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[]
["Gliederung neu (1=funktional; 0=institutionell)",1]
["Länge der Funktions-/Inst.-Nummer alt",3]
["Vorschläge Funktions-/Inst.-Nr. (1=ja; 0=nein)",1]
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["Vorschlag Funktions-/Inst.-Nummer neu",{"$f":"IF(ISERROR(VLOOKUP(BdTFktAlt,TFkt3AltNeu,3,0)),IF(ISERROR(VLOOKUP(LEFT(BdTFktAlt,2),TFkt2AltNeu,4,0)),\"\",VLOOKUP(LEFT(BdTFktAlt,2),TFkt2AltNeu,4,0)),VLOOKUP(BdTFktAlt,TFkt3AltNeu,3,0))","v":"8711"}]
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["Geringfügigkeitsgrenze Restbuchwert degressiv (5)",1000]
["Geringfügigkeitsgrenze Restbuchwert degressiv (6)",-1000]
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["Steuerung ","Ja"]
[null,"Nein"]
["Abschreibungssätze degressiv HRM1",0]
[null,0.1]
[null,0.2]

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["A6951",{"$error":"#N/A"},null,null,null,null,null,null,{"$error":"#N/A"},0,{"$error":"#N/A"},{"$error":"#N/A"},"",""]
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["A6953",{"$error":"#N/A"},null,null,null,null,null,null,{"$error":"#N/A"},0,{"$error":"#N/A"},{"$error":"#N/A"},"",""]
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["A6955",{"$error":"#N/A"},null,null,null,null,null,null,{"$error":"#N/A"},0,{"$error":"#N/A"},{"$error":"#N/A"},"",""]
["A6956",{"$error":"#N/A"},null,null,null,null,null,null,{"$error":"#N/A"},0,{"$error":"#N/A"},{"$error":"#N/A"},"",""]
["A6957",{"$error":"#N/A"},null,null,null,null,null,null,{"$error":"#N/A"},0,{"$error":"#N/A"},{"$error":"#N/A"},"",""]
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["A6970",{"$error":"#N/A"},null,null,null,null,null,null,{"$error":"#N/A"},0,{"$error":"#N/A"},{"$error":"#N/A"},"",""]
["A6971",{"$error":"#N/A"},null,null,null,null,null,null,{"$error":"#N/A"},0,{"$error":"#N/A"},{"$error":"#N/A"},"",""]
["A6972",{"$error":"#N/A"},null,null,null,null,null,null,{"$error":"#N/A"},0,{"$error":"#N/A"},{"$error":"#N/A"},"",""]
["A6973",{"$error":"#N/A"},null,null,null,null,null,null,{"$error":"#N/A"},0,{"$error":"#N/A"},{"$error":"#N/A"},"",""]
["A6974",{"$error":"#N/A"},null,null,null,null,null,null,{"$error":"#N/A"},0,{"$error":"#N/A"},{"$error":"#N/A"},"",""]
["A6975",{"$error":"#N/A"},null,null,null,null,null,null,{"$error":"#N/A"},0,{"$error":"#N/A"},{"$error":"#N/A"},"",""]
["A6976",{"$error":"#N/A"},null,null,null,null,null,null,{"$error":"#N/A"},0,{"$error":"#N/A"},{"$error":"#N/A"},"",""]
["A6977",{"$error":"#N/A"},null,null,null,null,null,null,{"$error":"#N/A"},0,{"$error":"#N/A"},{"$f":"IF(K1981<>0,J1981+K1981-1,0)","v":{"$error":"#N/A"}},{"$f":"IF(F1981<>\"\",VLOOKUP(F1981,Bilanzkto,2,0),\"\")","v":""},""]
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["A6979",{"$error":"#N/A"},null,null,null,null,null,null,{"$error":"#N/A"},0,{"$error":"#N/A"},{"$error":"#N/A"},"",""]
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["A6981",{"$error":"#N/A"},null,null,null,null,null,null,{"$error":"#N/A"},0,{"$error":"#N/A"},{"$error":"#N/A"},"",""]
["A6982",{"$error":"#N/A"},null,null,null,null,null,null,{"$error":"#N/A"},0,{"$error":"#N/A"},{"$error":"#N/A"},"",""]
["A6983",{"$error":"#N/A"},null,null,null,null,null,null,{"$error":"#N/A"},0,{"$error":"#N/A"},{"$error":"#N/A"},"",{"$f":"IF(G1987<>\"\",IF(BdTFktGliedNeuJaNein=1,VLOOKUP(G1987,AufgBereiche,2,0),VLOOKUP(G1987,Institutionen,2,0)),\"\")","v":""}]
["A6984",{"$error":"#N/A"},null,null,null,null,null,null,{"$error":"#N/A"},0,{"$error":"#N/A"},{"$error":"#N/A"},"",""]
["A6985",{"$f":"VLOOKUP(D1989,Objektliste,2,0)","v":{"$error":"#N/A"}},null,null,null,null,null,null,{"$f":"VLOOKUP($H1989,Anlageartenliste,2,0)","v":{"$error":"#N/A"}},0,{"$f":"VLOOKUP($H1989,Anlageartenliste,3,0)","v":{"$error":"#N/A"}},{"$error":"#N/A"},"",""]
["A6986",{"$error":"#N/A"},null,null,null,null,null,null,{"$error":"#N/A"},{"$f":"$E1990","v":0},{"$error":"#N/A"},{"$error":"#N/A"},"",""]
["A6987",{"$error":"#N/A"},null,null,null,null,null,null,{"$error":"#N/A"},0,{"$error":"#N/A"},{"$error":"#N/A"},"",""]
["A6988",{"$error":"#N/A"},null,null,null,null,null,null,{"$error":"#N/A"},0,{"$error":"#N/A"},{"$error":"#N/A"},"",""]
["A6989",{"$error":"#N/A"},null,null,null,null,null,null,{"$error":"#N/A"},0,{"$error":"#N/A"},{"$error":"#N/A"},"",""]
["A6990",{"$error":"#N/A"},null,null,null,null,null,null,{"$error":"#N/A"},0,{"$error":"#N/A"},{"$error":"#N/A"},"",""]
["A6991",{"$error":"#N/A"},null,null,null,null,null,null,{"$error":"#N/A"},0,{"$error":"#N/A"},{"$error":"#N/A"},"",""]
["A6992",{"$error":"#N/A"},null,null,null,null,null,null,{"$error":"#N/A"},0,{"$error":"#N/A"},{"$error":"#N/A"},"",""]
["A6993",{"$error":"#N/A"},null,null,null,null,null,null,{"$error":"#N/A"},0,{"$error":"#N/A"},{"$error":"#N/A"},"",""]
["A6994",{"$error":"#N/A"},null,null,null,null,null,null,{"$error":"#N/A"},0,{"$error":"#N/A"},{"$error":"#N/A"},"",""]
["A6995",{"$error":"#N/A"},null,null,null,null,null,null,{"$error":"#N/A"},0,{"$error":"#N/A"},{"$error":"#N/A"},"",""]
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["A6998",{"$error":"#N/A"},null,null,null,null,null,null,{"$error":"#N/A"},0,{"$error":"#N/A"},{"$error":"#N/A"}]
["A6999",{"$error":"#N/A"},null,null,null,null,null,null,{"$error":"#N/A"},0,{"$error":"#N/A"},{"$error":"#N/A"}]
["A7000",{"$error":"#N/A"},null,null,null,null,null,null,{"$error":"#N/A"},0,{"$error":"#N/A"},{"$error":"#N/A"},"",""]
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["A9999","ZZ_Nicht zuweisbare Anlagen","ZZ_Nicht zuweisbare Anlagen","O999",null,"9999.99",null,1999,"ZZ_Undefinierte Objekte/Anlagen",0,0,{"$f":"IF(K2006<>0,J2006+K2006-1,0)","v":0},{"$f":"IF(F2006<>\"\",VLOOKUP(F2006,Bilanzkto,2,0),\"\")","v":"Ausgeschiedene Anlagen"},""]

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["","div.",null,1400,2,"Allgemeiner Haushalt - Darlehen",null,0,null,{"$f":"IF(I6<0,1-ABS(I6)/SUM(H7:H8),1)","v":1},0]
["","div.",null,1500,3,"Allgemeiner Haushalt - Beteiligungen",null,0,null,{"$f":"IF(I6<0,1-ABS(I6)/SUM(H7:H8),1)","v":1},0]
["",701,"7101",null,10,"Wasserwerk - Verwaltungsvermögen",null,0,{"$f":"SUM(G9:G11)-SUM(H10:H11)","v":0},{"$f":"IF(I9<0,0,IF(H9<>0,I9/H9,0))","v":0},0]
["71011400",null,"7101",1400,11,"Darlehen",null,0,null,{"$f":"IF(I9<0,1-ABS(I9)/SUM(H10:H11),1)","v":1},0]
["71011500",null,"7101",1500,12,"Beteiligungen",null,0,null,{"$f":"IF(I9<0,1-ABS(I9)/SUM(H10:H11),1)","v":1},0]
["",710,"7201",null,20,"Abwasserbeseitigung - Verwaltungsvermögen",null,0,{"$f":"SUM(G12:G14)-SUM(H13:H14)","v":0},{"$f":"IF(I12<0,0,IF(H12<>0,I12/H12,0))","v":0},0]
["72011400",null,"7201",1400,21,"Darlehen",null,0,null,{"$f":"IF(I12<0,1-ABS(I12)/SUM(H13:H14),1)","v":1},0]
["72011500",null,"7201",1500,22,"Beteiligungen",null,0,null,{"$f":"IF(I12<0,1-ABS(I12)/SUM(H13:H14),1)","v":1},0]
["",711,"7202",null,30,"Kläranlage - Verwaltungsvermögen",null,0,{"$f":"SUM(G15:G17)-SUM(H16:H17)","v":0},{"$f":"IF(I15<0,0,IF(H15<>0,I15/H15,0))","v":0},0]
["72021400",null,"7202",1400,31,"Darlehen",null,0,null,{"$f":"IF(I15<0,1-ABS(I15)/SUM(H16:H17),1)","v":1},0]
["72021500",null,"7202",1500,32,"Beteiligungen",null,0,null,{"$f":"IF(I15<0,1-ABS(I15)/SUM(H16:H17),1)","v":1},0]
["",720,"7301",null,40,"Abfallbeseitigung - Verwaltungsvermögen",null,0,{"$f":"SUM(G18:G20)-SUM(H19:H20)","v":0},{"$f":"IF(I18<0,0,IF(H18<>0,I18/H18,0))","v":0},0]
["73011400",null,"7301",1400,41,"Darlehen",null,0,null,{"$f":"IF(I18<0,1-ABS(I18)/SUM(H19:H20),1)","v":1},0]
["73011500",null,"7301",1500,42,"Beteiligungen",null,0,null,{"$f":"IF(I18<0,1-ABS(I18)/SUM(H19:H20),1)","v":1},0]
["",321,"3321",null,50,"Antennen- und Kabelanlagen - Verwaltungsvermögen",null,0,{"$f":"SUM(G21:G23)-SUM(H22:H23)","v":0},{"$f":"IF(I21<0,0,IF(H21<>0,I21/H21,0))","v":0},0]
["33211400",null,"3321",1400,51,"Darlehen",null,0,null,{"$f":"IF(I21<0,1-ABS(I21)/SUM(H22:H23),1)","v":1},0]
["33211500",null,"3321",1500,52,"Beteiligungen",null,0,null,{"$f":"IF(I21<0,1-ABS(I21)/SUM(H22:H23),1)","v":1},0]
["",861,"8711",null,60,"Elektrizitätswerk - Netz - Verwaltungsvermögen",null,0,{"$f":"SUM(G24:G26)-SUM(H25:H26)","v":0},{"$f":"IF(I24<0,0,IF(H24<>0,I24/H24,0))","v":0},0]
["87111400",null,"8711",1400,61,"Darlehen",null,0,null,{"$f":"IF(I24<0,1-ABS(I24)/SUM(H25:H26),1)","v":1},0]
["87111500",null,"8711",1500,62,"Beteiligungen",null,0,null,{"$f":"IF(I24<0,1-ABS(I24)/SUM(H25:H26),1)","v":1},0]
["",865,"8712",null,70,"Elektrizitätswerk - Stromhandel und Übriges - Verwaltungsvermögen",null,0,{"$f":"SUM(G27:G29)-SUM(H28:H29)","v":0},{"$f":"IF(I27<0,0,IF(H27<>0,I27/H27,0))","v":0},0]
["87121400",null,"8712",1400,71,"Darlehen",null,0,null,{"$f":"IF(I27<0,1-ABS(I27)/SUM(H28:H29),1)","v":1},0]
["87121500",null,"8712",1500,72,"Beteiligungen",null,0,null,{"$f":"IF(I27<0,1-ABS(I27)/SUM(H28:H29),1)","v":1},0]
["",862,"8721",null,80,"Gasversorgung - Verwaltungsvermögen",null,0,{"$f":"SUM(G30:G32)-SUM(H31:H32)","v":0},{"$f":"IF(I30<0,0,IF(H30<>0,I30/H30,0))","v":0},0]
["87211400",null,"8721",1400,81,"Darlehen",null,0,null,{"$f":"IF(I30<0,1-ABS(I30)/SUM(H31:H32),1)","v":1},0]
["87211500",null,"8721",1500,82,"Beteiligungen",null,0,null,{"$f":"IF(I30<0,1-ABS(I30)/SUM(H31:H32),1)","v":1},0]
[{"$f":"IF(AND(C33<>\"\",D33<>\"\"),C33&D33,\"\")","v":""},863,"8731",null,90,"Fernwärmebetrieb - Verwaltungsvermögen",null,0,{"$f":"SUM(G33:G35)-SUM(H34:H35)","v":0},{"$f":"IF(I33<0,0,IF(H33<>0,I33/H33,0))","v":0},0]
["87311400",null,"8731",1400,91,"Darlehen",null,0,null,{"$f":"IF(I33<0,1-ABS(I33)/SUM(H34:H35),1)","v":1},0]
["87311500",null,"8731",1500,92,"Beteiligungen",null,0,null,{"$f":"IF(I33<0,1-ABS(I33)/SUM(H34:H35),1)","v":1},0]
["",null,"0",null,100,"xxx-betrieb - Verwaltungsvermögen",null,0,{"$f":"SUM(G36:G38)-SUM(H37:H38)","v":0},{"$f":"IF(I36<0,0,IF(H36<>0,I36/H36,0))","v":0},0]
["01400",null,"0",1400,101,"Darlehen",null,0,null,{"$f":"IF(I36<0,1-ABS(I36)/SUM(H37:H38),1)","v":1},0]
["01500",null,"0",1500,102,"Beteiligungen",null,0,null,{"$f":"IF(I36<0,1-ABS(I36)/SUM(H37:H38),1)","v":1},0]
[{"$f":"IF(AND(C39<>\"\",D39<>\"\"),C39&D39,\"\")","v":""},null,"0",null,110,"xxx-betrieb - Verwaltungsvermögen",null,0,{"$f":"SUM(G39:G41)-SUM(H40:H41)","v":0},{"$f":"IF(I39<0,0,IF(H39<>0,I39/H39,0))","v":0},0]
[{"$f":"IF(AND(C40<>\"\",D40<>\"\"),C40&D40,\"\")","v":"01400"},null,"0",1400,111,"Darlehen",null,0,null,{"$f":"IF(I39<0,1-ABS(I39)/SUM(H40:H41),1)","v":1},0]
[{"$f":"IF(AND(C41<>\"\",D41<>\"\"),C41&D41,\"\")","v":"01500"},null,"0",1500,112,"Beteiligungen",null,0,null,{"$f":"IF(I39<0,1-ABS(I39)/SUM(H40:H41),1)","v":1},0]
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[]
["Erfassung","(Alle)"]
["Mit_Restwert","(Alle)"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Daten"]
["Inv.-Nr.","Jahr","Konto IR","Bezeichnung","Obj.-Nr.","Anl.-Nr.","Bilanzkonto","Aufg.","AKat.-Nr.","Nutz.-Beg.","Nutz.dauer","Nutz. bis","Nutz.jahre","Abschr.%","Rest.-ND","Investitionen","Abschreibungen","Restbuchwerte"]
["Gesamtergebnis"]

{"sheet":"P1_Nettoinvestitionen","index":7,"n_rows":10,"n_cols":2,"rows_kept":10,"cut":false,"hidden":false,"merged":[]}
[{"$f":"Basisdaten!$A$1","v":"Mustergemeinde – Restatement Verwaltungsvermögen per 31.12.2019 OHNE Aufwertung"}]
["Nettoinvestitionen pro Jahr (Kontrollsummen)"]
[]
[]
[]
[]
["Summe von Betrag"]
["Jahr","Ergebnis"]
["(Leer)"]
["Gesamtergebnis"]

{"sheet":"P2_Provisorische_Objektliste","index":8,"n_rows":9,"n_cols":3,"rows_kept":9,"cut":false,"hidden":false,"merged":[]}
[{"$f":"Basisdaten!$A$1","v":"Mustergemeinde – Restatement Verwaltungsvermögen per 31.12.2019 OHNE Aufwertung"}]
["Provisorische Objektliste"]
[]
[]
[]
["Summe von Betrag"]
["Objekt (provisorisch)","HRM1 Fkt.","Ergebnis"]
["(Leer)"]
["Gesamtergebnis"]

{"sheet":"P3_Bilanzwerte","index":9,"n_rows":9,"n_cols":5,"rows_kept":9,"cut":false,"hidden":false,"merged":[]}
[{"$f":"Basisdaten!$A$1","v":"Mustergemeinde – Restatement Verwaltungsvermögen per 31.12.2019 OHNE Aufwertung"}]
["Bilanzwerte"]
[]
["Erfassung","(Alle)"]
["Mit_Restwert","(Alle)"]
[]
[null,null,"Daten"]
["Bilanzkonto","Bez. Bilanzkonto","Investitionen","Abschreibungen","Restbuchwerte"]
["Gesamtergebnis"]

{"sheet":"P4_Bilanzwerte_Betriebe","index":10,"n_rows":10,"n_cols":7,"rows_kept":10,"cut":false,"hidden":false,"merged":[]}
[{"$f":"Basisdaten!$A$1","v":"Mustergemeinde – Restatement Verwaltungsvermögen per 31.12.2019 OHNE Aufwertung"}]
["Bilanzwerte Eigenwirtschaftsbetriebe"]
[]
[]
["Erfassung","(Alle)"]
["Mit_Restwert","(Alle)"]
[]
[null,null,null,null,"Daten"]
["Aufg.","Bez. Aufgabenbereich","Bilanzkonto","Bez. Bilanzkonto","Investitionen","Abschreibungen","Restbuchwerte"]
["Gesamtergebnis"]

{"sheet":"P5_Anlagenwerte_je_Bilanzkonto","index":11,"n_rows":10,"n_cols":15,"rows_kept":10,"cut":false,"hidden":false,"merged":[]}
[{"$f":"Basisdaten!$A$1","v":"Mustergemeinde – Restatement Verwaltungsvermögen per 31.12.2019 OHNE Aufwertung"}]
["Anlagenwerte je Bilanzkonto"]
[]
["Erfassung","(Alle)"]
["Mit_Restwert","(Alle)"]
["Bilanzkonto","(Alle)"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Daten"]
["Anl.-Nr.","Anlagenbezeichnung","Aufg.","Jahr","AKat.-Nr.","Nutz.-Beg.","Nutz.dauer","Nutz. bis","Inv.-Nr.","Konto IR","Nutz.jahre","Rest.-ND","Investitionen","Abschreibungen","Restbuchwerte"]
["Gesamtergebnis"]

{"sheet":"P6_Objektwerte","index":12,"n_rows":9,"n_cols":5,"rows_kept":9,"cut":false,"hidden":false,"merged":[]}
[{"$f":"Basisdaten!$A$1","v":"Mustergemeinde – Restatement Verwaltungsvermögen per 31.12.2019 OHNE Aufwertung"}]
["Objektwerte"]
[]
["Erfassung","(Alle)"]
["Mit_Restwert","(Alle)"]
[]
[null,null,"Daten"]
["Obj.-Nr.","Objektbezeichnung","Investitionen","Abschreibungen","Restbuchwerte"]
["Gesamtergebnis"]

{"sheet":"P7_Anlagenwerte_je_Objekt","index":13,"n_rows":10,"n_cols":16,"rows_kept":10,"cut":false,"hidden":false,"merged":[]}
[{"$f":"Basisdaten!$A$1","v":"Mustergemeinde – Restatement Verwaltungsvermögen per 31.12.2019 OHNE Aufwertung"}]
["Anlagenwerte je Objekt"]
[]
["Erfassung","(Alle)"]
["Mit_Restwert","(Alle)"]
["Objektbezeichnung","(Alle)"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Daten"]
["Anl.-Nr.","Anlagenbezeichnung","Bilanzkonto","Aufg.","Jahr","AKat.-Nr.","Nutz.-Beg.","Nutz.dauer","Nutz. bis","Inv.-Nr.","Konto IR","Nutz.jahre","Rest.-ND","Investitionen","Abschreibungen","Restbuchwerte"]
["Gesamtergebnis"]

{"sheet":"P8_Objektwerte_je_AufgBereich","index":14,"n_rows":10,"n_cols":17,"rows_kept":10,"cut":false,"hidden":false,"merged":[]}
[{"$f":"Basisdaten!$A$1","v":"Mustergemeinde – Restatement Verwaltungsvermögen per 31.12.2019 OHNE Aufwertung"}]
["Objektwerte je Aufgabenbereich"]
[]
["Erfassung","(Alle)"]
["Mit_Restwert","(Alle)"]
["Aufg.","(Alle)"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Daten"]
["Obj.-Nr.","Objektbezeichnung","Anl.-Nr.","Anlagenbezeichnung","Bilanzkonto","Jahr","AKat.-Nr.","Nutz.-Beg.","Nutz.dauer","Nutz. bis","Inv.-Nr.","Konto IR","Nutz.jahre","Rest.-ND","Investitionen","Abschreibungen","Restbuchwerte"]
["Gesamtergebnis"]

{"sheet":"P9_Abschreibungen_AufgBereiche","index":15,"n_rows":10,"n_cols":18,"rows_kept":10,"cut":false,"hidden":false,"merged":[]}
[{"$f":"Basisdaten!$A$1","v":"Mustergemeinde – Restatement Verwaltungsvermögen per 31.12.2019 OHNE Aufwertung"}]
["Abschreibungen (A) und Abschreibungsbasis (B) je Aufgabenbereich und Bilanzkonto"]
[]
[]
["Erfassung","(Alle)"]
["Mit_Restwert","(Alle)"]
[null,null,null,null,{"$f":"Basisdaten!$B$7+1","v":2020},{"$f":"E7+1","v":2021},2022,2023,2024,2025,2026,{"$f":"E7","v":2020},{"$f":"L7+1","v":2021},2022,2023,2024,2025,2026]
[null,null,null,null,"Daten"]
["Aufg.","Bez. Aufgabenbereich","Bilanzkonto","Bez. Bilanzkonto","A Jahr0","A Jahr1","A Jahr2","A Jahr3","A Jahr4","A Jahr5","A Jahr6","B Jahr0","B Jahr1","B Jahr2","B Jahr3","B Jahr4","B Jahr5","B Jahr6"]
["Gesamtergebnis"]

{"sheet":"P10_Abschreibungen_Bilanzkonto","index":16,"n_rows":10,"n_cols":16,"rows_kept":10,"cut":false,"hidden":false,"merged":[]}
[{"$f":"Basisdaten!$A$1","v":"Mustergemeinde – Restatement Verwaltungsvermögen per 31.12.2019 OHNE Aufwertung"}]
["Abschreibungen (A) und Abschreibungsbasis (B) je Bilanzkonto"]
[]
["Erfassung","(Alle)"]
["Mit_Restwert","(Alle)"]
["Aufg.","(Alle)"]
[null,null,{"$f":"Basisdaten!$B$7+1","v":2020},{"$f":"C7+1","v":2021},2022,2023,2024,2025,2026,{"$f":"C7","v":2020},{"$f":"J7+1","v":2021},2022,2023,2024,2025,2026]
[null,null,"Daten"]
["Bilanzkonto","Bez. Bilanzkonto","A Jahr0","A Jahr1","A Jahr2","A Jahr3","A Jahr4","A Jahr5","A Jahr6","B Jahr0","B Jahr1","B Jahr2","B Jahr3","B Jahr4","B Jahr5","B Jahr6"]
["Gesamtergebnis"]

{"sheet":"Anlagekategorien","index":17,"n_rows":64,"n_cols":4,"rows_kept":64,"cut":false,"hidden":false,"merged":[]}
[{"$f":"Basisdaten!$A$1","v":"Mustergemeinde – Restatement Verwaltungsvermögen per 31.12.2019 OHNE Aufwertung"}]
["Anlagekategorien"]
[]
["AKat.-Nr.","Anlagekategorie","ND","Abs. linear"]
[]
[null,"Mindeststandard"]
[1000,"Grundstücke",0,{"$f":"IF(C7<>0,1/C7,0)","v":0}]
[1010,"Strassen",40,{"$f":"IF(C8<>0,1/C8,0)","v":2.5000000000000001E-2}]
[1016,"Strassen, Erneuerungsunterhaltsinvestitionen",10,{"$f":"IF(C9<>0,1/C9,0)","v":0.1}]
[1020,"Gewässerverbauungen",50,0.02]
[1030,"Kanal- und Leitungsnetze",50,0.02]
[1035,"Übrige Tiefbauten",30,3.3333333333333333E-2]
[1036,"Übrige Tiefbauten, Erneuerungsunterhaltsinvestitionen",20,0.05]
[1040,"Hochbauten",33,3.0303030303030304E-2]
[1041,"Hochbauten, Erneuerungsunterhaltsinvestitionen",20,{"$f":"IF(C15<>0,1/C15,0)","v":0.05}]
[1045,"Kommunale Wohn- und Gewerbeliegenschaften",33,{"$f":"IF(C16<>0,1/C16,0)","v":3.0303030303030304E-2}]
[1050,"Waldungen",40,{"$f":"IF(C17<>0,1/C17,0)","v":2.5000000000000001E-2}]
[1060,"Mobiliar, Maschinen, Fahrzeuge, Ausstattungen",8,0.125]
[1061,"Spezialfahrzeuge",15,{"$f":"IF(C19<>0,1/C19,0)","v":6.6666666666666666E-2}]
[1065,"Informatik-/Kommunikationsanlagen",4,0.25]
[1070,"Sachanlagen im Bau VV",0,{"$f":"IF(C21<>0,1/C21,0)","v":0}]
[1090,"Übrige Sachanlagen",10,{"$f":"IF(C22<>0,1/C22,0)","v":0.1}]
[1095,"Sachanlagen mit Sofortabschreibung (z.B. Kulturgüter)",1,{"$f":"IF(C23<>0,1/C23,0)","v":1}]
[1200,"Software",5,0.2]
[1210,"Lizenzen, Nutzungsrechte, Markenrechte",5,0.2]
[1270,"Immaterielle Anlagen in Realisierung",0,{"$f":"IF(C26<>0,1/C26,0)","v":0}]
[1290,"Planungs- und Vermessungsausgaben ",10,{"$f":"IF(C27<>0,1/C27,0)","v":0.1}]
[1299,"Übrige immaterielle Anlagen",5,0.2]
[1400,"Darlehen",0,0]
[1410,"Darlehen ohne festgelegten Rückzahlungszeitpunkt",25,0.04]
[1411,"Einlagen in privatrechtliche Stiftungen und Vereine",25,0.04]
[1500,"Beteiligungen",0,0]
[1600,"Anschlussgebühren",40,2.5000000000000001E-2]
[1690,"Investitionsbeiträge (Ausgaben) mit unbekanntem Nutzungszweck",20,{"$f":"IF(C34<>0,1/C34,0)","v":0.05}]
[]
[1700,"Durchlaufende Beiträge",0,0]
[1890,"Investitionsbeiträge (Ausgaben) mit Sofortabschreibung",1,{"$f":"IF(C37<>0,1/C37,0)","v":1}]
[1900,"Übertragungen in die Laufende Rechnung",0,0]
[1910,"Übertragungen in Spezialfinanzierung",0,0]
[1990,"Veräusserte Objekte/Anlagen (Abgang)",0,0]
[1999,"ZZ_Undefinierte Objekte/Anlagen",0,0]
[]
[null,"Branche Wasserversorgung"]
[2100,"Wasserfassungen, Brunnenstuben",50,{"$f":"IF(C44<>0,1/C44,0)","v":0.02}]
[2200,"Wasseraufbereitungsanlagen",33,3.0303030303030304E-2]
[2300,"Wasser-Pumpwerke, Druckreduzier-, Messschächte",50,0.02]
[2400,"Wasserleitungen und Hydranten",70,1.4285714285714285E-2]
[2500,"Reservoire",66,1.5151515151515152E-2]
[2600,"Wasser-Mess-, Steuer-, Regelungsanlagen",20,0.05]
[]
[null,"Branche Abwasserbeseitigung"]
[3100,"Kanalnetz, Abwasserkanäle",70,{"$f":"IF(C52<>0,1/C52,0)","v":1.4285714285714285E-2}]
[3110,"Kanalnetz, Druckrohrleitungen",40,{"$f":"IF(C53<>0,1/C53,0)","v":2.5000000000000001E-2}]
[3200,"Abwasser-Sonderbauwerke, Allgemein",50,{"$f":"IF(C54<>0,1/C54,0)","v":0.02}]
[3210,"Abwasser-Sonderbauwerke, maschinelle Einrichtungen (Pumpen etc.)",15,6.6666666666666666E-2]
[3220,"Abwasser-Sonderbauwerke, Schieber, Pegel etc.",30,3.3333333333333333E-2]
[3300,"Abwasserreinigungsanlagen, baulicher Teil",35,{"$f":"IF(C57<>0,1/C57,0)","v":2.8571428571428571E-2}]
[3310,"Abwasserreinigungsanlagen, elektromechanischer Teil",15,{"$f":"IF(C58<>0,1/C58,0)","v":6.6666666666666666E-2}]
[3320,"Abwasserreinigungsanlagen, Schaltwarte (EMSRL)",10,0.1]
[3400,"Schlammbehandlung, baulicher Teil",40,{"$f":"IF(C60<>0,1/C60,0)","v":2.5000000000000001E-2}]
[3410,"Schlammbehandlung, maschineller Teil",15,{"$f":"IF(C61<>0,1/C61,0)","v":6.6666666666666666E-2}]
[3420,"Schlammbehandlung, Gasanlage",20,{"$f":"IF(C62<>0,1/C62,0)","v":0.05}]
[3430,"Schlammbehandlung, maschinelle Schlammentwässerung",12,8.3333333333333329E-2]
[3440,"Schlammbehandlung, natürliche Schlammentwässerung",35,2.8571428571428571E-2]

