{"text_format":"1","workbook":"xlsx","n_sheets":20,"sheets":["Info","BÜB","BAB","Anlagen","Schulden","Anlagenzusammenfassung","Wertpapiere","Drucken","Vorräte","Eigenkapitalzinsen","Liquiditätsplan","Erläuterungen","Investition-Finanzierung","Grafik Liquiditätsplan","Baupreisindex","Andere","Aktiva","Passiva","Prg_Start","MaastrichtSchulden"],"not_rendered":{"charts":1,"images":4,"macros":1,"external_links":1,"defined_names":422,"comments":0,"pivot_tables":0},"unopened":[{"sheet":"Drucken","index":7,"reason":"not_a_worksheet"},{"sheet":"Prg_Start","index":18,"reason":"part_missing"}],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Info","index":0,"n_rows":60,"n_cols":9,"rows_kept":60,"cut":false,"hidden":false,"merged":[[9,1,9,8],[10,1,10,8],[59,2,59,8],[12,2,12,8],[20,6,20,8],[16,2,16,4],[15,2,15,4],[13,2,13,3],[22,6,22,8],[51,2,51,8],[55,2,55,8],[13,6,13,8],[24,2,24,8],[21,6,21,8]]}
[false,"Ende"]
["Ende","Aktiva"]
[null,"Ende"]
[]
[]
[]
[]
[]
[]
[null,"Kosten- und Leistungsrechnung "]
[null,"für die kommunale Wasserversorgung in der Steiermark"]
[]
[null,null,"Version 01/2021"]
[null,null,null,null,null,null,{"$f":"CONCATENATE(\"Rechnungsabschlussjahr: \"&BAB!J12)","v":"Rechnungsabschlussjahr: 2021"}]
[]
[null,null,"Bezeichnung der KLR-Ebene (Gemeinde, AWV, AWG, etc.): ",null,null,null,"Stichtag",null,"Ansatz"]
[null,null,null,null,null,null,"2021-12-31",null,850]
[null,null,8179.26,null,{"$f":"DATE(G18,1,1)","v":"2021-01-01"},null,{"$f":"YEAR(G17)","v":2021}]
[null,null,9623.94]
[]
[null,null,"Erstellungsdatum:"]
[null,null,"Dateneingabe durch:"]
[null,null,"Funktion:"]
[]
[null,null,"Der Ersteller / die Erstellerin erklärt, die nachfolgenden Nutzungsbedingungen akzeptiert zu haben."]
[]
[]
[]
[null,null,"Herausgeber"]
[]
[null,null,"Amt der Steiermärkischen Landesregierung, Abteilung 14, Referat Siedlungswasserwirtschaft "]
[null,null,"Wartingergasse 43, 8010 Graz"]
[]
[null,null,"Gemeindebund Steiermark"]
[null,null,"Stadionplatz 2, 8041 Graz"]
[]
[null,null,"Inhaltliche Bearbeitung"]
[]
[null,null,"Amt der Steiermärkischen Landesregierung, Abteilung 14, Dipl.-Ing. Peter Rappold"]
[null,null,"Telefonnummer: 0316 877-4152, E-Mail: peter.rappold@stmk.gv.at"]
[]
[null,null,"Gemeindebund Steiermark, Christian Lang, BSc MSc"]
[null,null,"Telefonnummer: 0316 82 20 79-205, E-Mail: lang@gemeindebund.steiermark.at "]
[]
[null,null,"Programmierung der Arbeitsmappe"]
[]
[null,null,"Quantum - Institut für betriebswirtschaftliche Beratung GmbH"]
[null,null,"Telefonnummer: 0463 32612, E-Mail: office@quantum-gmbh.at"]
[]
[null,null,"Haftungsausschluss"]
[]
[null,null,"Eine Haftung der Herausgeber für Schäden aufgrund von Fehlern in der gegenständlichen Excel-Arbeitsmappe wird ausgeschlossen. Die Ergebnisse sind auf Plausibilität zu prüfen."]
[]
[null,null,"Nutzungsbedingungen"]
[]
[null,null,"Die gegenständliche Excel-Arbeitsmappe steht den Wasserversorgern in der Steiermark kostenlos zur Verfügung. Eine Nutzung außerhalb der Steiermark ist nicht zulässig."]
[]
[null,null,"Heranzuziehendes Rechnungsjahr"]
[]
[null,null,"Für die Bearbeitung der gegenständlichen Excel-Arbeitsmappe ist der zuletzt genehmigte Rechnungsabschluss (Jahresabschluss) heranzuziehen."]

{"sheet":"BÜB","index":1,"n_rows":240,"n_cols":29,"rows_kept":240,"cut":false,"hidden":false,"merged":[[111,4,111,5],[101,4,101,5],[102,4,102,5],[103,4,103,5],[112,4,112,5],[104,4,104,5],[105,4,105,5],[106,4,106,5],[107,4,107,5],[108,4,108,5],[109,4,109,5],[110,4,110,5],[96,4,96,5],[97,4,97,5],[98,4,98,5],[99,4,99,5],[100,4,100,5],[91,4,91,5],[92,4,92,5],[93,4,93,5],[94,4,94,5],[95,4,95,5],[84,17,84,18],[85,17,85,18],[86,17,86,18],[87,17,87,18],[89,2,89,6],[89,7,89,9],[5,19,5,21],[5,10,5,15],[6,10,6,11],[6,12,6,13],[6,14,6,15],[5,16,7,16],[5,22,7,22],[5,1,7,1],[5,2,7,2],[5,3,7,3],[5,4,7,4],[5,5,7,5],[5,6,5,9],[6,6,7,6],[6,7,7,7],[6,8,7,8],[6,9,7,9],[5,17,7,17],[5,18,7,18],[6,19,7,19],[6,20,7,20],[6,21,7,21]]}
[false,true,"Ende"]
[false,"Darlehen","001.00"]
[false,"Ende"]
[true,{"$f":"CONCATENATE(\"Betriebsüberleitungsbogen Daten Wasserversorgung Rechnungsabschluss \"&BAB!J12&\"   KLR-Ebene: \"&Info!C17)","v":"Betriebsüberleitungsbogen Daten Wasserversorgung Rechnungsabschluss 2021   KLR-Ebene: "}]
[true]
[true,null,"Ansatz","Konto","Bezeichnung","Ergebnis-\nhaushalt (Detailnachweis)","Betriebsüberleitung",null,null,null,"Anteil Kostenstelle KLR",null,null,null,null,null,"Finanzierungs-\nhaushalt (Detailnachweis)","Zuordnungs-kennziffern für Liquidität","Kommentar","Wert KLR",null,null,"Kontrolle für Kostenstellen-zuordnung"]
[null,null,null,null,null,null,"Neutral","Anders- / Zusatzerlöse /-kosten","Erlöse / Kosten","Zuordnungs-kennziffern für BAB","Verteilung",null,"Gewinnung",null,"Verwaltung",null,null,null,null,"Verteilung","Gewinnung","Verwaltung"]
[null,null,null,null,null,null,null,null,null,null,"in %","absolut in €","in %","absolut in €","in %","absolut in €"]
[true]
[true,"OPERATIVE GEBARUNG",null,null,null,"Summe Erträge",null,null,"Summe Erlöse",null,null,null,null,null,null,null,"Summe\nEinzahlungen"]
[{"$f":"OR(A12:A26)","v":false},"SU 21 Summe Erträge / Erlöse  -  SU 31 Summe Einzahlungen operative Gebarung",null,null,null,{"$f":"SUMPRODUCT(F12:F26,$AC12:$AC26)","v":0},{"$f":"SUMPRODUCT(G12:G26,$AC12:$AC26)","v":0},{"$f":"SUMPRODUCT(H12:H26,$AC12:$AC26)","v":0},{"$f":"SUMPRODUCT(I12:I26,$AC12:$AC26)","v":0},null,null,null,null,null,null,null,{"$f":"SUMPRODUCT(Q12:Q26,$AC12:$AC26)","v":0}]
[{"$f":"AC12>0","v":false},null,null,null,null,null,null,null,{"$f":"+F12-G12+H12","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(C12=0,0,IF(VALUE(LEFT(C12,3))=wST.Ansatz,1,0))","v":0}]
[false,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[false,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[false,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[false,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[false,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[{"$f":"AC18>0","v":false},null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[{"$f":"AC19>0","v":false},null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[{"$f":"AC20>0","v":false},null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[{"$f":"AC21>0","v":false},null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[{"$f":"AC22>0","v":false},null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[{"$f":"AC23>0","v":false},null,null,null,null,null,null,null,{"$f":"+F23-G23+H23","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(C23=0,0,IF(VALUE(LEFT(C23,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"AC24>0","v":false},null,null,null,null,null,null,null,{"$f":"+F24-G24+H24","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(C24=0,0,IF(VALUE(LEFT(C24,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"AC25>0","v":false},null,null,null,null,null,null,null,{"$f":"+F25-G25+H25","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(C25=0,0,IF(VALUE(LEFT(C25,3))=wST.Ansatz,1,0))","v":0}]
[false,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[{"$f":"A11","v":false}]
[{"$f":"A27","v":false},null,null,null,null,"Summe Aufwendungen",null,null,"Summe Kosten",null,null,null,null,null,null,null,"Summe Auszahlungen"]
[{"$f":"OR(A30:A78)","v":false},"SU 22 Summe Aufwendungen / Kosten - SU 32 Summe Auszahlungen operative Gebarung",null,null,null,{"$f":"SUMPRODUCT(F30:F78,$AC30:$AC78)","v":0},{"$f":"SUMPRODUCT(G30:G78,$AC30:$AC78)","v":0},{"$f":"SUMPRODUCT(H30:H78,$AC30:$AC78)","v":0},{"$f":"SUMPRODUCT(I30:I78,$AC30:$AC78)","v":0},null,null,null,null,null,null,null,{"$f":"SUMPRODUCT(Q30:Q78,$AC30:$AC78)","v":0}]
[{"$f":"AC30>0","v":false},null,null,null,null,null,null,null,{"$f":"+F30-G30+H30","v":0},null,null,null,null,null,null,null,null,null,null,{"$f":"IF(L30=\"\",$I30*K30,L30)","v":0},{"$f":"IF(N30=\"\",$I30*M30,N30)","v":0},{"$f":"IF(P30=\"\",$I30*O30,P30)","v":0},{"$f":"ROUND(I30-T30-U30-V30,2)","v":0},null,null,null,null,null,{"$f":"IF(C30=0,0,IF(VALUE(LEFT(C30,3))=wST.Ansatz,1,0))","v":0}]
