null,null,null,null,0]
[null,"- Abschreibungen",{"$f":"'Invest- u. AfA-Plan'!D47","v":0},{"$f":"'Invest- u. AfA-Plan'!E47","v":0},{"$f":"'Invest- u. AfA-Plan'!F47","v":0},{"$f":"'Invest- u. AfA-Plan'!G47","v":0},{"$f":"'Invest- u. AfA-Plan'!H47","v":0},{"$f":"'Invest- u. AfA-Plan'!I47","v":0},{"$f":"'Invest- u. AfA-Plan'!J47","v":0},{"$f":"'Invest- u. AfA-Plan'!K47","v":0},{"$f":"'Invest- u. AfA-Plan'!L47","v":0},{"$f":"'Invest- u. AfA-Plan'!M47","v":0},{"$f":"'Invest- u. AfA-Plan'!N47","v":0},{"$f":"'Invest- u. AfA-Plan'!O47","v":0},0,{"$f":"O27/O5*100","v":{"$error":"#DIV/0!"}},{"$f":"'Invest- u. AfA-Plan'!Q47","v":0},{"$f":"'Invest- u. AfA-Plan'!R47","v":0},{"$f":"'Invest- u. AfA-Plan'!S47","v":0},{"$f":"'Invest- u. AfA-Plan'!T47","v":0},{"$f":"'Invest- u. AfA-Plan'!U47","v":0},{"$f":"'Invest- u. AfA-Plan'!V47","v":0},{"$f":"'Invest- u. AfA-Plan'!W47","v":0},{"$f":"'Invest- u. AfA-Plan'!X47","v":0},{"$f":"'Invest- u. AfA-Plan'!Y47","v":0},{"$f":"'Invest- u. AfA-Plan'!Z47","v":0}]
[null,"- Zinsaufwand",{"$f":"'Zins-und Tilg.-Plan'!C38","v":0},{"$f":"'Zins-und Tilg.-Plan'!D38","v":0},{"$f":"'Zins-und Tilg.-Plan'!E38","v":0},{"$f":"'Zins-und Tilg.-Plan'!F38","v":0},{"$f":"'Zins-und Tilg.-Plan'!G38","v":0},{"$f":"'Zins-und Tilg.-Plan'!H38","v":0},{"$f":"'Zins-und Tilg.-Plan'!I38","v":0},{"$f":"'Zins-und Tilg.-Plan'!J38","v":0},{"$f":"'Zins-und Tilg.-Plan'!K38","v":0},{"$f":"'Zins-und Tilg.-Plan'!L38","v":0},{"$f":"'Zins-und Tilg.-Plan'!M38","v":0},{"$f":"'Zins-und Tilg.-Plan'!N38","v":0},0,{"$f":"O28/O5*100","v":{"$error":"#DIV/0!"}},{"$f":"'Zins-und Tilg.-Plan'!O38","v":0},{"$f":"'Zins-und Tilg.-Plan'!P38","v":0},{"$f":"'Zins-und Tilg.-Plan'!Q38","v":0},{"$f":"'Zins-und Tilg.-Plan'!R38","v":0},{"$f":"SUM(Q28:T28)","v":0},{"$f":"'Zins-und Tilg.-Plan'!S38","v":0},{"$f":"'Zins-und Tilg.-Plan'!T38","v":0},{"$f":"'Zins-und Tilg.-Plan'!U38","v":0},{"$f":"'Zins-und Tilg.-Plan'!V38","v":0},{"$f":"SUM(V28:Y28)","v":0}]
[null,"- Sonst.betriebl.Aufwand (Σ)",{"$f":"SUM(C30:C48)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"O29/O5*100","v":{"$error":"#DIV/0!"}},{"$f":"SUM(Q30:Q48)","v":0},{"$f":"SUM(R30:R48)","v":0},{"$f":"SUM(S30:S48)","v":0},{"$f":"SUM(T30:T48)","v":0},{"$f":"SUM(Q29:T29)","v":0},{"$f":"SUM(V30:V48)","v":0},{"$f":"SUM(W30:W48)","v":0},{"$f":"SUM(X30:X48)","v":0},{"$f":"SUM(Y30:Y48)","v":0},{"$f":"SUM(V29:Y29)","v":0}]
[null,"Gründungskosten",{"$f":"Kapitalbedarf!$C$29","v":0},null,null,null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,{"$f":"SUM(Q30:T30)","v":0},null,null,null,null,{"$f":"SUM(V30:Y30)","v":0}]
[null,"Mieten",null,null,null,null,null,null,null,null,null,null,null,null,0,{"$f":"O31/O5*100","v":{"$error":"#DIV/0!"}},null,null,null,null,{"$f":"SUM(Q31:T31)","v":0},null,null,null,null,{"$f":"SUM(V31:Y31)","v":0}]
[null,"Strom, Gas, Wasser Heizung",null,null,null,null,null,null,null,null,null,null,null,null,0,{"$f":"O32/O5*100","v":{"$error":"#DIV/0!"}},null,null,null,null,{"$f":"SUM(Q32:T32)","v":0},null,null,null,null,{"$f":"SUM(V32:Y32)","v":0}]
[null,"Versicherungen",null,null,null,null,null,null,null,null,null,null,null,null,0,{"$f":"O33/O5*100","v":{"$error":"#DIV/0!"}},null,null,null,null,0,null,null,null,null,0]
[null,"Bürobedarf ",null,null,null,null,null,null,null,null,null,null,null,null,0,{"$f":"O34/O5*100","v":{"$error":"#DIV/0!"}},null,null,null,null,0,null,null,null,null,0]
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[null,null,"Bei Kapitalgesellschaften ist der Unternehmerlohn als Bruttogehalt im Personalaufwand enthalten."]
[null,null,"Deshalb entfallen die Angaben in den Zeilen \"Unternehmerlohn\" und \"Gewinn / Verlust\""]
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[null,null,"Gültig nur für Kapitalgesellschaften wenn der Unternehmerlohn in den Personalkosten bereits enthalten ist !"]
[null,null,"Deshalb \"x\" oben in der Zeile \"Unternehmerlohn (Geschäftsführergehalt)"]
[null,null,"Unternehmerlohn (nur zur Info !)",null,null,null,null,null," "]

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[null,"Summe Umsatzsteuer Einzahlungen",{"$f":"SUM(C72:C73)","v":0},{"$f":"SUM(D72:D73)","v":0},0,0,0,{"$f":"SUM(H72:H73)","v":0},0,0,0,0,0,0,{"$f":"SUM(C74:N74)","v":0}]
[null,"(19 %)  Umsatzsteuer - Auszahlungen",{"$f":"IF(C88>\"\",C85*1.19-C85,0)","v":0},{"$f":"IF(C88>\"\",D85*1.19-D85,0)","v":0},{"$f":"IF(C88>\"\",E85*1.19-E85,0)","v":0},{"$f":"IF(C88>\"\",F85*1.19-F85,0)","v":0},{"$f":"IF(C88>\"\",G85*1.19-G85,0)","v":0},{"$f":"IF(C88>\"\",H85*1.19-H85,0)","v":0},{"$f":"IF(C88>\"\",I85*1.19-I85,0)","v":0},{"$f":"IF(C88>\"\",J85*1.19-J85,0)","v":0},{"$f":"IF(C88>\"\",K85*1.19-K85,0)","v":0},{"$f":"IF(C88>\"\",L85*1.19-L85,0)","v":0},{"$f":"IF(C88>\"\",M85*1.19-M85,0)","v":0},{"$f":"IF(C88>\"\",N85*1.19-N85,0)","v":0},0]
[null,"(  7 %)  Umsatzsteuer - Auszahlungen",{"$f":"IF(C89>\"\",C22*1.07-C22,0)","v":0},{"$f":"IF(C89>\"\",D22*1.07-D22,0)","v":0},{"$f":"IF(C89>\"\",E22*1.07-E22,0)","v":0},{"$f":"IF(C89>\"\",F22*1.07-F22,0)","v":0},{"$f":"IF(C89>\"\",G22*1.07-G22,0)","v":0},{"$f":"IF(C89>\"\",H22*1.07-H22,0)","v":0},{"$f":"IF(C89>\"\",I22*1.07-I22,0)","v":0},{"$f":"IF(C89>\"\",J22*1.07-J22,0)","v":0},{"$f":"IF(C89>\"\",K22*1.07-K22,0)","v":0},{"$f":"IF(C89>\"\",L22*1.07-L22,0)","v":0},{"$f":"IF(C89>\"\",M22*1.07-M22,0)","v":0},{"$f":"IF(C89>\"\",N22*1.07-N22,0)","v":0},0]
[null,"Summe Umsatzsteuer Auszahlungen",{"$f":"SUM(C75:C76)","v":0},0,0,0,0,0,0,0,0,0,0,0,0]
[null,"Umsatzsteuerzahllast",{"$f":"C74-C77","v":0},0,0,0,0,0,0,0,0,0,0,0,0]
[]
[null,null,null,null,null,null,null," "]
[null," ",null,null,null,null," ",null,null,null," "]
[null," "]
[null,null,null,null,null,null," ",null," "]
[null,null,null,null," ",null,null,null,null," ",null,null,null,null,null,null," "]
[null,"Auszahlungen für MwSt 19%",{"$f":"C21+C23+C30+C52+C54-C34-C43-C44-C91","v":0},{"$f":"D21+D23+D30+D52+D54-D34-D43-D44-D91","v":0},0,0,0,0,0,0,0,0,0,0]
[null,"Mehrwertsteuersätze (Einzahlung)",{"$f":"Deckblatt!I19","v":""},{"$f":"$C$86","v":""},{"$f":"D86","v":""},"","","","","","","","",""]
[null,"Mehrwertsteuersätze (Einzahlung)",{"$f":"Deckblatt!J19","v":""},{"$f":"$C$87","v":""},"","","","","","","","","",""]
[null,"Mehrwertsteuersätze (Auszahlung)",{"$f":"Deckblatt!I19","v":""},{"$f":"$C$88","v":""},"","","","","","","","","",""]
[null,"Mehrwertsteuersätze (Auszahlung)",{"$f":"Deckblatt!J19","v":""},{"$f":"$C$89","v":""},"","","","","","","","","",""]
[null,null,null,null,null," "]
[null,null,{"$f":"'Invest- u. AfA-Plan'!$C$5","v":0},{"$f":"'Invest- u. AfA-Plan'!$E$5","v":0},{"$f":"'Invest- u. AfA-Plan'!$F$5","v":0},{"$f":"'Invest- u. AfA-Plan'!$G$5","v":0},{"$f":"'Invest- u. AfA-Plan'!$H$5","v":0},{"$f":"'Invest- u. AfA-Plan'!$I$5","v":0},{"$f":"'Invest- u. AfA-Plan'!$J$5","v":0},{"$f":"'Invest- u. AfA-Plan'!$K$5","v":0},{"$f":"'Invest- u. AfA-Plan'!$L$5","v":0},{"$f":"'Invest- u. AfA-Plan'!$M$5","v":0},{"$f":"'Invest- u. AfA-Plan'!$N$5","v":0},{"$f":"'Invest- u. AfA-Plan'!$O$5","v":0}]

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[null,{"$f":"Deckblatt!E15","v":"."}]
[null,"               GuV - Übersicht",null,null,null,null,"Alle Beträge ohne MwSt."]