{"sheet":"BilanzkontenVV","index":18,"n_rows":132,"n_cols":4,"rows_kept":132,"cut":false,"hidden":false,"merged":[]}
[null,{"$f":"Basisdaten!$A$1","v":"Mustergemeinde – Restatement Verwaltungsvermögen per 31.12.2019 OHNE Aufwertung"}]
[null,"Kontenplan Bilanz, Verwaltungsvermögen"]
[]
["Stufe","Konto","Bezeichnung","Hinweise"]
[{"$f":"LEN(B5)","v":2},14,"Verwaltungsvermögen (VV)","Das Verwaltungsvermögen umfasst jene Vermögenswerte, die unmittelbar der öffentlichen Aufgabenerfüllung dienen.\n\nZugänge zum Verwaltungsvermögen können nur durch Aktivierung aus der Investitionsrechnung erfolgen.\n\nAbgänge erfolgen durch Abschreibung (planmässige und ausserplanmässige) sowie durch Übertragung in das Finanzvermögen bei Veräusserung oder Entwidmung.\n\nInvestitionseinnahmen vermindern die Bilanzwerte (Nettodarstellung)."]
[{"$f":"LEN(B6)","v":3},140,"Sachanlagen Verwaltungsvermögen","Je Sachgruppe wird ein Wertberichtigungskonto geführt."]
[{"$f":"LEN(B7)","v":4},1400,"Grundstücke VV","Nicht überbaute Grundstücke (Grünzonen, Parkanlagen, Bio- und Geotope, landwirtschaftliche Flächen, u.a.); im Baurecht abgetretene Grundstücke; \nÜberbaute Grundstücke (Verwaltungsliegenschaften, Sportanlagen u.a.); \nohne Grundstücke von Strassen, Wegen, Brücken [1401], Wasserbauten [1402], Waldungen [1405] und Alpen [1409].\n\nAktivierungen genutzter Anlagen aus Sachgruppe 500; Passivierungen aus Sachgruppe 600 sowie aus Sachgruppe 63."]
[7,"1400.00","Grundstücke allgemeiner Haushalt"]
[7,"1400.10","Grundstücke Eigenwirtschaftsbetriebe"]
[4,1401,"Strassen/Verkehrswege","Dem allgemeinen Verkehr offene Flächen inkl. Grundstücke der Strassenflächen.\n\nAktivierungen genutzter Anlagen aus Sachgruppe 501; Passivierungen aus Sachgruppe 601 sowie aus Sachgruppe 63."]
[7,"1401.00","Strassen/Verkehrswege allgemeiner Haushalt"]
[4,1402,"Wasserbau","Wasserverbauungen, Hochwasserschutz an Fliessgewässern und Seen, inkl. Grundstücke; eigentliche Wasserflächen (See, Fluss etc.) gelten nicht als Sachanlage.\n\nAktivierungen genutzter Anlagen aus Sachgruppe 502; Passivierungen aus Sachgruppe 602 sowie aus Sachgruppe 63."]
[7,"1402.00","Wasserbau allgemeiner Haushalt"]
[4,1403,"Übrige Tiefbauten","Kläranlagen, Kanalisationen, Deponien, Wasserversorgungsanlagen, Lawinenverbauungen etc. durch Detailkonto trennen.\n\nParzellierte Grundstücke unter Sachgruppe 1400 Grundstücke bilanzieren.\n\nAktivierungen genutzter Anlagen aus Sachgruppe 503; Passivierungen aus Sachgruppe 603 sowie aus Sachgruppe 63."]
[7,"1403.00","Tiefbauten allgemeiner Haushalt"]
[7,"1403.10","Tiefbauten Eigenwirtschaftsbetriebe"]
[4,1404,"Hochbauten","Gebäude aller Art inkl. Einrichtungen (Heizung, Gebäudetechnik, Installationen etc.) jedoch ohne Mobiliar.\n\nAktivierungen genutzter Anlagen aus Sachgruppe 504; Passivierungen aus Sachgruppe 604 sowie aus Sachgruppe 63."]
[7,"1404.00","Hochbauten allgemeiner Haushalt"]
[7,"1404.10","Hochbauten Eigenwirtschaftsbetriebe"]
[4,1405,"Waldungen","Baumbestand inkl. Grundstücke, Aufforstungen, Waldverbauungen und Entwässerung von Waldungen.\n\nAktivierungen genutzter Anlagen aus Sachgruppe 505; Passivierungen aus Sachgruppe 605 sowie aus Sachgruppe 63."]
[7,"1405.00","Waldungen allgemeiner Haushalt"]
[{"$f":"LEN(B22)","v":4},1406,"Mobilien VV","Fahrzeuge, Geräte, Maschinen, Anlagen, Informatikgeräte, etc.\n\nAktivierungen genutzter Anlagen aus Sachgruppe 506; Passivierungen aus Sachgruppe 606 sowie aus Sachgruppe 63."]
[7,"1406.00","Mobilien allgemeiner Haushalt"]
[7,"1406.10","Mobilien Eigenwirtschaftsbetriebe"]
[4,1407,"Anlagen im Bau VV","Aktivierung der jährlichen Investitionen im Verwaltungsvermögen, bevor die Anlage genutzt wird.\n\nMit Nutzungsbeginn wird unterjährig auf das entsprechende Bilanzkonto umgebucht."]
[7,"1407.00","Anlagen im Bau allgemeiner Haushalt"]
[7,"1407.10","Anlagen im Bau Eigenwirtschaftsbetriebe"]
[{"$f":"LEN(B28)","v":4},1409,"Übrige Sachanlagen","u.a. Alpen.\n\nAktivierung genutzter Anlagen der in Sachgruppe 509 erfassten Investitionsausgaben; Passivierung aus Sachgruppe 609 sowie aus Sachgruppe 63."]
[7,"1409.00","Übrige Sachanlagen allgemeiner Haushalt"]
[7,"1409.10","Übrige Sachanlagen Eigenwirtschaftsbetriebe"]
[3,142,"Immaterielle Anlagen","Je Sachgruppe wird ein Wertberichtigungskonto geführt."]
[4,1420,"Software","Anwender- und Betriebssoftware an denen ein Eigentum besteht. Mehrjährige Nutzungslizenzen von Software auf eigenen Anlagen.\n\nAktivierungen genutzter Anlagen aus Sachgruppe 520; Passivierung aus Sachgruppe 620 sowie aus Sachgruppe 63."]
[7,"1420.00","Software allgemeiner Haushalt"]
[7,"1420.10","Software Eigenwirtschaftsbetriebe"]
[4,1421,"Lizenzen, Nutzungsrechte, Markenrechte","Mehrjährige erworbene Lizenzen und Nutzungsrechte sowie gewährte Nutzungsrechte auf eigenen Marken und Entwicklungen.\n\nAktivierungen genutzter Anlagen aus Sachgruppe 521; Passivierung aus Sachgruppe 621 sowie aus Sachgruppe 63."]
[7,"1421.00","Lizenzen, Nutzungsrechte, Markenrechte allgemeiner Haushalt"]
[7,"1421.10","Lizenzen, Nutzungsrechte, Markenrechte Eigenwirtschaftsbetriebe"]
[4,1427,"Immaterielle Anlagen in Realisierung","Aktivierung der jährlichen Investitionen im Verwaltungsvermögen, bevor die immaterielle Anlage genutzt wird.\n\nMit Nutzungsbeginn wird unterjährig auf das entsprechende Bilanzkonto umgebucht.\n\nAktivierungen aus Sachgruppe 52 und Passivierungen aus Sachgruppe 63 am Jahresende von noch nicht genutzten Anlagen."]
[7,"1427.00","Immaterielle Anlagen in Realisierung allgemeiner Haushalt"]
[7,"1427.10","Immaterielle Anlagen in Realisierung Eigenwirtschaftsbetriebe"]
[4,1429,"Übrige immaterielle Anlagen","Materielle Enteignung, Planprojekte, Planungsausgaben, Orts- und Zonenplanung, GWP, GEP, Vermessung, ÖREB-Kataster.\n\nAktivierung genutzter Anlagen aus Sachgruppe 529; Passivierung aus Sachgruppe 629 sowie aus Sachgruppe 63."]
[7,"1429.00","Übrige immaterielle Anlagen allgemeiner Haushalt"]
[7,"1429.10","Übrige immaterielle Anlagen Eigenwirtschaftsbetriebe"]
[3,144,"Darlehen","Darlehen mit festgelegter Laufzeit und Rückzahlungspflicht."]
[4,1440,"Darlehen an Bund","Aktivierungen aus Sachgruppe 540; Passivierungen aus Sachgruppe 640."]
[7,"1440.00","Darlehen an den Bund allgemeiner Haushalt"]
[7,"1440.10","Darlehen an den Bund Eigenwirtschaftsbetriebe"]
[4,1441,"Darlehen an Kantone und Konkordate","Aktivierungen aus Sachgruppe 541; Passivierungen aus Sachgruppe 641."]
[7,"1441.00","Darlehen an Kantone und Konkordate allgemeiner Haushalt"]
[7,"1441.10","Darlehen an Kantone und Konkordate Eigenwirtschaftsbetriebe"]
[4,1442,"Darlehen an Gemeinden und Zweckverbände","Aktivierungen aus Sachgruppe 542; Passivierungen aus Sachgruppe 642."]
[7,"1442.00","Darlehen an Gemeinden und Zweckverbände allgemeiner Haushalt"]
[7,"1442.10","Darlehen an Gemeinden und Zweckverbände Eigenwirtschaftsbetriebe"]
[4,1443,"Darlehen an öffentliche Sozialversicherungen","Öffentliche Sozialversicherungen sind: AHV, IV, EO, ALV.\n\nDie Sozialversicherungsanstalten, AHV-Ausgleichskassen und Arbeitslosenkassen der Kantone und Berufsverbände gelten als öffentliche Unternehmungen.\n\nAktivierungen aus Sachgruppe 543; Passivierungen aus Sachgruppe 643."]
[7,"1443.00","Darlehen an öffentliche Sozialversicherungen allgemeiner Haushalt"]
[7,"1443.10","Darlehen an öffentliche Sozialversicherungen Eigenwirtschaftsbetriebe"]
[{"$f":"LEN(B57)","v":4},1444,"Darlehen an öffentliche Unternehmungen","Öffentliche Unternehmungen sind Unternehmen und Anstalten mit mehr als 50% Eigentum der öffentlichen Hand, unabhängig davon, ob die Unternehmung öffentliche Aufgaben erfüllt oder nicht.\n\nAktivierungen aus Sachgruppe 544; Passivierungen aus Sachgruppe 644."]
[7,"1444.00","Darlehen an öffentliche Unternehmungen allgemeiner Haushalt"]
[7,"1444.10","Darlehen an öffentliche Unternehmungen Eigenwirtschaftsbetriebe"]
[4,1445,"Darlehen an private Unternehmungen","Private Unternehmungen des privaten Rechts.\n\nAktivierungen aus Sachgruppe 545; Passivierungen aus Sachgruppe 645."]
[7,"1445.00","Darlehen an private Unternehmungen allgemeiner Haushalt"]
[7,"1445.10","Darlehen an private Unternehmungen Eigenwirtschaftsbetriebe"]
[4,1446,"Darlehen an private Organisationen ohne Erwerbszweck","Organisationen ohne Erwerbsweck sind in der Regel von Ertrags- und Vermögenssteuern befreit.\n\nAktivierungen aus Sachgruppe 546; Passivierungen aus Sachgruppe 646."]
[7,"1446.00","Darlehen an private Organisationen ohne Erwerbszweck allgemeiner Haushalt"]
[7,"1446.10","Darlehen an private Organisationen ohne Erwerbszweck Eigenwirtschaftsbetriebe"]
[4,1447,"Darlehen an private Haushalte","Aktivierungen aus Sachgruppe 547; Passivierungen aus Sachgruppe 647."]
[7,"1447.00","Darlehen an private Haushalte allgemeiner Haushalt"]
[7,"1447.10","Darlehen an private Haushalte Eigenwirtschaftsbetriebe"]
[4,1448,"Darlehen an das Ausland","Aktivierungen aus Sachgruppe 548; Passivierungen aus Sachgruppe 648."]
[7,"1448.00","Darlehen an das Ausland allgemeiner Haushalt"]
[7,"1448.10","Darlehen an das Ausland Eigenwirtschaftsbetriebe"]
[3,145,"Beteiligungen, Grundkapitalien","Beteiligungen aller Art, die (Mit-)-Eigentümerrechte begründen."]
[4,1450,"Beteiligungen am Bund","Position der Vollständigkeit halber aufgeführt. Beteiligungsmöglichkeiten am Bund existieren nicht."]
[7,"1450.00","Beteiligungen am Bund allgemeiner Haushalt"]
[7,"1450.10","Beteiligungen am Bund Eigenwirtschaftsbetriebe"]
[4,1451,"Beteiligungen an Kantonen und Konkordaten","Beteiligungen (Grundkapitalien) an Konkordaten und anderen von Kantonen gemeinsam getragenen Einrichtungen, die nicht als öffentlich-rechtliche Unternehmungen ausgestaltet sind. Nicht aber Investitionsbeiträge an gemeinsam betriebene Einrichtungen.\n\nAktivierungen aus Sachgruppe 551; Passivierungen aus Sachgruppe 651."]
[7,"1451.00","Beteiligungen an Kantonen und Konkordaten allgemeiner Haushalt"]
[7,"1451.10","Beteiligungen an Kantonen und Konkordaten Eigenwirtschaftsbetriebe"]
[4,1452,"Beteiligungen an Gemeinden und Zweckverbänden","Beteiligung (Grundkapitalien) an Zweckverbänden und anderen von Gemeinden gemeinsam getragenen Einrichtungen.\n\nAktivierungen aus Sachgruppe 552; Passivierungen aus Sachgruppe 652."]
[7,"1452.00","Beteiligungen an Gemeinden und Zweckverbänden allgemeiner Haushalt"]
[7,"1452.10","Beteiligungen an Gemeinden und Zweckverbänden Eigenwirtschaftsbetriebe"]
[4,1453,"Beteiligungen an öffentlichen Sozialversicherungen","Position der Vollständigkeit halber aufgeführt. Beteiligungsmöglichkeiten an öffentlichen Sozialversicherungen existieren nicht.\n\nDie Sozialversicherungsanstalten, AHV-Ausgleichskassen und Arbeitslosenkassen der Kantone und Berufsverbände gelten als öffentliche Unternehmungen."]
[7,"1453.00","Beteiligungen an öffentlichen Sozialversicherungen allgemeiner Haushalt"]
[7,"1453.10","Beteiligungen an öffentlichen Sozialversicherungen Eigenwirtschaftsbetriebe"]
[4,1454,"Beteiligungen an öffentlichen Unternehmungen","Nationalbank, Kantonalbanken, Swisslos, Sozialversicherungsanstalten, Unternehmen mit mehr als 50% Eigentum der öffentlichen Hand.\n\nAktivierungen aus Sachgruppe 554; Passivierungen aus Sachgruppe 654."]
[7,"1454.00","Beteiligungen an öffentlichen Unternehmungen allgemeiner Haushalt"]
[7,"1454.10","Beteiligungen an öffentlichen Unternehmungen Eigenwirtschaftsbetriebe"]
[4,1455,"Beteiligungen an privaten Unternehmungen","Private Unternehmen des privaten Rechts.\n\nAktivierungen aus Sachgruppe 555; Passivierungen aus Sachgruppe 655."]
[7,"1455.00","Beteiligungen an privaten Unternehmungen allgemeiner Haushalt"]
[7,"1455.10","Beteiligungen an privaten Unternehmungen Eigenwirtschaftsbetriebe"]
[4,1456,"Beteiligungen an privaten Organisationen ohne Erwerbszweck","Private Organisationen ohne Erwerbszweck sind in der Regel von Steuern befreit.\n\nAktivierungen aus Sachgruppe 556; Passivierungen aus Sachgruppe 656."]
[7,"1456.00","Beteiligungen an privaten Organisationen ohne Erwerbszweck allgemeiner Haushalt"]
[7,"1456.10","Beteiligungen an privaten Organisationen ohne Erwerbszweck Eigenwirtschaftsbetriebe"]
[4,1457,"Beteiligungen an privaten Haushalten","Konto aus systematischen Gründen aufgeführt. Beteiligungsmöglichkeiten an privaten Haushalten existieren nicht."]
[7,"1457.00","Beteiligungen an privaten Haushalten allgemeiner Haushalt"]
[7,"1457.10","Beteiligungen an privaten Haushalten Eigenwirtschaftsbetriebe"]
[4,1458,"Beteiligungen im Ausland","Aktivierungen aus Sachgruppe 558; Passivierungen aus Sachgruppe 658."]
[7,"1458.00","Beteiligungen im Ausland allgemeiner Haushalt"]
[7,"1458.10","Beteiligungen im Ausland Eigenwirtschaftsbetriebe"]
[3,146,"Investitionsbeiträge","Investitionsbeiträge sind geldwerte Leistungen, mit denen beim Empfänger der Beiträge dauerhafte Vermögenswerte mit Investitionscharakter begründet werden.\n\nJe Sachgruppe wird ein Wertberichtigungskonto geführt."]
[4,1460,"Investitionsbeiträge an den Bund","Aktivierungen genutzter Anlagen aus Sachgruppe 560; Passivierungen aus Sachgruppe 660."]
[7,"1460.00","Investitionsbeiträge an den Bund allgemeiner Haushalt"]
[7,"1460.10","Investitionsbeiträge an den Bund Eigenwirtschaftsbetriebe"]
[4,1461,"Investitionsbeiträge an Kantone und Konkordate","Aktivierungen genutzter Anlagen aus Sachgruppe 561; Passivierungen aus Sachgruppe 661."]
[7,"1461.00","Investitionsbeiträge an Kantone und Konkordate allgemeiner Haushalt"]
[7,"1461.10","Investitionsbeiträge an Kantone und Konkordate Eigenwirtschaftsbetriebe"]
[4,1462,"Investitionsbeiträge an Gemeinden und Zweckverbände","Aktivierungen genutzter Anlagen aus Sachgruppe 562; Passivierungen aus Sachgruppe 662."]
[7,"1462.00","Investitionsbeiträge an Gemeinden und Zweckverbände allgemeiner Haushalt"]
[7,"1462.10","Investitionsbeiträge an Gemeinden und Zweckverbände Eigenwirtschaftsbetriebe"]
[4,1463,"Investitionsbeiträge an öffentliche Sozialversicherungen","Aktivierungen genutzter Anlagen aus Sachgruppe 563; Passivierungen aus Sachgruppe 663."]
[7,"1463.00","Investitionsbeiträge an öffentliche Sozialversicherungen allgemeiner Haushalt"]
[7,"1463.10","Investitionsbeiträge an öffentliche Sozialversicherungen Eigenwirtschaftsbetriebe"]
[{"$f":"LEN(B113)","v":4},1464,"Investitionsbeiträge an öffentliche Unternehmungen","Aktivierungen genutzter Anlagen aus Sachgruppe 564; Passivierungen aus Sachgruppe 664."]
[7,"1464.00","Investitionsbeiträge an öffentliche Unternehmungen allgemeiner Haushalt"]
[7,"1464.10","Investitionsbeiträge an öffentliche Unternehmungen Eigenwirtschaftsbetriebe"]
[4,1465,"Investitionsbeiträge an private Unternehmungen","Aktivierungen genutzter Anlagen aus Sachgruppe 565; Passivierungen aus Sachgruppe 665."]
[7,"1465.00","Investitionsbeiträge an private Unternehmungen allgemeiner Haushalt"]
[7,"1465.10","Investitionsbeiträge an private Unternehmungen Eigenwirtschaftsbetriebe"]
[4,1466,"Investitionsbeiträge an private Organisationen ohne Erwerbszweck","Aktivierungen genutzter Anlagen aus Sachgruppe 566; Passivierungen aus Sachgruppe 666."]
[7,"1466.00","Investitionsbeiträge an private Organisationen ohne Erwerbszweck allgemeiner Haushalt"]
[7,"1466.10","Investitionsbeiträge an private Organisationen ohne Erwerbszweck Eigenwirtschaftsbetriebe"]
[4,1467,"Investitionsbeiträge an private Haushalte","Aktivierungen genutzter Anlagen aus Sachgruppe 567; Passivierungen aus Sachgruppe 667."]
[7,"1467.00","Investitionsbeiträge an private Haushalte allgemeiner Haushalt"]
[7,"1467.10","Investitionsbeiträge an private Haushalte Eigenwirtschaftsbetriebe"]
[4,1468,"Investitionsbeiträge an das Ausland","Aktivierungen genutzter Anlagen aus Sachgruppe 568; Passivierungen aus Sachgruppe 668."]
[7,"1468.00","Investitionsbeiträge an das Ausland allgemeiner Haushalt"]
[7,"1468.10","Investitionsbeiträge an das Ausland Eigenwirtschaftsbetriebe"]
[4,1469,"Investitionsbeiträge an Anlagen im Bau","Aktivierungen aus allen Sachgruppen 56x; Passivierungen aus allen Sachgruppen 66x, wenn die finanzierte Anlage noch nicht genutzt wird."]
[7,"1469.00","Investitionsbeiträge an Anlagen im Bau allgemeiner Haushalt"]
[7,"1469.10","Investitionsbeiträge an Anlagen im Bau Eigenwirtschaftsbetriebe",""]
[{"$f":"LEN(B131)","v":1},"9","Ausgeschiedene Anlagen"]
[{"$f":"LEN(B132)","v":7},"9999.99","Ausgeschiedene Anlagen"]