[false,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(L31=\"\",$I31*K31,L31)","v":0},{"$f":"IF(N31=\"\",$I31*M31,N31)","v":0},{"$f":"IF(P31=\"\",$I31*O31,P31)","v":0},0,null,null,null,null,null,0]
[false,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,0,0,0,0,null,null,null,null,null,0]
[false,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,0,0,0,0,null,null,null,null,null,0]
[false,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,0,0,0,0,null,null,null,null,null,0]
[false,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,0,0,0,0,null,null,null,null,null,0]
[false,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,0,0,0,0,null,null,null,null,null,0]
[false,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,0,0,0,0,null,null,null,null,null,0]
[false,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,0,0,0,0,null,null,null,null,null,0]
[false,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,0,0,0,0,null,null,null,null,null,0]
[false,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,0,0,0,0,null,null,null,null,null,0]
[false,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,0,0,0,0,null,null,null,null,null,0]
[false,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,0,0,0,0,null,null,null,null,null,0]
[false,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,0,0,0,0,null,null,null,null,null,0]
[false,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,0,0,0,0,null,null,null,null,null,0]
[false,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,0,0,0,0,null,null,null,null,null,0]
[false,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,0,0,0,0,null,null,null,null,null,0]
[false,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,0,0,0,0,null,null,null,null,null,0]
[false,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,0,0,0,0,null,null,null,null,null,0]
[false,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,0,0,0,0,null,null,null,null,null,0]
[false,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,0,0,0,0,null,null,null,null,null,0]
[false,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,0,0,0,0,null,null,null,null,null,0]
[false,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,0,0,0,0,null,null,null,null,null,0]
[false,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,0,0,0,0,null,null,null,null,null,0]
[false,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,0,0,0,0,null,null,null,null,null,0]
[false,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,0,0,0,0,null,null,null,null,null,0]
[false,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,0,0,0,0,null,null,null,null,null,0]
[false,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,0,0,0,0,null,null,null,null,null,0]
[false,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,0,0,0,0,null,null,null,null,null,0]
[{"$f":"AC59>0","v":false},null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,0,0,0,0,null,null,null,null,null,0]
[{"$f":"AC60>0","v":false},null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,0,0,0,0,null,null,null,null,null,0]
[{"$f":"AC61>0","v":false},null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,0,0,0,0,null,null,null,null,null,0]
[{"$f":"AC62>0","v":false},null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,0,0,0,0,null,null,null,null,null,0]
[{"$f":"AC63>0","v":false},null,null,null,null,null,null,null,{"$f":"+F63-G63+H63","v":0},null,null,null,null,null,null,null,null,null,null,{"$f":"IF(L63=\"\",$I63*K63,L63)","v":0},0,0,0,null,null,null,null,null,{"$f":"IF(C63=0,0,IF(VALUE(LEFT(C63,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"AC64>0","v":false},null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,0,0,0,0,null,null,null,null,null,0]
[{"$f":"AC65>0","v":false},null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,0,0,0,0,null,null,null,null,null,0]
[{"$f":"AC66>0","v":false},null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,0,0,0,0,null,null,null,null,null,0]
[{"$f":"AC67>0","v":false},null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,0,0,0,0,null,null,null,null,null,0]
[{"$f":"AC68>0","v":false},null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,0,0,0,0,null,null,null,null,null,0]
[{"$f":"AC69>0","v":false},null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,0,0,0,0,null,null,null,null,null,0]
[{"$f":"AC70>0","v":false},null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,0,0,0,0,null,null,null,null,null,0]
[{"$f":"AC71>0","v":false},null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,0,0,0,0,null,null,null,null,null,0]
[{"$f":"AC72>0","v":false},null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,0,0,0,0,null,null,null,null,null,0]
[{"$f":"AC73>0","v":false},null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,0,0,0,0,null,null,null,null,null,{"$f":"IF(C73=0,0,IF(VALUE(LEFT(C73,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"AC74>0","v":false},null,null,null,null,null,null,null,{"$f":"+F74-G74+H74","v":0},null,null,null,null,null,null,null,null,null,null,0,0,0,0,null,null,null,null,null,{"$f":"IF(C74=0,0,IF(VALUE(LEFT(C74,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"AC75>0","v":false},null,null,null,null,null,null,null,{"$f":"+F75-G75+H75","v":0},null,null,null,null,null,null,null,null,null,null,0,0,0,0,null,null,null,null,null,{"$f":"IF(C75=0,0,IF(VALUE(LEFT(C75,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"AC76>0","v":false},null,null,null,null,null,null,null,{"$f":"+F76-G76+H76","v":0},null,null,null,null,null,null,null,null,null,null,0,0,0,0,null,null,null,null,null,{"$f":"IF(C76=0,0,IF(VALUE(LEFT(C76,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"AC77>0","v":false},null,null,null,null,null,null,null,{"$f":"+F77-G77+H77","v":0},null,null,null,null,null,null,null,null,null,null,{"$f":"IF(L77=\"\",$I77*K77,L77)","v":0},0,0,0,null,null,null,null,null,{"$f":"IF(C77=0,0,IF(VALUE(LEFT(C77,3))=wST.Ansatz,1,0))","v":0}]
[false,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,0,0,0,0,null,null,null,null,null,{"$f":"IF(C78=0,0,IF(VALUE(LEFT(C78,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"A29","v":false}]
[{"$f":"OR(A29,A11)","v":false},"SA 0 - Nettoergebnis /  SA 1  - Geldfluss aus der Operativen Gebarung",null,null,null,{"$f":"F11-F29","v":0},{"$f":"G11-G29","v":0},{"$f":"H11-H29","v":0},{"$f":"I11-I29","v":0},null,null,null,null,null,null,null,{"$f":"Q11-Q29","v":0}," SA 1  - Geldfluss aus der Operativen Gebarung"]
[{"$f":"A80","v":false}]
[true,null,null,89411,"Entnahme von zweckgebundenen Haushaltsrücklagen gem. § 190 Abs. 1 StGHVO",null,null,null,null,null,null,null,null,null,null,null,null," SU 33 Summe Einzahlungen investive Gebarung"]
[true,null,null,89412,"Entnahme von zweckgebundenen Haushaltsrücklagen gem. § 190 Abs. 2 StGHVO",null,null,null,null,null,null,null,null,null,null,null,null," SU 34 Summe Auszahlungen investive Gebarung"]
[true,null,null,79411,"Zuweisung an zweckgebundene Haushaltsrücklagen gem. § 189 Abs. 1 StGHVO",null,"Eingabe mit Minus (-)",null,null,null,null,null,null,null,null,null,null," SU 35 Summe Einzahlungen aus der Finanzierungstätigkeit"]
[null,null,null,79412,"Zuweisung an zweckgebundene Haushaltsrücklagen gem. § 189 Abs. 2 StGHVO",null,"Eingabe mit Minus (-)",null,null,null,null,null,null,null,null,null,null," SU 36 Summe Auszahlungen aus der Finanzierungstätigkeit "]
[null,"SA 00 - Nettoergebnis nach Zuweisung und Entnahmen von Haushaltsrücklagen",null,null,null,{"$f":"+F80+F82+F85+F83+F84","v":0},null,null,null,null,null,null,null,null,null,null,null," MVAG 361 Auszahlungen aus der Tilgung von Finanzschulden"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," Stand Rücklage per 31.12. (aus Anlage 6b VRV 2015)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," Stand ZMR per 31.12. (aus Anlage 6b VRV 2015)"]
[]