[]
[null,null,"1. Jahr  ",null,"2. Jahr  ",null,"3. Jahr  "]
[null,null,"EUR","%","EUR","%","EUR","%"]
[null,"Umsatzerlöse",{"$f":"'GuV-Detailplan'!O5","v":0},{"$f":"C7/C9*100","v":{"$error":"#DIV/0!"}},{"$f":"'GuV-Detailplan'!U5","v":0},{"$f":"E7/E9*100","v":{"$error":"#DIV/0!"}},{"$f":"'GuV-Detailplan'!Z5","v":0},{"$f":"G7/G9*100","v":{"$error":"#DIV/0!"}}]
[null,"Sonstige betriebl. Erträge",{"$f":"'GuV-Detailplan'!O12","v":0},{"$f":"C8/C9*100","v":{"$error":"#DIV/0!"}},{"$f":"'GuV-Detailplan'!U12","v":0},{"$f":"E8/E9*100","v":{"$error":"#DIV/0!"}},{"$f":"'GuV-Detailplan'!Z12","v":0},{"$f":"G8/G9*100","v":{"$error":"#DIV/0!"}}]
[null,"Betriebsertrag",{"$f":"SUM(C7:C8)","v":0},100,{"$f":"SUM(E7:E8)","v":0},100,{"$f":"SUM(G7:G8)","v":0},100]
[]
[null,"   - Materialaufwand ",{"$f":"'GuV-Detailplan'!O18","v":0},{"$f":"ROUND(C11/C7*100,1)","v":{"$error":"#DIV/0!"}},{"$f":"'GuV-Detailplan'!U18","v":0},{"$f":"ROUND(E11/E7*100,1)","v":{"$error":"#DIV/0!"}},{"$f":"'GuV-Detailplan'!Z18","v":0},{"$f":"ROUND(G11/G7*100,1)","v":{"$error":"#DIV/0!"}}]
[null,"   - Personalaufwand  ",{"$f":"'GuV-Detailplan'!O22","v":0},{"$f":"ROUND(C12/C7*100,1)","v":{"$error":"#DIV/0!"}},{"$f":"'GuV-Detailplan'!U22","v":0},{"$f":"ROUND(E12/E7*100,1)","v":{"$error":"#DIV/0!"}},{"$f":"'GuV-Detailplan'!Z22","v":0},{"$f":"ROUND(G12/G7*100,1)","v":{"$error":"#DIV/0!"}}]
[null,"   - Abschreibungen",{"$f":"SUM('Invest- u. AfA-Plan'!D47:O47)","v":0},{"$f":"ROUND(C13/C9*100,1)","v":{"$error":"#DIV/0!"}},{"$f":"SUM('Invest- u. AfA-Plan'!Q47:T47)","v":0},{"$f":"ROUND(E13/E9*100,1)","v":{"$error":"#DIV/0!"}},{"$f":"SUM('Invest- u. AfA-Plan'!V47:Y47)","v":0},{"$f":"ROUND(G13/G9*100,1)","v":{"$error":"#DIV/0!"}}]
[null,"   - Zinsaufwand",{"$f":"SUM('Zins-und Tilg.-Plan'!C38:N38)","v":0},{"$f":"ROUND(C14/C9*100,1)","v":{"$error":"#DIV/0!"}},{"$f":"SUM('Zins-und Tilg.-Plan'!O38:R38)","v":0},{"$f":"ROUND(E14/E9*100,1)","v":{"$error":"#DIV/0!"}},{"$f":"SUM('Zins-und Tilg.-Plan'!S38:V38)","v":0},{"$f":"ROUND(G14/G9*100,1)","v":{"$error":"#DIV/0!"}}]
[null,"   - Sonst. betriebl.  Aufwand",{"$f":"'GuV-Detailplan'!O29","v":0},{"$f":"ROUND(C15/C9*100,1)","v":{"$error":"#DIV/0!"}},{"$f":"'GuV-Detailplan'!U29","v":0},{"$f":"ROUND(E15/E9*100,1)","v":{"$error":"#DIV/0!"}},{"$f":"'GuV-Detailplan'!Z29","v":0},{"$f":"ROUND(G15/G9*100,1)","v":{"$error":"#DIV/0!"}}]
[null,"Betriebsaufwand",{"$f":"SUM(C11:C15)","v":0},{"$error":"#DIV/0!"},0,{"$f":"SUM(F11:F15)","v":{"$error":"#DIV/0!"}},0,{"$f":"SUM(H11:H15)","v":{"$error":"#DIV/0!"}}]
[]
[null,"Betriebsergebnis",{"$f":"C9-C16","v":0},{"$error":"#DIV/0!"},0,{"$f":"F9-F16","v":{"$error":"#DIV/0!"}},0,{"$f":"H9-H16","v":{"$error":"#DIV/0!"}}]
[]
[null,"Öffentl. Zuschüsse",{"$f":"'GuV-Detailplan'!O53","v":0},{"$f":"C20/C9*100","v":{"$error":"#DIV/0!"}},{"$f":"'GuV-Detailplan'!U53","v":0},{"$f":"E20/E9*100","v":{"$error":"#DIV/0!"}},{"$f":"'GuV-Detailplan'!Z53","v":0},{"$f":"G20/G9*100","v":{"$error":"#DIV/0!"}},null," "]
[null,"Steuern auf Erträge",{"$f":"'GuV-Detailplan'!O57+'GuV-Detailplan'!O58","v":0},{"$f":"C21/C9*100","v":{"$error":"#DIV/0!"}},{"$f":"'GuV-Detailplan'!U57+'GuV-Detailplan'!U58","v":0},{"$f":"E21/E9*100","v":{"$error":"#DIV/0!"}},{"$f":"'GuV-Detailplan'!Z57+'GuV-Detailplan'!Z58","v":0},{"$f":"G21/G9*100","v":{"$error":"#DIV/0!"}}]
[null,"Ausgewiesenes Ergebnis",{"$f":"C18+C20-C21","v":0},{"$f":"C22/C9*100","v":{"$error":"#DIV/0!"}},{"$f":"E18+E20-E21","v":0},{"$f":"E22/E9*100","v":{"$error":"#DIV/0!"}},{"$f":"G18+G20-G21","v":0},{"$f":"G22/G9*100","v":{"$error":"#DIV/0!"}}]
[]
[null,"Beschäftigte (Durchschnitt)",0,null,0,null,0]
[]
[null,"Kennzahlen"]
[null,"Umsatzerlöse / Monat ",{"$f":"ROUND(C7/12,0)","v":0},null,{"$f":"ROUND(E7/12,0)","v":0},null,{"$f":"ROUND(G7/12,0)","v":0}]
[null,"Personalaufw. / Beschäftigte",{"$f":"ROUND(C12/C24,0)","v":{"$error":"#DIV/0!"}},null,{"$f":"ROUND(E12/E24,0)","v":{"$error":"#DIV/0!"}},null,{"$f":"ROUND(G12/G24,0)","v":{"$error":"#DIV/0!"}}]
[null,"Betrieblicher cash-flow ",{"$f":"C18+C13","v":0},null,{"$f":"E18+E13","v":0},null,{"$f":"G18+G13","v":0}]
[null,"Ausgewiesener cash-flow ",{"$f":"C22+C13","v":0},null,{"$f":"E22+E13","v":0},null,{"$f":"G22+G13","v":0}]
[null,"Umsatzrentabilität  (%)",{"$f":"IF(C18>0,ROUND(C18/C7*100,0),\"0\")","v":"0"},null,{"$f":"IF(E18>0,ROUND(E18/E7*100,0),\"0\")","v":"0"},null,{"$f":"IF(G18>0,ROUND(G18/G7*100,0),\"0\")","v":"0"}]

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[]
[null,null,null,"Die Angaben in den hellgrauen Zellen werden aus dem Programm übernommen "]
[null,null,null,"Alle anderen Angaben sind selbst einzufügen"]
[]
[null,"EKS"]
[null,"Angaben zum Einkommen aus selbständiger Tätigkeit"]
[]
[null,"Vorname",null,"Familiennname"]
[]
[]
[null,"evtl. Nummer der Bedarfsgemeinschaft "]
[]
[null,null,"vorläufige Angaben",null,null,null,null,"abschließende Angaben"]
[null,null,"Die folgenden Angaben sind geschätzt und beziehen sich ",null,null,null,null,"die folgenden Angaben sind abschließen und beziehen sich "]
[null,null,"auf den Bewilligungszeitraum in Abschnitt 4",null,null,null,null,"auf den Bewilligungszeitraum in Abschnitt 4"]
[]
[null," ","Die selbständige Tätigkeit unterliegt nicht der Umsatzsteuerpflicht (§19 Umsatzsteuergesetz als Kleinunternehmer)",null,null,null,null,null,null,null,"wenn dies angekreuzt wird, müssen die Punkte       B17 + B18 gelöscht werden"]
[]
[null,"A  Angaben zu den Betriebseinnahmen"]
[]
[null,"Kalendermonat (evtl. Teilmonat)",null,null,null,1,2,3,4,5,6,"Summe","Bemerkungen",null,null,null,null," "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," "]
[]
[null,"A1","Betriebseinnahmen",null,null,{"$f":"'GuV-Detailplan'!C5","v":0},{"$f":"'GuV-Detailplan'!D5","v":0},{"$f":"'GuV-Detailplan'!E5","v":0},{"$f":"'GuV-Detailplan'!F5","v":0},{"$f":"'GuV-Detailplan'!G5","v":0},{"$f":"'GuV-Detailplan'!H5","v":0},{"$f":"SUM(F24:K24)","v":0}]
[]
[null,"A2","Privatentnahmen von Waren",null,null,null,null,null,null,null,null,{"$f":"SUM(F26:K26)","v":0}," "]
[]