{"sheet":"Funktionen","index":19,"n_rows":218,"n_cols":5,"rows_kept":218,"cut":false,"hidden":false,"merged":[]}
[null,null,{"$f":"Basisdaten!$A$1","v":"Mustergemeinde – Restatement Verwaltungsvermögen per 31.12.2019 OHNE Aufwertung"}]
[null,null,"Funktionale Gliederung"]
[]
["CF","Stufe","Fkt","Bezeichnung","Hinweise"]
[{"$f":"IF(B5<=4,1,0)","v":1},{"$f":"LEN(C5)","v":1},"0","ALLGEMEINE VERWALTUNG"]
[1,{"$f":"LEN(C6)","v":2},"01","Legislative und Exekutive"]
[1,4,"0110","Legislative","Gemeindeversammlungen, Grosser Gemeinderat, Gemeindeparlament, Abstimmungen, Referendum, Wahlen, Urnendienst, Stimmenzähler, Wahlbüro, Geschäftsprüfungskommission, Rechnungsprüfungskommission, Buchprüfungskosten."]
[1,4,"0120","Exekutive","Gemeinderat, Stadtrat, gemeinde- und stadträtliche Kommissionen (soweit nicht eine andere funktionale Zuordnung gegeben ist), Jungbürgerfeier, Neuzuzügertag."]
[1,2,"02","Allgemeine Dienste"]
[1,4,"0210","Finanz- und Steuerverwaltung","Finanzverwaltung, Gemeindesteueramt, Finanzkommission, Steuerkommission, Steuerbezugskosten, Steuerbussen, Bezugsprovision für Steuern, Bank- und Postspesen im Zahlungsverkehr."]
[1,4,"0220","Allgemeine Dienste, übrige","Gemeindekanzlei, Personalamt, Bauverwaltung, Baukommission, Bausekretariat, Baupolizei, Datenschutz (sofern funktionsübergreifende Dienststelle), IT, Rechenzentrum, Materialzentrale, Gemeindearchiv, Volkszählung, Versicherungswesen (sofern funktionsübergreifende Dienststelle), Liegenschaftsverwaltung (sofern in dieser Funktion Liegenschaften des Verwaltungs- und Finanzvermögens verwaltet werden; sonst in betreffender Funktion), Gemeindeverbandsbeitrag."]
[1,4,"0290","Verwaltungsliegenschaften, übrige","Verwaltungsgebäude, Gemeindehaus, Gemeindesaal, Mehrzweckgebäude (sofern nicht für bestimmte Aufgabe), alle übrigen öffentlichen Gebäude, soweit nicht eine andere funktionale Zuordnung gegeben ist. Büroraummiete (sofern nicht für bestimmte Aufgabe)."]
[1,1,"1","ÖFFENTLICHE ORDNUNG UND SICHERHEIT"]
[1,2,"11","Öffentliche Sicherheit"]
[1,4,"1110","Polizei","Stadtpolizei, Gemeindepolizei, Kantonspolizei, Seepolizei, Sicherheitsdienste, Bewachungsdienste, Securitas, Hundekontrolle, Bootskontrolle, Fundbüro."]
[1,4,"1120","Verkehrssicherheit","Regelung und Kontrolle des Strassenverkehrs, Strassenpolizei, Velokontrolle, Verkehrszählung, Parkbussen, Verkehrsbussen \n[Luftfahrtsicherheit siehe Funktion 6320]."]
[1,2,"12","Rechtsprechung"]
[1,4,"1200","Rechtsprechung","Friedensrichteramt."]
[1,2,"14","Allgemeines Rechtswesen"]
[1,4,"1400","Allgemeines Rechtswesen","Einwohnerkontrolle, Zivilstandsamt, Kindes- und Erwachsenenschutzbehörde, Fremdenpolizei, Gemeindeammann- und Betreibungsamt, Konkursamt, Eichmeister, Kataster- und Vermessungswesen, Patentwesen, Ombudsstelle, Fachstelle für Gleichstellung, Rechtsberatung, Mieterschutz, Bürgerrechtswesen, Einbürgerungen, Plakatwesen, Marktwesen, Gemeindewaage."]
[1,4,"1408","Regionales Zivilstandsamt","Regionale Zivilstandsämter (Anschlussverträge)."]
[1,4,"1409","Regionales Gemeindeammann- und Betreibungsamt","Regionale Gemeindeammann- und Betreibungsämter (Anschlussverträge)."]
[1,2,"15","Feuerwehr"]
[1,4,"1500","Feuerwehr","Feuerwehr, Ölwehr, Brandverhütung, Feuerschau, Feuerpolizei, Heustockkontrolle, Katastropheneinsätze, Feuerlöschgeräte und -einrichtungen, Hydranten (wenn nicht Funktion 7101 zugeordnet), Löschwasserweiher."]
[1,4,"1509","Regionale Feuerwehrorganisation","Regionale Feuerwehren (Anschlussverträge)."]
[1,2,"16","Verteidigung"]
[1,4,"1610","Militärische Verteidigung","Schiessstände, Schiessanlagen, obligatorisches Schiessen, Sektionschef, Ortsquartiermeister, Pferdestellung, Truppeneinquartierungen, Rekrutierungen, Inspektionen, Entlassung aus der Wehrpflicht, militärische Vereine."]
[1,4,"1620","Zivilschutz","Zivilschutzorganisationen, Kurswesen, Zivilschutzmaterial, Zivilschutzbauten, Beiträge an Schutzraumbauten \n[Pflichtlagerhaltung siehe Funktion 8500]."]
[1,4,"1621","Ziviler Gemeindeführungsstab","Katastrophenorganisation."]
[1,4,"1629","Regionale Zivilschutzorganisation","Regionale Zivilschutzorganisationen (Anschlussverträge)."]
[1,1,"2","BILDUNG"]
[1,2,"21","Obligatorische Schule"]
[1,4,"2110","Kindergarten","Allgemeiner Kindergartenbetrieb inkl. ISR, IF und Betreuung im Rahmen der Blockzeiten, Lehrtätigkeit (Unterricht) an Tageskindergärten, Aufnahmeunterricht, DaZ-Unterricht, Kleinklassen, Nachhilfe- und Logopädieunterricht, Therapien \n[Betreuung ausserhalb Blockzeiten siehe Funktion 2180; Kommissionen und Verwaltung siehe Funktion 2190]."]
[1,4,"2120","Primarstufe","Allgemeiner Primarschulbetrieb inkl. ISR, IF, Begabtenförderung und Betreuung im Rahmen der Blockzeiten, Lehrtätigkeit (Unterricht) an Tagesschulen, Aufnahmeunterricht, DaZ-Unterricht, Kleinklassen, textiles Werken, Aufgabenhilfe, Nachhilfe- und Logopädieunterricht, Therapien \n[Betreuung ausserhalb Blockzeiten siehe Funktion 2180; Kommissionen und Verwaltung siehe Funktion 2190]."]
[1,4,"2130","Sekundarstufe","Allgemeiner Betrieb der Sekundarschule inkl. ISR, IF, Begabtenförderung und Betreuung im Rahmen der Blockzeiten, Lehrtätigkeit (Unterricht) an Tagesschulen, Sprachlabor, Berufswahlklassen, Berufsvorbereitungsjahre, Aufnahmeunterricht, DaZ-Unterricht, Kleinklassen, textiles Werken, Aufgabenhilfe, Nachhilfe- und Logopädieunterricht, Therapien \n[Betreuung ausserhalb Blockzeiten siehe Funktion 2180; Kommissionen und Verwaltung siehe Funktion 2190]."]
[1,4,"2140","Musikschulen","Musikschulen auf Volksschulstufe, Beitragsleistungen an Musikschulen."]
[1,4,"2170","Schulliegenschaften","Verwaltung, Bau, Betrieb und Unterhalt von Schulgebäuden; Kindergartengebäude, Schulhäuser, Turnhallen, Aussenanlagen, übrige Unterrichtsgebäude und -räumlichkeiten, Ferienheime der Schule \n[andere Ferienheime siehe Funktion 3420; Liegenschaften des Finanzvermögens siehe Funktion 9630]."]
[1,4,"2180","Tagesbetreuung","Betreuungs- und Verpflegungsangebote für Kinder und Jugendliche im Rahmen der Volksschule (z.B. Tagesschulen {ohne Aufwendungen für die Lehrtätigkeit}, Schülerclubs, Schülerhorte, Mittagstische, Betreuungsangebote während der Randstunden, Tagesfamilien), Beitragsleistungen an solche Angebote \n[Kinderhorte und Kinderkrippen siehe Funktion 5451]."]
[1,4,"2190","Schulleitung und Schulverwaltung","Schulpflege, Schulkommissionen, Kindergartenkommission, Schulleitungsaufwand (ohne Lehrtätigkeit), Schulverwaltung, Schulsekretariat, Schulgutsverwaltung.\nMögliche Aufteilung: 2190 Schulleitung, 2191 Schulverwaltung."]
[1,4,"2192","Volksschule, Sonstiges","Examenkosten, Schülertransporte, Schulbus, Schülerlotsendienst, Schulpsychologischer Dienst, Schüler- und Lehrerbibliothek, Unfall- und Haftpflichtversicherungen für Schüler und Lehrer, Schulveranstaltungen, Jugendtag, Schulsporttag, Schulsozialarbeit, Verkehrserziehung."]
[1,2,"22","Sonderschulen"]
[1,4,"2200","Sonderschulen","Sprachheilschulen, heilpädagogische Schulen inkl. Betreuung, Behindertenschulen, Heimversorgungen, Integrierte Sonderschulung in der Verantwortung der Sonderschule (ISS), Leistungen im Bereich der heilpädagogischen Früherziehung \n[Integrierte Sonderschulung in der Verantwortung der Regelschule {ISR}, Integrative Förderung {IF}, Aufnahmeunterricht, DaZ-Unterricht, Kleinklassen, Nachhilfe- und Logopädieunterricht, Therapien siehe Funktionen 2110, 2120, 2130]."]
[1,2,"23","Berufliche Grundbildung"]
[1,4,"2300","Berufliche Grundbildung","Schulgelder und Beiträge an Berufsschulen (landwirtschaftliche Berufe, industriell-gewerbliche Berufe, kaufmännische Berufe, Pflegeberufe), Stipendien an Schüler, Kosten von eigenen Berufsschulen."]
[1,2,"25","Allgemeinbildende Schulen"]
[1,4,"2510","Gymnasiale Maturitätsschulen","Verwaltung, Aufsicht, Betrieb oder Unterstützung von Schulen und anderen Institutionen, die Unterrichtsdienstleistungen auf oberer Sekundarstufe bzw. Bildungsstufe 3 gemäss ISCED-97 bereitstellen; Stipendien, Zuschüsse, Darlehen und Geldzuwendungen zur Unterstützung für Schüler, die eine Ausbildung auf oberer Sekundarstufe bzw. Bildungsstufe 3 gemäss ISCED-97 verfolgen; Ausserschulische Unterrichtsdienstleistungen für Erwachsene und junge Menschen im oberen Sekundarbereich [Berufsmaturität siehe Funktion 2300]; gymnasiale Maturitätsschulen."]
[1,4,"2520","Fachmittelschulen und andere allgemeinbildende Schulen","Fachmittelschulen (früher Diplommittelschulen) bieten einen erweiterten Ausbildungsgang an, der gezielt auf tertiäre Berufsausbildungen (Ausbildungen an Höheren Fachschulen oder Fachhochschulen) vorbereitet. Bereitstellung von Unterrichtsdienstleistungen auf oberer Sekundarstufe bzw. Bildungsstufe 3 gemäss ISCED-97 [Berufsmaturität siehe Funktion 2300]; Fachmittelschulen, andere allgemeinbildende Schulen."]
[1,2,"29","Übriges Bildungswesen"]
[1,4,"2990","Bildung, Übriges","Berufsberatung, Schulvereine, Erziehungsvereine, Elternschulung, Erwachsenenbildungskurse, Volkshochschule, hauswirtschaftliche Fortbildungskurse, alle Weiterbildungskurse nach Abschluss der obligatorischen Schulzeit."]
[1,1,"3","KULTUR, SPORT UND FREIZEIT"]
[1,2,"31","Kulturerbe"]
[1,4,"3110","Museen und bildende Kunst","Museen, Freilichtmuseum, Ortsmuseum, historische Archive, Kunstinstitute, Verkehrshaus der Schweiz, Förderung von Kunstschaffenden \n[Archivierung siehe Funktion 0220]."]
[1,4,"3120","Denkmalpflege und Heimatschutz","Archäologische Untersuchungen, Ausgrabungen, Restaurierungen, Kunstdenkmäler, Burgen und Schlösser, Heimatschutz, Kulturgüterschutz, Erhaltung des Ortsbildes."]
[1,2,"32","Kultur, übrige"]
[1,4,"3210","Bibliotheken","Gemeindebibliothek, Lesegesellschaft."]
[1,4,"3220","Konzert und Theater","Theater, Musik, Tanz, Musicals, Opern, Zirkus."]
[1,4,"3290","Kultur, Übriges","Kulturpflege, Kulturkommission, Dorfkultur, Dorfgeschichte, Dorfchronist, Kunst- und Trachtenvereine, Bundesfeier, Stadthalle (sofern keine andere funktionale Zuordnung gegeben ist), Kongresse, Kongresshaus, zoologische oder botanische Gärten, Aquarien, Waldlehrpfade und ähnliche Institutionen."]
[1,2,"33","Medien"]
[1,4,"3310","Film und Kino","Film, Kino."]
[1,4,"3320","Massenmedien","Fernsehen, Radio, Presse, Dorfzeitung, Bücher, Multimedia."]
[1,4,"3321","Antennen- und Kabelanlagen (Gemeindebetrieb)","Bau-, Betriebs- und Unterhaltskosten von eigenen Gemeinschaftsantennenanlagen und Kabelanlagen für Radio und Fernsehen, Beteiligungskosten an gemeinsam betriebenen Anlagen \n[Kommunikationsnetzwerke/Glasfasernetze siehe Funktion 6401]."]
[1,2,"34","Sport und Freizeit"]
[1,4,"3410","Sport","Bojenfelder, Bootshafen, Sportanlagen, Schwimm- und Hallenbäder, Eisbahnen, Saunabetriebe, Schwimm- und Turnkurse (ohne Schulsport), Jugend und Sport, allgemeine Sportanlässe, Vita-Parcours, Reitwege, Beiträge an Sport- und Schiessvereine \n[Sporteinrichtungen, die mit Institutionen des Bildungswesens verbunden sind siehe Funktion 2170]."]
[1,4,"3420","Freizeit","Grünzonen, Parkanlagen, Rasen- und Robinsonspielplätze, Wanderwege, Uferwege und Ufergestaltung, Stadtgärtnerei, Familiengärten, Campingplätze, Spielplätze, Ferienheime, Freizeitzentren \n[zoologische oder botanische Gärten, Aquarien, Waldlehrpfade und ähnliche Institutionen siehe Funktion 3290; Freizeiteinrichtungen, die mit Institutionen des Bildungswesens verbunden sind siehe Funktion 2170]."]
[1,2,"35","Kirchen und religiöse Angelegenheiten"]
[1,4,"3500","Kirchen und religiöse Angelegenheiten","Verwaltung, Betrieb oder Unterstützung von Kirchen und religiösen Angelegenheiten."]
[1,1,"4","GESUNDHEIT"]
[1,2,"41","Spitäler, Kranken- und Pflegeheime"]
[{"$f":"IF(B69<=4,1,0)","v":1},4,"4110","Spitäler","Bau, Betrieb, Unterhalt oder Unterstützung von Anstalten, die der stationären Behandlung akuter Krankheiten oder der stationären Durchführung von Massnahmen der medizinischen Rehabilitation dienen; Spitäler, Krankenhäuser."]
[1,{"$f":"LEN(C70)","v":4},"4120","Kranken-, Alters- und Pflegeheime","Bau, Betrieb, Unterhalt oder Unterstützung von Institutionen mit 24-Stunden-Betrieb, in denen Personen zur stationären Behandlung oder Betreuung aufgenommen werden. Die Einweisung kann aus medizinischen und/oder sozialen Gründen erfolgen und ist in der Regel auf einen längerfristigen Zeitraum angelegt; Kranken- und Pflegeheime, Erholungsheime, Heilbäder, Altersheime, Alterssiedlungen, Bürgerheime, Alterswohnungen mit Pflegeangebot \n[Alterswohnungen, Alterssiedlungen ohne medizinische Betreuung und ohne Pflege siehe Funktion 5340]."]
[1,4,"4125","Pflegefinanzierung Kranken-, Alters- und Pflegeheime","Beiträge an Leistungen der Langzeitpflege sowie der Akut- und Übergangspflege."]
[1,4,"4130","Psychiatrische Kliniken","Bau, Betrieb, Unterhalt oder Unterstützung von Spitäler oder Kliniken, welche sich auf den medizinischen Fachbereich der Psychiatrie spezialisiert haben; Psychiatrische Kliniken, Kinderpsychiatrie."]
[1,2,"42","Ambulante Krankenpflege"]
[1,4,"4210","Ambulante Krankenpflege","Spitalexterne Krankenpflege (Spitex), Krankenmobilien, Hauspflege, Hebammen, Heimpflege, Mahlzeitendienst, Mütter- und Väterberatung, Samaritervereine, Schweizerisches Rotes Kreuz."]
[1,4,"4215","Pflegefinanzierung ambulante Krankenpflege (Spitex)","Beiträge an Pflegeleistungen der ambulanten Krankenpflege (Spitex), an nichtpflegerische Spitex-Leistungen sowie der Akut- und Übergangspflege."]
[1,4,"4220","Rettungsdienste","Ambulanzen, Sanitätspolizei, Rettungsflugwacht, Seerettungsdienst, Krankentransporte."]
[1,2,"43","Gesundheitsprävention"]
[1,4,"4310","Alkohol- und Drogenprävention","Prophylaktische und therapeutische Massnahmen; Suchtprävention, Abstinentenvereine und -verbände, Alkohol- und Drogenprävention, Drogenstation, Entziehungsanstalten, therapeutische Wohngemeinschaften \n[Soziale Unterstützung von Alkohol- und Drogenabhängigen siehe Funktion 5720]."]
[1,4,"4320","Krankheitsbekämpfung, übrige","Krankheitsbekämpfung, Epidemiologie, Impfungen, Schirmbildaktionen, Beitragsleistungen an Institutionen wie Rheumaliga, Krebsliga usw."]
[1,4,"4330","Schulgesundheitsdienst","Ärztliche Untersuchungen von Schulkindern, Schularzt, Schulzahnarzt, Schulapotheke, Schulhygiene, Dentalhygiene, Schulzahnklinik."]
[1,4,"4340","Lebensmittelkontrolle","Fleischschau, Pilzkontrolle, Lebensmittel- und Trinkwasseruntersuchungen, Lebensmittelinspektor."]
[1,2,"49","Gesundheitswesen, Übriges"]
[1,4,"4900","Gesundheitswesen, übriges","Desinfektionen, Hygienemassnahmen, Gesundheitskommission, Gesundheitsbehörde, Gesundheitsberatung, ärztlicher Notfalldienst."]
[1,1,"5","SOZIALE SICHERHEIT"]
[1,2,"51","Krankheit und Unfall"]
[1,4,"5110","Krankenversicherung","Verwaltungsaufwand für die Prämienverbilligung der Krankenversicherung."]
[1,4,"5120","Prämienverbilligungen","Beiträge zur Verbilligung von Prämien der obligatorischen Kranken- und Unfallversicherung; Krankenkassen-Prämienverbilligungen, Krankenkassenbeiträge für Bedürftige, Eingelöste Verlustscheine."]
[1,4,"5130","Unfallversicherungen","Verwaltung, Betrieb oder Unterstützung gemäss Bundesgesetz vom 20. März 1981 über die Unfallversicherung (UVG) {ohne Arbeitgeberbeiträge}; Unfallversicherung."]
[1,2,"52","Invalidität"]
[1,4,"5220","Ergänzungsleistungen IV","Ergänzungsleistungen zur IV (ohne Krankenkassenprämien) \n[Ergänzungsleistungen zur AHV siehe Funktion 5320; Kantonalrechtliche Zuschüsse, kantonale Beihilfen zur IV und Gemeindezuschüsse zu kantonalen Beihilfen siehe Funktion 5710]."]
[1,4,"5230","Invalidenheime","Bau, Betrieb, Unterhalt oder Unterstützung von Einrichtungen für die Unterbringung, Beschäftigung, Betreuung und Förderung von invaliden Menschen; Invalidenheime, Eingliederungsstätten, geschützte Werkstätten, Beiträge an Blindenheime."]
[1,4,"5240","Leistungen an Invalide","Leistungen an Invalide (soweit keine Zuordnung zu Funktionen 5220 und 5230 gegeben ist), Invalidenfürsorge, Beiträge an Vereinigungen von Invaliden, Cerebralgeschädigten, Gebrechlichen, Kinderlähmungskranken."]
[1,2,"53","Alter und Hinterlassene"]
[1,4,"5310","Alters- und Hinterlassenenversicherung AHV","AHV-Zweigstelle der Gemeinde, AHV-Beiträge der öffentlichen Hand (ohne Arbeitgeberbeiträge), AHV-Beiträge für Nichterwerbstätige."]
[1,4,"5320","Ergänzungsleistungen AHV","Ergänzungsleistungen zur AHV (ohne Krankenkassenprämien) \n[Ergänzungsleistungen zur IV siehe Funktion 5220; Kantonalrechtliche Zuschüsse, kantonale Beihilfen zur AHV und Gemeindezuschüsse zu kantonalen Beihilfen siehe Funktion 5710]."]
[1,4,"5330","Leistungen an Pensionierte","Ruhegehälter, Pensionsleistungen, Überbrückungsrenten, Teuerungszulagen für Pensionierte."]
[1,4,"5340","Wohnen im Alter (ohne Pflege)","Altersheime, Altersresidenzen, Alterswohnungen, Alterssiedlungen (ohne medizinische Betreuung und ohne Pflege) \n[Pflegeheime und Altersheime mit Pflege siehe Funktion 4120]."]
[1,4,"5350","Leistungen an das Alter","Dienstleistungen und Beiträge für das Alter (soweit keine Zuordnung zu Funktionen 5310 bis 5340 gegeben ist), Altersfürsorge, Hinterlassenenfürsorge, Stiftung für das Alter, Pro Senectute usw."]
[1,2,"54","Familie und Jugend"]
[1,4,"5430","Alimentenbevorschussung und -inkasso","Alimentenbevorschussungen, Alimenteninkasso."]
[1,4,"5440","Jugendschutz","Jugendämter, Jugendsekretariate, Jugendfürsorge, Jugendarbeit, Jugendlokale, Pro Juventute, Beitragsleistungen an solche Institutionen\n[Schulsozialarbeit siehe Funktion 2192]."]
[1,4,"5441","Kinder- und Jugendheime","Kinder- und Jugendheime, Erziehungsheime, Bau, Betrieb und Unterhalt von gemeindeeigenen Heimen sowie Beitragsleistungen an solche."]
[1,4,"5450","Leistungen an Familien","Eheberatung, Familienberatung, Familienschutz, Familienhilfe."]
[1,4,"5451","Kinderkrippen und Kinderhorte","Professionell geführte Betreuungseinrichtungen für Kinder, Beitragsleistungen an solche Institutionen; Spielgruppen \n[Tagesbetreuung, die mit dem Bereich Bildung verbunden ist, siehe Funktion 2180]."]
[1,2,"55","Arbeitslosigkeit"]
[1,4,"5520","Leistungen an Arbeitslose","Individuelle Leistungen an Arbeitslose; Arbeitslosenfürsorge, Arbeitslosenunterstützungen, Soziallöhne, Anschlusstaggelder."]
[1,4,"5590","Arbeitslosigkeit, Übriges","Verwaltung und Dienstleistungen im Bereich der Arbeitslosigkeit nicht anderweitig genannt; Arbeitsämter, regionale Arbeitsvermittlungszentren, Arbeitsbeschaffung, Arbeitsvermittlung, arbeitsmarktliche Massnahmen, Integrations- und Arbeitsprogramme für Arbeitslose und Ausgesteuerte."]
[1,2,"56","Sozialer Wohnungsbau"]
[1,4,"5600","Sozialer Wohnungsbau","Verwaltung, Bau, Unterhalt und Betrieb von Sozialwohnungen; Unterstützungen in Form von Leistungen wie z.B. Mietzinszuschüsse, Wohnungsfürsorge \n[Wohnbauförderung siehe Funktion 7900]."]
[1,2,"57","Sozialhilfe und Asylwesen"]
[1,4,"5710","Beihilfen/Zuschüsse","Kantonale Beihilfen zu AHV/IV, kantonal-rechtliche Zuschüsse, Altersbeihilfen, Gemeindezuschüsse zu den kantonalen Beihilfen (ohne Krankenkassenprämien)\n[Ergänzungsleistungen zur IV siehe Funktion 5220; Ergänzungsleistungen zur AHV siehe Funktion 5320]."]
[1,4,"5720","Gesetzliche wirtschaftliche Hilfe","Unterstützung gemäss kantonaler Sozialhilfegesetzgebung: wirtschaftliche Hilfe an Kantonsbürger, an übrige Schweizerbürger sowie an Ausländer (ohne Unterstützungsleistungen nach Asylfürsorgeverordnung und Nothilfeverordnung)."]
[1,4,"5721","Freiwillige wirtschaftliche Hilfe","Freiwillige wirtschaftliche Hilfe (kein Staatsbeitrag, kein Kostenersatz)."]
[1,4,"5730","Asylwesen","Dienstleistungen oder Unterstützung im Bereich des Asylwesens; Asylbewerberbetreuung, Integrationsförderung Asylbewerber, Besoldung an Betreuer, Miete von Unterkünften, Beiträge an Asylbewerber, Rückführungskosten."]
[1,4,"5790","Fürsorge, Übriges","Aufgaben im Bereich Fürsorge, die keiner spezifischen Funktion zugeordnet werden können; Fürsorgebehörde, Fürsorgekommission, Fürsorgesekretariat, Sozialdienst, Sozialkommission, gemeinnützige Gesellschaften, Verbilligungsaktionen, Winterhilfe, Integrationsförderung."]
[1,2,"59","Soziale Wohlfahrt, Übriges"]
[1,4,"5920","Hilfsaktionen im Inland","Leistungen mit Hilfscharakter, Patenschaft für bedrängte Gemeinden im Inland; freiwillige Hilfeleistungen für andere Kantone und Gemeinden, Patenschaften für andere Gemeinden, Hilfsaktionen im Inland."]
[1,4,"5930","Hilfsaktionen im Ausland","Beiträge an gemeinnützige, im Ausland tätige Institutionen (Caritas, HEKS, IKRK, etc.); Beiträge für Entwicklungshilfe, humanitäre Auslandhilfe, Hilfsaktionen im Ausland."]
[1,1,"6","VERKEHR UND NACHRICHTENÜBERMITTLUNG"]
[1,2,"61","Strassenverkehr"]
[1,4,"6110","Nationalstrassen","Verwaltung, Dienstleistungen, Betrieb, Bau, Unterhalt im Zusammenhang mit dem Nationalstrassennetz \n[Verkehrssicherheit siehe Funktion 1120]."]
[1,4,"6120","Hauptstrassen nach Bundesrecht","Verwaltung, Dienstleistungen, Betrieb, Bau, Unterhalt im Zusammenhang mit dem Hauptstrassennetz gemäss Bundesgesetz vom 22. März 1985 über die Verwendung der zweckgebundenen Mineralölsteuer (MinVG) \n[Verkehrssicherheit siehe Funktion 1120]."]
[1,4,"6130","Kantonsstrassen, übrige","Verwaltung, Dienstleistungen, Betrieb, Bau, Unterhalt im Zusammenhang mit den Kantonsstrassen, die nicht zur Funktion 6120 gehören \n[Verkehrssicherheit siehe Funktion 1120]."]
[1,4,"6150","Gemeindestrassen","Verwaltung, Dienstleistungen, Betrieb, Bau, Unterhalt im Zusammenhang mit den Gemeindestrassen; Gemeindestrassen, Fussgängeranlagen, Radwege, Verkehrseinrichtungen, Strassenbeleuchtungen, Parkhäuser, Parkplätze, Park an Ride, Parkuhren, Pflasterungen, Rabatten, Schneeräumung, Signalisierung, Strassenschmuck, Weihnachtsbeleuchtung, Beflaggung, Hausnummerierung, Hundetoiletten, Robidog, Hundeversäuberungsplätze \n[Verkehrssicherheit siehe Funktion 1120]."]
[1,4,"6180","Privatstrassen","Privatstrassen, soweit sie nicht nur der Land- und Forstwirtschaft dienen."]
[1,4,"6190","Strassen, Übriges","Verwaltung, Dienstleistungen, Betrieb, Bau, Unterhalt im Zusammenhang mit Strassen, die nicht zu den Funktionen 6110 bis 6180 gehören; Werkhof (wenn nicht anderweitig zuteilbar), Stand-/Durchgangsplätze für Fahrende."]
[1,2,"62","Öffentlicher Verkehr"]
[1,4,"6210","Öffentliche Verkehrsinfrastruktur","Infrastruktur für den öffentlichen Verkehr (Bau, Unterhalt, Beschaffungen); Bahninfrastruktur, Beiträge an Bahnhofbauten und Bahnlinien, Privatbahnlinien, Bushaltestellen\n[Betriebskosten und Betriebsbeiträge der öffentlichen Transportunternehmen siehe Funktion 6220]."]
[1,4,"6220","Regional- und Agglomerationsverkehr","Betriebsbeiträge an die SBB und konzessionierte Transportunternehmen im Regionalverkehr, Beiträge an den Nahverkehr und Verkehrsleistungen innerhalb von Agglomerationen (z.B. Tarifverbund); regionale Transportanstalten des allgemeinen Verkehrs, Zürcher Verkehrsverbund, Privatbahndefizitdeckung, Ortsverkehr, Ortsbus, Städtische Verkehrsbetriebe\n[Infrastruktur siehe Funktion 6210]."]
[1,4,"6290","Öffentlicher Verkehr, Übriges","Aufgaben und Beiträge im Bereich des öffentlichen Verkehrs (62), die keiner spezifischen Funktion zugeordnet werden können; Taxi, Tageskarten SBB."]
[1,2,"63","Verkehr, Übriges"]
[1,4,"6310","Schifffahrt","Verwaltung oder Unterstützung von Angelegenheiten betreffend Betrieb, Nutzung, Errichtung und Instandhaltung von Schifffahrtsnetzen; Hafenanlagen, Schifffahrt, Beiträge an Schifffahrtsgesellschaften, Anteil Schiffssteuern."]
[{"$f":"IF(B133<=4,1,0)","v":1},4,"6320","Luft- und Raumfahrt","Aufsicht und Erlassung von Vorschriften, Verwaltung oder Unterstützung von Angelegenheiten betreffend Betrieb, Nutzung von Luftverkehrsnetzen und -einrichtungen; Flughafen, Luftfahrt, Luftfahrtsicherheit, Luftfahrtentwicklung."]
[1,{"$f":"LEN(C134)","v":4},"6330","Sonstige Transportsysteme","Verwaltung oder Unterstützung von Angelegenheiten betreffend Betrieb, Gebrauch, Errichtung und Instandhaltung von anderen Beförderungssystemen; Bergbahnen, Sesselbahnen, Skilifte, Luftseilbahnen."]
[1,4,"6340","Verkehrsplanung allgemein","Übrige Aufgaben, die nicht einer bestimmten Funktion im Bereich des Verkehrs zugeordnet werden können; Verkehrsplanung allgemein, Gesamtverkehrsplanung."]
[1,2,"64","Nachrichtenübermittlung"]
[1,4,"6400","Nachrichtenübermittlung","Verwaltung oder Unterstützung von Angelegenheiten betreffend Errichtung, Ausbau, Verbesserung, Betrieb und Instandhaltung von Nachrichtenübermittlungsnetzwerken (postalische, telefonische, telegrafische, drahtlose Übermittlungssysteme und durch Satelliten); Kommunikationsnetzwerke, Glasfasernetze, Nachrichtenübermittlung, Poststelle, Postdienstleistungen."]
[1,4,"6401","Kommunikationsnetzwerke/Glasfasernetze (Gemeindebetrieb)","Bau-, Betriebs- und Unterhaltskosten von eigenen Kommunikationsnetzwerken bzw. Glasfasernetzen \n[Gemeinschaftsantennenanlagen für Radio und Fernsehen siehe Funktion 3321]."]
[1,1,"7","UMWELTSCHUTZ UND RAUMORDNUNG"]
[1,2,"71","Wasserversorgung"]
[1,4,"7100","Wasserversorgung (allgemein)","Öffentliche Brunnen."]
[1,4,"7101","Wasserwerk (Gemeindebetrieb)","Bau-, Betriebs- und Unterhaltskosten von eigenen Wasserversorgungsanlagen, Beteiligungskosten an gemeinsam betriebenen Anlagen, Hydranten (wenn nicht Funktion 150x zugeordnet)."]
[1,2,"72","Abwasserbeseitigung"]
[1,4,"7200","Abwasserbeseitigung (allgemein)","Gewässerschutz, öffentliche Toiletten \n[Gewässerverbauungen siehe Funktion 7410]."]
[1,4,"7201","Abwasserbeseitigung (Gemeindebetrieb)","Bau-, Betriebs- und Unterhaltskosten von Abwasseranlagen, Kläranlagen, Abwasserleitungen, Kanalisationen, Abwasserpumpstationen, Kostenanteile an Abwasserbeseitigungsanlagen."]
[1,4,"7202","Kläranlagen (Gemeindebetrieb)","Bau-, Betriebs- und Unterhaltskosten einer eigenen Kläranlage, Abwasserreinigungsanlage."]
[1,2,"73","Abfallwirtschaft"]
[1,4,"7300","Abfallwirtschaft (allgemein)","Konfiskatvernichtung, Tierkörperbeseitigung, Kadaververbrennung."]
[1,4,"7301","Abfallwirtschaft (Gemeindebetrieb)","Kehrichtabfuhr, Deponien, Glas- und Sperrgutabfuhr, Separatabfuhr, Altöl und Alteisen, Bauschutt usw., Kostenanteile an gemeinsam betriebene Anlagen."]
[1,4,"7302","Kehrichtverbrennungsanlagen (Betrieb)","Bau-, Betriebs- und Unterhaltskosten von Kehrichtverbrennungsanlagen."]
[1,2,"74","Verbauungen"]
[1,4,"7410","Gewässerverbauungen","Betrieb, Errichtung, Instandhaltung oder Ausbau von Gewässerverbauungen; Unterhalt der öffentlichen Gewässer, Gewässerverbauungen, Gewässerkorrektionen, Schwellenwesen, Seeregulierung."]
[1,4,"7420","Schutzverbauungen, übrige","Unterstützung für Betrieb, Errichtung, Instandhaltung oder Ausbau von Verbauungen zum Schutz von Lawinen, Steinschlag, Murgängen usw., \nAufforstungen zum Zwecke der Lawinenverbauungen; Lawinenschutz, Lawinenverbauungen, Murgangschutz, Steinschlagschutz."]
[1,2,"75","Arten- und Landschaftsschutz"]
[1,4,"7500","Arten- und Landschaftsschutz","Massnahmen und Aktivitäten, die auf den Schutz und die Wiederansiedlung von Tier- und Pflanzenarten, den Schutz und die Wiederherstellung von Ökosystemen und Lebensräumen sowie den Schutz und die Wiederherstellung von natürlichen und seminatürlichen Landschaften abzielen; Naturschutz, Landschaftsschutz, Schutzreservate, Ökozonen, Schutzmassnahmen, Artenschutz, Tier- und Vogelschutz, Weiher, Biotope, Biodiversität, Naturschutzvereine, Beiträge für Schutzobjekte."]
[1,2,"76","Bekämpfung von Umweltverschmutzung"]
[1,4,"7610","Luftreinhaltung und Klimaschutz","Massnahmen und Aktivitäten zur Verringerung von Luftemissionen oder von Luftschadstoffkonzentrationen sowie Massnahmen und Aktivitäten zur Bekämpfung der Emissionen von Treibhausgasen und Gasen, die sich nachteilig auf die stratosphärische Ozonschicht auswirken; Klimaschutz, Luftreinhaltung, Luftemissionen, Rauchgaskontrollen, Ölfeuerungskontrollen."]
[1,4,"7690","Übrige Bekämpfung von Umweltverschmutzung","Massnahmen und Aktivitäten zum Schutz und zur Sanierung von Boden und Grundwasser, zum Lärm- und Erschütterungsschutz und zum Strahlenschutz; Bodenschutz, Altlastensanierung, Erschütterungsschutz, Grundwasser-schutz, Öltankkontrolle, Lärmschutz, Strahlenschutz, Energiesparaktionen, Energiesparmassnahmen, Energiespar- und -effizienzprogramme (Label Energiestadt) \n[Lärm- und Erschütterungsschutz der ausschliesslich dem Arbeitschutz dient siehe Funktion 8500]."]
[{"$f":"IF(B159<=4,1,0)","v":1},2,"77","Übriger Umweltschutz"]
[1,4,"7710","Friedhof und Bestattung","Verwaltung, Aufsicht, Kontrolle, Bau, Unterhalt, Betrieb von Friedhöfen; Friedhöfe, Krematorien, Friedhofhallen, Bestattungswesen, Bestattungsamt, Friedhofkommission, Bestattungskosten, Unterhalt der Friedhofanlagen, Friedhofgärtnerei."]
[{"$f":"IF(B161<=4,1,0)","v":1},4,"7719","Regionale Friedhoforganisation","Regionale Friedhoforganisationen (Anschlussverträge)."]
[1,4,"7790","Umweltschutz, Übriges","Angelegenheiten des Umweltschutzes, die nicht anderweitig zugeordnet werden können; Amt für Umwelt."]
[{"$f":"IF(B163<=4,1,0)","v":1},{"$f":"LEN(C163)","v":2},"79","Raumordnung"]
[1,4,"7900","Raumordnung","Verwaltung von Angelegenheiten der Raumplanung; Verwaltung von Bauordnungen, Flächennutzungsplänen und Bauvorschriften; Raumplanung, Raumordnung, Regionalplanung, Ortsplanung, Planungskommissionen, Planungsgutachten, Entwicklungskonzepte, Bauvorschriften, Massnahmenplan Naturgefahren, Wohnbauförderung ohne Berücksichtigung von Einkommenslimiten, Mehrwertabschöpfung \n[Sozialer Wohnungsbau siehe Funktion 5600]."]
[1,4,"7909","Regionale Planungsgruppen","Regionale Planungsgruppen (Anschlussverträge)."]
[1,1,"8","VOLKSWIRTSCHAFT"]
[{"$f":"IF(B167<=4,1,0)","v":1},2,"81","Landwirtschaft"]
[1,4,"8120","Landwirtschaftliche Strukturverbesserungen","Massnahmen zur Verbesserung der Lebens- und Wirtschaftsverhältnisse im ländlichen Raum, Unterstützung in Form von Investitionshilfen; landw. Strukturverbesserungen, Güterzusammenlegungen, Meliorationen, Flurwege, Bodenverbesserungen, Betriebsverbesserungen, landw. Betriebsberatung, landw. Betriebszählungen, landw. Hochbauten, landw. Maschinenanschaffungen, Investitionskredite."]
[{"$f":"IF(B169<=4,1,0)","v":1},{"$f":"LEN(C169)","v":4},"8130","Landwirtschaftliche Produktionsverbesserungen Vieh","Verwaltung, Dienstleistungen oder Förderung im Bereich der Viehzuchtverbesserungen; Aufsicht und Kontrolle im Bereich der Tierhaltung und Tierseuchenbekämpfung; Veterinärwesen, Viehwirtschaft, Viehzucht, Viehgesundheitsdienst, Viehinspektionen, Viehausstellungen, Viehmärkte, Viehzählung, Milchkontrolle, Tierseuchenbekämpfung."]
[{"$f":"IF(B170<=4,1,0)","v":1},4,"8140","Landwirtschaftliche Produktionsverbesserungen Pflanzen","Verwaltung, Dienstleistungen oder Förderung im Bereich des Pflanzenbaus; Aufsicht und Kontrolle im Bereich des Pflanzenbaus; Ackerbaustellen, Pflanzen-, Obst- und Rebbau, Bienenzucht, Boden- und Düngeberatung, Pflanzenschutz, Schädlingsbekämpfung (Feuerbrand)."]
[1,4,"8180","Alpwirtschaft","Betrieb, Bau und Unterhalt von Alpwirtschaft im Verwaltungsvermögen; Bewirtschaftung der Alpen."]
[1,2,"82","Forstwirtschaft"]
[{"$f":"IF(B173<=4,1,0)","v":1},4,"8200","Forstwirtschaft, Hauptbetrieb","Forstkommission, Försterbesoldung, allgemeine Verwaltungskosten; Sammeldienststelle für die Besoldungs- und Verwaltungskosten; Waldbewirtschaftung, Forstpflegemassnahmen, Bekämpfung von Waldkrankheiten, Wildschadenverhütung; Verkauf von Holz; Forstwirtschaftliche Investitionen (Daueranlagen) wie Strassen- und Wegebauten, Aufforstungen, Verbauungen [Schutzverbauungen siehe Funktion 7420], Entwässerungen, Waldzusammenlegungen usw.; Unterhalt des gesamten Waldstrassennetzes (Forststrassen und Forstwege) einschliesslich Erschliessungsanlagen; Unterhalt der Forstverbauungen und Entwässerungsanlagen; Christbäume, Kranz- und Deckäste, Rinden, Stockholz, Sämlinge, Pflanzen usw."]
[1,4,"8204","Forstliche Nebenbetriebe","Pflanzgärten, Holzlager, Sägereibetriebe."]
[{"$f":"IF(B175<=4,1,0)","v":1},4,"8205","Gemeinwirtschaftliche Forstleistungen","Bau und Unterhalt von Park- und Rastplatzanlagen im Wald, Wander- und Reitwegen, Waldhäusern, Forsthütten, Aussichtstürmen, Lehrpfaden.\n\nDienststelle für alle anfallenden Kosten aus Anlagen, die nicht der Forstwirtschaft, sondern der Allgemeinheit dienen, sofern ein eigener Betriebsplan geführt wird und die Aufwendungen der Forstrechnung zu belasten sind (siehe auch Funktionen 3290, 3410 und 3420)."]
[1,2,"83","Jagd und Fischerei"]
[{"$f":"IF(B177<=4,1,0)","v":1},4,"8300","Jagd und Fischerei","Fischerei, Abschussprämien, Wildhut, Wildschadenverhütung, Anteil Jagdpachtzinsertrag."]
[1,2,"84","Tourismus"]
[{"$f":"IF(B179<=4,1,0)","v":1},4,"8400","Tourismus","Tourismus, Verkehrs- und Verschönerungsvereine, Werbeprospekte, Werbestempel, Kurvereine usw."]
[1,2,"85","Industrie, Gewerbe, Handel"]
[1,4,"8500","Industrie, Gewerbe, Handel","Beiträge im wirtschaftlichen Bereich, Wirtschaftsförderung, Standortförderung, Handelsförderung, Gewerbe, Handel, Gewerbeausstellungen, Lehrstellenförderung, Arbeitnehmerschutz, Konsumentenschutz, wirtschaftliche Landesversorgung, Pflichtlagerhaltung, Industriegeleise."]
[1,2,"86","Banken und Versicherungen"]
[1,4,"8600","Banken und Versicherungen","Gewinnbeteiligungen von Banken."]
[1,2,"87","Brennstoffe und Energie"]
[{"$f":"IF(B185<=4,1,0)","v":1},4,"8710","Elektrizität (allgemein)","Abgaben und Leistungen von Elektrizitätswerken, Ausgleichsvergütungen, Konzessionsgebühren."]
[1,4,"8711","Elektrizitätswerk - Elektrizitätsnetz (Gemeindebetrieb)","Bau-, Betriebs- und Unterhaltskosten von eigenen Elektrizitätsnetzen (Durchleitungs- und Verteilnetz), Beteiligungskosten an gemeinsam betriebenen Elektrizitätsnetzen \n[Stromhandel und übrige Tätigkeitsbereiche siehe Funktion 8712]."]
[1,4,"8712","Elektrizitätswerk - Stromhandel und Übriges (ohne Elektrizitätsnetz) (Gemeindebetrieb)","Stromhandel und übrige Tätigkeitsbereiche (ohne Elektrizitätsnetz) von eigenen Elektrizitätswerken \n[Elektrizitätsnetz siehe Funktion 8711]."]
[1,4,"8720","Erdöl und Gas (allgemein)","Beteiligungserträge, Überschussanteil eigener Betriebe."]
[{"$f":"IF(B189<=4,1,0)","v":1},4,"8721","Gasversorgung (Gemeindebetrieb)","Bau-, Betriebs- und Unterhaltskosten von eigenen Gasversorgungsbetrieben, Beteiligungskosten an gemeinsam betriebenen Gasversorgungen."]
[1,4,"8730","Nichtelektrische Energie (allgemein)","Alternativenergien, geothermische Ressourcen."]
[{"$f":"IF(B191<=4,1,0)","v":1},4,"8731","Fernwärmebetrieb nichtelektrische Energie (Gemeindebetrieb)","Bau-, Betriebs- und Unterhaltskosten von Fernheizwerken, Beteiligungskosten an gemeinsam betriebenen Werken \n[Holzschnitzelheizungen siehe Funktion 8791]."]
[1,4,"8790","Energie, Übriges (allgemein)","Brennstoffe wie Alkohol, Holz und Holzabfälle, ausgepresstes Zuckerrohr und andere, kommerziell nicht verwertete Brennstoffe; Brennstoffe n.a.g., übrige Energie."]
[1,4,"8791","Fernwärmebetrieb Energie, Übriges (Gemeindebetrieb)","Bau-, Betriebs- und Unterhaltskosten von Fernheizwerken, Beteiligungskosten an gemeinsam betriebenen Werken; Holzschnitzelheizungen \n[Fernwärmebetriebe nichtelektrische Energie siehe Funktion 8731]."]
[1,2,"89","Sonstige gewerbliche Betriebe"]
[1,4,"8900","Sonstige gewerbliche Betriebe","Angelegenheiten der Volkswirtschaft, die nicht anderweitig zugeordnet werden können; Kiesgrubenbetriebe, Grastrocknungsanlagen, Dörrbetriebe, Tiefkühlanlagen, Schlachthöfe."]
[1,1,"9","FINANZEN UND STEUERN"]
[{"$f":"IF(B197<=4,1,0)","v":1},2,"91","Steuern"]
[1,4,"9100","Allgemeine Gemeindesteuern","Einkommens- und Vermögenssteuern, Gewinn- und Kapitalsteuern, Nachsteuern, Quellensteuern, Steuerausscheidungen, pauschale Steueranrechnung, Personalsteuern."]
[1,4,"9101","Sondersteuern","Grundsteuern, Grundstückgewinnsteuern, Handänderungssteuern, Hundesteuern\n[Mehrwertabschöpfung siehe Funktion 7900]."]
[1,{"$f":"LEN(C200)","v":2},"93","Finanz- und Lastenausgleich"]
[1,4,"9300","Finanz- und Lastenausgleich","Ausgleich der finanziellen Leistungsfähigkeit.\nDie Aufteilung auf die verschiedenen Arten des Finanz- und Lastenausgleichs erfolgt nach dem Kontenplan."]
[1,2,"95","Ertragsanteile, übrige"]
[1,4,"9500","Ertragsanteile, übrige, ohne Zweckbindung","Anteile der Gemeinden an kantonalen Einnahmen, die nicht zweckgebunden sind; Gemeindeanteile an kantonalen Steuern, an Regalien und Patenten und an kantonalen Gebühren, Wasserrechtszinsen, Wasserrechtskonzessionen."]
[1,2,"96","Vermögens- und Schuldenverwaltung"]
[1,4,"9610","Zinsen","Kapitalzinsen, Aktivzinsen, Passivzinsen, Verzugs- und Vergütungszinsen (umfasst nicht Miet- und Pachtzinsen auf Liegenschaften)."]
[1,4,"9620","Emissionskosten","Kommissionen, Abgaben und Spesen auf Wertpapieren; Kommissionen und Gebühren bei Emissionen von Kassascheinen, Anleihen, Obligationen etc."]
[1,4,"9630","Liegenschaften des Finanzvermögens","Bau- und Unterhaltskosten sowie Erträge aus Liegenschaften des Finanzvermögens, Liegenschaftsverwaltung, Gemeindealpen und Gutsbetriebe des Finanzvermögens \n[Alpwirtschaft im Verwaltungsvermögen siehe Funktion 8180]."]
[1,4,"9639","Gewinne und Verluste sowie Wertberichtigungen auf Liegenschaften des Finanzvermögens","Buchgewinne, Buchverluste und Wertberichtigungen auf Liegenschaften des Finanzvermögens \n[Mobilien und übrige Sachanlagen im Finanzvermögen siehe Funktion 9690]."]
[1,4,"9690","Finanzvermögen, Übriges","Finanzvermögen, die keiner bestimmten Funktion zugeordnet werden können; Buchgewinne, Buchverluste und Wertberichtigungen auf Finanzvermögen (ohne Liegenschaften FV), Kommissionen und Gebühren beim Einlösen von Coupons sowie bei Fälligkeit von Anleihen, Kommissionen und Abgaben von Handelsgeschäften, Agio, Disagio, Depotverwaltungsgebühren."]
[1,2,"97","Rückverteilungen"]
[1,4,"9710","Rückverteilungen aus CO2-Abgabe","Anteil aus der Rückverteilung der CO2-Abgabe."]
[1,2,"99","Nicht aufgeteilte Posten"]
[1,4,"9900","Finanzpolitische Reserve, Einlagen und Entnahmen","Einlagen in die finanzpolitische Reserve im Eigenkapital (gemäss § 123 Gemeindegesetz) und Entnahmen aus der Reserve."]
[1,4,"9950","Neutrale Aufwendungen und Erträge","Zuwendungen von Dritten ohne Zweckbindung."]
[1,4,"9951","Zweckgebundene Zuwendungen","Aufwendungen und Erträge der Legate und Stiftungen ohne eigene Rechtspersönlichkeit im Fremdkapital (Sachgruppe 2092)."]
[1,4,"9990","Abtragung Bilanzfehlbetrag","Abzutragender Anteil am Bilanzfehlbetrag."]
[1,4,"9998","Abschluss Zweckverband","Für Zweckverbände: Aufwand- oder Ertragsüberschuss des Rechnungsjahres zu Lasten bzw. zu Gunsten der Verbandsgemeinden."]
[1,4,"9999","Abschluss"," "]