[null,null," Kalkulatorische Kosten",null,null,null,null,"Kalkulatorische Anders-/ Zusatzkosten"]
[null,null,null,null,null,null,null,"Summe",{"$f":"SUM(I92:I113)","v":0}]
[null,null,null,null,"Kalkulatorische Anlagenabschreibung - aus Registerblatt Anlagen",null,null,{"$f":"Anlagen!S7+Anlagen!S69+Anlagen!S76+Anlagen!S90+Anlagen!S97+Anlagen!S109","v":0},{"$f":"+H92","v":0},"2.1",null,{"$f":"SUM(Anlagen!AB9:AB115)","v":0},null,{"$f":"SUM(Anlagen!AC9:AC115)","v":0},null,{"$f":"SUM(Anlagen!AD9:AD115)","v":0},null,null,null,{"$f":"IF(L92=\"\",$I92*K92,L92)","v":0},{"$f":"IF(N92=\"\",$I92*M92,N92)","v":0},{"$f":"IF(P92=\"\",$I92*O92,P92)","v":0},{"$f":"ROUND(I92-T92-U92-V92,2)","v":0}]
[null,null,null,null,"Eigenkapitalzinsen - aus Registerblatt Eigenkapitalzinsen",null,null,{"$f":"+Eigenkapitalzinsen!F18","v":0},{"$f":"+H93","v":0},"2.2.1",null,{"$f":"+Eigenkapitalzinsen!H18","v":0},null,{"$f":"+Eigenkapitalzinsen!I18","v":0},null,{"$f":"+Eigenkapitalzinsen!J18","v":0},null,null,null,{"$f":"IF(L93=\"\",$I93*K93,L93)","v":0},{"$f":"IF(N93=\"\",$I93*M93,N93)","v":0},{"$f":"IF(P93=\"\",$I93*O93,P93)","v":0},{"$f":"ROUND(I93-T93-U93-V93,2)","v":0}]
[null,null,null,null,"Auflösung Subventionen - Korrektur Anlagenabschreibung - aus Registerblatt Anlagen",null,null,{"$f":"-Anlagen!S118","v":0},0,"3.1",null,{"$f":"-SUM(Anlagen!AB119:AB167)","v":0},null,{"$f":"-SUM(Anlagen!AC119:AC167)","v":0},null,{"$f":"-SUM(Anlagen!AD119:AD167)","v":0},null,null,null,{"$f":"IF(L94=\"\",$I94*K94,L94)","v":0},0,0,{"$f":"ROUND(I94-T94-U94-V94,2)","v":0}]
[null,null,null,null,"Auflösung Beiträge - Korrektur Anlagenabschreibung - aus Registerblatt Anlagen",null,null,{"$f":"-Anlagen!S170","v":0},0,"3.2",null,{"$f":"-SUM(Anlagen!AB171:AB209)","v":0},null,{"$f":"-SUM(Anlagen!AC171:AC209)","v":0},null,{"$f":"-SUM(Anlagen!AD171:AD209)","v":0},null,null,null,0,0,0,0]
[null,null,null,null,"Kalkulatorische Wagnisse ",null,null,null,{"$f":"+H96","v":0},"2.3",null,null,null,null,null,null,null,null,null,0,0,0,0]
[null,null,null,null,"Sonstige kalkulatorische Kosten",null,null,null,{"$f":"+H97","v":0},"2.4",null,null,null,null,null,null,null,null,null,0,0,0,0]
[null,null,null,null,"Korrektur Sonstige kalkulatorische Kosten (Auflösung Rückstellungen)",null,"Eingabe mit Minus (-)",null,0,"2.4",null,null,null,null,null,null,null,null,null,0,0,0,0]
[null,null,null,null,"Korrektur Sonstige kalkulatorische Kosten (Auflösung Sonstiges)",null,"Eingabe mit Minus (-)",null,0,"2.4",null,null,null,null,null,null,null,null,null,0,0,0,0]
[null,null,null,null,"Sonstige kalkulatorische Kosten (ILV) Wirtschaftshof",null,null,null,0,"2.4",null,null,null,null,null,null,null,null,null,0,0,0,0]
[null,null,null,null,"Sonstige kalkulatorische Kosten (ILV) Bauamt",null,null,null,0,"2.4",null,null,null,null,null,null,null,null,null,0,0,0,0]
[null,null,null,null,"Sonstige kalkulatorische Kosten (ILV) Allgemeine Verwaltung",null,null,null,0,"2.4",null,null,null,null,null,null,null,null,null,0,0,0,0]
[null,null,null,null,"Sonstige kalkulatorische Kosten (ILV) Pensionsleistungen",null,null,null,0,"2.4",null,null,null,null,null,null,null,null,null,0,0,0,0]
[null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,0,0,0,0]
[null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(L105=\"\",$I105*K105,L105)","v":0},{"$f":"IF(N105=\"\",$I105*M105,N105)","v":0},{"$f":"IF(P105=\"\",$I105*O105,P105)","v":0},{"$f":"ROUND(I105-T105-U105-V105,2)","v":0}]
[null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,0,0,0,0]
[null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,0,0,0,0]
[null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,0,0,0,0]
[null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,0,0,0,0]
[null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,0,0,0,0]
[null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,0,0,0,0]
[null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,0,0,0,0]
[null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,0,0,0,0]
[]
[null,null,null,null,null,null,null,"Gesamtkosten",{"$f":"+I29+I91","v":0}]
[]
[null,null,null,null,null,null,null,"Erlöse",{"$f":"I11","v":0}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[false,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(C169=0,0,IF(VALUE(LEFT(C169,3))=wST.Ansatz,1,0))","v":0}]
[false,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(C170=0,0,IF(VALUE(LEFT(C170,3))=wST.Ansatz,1,0))","v":0}]
[false,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(C171=0,0,IF(VALUE(LEFT(C171,3))=wST.Ansatz,1,0))","v":0}]
[false,251,"an andere",null,null,{"$f":"SUMPRODUCT(F173:F175,$AC173:$AC175)","v":0}]
[false,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(C173=0,0,IF(VALUE(LEFT(C173,3))=wST.Ansatz,1,0))","v":0}]
[false,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(C174=0,0,IF(VALUE(LEFT(C174,3))=wST.Ansatz,1,0))","v":0}]
[false,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(C175=0,0,IF(VALUE(LEFT(C175,3))=wST.Ansatz,1,0))","v":0}]
[false,256,"Bezugsvorschüsse",null,null,{"$f":"SUMPRODUCT(F177:F179,$AC177:$AC179)","v":0}]
[false,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(C177=0,0,IF(VALUE(LEFT(C177,3))=wST.Ansatz,1,0))","v":0}]
[false,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(C178=0,0,IF(VALUE(LEFT(C178,3))=wST.Ansatz,1,0))","v":0}]
[false,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(C179=0,0,IF(VALUE(LEFT(C179,3))=wST.Ansatz,1,0))","v":0}]
["Ende"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"1.1"]
[null,"1.2"]
[null,"1.3"]
[null,"1.4"]
[null,"1.5"]
[null,"1.6"]
[null,"1.7"]
[null,"2.1"]
[null,"2.2.1"]
[null,"2.2.2"]
[null,"2.3"]
[null,"2.4"]
[null,"3.1"]
[null,"3.2"]
[]
[null,"1.1"]
[null,"1.2"]
[null,"1.3"]
[null,"1.4"]
[null,"1.5"]
[null,"1.6"]
[null,"1.7"]
[null,"2.2.2"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,{"$f":"\"3.1\"","v":"3.1"}]
[null,{"$f":"\"3.2\"","v":"3.2"}]
[null,{"$f":"\"4.1\"","v":"4.1"}]
[null,{"$f":"\"4.2\"","v":"4.2"}]
[null,{"$f":"\"4.3\"","v":"4.3"}]
[null,{"$f":"\"4.4\"","v":"4.4"}]

{"sheet":"BAB","index":2,"n_rows":84,"n_cols":10,"rows_kept":84,"cut":false,"hidden":false,"merged":[[81,2,84,9],[78,2,78,3],[78,4,78,9],[79,2,79,3],[79,4,79,9],[80,2,80,9],[63,2,63,3],[63,4,63,5],[64,2,64,3],[64,4,64,5],[68,7,68,8],[64,7,64,9],[66,2,66,3],[66,7,66,8],[66,4,66,5],[67,2,67,3],[67,4,67,5],[75,2,75,3],[73,2,73,3],[73,4,73,5],[72,7,72,8],[68,4,68,5],[68,2,68,3],[70,2,70,3],[72,2,72,3],[72,4,72,5],[76,2,76,9],[77,2,77,3],[77,4,77,9],[62,2,62,3],[43,2,43,3],[43,4,43,5],[45,2,45,3],[45,4,45,5],[62,4,62,5],[56,1,56,3],[56,4,56,5],[47,4,47,5],[48,2,48,3],[48,4,48,5],[50,2,50,3],[50,4,50,5],[60,1,60,3],[60,4,60,5],[54,4,54,5],[37,2,37,3],[37,4,37,5],[39,2,39,3],[39,4,39,5],[41,2,41,3],[41,4,41,5],[52,2,52,3],[52,4,52,5],[54,1,54,3],[53,4,53,5],[58,1,58,3],[58,4,58,5],[13,2,13,3],[13,4,13,5],[14,4,14,5],[11,2,11,5],[9,1,9,9],[7,1,7,9],[8,1,8,9],[10,2,10,3],[10,4,10,5],[12,2,12,3],[12,4,12,5],[15,2,15,3],[15,4,15,5],[35,2,35,3],[35,4,35,5],[23,2,23,3],[23,4,23,5],[25,2,25,3],[25,4,25,5],[27,2,27,3],[27,4,27,5],[30,2,30,3],[30,4,30,5],[32,4,32,5],[33,2,33,3],[33,4,33,5],[17,2,17,3],[17,4,17,5],[19,2,19,3],[19,4,19,5],[21,2,21,3],[21,4,21,5]]}
[false,"Ende"]
[false,"Anlagen"]
[false,"Ende"]
[true]
[true]
[true,null,"     Eine Umweltförderung des BMNT– managed by Kommunalkredit Public Consulting"]
[true]
[true,"Kosten- und Leistungsrechnung (VRV) – WVA"]
[true,"Betriebsabrechnungsbogen (BAB) in Anlehnung an ÖVGW W61 inkl. Erlösermittlung - Beträge exkl. UST"]
[true,{"$f":"CONCATENATE(\"Gemeindebund Steiermark u. Land Steiermark Version 01/2021; Erstellungsdatum \"&TEXT(Info!G21,\"TT.MM.JJJJ\"))","v":"Gemeindebund Steiermark u. Land Steiermark Version 01/2021; Erstellungsdatum 00.01.1900"}]
[true]
[true,"KLR-Ebene:",{"$f":"Info!C17","v":0},null,null,null,null,null,"Jahr des Rechnungsabschlusses:",{"$f":"YEAR(wST.PeriodeEnde)","v":2021}]
[true]
[true,null,null,null,"Summe",null,null,"Verteilung Speicherung","Gewinnung Aufbereitung","Verwaltung"]