[null,"A3","sonstige betriebliche Einnahmen",null,null,{"$f":"'GuV-Detailplan'!C12","v":0},{"$f":"'GuV-Detailplan'!D12","v":0},{"$f":"'GuV-Detailplan'!E12","v":0},{"$f":"'GuV-Detailplan'!F12","v":0},{"$f":"'GuV-Detailplan'!G12","v":0},{"$f":"'GuV-Detailplan'!H12","v":0},{"$f":"SUM(F28:K28)","v":0}]
[]
[null,"A4 ","Zuwendung von Dritten",null,null,null,null,null," ",null,null,{"$f":"SUM(F30:K30)","v":0},null,null,null," "]
[]
[null,"A5","vereinnahmte Umsatzsteuer",null,null,{"$f":"Liquiditätsplan!C74","v":0},{"$f":"Liquiditätsplan!D74","v":0},{"$f":"Liquiditätsplan!E74","v":0},{"$f":"Liquiditätsplan!F74","v":0},{"$f":"Liquiditätsplan!G74","v":0},{"$f":"Liquiditätsplan!H74","v":0},{"$f":"SUM(F32:K32)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," "]
[null,"A6","Umsatzsteuer auf Privatentnahme",null,null,{"$f":"IF(B17=\"x\",0,F26*0.19)","v":0},{"$f":"IF(B17=\"x\",0,G26*0.19)","v":0},{"$f":"IF(B17=\"x\",0,H26*0.19)","v":0},{"$f":"IF(B17=\"x\",0,I26*0.19)","v":0},{"$f":"IF(B17=\"x\",0,J26*0.19)","v":0},{"$f":"IF(B17=\"x\",0,K26*0.19)","v":0},{"$f":"SUM(F34:K34)","v":0}]
[]
[null,"A7","vom Finanzamt erstattete Umsatzsteuer",null,null,{"$f":"Liquiditätsplan!C77","v":0},{"$f":"Liquiditätsplan!D77","v":0},{"$f":"Liquiditätsplan!E77","v":0},{"$f":"Liquiditätsplan!F77","v":0},{"$f":"Liquiditätsplan!G77","v":0},{"$f":"Liquiditätsplan!H77","v":0},{"$f":"SUM(F36:K36)","v":0}]
[null,"Summer der Betriebseinnahmen (A1 - A7)",null,null,null,{"$f":"SUM(F24:F36)","v":0},0,0,0,0,0,0," "]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," "]
[]
[null,"B  Angaben zu den Betriebsausgaben"]
[null,"B1","Wareneinkauf",null,null,{"$f":"'GuV-Detailplan'!C18","v":0},{"$f":"'GuV-Detailplan'!D18","v":0},{"$f":"'GuV-Detailplan'!E18","v":0},{"$f":"'GuV-Detailplan'!F18","v":0},{"$f":"'GuV-Detailplan'!G18","v":0},{"$f":"'GuV-Detailplan'!H18","v":0},{"$f":"SUM(F43:K43)","v":0}]
[]
[null,"B2","Personalkosten (einschl.",null,null,{"$f":"'GuV-Detailplan'!C22","v":0},{"$f":"'GuV-Detailplan'!D22","v":0},{"$f":"'GuV-Detailplan'!E22","v":0},{"$f":"'GuV-Detailplan'!F22","v":0},{"$f":"'GuV-Detailplan'!G22","v":0},{"$f":"'GuV-Detailplan'!H22","v":0},{"$f":"SUM(F45:K45)","v":0},null,null,null,null," "]
[null,null,"Sozialversicherungsbeiträge)"]
[null,null,null,null,null,null,null,null,null,null,null," "]
[null,null,"a) Vollzeitbeschäftigte",null,null,null,null,null,null,null,null,{"$f":"SUM(F48:K48)","v":0},"Anzahl"]
[null,null,"b) Teilzeitbeschäftigte",null,null,null,null,null,null,null,null,{"$f":"SUM(F49:K49)","v":0},"Anzahl"]
[null,null,"c) gerigfügig Beschäftigte (520 €-Job)",null,null,null,null,null,null,null,null,{"$f":"SUM(F50:K50)","v":0},"Anzahl"]
[null,null,"d) mithelfende Familienangehörige",null,null,null,null,null,null,null,null,{"$f":"SUM(F51:K51)","v":0},"Anzahl"]
[null,null,null,null,null," ",null,null,null,null,null," "]
[null,"B3","Raumkosten (einschl.Nebenkosten ",null,null,{"$f":"'GuV-Detailplan'!C31+F55","v":0},{"$f":"'GuV-Detailplan'!D31+G55","v":0},{"$f":"'GuV-Detailplan'!E31+H55","v":0},{"$f":"'GuV-Detailplan'!F31+I55","v":0},{"$f":"'GuV-Detailplan'!G31+J55","v":0},{"$f":"'GuV-Detailplan'!H31+K55","v":0},{"$f":"SUM(F53:K53)","v":0}]
[null,null,"   und Energiekosten)",null,null,null,null,null,null,null,null,null,null,null,null,null," \n"]
[null,null,null,null,null,{"$f":"'GuV-Detailplan'!C32","v":0},{"$f":"'GuV-Detailplan'!D32","v":0},{"$f":"'GuV-Detailplan'!E32","v":0},{"$f":"'GuV-Detailplan'!F32","v":0},{"$f":"'GuV-Detailplan'!G32","v":0},{"$f":"'GuV-Detailplan'!H32","v":0}]
[]
[null,"B4","betriebliche Versicherungen",null,null,{"$f":"'GuV-Detailplan'!C33","v":0},{"$f":"'GuV-Detailplan'!D33","v":0},{"$f":"'GuV-Detailplan'!E33","v":0},{"$f":"'GuV-Detailplan'!F33","v":0},{"$f":"'GuV-Detailplan'!G33","v":0},{"$f":"'GuV-Detailplan'!H33","v":0},{"$f":"SUM(F57:K57)","v":0}]
[null,null,"Beiträge",null,null,{"$f":"'GuV-Detailplan'!C40","v":0},{"$f":"'GuV-Detailplan'!D40","v":0},{"$f":"'GuV-Detailplan'!E40","v":0},{"$f":"'GuV-Detailplan'!F40","v":0},{"$f":"'GuV-Detailplan'!G40","v":0},{"$f":"'GuV-Detailplan'!H40","v":0},{"$f":"SUM(F58:K58)","v":0}]
[]
[null,"B5","Kraftfahrzeugkosten",null,null,"Bei einem betrieblichen Kraftfahrzeug füllen Sie bitte B5.1 aus, bei einem privaten Kraftfahrzeug füllen Sie bitte B5.2 aus.",null,null,null,null,null,null,null,null,null,null,null,null," "]
[null,"B5.1","betriebliches Kraftfahrzeug",null,null,"Ihr Fahrzeug ist ein betriebliches Fahrzeug, wenn Sie es mind. zu 50% betrieblich nutzen (Nachweis durch Fahrtenbuch)"]
[null,null,null,null,null,"Wie viele Kilometer werden Sie voraussichtlich betrieblich oder privat zurücklegen ?",null,null,null,null,null,null,null,null,null," "]
[null,null,null,null,"Betrieblich",null,null,null,null,null,null,{"$f":"SUM(F63:K63)","v":0},"km",null,null,null,null," "]
[null,null,null,null,"Privat",null,null,null,null,null,null,{"$f":"SUM(F64:K64)","v":0},"km"]
[]
[null,null,"a) Steuern",null,null,{"$f":"'GuV-Detailplan'!C43","v":0},{"$f":"'GuV-Detailplan'!D43","v":0},{"$f":"'GuV-Detailplan'!E43","v":0},{"$f":"'GuV-Detailplan'!F43","v":0},{"$f":"'GuV-Detailplan'!G43","v":0},{"$f":"'GuV-Detailplan'!H43","v":0},{"$f":"SUM(F66:K66)","v":0},null,null,null," "," "]
[null,null,"b) Versicherung",null,null,{"$f":"'GuV-Detailplan'!C42","v":0},{"$f":"'GuV-Detailplan'!D42","v":0},{"$f":"'GuV-Detailplan'!E42","v":0},{"$f":"'GuV-Detailplan'!F42","v":0},{"$f":"'GuV-Detailplan'!G42","v":0},{"$f":"'GuV-Detailplan'!H42","v":0},{"$f":"SUM(F67:K67)","v":0},null,null,null," "]
[null,null,"c) laufende Betriebskosten",null,null,null,null,null,null,null,null,{"$f":"SUM(F68:K68)","v":0}]
[null,null,"d) Reparaturen",null,null,null,null,null,null,null,null,{"$f":"SUM(F69:K69)","v":0},null,null,null,null," "]
[null,null,"abzgl. Privat gefahrene km (€ 0,10 / km)",null,null,{"$f":"-F64*0.1","v":0},0,0,0,0,0,{"$f":"SUM(F70:K70)","v":0}]
[]
[null,"B5.2","privates Kraftfahrzeug - betriebliche",null,null,"Ausgaben für Fahrten zur Betriebsstätte, die mit einem privaten Kraftfahrzeug durchgeführt werden - siehe Punkt C10",null,null,null,null,null,null,null,null,null," "]
[null,null,"Fahrten € 0,10 / km)",null,null,null,null,null,null,null,null,{"$f":"SUM(F73:K73)","v":0}]
[]
[null,"B6","Werbung",null,null,"Für die Beschreibung der Maßnahmen verenden Sie bitte ein gesondertes Blatt"]