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[null,null,{"$f":"Basisdaten!$A$1","v":"Mustergemeinde – Restatement Verwaltungsvermögen per 31.12.2019 OHNE Aufwertung"}]
[null,null,"Institutionelle Gliederung"]
[]
["CF","Stufe","Inst","Bezeichnung","Hinweise"]
[{"$f":"IF(B5<=4,1,0)","v":1},{"$f":"LEN(C5)","v":1},"1","Erfolgsrechnung Polit. Gemeinde (HRM2-Funktion)"]
[1,{"$f":"LEN(C6)","v":2},"10","Präsidialabteilung"]
[1,4,"1000","Stimmberechtigte, Wahlbüro, RPK (0110)"]
[1,4,"1001","Gemeinderat (0120)"]
[1,4,"1002","Kulturförderung (3290)"]
[1,4,"1003","Regionalbibliothek (3210)"]
[1,4,"1004","Industrie, Gewerbe, Handel (8500)"]
[1,4,"1005","Friedensrichter (1200)"]
[1,4,"1006","Gemeindeammann-/Betreibungsamt (1400)"]
[1,4,"1007","Ziviler Gemeindeführungsstab (1621)"]
[1,4,"1008","Instrumentenverleihung (3210)"]
[1,4,"1009","Regionalbibliothek Treffpunkt (3210)"]
[1,4,"1010","Betreibungskreis (1400)"]
[1,4,"1050","Verwaltung Präsidialabteilung (0210)"]
[1,4,"1060","Infrastruktur Gemeindeverwaltung (0210)"]
[1,4,"1070","Tageskarte Gemeinde  (6290)"]
[1,2,"11","Finanzabteilung"]
[1,4,"1100","Ordentliche Steuern/Grundsteuern (9100/9101)"]
[1,4,"1101","Finanzausgleich (9300)"]
[1,4,"1102","Kapitaldienst (9610)"]
[1,4,"1150","Verwaltung Finanz-/Steuerverwaltung (0210)"]
[1,4,"1160","Elektronische Datenverarbeitung (0220)"]
[1,2,"12","Immobilienamt Liegenschaften Verwaltungs- und Finanzvermögen"]
[1,4,"1200","Immobilienamt (0290)"]
[1,4,"1201","Altes Gemeindehaus (0290)"]
[1,4,"1202","Altes Gerichtsgebäude (0290)"]
[1,4,"1203","Kasino am Marktplatz (0290)"]
[1,4,"1204","Mehrzweckgebäude (0290)"]
[1,4,"1210","Begegnungsplatz (0290)"]
[1,4,"1211","Schrebergärten (3420)"]
[1,4,"1215","Gemeindezentrum (0290)"]
[1,4,"1216","Werkhof (6190)"]
[1,4,"1217","Sportanlagen (3410)"]
[1,4,"1218","Tiefgarage Marktplatz (0290)"]
[1,4,"1220","Diverse Liegenschaften (0290)"]
[1,4,"1221","Kasinosaal (0290)"]
[1,4,"1250","Wohnhaus Obere Bahnhofstrasse (9630)"]
[1,4,"1251","Wohnhaus und Scheune Breitenweg (9630)"]
[1,4,"1256","Wohnhaus Bachweg 5/7 (9630)"]
[1,4,"1259","Parkplatz Oberdorf (9630)"]
[1,4,"1260","Diverse Aufwände und Erträge (9630)"]
[1,4,"1290","Buchgewinne und Buchverluste (9639)"]
[1,2,"13","Hochbauabteilung"]
[1,4,"1300","Raumordnung (7900)"]
[1,4,"1302","Vermessung (1400)"]
[1,4,"1303","Baupolizei (0220)"]
[1,4,"1350","Verwaltung Hochbau (0290)"]
[1,2,"14","Tiefbauabteilung"]
[1,4,"1400","Abwasserbeseitigung (7201) (Gemeindebetrieb)"]
[1,4,"1401","Gemeindestrassen (6150)"]
[1,4,"1402","Staatsstrassen (6130)"]
[1,4,"1403","Oeffentlicher Verkehr (6220)"]
[1,4,"1405","Gewässerunterhalt (7410)"]
[{"$f":"IF(B58<=4,1,0)","v":1},4,"1406","Wasserversorgung (7100)"]
[1,{"$f":"LEN(C59)","v":4},"1407","Naturschutz (7500)"]
[1,4,"1408","Parkanlagen (3420)"]
[1,4,"1409","Energieversorgung (8710)"]
[1,4,"1450","Verwaltung (6150)"]
[1,2,"15","Sicherheitsabteilung"]
[1,4,"1500","Einwohneramt (1400)"]
[1,4,"1501","Zivilstandsamt (1400)"]
[1,4,"1502","Militär (1610)"]
[1,4,"1505","Zivilschutz (1620)"]
[1,4,"1506","Feuerwehr (1500)"]
[1,4,"1507","Gemeindepolizei (1110)"]
[1,4,"1508","Bezirkszivilstandsamt (1400)"]
[1,2,"16","Landwirtschaftsamt"]
[1,4,"1600","Landwirtschaft (8110)"]
[1,4,"1601","Forstwirtschaft (8200)"]
[1,4,"1602","Jagd und Fischerei (8300)"]
[1,2,"17","Gesundheitsabteilung"]
[1,4,"1700","Kläranlage (7202) (Gemeindebetrieb)"]
[1,4,"1701","Abfallwirtschaft (7301) (Gemeindebetrieb)"]
[1,4,"1702","Schwimmbad (3410)"]
[1,4,"1704","Friedhof und Bestattung (7710)"]
[1,4,"1705","Lebensmittelkontrolle (4340)"]
[1,4,"1706","Schlammentwässerung (7202) (Gemeindebetrieb)"]
[1,4,"1710","Uebriger Umweltschutz (7690)"]
[1,4,"1714","Alterszentrum (4120)"]
[1,4,"1715","Pflegefinanzierung Alters- und Pflegeheime (4125)"]
[1,4,"1720","Gesundheit diverses (4900)"]
[1,4,"1730","Spital (4110)"]
[1,4,"1750","Ambulante Krankenpflege (4210)"]
[1,4,"1751","Pflegefinanzierung ambulante Krankenpflege (4215)"]
[1,4,"1760","Krankheitsbekämpfung (4320)"]
[1,2,"18","Sozialabteilung"]
[1,4,"1800","Kleinkinderbetreuung (5450)"]
[1,4,"1801","Jugend (5440)"]
[1,4,"1802","Jugendtreff (3420)"]
[1,4,"1803","Alimentenbevorschussungen (5430)"]
[1,4,"1804","Vormundschaft (1400)"]
[1,4,"1805","Soziale Wohlfahrt, Uebriges (5790)"]
[1,4,"1807","Gesetzliche wirtschaftliche Hilfe (5720)"]
[1,4,"1809","Krankenkassenbeiträge (5120)"]
[1,4,"1810","AHV-Zweigstelle (5310)"]
[1,4,"1811","Betreuung Suchtabhängiger (4310)"]
[1,4,"1812","Ergänzungsleistungen zur IV (5220)"]
[1,4,"1813","Ergänzungsleistungen zur AHV (5320)"]
[1,4,"1814","Beihilfen (5710)"]
[1,4,"1815","Alter (5350)"]
[1,4,"1816","Kinderkrippe (5451)"]
[1,4,"1999","Abschluss (9999)"]
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[{"$f":"Basisdaten!$A$1","v":"Mustergemeinde – Restatement Verwaltungsvermögen per 31.12.2019 OHNE Aufwertung"}]
["Stichworte Funktionen"]
[]
["Suchkriterien"]
["Funktion HRM1","Stichwort","Funktion HRM2"]
[]
[]
["Funktion HRM1","Stichwort","Funktion HRM2"]
["011","Abstimmungen","0110"]
["011","Buchprüfungskosten","0110"]
["011","Gemeindeparlament","0110"]
["011","Gemeindeversammlung","0110"]
["011","Geschäftsprüfungskommission","0110"]
["011","Grosser Gemeinderat","0110"]
["011","Legislative","0110"]
["011","Rechnungsprüfungskommission","0110"]
["011","Referendum","0110"]
["011","Stimmenzähler","0110"]
["011","Urnendienst","0110"]
["011","Wahlbüro","0110"]
["011","Wahlen","0110"]
["012","Exekutive","0120"]
["012","Gemeinderat","0120"]
["012","Gemeinderätliche Kommissionen (soweit keine andere Funktion gegeben)","0120"]
["012","Jungbürgerfeier","0120"]
["012","Neuzuzügertag","0120"]
["012","Stadtrat","0120"]
["012","Stadträtliche Kommissionen (soweit keine andere Funktion gegeben)","0120"]
["020","Finanzkommission","0210"]
["020","Finanzverwaltung","0210"]
["020","Gemeindesteueramt","0210"]
["020","Steuerkommission","0210"]
["020","Steuerverwaltung","0210"]
["900","Betreibungskosten Steuern","0210"]
["900","Bezugsprovision für Steuern","0210"]
["900","Steuerbezugskosten","0210"]
["900","Steuerbussen","0210"]
["940","Bank- und Postspesen im Zahlungsverkehr","0210"]
["020","Allgemeine Dienste, übrige","0220"]
["020","Baukommission","0220"]
["020","Baupolizei","0220"]
["020","Bausekretariat","0220"]
["020","Bauverwaltung","0220"]
["020","Datenschutz (sofern funktionsübergreifende Dienststelle)","0220"]
["020","Datenverarbeitungszentrale","0220"]
["020","EDV","0220"]
["020","Gemeindearchiv","0220"]
["020","Gemeinderatskanzlei (ohne EWK + ZA, in 140x)","0220"]
["020","Gemeindeverbandsbeitrag","0220"]
["020","Homepage der Gemeinde","0220"]
["020","IT (Informationstechnik)","0220"]
["020","Liegenschaftenverwaltung (sofern in dieser DS Liegenschaften VV+FV verwaltet werden, sonst in Funktion VV + FV)","0220"]
["020","Materialzentrale","0220"]
["020","Personalamt","0220"]
["020","Rechenzentrum","0220"]
["020","Versicherungswesen (sofern funktionsübergreifende Dienststelle)","0220"]
["100","Volkszählung","0220"]
["090","Büroraummiete (sofern nicht für bestimmte Aufgabe)","0290"]
["090","Gemeindehaus","0290"]
["090","Gemeindesaal","0290"]
["090","Mehrzweckgebäude (sofern nicht für bestimmte Aufgabe)","0290"]
["090","Übrige öffentliche Gebäude (soweit keine Zuordnung zu anderer Funktion)","0290"]
["090","Verwaltungsgebäude","0290"]
["090","Verwaltungsliegenschaften (sofern keine andere Zuordnung gegeben ist)","0290"]
["110","Bewachungsdienste","1110"]
["110","Bootskontrolle","1110"]
["110","Fundbüro","1110"]
["110","Gemeindepolizei","1110"]
["110","Hundekontrolle","1110"]
["110","Kantonspolizei","1110"]
["110","Ordnungsbussen (ohne Verkehrsbussen)","1110"]
["110","Polizei","1110"]
["110","Securitas","1110"]
["110","Seepolizei","1110"]
["110","Sicherheitsdienste","1110"]
["110","Stadtpolizei","1110"]
["110","Parkbussen","1120"]
["110","Regelung und Kontrolle Strassenverkehr","1120"]
["110","Strassenpolizei","1120"]
["110","Velokontrollen","1120"]
["110","Verkehrsbussen","1120"]
["110","Verkehrssicherheit","1120"]
["110","Verkehrszählungen","1120"]
["120","Friedensrichteramt","1200"]
["120","Polizeirichteramt","1200"]
["120","Rechtsprechung","1200"]
["120","Stadtrichteramt","1200"]
["100","Allgemeines Rechtswesen","1400"]
["100","Bürgerrechtswesen","1400"]
["100","Eichmeister","1400"]
["100","Einbürgerungen","1400"]
["100","Einwohnerkontrolle","1400"]
["100","Fachstelle für Gleichstellung","1400"]
["100","Fremdenpolizei","1400"]
["100","Gemeindeammann- und Betreibungsamt","1400"]
["100","Gemeindewaage","1400"]
["100","Kataster- und Vermessungswesen","1400"]
["100","KESB - Kindes- und Erwachsenenschutzbehörde","1400"]
["100","Kindes- und Erwachsenenschutzbehörde (KESB)","1400"]
["100","Konkursamt","1400"]
["100","Marktwesen","1400"]
["100","Mieterschutz","1400"]
["100","Ombudsperson","1400"]
["100","Ombudsstelle","1400"]
["100","Patentwesen","1400"]
["100","Plakatwesen","1400"]
["100","Vermessung und Geoinformation","1400"]
["100","Vormundschaftswesen","1400"]
["100","Zivilstandsamt","1400"]
["589","Rechtsberatungsstellen","1400"]
["100","Regionale Zivilstandsämter (Anschlussverträge)","1408"]
["100","Regionale Gemeindeammann- und Betreibungsämter (Anschlussverträge)","1409"]
["140","Brandverhütung","1500"]
["140","Feuerlöschgeräte und Einrichtungen","1500"]
["140","Feuerpolizei","1500"]
["140","Feuerschau","1500"]
["140","Feuerwehr","1500"]
["140","Feuerwehr-Ersatzabgaben","1500"]
["140","Heustockkontrolle","1500"]
["140","Hydranten (wenn nicht in Funktion 7101 zugeordnet)","1500"]
["140","Katastropheneinsätze","1500"]
["140","Löschwasserweiher","1500"]
["140","Ölwehr","1500"]
["140","Regionale Feuerwehr (Anschlussverträge)","1509"]
["150","Inspektionen","1610"]
["150","Militärische Vereine","1610"]
["150","Militärische Verteidigung","1610"]
["150","Ortsquartiermeister","1610"]
["150","Pferdestellung","1610"]
["150","Rekrutierungen","1610"]
["150","Sektionschef","1610"]
["150","Truppeneinquartierungen","1610"]
["150","Wehrmännerentlassung (Entlassung aus der Wehrpflicht)","1610"]
["340","Obligatorisches Schiessen","1610"]
["340","Schiessanlagen","1610"]
["340","Schiessstände","1610"]
["160","Beiträge an Schutzraumbauten","1620"]
["160","Zivilschutz","1620"]
["160","Zivilschutzbauten","1620"]
["160","Zivilschutz-Kurswesen","1620"]
["160","Zivilschutzmaterial","1620"]
["160","Zivilschutzorganisationen","1620"]
["161","Katastrophenorganisation","1621"]
["161","Ziviler Gemeindeführungsstab","1621"]
["160","Regionale Zivilschutzorganisationen (Anschlussverträge)","1629"]
["200","Allgemeiner Kindergartenbetrieb","2110"]
["200","Betreuung im Rahmen der Blockzeiten Kindergarten","2110"]
["200","Einrichtungen für Kindergärten","2110"]
["200","IF (integrative Förderung) Kindergartenstufe","2110"]
["200","Kindergarten","2110"]
["200","Lehrtätigkeit (Unterricht) an Tageskindergärten","2110"]
["200","QUIMS (Qualität in multikulturellen Schulen) Kindergartenstufe","2110"]
["220","Aufnahmeunterricht Kindergartenstufe","2110"]
["220","DaZ (Deutsch als Zweitsprache) Unterricht Kindergartenstufe","2110"]
["220","ISR (integrierte Sonderschulung in der Verantwortung der Regelschule) Kindergartenstufe","2110"]
["220","Kleinklassen Kindergartenstufe","2110"]
["220","Nachhilfe- und Logopädieunterricht Kindergartenstufe","2110"]
["220","Therapien Kindergartenstufe","2110"]
["210","Allgemeiner Schulbetrieb Primarstufe","2120"]
["210","Begabtenförderung Primarstufe","2120"]
["210","Betreuung im Rahmen der Blockzeiten Primarstufe","2120"]
["210","Exkursionen Primarstufe","2120"]
["210","IF (integrative Förderung) Primarstufe","2120"]
["210","Klassenlager Primarstufe","2120"]
["210","Lehrtätigkeit (Unterricht) an Tagesschulen der Primarstufe","2120"]
["210","Primarschule","2120"]
["210","Primarstufe","2120"]
["210","QUIMS (Qualität in multikulturellen Schulen) Primarstufe","2120"]
["210","Schulreisen Primarstufe","2120"]
["218","Aufgabenhilfe Primarstufe","2120"]
["220","Aufnahmeunterricht Primarstufe","2120"]
["220","DaZ (Deutsch als Zweitsprache) Unterricht Primarstufe","2120"]
["220","ISR (integrierte Sonderschulung in der Verantwortung der Regelschule) Primarstufe","2120"]
["220","Kleinklassen Primarstufe","2120"]
["220","Nachhilfe- und Logopädieunterricht Primarstufe","2120"]
["220","Therapien Primarstufe","2120"]
["350","Ferienlager Primarstufe","2120"]
["350","Skilager Primarstufe","2120"]
["211","12. Schuljahr","2130"]
["211","Allgemeiner Betrieb der Sekundarschule","2130"]
["211","Begabtenförderung Sekundarstufe","2130"]
["211","Berufsvorbereitungsjahre","2130"]
["211","Berufswahlklasse","2130"]
["211","Betreuung im Rahmen der Blockzeiten Sekundarstufe","2130"]
["211","Exkursionen Sekundarstufe","2130"]
["211","IF (integrative Förderung) Sekundarstufe","2130"]
["211","Klassenlager Sekundarstufe","2130"]
["211","Lehrtätigkeit (Unterricht) an Tagesschulen der Sekundarstufe","2130"]
["211","Oberstufenschule","2130"]
["211","QUIMS (Qualität in multikulturellen Schulen) Sekundarstufe","2130"]
["211","Sekundarschule","2130"]
["211","Sekundarstufe","2130"]
["211","Sprachlabor Sekundarstufe","2130"]
["211","Werkjahr","2130"]
["218","Aufgabenhilfe Sekundarstufe","2130"]
["220","Aufnahmeunterricht Sekundarstufe","2130"]
["220","DaZ (Deutsch als Zweitsprache) Unterricht Sekundarstufe","2130"]
["220","ISR (integrierte Sonderschulung in der Verantwortung der Regelschule) Sekundarstufe","2130"]
["220","Kleinklassen Sekundarstufe","2130"]
["220","Nachhilfe- und Logopädieunterricht Sekundarstufe","2130"]
["220","Therapien Sekundarstufe","2130"]
["350","Ferienlager Sekundarstufe","2130"]
["350","Skilager Sekundarstufe","2130"]
["214","Beitragsleistungen an Musikschulen","2140"]
["214","Musikschulen auf Volksschulstufe","2140"]
["217","Aussenanlagen (Schulanlagen)","2170"]
["217","Ferienheime der Schule (im Verwaltungsvermögen)","2170"]
["217","Kindergartengebäude","2170"]
["217","Schulgebäude (Verwaltung, Bau, Betrieb und Unterhalt)","2170"]
["217","Schulhäuser","2170"]
["217","Schulliegenschaften","2170"]
["217","Turnhallen","2170"]
["217","Übrige Unterrichtsgebäude und -räumlichkeiten","2170"]
["350","Ferienheime der Schule (im Verwaltungsvermögen)","2170"]
["351","Ferienheime der Schule (im Verwaltungsvermögen) - Unterhalt und Betrieb","2170"]
["213","Beitragsleistungen an Betreuungs- und Verpflegungsangebote Volksschule","2180"]
["213","Betreuungs- und Verpflegungsangebote Volksschule","2180"]
["213","Betreuungsangebote während der Randstunden Volksschule","2180"]
["213","Mittagstische Volksschule","2180"]
["213","Schülerclubs","2180"]
["213","Schülerhorte","2180"]
["213","Tagesbetreuung","2180"]
["213","Tagesfamilien (Betreuungsangebot Volksschule)","2180"]
["213","Tagesschulen (ohne Aufwendungen für die Lehrtätigkeit)","2180"]
["219","Kindergartenkommission","2190"]
["219","Schulgutsverwaltung","2190"]
["219","Schulkommissionen","2190"]
["219","Schulleitung","2190"]
["219","Schulleitungsaufwand (ohne Lehrtätigkeit)","2190"]
["219","Schulpflege","2190"]
["219","Schulsekretariat","2190"]
["219","Schulverwaltung","2190"]
["900","Steuerbezugskosten Schulgemeinden","2190"]
["940","Bank- und Postspesen im Zahlungsverkehr Schulgemeinden","2190"]
["218","Examenkosten","2192"]
["218","Jugendtag","2192"]
["218","Schulbus","2192"]
["218","Schüler- und Lehrerbibliothek","2192"]
["218","Schülerlotsendienst","2192"]
["218","Schülertransporte","2192"]
["218","Schulpsychologischer Beratungsdienst","2192"]
["218","Schulsozialarbeit","2192"]
["218","Schulsporttag","2192"]
["218","Schulveranstaltungen","2192"]
["218","Unfall- und Haftpflichtversicherung für Schüler und Lehrer","2192"]
["218","Verkehrserziehung","2192"]
["218","Volksschule Sonstiges","2192"]
["220","Behindertenschulen","2200"]
["220","Heilpädagogische Schulen inkl. Betreuung","2200"]
["220","Heimversorgungen","2200"]
["220","ISS (integrierte Sonderschulung in der Verantwortung der Sonderschule)","2200"]
["220","Leistungen im Bereich der heilpädagogischen Früherziehung","2200"]
["220","Sonderschulen","2200"]
["220","Sprachheilschulen","2200"]
["230","Berufliche Grundbildung","2300"]
["230","Kosten von eigenen Berufsschulen","2300"]
["230","Schulgelder und Beiträge an Berufsschulen","2300"]
["230","Stipendien an Schüler","2300"]
["230","Berufsberatungsstellen","2990"]
["230","Bildung, übriges","2990"]
["290","Elternschulung","2990"]
["290","Erwachenenbildungskurse","2990"]
["290","Erziehungsvereine","2990"]
["290","Hauswirtschaftliche Fortbildungskurse","2990"]
["290","Schulvereine","2990"]
["290","Volkshochschulen","2990"]
["290","Weiterbildungskurse nach obligatorischer Schulzeit","2990"]
["300","Bildende Kunst","3110"]
["300","Förderung von Kunstschaffenden","3110"]
["300","Freilichtmuseum","3110"]
["300","Historische Archive","3110"]
["300","Kunstförderung","3110"]
["300","Kunstgalerien","3110"]
["300","Kunstinstitute","3110"]
["300","Museen","3110"]
["300","Ortsmuseum","3110"]
["300","Verkehrshaus der Schweiz","3110"]
["310","Archäologische Untersuchungen","3120"]
["310","Ausgrabungen","3120"]
["310","Burgen und Schlösser","3120"]
["310","Denkmalpflege","3120"]
["310","Erhaltung des Ortsbildes","3120"]
["310","Heimatschutz","3120"]
["310","Kulturgüterschutz","3120"]
["310","Kunstdenkmäler","3120"]
["310","Restaurierungen","3120"]
["300","Bibliotheken","3210"]
["300","Gemeindebibliothek","3210"]
["300","Lesegesellschaft","3210"]
["300","Frauenchor, Vereinsbeitrag","3220"]
["300","Gesangsvereine","3220"]
["300","Jodelclub, Vereinsbeitrag","3220"]
["300","Konzert","3220"]
["300","Männerchor, Vereinsbeitrag","3220"]
["300","Musicals","3220"]
["300","Musik","3220"]
["300","Musikgesellschaft, Vereinsbeitrag","3220"]
["300","Musikvereine","3220"]
["300","Opern","3220"]
["300","Tanz","3220"]
["300","Theater","3220"]
["300","Theatervereine","3220"]
["300","Zirkus","3220"]
["300","Bundesfeier","3290"]
["300","Dorfchronist","3290"]
["300","Dorfgeschichte","3290"]
["300","Dorfkultur","3290"]
["300","Kongresse","3290"]
["300","Kongresshaus","3290"]
["300","Kultur, übriges","3290"]
["300","Kulturkommission","3290"]
["300","Kulturpflege","3290"]
["300","Kunst- und Trachtenvereine","3290"]
["300","Stadthalle (sofern keine andere Zuordnung gegeben ist)","3290"]
["350","Aquarien","3290"]
["350","Botanische Gärten","3290"]
["350","Tierpark","3290"]
["350","Waldlehrpfade und ähnliche Institutionen","3290"]
["350","Zoologische Gärten","3290"]
["320","Film","3310"]
["320","Filmfestivals","3310"]
["320","Filmproduktion und -vertrieb","3310"]
["320","Kino","3310"]
["320","Bücherausstellungen","3320"]
["320","Buchmessen","3320"]
["320","Dorfzeitung","3320"]
["320","Fernsehen","3320"]
["320","Förderung von Schriftstellerinnen und Schriftstellern","3320"]
["320","Herausgabe von Büchern und Zeitungen","3320"]
["320","Massenmedien","3320"]
["320","Multimediaproduktion","3320"]
["320","Presse","3320"]
["320","Radio ","3320"]
["320","Verlag von Büchern und Zeitungen","3320"]
["321","Antennenanlagen, Kabelanlagen","3321"]
["321","Antennenanlagen/Kabelanlagen, Beteiligungskosten an gemeinsam betriebenen Anlagen","3321"]
["321","Bau-, Betrieb- und Unterhaltskosten von eigenen Gemeinschaftsantennenanlagen","3321"]
["321","Bau-, Betrieb- und Unterhaltskosten von eigenen Kabelanlagen für Radio und Fernsehen","3321"]
["321","Gemeinschaftsantennenanlagen","3321"]
["330","Reitwege","3410"]
["340","Allgemeine Sportanlässe","3410"]
["340","Beiträge an Sport- und Schiessvereine","3410"]
["340","Eisbahnen","3410"]
["340","Jugend und Sport","3410"]
["340","Jungschützen, Vereinsbeitrag","3410"]
["340","Saunabetriebe","3410"]
["340","Schwimm- und Hallenbäder","3410"]
["340","Schwimm- und Turnkurse (ohne Schulsport)","3410"]
["340","Schwing-Club, Vereinsbeitrag","3410"]
["340","Spielplätze (Sport)","3410"]
["340","Sport","3410"]
["340","Sportanlagen","3410"]
["340","Sportclub, Vereinsbeitrag","3410"]
["340","Tennisclub, Vereinsbeitrag","3410"]
["340","Unihockey-Club, Vereinsbeitrag","3410"]
["340","Vita-Parcours","3410"]
["340","Volleyballclub, Vereinsbeitrag","3410"]
["350","Bojenfelder","3410"]
["350","Bootshafen","3410"]
["330","Grünzonen","3420"]
["330","Parkanlagen","3420"]
["330","Rasen- und Robinsonspielplätze","3420"]
["330","Stadtgärtnereien","3420"]
["330","Ufergestaltung","3420"]
["330","Uferwege","3420"]
["330","Wanderwege","3420"]
["350","Campingplätze","3420"]
["350","Cevi, Vereinsbeitrag","3420"]
["350","Familiengärten","3420"]
["350","Familientreff, Vereinsbeitrag","3420"]
["350","Fasnachtsverein, Vereinsbeitrag","3420"]
["350","Frauenverein, Vereinsbeitrag","3420"]
["350","Freizeit","3420"]
["350","Freizeitwerkstätten","3420"]
["350","Freizeitzentren","3420"]
["350","Ökumenische Frauenarbeitsgruppe, Vereinsbeitrag","3420"]
["350","Pfadi, Vereinsbeitrag","3420"]
["350","Schrebergärten (Familiengärten)","3420"]
["350","Spielplätze (Freizeit)","3420"]
["351","Ferienheime allgemein (im Verwaltungsvermögen) - Unterhalt und Betrieb","3420"]
["390-398","Kirchen und religiöse Angelegenheiten","3500"]
["400","Krankenhäuser","4110"]
["400","Spitäler","4110"]
["410","Erholungsheime","4120"]
["410","Heilbäder","4120"]
["410","Krankenheime","4120"]
["410","Pflegeheime","4120"]
["570","Altersheime mit Pflege","4120"]
["570","Alterssiedlungen mit Pflege","4120"]
["570","Alterswohnungen mit Pflege","4120"]
["570","Bürgerheime","4120"]
["415","Pflegefinanzierung Akut- und Übergangspflege (stationär)","4125"]
["415","Pflegefinanzierung Kranken-, Alters- und Pflegeheime","4125"]
["440","Ambulante Krankenpflege","4210"]
["440","Hauspflege","4210"]
["440","Hebammen","4210"]
["440","Heimpflege","4210"]
["440","Krankenmobilien","4210"]
["440","Samariterverein, Vereinsbeitrag","4210"]
["440","Schweizerisches Rotes Kreuz","4210"]
["440","Spitex (Spitalexterne Krankenpflege)","4210"]
["540","Mütterberatung (Säuglinge, Kleinkinder)","4210"]
["540","Väterberatung (Säuglinge, Kleinkinder)","4210"]
["589","Mahlzeitendienst","4210"]
["445","Pflegefinanzierung Akut- und Übergangspflege (Spitex)","4215"]
["445","Pflegefinanzierung ambulante Krankenpflege (Spitex)","4215"]
["490","Ambulanzen","4220"]
["490","Rettungsdienste","4220"]
["490","Rettungsflugwacht","4220"]
["490","Sänitätspolizei","4220"]
["490","Seerettungsdienst","4220"]
["450","Abstinentenvereine und -verbände","4310"]
["450","Alkohol- und Drogenmissbrauch, prophylaktische und therapeutische Massnahmen","4310"]
["450","Alkohol- und Drogenprävention","4310"]
["450","Drogenstationen","4310"]
["450","Entziehungsanstalten","4310"]
["450","Entzugsanstalten","4310"]
["450","Suchtprävention","4310"]
["450","Therapeutische Wohngemeinschaften","4310"]
["587","Alkohol- und Drogenmissbrauch, prophylaktische und therapeutische Massnahmen","4310"]
["587","Alkohol- und Drogenprävention","4310"]
["587","Drogenstationen","4310"]
["587","Entziehungsanstalten","4310"]
["587","Suchtprävention","4310"]
["587","Therapeutische Wohngemeinschaften","4310"]
["450","Beitragsleistungen an Reumaliga, Krebsliga etc.","4320"]
["450","Epidemiologie","4320"]
["450","Impfungen","4320"]
["450","Krankheitsbekämpfungen","4320"]
["450","Schirmbildaktionen","4320"]
["460","Dentalhygiene","4330"]
["460","Schirmbildaktionen für Lehrer und Schüler","4330"]
["460","Schulapotheke","4330"]
["460","Schularzt","4330"]
["460","Schulgesundheitsdienst","4330"]
["460","Schulhygiene","4330"]
["460","Schulzahnarzt","4330"]
["460","Schulzahnklinik","4330"]
["470","Fleischschauer","4340"]
["470","Lebensmittelinspektor","4340"]
["470","Lebensmittelkontrolle","4340"]
["470","Pilzkontrolle","4340"]
["470","Trinkwasserkontrolle","4340"]
["450","Gesundheitsberatung","4900"]
["490","Ärztlicher Notfalldienst","4900"]
["490","Desinfektionen","4900"]
["490","Gesundheitsbehörde","4900"]
["490","Gesundheitskommission","4900"]
["490","Gesundheitswesen, übriges","4900"]
["490","Hygienemassnahmen","4900"]
["490","Krankentransporte","4220"]
["520","Verwaltungsaufwand Krankenversicherung","5110"]
["520","Verwaltungsaufwand Prämienverbilligungen Krankenversicherung","5110"]
["520","Beiträge an Krankenkassen aufgrund von Verlustscheinen","5120"]
["520","Eingelöste Verlustscheine betreffend Krankenversicherungsprämien","5120"]
["520","Krankenkassenbeiträge für Bedürftige","5120"]
["520","Krankenkassen-Prämienverbilligungen","5120"]
["520","Prämienverbilligungen Krankenversicherungen","5120"]
["530","Ergänzungsleistungen zur IV (ohne Krankenkassenprämien)","5220"]
["550","Beiträge an Blindenheime","5230"]
["550","Eingliederungswerkstätten","5230"]
["550","Geschützte Werkstätten für Invalide","5230"]
["550","Invalidenheime","5230"]
["550","Beiträge an Vereinigungen von Cerebralgeschädigten","5240"]
["550","Beiträge an Vereinigungen von Gebrechlichen","5240"]
["550","Beiträge an Vereinigungen von Invaliden","5240"]
["550","Beiträge an Vereinigungen von Kinderlähmungskranken etc.","5240"]
["550","Invalidenfürsorge","5240"]
["550","Leistungen an Invalide","5240"]
["500","AHV-Zweigstelle der Gemeinde (Verwaltungskostenbeiträge in Funktionen)","5310"]