[true]
[true,"1.","Betriebskosten",null,{"$f":"SUM(H16:J16)","v":0},null,null,{"$f":"SUM(H17:H32)","v":0},{"$f":"SUM(I17:I32)","v":0},{"$f":"SUM(J18:J31)","v":0}]
[true]
[true,"1.1","Material- und Stoffkosten",null,{"$f":"H18+I18+J18","v":0},null,null,{"$f":"SUMIF(BÜB!$J$30:$J$78,$B18,BÜB!T$30:T$78)","v":0},{"$f":"SUMIF(BÜB!$J$30:$J$78,$B18,BÜB!U$30:U$78)","v":0},{"$f":"SUMIF(BÜB!$J$30:$J$78,$B18,BÜB!V$30:V$78)","v":0}]
[true]
[true,"1.2","Personalkosten",null,{"$f":"H20+I20+J20","v":0},null,null,{"$f":"SUMIF(BÜB!$J$30:$J$78,$B20,BÜB!T$30:T$78)","v":0},{"$f":"SUMIF(BÜB!$J$30:$J$78,$B20,BÜB!U$30:U$78)","v":0},{"$f":"SUMIF(BÜB!$J$30:$J$78,$B20,BÜB!V$30:V$78)","v":0}]
[true]
[true,"1.3","Leistungen durch Dritte",null,{"$f":"H22+I22+J22","v":0},null,null,{"$f":"SUMIF(BÜB!$J$30:$J$78,$B22,BÜB!T$30:T$78)","v":0},{"$f":"SUMIF(BÜB!$J$30:$J$78,$B22,BÜB!U$30:U$78)","v":0},{"$f":"SUMIF(BÜB!$J$30:$J$78,$B22,BÜB!V$30:V$78)","v":0}]
[true]
[true,"1.4","Energiekosten",null,{"$f":"H24+I24+J24","v":0},null,null,{"$f":"SUMIF(BÜB!$J$30:$J$78,$B24,BÜB!T$30:T$78)","v":0},{"$f":"SUMIF(BÜB!$J$30:$J$78,$B24,BÜB!U$30:U$78)","v":0},{"$f":"SUMIF(BÜB!$J$30:$J$78,$B24,BÜB!V$30:V$78)","v":0}]
[true]
[true,"1.5","Kosten für Wasserbezug von Dritten",null,{"$f":"H26+I26+J26","v":0},null,null,{"$f":"SUMIF(BÜB!$J$30:$J$78,$B26,BÜB!T$30:T$78)","v":0},{"$f":"SUMIF(BÜB!$J$30:$J$78,$B26,BÜB!U$30:U$78)","v":0},{"$f":"SUMIF(BÜB!$J$30:$J$78,$B26,BÜB!V$30:V$78)","v":0}]
[true]
[true,"1.6","Sonstige betriebliche Kosten",null,{"$f":"H28+I28+J28","v":0},null,null,{"$f":"SUMIF(BÜB!$J$30:$J$78,$B28,BÜB!T$30:T$78)","v":0},{"$f":"SUMIF(BÜB!$J$30:$J$78,$B28,BÜB!U$30:U$78)","v":0},{"$f":"SUMIF(BÜB!$J$30:$J$78,$B28,BÜB!V$30:V$78)","v":0}]
[true]
[]
[true,"1.7","Vorschreibung Verbandsanteil",null,{"$f":"H31+I31","v":0},null,null,{"$f":"SUMIF(BÜB!$J$30:$J$78,$B31,BÜB!T$30:T$78)","v":0},{"$f":"SUMIF(BÜB!$J$30:$J$78,$B31,BÜB!U$30:U$78)","v":0}]
[true]
[true]
[true,"2.","Kapitalkosten",null,{"$f":"SUM(H34:J34)","v":0},null,null,{"$f":"SUM(H35:H46)-H38","v":0},{"$f":"SUM(I35:I46)-I38","v":0},{"$f":"SUM(J35:J46)-J38","v":0}]
[true]
[true,"2.1","Kalkulatorische Anlagenabschreibung",null,{"$f":"H36+I36+J36","v":0},null,null,{"$f":"SUMIF(BÜB!$J$30:$J$113,$B36,BÜB!T$30:T$113)","v":0},{"$f":"SUMIF(BÜB!$J$30:$J$113,$B36,BÜB!U$30:U$113)","v":0},{"$f":"SUMIF(BÜB!$J$30:$J$113,$B36,BÜB!V$30:V$113)","v":0}]
[true]
[true,"2.2","Kalkulatorische Zinsen",null,{"$f":"H38+I38+J38","v":0},null,null,{"$f":"H40+H42","v":0},{"$f":"I40+I42","v":0},{"$f":"J40+J42","v":0}]
[true]
[true,"2.2.1","        Eigenkapitalzinsen",null,{"$f":"H40+I40+J40","v":0},null,null,{"$f":"SUMIF(BÜB!$J$30:$J$113,$B40,BÜB!T$30:T$113)","v":0},{"$f":"SUMIF(BÜB!$J$30:$J$113,$B40,BÜB!U$30:U$113)","v":0},{"$f":"SUMIF(BÜB!$J$30:$J$113,$B40,BÜB!V$30:V$113)","v":0}]
[true]
[true,"2.2.2","        Fremdkapitalzinsen",null,{"$f":"H42+I42+J42","v":0},null,null,{"$f":"SUMIF(BÜB!$J$30:$J$113,$B42,BÜB!T$30:T$113)","v":0},{"$f":"SUMIF(BÜB!$J$30:$J$113,$B42,BÜB!U$30:U$113)","v":0},{"$f":"SUMIF(BÜB!$J$30:$J$113,$B42,BÜB!V$30:V$113)","v":0}]
[true]
[true,"2.3","Kalkulatorische Wagnisse",null,{"$f":"H44+I44+J44","v":0},null,null,{"$f":"SUMIF(BÜB!$J$30:$J$113,$B44,BÜB!T$30:T$113)","v":0},{"$f":"SUMIF(BÜB!$J$30:$J$113,$B44,BÜB!U$30:U$113)","v":0},{"$f":"SUMIF(BÜB!$J$30:$J$113,$B44,BÜB!V$30:V$113)","v":0}]
[true]
[true,"2.4","Sonstige kalkulatorischen Kosten",null,{"$f":"H46+I46+J46","v":0},null,null,{"$f":"SUMIF(BÜB!$J$30:$J$113,$B46,BÜB!T$30:T$113)","v":0},{"$f":"SUMIF(BÜB!$J$30:$J$113,$B46,BÜB!U$30:U$113)","v":0},{"$f":"SUMIF(BÜB!$J$30:$J$113,$B46,BÜB!V$30:V$113)","v":0}]
[true]
[true]
[true,"3.","Kostenauflösung / Kostenkorrektur",null,{"$f":"SUM(H49:J49)","v":0},null,null,{"$f":"SUM(H50:H53)","v":0},{"$f":"SUM(I50:I53)","v":0},{"$f":"SUM(J50:J53)","v":0}]
[true]
[true,"3.1","Auflösung Subventionen - Korrektur Anlagenabschreibung",null,{"$f":"H51+I51+J51","v":0},null,null,{"$f":"IF($E$36=0,0,SUMIF(BÜB!$J$30:$J$113,$B51,BÜB!T$30:T$113)-(SUMIF(BÜB!$J$12:$J$26,$B51,BÜB!$I$12:$I$26)*H$36/$E$36))","v":0},{"$f":"IF($E$36=0,0,SUMIF(BÜB!$J$30:$J$113,$B51,BÜB!U$30:U$113)-(SUMIF(BÜB!$J$12:$J$26,$B51,BÜB!$I$12:$I$26)*I$36/$E$36))","v":0},{"$f":"IF($E$36=0,0,SUMIF(BÜB!$J$30:$J$113,$B51,BÜB!V$30:V$113)-(SUMIF(BÜB!$J$12:$J$26,$B51,BÜB!$I$12:$I$26)*J$36/$E$36))","v":0}]
[true]
[true,"3.2","Auflösung Beiträge - Korrektur Anlagenabschreibung",null,{"$f":"H53+I53+J53","v":0},null,null,{"$f":"IF($E$36=0,0,SUMIF(BÜB!$J$30:$J$113,$B53,BÜB!T$30:T$113)-(SUMIF(BÜB!$J$12:$J$26,$B53,BÜB!$I$12:$I$26)*H$36/$E$36))","v":0},{"$f":"IF($E$36=0,0,SUMIF(BÜB!$J$30:$J$113,$B53,BÜB!U$30:U$113)-(SUMIF(BÜB!$J$12:$J$26,$B53,BÜB!$I$12:$I$26)*I$36/$E$36))","v":0},{"$f":"IF($E$36=0,0,SUMIF(BÜB!$J$30:$J$113,$B53,BÜB!V$30:V$113)-(SUMIF(BÜB!$J$12:$J$26,$B53,BÜB!$I$12:$I$26)*J$36/$E$36))","v":0}]
[true]
[true,"GESAMTKOSTEN vor Umlage Verwaltung",null,null,{"$f":"E49+E34+E16","v":0},null,null,{"$f":"H49+H34+H16","v":0},{"$f":"I49+I34+I16","v":0},{"$f":"J49+J34+J16","v":0}]
[true]
[true,"Umlage Verwaltungskosten",null,null,null,null,null,{"$f":"IF((H55+I55)*H55=0,0,(J55/(H55+I55)*H55))","v":0},{"$f":"IF((H55+I55)*I55=0,0,(J55/(H55+I55)*I55))","v":0}]
[true]
[true,"GESAMTKOSTEN nach Umlage Verwaltung",null,null,{"$f":"H59+I59","v":0},null,null,{"$f":"H55+H57","v":0},{"$f":"I55+I57","v":0}]
[true]
[true,null,null,null,{"$f":"IF(E59=0,\"\",E59/E59)","v":""},null,null,{"$f":"IF(E59=0,\"\",H59/E59)","v":""},{"$f":"IF(E59=0,\"\",I59/E59)","v":""}]
[true]
[true,null,null,null,"Summe"]
[true]
[true,"4.","Erlöse",null,{"$f":"SUM(E67:F69)","v":0},null,null,"5. Allgemeine Angaben "]
[true]
[true,"4.1","Laufende Erlöse",null,{"$f":"SUMIF(BÜB!$J$12:$J$26,$B67,BÜB!I$12:I$26)","v":0},{"$f":"SUMIF(BÜB!$J$30:$J$78,$B67,BÜB!P$30:P$78)","v":0},null,"Wassermenge [m³]"]
[true]
[true,"4.2","Sonstige Erlöse",null,{"$f":"SUMIF(BÜB!$J$12:$J$26,$B69,BÜB!I$12:I$26)","v":0},{"$f":"SUMIF(BÜB!$J$30:$J$78,$B69,BÜB!P$30:P$78)","v":0},null,"Anschlussgrad [%]"]
[true]
[true,"6.","Ergebnis"]
[true]
[true,null,"Berechneter kostendeckender Wasserpreis (EUR/m³)",null,{"$f":"IF(J67=0,\"\",E59/J67)","v":""},null,null,"Kostendeckungsgrad (%)",null,{"$f":"IF(E59=0,\"\",E65/E59)","v":""}]
[true]
[true]
[true,"7.","Anmerkungen"]
[true,null,"Sonstige Anmerkungen zur Leistungsstruktur"]
[null,null,"Betrieb und Wartung für Leitungen, Pumpwerke, Behälter und Sonderbauwerke durch:"]
[true,null,"eigene Wassergewinnung / Wasserbezug von Dritten durch:"]
[true,null,"Betrieb und Wartung für \nGewinnung und Aufbereitung durch:"]
[true,null,"Sonstige Anmerkungen"]
[true]
[true]
["Ende"]

{"sheet":"Anlagen","index":3,"n_rows":216,"n_cols":33,"rows_kept":216,"cut":false,"hidden":false,"merged":[[4,27,4,29],[4,30,4,32]]}
[false,"Ende",null,null,null," "]
[false,"Anlagen","001.00"]
[false,"Ende"]
[true,{"$f":"CONCATENATE(TEXT(wST.Ansatz,\"000\")&\", Anlagen-, Subventions- und Interessentenbeitragsnachweis Wasserversorgung per \"&TEXT(wST.PeriodeEnde,\"T. MMMM JJJJ\")&\"   KLR-Ebene: \"&wST.ORT)","v":"850, Anlagen-, Subventions- und Interessentenbeitragsnachweis Wasserversorgung per 31. Dezember 2021   KLR-Ebene: "}]
[true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"AfA",null,null,{"$f":"W6","v":"Buchwert 31.12.2021"}]
[true,"Konto","Ansatz","Kurzbezeichnung\n(zB Bauabschnitt)","Bezeichnung (textl. Erläuterung)","Anlagenart","Datum der Inbetriebnahme TT.MM.JJJJ","Nutzungs-dauer",{"$f":"\"AK/HK / Subv. & Beiträge\nbis \"&TEXT(wST.PeriodeAnfang,\"T.M.JJJJ\")","v":"AK/HK / Subv. & Beiträge\nbis 1.1.2021"},{"$f":"\"Zugänge im Jahr \"&TEXT(wST.PeriodeAnfang,\"JJJJ\")","v":"Zugänge im Jahr 2021"},{"$f":"\"Abgänge im Jahr \"&TEXT(wST.PeriodeAnfang,\"JJJJ\")","v":"Abgänge im Jahr 2021"},"Kostenstelle für KLR","Kontrolle Kostenstellen",{"$f":"\"Wert bis \"&TEXT(wST.PeriodeEnde,\"T.M.JJJJ\")","v":"Wert bis 31.12.2021"},{"$f":"\"kumulierte Abschreibung bis \"&TEXT(wST.PeriodeAnfang,\"T.M.JJ\")","v":"kumulierte Abschreibung bis 1.1.21"},"verbleibender Anteil nach Abgang",{"$f":"\"Restbuchwert vor Afa\"","v":"Restbuchwert vor Afa"},"Restnutzungsdauer","Abschreibung / Auflösung Haushaltsjahr","Abschreibung Haushaltsjahr ohne Abgang","Restbuch- wert- abschreibung",{"$f":"\"kumulierte Abschreibung / Auflösung bis \"&TEXT(wST.PeriodeEnde,\"T.M.JJJJ\")","v":"kumulierte Abschreibung / Auflösung bis 31.12.2021"},{"$f":"\"Buchwert \"&TEXT(wST.PeriodeEnde,\"T.M.JJJJ\")","v":"Buchwert 31.12.2021"},null,null,null,null,"Verteilung","Gewinnung","Verwaltung","Verteilung","Gewinnung","Verwaltung"]