[null,null,null,null,null,{"$f":"'GuV-Detailplan'!C45","v":0},{"$f":"'GuV-Detailplan'!D45","v":0},{"$f":"'GuV-Detailplan'!E45","v":0},{"$f":"'GuV-Detailplan'!F45","v":0},{"$f":"'GuV-Detailplan'!G45","v":0},{"$f":"'GuV-Detailplan'!H45","v":0},{"$f":"SUM(F76:K76)","v":0}]
[null,"B7","Reisekosten",null,null,"Reisen, die mit einem Karftfahrzeug duerchgeführt werden, berücksichtigen Sie bitte Punkt B5"]
[null,null,"a) Übernachtungskosten",null,null,null,null,null,null,null,null,{"$f":"SUM(F78:K78)","v":0},null,null,null,null,null," "]
[null,null,"b) Reisenebenkosten",null,null,null,null,null,null,null,null,{"$f":"SUM(F79:K79)","v":0}]
[null,null,"c) öffentliche Verkehrsmittel",null,null,null,null,null,null,null,null,{"$f":"SUM(F80:K80)","v":0}]
[null,"Zwischensummen  (B1 - B7)",null,null,null,{"$f":"F43+F45+F53+F57+F58+F66+F67+F68+F69+F70+F73+F76+F78+F79+F80","v":0},{"$f":"G43+G45+G53+G57+G58+G66+G67+G68+G69+G70+G73+G76+G78+G79+G80","v":0},0,0,0,0,0]
[]
[null,"B8","Investitionen",null,null,"Für die Beschreibung der Maßnahmen verenden Sie bitte ein gesondertes Blatt"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(F84:K84)","v":0}]
[]
[null,"B9","Investitionen aus Zuwendung Dritter",null,null,null,null,null,null,null,null,{"$f":"SUM(F86:K86)","v":0}]
[]
[null,"B10","Büromaterial",null,null,{"$f":"'GuV-Detailplan'!C34","v":0},{"$f":"'GuV-Detailplan'!D34","v":0},{"$f":"'GuV-Detailplan'!E34","v":0},{"$f":"'GuV-Detailplan'!F34","v":0},{"$f":"'GuV-Detailplan'!G34","v":0},{"$f":"'GuV-Detailplan'!H34","v":0},{"$f":"SUM(F88:K88)","v":0}]
[]
[null,"B11","Telefonkosten",null,null,{"$f":"'GuV-Detailplan'!C35","v":0},{"$f":"'GuV-Detailplan'!D35","v":0},{"$f":"'GuV-Detailplan'!E35","v":0},{"$f":"'GuV-Detailplan'!F35","v":0},{"$f":"'GuV-Detailplan'!G35","v":0},{"$f":"'GuV-Detailplan'!H35","v":0},{"$f":"SUM(F90:K90)","v":0}]
[]
[null,"B12","Beratungskosten",null,null,{"$f":"'GuV-Detailplan'!C47","v":0},{"$f":"'GuV-Detailplan'!D47","v":0},{"$f":"'GuV-Detailplan'!E47","v":0},{"$f":"'GuV-Detailplan'!F47","v":0},{"$f":"'GuV-Detailplan'!G47","v":0},{"$f":"'GuV-Detailplan'!H47","v":0},{"$f":"SUM(F92:K92)","v":0}]
[]
[null,"B13","Fortbildungskosten",null,null,{"$f":"'GuV-Detailplan'!C46","v":0},{"$f":"'GuV-Detailplan'!D46","v":0},{"$f":"'GuV-Detailplan'!E46","v":0},{"$f":"'GuV-Detailplan'!F46","v":0},{"$f":"'GuV-Detailplan'!G46","v":0},{"$f":"'GuV-Detailplan'!H46","v":0},{"$f":"SUM(F94:K94)","v":0}]
[]
[null,"B14","sonstige Betriebsausgaben",null,null,"Bei Platzmangel verwenden Sie bitte ein gesondertes Blatt"]
[null,null,"a) Reparatur Anlagevermögen",null,null,null,null,null,null,null,null,{"$f":"SUM(F97:K97)","v":0}]
[null,null,"b) Miete Einrichtung",null,null,null,null,null,null,null,null,0,null,null," "," "]
[null,null,"c) Nebenkosten des Geldverkehrs",null,null,null,null,null,null,null,null,0]
[null,null,"d) betriebliche Abfallbeseitigung",null,null,null,null,null,null,null,null,0]
[null,null,"e)",null,null,null,null,null,null,null,null,0,null,null,null," "]
[null,null,"f)",null,null,null,null,null,null,null,null,0,null,null,null,null," "]
[null,null,"g)",null,null,null,null,null,null,null,null,0]
[null,null,"h)",null,null,null,null,null,null,null,null,0]
[null,null,"i)",null,null,null,null,null,null,null,null,0]
[]
[null,"B15 ","Schuldzinsen aus Anlagevermögen",null,null,null,null,null,null,null,null,{"$f":"SUM(F107:K107)","v":0}]
[]
[null,"B16","Tilgung bestehender betrieblicher Darlehen",null,null,null,null,null,null," ",null,{"$f":"SUM(F109:K109)","v":0}]
[]
[null,"B17","gezahlte Vorsteuer",null,null," ",null,null,null,null,null,{"$f":"SUM(F111:K111)","v":0}]
[]
[null,"B18","an das Finanzamt gezahlte Umsatzsteuer",null,null," ",null,null,null,null,null,{"$f":"SUM(F113:K113)","v":0}]
[null,"Zwischensummen  (B1 - B18)",null,null,null,{"$f":"SUM(F81:F113)","v":0},0,0,0,0,0,0]
[null,"Gewinn (A abzgl. B)",null,null,null,{"$f":"F37-F114","v":0},0,0,0,0,0,0]

{"sheet":"AfA-Zeiten","index":13,"n_rows":68,"n_cols":12,"rows_kept":68,"cut":false,"hidden":false,"merged":[[5,2,5,3],[5,6,5,7],[5,10,5,11],[67,5,67,7],[64,5,64,10]]}
[]
[null,"Abschreibungszeiten   (Auswahl)"]
[]
[null,"AfA - Tabelle gem. BMF gültig ab 1.1.2001 korrigiert 01.02.2024"]
[]
[null,"Anlagegüter","Nutzungsdauer",null,null,"Anlagegüter","Nutzungsdauer",null,null,"Anlagegüter","Nutzungsdauer"]
[null," ","(Jahre)","(Monate)",null," ","(Jahre)","(Monate)",null," ","(Jahre)","(Monate)"]
[null,"Aktenvernichter",8,{"$f":"C8*12","v":96},null,"Kälteanlagen",14,{"$f":"G8*12","v":168},null,"Radios",7,{"$f":"K8*12","v":84}]
[null,"Alarmanlagen",11,132,null,"Kameras",7,84,null,"Rasenmöher",9,108]
[null,"Audiogeräte",7,84,null,"Kartenleser (EC-, Kredit-)",8,96,null,"Räumgeräte",9,108]
[null,"Auto (Pkw)",6,72,null,"Kassen (Registrier-)",6,72,null,"Recorder",7,84]
[null,"Beamer",1,12,null,"Kehrmaschinen",9,{"$f":"G12*12","v":108},null,"Regeleinrichtungen (Allgemein)",18,216]
[null,"Beleuchtung (Außen-, Straßen-)",19,{"$f":"C13*12","v":228},null,"Klimageräte (mobil)",11,132,null,"Registrierkassen",6,72]
[null,"Bepflanzungen in Gebäuden",10,{"$f":"C14*12","v":120},null,"Kombiwagen",6,72,null,"Reinigungsanlagen (Wasser-)",11,132]
[null,"Beschallungsanlagen",9,{"$f":"C15*12","v":108},null,"Kommunikationsgeräte (Allgemein)",8,96,null,"Reißwölfe (Aktenvernichter)",8,96]
[null,"Bildschirme für PC´s",1,{"$f":"C16*12","v":12},null,"Kompressoren",14,168,null,"Sägen aller Art (mobil)",8,96]
[null,"Bohrmaschinen, mobil",8,{"$f":"C17*12","v":96},null,"Kombigeräte (Drucker+Scanner+Kopierer+FAX)",1,12,null,"Scanner für PC´s",1,12]
[null,"Buden (Verkaufs-)",8,96,null,"Kopiergeräte",7,84,null,"Schaufensteranlagen",8,96]
[null,"Büromöbel",13,156,null,"Kraftwagen (Personen-)",6,72,null,"Schaukästen",9,108]
[null,"Casettenrekorder",7,84,null,"Kühleinrichtungen",8,96,null,"Scheren (mobil)",8,96]
[null,"CD / DVD - Player",7,84,null,"Kühlschränke",10,120,null,"Schneidemaschinen (mobil)",8,96]
[null,"Computer (Personal-)",1,12,null,"Kuvertiermaschinen",8,96,null,"Schränke (Stahl-)",14,168]
[null,"Dampfhochdruckreiniger",8,96,null,"Laboreinrichtungen",14,168,null,"Schreibmaschinen",9,108]