["500","Alters- und Hinterlassenenversicherung AHV","5310"]
["589","AHV-Beiträge für Nichterwerbstätige","5310"]
["530","Ergänzungsleistungen zur AHV (ohne Krankenkassenprämien)","5320"]
["030","Leistungen an Pensionierte","5330"]
["030","Pensionsleistungen","5330"]
["030","Rentenleistungen","5330"]
["030","Ruhegehälter","5330"]
["030","Teuerungszulagen für Pensionierte","5330"]
["030","Überbrückungsrenten","5330"]
["219","Pensionsleistungen","5330"]
["219","Rentenleistungen","5330"]
["219","Ruhegehälter","5330"]
["219","Teuerungszulagen für Pensionierte","5330"]
["219","Überbrückungsrenten","5330"]
["570","Altersheime ohne medizinische Betreuung und ohne Pflege","5340"]
["570","Alterssiedlungen ohne medizinische Betreuung und ohne Pflege","5340"]
["570","Alterswohnungen ohne medizinische Betreuung und ohne Pflege","5340"]
["570","Wohnen im Alter (ohne Pflege)","5340"]
["589","Altersfürsorge","5350"]
["589","Altersturnen, Vereinsbeitrag","5350"]
["589","Dienstleistungen und Beiträge für das Alter","5350"]
["589","Hinterlassenenfürsorge","5350"]
["589","Leistungen an das Alter","5350"]
["589","Pro Senectute","5350"]
["589","Stiftung für das Alter","5350"]
["589","Alimentenbevorschussungen","5430"]
["589","Alimenteninkasso","5430"]
["540","Jugendämter","5440"]
["540","Jugendarbeit (Schulsozialarbeit: Funktion 2192)","5440"]
["540","Jugendfürsorge","5440"]
["540","Jugendhaus","5440"]
["540","Jugendlokale","5440"]
["540","Jugendschutz","5440"]
["540","Jugendsekretariate","5440"]
["540","Jugendtreff","5440"]
["540","Pro Juventute","5440"]
["541","Bau, Betrieb und Unterhalt von gemeindeeigenen Heimen","5441"]
["541","Beitragsleistungen an Kinder- und Jugendheime","5441"]
["541","Erziehungsheime","5441"]
["541","Kinder- und Jugendheime","5441"]
["541","Waisenhäuser","5441"]
["589","Beiträge für die Betreuung von Kleinkindern (KKBB)","5450"]
["589","Eheberatung","5450"]
["589","Familienberatung","5450"]
["589","Familienhilfe","5450"]
["589","Familienschutz","5450"]
["589","Leistungen an Familien","5450"]
["542","Beitragsleistungen an Kinderkrippen","5451"]
["542","Kinderhorte","5451"]
["542","Kinderkrippen","5451"]
["542","Professionell geführte Betreuungseinrichtungen für Kinder","5451"]
["542","Spielgruppe","5451"]
["582","Anschlusstaggelder","5520"]
["582","Arbeitslosenfürsorge","5520"]
["582","Arbeitslosenunterstützung","5520"]
["582","Beitragsleistungen an Arbeitslose","5520"]
["582","Individuelle Leistungen an Arbeitslose","5520"]
["582","Leistungen an Arbeitslose","5520"]
["582","Soziallöhne","5520"]
["020","Arbeitsamt","5590"]
["020","Arbeitsvermittlung","5590"]
["020","Regionale Arbeitsvermittlungszentren","5590"]
["586","Arbeitsbeschaffung","5590"]
["586","Arbeitslosigkeit, übriges","5590"]
["586","Arbeitsmarktliche Massnahmen","5590"]
["586","Integrations- und Arbeitsprogramme für Arbeitslose und Ausgesteuerte","5590"]
["560","Mietzinszuschüsse","5600"]
["560","Sozialer Wohnungsbau","5600"]
["560","Verwaltung, Bau, Unterhalt und Betrieb von Sozialwohnungen","5600"]
["560","Wohnungsfürsorge","5600"]
["530","Altersbeihilfen (ohne Krankenkassenbeiträge)","5710"]
["530","Beihilfen","5710"]
["530","Gemeindezuschüsse zu den kantonalen Beihilfen (ohne Krankenkassenprämien)","5710"]
["530","Kantonale Beihilfen zur AHV/IV (ohne Krankenkassenprämien)","5710"]
["530","Kantonal-rechtliche Zuschüsse","5710"]
["580","Ausgesteuerte Arbeitslose","5720"]
["580","Gesetzliche wirtschaftliche Hilfe","5720"]
["580","Rückführungskosten (gesetzliche wirtschaftliche Hilfe)","5720"]
["580","Sozialhilfe an Ausländer","5720"]
["580","Sozialhilfe an Kantonsbürger","5720"]
["580","Sozialhilfe an Schweizerbürger","5720"]
["580","Unterstützung gemäss kantonaler Sozialhilfegesetzgebung","5720"]
["588","Flüchtlingshilfe","5720"]
["589","Flüchtlingshilfe","5720"]
["581","Freiwillige wirtschaftliche Hilfe","5721"]
["581","Freiwillige wirtschaftliche Hilfe an Ausländer","5721"]
["581","Freiwillige wirtschaftliche Hilfe an Kantonsbürger","5721"]
["581","Freiwillige wirtschaftliche Hilfe an Schweizerbürger","5721"]
["581","Rückführungskosten (freiwillige wirtschaftliche Hilfe)","5721"]
["588","Asylbewerberbetreuung","5730"]
["588","Asylwesen","5730"]
["588","Beiträge an Asylbewerber","5730"]
["588","Dienstleistungen oder Unterstützung im Bereich des Asylwesens","5730"]
["588","Integrationsförderung Asylbewerber","5730"]
["589","Rückführungskosten (Asylbewerber)","5730"]
["589","Fürsorge, übriges","5790"]
["589","Fürsorgebehörde","5790"]
["589","Fürsorgekommission","5790"]
["589","Fürsorgesekretariat","5790"]
["589","Gemeinnützige Gesellschaft","5790"]
["589","Integrationsförderung (nicht Asylbewerber)","5790"]
["589","Sozialdienst","5790"]
["589","Sozialkommission","5790"]
["589","Verbilligungsaktionen","5790"]
["589","Winterhilfe","5790"]
["590","Freiwillige Hilfeleistungen für andere Kantone und Gemeinden","5920"]
["590","Hilfsaktionen im Inland","5920"]
["590","Leistungen mit Hilfscharakter im Inland","5920"]
["590","Patenschaften für andere Gemeinden","5920"]
["590","Patenschaften für bedrängte Gemeinden im Inland","5920"]
["590","Beiträge an Caritas, HEKS, IKRK etc.","5930"]
["590","Beiträge an gemeinnützige, im Ausland tätige Institutionen","5930"]
["590","Beiträge für Entwicklungshilfe","5930"]
["590","Hilfsaktionen im Ausland","5930"]
["590","Humanitäre Auslandhilfe","5930"]
["600","Nationalstrassen","6110"]
["610","Hauptstassen nach Bundesrecht","6120"]
["610","Verwaltung, Dienstleistungen, Betrieb, Bau und Unterhalt an Bundesstrassen","6120"]
["610","Kantonsstrassen, übrige (nicht Funktion 6120)","6130"]
["610","Verwaltung, Dienstleistungen, Betrieb, Bau und Unterhalt an Staatsstrassen","6130"]
["300","Beflaggungen","6150"]
["620","Fussgängeranlagen","6150"]
["620","Gemeindestrassen","6150"]
["620","Hausnummerierung","6150"]
["620","Nachtparkgebühren","6150"]
["620","Park an Ride","6150"]
["620","Parkhäuser","6150"]
["620","Parkplätze","6150"]
["620","Parkuhren","6150"]
["620","Pflästerungen Gemeindestrassen","6150"]
["620","Rabatten","6150"]
["620","Radwege","6150"]
["620","Schneeräumung Gemeindestrassen","6150"]
["620","Signalisierung Gemeindestrassen","6150"]
["620","Strassenbeleuchtungen","6150"]
["620","Strassenschmuck","6150"]
["620","Verkehrseinrichtungen","6150"]
["620","Weihnachtsbeleuchtung","6150"]
["780","Hundetoiletten","6150"]
["780","Hundeversäuberungsplätze","6150"]
["780","Robidog","6150"]
["630","Privatstrassen","6180"]
["090","Werkgebäude (wenn nicht anderweitig zuteilbar)","6190"]
["620","Standplätze/Durchgangsplätze für Fahrende","6190"]
["620","Strassen, übriges","6190"]
["620","Werkhof (wenn nicht anderweitig zuteilbar)","6190"]
["620","Bushaltestellen","6210"]
["640","Bahninfrastruktur","6210"]
["640","Beiträge an Bahnhofbauten","6210"]
["640","Beiträge an Bahnlinien (Infrastruktur)","6210"]
["640","Infrastruktur für den Bahnverkehr","6210"]
["640","Öffentliche Verkehrsinfrastruktur für den Bahnverkehr","6210"]
["650","Agglomerationsverkehr (Infrastruktur)","6210"]
["650","Öffentliche Verkehrsinfrastruktur","6210"]
["650","Regionalverkehr (Infrastruktur)","6210"]
["650","Agglomerationsverkehr (Betrieb, ohne Infrastrukturkosten)","6220"]
["650","Beiträge an den Nahverkehr z.B. Tarifverbund","6220"]
["650","Betriebsbeiträge an die SBB (Regionalverkehr)","6220"]
["650","Betriebsbeiträge an konzessionierte Transportunternehmen im Regionalverkehr","6220"]
["650","Privatbahndefizitdeckung","6220"]
["650","Regional- und Agglomerationsverkehr","6220"]
["650","Zürcher Verkehrsverbund, Beiträge","6220"]
["650/651","Ortsbus (Betrieb, ohne Infrastrukturkosten)","6220"]
["650/651","Ortsverkehr (Betrieb, ohne Infrastrukturkosten)","6220"]
["650/651","Regionale Transportanstalten des allgemeinen Verkehrs (Betrieb)","6220"]
["650/651","Regionalverkehr (Betrieb, ohne Infrastrukturkosten)","6220"]
["650/651","Städtische Verkehrsbetriebe (Betrieb, ohne Infrastrukturkosten)","6220"]
["589","Tageskarten SBB","6290"]
["640","Tageskarten SBB","6290"]
["650","Öffentlicher Verkehr, übriges","6290"]
["650","Taxistandplätze","6290"]
["660","Anteil Schiffsteuern","6310"]
["660","Beiträge an Schifffahrtsgesellschaften","6310"]
["660","Hafenanlagen Schifffahrt","6310"]
["660","Schifffahrt","6310"]
["660","Schifffahrtsnetz","6310"]
["670","Flughafen","6320"]
["670","Luftfahrt und Raumfahrt","6320"]
["670","Luftfahrtentwicklung","6320"]
["670","Luftfahrtsicherheit","6320"]
["650","Bergbahnen","6330"]
["650","Luftseilbahnen","6330"]
["650","Sesselbahnen","6330"]
["650","Skilifte","6330"]
["650","Sonstige Transportsysteme","6330"]
["790","Gesamtverkehrsplanung","6340"]
["790","Verkehrsplanung allgemein","6340"]
["680","Glasfasernetze","6400"]
["680","Kommunikationsnetzwerke","6400"]
["680","Nachrichtenübermittlung","6400"]
["680","Nachrichtenübermittlungsnetzwerke","6400"]
["680","Postdienstleistungen","6400"]
["680","Poststellen","6400"]
["321","Glasfasernetze [Gemeindebetrieb]","6401"]
["321","Kommunikationsnetzwerke [Gemeindebetrieb]","6401"]
["700","Öffentliche Brunnen","7100"]
["700","Wasserversorgung (allgemein)","7100"]
["701","Hydranten (wenn nicht in Funktion 150x zugeordnet)","7101"]
["701","Wasserversorgungsanlagen","7101"]
["701","Wasserwerk [Gemeindebetrieb]","7101"]
["750","Gewässerschutz","7200"]
["780","Abwasserbeseitigung (allgemein)","7200"]
["780","Öffentliche Toiletten","7200"]
["710","Abwasseranlagen","7201"]
["710","Abwasserbeseitigung [Gemeindebetrieb]","7201"]
["710","Abwasserleitungen","7201"]
["710","Abwasserpumpstationen","7201"]
["710","Kanalisationen","7201"]
["710","Kostenanteile an Abwasserbeseitigungsanlangen","7201"]
["711","Abwasserreinigungsanlagen","7202"]
["711","Kläranlagen [Gemeindebetrieb]","7202"]
["780","Abfallwirtschaft (allgemein)","7300"]
["780","Kadaververbrennung","7300"]
["780","Konfiskatvernichtung","7300"]
["780","Tierkörperbeseitigung","7300"]
["720","Abfallwirtschaft [Gemeindebetrieb]","7301"]
["720","Ablagerungsstellen","7301"]
["720","Altöl und Alteisen","7301"]
["720","Bauschutt","7301"]
["720","Deponien","7301"]
["720","Glas- und Sperrgutabfuhr","7301"]
["720","Kehrichtabfuhr","7301"]
["720","Multikomponenten-Deponien","7301"]
["720","Separatabfuhr","7301"]
["721","Kehrichtverbrennungsanlagen [Gemeindebetrieb]","7302"]
["750","Gewässerkorrektionen","7410"]
["750","Gewässerverbauungen","7410"]
["750","Schwellenwesen (Gewässerverbauungen)","7410"]
["750","Seeregulierung","7410"]
["750","Unterhalt der öffentlichen Gewässer","7410"]
["760","Aufforstungen im Hochgebirge","7420"]
["760","Lawinenschutz","7420"]
["760","Lawinenverbauungen","7420"]
["760","Murgangschutz","7420"]
["760","Schutzverbauungen, übrige","7420"]
["760","Steinschlagschutz","7420"]
["770","Artenschutz","7500"]
["770","Beiträge für Schutzobjekte (Naturschutz)","7500"]
["770","Biodiversität","7500"]
["770","Biotope","7500"]
["770","Landschaftsschutz","7500"]
["770","Naturschutz","7500"]
["770","Naturschutzreservate","7500"]
["770","Naturschutzverein, Vereinsbeitrag","7500"]
["770","Ökozonen","7500"]
["770","Schutz und Wiederansiedlung von Tier- und Pflanzenarten","7500"]
["770","Schutzmassnahmen","7500"]
["770","Schutzreservate","7500"]
["770","Weiher","7500"]
["820","Tierschutz","7500"]
["820","Vogelschutz","7500"]
["820","Vogelschutzverein, Vereinsbeitrag","7500"]
["780","Klimaschutz","7610"]
["780","Luftemissionen","7610"]
["780","Luftreinhaltung","7610"]
["780","Ölfeuerungskontrollen","7610"]
["780","Rauchgaskontrollen","7610"]
["780","Altlastensanierung","7690"]
["780","Bodenschutz","7690"]
["780","Energiespar- und -effizienzprogramme (Label Energiestadt)","7690"]
["780","Energiesparaktionen","7690"]
["780","Erschütterungsschutz","7690"]
["780","Grundwasserschutz","7690"]
["780","Lärmbekämpfung","7690"]
["780","Lärmschutz","7690"]
["780","Öltankkontrolle","7690"]
["780","Strahlenschutz","7690"]
["780","Übrige Bekämpfung von Umweltverschmutzung","7690"]
["869","Energiespar- und effizienzprogramme (Label Energiestadt)","7690"]
["869","Energiesparaktionen","7690"]
["869","Energiesparmassnahmen","7690"]
["740","Bestattungsamt","7710"]
["740","Bestattungskosten","7710"]
["740","Bestattungswesen","7710"]
["740","Friedhof und Bestattung","7710"]
["740","Friedhöfe","7710"]
["740","Friedhofgärtnerei","7710"]
["740","Friedhofhallen","7710"]
["740","Friedhofkommission","7710"]
["740","Krematorien","7710"]
["740","Unterhalt der Friedhofanlagen","7710"]
["740","Regionale Friedhoforganisation (Anschlussverträge)","7719"]
["780","Amt für Umweltschutz","7790"]
["780","Umweltschutz, übriges","7790"]
["780","Umweltschutzangelegenheiten, die nicht anderweitig zugeordnet werden können","7790"]
["790","Bauvorschriften","7900"]
["790","Entwicklungskonzepte","7900"]
["790","Flächennutzungspläne und Bauvorschriften","7900"]
["790","Massnahmenplan Naturgefahren","7900"]
["790","Mehrwertabschöpfung","7900"]
["790","Ortsplanung","7900"]
["790","Planungsgutachten","7900"]
["790","Planungskommission","7900"]
["790","Raumordnung","7900"]
["790","Raumplanung","7900"]
["790","Regionalplanung","7900"]
["790","Verwaltung von Bauordnungen","7900"]
["790","Wohnbauförderungen ohne Berücksichtigung von Einkommenslimiten","7900"]
["790","Regionale Planungsgruppen (Anschlussverträge)","7909"]
["800","Betriebsverbesserungen","8120"]
["800","Bodenverbesserungen","8120"]
["800","Flurwege","8120"]
["800","Güterzusammenlegungen","8120"]
["800","Investitionskredite (landwirtschaftliche Strukturverbesserungen)","8120"]
["800","Landwirtschaftliche Betriebsberatungen","8120"]
["800","Landwirtschaftliche Betriebszählungen","8120"]
["800","Landwirtschaftliche Hochbauten","8120"]
["800","Landwirtschaftliche Maschinenanschaffungen","8120"]
["800","Landwirtschaftliche Strukturverbesserungen","8120"]
["800","Meliorationen","8120"]
["800","Landwirtschaftliche Produktionsverbesserungen Vieh","8130"]
["800","Milchkontrolle","8130"]
["800","Tierseuchenbekämpfung","8130"]
["800","Veterinärwesen","8130"]
["800","Viehausstellungen","8130"]
["800","Viehgesundheitsdienst","8130"]
["800","Viehinspektion","8130"]
["800","Viehmärkte","8130"]
["800","Viehschauverein, Vereinsbeitrag","8130"]
["800","Viehwirtschaft","8130"]
["800","Viehzählungen","8130"]
["800","Viehzucht","8130"]
["800","Viehzuchtgenossenschaft, Beitrag","8130"]
["800","Ackerbaustellen","8140"]
["800","Bekämpfung Feuerbrand","8140"]
["800","Bienenzucht","8140"]
["800","Boden- und Düngeberatung","8140"]
["800","Landwirtschaftliche Produktionsverbesserungen Pflanzen","8140"]
["800","Obstbau","8140"]
["800","Pflanzenbau","8140"]
["800","Pflanzenschutz","8140"]
["800","Rebbau","8140"]
["800","Schädlingsbekämpfung","8140"]
["800","Alpwirtschaft","8180"]
["810","Allgemeine Verwaltungskosten (Forstwirtschaft)","8200"]
["810","Försterbesoldung","8200"]
["810","Forstkommission","8200"]
["810","Forstwirtschaft","8200"]
["810","Sammeldienststelle Forstwirtschaft für die Besoldungs- und Verwaltungskosten","8200"]
["811","Bekämpfung von Waldkrankheiten","8200"]
["811","Forstkulturen (erste Produktionsstufe)","8200"]
["811","Forstpflegemassnahmen","8200"]
["811","Wildschadenverhütung","8200"]
["812","Einnahmen aus dem Holzverkauf","8200"]
["812","Holzernte (zweite Produktionsstufe)","8200"]
["813","Erschliessungsanlagen im Wald","8200"]
["813","Forststrassen und Forstwege","8200"]
["813","Unterhalt des gesamten Waldstrassennetzes","8200"]
["813","Unterhalt Forststrassen","8200"]
["814","Entwässerungsanlagen im Wald","8200"]
["814","Unterhalt der Forstverbauungen","8200"]
["815","Christbäume","8200"]
["815","Forstliche Nebennutzungen","8200"]
["815","Kranz- und Deckäste","8200"]
["815","Pflanzen (Forst)","8200"]
["815","Rinden","8200"]
["815","Sämlinge (Forst)","8200"]
["815","Stockholz","8200"]
["817","Aufforstungen","8200"]
["817","Entwässerungen im Wald","8200"]
["817","Forstinvestitionen","8200"]
["817","Forstwirtschaftliche Investitionen (Daueranlagen)","8200"]
["817","Strassen- und Wegebauten im Wald","8200"]
["817","Verbauungen im Wald","8200"]
["817","Waldzusammenlegungen","8200"]
["818","Beiträge an Vereine (Forst)","8200"]
["818","Forstwirtschaft Allgemeines","8200"]
["818","Zinsen (Forst)","8200"]
["810-819","Forst","8200-8205"]
["810-819","Forstwirtschaft","8200-8205"]
["810-819","Waldbewirtschaftung","8200-8205"]
["816","Forstliche Nebenbetriebe","8204"]
["816","Holzlager","8204"]
["816","Pflanzgärten","8204"]
["816","Sägereibetriebe","8204"]
["819","Aussichtstürme","8205"]
["819","Forsthütten","8205"]
["819","Gemeinwirtschaftliche Forstleistungen","8205"]
["819","Lehrpfade im Wald","8205"]
["819","Park- und Rastplatzanlagen im Wald","8205"]
["819","Waldhäuser","8205"]
["819","Wander- und Reitwege im Wald","8205"]
["820","Abschussprämien","8300"]
["820","Anteil Jagdpachtzinsertrag","8300"]
["820","Fischerei","8300"]
["820","Jagd","8300"]
["820","Wildhut","8300"]
["820","Wildschadenverhütung","8300"]
["830","Kurvereine","8400"]
["830","Tourismus","8400"]
["830","Verkehrs- und Verschönerungsvereine","8400"]
["830","Werbeprospekte","8400"]
["830","Werbestempel","8400"]
["160","Pflichtlagerhaltung","8500"]
["840","Arbeitnehmerschutz","8500"]
["840","Beiträge im wirtschaftlichen Bereich","8500"]
["840","Gewerbe","8500"]
["840","Gewerbeausstellungen","8500"]
["840","Handel","8500"]
["840","Handelsförderung","8500"]
["840","Industrie","8500"]
["840","Industriegeleise","8500"]
["840","Konsumentenschutz","8500"]
["840","Lehrstellenförderung","8500"]
["840","Marktverein, Vereinsbeitrag","8500"]
["840","Standortförderung","8500"]
["840","Wirtschaftliche Landesversorgung","8500"]
["840","Wirtschaftsförderung","8500"]
["840","Banken und Versicherungen","8600"]
["840","Gewinnbeteiligungen von Banken","8600"]
["860","Abgaben und Leistungen von Elektrizitätswerken","8710"]
["860","Ausgleichsvergütungen (Elektrizität)","8710"]
["860","Elektrizität (allgemein)","8710"]
["860","Konzessionsgebühren (Elektrizität)","8710"]
["861","Bau, Betriebs- und Unterhaltskosten von eigenen Elektrizitätsnetzen","8711"]
["861","Beteiligungskosten an gemeinsam betriebenen Elektrizitätsnetzen","8711"]
["861","Elektrizitätswerk - Elektrizitätsnetz [Gemeindebetrieb]","8711"]
["861","Elektrizitätswerk, Durchleitungs- und Verteilnetz","8711"]
["865","Elektrizitätswerk, Stromhandel und übrige Tätigkeitsbereiche","8712"]
["865","Elektrizitätswerk, Stromhandel und Übriges (ohne Elektrizitätsnetz) [Gemeindebetrieb]","8712"]
["865","Stromhandel von eigenen Elektrizitätswerken","8712"]
["865","Übrige Tätigkeitsbereiche von eigenen Elektrizitätswerken","8712"]
["860","Beteiligungserträge (Gasversorgung)","8720"]
["860","Erdöl und Gas (allgemein)","8720"]
["860","Überschussanteil eigener Betriebe (Gasversorgung)","8720"]
["869","Erdöl","8720"]
["862","Bau, Betriebs- und Unterhaltskosten von eigenen Gasversorgungsbetrieben","8721"]
["862","Beteiligungskosten an gemeinsam betriebenen Gasversorgungen","8721"]
["862","Gasversorgung [Gemeindebetrieb]","8721"]
["869","Alternativenergie","8730"]
["869","Geothermische Ressourcen","8730"]
["869","Nichtelektrische Energie (allgemein)","8730"]
["863","Bau, Betriebs- und Unterhaltskosten von Fernheizwerken","8731"]
["863","Beteiligungskosten an gemeinsam betriebenen Werken (Fernwärme)","8731"]
["863","Fernwärmebetrieb nicht elektrische Energie [Gemeindebetrieb]","8731"]
["869","Andere, nicht kommerziell verwertete Brennstoffe","8790"]
["869","Brennstoffe n.a.g. (nicht anderweitig genannt)","8790"]
["869","Brennstoffe wie Alkohol, Holz und Holzabfälle","8790"]
["869","Energie, übriges (allgemein)","8790"]
["869","Übrige Energie","8790"]
["863","Bau, Betriebs- und Unterhaltskosten von Fernheizwerken","8791"]
["863","Beteiligungskosten an gemeinsam betriebenen Werken (Fernwärme)","8791"]
["863","Fernwärme (Holzschnitzel, Brennstoffe n.a.g.)","8791"]
["863","Fernwärmebetrieb Energie, übriges [Gemeindebetrieb]","8791"]
["863","Holzschnitzelheizungen","8791"]
["869","Zuckerrohr","8791"]
["730","Schlachthöfe","8900"]
["870","Dörrbetriebe","8900"]
["870","Grastrocknungsanlagen","8900"]
["870","Kiesgrubenbetriebe","8900"]
["870","Sonstige gewerbliche Betriebe","8900"]
["870","Tiefkühlanlagen","8900"]
["900","Allgemeine Gemeindesteuern","9100"]
["900","Einkommenssteuern","9100"]
["900","Gewinnsteuern","9100"]
["900","Kapitalsteuern","9100"]
["900","Nachsteuern","9100"]
["900","Pauschale Steueranrechnungen","9100"]
["900","Personalsteuern","9100"]
["900","Quellensteuern","9100"]
["900","Steuerausscheidungen","9100"]
["900","Vermögenssteuern","9100"]
["900","Grundsteuern","9101"]
["900","Grundstückgewinnsteuern","9101"]
["900","Handänderungssteuern","9101"]
["900","Hundesteuern","9101"]
["900","Sondersteuern","9101"]
["920","Demografischer Sonderlastenausgleich","9300"]
["920","Finanzausgleich","9300"]
["920","Fusionsbeiträge","9300"]
["920","Geografisch-topografischer Sonderlastenausgleich","9300"]
["920","Individueller Sonderlastenausgleich","9300"]
["920","Kirchlicher Finanzausgleich","9300"]
["920","Lastenausgleich","9300"]
["920","Ressourcenausgleich","9300"]
["920","Steuerfussausgleich","9300"]
["920","Steuerkraftausgleich von und an Gemeinden","9300"]
["920","Übergangsausgleich","9300"]
["920","Zentrumslastenausgleich","9300"]
["930","Ertragsanteile, übrige","9500"]
["930","Gemeindeanteile an kantonalen Einnahmen","9500"]
["930","Regalien, Patente und Anteile an kantonalen Gebühren","9500"]
["930","Wasserrechtskonzessionen","9500"]
["930","Wasserrechtszinsen","9500"]
["900","Ausgleichszinsen auf Steuern","9610"]
["900","Vergütungszinsen auf Steuern","9610"]
["900","Verzugszinsen auf Steuern","9610"]
["940","Aktivzinsen","9610"]
["940","Kapitalzinsen","9610"]
["940","Negativzinsen für Vermögensanlagen","9610"]
["940","Passivzinsen","9610"]
["940","Vergütungszinsen","9610"]
["940","Verzugszinsen","9610"]
["940","Zinsen","9610"]
["940","Abgaben und Spesen auf Wertpapiere","9620"]
["940","Emissionskosten","9620"]
["940","Kommissionen (Emissionskosten)","9620"]
["940","Kommissionen und Gebühren bei Emissionen von Kassascheinen, Anleihen, Obligationen etc.","9620"]
["941","Gewinne und Verluste sowie Wertberichtigungen auf Liegenschaften des Finanzvermögens","9630"]
["942","Bau- und Unterhaltskosten von Liegenschaften des Finanzvermögens","9630"]
["942","Erträge aus Liegenschaften des Finanzvermögens","9630"]
["942","Liegenschaften des Finanzvermögens","9630"]
["942","Liegenschaftenverwaltung (nur Finanzvermögen)","9630"]
["943","Gemeindealpen des Finanzvermögens","9630"]
["943","Gutsbetriebe des Finanzvermögens","9630"]
["941","Buchgewinne auf Liegenschaften des Finanzvermögens","9639"]
["941","Buchverluste auf Liegenschaften des Finanzvermögens","9639"]
["990","Abschreibungen/Wertberichtigungen auf Liegenschaften des Finanzvermögens","9639"]
["940","Agio","9690"]
["940","Buchgewinne von Finanzvermögen (ohne Liegenschaften)","9690"]
["940","Buchverluste von Finanzvermögen (ohne Liegenschaften)","9690"]
["940","Depotverwaltungsgebühren","9690"]
["940","Disagio","9690"]
["940","Finanzvermögen, übriges","9690"]
["940","Kommissionen und Abgaben von Handelsgeschäften","9690"]
["940","Kommissionen und Gebühren bei Fälligkeiten von Anleihen","9690"]
["940","Kommissionen und Gebühren beim Einlösen von Coupons","9690"]
["941","Buchgewinne auf Mobilien des Finanzvermögens","9690"]
["941","Buchverluste auf Mobilien des Finanzvermögens","9690"]
["990","Abschreibungen/Wertberichtigungen auf Mobilien des Finanzvermögens","9690"]
["930","CO2-Abgaben","9710"]
["930","Rückverteilungen aus CO2-Abgabe","9710"]
["995","Einlagen in finanzpolitische Reserve im EK","9900"]
["995","Entnahmen aus finanzpolitischer Reserve im EK","9900"]
["995","Neutrale Aufwendungen und Erträge","9950"]
["995","Zuwendungen von Dritten ohne Zweckbindung","9950"]
["995","Zuwendungen von Dritten mit Zweckbindung","9951"]
["995","Zweckgebundene Zuwendungen, Aufwendungen und Erträge","9951"]
["990","Abschreibungen Bilanzfehlbetrag","9990"]
["990","Abtragung Bilanzfehlbetrag","9990"]
["997","Abschluss Zweckverbände","9998"]
["997","Aufwandüberschuss von Zweckverbänden zu Lasten der Verbandsgemeinden (Abschluss)","9998"]
["997","Ertragsüberschuss von Zweckverbänden zu Gunsten der Verbandsgemeinden (Abschluss)","9998"]
["999","Abschluss Erfolgsrechnung","9999"]
["999","Aufwandüberschuss (Abschluss)","9999"]
["999","Ertragsüberschuss (Abschluss)","9999"]
["990","Abschreibungen des Verwaltungsvermögens","betreffende Fkt."]
["990","Wertberichtigungen auf Darlehen und Beteiligungen des VV","betreffende Fkt."]
["990","Abschreibungen/Wertberichtigungen auf Finanzvermögen (ohne Liegenschaften/Mobilien), Debitorenverluste","betreffende Fkt."]
["990","Entnahmen aus Vorfinanzierungen (ab Nutzungsbeginn des Investitionsgutes)","betreffende Fkt."]
["995","Einlagen in Vorfinanzierungen (allgemeiner Haushalt)","betreffende Fkt."]
["995","Auflösung nicht benötigter Vorfinanzierungen (allgemeiner Haushalt)","betreffende Fkt."]
["betreffende Fkt.","Bargeldverlust durch Diebstahl","betreffende Fkt."]
["betreffende Fkt.","Kassadifferenz","betreffende Fkt."]