[{"$f":"N7>0","v":false},{"$f":"\"00\"","v":"00"},"GRUNDSTÜCKE",null,null,null,null,null,{"$f":"SUM(I8,I15,I20,I26,I63)","v":0},{"$f":"SUM(J8,J15,J20,J26,J63)","v":0},{"$f":"SUM(K8,K15,K20,K26,K63)","v":0},null,null,{"$f":"SUM(N8,N15,N20,N26,N63)","v":0},{"$f":"SUM(O8,O15,O20,O26,O63)","v":0},null,null,null,{"$f":"SUM(S8,S15,S20,S26,S63)","v":0},null,null,{"$f":"SUM(V8,V15,V20,V26,V63)","v":0},{"$f":"SUM(W8,W15,W20,W26,W63)","v":0}]
[{"$f":"N8>0","v":false},{"$f":"\"000\"","v":"000"},"Bebaute Grundstücke",null,null,null,null,null,{"$f":"SUMPRODUCT(I9:I14,$X9:$X14)","v":0},{"$f":"SUMPRODUCT(J9:J14,$X9:$X14)","v":0},{"$f":"SUMPRODUCT(K9:K14,$X9:$X14)","v":0},null,null,{"$f":"SUMPRODUCT(N9:N14,$X9:$X14)","v":0},{"$f":"SUMPRODUCT(O9:O14,$X9:$X14)","v":0},null,null,null,{"$f":"SUMPRODUCT(S9:S14,$X9:$X14)","v":0},{"$f":"SUMPRODUCT(T9:T14,$X9:$X14)","v":0},null,{"$f":"SUMPRODUCT(V9:V14,$X9:$X14)","v":0},{"$f":"SUMPRODUCT(W9:W14,$X9:$X14)","v":0},null,null,{"$f":"SUM(Z9:Z14)","v":0}]
[{"$f":"X9>0","v":false},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(L9=\"\",C9=\"\"),\"\",IF(AND(C9<>\"\",L9=\"\"),\"Keine Zuordnung\",IF(OR(L9=$AB$6,L9=$AC$6,L9=$AD$6),\"OK\",\"Falsche Kostenstelle\")))","v":""},{"$f":"IF(AND(Y9+H9<=wST.Jahr,J9<>0,NOT(ISBLANK(H9))),\"Zugang ungültig!\",IF(Y9>wST.Jahr,0,SUM(I9,J9,-K9)))","v":0},{"$f":"IF(H9=0,0,IF(Y9>=wST.Jahr,0,MAX(0,MIN(I9,I9/H9*(wST.Jahr-Y9)-I9/H9*IF(MONTH(G9)>6,0.5,0)))))","v":0},{"$f":"IF(SUM(I9,J9)=0,1,1-K9/SUM(I9,J9))","v":1},{"$f":"(J9+I9-O9)*P9","v":0},{"$f":"MAX(0,(Y9+H9-wST.Jahr+IF(AND(Y9<>wST.Jahr,MONTH(G9)>6),0.5,0))*IF(AND(Y9=wST.Jahr,MONTH(G9)>6),2,1))","v":0},{"$f":"T9+U9","v":0},{"$f":"IF(R9=0,0,IF(Y9>wST.Jahr,0,MAX(0,MIN(Q9,Q9/R9))))","v":0},{"$f":"(J9+I9-O9)*(1-P9)","v":0},{"$f":"MIN(I9+J9,O9+T9+U9)","v":0},{"$f":"IF(Y9>wST.Jahr,0,I9+J9-V9)","v":0},{"$f":"IF(C9=0,0,IF(VALUE(LEFT(C9,3))=wST.Ansatz,1,0))","v":0},{"$f":"YEAR(G9)","v":1900},{"$f":"IF(Y9>wST.Jahr-1,0,I9*X9)","v":0},null,{"$f":"IF($L9=AB$6,$S9,)","v":0},0,0,{"$f":"IF($L9=AE$6,$W9,)","v":0},0,0]
[false,null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,0,0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[false,null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,0,0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[false,null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,0,0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X13>0","v":false},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(L13=\"\",C13=\"\"),\"\",IF(AND(C13<>\"\",L13=\"\"),\"Keine Zuordnung\",IF(OR(L13=$AB$6,L13=$AC$6,L13=$AD$6),\"OK\",\"Falsche Kostenstelle\")))","v":""},{"$f":"IF(AND(Y13+H13<=wST.Jahr,J13<>0,NOT(ISBLANK(H13))),\"Zugang ungültig!\",IF(Y13>wST.Jahr,0,SUM(I13,J13,-K13)))","v":0},{"$f":"IF(H13=0,0,IF(Y13>=wST.Jahr,0,MAX(0,MIN(I13,I13/H13*(wST.Jahr-Y13)-I13/H13*IF(MONTH(G13)>6,0.5,0)))))","v":0},{"$f":"IF(SUM(I13,J13)=0,1,1-K13/SUM(I13,J13))","v":1},{"$f":"(J13+I13-O13)*P13","v":0},{"$f":"MAX(0,(Y13+H13-wST.Jahr+IF(AND(Y13<>wST.Jahr,MONTH(G13)>6),0.5,0))*IF(AND(Y13=wST.Jahr,MONTH(G13)>6),2,1))","v":0},{"$f":"T13+U13","v":0},{"$f":"IF(R13=0,0,IF(Y13>wST.Jahr,0,MAX(0,MIN(Q13,Q13/R13))))","v":0},{"$f":"(J13+I13-O13)*(1-P13)","v":0},{"$f":"MIN(I13+J13,O13+T13+U13)","v":0},{"$f":"IF(Y13>wST.Jahr,0,I13+J13-V13)","v":0},{"$f":"IF(C13=0,0,IF(VALUE(LEFT(C13,3))=wST.Ansatz,1,0))","v":0},{"$f":"YEAR(G13)","v":1900},{"$f":"IF(Y13>wST.Jahr-1,0,I13*X13)","v":0},null,0,0,0,0,0,0]
[false,null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,0,0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"N15>0","v":false},1,"Unbebaute Grundstücke",null,null,null,null,null,{"$f":"SUMPRODUCT(I16:I19,$X16:$X19)","v":0},{"$f":"SUMPRODUCT(J16:J19,$X16:$X19)","v":0},{"$f":"SUMPRODUCT(K16:K19,$X16:$X19)","v":0},null,null,{"$f":"SUMPRODUCT(N16:N19,$X16:$X19)","v":0},{"$f":"SUMPRODUCT(O16:O19,$X16:$X19)","v":0},null,null,null,{"$f":"SUMPRODUCT(S16:S19,$X16:$X19)","v":0},{"$f":"SUMPRODUCT(T16:T19,$X16:$X19)","v":0},null,{"$f":"SUMPRODUCT(V16:V19,$X16:$X19)","v":0},{"$f":"SUMPRODUCT(W16:W19,$X16:$X19)","v":0},null,null,{"$f":"SUM(Z16:Z19)","v":0}]
[{"$f":"X16>0","v":false},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(L16=\"\",C16=\"\"),\"\",IF(AND(C16<>\"\",L16=\"\"),\"Keine Zuordnung\",IF(OR(L16=$AB$6,L16=$AC$6,L16=$AD$6),\"OK\",\"Falsche Kostenstelle\")))","v":""},{"$f":"IF(AND(Y16+H16<=wST.Jahr,J16<>0,NOT(ISBLANK(H16))),\"Zugang ungültig!\",IF(Y16>wST.Jahr,0,SUM(I16,J16,-K16)))","v":0},{"$f":"IF(H16=0,0,IF(Y16>=wST.Jahr,0,MAX(0,MIN(I16,I16/H16*(wST.Jahr-Y16)-I16/H16*IF(MONTH(G16)>6,0.5,0)))))","v":0},{"$f":"IF(SUM(I16,J16)=0,1,1-K16/SUM(I16,J16))","v":1},{"$f":"(J16+I16-O16)*P16","v":0},{"$f":"MAX(0,(Y16+H16-wST.Jahr+IF(AND(Y16<>wST.Jahr,MONTH(G16)>6),0.5,0))*IF(AND(Y16=wST.Jahr,MONTH(G16)>6),2,1))","v":0},{"$f":"T16+U16","v":0},{"$f":"IF(R16=0,0,IF(Y16>wST.Jahr,0,MAX(0,MIN(Q16,Q16/R16))))","v":0},{"$f":"(J16+I16-O16)*(1-P16)","v":0},{"$f":"MIN(I16+J16,O16+T16+U16)","v":0},{"$f":"IF(Y16>wST.Jahr,0,I16+J16-V16)","v":0},{"$f":"IF(C16=0,0,IF(VALUE(LEFT(C16,3))=wST.Ansatz,1,0))","v":0},{"$f":"YEAR(G16)","v":1900},{"$f":"IF(Y16>wST.Jahr-1,0,I16*X16)","v":0},null,{"$f":"IF($L16=AB$6,$S16,)","v":0},0,0,{"$f":"IF($L16=AE$6,$W16,)","v":0},0,0]
[{"$f":"X17>0","v":false},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(L17=\"\",C17=\"\"),\"\",IF(AND(C17<>\"\",L17=\"\"),\"Keine Zuordnung\",IF(OR(L17=$AB$6,L17=$AC$6,L17=$AD$6),\"OK\",\"Falsche Kostenstelle\")))","v":""},{"$f":"IF(AND(Y17+H17<=wST.Jahr,J17<>0,NOT(ISBLANK(H17))),\"Zugang ungültig!\",IF(Y17>wST.Jahr,0,SUM(I17,J17,-K17)))","v":0},{"$f":"IF(H17=0,0,IF(Y17>=wST.Jahr,0,MAX(0,MIN(I17,I17/H17*(wST.Jahr-Y17)-I17/H17*IF(MONTH(G17)>6,0.5,0)))))","v":0},{"$f":"IF(SUM(I17,J17)=0,1,1-K17/SUM(I17,J17))","v":1},{"$f":"(J17+I17-O17)*P17","v":0},{"$f":"MAX(0,(Y17+H17-wST.Jahr+IF(AND(Y17<>wST.Jahr,MONTH(G17)>6),0.5,0))*IF(AND(Y17=wST.Jahr,MONTH(G17)>6),2,1))","v":0},{"$f":"T17+U17","v":0},{"$f":"IF(R17=0,0,IF(Y17>wST.Jahr,0,MAX(0,MIN(Q17,Q17/R17))))","v":0},{"$f":"(J17+I17-O17)*(1-P17)","v":0},{"$f":"MIN(I17+J17,O17+T17+U17)","v":0},{"$f":"IF(Y17>wST.Jahr,0,I17+J17-V17)","v":0},{"$f":"IF(C17=0,0,IF(VALUE(LEFT(C17,3))=wST.Ansatz,1,0))","v":0},{"$f":"YEAR(G17)","v":1900},{"$f":"IF(Y17>wST.Jahr-1,0,I17*X17)","v":0},null,0,0,0,0,0,0]
[{"$f":"X18>0","v":false},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(L18=\"\",C18=\"\"),\"\",IF(AND(C18<>\"\",L18=\"\"),\"Keine Zuordnung\",IF(OR(L18=$AB$6,L18=$AC$6,L18=$AD$6),\"OK\",\"Falsche Kostenstelle\")))","v":""},{"$f":"IF(AND(Y18+H18<=wST.Jahr,J18<>0,NOT(ISBLANK(H18))),\"Zugang ungültig!\",IF(Y18>wST.Jahr,0,SUM(I18,J18,-K18)))","v":0},{"$f":"IF(H18=0,0,IF(Y18>=wST.Jahr,0,MAX(0,MIN(I18,I18/H18*(wST.Jahr-Y18)-I18/H18*IF(MONTH(G18)>6,0.5,0)))))","v":0},{"$f":"IF(SUM(I18,J18)=0,1,1-K18/SUM(I18,J18))","v":1},{"$f":"(J18+I18-O18)*P18","v":0},{"$f":"MAX(0,(Y18+H18-wST.Jahr+IF(AND(Y18<>wST.Jahr,MONTH(G18)>6),0.5,0))*IF(AND(Y18=wST.Jahr,MONTH(G18)>6),2,1))","v":0},{"$f":"T18+U18","v":0},{"$f":"IF(R18=0,0,IF(Y18>wST.Jahr,0,MAX(0,MIN(Q18,Q18/R18))))","v":0},{"$f":"(J18+I18-O18)*(1-P18)","v":0},{"$f":"MIN(I18+J18,O18+T18+U18)","v":0},{"$f":"IF(Y18>wST.Jahr,0,I18+J18-V18)","v":0},{"$f":"IF(C18=0,0,IF(VALUE(LEFT(C18,3))=wST.Ansatz,1,0))","v":0},{"$f":"YEAR(G18)","v":1900},{"$f":"IF(Y18>wST.Jahr-1,0,I18*X18)","v":0},null,0,0,0,0,0,0]