[null,"Desinfektionsgeräte",10,120,null,"Laborgeräte",13,156,null,"Schuppen",16,192]
[null,"Drahtzaun",17,204,null,"Ladeneinbauten",8,{"$f":"G25*12","v":96},null,"Schweißgeräte",13,156]
[null,"Drehbänke",16,192,null,"Lagereinrichtungen",14,{"$f":"G26*12","v":168},null,"Schweißgeräte (Folien-)",13,156]
[null,"Drucker für PC´s",1,12,null,"Laptop",1,12,null,"Shredder",6,72]
[null,"Druckluftanlagen",12,144,null,"Lastkraftwagen",9,{"$f":"G28*12","v":108},null,"Smartphones",5,60]
[null,"EC - Kartenleser",8,96,null,"Lautsprecher",7,{"$f":"G29*12","v":84},null,"Solaranlagen",10,{"$f":"K29*12","v":120}]
[null,"Enthärtungsanlagen(Wasser-)",12,144,null,"Lautsprecher für PC´s",1,12,null,"Sprinkleranlagen",20,{"$f":"K30*12","v":240}]
[null,"Entstaubungsvorrichtungen",14,168,null,"Leinwände",8,96,null,"Spülmaschinen (Geschirr-)",7,{"$f":"K31*12","v":84}]
[null,"Etikettiermaschinen",13,156,null,"Lichtreklame",9,108,null,"Stahlschränke",14,{"$f":"K32*12","v":168}]
[null,"Fahrräder",7,84,null,"Lötgeräte",13,156,null,"Stände (Verkaufs-)",8,{"$f":"K33*12","v":96}]
[null,"Falzmaschinen",13,156,null,"Magnetabscheider",6,72,null,"Staubsauger (Industrie-)",7,84]
[null,"Faxgeräte",6,72,null,"Materialprüfgeräte",10,120,null,"Tablets",1,12]
[null,"Fernseher",7,84,null,"Messeinrichtungen",18,216,null,"Teppiche (ab € 500,-- / m²)",15,{"$f":"K36*12","v":180}]
[null,"Festplatten (extern)",1,12,null,"Mikroskope",13,156,null,"Teppiche (normal)",8,{"$f":"K37*12","v":96}]
[null,"Fettabscheider",5,{"$f":"C38*12","v":60},null,"Mikrowellengeräte",8,96,null,"Theken (Verkaufs-)",10,{"$f":"K38*12","v":120}]
[null,"Filmgeräte",7,{"$f":"C39*12","v":84},null,"Monitore",1,12,null,"Tresore",23,{"$f":"K39*12","v":276}]
[null,"Folienschweißgeräte",13,{"$f":"C40*12","v":156},null,"Motorräder",7,84,null,"Überwachungsanlagen",11,132]
[null,"Fotogeräte",7,84,null,"Motorroller",7,84,null,"Unterhaltungsautomaten (Musik)",8,96]
[null,"Frankiermaschinen",8,96,null,"Musikautomaten",8,96,null,"USB - Sticks",1,12]
[null,"Funktelefon",5,60,null,"Nassabscheider",5,60,null,"Ventilatoren",14,{"$f":"K43*12","v":168}]
[null,"Gaststätteneinbauten",8,96,null,"Nebenstellenanlagen (Telefon-)",10,120,null,"Verkaufsbuden",8,{"$f":"K44*12","v":96}]
[null,"Gebläse",11,132,null,"Notebooks",1,12,null,"Verkaufsstände",8,{"$f":"K45*12","v":96}]
[null,"Geldgeräte (Prüf-, Wechsel-, Zähl-)",7,84,null,"Notstromaggregate",19,228,null,"Verkaufstheken",10,{"$f":"K46*12","v":120}]
[null,"Geschirrspülmaschinen",7,84,null,"Obstwaagen",11,132,null,"Verstärker",7,84]
[null,"Getränkeautomaten",7,84,null,"Omnibusse",9,108,null,"Vervielfätigungsgeräte",7,84]
[null,"Golfplätze",20,240,null,"Orientierungssysteme",10,120,null,"Vitrinen",9,108]
[null,"Großrechner",7,84,null,"Overheadprojektoren",8,96,null,"Waagen (Obst-, Gemüse-, Fleisch-)",11,132]
[null,"Grünanlagen",15,180,null,"Paginiermaschinen",8,96,null,"Warenautomaten",5,60]
[null,"Hallen (Leichtbauweise)",14,168,null,"Panzerschränke",23,276,null,"Wärmetauscher",15,180]
[null,"Hallen (Sonstige)",20,240,null,"Peripheriegeräte (Drucker, Scanner ect.)",1,12,null,"Wäschetrockner",8,96]
[null,"Handy",5,60,null,"Personalcomputer (PC)",1,12,null,"Waschmaschinen",10,120]
[null,"Heftmaschinen",13,156,null,"Personenkraftwagen",6,72,null,"Wasseraufbereitungsanlagen",12,144]
[null,"Heißluftgebläse (mobil)",11,132,null,"Präsentationsgeräte",8,96,null,"Wasserhochdruckreiniger",8,96]
[null,"Hochdruckreiniger",8,96,null,"Präzisionswaagen",13,156,null,"Werkstatteinrichtungen",14,168]
[null,"Hochregallager",15,180,null,null,null,null,null,"Workstations",3,36]
[null,"Holzzaun",5,60,null,"Software",1,12,null,"Zeichengeräte (elektronisch)",8,96]
[null,"Hubwagen",8,96,null,null,null,null,null,"Zeichengeräte ( mechanisch)",14,168]
[null,"Industriestaubsauger",7,84,null,null,null,null,null,"Zeiterfassungsgeräte",8,96]
[null,null,null,null,null,null,null,null,null,"Zelte (Arbeits-)",6,72]
[null,null,null,null,null,null,null,null,null,"Zelte (Bier-)",8,96]
[]
[null,null,null,null,null,"http://www.bundesfinanzministerium.de/Web/DE/Themen/Steuern/Steuerverwaltungu-Steuerrecht/Betriebspruefung/AfA_Tabellen/afa_tabellen.html"]
[]
[]
[null,null,null,null,null,"http://www.bundesfinanzministerium.de/Web/DE/Themen/Steuern/Steuerverwaltungu-Steuerrecht/Betriebspruefung/AfA_Tabellen/afa_tabellen.html"]

{"sheet":"Personalkosten","index":14,"n_rows":47,"n_cols":27,"rows_kept":47,"cut":false,"hidden":false,"merged":[[35,2,35,13],[44,6,44,7],[45,10,46,10],[45,11,46,11],[45,12,46,12],[45,13,46,13],[1,1,1,13],[3,2,3,13],[22,2,22,13],[25,6,25,7],[26,10,27,10],[26,11,27,11],[26,12,27,12],[26,13,27,13]]}
[]
[null,"Personalkosten",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"W.Schroth 11.2022"]
[]
[null,null,"lt. Finanzamt werden 230 Arbeitstage pro Jahr ohne Nachweis anerkannt (5-Tagewoche - 19,17 Tage/Monat)  -  oder 280 Arbeitstage pro 6-Tage-Woche - 23,33 Tage / Monat"]
[null,null,"lt. Internet wird gerechnet mit 21,5 Tage / Monat * 12 = 258 Arbeitstage / Jahr"]
[null,null,null,null,null,null,null,null,null," "]
[null,"Unternehmer"," ","Unternehmerlohn","pro Jahr",70000,null," "]
[null,null,null,null,"monatlich",{"$f":"F7/12","v":5833.333333333333}]
[null,null,null,"geplante Arbeitsstunden ","wöchentlich",50,"h","zur Berechnung an Kunden",null,null,null,null," "]
[null,null,null,null,"monatlich",{"$f":"F9/5*21.5","v":215},"h","Durchschnitt 21,5 Tage / Monat (übliche Berechnung)"]
[null,null," ","geplanter Stundenlohn","Stunde",{"$f":"F8/F10","v":27.131782945736433}]
[null,null,null,"Einkommensteuer"," ",{"$f":"F11*G12","v":8.1395348837209287},0.3,"geschätzt"]
[null,null,null,"Stundenlohn",null,{"$f":"SUM(F11:F12)","v":35.271317829457359}]
[null,null,null,"Korrektur","Stundenlohn",null,"  darunter sollte der Stundenlohn nicht liegen ",null,null,null,null,null," "]
[]
[]
[null,"Personal","Nr.1","538 € - Kraft","monatlich",538,null," Arbeitszeit bei Mindestlohn € 12,41 (gesetzliche Vorgabe) =",null,null,null,{"$f":"F17/12.41","v":43.352135374697824},"h / Monat"]
[null,null,null,"Soziale Abgaben  (Arbeitgeberanteil)",null,{"$f":"F17*G18","v":188.29999999999998},0.35,"pauschal"]