{"sheet":"HT_Schlüssel_Fkt","index":22,"n_rows":113,"n_cols":5,"rows_kept":113,"cut":false,"hidden":false,"merged":[]}
[{"$f":"Basisdaten!$A$1","v":"Mustergemeinde – Restatement Verwaltungsvermögen per 31.12.2019 OHNE Aufwertung"}]
["Umschlüsselung Funktionale Gliederung"]
[]
[]
["Fkt2","FktAlt","Bezeichnung","FktNeu","Bezeichnung"]
[{"$f":"LEFT(B6,2)","v":"01"},"011","Legislative","0110","Legislative"]
[{"$f":"LEFT(B7,2)","v":"01"},"012","Exekutive","0120","Exekutive"]
["02","020","Gemeindeverwaltung","0220","Allgemeine Dienste, übrige"]
["03","030","Leistungen für Pensionierte","5330","Leistungen an Pensionierte"]
["09","090","Verwaltungsliegenschaften","0290","Verwaltungsliegenschaften, übrige"]
["10","100","Rechtspflege","1400","Allgemeines Rechtswesen"]
["11","110","Polizei","1110","Polizei"]
["12","120","Rechtssprechung","1200","Rechtsprechung"]
["14","140","Feuerwehr und Feuerpolizei","1500","Feuerwehr"]
["15","150","Militär","1610","Militärische Verteidigung"]
["16","160","Zivilschutz","1620","Zivilschutz"]
["16","161","Ziviler Gemeindeführungsstab","1621","Ziviler Gemeindeführungsstab"]
["20","200","Kindergarten","2110","Kindergarten"]
["21","210","Primarschule","2120","Primarstufe"]
["21","211","Oberstufenschule","2130","Sekundarstufe"]
["21","213","Tagesstrukturen","2180","Tagesbetreuung"]
["21","214","Musikschule","2140","Musikschulen"]
["21","217","Schulliegenschaften und -anlagen","2170","Schulliegenschaften"]
["21","218","Volksschule Sonstiges","2192","Volksschule, Sonstiges"]
["21","219","Schulverwaltung","2190","Schulleitung und Schulverwaltung"]
["22","220","Sonderschulung (ohne Sonderklassen)","2200","Sonderschulen"]
["23","230","Berufsbildung","2300","Berufliche Grundbildung"]
["29","290","Bildungswesen Übriges","2990","Bildung, übriges"]
["30","300","Kulturförderung","3110","Museen und bildende Kunst"]
["31","310","Denkmalpflege, Heimatschutz","3120","Denkmalpflege und Heimatschutz"]
["32","320","Massenmedien","3320","Massenmedien"]
["32","321","Antennen- und Kabelanlagen","3321","Antennen- und Kabelanlagen (Gemeindebetrieb)"]
[{"$f":"LEFT(B33,2)","v":"33"},"330","Parkanlagen, Wanderwege","3420","Freizeit"]
["34","340","Sport","3410","Sport"]
["35","350","Übrige Freizeitgestaltung","3420","Freizeit"]
["35","351","Ferienheime","2170","Schulliegenschaften"]
["40","400","Spitäler","4110","Spitäler"]
["41","410","Kranken- und Pflegeheime","4120","Kranken-, Alters- und Pflegeheime"]
["44","440","Ambulante Krankenpflege","4210","Ambulante Krankenpflege"]
["45","450","Krankheitsbekämpfung","4310","Alkohol- und Drogenprävention"]
["46","460","Schulgesundheitsdienst","4330","Schulgesundheitsdienst"]
["47","470","Lebensmittelkontrolle","4340","Lebensmittelkontrolle"]
["49","490","Gesundheitswesen Übriges","4220","Rettungsdienste"]
["50","500","Sozialversicherung Allgemeines","5310","Alters- und Hinterlassenenversicherung AHV"]
["52","520","Krankenversicherung","5120","Prämienverbilligungen"]
["53","530","Zusatzleistungen zur AHV/IV","5220","Ergänzungsleistungen IV"]
["54","540","Jugend","5440","Jugendschutz"]
["54","541","Kinder- und Jugendheime","5441","Kinder- und Jugendheime"]
["54","542","Kinderkrippen","5451","Kinderkrippen und Kinderhorte"]
["55","550","Invalidität","5230","Invalidenheime"]
["56","560","Sozialer Wohnungsbau","5600","Sozialer Wohnungsbau"]
["57","570","Altersheime","4120","Kranken-, Alters- und Pflegeheime"]
["58","580","Gesetzliche wirtschaftliche Hilfe","5720","Gesetzliche wirtschaftliche Hilfe"]
["58","581","Freiwillige wirtschaftliche Hilfe","5721","Freiwillige wirtschaftliche Hilfe"]
["58","582","Arbeitslosenhilfe","5520","Leistungen an Arbeitslose"]
["58","586","Beschäftigungsprogramme für Arbeitslose","5590","Arbeitslosigkeit, übriges"]
["58","587","Betreuung Suchtabhängiger","4310","Alkohol- und Drogenprävention"]
["58","588","Asylbewerberbetreuung","5730","Asylwesen"]
["58","589","Soziale Wohlfahrt Übriges","5790","Fürsorge, übriges"]
["59","590","Hilfsaktionen","5920","Hilfsaktionen im Inland"]
["61","610","Staatsstrassen","6130","Kantonsstrassen, übrige"]
["62","620","Gemeindestrassen","6150","Gemeindestrassen"]
["63","630","Privatstrassen","6180","Privatstrassen"]
["64","640","Bundesbahnen","6210","Öffentliche Verkehrsinfrastruktur"]
["65","650","Regionalverkehr","6210","Öffentliche Verkehrsinfrastruktur"]
["65","651","Ortsbus","6220","Regional- und Agglomerationsverkehr"]
["66","660","Schifffahrt","6310","Schifffahrt"]
["67","670","Luftfahrt","6320","Luft- und Raumfahrt"]
["68","680","Nachrichtenübermittlung","6400","Nachrichtenübermittlung"]
["70","700","Wasserversorgung","7100","Wasserversorgung (allgemein)"]
["70","701","Wasserwerk","7101","Wasserwerk (Gemeindebetrieb)"]
["71","710","Abwasserbeseitigung","7201","Abwasserbeseitigung (Gemeindebetrieb)"]
["71","711","Kläranlagen","7202","Kläranlagen (Gemeindebetrieb)"]
["72","720","Abfallbeseitigung","7301","Abfallwirtschaft (Gemeindebetrieb)"]
["72","721","Kehrichtverbrennungsanlagen","7302","Kehrichtverbrennungsanlagen (Betrieb)"]
["73","730","Schlachthöfe","8900","Sonstige gewerbliche Betriebe"]
["74","740","Friedhof und Bestattung","7710","Friedhof und Bestattung"]
["75","750","Gewässerunterhalt und -verbauung","7410","Gewässerverbauungen"]
["76","760","Lawinenverbauungen","7420","Schutzverbauungen, übrige"]
["77","770","Naturschutz","7500","Arten- und Landschaftsschutz"]
["78","780","Übriger Umweltschutz","7200","Abwasserbeseitigung (allgemein)"]
["79","790","Raumordnung","7900","Raumordnung"]
["80","800","Landwirtschaft","8120","Landwirtschaftliche Strukturverbesserungen"]
["81","810","Forstwesen","8200","Forstwirtschaft, Hauptbetrieb"]
["81","811","Forstkulturen","8200","Forstwirtschaft, Hauptbetrieb"]
["81","812","Holzernte","8200","Forstwirtschaft, Hauptbetrieb"]
["81","813","Unterhalt Forststrassen","8200","Forstwirtschaft, Hauptbetrieb"]
["81","814","Unterhalt Verbauungen","8200","Forstwirtschaft, Hauptbetrieb"]
["81","815","Forstliche Nebennutzungen","8200","Forstwirtschaft, Hauptbetrieb"]
["81","816","Forstliche Nebenbetriebe","8204","Forstliche Nebenbetriebe"]
["81","817","Forstinvestitionen","8200","Forstwirtschaft, Hauptbetrieb"]
["81","818","Forstwirtschaft Allgemeines","8200","Forstwirtschaft, Hauptbetrieb"]
[{"$f":"LEFT(B93,2)","v":"81"},"819","Gemeinwirtschaftliche Forstleistungen","8205","Gemeinwirtschaftliche Forstleistungen"]
["82","820","Jagd und Fischerei","8300","Jagd und Fischerei"]
["83","830","Tourismus, kommunale Werbung","8400","Tourismus"]
["84","840","Industrie, Gewerbe, Handel","8500","Industrie, Gewerbe, Handel"]
["86","860","Energieversorgung","8710","Elektrizität (allgemein)"]
["86","861","Elektrizitätswerk - Elektrizitätsnetz","8711","Elektrizitätswerk - Elektrizitätsnetz (Gemeindebetrieb)"]
["86","862","Gasversorgung","8721","Gasversorgung (Gemeindebetrieb)"]
["86","863","Fernwärme","8731","Fernwärmebetrieb nichtelektrische Energie (Gemeindebetrieb)"]
["86","865","Elektrizitätswerk - Stromhandel und Übriges (ohne Elektrizitätsnetz)","8712","Elektrizitätswerk - Stromhandel und Übriges (ohne Elektrizitätsnetz) (Gemeindebetrieb)"]
["86","869","Energie, Übriges","8790","Energie, übriges (allgemein)"]
["87","870","Sonstige Gemeindebetriebe","8900","Sonstige gewerbliche Betriebe"]
["90","900","Gemeindesteuern","9100","Allgemeine Gemeindesteuern"]
["92","920","Finanzausgleich","9300","Finanz- und Lastenausgleich"]
["93","930","Einnahmenanteile","9500","Ertragsanteile, übrige, ohne Zweckbindung"]
["94","940","Kapitaldienst","9610","Zinsen"]
["94","941","Buchgewinne und -verluste","9639","Gewinne und Verluste sowie Wertberichtigungen auf Liegenschaften des Finanzvermögens"]
["94","942","Grundeigentum Finanzvermögen","9630","Liegenschaften des Finanzvermögens"]
["94","943","Gutsbetriebe","9630","Liegenschaften des Finanzvermögens"]
["99","995","Neutrale Aufwendungen und Erträge","9950","Neutrale Aufwendungen und Erträge"]
["99","997","Abschluss Zweckverbände","9998","Abschluss Zweckverband"]
["99","999","ABSCHLUSS","9999","Abschluss"]