[{"$f":"X19>0","v":false},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(L19=\"\",C19=\"\"),\"\",IF(AND(C19<>\"\",L19=\"\"),\"Keine Zuordnung\",IF(OR(L19=$AB$6,L19=$AC$6,L19=$AD$6),\"OK\",\"Falsche Kostenstelle\")))","v":""},{"$f":"IF(AND(Y19+H19<=wST.Jahr,J19<>0,NOT(ISBLANK(H19))),\"Zugang ungültig!\",IF(Y19>wST.Jahr,0,SUM(I19,J19,-K19)))","v":0},{"$f":"IF(H19=0,0,IF(Y19>=wST.Jahr,0,MAX(0,MIN(I19,I19/H19*(wST.Jahr-Y19)-I19/H19*IF(MONTH(G19)>6,0.5,0)))))","v":0},{"$f":"IF(SUM(I19,J19)=0,1,1-K19/SUM(I19,J19))","v":1},{"$f":"(J19+I19-O19)*P19","v":0},{"$f":"MAX(0,(Y19+H19-wST.Jahr+IF(AND(Y19<>wST.Jahr,MONTH(G19)>6),0.5,0))*IF(AND(Y19=wST.Jahr,MONTH(G19)>6),2,1))","v":0},{"$f":"T19+U19","v":0},{"$f":"IF(R19=0,0,IF(Y19>wST.Jahr,0,MAX(0,MIN(Q19,Q19/R19))))","v":0},{"$f":"(J19+I19-O19)*(1-P19)","v":0},{"$f":"MIN(I19+J19,O19+T19+U19)","v":0},{"$f":"IF(Y19>wST.Jahr,0,I19+J19-V19)","v":0},{"$f":"IF(C19=0,0,IF(VALUE(LEFT(C19,3))=wST.Ansatz,1,0))","v":0},{"$f":"YEAR(G19)","v":1900},{"$f":"IF(Y19>wST.Jahr-1,0,I19*X19)","v":0},null,0,0,0,0,0,0]
[{"$f":"N20>0","v":false},2,"Straßenbauten",null,null,null,null,null,{"$f":"SUMPRODUCT(I21:I25,$X21:$X25)","v":0},{"$f":"SUMPRODUCT(J21:J25,$X21:$X25)","v":0},{"$f":"SUMPRODUCT(K21:K25,$X21:$X25)","v":0},null,null,{"$f":"SUMPRODUCT(N21:N25,$X21:$X25)","v":0},{"$f":"SUMPRODUCT(O21:O25,$X21:$X25)","v":0},null,null,null,{"$f":"SUMPRODUCT(S21:S25,$X21:$X25)","v":0},{"$f":"SUMPRODUCT(T21:T25,$X21:$X25)","v":0},null,{"$f":"SUMPRODUCT(V21:V25,$X21:$X25)","v":0},{"$f":"SUMPRODUCT(W21:W25,$X21:$X25)","v":0},null,null,{"$f":"SUM(Z21:Z25)","v":0}]
[{"$f":"X21>0","v":false},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(L21=\"\",C21=\"\"),\"\",IF(AND(C21<>\"\",L21=\"\"),\"Keine Zuordnung\",IF(OR(L21=$AB$6,L21=$AC$6,L21=$AD$6),\"OK\",\"Falsche Kostenstelle\")))","v":""},{"$f":"IF(AND(Y21+H21<=wST.Jahr,J21<>0,NOT(ISBLANK(H21))),\"Zugang ungültig!\",IF(Y21>wST.Jahr,0,SUM(I21,J21,-K21)))","v":0},{"$f":"IF(H21=0,0,IF(Y21>=wST.Jahr,0,MAX(0,MIN(I21,I21/H21*(wST.Jahr-Y21)-I21/H21*IF(MONTH(G21)>6,0.5,0)))))","v":0},{"$f":"IF(SUM(I21,J21)=0,1,1-K21/SUM(I21,J21))","v":1},{"$f":"(J21+I21-O21)*P21","v":0},{"$f":"MAX(0,(Y21+H21-wST.Jahr+IF(AND(Y21<>wST.Jahr,MONTH(G21)>6),0.5,0))*IF(AND(Y21=wST.Jahr,MONTH(G21)>6),2,1))","v":0},{"$f":"T21+U21","v":0},{"$f":"IF(R21=0,0,IF(Y21>wST.Jahr,0,MAX(0,MIN(Q21,Q21/R21))))","v":0},{"$f":"(J21+I21-O21)*(1-P21)","v":0},{"$f":"MIN(I21+J21,O21+T21+U21)","v":0},{"$f":"IF(Y21>wST.Jahr,0,I21+J21-V21)","v":0},{"$f":"IF(C21=0,0,IF(VALUE(LEFT(C21,3))=wST.Ansatz,1,0))","v":0},{"$f":"YEAR(G21)","v":1900},{"$f":"IF(Y21>wST.Jahr-1,0,I21*X21)","v":0},null,{"$f":"IF($L21=AB$6,$S21,)","v":0},0,0,{"$f":"IF($L21=AE$6,$W21,)","v":0},0,0]
[{"$f":"X22>0","v":false},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(L22=\"\",C22=\"\"),\"\",IF(AND(C22<>\"\",L22=\"\"),\"Keine Zuordnung\",IF(OR(L22=$AB$6,L22=$AC$6,L22=$AD$6),\"OK\",\"Falsche Kostenstelle\")))","v":""},{"$f":"IF(AND(Y22+H22<=wST.Jahr,J22<>0,NOT(ISBLANK(H22))),\"Zugang ungültig!\",IF(Y22>wST.Jahr,0,SUM(I22,J22,-K22)))","v":0},{"$f":"IF(H22=0,0,IF(Y22>=wST.Jahr,0,MAX(0,MIN(I22,I22/H22*(wST.Jahr-Y22)-I22/H22*IF(MONTH(G22)>6,0.5,0)))))","v":0},{"$f":"IF(SUM(I22,J22)=0,1,1-K22/SUM(I22,J22))","v":1},{"$f":"(J22+I22-O22)*P22","v":0},{"$f":"MAX(0,(Y22+H22-wST.Jahr+IF(AND(Y22<>wST.Jahr,MONTH(G22)>6),0.5,0))*IF(AND(Y22=wST.Jahr,MONTH(G22)>6),2,1))","v":0},{"$f":"T22+U22","v":0},{"$f":"IF(R22=0,0,IF(Y22>wST.Jahr,0,MAX(0,MIN(Q22,Q22/R22))))","v":0},{"$f":"(J22+I22-O22)*(1-P22)","v":0},{"$f":"MIN(I22+J22,O22+T22+U22)","v":0},{"$f":"IF(Y22>wST.Jahr,0,I22+J22-V22)","v":0},{"$f":"IF(C22=0,0,IF(VALUE(LEFT(C22,3))=wST.Ansatz,1,0))","v":0},{"$f":"YEAR(G22)","v":1900},{"$f":"IF(Y22>wST.Jahr-1,0,I22*X22)","v":0},null,0,0,0,0,0,0]
[{"$f":"X23>0","v":false},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(L23=\"\",C23=\"\"),\"\",IF(AND(C23<>\"\",L23=\"\"),\"Keine Zuordnung\",IF(OR(L23=$AB$6,L23=$AC$6,L23=$AD$6),\"OK\",\"Falsche Kostenstelle\")))","v":""},{"$f":"IF(AND(Y23+H23<=wST.Jahr,J23<>0,NOT(ISBLANK(H23))),\"Zugang ungültig!\",IF(Y23>wST.Jahr,0,SUM(I23,J23,-K23)))","v":0},{"$f":"IF(H23=0,0,IF(Y23>=wST.Jahr,0,MAX(0,MIN(I23,I23/H23*(wST.Jahr-Y23)-I23/H23*IF(MONTH(G23)>6,0.5,0)))))","v":0},{"$f":"IF(SUM(I23,J23)=0,1,1-K23/SUM(I23,J23))","v":1},{"$f":"(J23+I23-O23)*P23","v":0},{"$f":"MAX(0,(Y23+H23-wST.Jahr+IF(AND(Y23<>wST.Jahr,MONTH(G23)>6),0.5,0))*IF(AND(Y23=wST.Jahr,MONTH(G23)>6),2,1))","v":0},{"$f":"T23+U23","v":0},{"$f":"IF(R23=0,0,IF(Y23>wST.Jahr,0,MAX(0,MIN(Q23,Q23/R23))))","v":0},{"$f":"(J23+I23-O23)*(1-P23)","v":0},{"$f":"MIN(I23+J23,O23+T23+U23)","v":0},{"$f":"IF(Y23>wST.Jahr,0,I23+J23-V23)","v":0},{"$f":"IF(C23=0,0,IF(VALUE(LEFT(C23,3))=wST.Ansatz,1,0))","v":0},{"$f":"YEAR(G23)","v":1900},{"$f":"IF(Y23>wST.Jahr-1,0,I23*X23)","v":0},null,0,0,0,0,0,0]
[{"$f":"X24>0","v":false},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(L24=\"\",C24=\"\"),\"\",IF(AND(C24<>\"\",L24=\"\"),\"Keine Zuordnung\",IF(OR(L24=$AB$6,L24=$AC$6,L24=$AD$6),\"OK\",\"Falsche Kostenstelle\")))","v":""},{"$f":"IF(AND(Y24+H24<=wST.Jahr,J24<>0,NOT(ISBLANK(H24))),\"Zugang ungültig!\",IF(Y24>wST.Jahr,0,SUM(I24,J24,-K24)))","v":0},{"$f":"IF(H24=0,0,IF(Y24>=wST.Jahr,0,MAX(0,MIN(I24,I24/H24*(wST.Jahr-Y24)-I24/H24*IF(MONTH(G24)>6,0.5,0)))))","v":0},{"$f":"IF(SUM(I24,J24)=0,1,1-K24/SUM(I24,J24))","v":1},{"$f":"(J24+I24-O24)*P24","v":0},{"$f":"MAX(0,(Y24+H24-wST.Jahr+IF(AND(Y24<>wST.Jahr,MONTH(G24)>6),0.5,0))*IF(AND(Y24=wST.Jahr,MONTH(G24)>6),2,1))","v":0},{"$f":"T24+U24","v":0},{"$f":"IF(R24=0,0,IF(Y24>wST.Jahr,0,MAX(0,MIN(Q24,Q24/R24))))","v":0},{"$f":"(J24+I24-O24)*(1-P24)","v":0},{"$f":"MIN(I24+J24,O24+T24+U24)","v":0},{"$f":"IF(Y24>wST.Jahr,0,I24+J24-V24)","v":0},{"$f":"IF(C24=0,0,IF(VALUE(LEFT(C24,3))=wST.Ansatz,1,0))","v":0},{"$f":"YEAR(G24)","v":1900},{"$f":"IF(Y24>wST.Jahr-1,0,I24*X24)","v":0},null,0,0,0,0,0,0]
[{"$f":"X25>0","v":false},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(L25=\"\",C25=\"\"),\"\",IF(AND(C25<>\"\",L25=\"\"),\"Keine Zuordnung\",IF(OR(L25=$AB$6,L25=$AC$6,L25=$AD$6),\"OK\",\"Falsche Kostenstelle\")))","v":""},{"$f":"IF(AND(Y25+H25<=wST.Jahr,J25<>0,NOT(ISBLANK(H25))),\"Zugang ungültig!\",IF(Y25>wST.Jahr,0,SUM(I25,J25,-K25)))","v":0},{"$f":"IF(H25=0,0,IF(Y25>=wST.Jahr,0,MAX(0,MIN(I25,I25/H25*(wST.Jahr-Y25)-I25/H25*IF(MONTH(G25)>6,0.5,0)))))","v":0},{"$f":"IF(SUM(I25,J25)=0,1,1-K25/SUM(I25,J25))","v":1},{"$f":"(J25+I25-O25)*P25","v":0},{"$f":"MAX(0,(Y25+H25-wST.Jahr+IF(AND(Y25<>wST.Jahr,MONTH(G25)>6),0.5,0))*IF(AND(Y25=wST.Jahr,MONTH(G25)>6),2,1))","v":0},{"$f":"T25+U25","v":0},{"$f":"IF(R25=0,0,IF(Y25>wST.Jahr,0,MAX(0,MIN(Q25,Q25/R25))))","v":0},{"$f":"(J25+I25-O25)*(1-P25)","v":0},{"$f":"MIN(I25+J25,O25+T25+U25)","v":0},{"$f":"IF(Y25>wST.Jahr,0,I25+J25-V25)","v":0},{"$f":"IF(C25=0,0,IF(VALUE(LEFT(C25,3))=wST.Ansatz,1,0))","v":0},{"$f":"YEAR(G25)","v":1900},{"$f":"IF(Y25>wST.Jahr-1,0,I25*X25)","v":0},null,0,0,0,0,0,0]
[{"$f":"N26>0","v":false},4,"Wasser- und Abwasserbauten- und anlagen",null,null,null,null,null,{"$f":"SUMPRODUCT(I27:I62,$X27:$X62)","v":0},{"$f":"SUMPRODUCT(J27:J62,$X27:$X62)","v":0},{"$f":"SUMPRODUCT(K27:K62,$X27:$X62)","v":0},null,null,{"$f":"SUMPRODUCT(N27:N62,$X27:$X62)","v":0},{"$f":"SUMPRODUCT(O27:O62,$X27:$X62)","v":0},null,null,null,{"$f":"SUMPRODUCT(S27:S62,$X27:$X62)","v":0},{"$f":"SUMPRODUCT(T27:T62,$X27:$X62)","v":0},null,{"$f":"SUMPRODUCT(V27:V62,$X27:$X62)","v":0},{"$f":"SUMPRODUCT(W27:W62,$X27:$X62)","v":0},null,null,{"$f":"SUM(Z27:Z62)","v":0}]