[null,null,null,"Lohnbuchhaltung","monatlich",15]
[null,null,null,"Monatslohn",null,{"$f":"SUM(F17:F19)","v":741.3}]
[null,null,null,"Stundenlohn",null,{"$f":"F20/43.33","v":17.108239095315025}]
[null,null,null,"Korrektur ","Stundenlohn",17.5]
[null,null," "]
[null,null,"Nr.2","Stundenlohn"," ",25,"€"]
[null,null,null,"Wochenstunden",null,45,"h"]
[null,null,null,"Arbeitsstunden je Tag",null,{"$f":"F25/5","v":9},"   5 Tage / Woche   =",null,{"$f":"F26*21.5","v":193.5},"h / Monat","Durchschnitt 21,5 Tage / Monat (übliche Berechnung)"]
[null,null,null,"Monatslohn",null,{"$f":"F24*F26*21.5","v":4837.5},null,"abzgl.",30,"Tage Urlaub ",{"$f":"(I27+I28)*F26/12","v":30},"h / Monat =",{"$f":"I26-K27","v":163.5},"h / Monat effektiv"]
[null,null,null,"freiwillige Leistungen","Jahresleistungen",2000,null,"abzgl.",10,"Tage Krankheit"]
[null,null,null,null,null,{"$f":"((F27*12)+F28)*(G29/12)","v":1251.0416666666665},0.25,"Durchschnitt aller Abgaben ( Krankenkasse + Pflegeversicherung + Rentenversicherung)"]
[null,null,null,null,null,{"$f":"((F27*12)+F28)/12+F29","v":6255.2083333333339}]
[null,null,null,"Lohnbuchhaltung","monatlich",15]
[null,null,null,"monatliche Kosten",null,{"$f":"SUM(F30:F31)","v":6270.2083333333339}]
[null,null,null,"Stundenlohn",null,{"$f":"F32/M27","v":38.349898063200818}]
[null,null,null,"Korrektur","Stundenlohn",39]
[]
[null,null,"a l t e r n a t i v"]
[]
[null,null,"Nr.2","Monatslohn / - Gehalt",null,2500]
[null,null,null,"freiwillige Leistungen","Jahresleistungen",2000]
[null,null,null,null,null,{"$f":"((F38*12)+F39)*(G40/12)","v":666.66666666666663},0.25,"Durchschnitt aller Abgaben ( Krankenkasse + Pflegeversicherung + Rentenversicherung)"]
[null,null,null,null,"monatlich",{"$f":"((F38*12)+F39)/12+F40","v":3333.333333333333}]
[null,null,null,"Lohnbuchhaltung","monatlich",15]
[null,null,null,"monatliche Kosten",null,{"$f":"F41+F42","v":3348.333333333333}]
[null,null,null,"Wochenstunden",null,45,"h"]
[null,null,null,"Arbeitsstunden je Tag",null,{"$f":"F44/5","v":9},"   5 Tage / Woche   =",null,{"$f":"F45*21.5","v":193.5},"h / Monat","Durchschnitt 21,5 Tage / Monat (übliche Berechnung)"]
[null,null,null,"Stundenlohn",null,21,null,"abzgl.",30,"Tage Urlaub ",{"$f":"(I46+I47)*F45/12","v":30},"h / Monat =",{"$f":"I45-K46","v":163.5},"h / Monat effektiv"]
[null,null,null,"Korrektur (aufgerundet)","Stundenlohn",21,null,"abzgl.",10,"Tage Krankheit"]

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[null,null,null,null,null,null,{"$f":"SUM(C12:F12)","v":0},null,{"$f":"G12*H12/100+G12","v":0},null,{"$f":"I12*J12/100+I12","v":0},null,{"$f":"K12*L12/100+K12","v":0},null,null,{"$f":"N12*O12","v":0},null,{"$f":"Q12*N12","v":0},null,{"$f":"S12*N12","v":0},null,{"$f":"U12*N12","v":0},null,{"$f":"W12*N12","v":0},null,{"$f":"Y12*N12","v":0},null,{"$f":"AA12*N12","v":0},null,{"$f":"AC12*N12","v":0},null,{"$f":"AE12*N12","v":0},null,{"$f":"AG12*N12","v":0},null,{"$f":"AI12*N12","v":0},null,{"$f":"AK12*N12","v":0},{"$f":"P12+R12+T12+V12+X12+Z12+AB12+AD12+AF12+AH12+AJ12+AL12","v":0}]
[]
[null,null,null,null,null,null,{"$f":"SUM(C14:F14)","v":0},null,{"$f":"G14*H14/100+G14","v":0},null,{"$f":"I14*J14/100+I14","v":0},null,{"$f":"K14*L14/100+K14","v":0},null,null,{"$f":"N14*O14","v":0},null,{"$f":"Q14*N14","v":0},null,{"$f":"S14*N14","v":0},null,{"$f":"U14*N14","v":0},null,{"$f":"W14*N14","v":0},null,{"$f":"Y14*N14","v":0},null,{"$f":"AA14*N14","v":0},null,{"$f":"AC14*N14","v":0},null,{"$f":"AE14*N14","v":0},null,{"$f":"AG14*N14","v":0},null,{"$f":"AI14*N14","v":0},null,{"$f":"AK14*N14","v":0},{"$f":"P14+R14+T14+V14+X14+Z14+AB14+AD14+AF14+AH14+AJ14+AL14","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null," "]
[null,null,null,null,null,null,"Handling-Kosten (bitte Tabelle Dienstleistung ausfüllen)",null,null,null,null,null,null,"Umsatz",null,{"$f":"P10+P12+P14","v":0},null,{"$f":"SUM(R10:R15)","v":0},null,{"$f":"SUM(T10:T15)","v":0},null,{"$f":"SUM(V10:V15)","v":0},null,{"$f":"SUM(X10:X15)","v":0},null,{"$f":"SUM(Z10:Z15)","v":0},null,{"$f":"SUM(AB10:AB15)","v":0},null,{"$f":"SUM(AD10:AD15)","v":0},null,{"$f":"SUM(AF10:AF15)","v":0},null,{"$f":"SUM(AH10:AH15)","v":0},null,{"$f":"SUM(AJ10:AJ15)","v":0},null,{"$f":"SUM(AL10:AL15)","v":0},{"$f":"SUM(AM10:AM15)","v":0}]
[]
[]
[]
[null,"2. Jahr"]
[]
[null,null,"Werte je Stück",null,null,null,null,null,null,null,null,null,null,null,"Umsatz 2. Jahr"]
[]
[null,"Produkt ","Einkaufs       preis   (ohne MWSt)","Gebühren  (z.B.Zoll)","Lager     kosten","Verpackung + Versand","Summe  1","Risiko  (Verlust / Diebstahl / Reklamationen) (%)","Summe   2","Gewinn             (%)","Summe   3","Skonto  (%)","Gesamt summe","Korrektur","1.Quartal",null,"2.Quartal",null,"3.Quartal",null,"4.Quartal",null,"Gesamt"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Stück","Wert","Stück","Wert","Stück","Wert","Stück","Wert"]
[]
[null,{"$f":"$B$10","v":0},null,null,null,null,{"$f":"SUM(C29:F29)","v":0},null,{"$f":"G29*H29/100+G29","v":0},null,{"$f":"I29*J29/100+I29","v":0},null,{"$f":"K29*L29/100+K29","v":0},null,null,{"$f":"N29*O29","v":0},null,{"$f":"Q29*N29","v":0},null,{"$f":"S29*N29","v":0},null,{"$f":"U29*N29","v":0},{"$f":"P29+R29+T29+V29","v":0}]
[]
[null,{"$f":"$B$12","v":0},null,null,null,null,{"$f":"SUM(C31:F31)","v":0},null,{"$f":"G31*H31/100+G31","v":0},null,{"$f":"I31*J31/100+I31","v":0},null,{"$f":"K31*L31/100+K31","v":0},null,null,{"$f":"N31*O31","v":0},null,{"$f":"Q31*N31","v":0},null,{"$f":"S31*N31","v":0},null,{"$f":"U31*N31","v":0},{"$f":"P31+R31+T31+V31","v":0}]
[]
[null,{"$f":"$B$14","v":0},null,null,null,null,{"$f":"SUM(C33:F33)","v":0},null,{"$f":"G33*H33/100+G33","v":0},null,{"$f":"I33*J33/100+I33","v":0},null,{"$f":"K33*L33/100+K33","v":0},null,null,{"$f":"N33*O33","v":0},null,{"$f":"Q33*N33","v":0},null,{"$f":"S33*N33","v":0},null,{"$f":"U33*N33","v":0},{"$f":"P33+R33+T33+V33","v":0}]
[]
[]
[null,null,null,null,null,null,"Handling-Kosten (bitte Tabelle Dienstleistung ausfüllen)",null,null,null,null,null,null,"Umsatz",null,{"$f":"SUM(P29:P33)","v":0},null,{"$f":"SUM(R29:R33)","v":0},null,{"$f":"SUM(T29:T33)","v":0},null,{"$f":"SUM(V29:V33)","v":0},{"$f":"SUM(W29:X34)","v":0},null,null," "]