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[{"$f":"Basisdaten!$A$1","v":"Mustergemeinde – Restatement Verwaltungsvermögen per 31.12.2019 OHNE Aufwertung"}]
["Umschlüsselung Artenkonto IR auf Bilanzkonto"]
[]
[]
["Inv2","Inv3","FktNeu","Bezeichnung"]
[{"$f":"IF(LEN(B6)>3,LEFT(B6,2)&MID(B6,4,10),LEFT(B6,2))","v":""},null,14,"Verwaltungsvermögen"]
["",null,140,"Sachanlagen VV"]
["",null,1400,"Grundstücke VV"]
["50","500","1400.00","Grundstücke allgemeiner Haushalt"]
["60","600","1400.00","Grundstücke allgemeiner Haushalt"]
[{"$f":"IF(LEN(B11)>3,LEFT(B11,2)&MID(B11,4,10),LEFT(B11,2))","v":"32.500"},"321.500","1400.10","Grundstücke Eigenwirtschaftsbetriebe"]
[{"$f":"IF(LEN(B12)>3,LEFT(B12,2)&MID(B12,4,10),LEFT(B12,2))","v":"32.600"},"321.600","1400.10","Grundstücke Eigenwirtschaftsbetriebe"]
["70.500","701.500","1400.10","Grundstücke Eigenwirtschaftsbetriebe"]
["70.600","701.600","1400.10","Grundstücke Eigenwirtschaftsbetriebe"]
["71.500","710.500","1400.10","Grundstücke Eigenwirtschaftsbetriebe"]
["71.600","710.600","1400.10","Grundstücke Eigenwirtschaftsbetriebe"]
["72.500","720.500","1400.10","Grundstücke Eigenwirtschaftsbetriebe"]
["72.600","720.600","1400.10","Grundstücke Eigenwirtschaftsbetriebe"]
[{"$f":"IF(LEN(B19)>3,LEFT(B19,2)&MID(B19,4,10),LEFT(B19,2))","v":"86.500"},"861.500","1400.10","Grundstücke Eigenwirtschaftsbetriebe"]
[{"$f":"IF(LEN(B20)>3,LEFT(B20,2)&MID(B20,4,10),LEFT(B20,2))","v":"86.600"},"861.600","1400.10","Grundstücke Eigenwirtschaftsbetriebe"]
["",null,1401,"Strassen/Verkehrswege"]
[{"$f":"IF(LEN(B22)>3,LEFT(B22,2)&MID(B22,4,10),LEFT(B22,2))","v":"61.500"},"610.500","1401.00","Strassen/Verkehrswege allgemeiner Haushalt"]
["61.600","610.600","1401.00","Strassen/Verkehrswege allgemeiner Haushalt"]
["61.501","610.501","1401.00","Strassen/Verkehrswege allgemeiner Haushalt"]
["61.601","610.601","1401.00","Strassen/Verkehrswege allgemeiner Haushalt"]
["61.610","610.610","1401.00","Strassen/Verkehrswege allgemeiner Haushalt"]
["61.631","610.631","1401.00","Strassen/Verkehrswege allgemeiner Haushalt"]
["61.660","610.660","1401.00","Strassen/Verkehrswege allgemeiner Haushalt"]
["61.661","610.661","1401.00","Strassen/Verkehrswege allgemeiner Haushalt"]
["61.662","610.662","1401.00","Strassen/Verkehrswege allgemeiner Haushalt"]
["61.663","610.663","1401.00","Strassen/Verkehrswege allgemeiner Haushalt"]
["61.669","610.669","1401.00","Strassen/Verkehrswege allgemeiner Haushalt"]
["62.500","620.500","1401.00","Strassen/Verkehrswege allgemeiner Haushalt"]
[{"$f":"IF(LEN(B34)>3,LEFT(B34,2)&MID(B34,4,10),LEFT(B34,2))","v":"62.600"},"620.600","1401.00","Strassen/Verkehrswege allgemeiner Haushalt"]
[{"$f":"IF(LEN(B35)>3,LEFT(B35,2)&MID(B35,4,10),LEFT(B35,2))","v":"62.501"},"620.501","1401.00","Strassen/Verkehrswege allgemeiner Haushalt"]
["62.601","620.601","1401.00","Strassen/Verkehrswege allgemeiner Haushalt"]
[{"$f":"IF(LEN(B37)>3,LEFT(B37,2)&MID(B37,4,10),LEFT(B37,2))","v":"62.610"},"620.610","1401.00","Strassen/Verkehrswege allgemeiner Haushalt"]
["62.631","620.631","1401.00","Strassen/Verkehrswege allgemeiner Haushalt"]
["62.660","620.660","1401.00","Strassen/Verkehrswege allgemeiner Haushalt"]
["62.661","620.661","1401.00","Strassen/Verkehrswege allgemeiner Haushalt"]
["62.662","620.662","1401.00","Strassen/Verkehrswege allgemeiner Haushalt"]
["62.663","620.663","1401.00","Strassen/Verkehrswege allgemeiner Haushalt"]
["62.669","620.669","1401.00","Strassen/Verkehrswege allgemeiner Haushalt"]
[{"$f":"IF(LEN(B44)>3,LEFT(B44,2)&MID(B44,4,10),LEFT(B44,2))","v":"63.500"},"630.500","1401.00","Strassen/Verkehrswege allgemeiner Haushalt"]
[{"$f":"IF(LEN(B45)>3,LEFT(B45,2)&MID(B45,4,10),LEFT(B45,2))","v":"63.600"},"630.600","1401.00","Strassen/Verkehrswege allgemeiner Haushalt"]
[{"$f":"IF(LEN(B46)>3,LEFT(B46,2)&MID(B46,4,10),LEFT(B46,2))","v":"63.501"},"630.501","1401.00","Strassen/Verkehrswege allgemeiner Haushalt"]
[{"$f":"IF(LEN(B47)>3,LEFT(B47,2)&MID(B47,4,10),LEFT(B47,2))","v":"63.601"},"630.601","1401.00","Strassen/Verkehrswege allgemeiner Haushalt"]
["63.610","630.610","1401.00","Strassen/Verkehrswege allgemeiner Haushalt"]
["63.631","630.631","1401.00","Strassen/Verkehrswege allgemeiner Haushalt"]
["63.660","630.660","1401.00","Strassen/Verkehrswege allgemeiner Haushalt"]
["63.661","630.661","1401.00","Strassen/Verkehrswege allgemeiner Haushalt"]
["63.662","630.662","1401.00","Strassen/Verkehrswege allgemeiner Haushalt"]
["63.663","630.663","1401.00","Strassen/Verkehrswege allgemeiner Haushalt"]
["63.669","630.669","1401.00","Strassen/Verkehrswege allgemeiner Haushalt"]
[{"$f":"IF(LEN(B55)>3,LEFT(B55,2)&MID(B55,4,10),LEFT(B55,2))","v":"81.500"},"817.500","1401.00","Strassen/Verkehrswege allgemeiner Haushalt"]
["81.600","817.600","1401.00","Strassen/Verkehrswege allgemeiner Haushalt"]
[{"$f":"IF(LEN(B57)>3,LEFT(B57,2)&MID(B57,4,10),LEFT(B57,2))","v":"81.501"},"817.501","1401.00","Strassen/Verkehrswege allgemeiner Haushalt"]
["81.601","817.601","1401.00","Strassen/Verkehrswege allgemeiner Haushalt"]
[{"$f":"IF(LEN(B59)>3,LEFT(B59,2)&MID(B59,4,10),LEFT(B59,2))","v":"81.610"},"817.610","1401.00","Strassen/Verkehrswege allgemeiner Haushalt"]
["81.631","817.631","1401.00","Strassen/Verkehrswege allgemeiner Haushalt"]
["81.660","817.660","1401.00","Strassen/Verkehrswege allgemeiner Haushalt"]
["81.661","817.661","1401.00","Strassen/Verkehrswege allgemeiner Haushalt"]
["81.662","817.662","1401.00","Strassen/Verkehrswege allgemeiner Haushalt"]
["81.663","817.663","1401.00","Strassen/Verkehrswege allgemeiner Haushalt"]
["81.669","817.669","1401.00","Strassen/Verkehrswege allgemeiner Haushalt"]
["",null,1402,"Wasserbau"]
["75.500","750.500","1402.00","Wasserbau allgemeiner Haushalt"]
["75.600","750.600","1402.00","Wasserbau allgemeiner Haushalt"]
["75.501","750.501","1402.00","Wasserbau allgemeiner Haushalt"]
["75.601","750.601","1402.00","Wasserbau allgemeiner Haushalt"]
[{"$f":"IF(LEN(B71)>3,LEFT(B71,2)&MID(B71,4,10),LEFT(B71,2))","v":"75.610"},"750.610","1402.00","Wasserbau allgemeiner Haushalt"]
["75.631","750.631","1402.00","Wasserbau allgemeiner Haushalt"]
[{"$f":"IF(LEN(B73)>3,LEFT(B73,2)&MID(B73,4,10),LEFT(B73,2))","v":"75.660"},"750.660","1402.00","Wasserbau allgemeiner Haushalt"]
[{"$f":"IF(LEN(B74)>3,LEFT(B74,2)&MID(B74,4,10),LEFT(B74,2))","v":"75.661"},"750.661","1402.00","Wasserbau allgemeiner Haushalt"]
[{"$f":"IF(LEN(B75)>3,LEFT(B75,2)&MID(B75,4,10),LEFT(B75,2))","v":"75.662"},"750.662","1402.00","Wasserbau allgemeiner Haushalt"]
[{"$f":"IF(LEN(B76)>3,LEFT(B76,2)&MID(B76,4,10),LEFT(B76,2))","v":"75.663"},"750.663","1402.00","Wasserbau allgemeiner Haushalt"]
[{"$f":"IF(LEN(B77)>3,LEFT(B77,2)&MID(B77,4,10),LEFT(B77,2))","v":"75.669"},"750.669","1402.00","Wasserbau allgemeiner Haushalt"]
["",null,1403,"Übrige Tiefbauten"]
["50","501","1403.00","Tiefbauten allgemeiner Haushalt"]
["60","601","1403.00","Tiefbauten allgemeiner Haushalt"]
["63","631","1403.00","Tiefbauten allgemeiner Haushalt"]
[{"$f":"IF(LEN(B82)>3,LEFT(B82,2)&MID(B82,4,10),LEFT(B82,2))","v":"32.501"},"321.501","1403.10","Tiefbauten Eigenwirtschaftsbetriebe"]
["32.601","321.601","1403.10","Tiefbauten Eigenwirtschaftsbetriebe"]
[{"$f":"IF(LEN(B84)>3,LEFT(B84,2)&MID(B84,4,10),LEFT(B84,2))","v":"32.610"},"321.610","1403.10","Tiefbauten Eigenwirtschaftsbetriebe"]
["32.631","321.631","1403.10","Tiefbauten Eigenwirtschaftsbetriebe"]
["32.660","321.660","1403.10","Tiefbauten Eigenwirtschaftsbetriebe"]
["32.661","321.661","1403.10","Tiefbauten Eigenwirtschaftsbetriebe"]
["32.662","321.662","1403.10","Tiefbauten Eigenwirtschaftsbetriebe"]
["32.663","321.663","1403.10","Tiefbauten Eigenwirtschaftsbetriebe"]
["32.669","321.669","1403.10","Tiefbauten Eigenwirtschaftsbetriebe"]
["70.501","701.501","1403.10","Tiefbauten Eigenwirtschaftsbetriebe"]
["70.601","701.601","1403.10","Tiefbauten Eigenwirtschaftsbetriebe"]
[{"$f":"IF(LEN(B93)>3,LEFT(B93,2)&MID(B93,4,10),LEFT(B93,2))","v":"70.610"},"701.610","1403.10","Tiefbauten Eigenwirtschaftsbetriebe"]
["70.631","701.631","1403.10","Tiefbauten Eigenwirtschaftsbetriebe"]
["70.660","701.660","1403.10","Tiefbauten Eigenwirtschaftsbetriebe"]
["70.661","701.661","1403.10","Tiefbauten Eigenwirtschaftsbetriebe"]
["70.662","701.662","1403.10","Tiefbauten Eigenwirtschaftsbetriebe"]
["70.663","701.663","1403.10","Tiefbauten Eigenwirtschaftsbetriebe"]
["70.669","701.669","1403.10","Tiefbauten Eigenwirtschaftsbetriebe"]
["71.501","710.501","1403.10","Tiefbauten Eigenwirtschaftsbetriebe"]
["71.601","710.601","1403.10","Tiefbauten Eigenwirtschaftsbetriebe"]
[{"$f":"IF(LEN(B102)>3,LEFT(B102,2)&MID(B102,4,10),LEFT(B102,2))","v":"71.610"},"710.610","1403.10","Tiefbauten Eigenwirtschaftsbetriebe"]
["71.631","710.631","1403.10","Tiefbauten Eigenwirtschaftsbetriebe"]
[{"$f":"IF(LEN(B104)>3,LEFT(B104,2)&MID(B104,4,10),LEFT(B104,2))","v":"71.660"},"710.660","1403.10","Tiefbauten Eigenwirtschaftsbetriebe"]
[{"$f":"IF(LEN(B105)>3,LEFT(B105,2)&MID(B105,4,10),LEFT(B105,2))","v":"71.661"},"710.661","1403.10","Tiefbauten Eigenwirtschaftsbetriebe"]
[{"$f":"IF(LEN(B106)>3,LEFT(B106,2)&MID(B106,4,10),LEFT(B106,2))","v":"71.662"},"710.662","1403.10","Tiefbauten Eigenwirtschaftsbetriebe"]
[{"$f":"IF(LEN(B107)>3,LEFT(B107,2)&MID(B107,4,10),LEFT(B107,2))","v":"71.663"},"710.663","1403.10","Tiefbauten Eigenwirtschaftsbetriebe"]
[{"$f":"IF(LEN(B108)>3,LEFT(B108,2)&MID(B108,4,10),LEFT(B108,2))","v":"71.669"},"710.669","1403.10","Tiefbauten Eigenwirtschaftsbetriebe"]
["72.501","720.501","1403.10","Tiefbauten Eigenwirtschaftsbetriebe"]
["72.601","720.601","1403.10","Tiefbauten Eigenwirtschaftsbetriebe"]
[{"$f":"IF(LEN(B111)>3,LEFT(B111,2)&MID(B111,4,10),LEFT(B111,2))","v":"72.610"},"720.610","1403.10","Tiefbauten Eigenwirtschaftsbetriebe"]
["72.631","720.631","1403.10","Tiefbauten Eigenwirtschaftsbetriebe"]
["72.660","720.660","1403.10","Tiefbauten Eigenwirtschaftsbetriebe"]
["72.661","720.661","1403.10","Tiefbauten Eigenwirtschaftsbetriebe"]
["72.662","720.662","1403.10","Tiefbauten Eigenwirtschaftsbetriebe"]
["72.663","720.663","1403.10","Tiefbauten Eigenwirtschaftsbetriebe"]
["72.669","720.669","1403.10","Tiefbauten Eigenwirtschaftsbetriebe"]
[{"$f":"IF(LEN(B118)>3,LEFT(B118,2)&MID(B118,4,10),LEFT(B118,2))","v":"86.501"},"861.501","1403.10","Tiefbauten Eigenwirtschaftsbetriebe"]
["86.601","861.601","1403.10","Tiefbauten Eigenwirtschaftsbetriebe"]
[{"$f":"IF(LEN(B120)>3,LEFT(B120,2)&MID(B120,4,10),LEFT(B120,2))","v":"86.610"},"861.610","1403.10","Tiefbauten Eigenwirtschaftsbetriebe"]
["86.631","861.631","1403.10","Tiefbauten Eigenwirtschaftsbetriebe"]
["86.660","861.660","1403.10","Tiefbauten Eigenwirtschaftsbetriebe"]
["86.661","861.661","1403.10","Tiefbauten Eigenwirtschaftsbetriebe"]
["86.662","861.662","1403.10","Tiefbauten Eigenwirtschaftsbetriebe"]
["86.663","861.663","1403.10","Tiefbauten Eigenwirtschaftsbetriebe"]
["86.669","861.669","1403.10","Tiefbauten Eigenwirtschaftsbetriebe"]
["",null,1404,"Hochbauten"]
["50","503","1404.00","Hochbauten allgemeiner Haushalt"]
["60","603","1404.00","Hochbauten allgemeiner Haushalt"]
["63","633","1404.00","Hochbauten allgemeiner Haushalt"]
[{"$f":"IF(LEN(B131)>3,LEFT(B131,2)&MID(B131,4,10),LEFT(B131,2))","v":"66"},"661","1404.00","Hochbauten allgemeiner Haushalt"]
[{"$f":"IF(LEN(B132)>3,LEFT(B132,2)&MID(B132,4,10),LEFT(B132,2))","v":"32.503"},"321.503","1404.10","Hochbauten Eigenwirtschaftsbetriebe"]
[{"$f":"IF(LEN(B133)>3,LEFT(B133,2)&MID(B133,4,10),LEFT(B133,2))","v":"32.603"},"321.603","1404.10","Hochbauten Eigenwirtschaftsbetriebe"]
[{"$f":"IF(LEN(B134)>3,LEFT(B134,2)&MID(B134,4,10),LEFT(B134,2))","v":"32.633"},"321.633","1404.10","Hochbauten Eigenwirtschaftsbetriebe"]
["70.503","701.503","1404.10","Hochbauten Eigenwirtschaftsbetriebe"]
["70.603","701.603","1404.10","Hochbauten Eigenwirtschaftsbetriebe"]
["70.633","701.633","1404.10","Hochbauten Eigenwirtschaftsbetriebe"]
["71.503","710.503","1404.10","Hochbauten Eigenwirtschaftsbetriebe"]
["71.603","710.603","1404.10","Hochbauten Eigenwirtschaftsbetriebe"]
["71.633","710.633","1404.10","Hochbauten Eigenwirtschaftsbetriebe"]
["72.503","720.503","1404.10","Hochbauten Eigenwirtschaftsbetriebe"]
["72.603","720.603","1404.10","Hochbauten Eigenwirtschaftsbetriebe"]
["72.633","720.633","1404.10","Hochbauten Eigenwirtschaftsbetriebe"]
["86.503","861.503","1404.10","Hochbauten Eigenwirtschaftsbetriebe"]
["86.603","861.603","1404.10","Hochbauten Eigenwirtschaftsbetriebe"]
["86.633","861.633","1404.10","Hochbauten Eigenwirtschaftsbetriebe"]
["",null,1405,"Waldungen"]
["50","505","1405.00","Waldungen allgemeiner Haushalt"]
["60","605","1405.00","Waldungen allgemeiner Haushalt"]
["81.505","817.505","1405.00","Waldungen allgemeiner Haushalt"]
["81.605","817.605","1405.00","Waldungen allgemeiner Haushalt"]
["81.639","817.639","1405.00","Waldungen allgemeiner Haushalt"]
["",null,1406,"Mobilien VV"]
["50","506","1406.00","Mobilien allgemeiner Haushalt"]
[{"$f":"IF(LEN(B155)>3,LEFT(B155,2)&MID(B155,4,10),LEFT(B155,2))","v":"60"},"606","1406.00","Mobilien allgemeiner Haushalt"]
["63","639","1406.00","Mobilien allgemeiner Haushalt"]
[{"$f":"IF(LEN(B157)>3,LEFT(B157,2)&MID(B157,4,10),LEFT(B157,2))","v":"32.506"},"321.506","1406.10","Mobilien Eigenwirtschaftsbetriebe"]
[{"$f":"IF(LEN(B158)>3,LEFT(B158,2)&MID(B158,4,10),LEFT(B158,2))","v":"32.606"},"321.606","1406.10","Mobilien Eigenwirtschaftsbetriebe"]
[{"$f":"IF(LEN(B159)>3,LEFT(B159,2)&MID(B159,4,10),LEFT(B159,2))","v":"32.639"},"321.639","1406.10","Mobilien Eigenwirtschaftsbetriebe"]
["70.506","701.506","1406.10","Mobilien Eigenwirtschaftsbetriebe"]
[{"$f":"IF(LEN(B161)>3,LEFT(B161,2)&MID(B161,4,10),LEFT(B161,2))","v":"70.606"},"701.606","1406.10","Mobilien Eigenwirtschaftsbetriebe"]
["70.639","701.639","1406.10","Mobilien Eigenwirtschaftsbetriebe"]
["71.506","710.506","1406.10","Mobilien Eigenwirtschaftsbetriebe"]
[{"$f":"IF(LEN(B164)>3,LEFT(B164,2)&MID(B164,4,10),LEFT(B164,2))","v":"71.606"},"710.606","1406.10","Mobilien Eigenwirtschaftsbetriebe"]
["71.639","710.639","1406.10","Mobilien Eigenwirtschaftsbetriebe"]
["72.506","720.506","1406.10","Mobilien Eigenwirtschaftsbetriebe"]
[{"$f":"IF(LEN(B167)>3,LEFT(B167,2)&MID(B167,4,10),LEFT(B167,2))","v":"72.606"},"720.606","1406.10","Mobilien Eigenwirtschaftsbetriebe"]
["72.639","720.639","1406.10","Mobilien Eigenwirtschaftsbetriebe"]
["86.506","861.506","1406.10","Mobilien Eigenwirtschaftsbetriebe"]
[{"$f":"IF(LEN(B170)>3,LEFT(B170,2)&MID(B170,4,10),LEFT(B170,2))","v":"86.606"},"861.606","1406.10","Mobilien Eigenwirtschaftsbetriebe"]
[{"$f":"IF(LEN(B171)>3,LEFT(B171,2)&MID(B171,4,10),LEFT(B171,2))","v":"86.639"},"861.639","1406.10","Mobilien Eigenwirtschaftsbetriebe"]
["",null,1407,"Anlagen im Bau VV"]
["",null,"1407.00","Anlagen im Bau allgemeiner Haushalt"]
["",null,"1407.10","Anlagen im Bau Eigenwirtschaftsbetriebe"]
[{"$f":"IF(LEN(B175)>3,LEFT(B175,2)&MID(B175,4,10),LEFT(B175,2))","v":""},null,1409,"Übrige Sachanlagen"]
["50","509","1409.00","Übrige Sachanlagen allgemeiner Haushalt"]
["60","609","1409.00","Übrige Sachanlagen allgemeiner Haushalt"]
[{"$f":"IF(LEN(B178)>3,LEFT(B178,2)&MID(B178,4,10),LEFT(B178,2))","v":"32.509"},"321.509","1409.10","Übrige Sachanlagen Eigenwirtschaftsbetriebe"]
[{"$f":"IF(LEN(B179)>3,LEFT(B179,2)&MID(B179,4,10),LEFT(B179,2))","v":"32.609"},"321.609","1409.10","Übrige Sachanlagen Eigenwirtschaftsbetriebe"]
["70.509","701.509","1409.10","Übrige Sachanlagen Eigenwirtschaftsbetriebe"]
["70.609","701.609","1409.10","Übrige Sachanlagen Eigenwirtschaftsbetriebe"]
["71.509","710.509","1409.10","Übrige Sachanlagen Eigenwirtschaftsbetriebe"]
["71.609","710.609","1409.10","Übrige Sachanlagen Eigenwirtschaftsbetriebe"]
["72.509","720.509","1409.10","Übrige Sachanlagen Eigenwirtschaftsbetriebe"]
["72.609","720.609","1409.10","Übrige Sachanlagen Eigenwirtschaftsbetriebe"]
["86.509","861.509","1409.10","Übrige Sachanlagen Eigenwirtschaftsbetriebe"]
["86.609","861.609","1409.10","Übrige Sachanlagen Eigenwirtschaftsbetriebe"]
["",null,142,"Immaterielle Anlagen"]
["",null,1420,"Software"]
["",null,"1420.00","Software allgemeiner Haushalt"]
["",null,"1420.10","Software Eigenwirtschaftsbetriebe"]
["",null,1421,"Lizenzen, Nutzungsrechte, Markenrechte"]
["",null,"1421.00","Lizenzen, Nutzungsrechte, Markenrechte allgemeiner Haushalt"]
["",null,"1421.10","Lizenzen, Nutzungsrechte, Markenrechte Eigenwirtschaftsbetriebe"]
["",null,1427,"Immaterielle Anlagen in Realisierung"]
["",null,"1427.00","Immaterielle Anlagen in Realisierung allgemeiner Haushalt"]
["",null,"1427.10","Immaterielle Anlagen in Realisierung Eigenwirtschaftsbetriebe"]
["",null,1429,"Übrige immaterielle Anlagen"]
[{"$f":"IF(LEN(B199)>3,LEFT(B199,2)&MID(B199,4,10),LEFT(B199,2))","v":"58"},"580","1429.00","Übrige immaterielle Anlagen allgemeiner Haushalt"]
["58","581","1429.00","Übrige immaterielle Anlagen allgemeiner Haushalt"]
["58","589","1429.00","Übrige immaterielle Anlagen allgemeiner Haushalt"]
[{"$f":"IF(LEN(B202)>3,LEFT(B202,2)&MID(B202,4,10),LEFT(B202,2))","v":"32.580"},"321.580","1429.10","Übrige immaterielle Anlagen Eigenwirtschaftsbetriebe"]
[{"$f":"IF(LEN(B203)>3,LEFT(B203,2)&MID(B203,4,10),LEFT(B203,2))","v":"32.581"},"321.581","1429.10","Übrige immaterielle Anlagen Eigenwirtschaftsbetriebe"]
[{"$f":"IF(LEN(B204)>3,LEFT(B204,2)&MID(B204,4,10),LEFT(B204,2))","v":"32.589"},"321.589","1429.10","Übrige immaterielle Anlagen Eigenwirtschaftsbetriebe"]
["70.580","701.580","1429.10","Übrige immaterielle Anlagen Eigenwirtschaftsbetriebe"]
["70.581","701.581","1429.10","Übrige immaterielle Anlagen Eigenwirtschaftsbetriebe"]
["70.589","701.589","1429.10","Übrige immaterielle Anlagen Eigenwirtschaftsbetriebe"]
["71.580","710.580","1429.10","Übrige immaterielle Anlagen Eigenwirtschaftsbetriebe"]
["71.581","710.581","1429.10","Übrige immaterielle Anlagen Eigenwirtschaftsbetriebe"]
["71.589","710.589","1429.10","Übrige immaterielle Anlagen Eigenwirtschaftsbetriebe"]
["72.580","720.580","1429.10","Übrige immaterielle Anlagen Eigenwirtschaftsbetriebe"]
["72.581","720.581","1429.10","Übrige immaterielle Anlagen Eigenwirtschaftsbetriebe"]
["72.589","720.589","1429.10","Übrige immaterielle Anlagen Eigenwirtschaftsbetriebe"]
["86.580","861.580","1429.10","Übrige immaterielle Anlagen Eigenwirtschaftsbetriebe"]
["86.581","861.581","1429.10","Übrige immaterielle Anlagen Eigenwirtschaftsbetriebe"]
["86.589","861.589","1429.10","Übrige immaterielle Anlagen Eigenwirtschaftsbetriebe"]
["",null,144,"Darlehen"]
["",null,1440,"Darlehen an den Bund"]
["52","520","1440.00","Darlehen an den Bund allgemeiner Haushalt"]
["62","620","1440.00","Darlehen an den Bund allgemeiner Haushalt"]
[{"$f":"IF(LEN(B221)>3,LEFT(B221,2)&MID(B221,4,10),LEFT(B221,2))","v":"32.520"},"321.520","1440.10","Darlehen an den Bund Eigenwirtschaftsbetriebe"]
["32.620","321.620","1440.10","Darlehen an den Bund Eigenwirtschaftsbetriebe"]
["70.520","701.520","1440.10","Darlehen an den Bund Eigenwirtschaftsbetriebe"]
["70.620","701.620","1440.10","Darlehen an den Bund Eigenwirtschaftsbetriebe"]
["71.520","710.520","1440.10","Darlehen an den Bund Eigenwirtschaftsbetriebe"]
["71.620","710.620","1440.10","Darlehen an den Bund Eigenwirtschaftsbetriebe"]
["72.520","720.520","1440.10","Darlehen an den Bund Eigenwirtschaftsbetriebe"]
["72.620","720.620","1440.10","Darlehen an den Bund Eigenwirtschaftsbetriebe"]
["86.520","861.520","1440.10","Darlehen an den Bund Eigenwirtschaftsbetriebe"]
["86.620","861.620","1440.10","Darlehen an den Bund Eigenwirtschaftsbetriebe"]
["",null,1441,"Darlehen an Kantone und Konkordate"]
["52","521","1441.00","Darlehen an Kantone und Konkordate allgemeiner Haushalt"]
["62","621","1441.00","Darlehen an Kantone und Konkordate allgemeiner Haushalt"]
[{"$f":"IF(LEN(B234)>3,LEFT(B234,2)&MID(B234,4,10),LEFT(B234,2))","v":"32.521"},"321.521","1441.10","Darlehen an Kantone und Konkordate Eigenwirtschaftsbetriebe"]
["32.621","321.621","1441.10","Darlehen an Kantone und Konkordate Eigenwirtschaftsbetriebe"]
["70.521","701.521","1441.10","Darlehen an Kantone und Konkordate Eigenwirtschaftsbetriebe"]
["70.621","701.621","1441.10","Darlehen an Kantone und Konkordate Eigenwirtschaftsbetriebe"]
["71.521","710.521","1441.10","Darlehen an Kantone und Konkordate Eigenwirtschaftsbetriebe"]
["71.621","710.621","1441.10","Darlehen an Kantone und Konkordate Eigenwirtschaftsbetriebe"]
["72.521","720.521","1441.10","Darlehen an Kantone und Konkordate Eigenwirtschaftsbetriebe"]
["72.621","720.621","1441.10","Darlehen an Kantone und Konkordate Eigenwirtschaftsbetriebe"]
["86.521","861.521","1441.10","Darlehen an Kantone und Konkordate Eigenwirtschaftsbetriebe"]
["86.621","861.621","1441.10","Darlehen an Kantone und Konkordate Eigenwirtschaftsbetriebe"]
["",null,1442,"Darlehen an Gemeinden und Zweckverbände"]
["52","522","1442.00","Darlehen an Gemeinden und Zweckverbände allgemeiner Haushalt"]
["62","622","1442.00","Darlehen an Gemeinden und Zweckverbände allgemeiner Haushalt"]
[{"$f":"IF(LEN(B247)>3,LEFT(B247,2)&MID(B247,4,10),LEFT(B247,2))","v":"32.522"},"321.522","1442.10","Darlehen an Gemeinden und Zweckverbände Eigenwirtschaftsbetriebe"]
["32.622","321.622","1442.10","Darlehen an Gemeinden und Zweckverbände Eigenwirtschaftsbetriebe"]
["70.522","701.522","1442.10","Darlehen an Gemeinden und Zweckverbände Eigenwirtschaftsbetriebe"]
["70.622","701.622","1442.10","Darlehen an Gemeinden und Zweckverbände Eigenwirtschaftsbetriebe"]
["71.522","710.522","1442.10","Darlehen an Gemeinden und Zweckverbände Eigenwirtschaftsbetriebe"]
["71.622","710.622","1442.10","Darlehen an Gemeinden und Zweckverbände Eigenwirtschaftsbetriebe"]
["72.522","720.522","1442.10","Darlehen an Gemeinden und Zweckverbände Eigenwirtschaftsbetriebe"]
["72.622","720.622","1442.10","Darlehen an Gemeinden und Zweckverbände Eigenwirtschaftsbetriebe"]
["86.522","861.522","1442.10","Darlehen an Gemeinden und Zweckverbände Eigenwirtschaftsbetriebe"]
["86.622","861.622","1442.10","Darlehen an Gemeinden und Zweckverbände Eigenwirtschaftsbetriebe"]
["",null,1443,"Darlehen an öffentliche Sozialversicherungen"]
["",null,"1443.00","Darlehen an öffentliche Sozialversicherungen allgemeiner Haushalt"]
[{"$f":"IF(LEN(B259)>3,LEFT(B259,2)&MID(B259,4,10),LEFT(B259,2))","v":""},null,"1443.10","Darlehen an öffentliche Sozialversicherungen Eigenwirtschaftsbetriebe"]
["",null,1444,"Darlehen an öffentliche Unternehmungen"]
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["32.523","321.523","1444.10","Darlehen an öffentliche Unternehmungen Eigenwirtschaftsbetriebe"]
["32.623","321.623","1444.10","Darlehen an öffentliche Unternehmungen Eigenwirtschaftsbetriebe"]
["70.523","701.523","1444.10","Darlehen an öffentliche Unternehmungen Eigenwirtschaftsbetriebe"]
["70.623","701.623","1444.10","Darlehen an öffentliche Unternehmungen Eigenwirtschaftsbetriebe"]
["71.523","710.523","1444.10","Darlehen an öffentliche Unternehmungen Eigenwirtschaftsbetriebe"]
["71.623","710.623","1444.10","Darlehen an öffentliche Unternehmungen Eigenwirtschaftsbetriebe"]
["72.523","720.523","1444.10","Darlehen an öffentliche Unternehmungen Eigenwirtschaftsbetriebe"]
["72.623","720.623","1444.10","Darlehen an öffentliche Unternehmungen Eigenwirtschaftsbetriebe"]
["86.523","861.523","1444.10","Darlehen an öffentliche Unternehmungen Eigenwirtschaftsbetriebe"]
["86.623","861.623","1444.10","Darlehen an öffentliche Unternehmungen Eigenwirtschaftsbetriebe"]
["52","524","1444.00","Darlehen an öffentliche Unternehmungen allgemeiner Haushalt"]
["62","624","1444.00","Darlehen an öffentliche Unternehmungen allgemeiner Haushalt"]
[{"$f":"IF(LEN(B275)>3,LEFT(B275,2)&MID(B275,4,10),LEFT(B275,2))","v":"32.524"},"321.524","1444.10","Darlehen an öffentliche Unternehmungen Eigenwirtschaftsbetriebe"]
["32.624","321.624","1444.10","Darlehen an öffentliche Unternehmungen Eigenwirtschaftsbetriebe"]
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["71.524","710.524","1444.10","Darlehen an öffentliche Unternehmungen Eigenwirtschaftsbetriebe"]
["71.624","710.624","1444.10","Darlehen an öffentliche Unternehmungen Eigenwirtschaftsbetriebe"]
["72.524","720.524","1444.10","Darlehen an öffentliche Unternehmungen Eigenwirtschaftsbetriebe"]
["72.624","720.624","1444.10","Darlehen an öffentliche Unternehmungen Eigenwirtschaftsbetriebe"]
["86.524","861.524","1444.10","Darlehen an öffentliche Unternehmungen Eigenwirtschaftsbetriebe"]
["86.624","861.624","1444.10","Darlehen an öffentliche Unternehmungen Eigenwirtschaftsbetriebe"]
["",null,1445,"Darlehen an private Unternehmungen"]
["52","525","1445.00","Darlehen an private Unternehmungen allgemeiner Haushalt"]
["62","625","1445.00","Darlehen an private Unternehmungen allgemeiner Haushalt"]
["32.525","321.525","1445.10","Darlehen an private Unternehmungen Eigenwirtschaftsbetriebe"]
["32.625","321.625","1445.10","Darlehen an private Unternehmungen Eigenwirtschaftsbetriebe"]
["70.525","701.525","1445.10","Darlehen an private Unternehmungen Eigenwirtschaftsbetriebe"]
["70.625","701.625","1445.10","Darlehen an private Unternehmungen Eigenwirtschaftsbetriebe"]
["71.525","710.525","1445.10","Darlehen an private Unternehmungen Eigenwirtschaftsbetriebe"]
["71.625","710.625","1445.10","Darlehen an private Unternehmungen Eigenwirtschaftsbetriebe"]
["72.525","720.525","1445.10","Darlehen an private Unternehmungen Eigenwirtschaftsbetriebe"]
["72.625","720.625","1445.10","Darlehen an private Unternehmungen Eigenwirtschaftsbetriebe"]
["86.525","861.525","1445.10","Darlehen an private Unternehmungen Eigenwirtschaftsbetriebe"]
["86.625","861.625","1445.10","Darlehen an private Unternehmungen Eigenwirtschaftsbetriebe"]
["",null,1446,"Darlehen an private Organisationen ohne Erwerbszweck"]
[{"$f":"IF(LEN(B299)>3,LEFT(B299,2)&MID(B299,4,10),LEFT(B299,2))","v":""},null,"1446.00","Darlehen an private Organisationen ohne Erwerbszweck allgemeiner Haushalt"]
["",null,"1446.10","Darlehen an private Organisationen ohne Erwerbszweck Eigenwirtschaftsbetriebe"]
["",null,1447,"Darlehen an private Haushalte"]
["52","526","1447.00","Darlehen an private Haushalte allgemeiner Haushalt"]
["62","626","1447.00","Darlehen an private Haushalte allgemeiner Haushalt"]
[{"$f":"IF(LEN(B304)>3,LEFT(B304,2)&MID(B304,4,10),LEFT(B304,2))","v":"32.526"},"321.526","1447.10","Darlehen an private Haushalte Eigenwirtschaftsbetriebe"]
["32.626","321.626","1447.10","Darlehen an private Haushalte Eigenwirtschaftsbetriebe"]
["70.526","701.526","1447.10","Darlehen an private Haushalte Eigenwirtschaftsbetriebe"]
["70.626","701.626","1447.10","Darlehen an private Haushalte Eigenwirtschaftsbetriebe"]
["71.526","710.526","1447.10","Darlehen an private Haushalte Eigenwirtschaftsbetriebe"]
["71.626","710.626","1447.10","Darlehen an private Haushalte Eigenwirtschaftsbetriebe"]
["72.526","720.526","1447.10","Darlehen an private Haushalte Eigenwirtschaftsbetriebe"]
["72.626","720.626","1447.10","Darlehen an private Haushalte Eigenwirtschaftsbetriebe"]
["86.526","861.526","1447.10","Darlehen an private Haushalte Eigenwirtschaftsbetriebe"]
["86.626","861.626","1447.10","Darlehen an private Haushalte Eigenwirtschaftsbetriebe"]
["",null,1448,"Darlehen an das Ausland"]
["52","527","1448.00","Darlehen an das Ausland allgemeiner Haushalt"]
["62","627","1448.00","Darlehen an das Ausland allgemeiner Haushalt"]
["32.527","321.527","1448.10","Darlehen an das Ausland Eigenwirtschaftsbetriebe"]
["32.627","321.627","1448.10","Darlehen an das Ausland Eigenwirtschaftsbetriebe"]
["70.527","701.527","1448.10","Darlehen an das Ausland Eigenwirtschaftsbetriebe"]
["70.627","701.627","1448.10","Darlehen an das Ausland Eigenwirtschaftsbetriebe"]
["71.527","710.527","1448.10","Darlehen an das Ausland Eigenwirtschaftsbetriebe"]
["71.627","710.627","1448.10","Darlehen an das Ausland Eigenwirtschaftsbetriebe"]
["72.527","720.527","1448.10","Darlehen an das Ausland Eigenwirtschaftsbetriebe"]
["72.627","720.627","1448.10","Darlehen an das Ausland Eigenwirtschaftsbetriebe"]
["86.527","861.527","1448.10","Darlehen an das Ausland Eigenwirtschaftsbetriebe"]
["86.627","861.627","1448.10","Darlehen an das Ausland Eigenwirtschaftsbetriebe"]
["",null,145,"Beteiligungen, Grundkapitalien"]
["",null,1450,"Beteiligungen am Bund"]
["",null,"1450.00","Beteiligungen am Bund allgemeiner Haushalt"]
[{"$f":"IF(LEN(B330)>3,LEFT(B330,2)&MID(B330,4,10),LEFT(B330,2))","v":""},null,"1450.10","Beteiligungen am Bund Eigenwirtschaftsbetriebe"]
["",null,1451,"Beteiligungen an Kantonen und Konkordaten"]
["",null,"1451.00","Beteiligungen an Kantonen und Konkordaten allgemeiner Haushalt"]
[{"$f":"IF(LEN(B333)>3,LEFT(B333,2)&MID(B333,4,10),LEFT(B333,2))","v":""},null,"1451.10","Beteiligungen an Kantonen und Konkordaten Eigenwirtschaftsbetriebe"]
["",null,1452,"Beteiligungen an Gemeinden und Zweckverbänden"]
["",null,"1452.00","Beteiligungen an Gemeinden und Zweckverbänden allgemeiner Haushalt"]
[{"$f":"IF(LEN(B336)>3,LEFT(B336,2)&MID(B336,4,10),LEFT(B336,2))","v":""},null,"1452.10","Beteiligungen an Gemeinden und Zweckverbänden Eigenwirtschaftsbetriebe"]
["",null,1453,"Beteiligungen an öffentlichen Sozialversicherungen"]
["",null,"1453.00","Beteiligungen an öffentlichen Sozialversicherungen allgemeiner Haushalt"]
[{"$f":"IF(LEN(B339)>3,LEFT(B339,2)&MID(B339,4,10),LEFT(B339,2))","v":""},null,"1453.10","Beteiligungen an öffentlichen Sozialversicherungen Eigenwirtschaftsbetriebe"]
[{"$f":"IF(LEN(B340)>3,LEFT(B340,2)&MID(B340,4,10),LEFT(B340,2))","v":""},null,1454,"Beteiligungen an öffentlichen Unternehmungen"]
["",null,"1454.00","Beteiligungen an öffentlichen Unternehmungen allgemeiner Haushalt"]
[{"$f":"IF(LEN(B342)>3,LEFT(B342,2)&MID(B342,4,10),LEFT(B342,2))","v":""},null,"1454.10","Beteiligungen an öffentlichen Unternehmungen Eigenwirtschaftsbetriebe"]
["",null,1455,"Beteiligungen an privaten Unternehmungen"]
["",null,"1455.00","Beteiligungen an privaten Unternehmungen allgemeiner Haushalt"]
[{"$f":"IF(LEN(B345)>3,LEFT(B345,2)&MID(B345,4,10),LEFT(B345,2))","v":""},null,"1455.10","Beteiligungen an privaten Unternehmungen Eigenwirtschaftsbetriebe"]
["",null,1456,"Beteiligungen an privaten Organisationen ohne Erwerbszweck"]
["",null,"1456.00","Beteiligungen an privaten Organisationen ohne Erwerbszweck allgemeiner Haushalt"]
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["",null,1457,"Beteiligungen an privaten Haushalten"]
["",null,"1457.00","Beteiligungen an privaten Haushalten allgemeiner Haushalt"]
[{"$f":"IF(LEN(B351)>3,LEFT(B351,2)&MID(B351,4,10),LEFT(B351,2))","v":""},null,"1457.10","Beteiligungen an privaten Haushalten Eigenwirtschaftsbetriebe"]
["",null,1458,"Beteiligungen im Ausland"]
["",null,"1458.00","Beteiligungen im Ausland allgemeiner Haushalt"]
[{"$f":"IF(LEN(B354)>3,LEFT(B354,2)&MID(B354,4,10),LEFT(B354,2))","v":""},null,"1458.10","Beteiligungen im Ausland Eigenwirtschaftsbetriebe"]
["",null,146,"Investitionsbeiträge"]
["",null,1460,"Investitionsbeiträge an Bund"]
["56","560","1460.00","Investitionsbeiträge an den Bund allgemeiner Haushalt"]
["64","640","1460.00","Investitionsbeiträge an den Bund allgemeiner Haushalt"]
["32.560","321.560","1460.10","Investitionsbeiträge an den Bund Eigenwirtschaftsbetriebe"]
["32.640","321.640","1460.10","Investitionsbeiträge an den Bund Eigenwirtschaftsbetriebe"]
["70.560","701.560","1460.10","Investitionsbeiträge an den Bund Eigenwirtschaftsbetriebe"]
["70.640","701.640","1460.10","Investitionsbeiträge an den Bund Eigenwirtschaftsbetriebe"]
["71.560","710.560","1460.10","Investitionsbeiträge an den Bund Eigenwirtschaftsbetriebe"]
["71.640","710.640","1460.10","Investitionsbeiträge an den Bund Eigenwirtschaftsbetriebe"]
["72.560","720.560","1460.10","Investitionsbeiträge an den Bund Eigenwirtschaftsbetriebe"]
["72.640","720.640","1460.10","Investitionsbeiträge an den Bund Eigenwirtschaftsbetriebe"]
["86.560","861.560","1460.10","Investitionsbeiträge an den Bund Eigenwirtschaftsbetriebe"]
["86.640","861.640","1460.10","Investitionsbeiträge an den Bund Eigenwirtschaftsbetriebe"]
["",null,1461,"Investitionsbeiträge an Kantone und Konkordate"]
["56","561","1461.00","Investitionsbeiträge an Kantone und Konkordate allgemeiner Haushalt"]
["64","641","1461.00","Investitionsbeiträge an Kantone und Konkordate allgemeiner Haushalt"]
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["32.641","321.641","1461.10","Investitionsbeiträge an Kantone und Konkordate Eigenwirtschaftsbetriebe"]
["70.561","701.561","1461.10","Investitionsbeiträge an Kantone und Konkordate Eigenwirtschaftsbetriebe"]
["70.641","701.641","1461.10","Investitionsbeiträge an Kantone und Konkordate Eigenwirtschaftsbetriebe"]
["71.561","710.561","1461.10","Investitionsbeiträge an Kantone und Konkordate Eigenwirtschaftsbetriebe"]
["71.641","710.641","1461.10","Investitionsbeiträge an Kantone und Konkordate Eigenwirtschaftsbetriebe"]
["72.561","720.561","1461.10","Investitionsbeiträge an Kantone und Konkordate Eigenwirtschaftsbetriebe"]
["72.641","720.641","1461.10","Investitionsbeiträge an Kantone und Konkordate Eigenwirtschaftsbetriebe"]
["86.561","861.561","1461.10","Investitionsbeiträge an Kantone und Konkordate Eigenwirtschaftsbetriebe"]
["86.641","861.641","1461.10","Investitionsbeiträge an Kantone und Konkordate Eigenwirtschaftsbetriebe"]
["",null,1462,"Investitionsbeiträge an Gemeinden und Zweckverbände"]
["56","562","1462.00","Investitionsbeiträge an Gemeinden und Zweckverbände allgemeiner Haushalt"]
["64","642","1462.00","Investitionsbeiträge an Gemeinden und Zweckverbände allgemeiner Haushalt"]
["32.562","321.562","1462.10","Investitionsbeiträge an Gemeinden und Zweckverbände Eigenwirtschaftsbetriebe"]
["32.642","321.642","1462.10","Investitionsbeiträge an Gemeinden und Zweckverbände Eigenwirtschaftsbetriebe"]
["70.562","701.562","1462.10","Investitionsbeiträge an Gemeinden und Zweckverbände Eigenwirtschaftsbetriebe"]
["70.642","701.642","1462.10","Investitionsbeiträge an Gemeinden und Zweckverbände Eigenwirtschaftsbetriebe"]
["71.562","710.562","1462.10","Investitionsbeiträge an Gemeinden und Zweckverbände Eigenwirtschaftsbetriebe"]
["71.642","710.642","1462.10","Investitionsbeiträge an Gemeinden und Zweckverbände Eigenwirtschaftsbetriebe"]
["72.562","720.562","1462.10","Investitionsbeiträge an Gemeinden und Zweckverbände Eigenwirtschaftsbetriebe"]
["72.642","720.642","1462.10","Investitionsbeiträge an Gemeinden und Zweckverbände Eigenwirtschaftsbetriebe"]
["86.562","861.562","1462.10","Investitionsbeiträge an Gemeinden und Zweckverbände Eigenwirtschaftsbetriebe"]
["86.642","861.642","1462.10","Investitionsbeiträge an Gemeinden und Zweckverbände Eigenwirtschaftsbetriebe"]
["",null,1463,"Investitionsbeiträge an öffentliche Sozialversicherungen"]
["",null,"1463.00","Investitionsbeiträge an öffentliche Sozialversicherungen allgemeiner Haushalt"]
["",null,1464,"Investitionsbeiträge an öffentliche Unternehmungen"]
["56","563","1464.00","Investitionsbeiträge an öffentliche Unternehmungen allgemeiner Haushalt"]
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["32.643","321.643","1464.10","Investitionsbeiträge an öffentliche Unternehmungen Eigenwirtschaftsbetriebe"]
["70.563","701.563","1464.10","Investitionsbeiträge an öffentliche Unternehmungen Eigenwirtschaftsbetriebe"]
["70.643","701.643","1464.10","Investitionsbeiträge an öffentliche Unternehmungen Eigenwirtschaftsbetriebe"]
["71.563","710.563","1464.10","Investitionsbeiträge an öffentliche Unternehmungen Eigenwirtschaftsbetriebe"]
["71.643","710.643","1464.10","Investitionsbeiträge an öffentliche Unternehmungen Eigenwirtschaftsbetriebe"]
["72.563","720.563","1464.10","Investitionsbeiträge an öffentliche Unternehmungen Eigenwirtschaftsbetriebe"]
["72.643","720.643","1464.10","Investitionsbeiträge an öffentliche Unternehmungen Eigenwirtschaftsbetriebe"]
["86.563","861.563","1464.10","Investitionsbeiträge an öffentliche Unternehmungen Eigenwirtschaftsbetriebe"]
["86.643","861.643","1464.10","Investitionsbeiträge an öffentliche Unternehmungen Eigenwirtschaftsbetriebe"]
["56","564","1464.00","Investitionsbeiträge an öffentliche Unternehmungen allgemeiner Haushalt"]
["64","644","1464.00","Investitionsbeiträge an öffentliche Unternehmungen allgemeiner Haushalt"]
["32.564","321.564","1464.10","Investitionsbeiträge an öffentliche Unternehmungen Eigenwirtschaftsbetriebe"]
["32.644","321.644","1464.10","Investitionsbeiträge an öffentliche Unternehmungen Eigenwirtschaftsbetriebe"]
["70.564","701.564","1464.10","Investitionsbeiträge an öffentliche Unternehmungen Eigenwirtschaftsbetriebe"]
["70.644","701.644","1464.10","Investitionsbeiträge an öffentliche Unternehmungen Eigenwirtschaftsbetriebe"]
["71.564","710.564","1464.10","Investitionsbeiträge an öffentliche Unternehmungen Eigenwirtschaftsbetriebe"]
["71.644","710.644","1464.10","Investitionsbeiträge an öffentliche Unternehmungen Eigenwirtschaftsbetriebe"]
["72.564","720.564","1464.10","Investitionsbeiträge an öffentliche Unternehmungen Eigenwirtschaftsbetriebe"]
["72.644","720.644","1464.10","Investitionsbeiträge an öffentliche Unternehmungen Eigenwirtschaftsbetriebe"]
["86.564","861.564","1464.10","Investitionsbeiträge an öffentliche Unternehmungen Eigenwirtschaftsbetriebe"]
["86.644","861.644","1464.10","Investitionsbeiträge an öffentliche Unternehmungen Eigenwirtschaftsbetriebe"]
["",null,1465,"Investitionsbeiträge an private Unternehmungen"]
["56","565","1465.00","Investitionsbeiträge an private Unternehmungen allgemeiner Haushalt"]
["64","645","1465.00","Investitionsbeiträge an private Unternehmungen allgemeiner Haushalt"]
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["32.645","321.645","1465.10","Investitionsbeiträge an private Unternehmungen Eigenwirtschaftsbetriebe"]
["70.565","701.565","1465.10","Investitionsbeiträge an private Unternehmungen Eigenwirtschaftsbetriebe"]
["70.645","701.645","1465.10","Investitionsbeiträge an private Unternehmungen Eigenwirtschaftsbetriebe"]
["71.565","710.565","1465.10","Investitionsbeiträge an private Unternehmungen Eigenwirtschaftsbetriebe"]
["71.645","710.645","1465.10","Investitionsbeiträge an private Unternehmungen Eigenwirtschaftsbetriebe"]
["72.565","720.565","1465.10","Investitionsbeiträge an private Unternehmungen Eigenwirtschaftsbetriebe"]
["72.645","720.645","1465.10","Investitionsbeiträge an private Unternehmungen Eigenwirtschaftsbetriebe"]
["86.565","861.565","1465.10","Investitionsbeiträge an private Unternehmungen Eigenwirtschaftsbetriebe"]
["86.645","861.645","1465.10","Investitionsbeiträge an private Unternehmungen Eigenwirtschaftsbetriebe"]
[{"$f":"IF(LEN(B435)>3,LEFT(B435,2)&MID(B435,4,10),LEFT(B435,2))","v":""},null,1466,"Investitionsbeiträge an private Organisationen ohne Erwerbszweck"]
["",null,"1466.00","Investitionsbeiträge an private Organisationen ohne Erwerbszweck allgemeiner Haushalt"]
["",null,"1466.10","Investitionsbeiträge an private Organisationen ohne Erwerbszweck Eigenwirtschaftsbetriebe"]
["",null,1467,"Investitionsbeiträge an private Haushalte"]
["56","566","1467.00","Investitionsbeiträge an private Haushalte allgemeiner Haushalt"]
["64","646","1467.00","Investitionsbeiträge an private Haushalte allgemeiner Haushalt"]
["32.566","321.566","1467.10","Investitionsbeiträge an private Haushalte Eigenwirtschaftsbetriebe"]
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["71.566","710.566","1467.10","Investitionsbeiträge an private Haushalte Eigenwirtschaftsbetriebe"]
["71.646","710.646","1467.10","Investitionsbeiträge an private Haushalte Eigenwirtschaftsbetriebe"]
["72.566","720.566","1467.10","Investitionsbeiträge an private Haushalte Eigenwirtschaftsbetriebe"]
["72.646","720.646","1467.10","Investitionsbeiträge an private Haushalte Eigenwirtschaftsbetriebe"]
["86.566","861.566","1467.10","Investitionsbeiträge an private Haushalte Eigenwirtschaftsbetriebe"]
["86.646","861.646","1467.10","Investitionsbeiträge an private Haushalte Eigenwirtschaftsbetriebe"]
["",null,1468,"Investitionsbeiträge an das Ausland"]
["56","567","1468.00","Investitionsbeiträge an das Ausland allgemeiner Haushalt"]
["64","647","1468.00","Investitionsbeiträge an das Ausland allgemeiner Haushalt"]
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["32.647","321.647","1468.10","Investitionsbeiträge an das Ausland Eigenwirtschaftsbetriebe"]
["70.567","701.567","1468.10","Investitionsbeiträge an das Ausland Eigenwirtschaftsbetriebe"]
["70.647","701.647","1468.10","Investitionsbeiträge an das Ausland Eigenwirtschaftsbetriebe"]
["71.567","710.567","1468.10","Investitionsbeiträge an das Ausland Eigenwirtschaftsbetriebe"]
["71.647","710.647","1468.10","Investitionsbeiträge an das Ausland Eigenwirtschaftsbetriebe"]
["72.567","720.567","1468.10","Investitionsbeiträge an das Ausland Eigenwirtschaftsbetriebe"]
["72.647","720.647","1468.10","Investitionsbeiträge an das Ausland Eigenwirtschaftsbetriebe"]
["86.567","861.567","1468.10","Investitionsbeiträge an das Ausland Eigenwirtschaftsbetriebe"]
["86.647","861.647","1468.10","Investitionsbeiträge an das Ausland Eigenwirtschaftsbetriebe"]
["",null,1469,"Investitionsbeiträge an Anlagen im Bau"]
["",null,"1469.00","Investitionsbeiträge an Anlagen im Bau allgemeiner Haushalt"]
["",null,"1469.10","Investitionsbeiträge an Anlagen im Bau Eigenwirtschaftsbetriebe"]
[{"$f":"IF(LEN(B467)>3,LEFT(B467,2)&MID(B467,4,10),LEFT(B467,2))","v":"57"},"570","9999.99","Ausgeschiedene Anlagen"]
[{"$f":"IF(LEN(B468)>3,LEFT(B468,2)&MID(B468,4,10),LEFT(B468,2))","v":"67"},"670","9999.99","Ausgeschiedene Anlagen"]
[{"$f":"IF(LEN(B469)>3,LEFT(B469,2)&MID(B469,4,10),LEFT(B469,2))","v":"59"},"592","9999.99","Ausgeschiedene Anlagen"]
[{"$f":"IF(LEN(B470)>3,LEFT(B470,2)&MID(B470,4,10),LEFT(B470,2))","v":"59"},"593","9999.99","Ausgeschiedene Anlagen"]