[{"$f":"X27>0","v":false},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(L27=\"\",C27=\"\"),\"\",IF(AND(C27<>\"\",L27=\"\"),\"Keine Zuordnung\",IF(OR(L27=$AB$6,L27=$AC$6,L27=$AD$6),\"OK\",\"Falsche Kostenstelle\")))","v":""},{"$f":"IF(AND(Y27+H27<=wST.Jahr,J27<>0,NOT(ISBLANK(H27))),\"Zugang ungültig!\",IF(Y27>wST.Jahr,0,SUM(I27,J27,-K27)))","v":0},{"$f":"IF(H27=0,0,IF(Y27>=wST.Jahr,0,MAX(0,MIN(I27,I27/H27*(wST.Jahr-Y27)-I27/H27*IF(MONTH(G27)>6,0.5,0)))))","v":0},{"$f":"IF(SUM(I27,J27)=0,1,1-K27/SUM(I27,J27))","v":1},{"$f":"(J27+I27-O27)*P27","v":0},{"$f":"MAX(0,(Y27+H27-wST.Jahr+IF(AND(Y27<>wST.Jahr,MONTH(G27)>6),0.5,0))*IF(AND(Y27=wST.Jahr,MONTH(G27)>6),2,1))","v":0},{"$f":"T27+U27","v":0},{"$f":"IF(R27=0,0,IF(Y27>wST.Jahr,0,MAX(0,MIN(Q27,Q27/R27))))","v":0},{"$f":"(J27+I27-O27)*(1-P27)","v":0},{"$f":"MIN(I27+J27,O27+T27+U27)","v":0},{"$f":"IF(Y27>wST.Jahr,0,I27+J27-V27)","v":0},{"$f":"IF(C27=0,0,IF(VALUE(LEFT(C27,3))=wST.Ansatz,1,0))","v":0},{"$f":"YEAR(G27)","v":1900},{"$f":"IF(Y27>wST.Jahr-1,0,I27*X27)","v":0},null,{"$f":"IF($L27=AB$6,$S27,)","v":0},0,0,{"$f":"IF($L27=AE$6,$W27,)","v":0},0,0]
[false,null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,0,0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X29>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T29+U29","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X30>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T30+U30","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X31>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T31+U31","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X32>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T32+U32","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X33>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T33+U33","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X34>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T34+U34","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X35>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T35+U35","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X36>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T36+U36","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X37>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T37+U37","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X38>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T38+U38","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X39>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T39+U39","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X40>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T40+U40","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X41>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T41+U41","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X42>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T42+U42","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X43>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T43+U43","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X44>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T44+U44","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X45>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T45+U45","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X46>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T46+U46","v":0},{"$f":"IF(R46=0,0,IF(Y46>wST.Jahr,0,MAX(0,MIN(Q46,Q46/R46))))","v":0},0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X47>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T47+U47","v":0},{"$f":"IF(R47=0,0,IF(Y47>wST.Jahr,0,MAX(0,MIN(Q47,Q47/R47))))","v":0},0,0,0,0,1900,0,null,{"$f":"IF($L47=AB$6,$S47,)","v":0},0,0,{"$f":"IF($L47=AE$6,$W47,)","v":0},0,0]
[{"$f":"X48>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T48+U48","v":0},{"$f":"IF(R48=0,0,IF(Y48>wST.Jahr,0,MAX(0,MIN(Q48,Q48/R48))))","v":0},0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X49>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T49+U49","v":0},{"$f":"IF(R49=0,0,IF(Y49>wST.Jahr,0,MAX(0,MIN(Q49,Q49/R49))))","v":0},0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X50>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T50+U50","v":0},{"$f":"IF(R50=0,0,IF(Y50>wST.Jahr,0,MAX(0,MIN(Q50,Q50/R50))))","v":0},0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X51>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T51+U51","v":0},{"$f":"IF(R51=0,0,IF(Y51>wST.Jahr,0,MAX(0,MIN(Q51,Q51/R51))))","v":0},0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X52>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T52+U52","v":0},{"$f":"IF(R52=0,0,IF(Y52>wST.Jahr,0,MAX(0,MIN(Q52,Q52/R52))))","v":0},0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X53>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T53+U53","v":0},{"$f":"IF(R53=0,0,IF(Y53>wST.Jahr,0,MAX(0,MIN(Q53,Q53/R53))))","v":0},0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X54>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T54+U54","v":0},{"$f":"IF(R54=0,0,IF(Y54>wST.Jahr,0,MAX(0,MIN(Q54,Q54/R54))))","v":0},0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X55>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T55+U55","v":0},{"$f":"IF(R55=0,0,IF(Y55>wST.Jahr,0,MAX(0,MIN(Q55,Q55/R55))))","v":0},0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X56>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T56+U56","v":0},{"$f":"IF(R56=0,0,IF(Y56>wST.Jahr,0,MAX(0,MIN(Q56,Q56/R56))))","v":0},0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X57>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T57+U57","v":0},{"$f":"IF(R57=0,0,IF(Y57>wST.Jahr,0,MAX(0,MIN(Q57,Q57/R57))))","v":0},0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X58>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T58+U58","v":0},{"$f":"IF(R58=0,0,IF(Y58>wST.Jahr,0,MAX(0,MIN(Q58,Q58/R58))))","v":0},0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X59>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T59+U59","v":0},{"$f":"IF(R59=0,0,IF(Y59>wST.Jahr,0,MAX(0,MIN(Q59,Q59/R59))))","v":0},0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X60>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T60+U60","v":0},{"$f":"IF(R60=0,0,IF(Y60>wST.Jahr,0,MAX(0,MIN(Q60,Q60/R60))))","v":0},0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X61>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T61+U61","v":0},{"$f":"IF(R61=0,0,IF(Y61>wST.Jahr,0,MAX(0,MIN(Q61,Q61/R61))))","v":0},0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X62>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T62+U62","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"N63>0","v":false},6,"Sonstige Grundstückseinrichtungen",null,null,null,null,null,{"$f":"SUMPRODUCT(I64:I67,$X64:$X67)","v":0},{"$f":"SUMPRODUCT(J64:J67,$X64:$X67)","v":0},{"$f":"SUMPRODUCT(K64:K67,$X64:$X67)","v":0},null,null,{"$f":"SUMPRODUCT(N64:N67,$X64:$X67)","v":0},{"$f":"SUMPRODUCT(O64:O67,$X64:$X67)","v":0},null,null,null,{"$f":"SUMPRODUCT(S64:S67,$X64:$X67)","v":0},{"$f":"SUMPRODUCT(T64:T67,$X64:$X67)","v":0},null,{"$f":"SUMPRODUCT(V64:V67,$X64:$X67)","v":0},{"$f":"SUMPRODUCT(W64:W67,$X64:$X67)","v":0},null,null,{"$f":"SUM(Z64:Z67)","v":0}]
[{"$f":"X64>0","v":false},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(L64=\"\",C64=\"\"),\"\",IF(AND(C64<>\"\",L64=\"\"),\"Keine Zuordnung\",IF(OR(L64=$AB$6,L64=$AC$6,L64=$AD$6),\"OK\",\"Falsche Kostenstelle\")))","v":""},{"$f":"IF(AND(Y64+H64<=wST.Jahr,J64<>0,NOT(ISBLANK(H64))),\"Zugang ungültig!\",IF(Y64>wST.Jahr,0,SUM(I64,J64,-K64)))","v":0},{"$f":"IF(H64=0,0,IF(Y64>=wST.Jahr,0,MAX(0,MIN(I64,I64/H64*(wST.Jahr-Y64)-I64/H64*IF(MONTH(G64)>6,0.5,0)))))","v":0},{"$f":"IF(SUM(I64,J64)=0,1,1-K64/SUM(I64,J64))","v":1},{"$f":"(J64+I64-O64)*P64","v":0},{"$f":"MAX(0,(Y64+H64-wST.Jahr+IF(AND(Y64<>wST.Jahr,MONTH(G64)>6),0.5,0))*IF(AND(Y64=wST.Jahr,MONTH(G64)>6),2,1))","v":0},{"$f":"T64+U64","v":0},{"$f":"IF(R64=0,0,IF(Y64>wST.Jahr,0,MAX(0,MIN(Q64,Q64/R64))))","v":0},{"$f":"(J64+I64-O64)*(1-P64)","v":0},{"$f":"MIN(I64+J64,O64+T64+U64)","v":0},{"$f":"IF(Y64>wST.Jahr,0,I64+J64-V64)","v":0},{"$f":"IF(C64=0,0,IF(VALUE(LEFT(C64,3))=wST.Ansatz,1,0))","v":0},{"$f":"YEAR(G64)","v":1900},{"$f":"IF(Y64>wST.Jahr-1,0,I64*X64)","v":0},null,{"$f":"IF($L64=AB$6,$S64,)","v":0},0,0,{"$f":"IF($L64=AE$6,$W64,)","v":0},0,0]