[]
[]
[]
[null,"3. Jahr"]
[]
[null,null,"Werte je Stück",null,null,null,null,null,null,null,null,null,null,null,"Umsatz 3. Jahr"]
[]
[null,"Produkt ","Einkaufs       preis   (ohne MWSt)","Gebühren  (z.B.Zoll)","Lager     kosten","Verpackung + Versand","Summe  1","Risiko  (Verlust / Diebstahl / Reklamationen) (%)","Summe   2","Gewinn             (%)","Summe   3","Skonto  (%)","Gesamt summe","Korrektur","1.Quartal",null,"2.Quartal",null,"3.Quartal",null,"4.Quartal",null,"Gesamt"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Stück","Wert","Stück","Wert","Stück","Wert","Stück","Wert"]
[]
[null,{"$f":"$B$10","v":0},null,null,null,null,{"$f":"SUM(C48:F48)","v":0},null,{"$f":"G48*H48/100+G48","v":0},null,{"$f":"I48*J48/100+I48","v":0},null,{"$f":"K48*L48/100+K48","v":0},null,null,{"$f":"N48*O48","v":0},null,{"$f":"Q48*N48","v":0},null,{"$f":"S48*N48","v":0},null,{"$f":"U48*N48","v":0},{"$f":"P48+R48+T48+V48","v":0}]
[]
[null,{"$f":"$B$12","v":0},null,null,null,null,{"$f":"SUM(C50:F50)","v":0},null,{"$f":"G50*H50/100+G50","v":0},null,{"$f":"I50*J50/100+I50","v":0},null,{"$f":"K50*L50/100+K50","v":0},null,null,{"$f":"N50*O50","v":0},null,{"$f":"Q50*N50","v":0},null,{"$f":"S50*N50","v":0},null,{"$f":"U50*N50","v":0},{"$f":"P50+R50+T50+V50","v":0},null,null,null,null,null,null," "]
[]
[null,{"$f":"$B$14","v":0},null,null,null,null,{"$f":"SUM(C52:F52)","v":0},null,{"$f":"G52*H52/100+G52","v":0},null,{"$f":"I52*J52/100+I52","v":0},null,{"$f":"K52*L52/100+K52","v":0},null,null,{"$f":"N52*O52","v":0},null,{"$f":"Q52*N52","v":0},null,{"$f":"S52*N52","v":0},null,{"$f":"U52*N52","v":0},{"$f":"P52+R52+T52+V52","v":0}]
[]
[]
[null,null,null,null,null,null,"Handling-Kosten (bitte Tabelle Dienstleistung ausfüllen)",null,null,null,null,null,null,"Umsatz",null,{"$f":"SUM(P48:P52)","v":0},null,{"$f":"SUM(R48:R52)","v":0},null,{"$f":"SUM(T48:T52)","v":0},null,{"$f":"SUM(V48:V52)","v":0},{"$f":"SUM(W48:X53)","v":0}]

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[]
[null,"ohne MWSt","Produktion",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ohne MWSt","Produktion"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," "]
[null,null,null,null,null,null,null,null,null,null,null,null,"Umsatzplanung siehe rechts"]
[null,null,null,null," ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Umsatz 1.Jahr"]
[null,"Teil 1",null,null,null," ",null,"Teil 2",null,null,null,null,"Teil 3",null,null,null,null,"Teil 4",null,null,null,null,null,"Kosten / Stück","Skonto  (%)","Summe","Korrektur","1. Monat",null,"2. Monat",null,"3. Monat",null,"4. Monat",null,"5. Monat",null,"6. Monat",null,"7. Monat",null,"8. Monat",null,"9. Monat",null,"10. Monat",null,"11. Monat",null,"12. Monat",null,"Stück    Gesamt","Summe"]
[null,"Zeitaufwand - Unternehmer","h",null,{"$f":"Personalkosten!$F$14*D7","v":0},null,null,"Zeitaufwand - Unternehmer","h",null,{"$f":"Personalkosten!$F$14*J7","v":0},null,"Zeitaufwand - Unternehmer","h",null,{"$f":"Personalkosten!$F$14*O7","v":0},null,"Teile 1 + 2 + 3",null,null,null,null,null,null,null,null,null,"Stück","€","Stück","€","Stück","€","Stück","€","Stück","€","Stück","€","Stück","€","Stück","€","Stück","€","Stück","€","Stück","€","Stück","€"]
[null,"Zeitaufwand - Personal","h",null,{"$f":"Personalkosten!$F$47*D8","v":0},null,null,"Zeitaufwand - Personal","h",null,{"$f":"Personalkosten!$F$47*J8","v":0},null,"Zeitaufwand - Personal","h",null,{"$f":"Personalkosten!$F$47*O8","v":0},null,"Teil 1   (ohne Verp.+Vers.)",null,null,{"$f":"$E$24-E22","v":0},null,"Teil  1",{"$f":"$E$24","v":0},null,{"$f":"X8*Y8/100+X8","v":0},null,null,{"$f":"AA8*AB8","v":0},null,{"$f":"AA8*AD8","v":0},null,{"$f":"AA8*AF8","v":0},null,{"$f":"AA8*AH8","v":0},null,{"$f":"AA8*AJ8","v":0},null,{"$f":"AA8*AL8","v":0},null,{"$f":"AA8*AN8","v":0},null,{"$f":"AA8*AP8","v":0},null,{"$f":"AA8*AR8","v":0},null,{"$f":"AA8*AT8","v":0},null,{"$f":"AA8*AV8","v":0},null,{"$f":"AA8*AX8","v":0},{"$f":"AB8+AD8+AF8+AH8+AJ8+AL8+AN8+AP8+AR8+AT8+AV8+AX8","v":0},{"$f":"AC8+AE8+AG8+AI8+AK8+AM8+AO8+AQ8+AS8+AU8+AW8+AY8","v":0}]
[null,"Zuschlag Nebenzeiten","h",null,{"$f":"Personalkosten!$F$47*D9","v":0},null,null,"Zuschlag Nebenzeiten","h",null,{"$f":"Personalkosten!$F$47*J9","v":0},null,"Zuschlag Nebenzeiten","h",null,{"$f":"Personalkosten!$F$47*O9","v":0}]
[null,"Lohnkosten - gesamt",null,null,{"$f":"SUM(E7:E9)","v":0},null,null,"Lohnkosten - gesamt",null,null,{"$f":"SUM(K7:K9)","v":0},null,"Lohnkosten - gesamt",null,null,{"$f":"SUM(P7:P9)","v":0},null,"Teil 2   (ohne Verp.+Vers.)",null,null,{"$f":"$K$24-K22","v":0},null,"Teil  2",{"$f":"$K$24","v":0},null,{"$f":"X10*Y10/100+X10","v":0},null,null,{"$f":"AA10*AB10","v":0},null,{"$f":"AA10*AD10","v":0},null,{"$f":"AA10*AF10","v":0},null,{"$f":"AA10*AH10","v":0},null,{"$f":"AA10*AJ10","v":0},null,{"$f":"AA10*AL10","v":0},null,{"$f":"AA10*AN10","v":0},null,{"$f":"AA10*AP10","v":0},null,{"$f":"AA10*AR10","v":0},null,{"$f":"AA10*AT10","v":0},null,{"$f":"AA10*AV10","v":0},null,{"$f":"AA10*AX10","v":0},{"$f":"AB10+AD10+AF10+AH10+AJ10+AL10+AN10+AP10+AR10+AT10+AV10+AX10","v":0},{"$f":"AC10+AE10+AG10+AI10+AK10+AM10+AO10+AQ10+AS10+AU10+AW10+AY10","v":0}]
[]
[null,"Übertrag von Material - 1",null,null,{"$f":"$C$37","v":0},null,null,"Übertrag von Material - 2",null,null,{"$f":"$C$48","v":0},null,"Übertrag von Material - 3",null,null,{"$f":"$C$59","v":0},null,"Teil 3   (ohne Verp.+Vers.)",null,null,{"$f":"$P$24-P22","v":0},null,"Teil  3",{"$f":"$P$24","v":0},null,{"$f":"X12*Y12/100+X12","v":0},null,null,{"$f":"AA12*AB12","v":0},null,{"$f":"AA12*AD12","v":0},null,{"$f":"AA12*AF12","v":0},null,{"$f":"AA12*AH12","v":0},null,{"$f":"AA12*AJ12","v":0},null,{"$f":"AA12*AL12","v":0},null,{"$f":"AA12*AN12","v":0},null,{"$f":"AA12*AP12","v":0},null,{"$f":"AA12*AR12","v":0},null,{"$f":"AA12*AT12","v":0},null,{"$f":"AA12*AV12","v":0},null,{"$f":"AA12*AX12","v":0},{"$f":"AB12+AD12+AF12+AH12+AJ12+AL12+AN12+AP12+AR12+AT12+AV12+AX12","v":0},{"$f":"AC12+AE12+AG12+AI12+AK12+AM12+AO12+AQ12+AS12+AU12+AW12+AY12","v":0}]