{"sheet":"HT_Schlüssel_Anlagekategorie","index":24,"n_rows":65,"n_cols":4,"rows_kept":65,"cut":false,"hidden":false,"merged":[]}
[{"$f":"Basisdaten!$A$1","v":"Mustergemeinde – Restatement Verwaltungsvermögen per 31.12.2019 OHNE Aufwertung"}]
["Umschlüsselung Artenkonto IR auf Anlagekategorie-Nr."]
[]
[]
["Inv2","Inv3","AKat.-Nr.","Anlagekategorie"]
[{"$f":"IF(LEN(B6)>3,LEFT(B6,2)&MID(B6,4,10),LEFT(B6,2))","v":"50"},"500",1000,"Grundstücke"]
[{"$f":"IF(LEN(B7)>3,LEFT(B7,2)&MID(B7,4,10),LEFT(B7,2))","v":"62.500"},"620.500",1010,"Strassen"]
["62.501","620.501",1010,"Strassen"]
["81.500","817.500",1010,"Strassen"]
[{"$f":"IF(LEN(B10)>3,LEFT(B10,2)&MID(B10,4,10),LEFT(B10,2))","v":"81.501"},"817.501",1010,"Strassen"]
["",null,1016,"Strassen, Erneuerungsunterhaltsinvestitionen"]
[{"$f":"IF(LEN(B12)>3,LEFT(B12,2)&MID(B12,4,10),LEFT(B12,2))","v":"75.500"},"750.500",1020,"Gewässerverbauungen"]
["75.501","750.501",1020,"Gewässerverbauungen"]
[{"$f":"IF(LEN(B14)>3,LEFT(B14,2)&MID(B14,4,10),LEFT(B14,2))","v":"32.501"},"321.501",1030,"Leitungsnetze"]
[{"$f":"IF(LEN(B15)>3,LEFT(B15,2)&MID(B15,4,10),LEFT(B15,2))","v":"70.501"},"701.501",1030,"Leitungsnetze"]
["71.501","710.501",1030,"Leitungsnetze"]
["86.501","861.501",1030,"Leitungsnetze"]
[{"$f":"IF(LEN(B18)>3,LEFT(B18,2)&MID(B18,4,10),LEFT(B18,2))","v":"86.501"},"862.501",1030,"Leitungsnetze"]
[{"$f":"IF(LEN(B19)>3,LEFT(B19,2)&MID(B19,4,10),LEFT(B19,2))","v":"86.501"},"863.501",1030,"Leitungsnetze"]
["50","501",1035,"Übrige Tiefbauten"]
["",null,1036,"Übrige Tiefbauten, Erneuerungsunterhaltsinvestitionen"]
["50","503",1040,"Hochbauten"]
["50","505",1050,"Waldungen"]
["50","506",1060,"Mobiliar, Maschinen, Fahrzeuge, Ausstattungen"]
["",null,1061,"Spezialfahrzeuge"]
["",null,1065,"Informatik-/Kommunikationsanlagen"]
["",null,1070,"Sachanlagen im Bau VV"]
["50","509",1090,"Übrige Sachanlagen"]
["58","589",1200,"Software"]
["",null,1210,"Lizenzen, Nutzungsrechte, Markenrechte"]
["",null,1270,"Immaterielle Anlagen in Realisierung"]
["58","581",1290,"Planungs- und Vermessungsausgaben "]
[{"$f":"IF(LEN(B33)>3,LEFT(B33,2)&MID(B33,4,10),LEFT(B33,2))","v":"58"},"580",1299,"Übrige immaterielle Anlagen"]
["52","520",1400,"Darlehen"]
["",null,1500,"Beteiligungen"]
["61","610",1600,"Anschlussgebühren"]
[{"$f":"IF(LEN(B37)>3,LEFT(B37,2)&MID(B37,4,10),LEFT(B37,2))","v":"57"},"570",1700,"Durchlaufende Beiträge"]
["67","670",1700,"Durchlaufende Beiträge"]
["59","592",1900,"Übertragung in die Laufende Rechnung"]
["59","593",1910,"Übertragung in Spezialfinanzierung"]
["",null,1990,"Veräusserte Objekte/Anlagen (Abgang)"]
["",null,1999,"ZZ_Undefinierte Objekte/Anlagen"]
[""]
["",null,null,"Branche Wasserversorgung"]
["70.501","701.501",2100,"Wasserfassungen, Brunnenstuben"]
["",null,2200,"Wasseraufbereitungsanlagen"]
["",null,2300,"Wasser-Pumpwerke, Druckreduzier-, Messschächte"]
["",null,2400,"Wasserleitungen und Hydranten"]
[null,null,2500,"Reservoire"]
[null,null,2600,"Wasser-Mess-, Steuer-, Regelungsanlagen"]
[]
[null,null,null,"Branche Abwasserbeseitigung"]
[{"$f":"IF(LEN(B53)>3,LEFT(B53,2)&MID(B53,4,10),LEFT(B53,2))","v":"71.501"},"710.501",3100,"Kanalnetz, Abwasserkanäle"]
[null,null,3110,"Kanalnetz, Druckrohrleitungen"]
[null,null,3200,"Abwasser-Sonderbauwerke, Allgemein"]
[null,null,3210,"Abwasser-Sonderbauwerke, maschinelle Einrichtungen (Pumpen etc.)"]
[null,null,3220,"Abwasser-Sonderbauwerke, Schieber, Pegel etc."]
[{"$f":"IF(LEN(B58)>3,LEFT(B58,2)&MID(B58,4,10),LEFT(B58,2))","v":"71.501"},"711.501",3300,"Abwasserreinigungsanlagen, baulicher Teil"]
[null,null,3310,"Abwasserreinigungsanlagen, elektromechanischer Teil"]
[null,null,3320,"Abwasserreinigungsanlagen, Schaltwarte (EMSRL)"]
[null,null,3400,"Schlammbehandlung, baulicher Teil"]
[null,null,3410,"Schlammbehandlung, maschineller Teil"]
[null,null,3420,"Schlammbehandlung, Gasanlage"]
[null,null,3430,"Schlammbehandlung, maschinelle Schlammentwässerung"]
[null,null,3440,"Schlammbehandlung, natürliche Schlammentwässerung"]