[null,"Verschnitt - Verlust","(geschätzt)",null,{"$f":"E12*D13","v":0},null,null,"Verschnitt - Verlust","(geschätzt)",null,{"$f":"K12*J13","v":0},null,"Verschnitt - Verlust","(geschätzt)",0.05,{"$f":"P12*O13","v":0},null,null,null,null,{"$f":"SUM(U8:U12)","v":0}]
[null,null,null,null,{"$f":"SUM(E12:E13)","v":0},null,null,null,null,null,{"$f":"SUM(K12:K13)","v":0},null,null,null,null,{"$f":"SUM(P12:P13)","v":0},null,null,null,null,null,null,"Teil  4",{"$f":"$U$29","v":0},null,{"$f":"X14*Y14/100+X14","v":0},null,null,{"$f":"AA14*AB14","v":0},null,{"$f":"AA14*AD14","v":0},null,{"$f":"AA14*AF14","v":0},null,{"$f":"AA14*AH14","v":0},null,{"$f":"AA14*AJ14","v":0},null,{"$f":"AA14*AL14","v":0},null,{"$f":"AA14*AN14","v":0},null,{"$f":"AA14*AP14","v":0},null,{"$f":"AA14*AR14","v":0},null,{"$f":"AA14*AT14","v":0},null,{"$f":"AA14*AV14","v":0},null,{"$f":"AA14*AX14","v":0},{"$f":"AB14+AD14+AF14+AH14+AJ14+AL14+AN14+AP14+AR14+AT14+AV14+AX14","v":0},{"$f":"AC14+AE14+AG14+AI14+AK14+AM14+AO14+AQ14+AS14+AU14+AW14+AY14","v":0}]
[null,"Sicherheitszuschlag","(geschätzt)",null,{"$f":"E14*D15","v":0},null,null,"Sicherheitszuschlag","(geschätzt)",null,{"$f":"K14*J15","v":0},null,"Sicherheitszuschlag","(geschätzt)",0.05,{"$f":"P14*O15","v":0},null,"Montage Teil 1 + Teil 2 + Teil 3"]
[null,"Material - gesamt",null,null,{"$f":"SUM(E14:E15)","v":0},null,null,"Material - gesamt",null,null,{"$f":"SUM(K14:K15)","v":0},null,"Material - gesamt",null,null,{"$f":"SUM(P14:P15)","v":0}]
[null,"Korrektur",null,null,null,null,null,"Korrektur",null,null,null,null,"Korrektur",null,null,null,null,"Zeitaufwand - Unternehmer","h",null,{"$f":"Personalkosten!$F$14*T17","v":0},null,null,null,null,null,"Gesamt",null,{"$f":"SUM(AC8:AC14)","v":0},null,{"$f":"SUM(AE8:AE14)","v":0},null,{"$f":"SUM(AG8:AG14)","v":0},null,{"$f":"SUM(AI8:AI14)","v":0},null,{"$f":"SUM(AK8:AK14)","v":0},null,{"$f":"SUM(AM8:AM14)","v":0},null,{"$f":"SUM(AO8:AO14)","v":0},null,{"$f":"SUM(AQ8:AQ14)","v":0},null,{"$f":"SUM(AS8:AS14)","v":0},null,{"$f":"SUM(AU8:AU14)","v":0},null,{"$f":"SUM(AW8:AW14)","v":0},null,{"$f":"SUM(AY8:AY14)","v":0}," ",{"$f":"SUM(AC17:AY17)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Zeitaufwand - Personal","h",null,{"$f":"Personalkosten!$F$47*T18","v":0}]
[null,"Anteil   Maschinen / Werkzeuge","(geschätzt)",null,null,null,null,"Anteil   Maschinen / Werkzeuge","(geschätzt)",null,null,null,"Anteil   Maschinen / Werkzeuge","(geschätzt)",null,null,null,"Zuschlag Nebenzeiten","h",null,{"$f":"Personalkosten!$F$47*T19","v":0},null," "]
[null,"Anteil   Hilfsmittel","(geschätzt)",null,null,null,null,"Anteil   Hilfsmittel","(geschätzt)",null,null,null,"Anteil   Hilfsmittel","(geschätzt)",null,null,null,"Lohnkosten - gesamt",null,null,{"$f":"SUM(U17:U19)","v":0},null,"Umsatz  2. Jahr"]
[null,"Müll / Entsorgung","(geschätzt)",null,null,null,null,"Müll / Entsorgung","(geschätzt)",null,null,null,"Müll / Entsorgung","(geschätzt)",null,null,null,null," ",null,null,null,null,"Kosten / Stück","Skonto  (%)","Summe 1","T Z  (%)","Summe                2",null,"Korrektur",null,"1. Quartal",null,"2. Quartal",null,"3. Quartal",null,"4. Quartal",null,"Stück  Gesamt",null,"Summe"]
[null,"Verpackung + Versand","(geschätzt)",null,null,null,null,"Verpackung + Versand","(geschätzt)",null,null,null,"Verpackung + Versand","(geschätzt)",null,null,null,"Anteil   Maschinen / Werkzeuge","(geschätzt)",null,null,null,null,null,null,null,null,null,null,null,null,"Stück","€","Stück","€","Stück","€","Stück","€"]
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[null,"Korrektur",null,null,null,null,null,"Korrektur",null,null,null,null,"Korrektur",null,null,null,null,"Hilfsmaterial","(geschätzt)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Verpackung + Versand","(geschätzt)",null,null,null,"Teil  2",{"$f":"$K$24","v":0},null,{"$f":"X25*Y25/100+X25","v":0},null,{"$f":"Z25*(AA25/100)+Z25","v":0},null,null,null,null,{"$f":"AF25*AD25","v":0},null,{"$f":"AH25*AD25","v":0},null,{"$f":"AJ25*AD25","v":0},null,{"$f":"AL25*AD25","v":0},{"$f":"AF25+AH25+AJ25+AL25","v":0},null,{"$f":"AG25+AI25+AK25+AM25","v":0}]
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[null,"Stück",1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Korrektur",null,null,null,null,"Teil  4",{"$f":"$U$29","v":0},null,{"$f":"X29*Y29/100+X29","v":0},null,{"$f":"Z29*(AA29/100)+Z29","v":0},null,null,null,null,{"$f":"AF29*AD29","v":0},null,{"$f":"AH29*AD29","v":0},null,{"$f":"AJ29*AD29","v":0},null,{"$f":"AL29*AD29","v":0},{"$f":"AF29+AH29+AJ29+AL29","v":0},null,{"$f":"AG29+AI29+AK29+AM29","v":0}]
[null,"Einkaufspreis"]
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[null,"Lagerkosten",null,null,"geschätzt",null,null,null," ",null,null,null,"Umsatzplanung siehe rechts",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Gesamt",null,null,{"$f":"SUM(AG23:AG30)","v":0},null,{"$f":"SUM(AI23:AI30)","v":0},null,{"$f":"SUM(AK23:AK30)","v":0},null,{"$f":"SUM(AM23:AM30)","v":0},null,null,{"$f":"SUM(AP23:AQ30)","v":0}]
[null,"Lohnaufwand (Handling)",{"$f":"G33/60*D33","v":0},null,"min. (geschätzt)","Stundenlohn ",{"$f":"Personalkosten!$F$47","v":21}]
[null,null,{"$f":"SUM(C30:C33)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null," ",null,null,null,null,"Umsatz  3. Jahr",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," "]
[null,"Risiko",{"$f":"C34*D35","v":0},null,"geschätzt",null,null,null,null,null,null," ",null,null,null,null,null,null," ",null,null,null,null,"Kosten / Stück","Skonto  (%)","Summe","T Z  (%)","Summe                2",null,"Korrektur",null,"1. Quartal",null,"2. Quartal",null,"3. Quartal",null,"4. Quartal",null,"Stück  Gesamt",null,"Summe"]
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[]
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[null,"Korrektur"]
[]
[null,"Material - 3"]
[null,"Stück",1]
[null,"Einkaufspreis"]
[null,"Gebühren (z.B.Zoll)",{"$f":"C52*D53","v":0},null,"geschätzt"]
[null,"Lagerkosten",null,null,"geschätzt"]
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[null,null,{"$f":"SUM(C52:C55)","v":0}]
[null,"Risiko",{"$f":"C56*D57","v":0},null,"geschätzt"]
[null,null,{"$f":"SUM(C56:C57)","v":0}]
[null,"Korrektur",0]