[{"$f":"X65>0","v":false},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(L65=\"\",C65=\"\"),\"\",IF(AND(C65<>\"\",L65=\"\"),\"Keine Zuordnung\",IF(OR(L65=$AB$6,L65=$AC$6,L65=$AD$6),\"OK\",\"Falsche Kostenstelle\")))","v":""},{"$f":"IF(AND(Y65+H65<=wST.Jahr,J65<>0,NOT(ISBLANK(H65))),\"Zugang ungültig!\",IF(Y65>wST.Jahr,0,SUM(I65,J65,-K65)))","v":0},{"$f":"IF(H65=0,0,IF(Y65>=wST.Jahr,0,MAX(0,MIN(I65,I65/H65*(wST.Jahr-Y65)-I65/H65*IF(MONTH(G65)>6,0.5,0)))))","v":0},{"$f":"IF(SUM(I65,J65)=0,1,1-K65/SUM(I65,J65))","v":1},{"$f":"(J65+I65-O65)*P65","v":0},{"$f":"MAX(0,(Y65+H65-wST.Jahr+IF(AND(Y65<>wST.Jahr,MONTH(G65)>6),0.5,0))*IF(AND(Y65=wST.Jahr,MONTH(G65)>6),2,1))","v":0},{"$f":"T65+U65","v":0},{"$f":"IF(R65=0,0,IF(Y65>wST.Jahr,0,MAX(0,MIN(Q65,Q65/R65))))","v":0},{"$f":"(J65+I65-O65)*(1-P65)","v":0},{"$f":"MIN(I65+J65,O65+T65+U65)","v":0},{"$f":"IF(Y65>wST.Jahr,0,I65+J65-V65)","v":0},{"$f":"IF(C65=0,0,IF(VALUE(LEFT(C65,3))=wST.Ansatz,1,0))","v":0},{"$f":"YEAR(G65)","v":1900},{"$f":"IF(Y65>wST.Jahr-1,0,I65*X65)","v":0},null,0,0,0,0,0,0]
[{"$f":"X66>0","v":false},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(L66=\"\",C66=\"\"),\"\",IF(AND(C66<>\"\",L66=\"\"),\"Keine Zuordnung\",IF(OR(L66=$AB$6,L66=$AC$6,L66=$AD$6),\"OK\",\"Falsche Kostenstelle\")))","v":""},{"$f":"IF(AND(Y66+H66<=wST.Jahr,J66<>0,NOT(ISBLANK(H66))),\"Zugang ungültig!\",IF(Y66>wST.Jahr,0,SUM(I66,J66,-K66)))","v":0},{"$f":"IF(H66=0,0,IF(Y66>=wST.Jahr,0,MAX(0,MIN(I66,I66/H66*(wST.Jahr-Y66)-I66/H66*IF(MONTH(G66)>6,0.5,0)))))","v":0},{"$f":"IF(SUM(I66,J66)=0,1,1-K66/SUM(I66,J66))","v":1},{"$f":"(J66+I66-O66)*P66","v":0},{"$f":"MAX(0,(Y66+H66-wST.Jahr+IF(AND(Y66<>wST.Jahr,MONTH(G66)>6),0.5,0))*IF(AND(Y66=wST.Jahr,MONTH(G66)>6),2,1))","v":0},{"$f":"T66+U66","v":0},{"$f":"IF(R66=0,0,IF(Y66>wST.Jahr,0,MAX(0,MIN(Q66,Q66/R66))))","v":0},{"$f":"(J66+I66-O66)*(1-P66)","v":0},{"$f":"MIN(I66+J66,O66+T66+U66)","v":0},{"$f":"IF(Y66>wST.Jahr,0,I66+J66-V66)","v":0},{"$f":"IF(C66=0,0,IF(VALUE(LEFT(C66,3))=wST.Ansatz,1,0))","v":0},{"$f":"YEAR(G66)","v":1900},{"$f":"IF(Y66>wST.Jahr-1,0,I66*X66)","v":0},null,0,0,0,0,0,0]
[{"$f":"X67>0","v":false},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(L67=\"\",C67=\"\"),\"\",IF(AND(C67<>\"\",L67=\"\"),\"Keine Zuordnung\",IF(OR(L67=$AB$6,L67=$AC$6,L67=$AD$6),\"OK\",\"Falsche Kostenstelle\")))","v":""},{"$f":"IF(AND(Y67+H67<=wST.Jahr,J67<>0,NOT(ISBLANK(H67))),\"Zugang ungültig!\",IF(Y67>wST.Jahr,0,SUM(I67,J67,-K67)))","v":0},{"$f":"IF(H67=0,0,IF(Y67>=wST.Jahr,0,MAX(0,MIN(I67,I67/H67*(wST.Jahr-Y67)-I67/H67*IF(MONTH(G67)>6,0.5,0)))))","v":0},{"$f":"IF(SUM(I67,J67)=0,1,1-K67/SUM(I67,J67))","v":1},{"$f":"(J67+I67-O67)*P67","v":0},{"$f":"MAX(0,(Y67+H67-wST.Jahr+IF(AND(Y67<>wST.Jahr,MONTH(G67)>6),0.5,0))*IF(AND(Y67=wST.Jahr,MONTH(G67)>6),2,1))","v":0},{"$f":"T67+U67","v":0},{"$f":"IF(R67=0,0,IF(Y67>wST.Jahr,0,MAX(0,MIN(Q67,Q67/R67))))","v":0},{"$f":"(J67+I67-O67)*(1-P67)","v":0},{"$f":"MIN(I67+J67,O67+T67+U67)","v":0},{"$f":"IF(Y67>wST.Jahr,0,I67+J67-V67)","v":0},{"$f":"IF(C67=0,0,IF(VALUE(LEFT(C67,3))=wST.Ansatz,1,0))","v":0},{"$f":"YEAR(G67)","v":1900},{"$f":"IF(Y67>wST.Jahr-1,0,I67*X67)","v":0},null,0,0,0,0,0,0]
[{"$f":"A7","v":false},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(C68=0,0,IF(VALUE(LEFT(C68,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"N69>0","v":false},1,"GEBÄUDE UND BAUTEN",null,null,null,null,null,{"$f":"I70","v":0},{"$f":"J70","v":0},{"$f":"K70","v":0},null,null,{"$f":"N70","v":0},{"$f":"O70","v":0},null,null,null,{"$f":"S70","v":0},{"$f":"T70","v":0},null,{"$f":"V70","v":0},{"$f":"W70","v":0}]
[{"$f":"N70>0","v":false},10,"Gebäude und Bauten",null,null,null,null,null,{"$f":"SUMPRODUCT(I71:I74,$X71:$X74)","v":0},{"$f":"SUMPRODUCT(J71:J74,$X71:$X74)","v":0},{"$f":"SUMPRODUCT(K71:K74,$X71:$X74)","v":0},null,null,{"$f":"SUMPRODUCT(N71:N74,$X71:$X74)","v":0},{"$f":"SUMPRODUCT(O71:O74,$X71:$X74)","v":0},null,null,null,{"$f":"SUMPRODUCT(S71:S74,$X71:$X74)","v":0},{"$f":"SUMPRODUCT(T71:T74,$X71:$X74)","v":0},null,{"$f":"SUMPRODUCT(V71:V74,$X71:$X74)","v":0},{"$f":"SUMPRODUCT(W71:W74,$X71:$X74)","v":0},null,null,{"$f":"SUM(Z71:Z74)","v":0}]
[{"$f":"X71>0","v":false},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(L71=\"\",C71=\"\"),\"\",IF(AND(C71<>\"\",L71=\"\"),\"Keine Zuordnung\",IF(OR(L71=$AB$6,L71=$AC$6,L71=$AD$6),\"OK\",\"Falsche Kostenstelle\")))","v":""},{"$f":"IF(AND(Y71+H71<=wST.Jahr,J71<>0,NOT(ISBLANK(H71))),\"Zugang ungültig!\",IF(Y71>wST.Jahr,0,SUM(I71,J71,-K71)))","v":0},{"$f":"IF(H71=0,0,IF(Y71>=wST.Jahr,0,MAX(0,MIN(I71,I71/H71*(wST.Jahr-Y71)-I71/H71*IF(MONTH(G71)>6,0.5,0)))))","v":0},{"$f":"IF(SUM(I71,J71)=0,1,1-K71/SUM(I71,J71))","v":1},{"$f":"(J71+I71-O71)*P71","v":0},{"$f":"MAX(0,(Y71+H71-wST.Jahr+IF(AND(Y71<>wST.Jahr,MONTH(G71)>6),0.5,0))*IF(AND(Y71=wST.Jahr,MONTH(G71)>6),2,1))","v":0},{"$f":"T71+U71","v":0},{"$f":"IF(R71=0,0,IF(Y71>wST.Jahr,0,MAX(0,MIN(Q71,Q71/R71))))","v":0},{"$f":"(J71+I71-O71)*(1-P71)","v":0},{"$f":"MIN(I71+J71,O71+T71+U71)","v":0},{"$f":"IF(Y71>wST.Jahr,0,I71+J71-V71)","v":0},{"$f":"IF(C71=0,0,IF(VALUE(LEFT(C71,3))=wST.Ansatz,1,0))","v":0},{"$f":"YEAR(G71)","v":1900},{"$f":"IF(Y71>wST.Jahr-1,0,I71*X71)","v":0},null,{"$f":"IF($L71=AB$6,$S71,)","v":0},0,0,{"$f":"IF($L71=AE$6,$W71,)","v":0},0,0]
[false,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(L72=\"\",C72=\"\"),\"\",IF(AND(C72<>\"\",L72=\"\"),\"Keine Zuordnung\",IF(OR(L72=$AB$6,L72=$AC$6,L72=$AD$6),\"OK\",\"Falsche Kostenstelle\")))","v":""},{"$f":"IF(AND(Y72+H72<=wST.Jahr,J72<>0,NOT(ISBLANK(H72))),\"Zugang ungültig!\",IF(Y72>wST.Jahr,0,SUM(I72,J72,-K72)))","v":0},{"$f":"IF(H72=0,0,IF(Y72>=wST.Jahr,0,MAX(0,MIN(I72,I72/H72*(wST.Jahr-Y72)-I72/H72*IF(MONTH(G72)>6,0.5,0)))))","v":0},{"$f":"IF(SUM(I72,J72)=0,1,1-K72/SUM(I72,J72))","v":1},{"$f":"(J72+I72-O72)*P72","v":0},{"$f":"MAX(0,(Y72+H72-wST.Jahr+IF(AND(Y72<>wST.Jahr,MONTH(G72)>6),0.5,0))*IF(AND(Y72=wST.Jahr,MONTH(G72)>6),2,1))","v":0},0,{"$f":"IF(R72=0,0,IF(Y72>wST.Jahr,0,MAX(0,MIN(Q72,Q72/R72))))","v":0},{"$f":"(J72+I72-O72)*(1-P72)","v":0},{"$f":"MIN(I72+J72,O72+T72+U72)","v":0},{"$f":"IF(Y72>wST.Jahr,0,I72+J72-V72)","v":0},{"$f":"IF(C72=0,0,IF(VALUE(LEFT(C72,3))=wST.Ansatz,1,0))","v":0},{"$f":"YEAR(G72)","v":1900},{"$f":"IF(Y72>wST.Jahr-1,0,I72*X72)","v":0},null,0,0,0,0,0,0]
[{"$f":"X73>0","v":false},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(L73=\"\",C73=\"\"),\"\",IF(AND(C73<>\"\",L73=\"\"),\"Keine Zuordnung\",IF(OR(L73=$AB$6,L73=$AC$6,L73=$AD$6),\"OK\",\"Falsche Kostenstelle\")))","v":""},{"$f":"IF(AND(Y73+H73<=wST.Jahr,J73<>0,NOT(ISBLANK(H73))),\"Zugang ungültig!\",IF(Y73>wST.Jahr,0,SUM(I73,J73,-K73)))","v":0},{"$f":"IF(H73=0,0,IF(Y73>=wST.Jahr,0,MAX(0,MIN(I73,I73/H73*(wST.Jahr-Y73)-I73/H73*IF(MONTH(G73)>6,0.5,0)))))","v":0},{"$f":"IF(SUM(I73,J73)=0,1,1-K73/SUM(I73,J73))","v":1},{"$f":"(J73+I73-O73)*P73","v":0},{"$f":"MAX(0,(Y73+H73-wST.Jahr+IF(AND(Y73<>wST.Jahr,MONTH(G73)>6),0.5,0))*IF(AND(Y73=wST.Jahr,MONTH(G73)>6),2,1))","v":0},{"$f":"T73+U73","v":0},{"$f":"IF(R73=0,0,IF(Y73>wST.Jahr,0,MAX(0,MIN(Q73,Q73/R73))))","v":0},{"$f":"(J73+I73-O73)*(1-P73)","v":0},{"$f":"MIN(I73+J73,O73+T73+U73)","v":0},{"$f":"IF(Y73>wST.Jahr,0,I73+J73-V73)","v":0},{"$f":"IF(C73=0,0,IF(VALUE(LEFT(C73,3))=wST.Ansatz,1,0))","v":0},{"$f":"YEAR(G73)","v":1900},{"$f":"IF(Y73>wST.Jahr-1,0,I73*X73)","v":0},null,0,0,0,0,0,0]
[false,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(L74=\"\",C74=\"\"),\"\",IF(AND(C74<>\"\",L74=\"\"),\"Keine Zuordnung\",IF(OR(L74=$AB$6,L74=$AC$6,L74=$AD$6),\"OK\",\"Falsche Kostenstelle\")))","v":""},{"$f":"IF(AND(Y74+H74<=wST.Jahr,J74<>0,NOT(ISBLANK(H74))),\"Zugang ungültig!\",IF(Y74>wST.Jahr,0,SUM(I74,J74,-K74)))","v":0},{"$f":"IF(H74=0,0,IF(Y74>=wST.Jahr,0,MAX(0,MIN(I74,I74/H74*(wST.Jahr-Y74)-I74/H74*IF(MONTH(G74)>6,0.5,0)))))","v":0},{"$f":"IF(SUM(I74,J74)=0,1,1-K74/SUM(I74,J74))","v":1},{"$f":"(J74+I74-O74)*P74","v":0},{"$f":"MAX(0,(Y74+H74-wST.Jahr+IF(AND(Y74<>wST.Jahr,MONTH(G74)>6),0.5,0))*IF(AND(Y74=wST.Jahr,MONTH(G74)>6),2,1))","v":0},0,{"$f":"IF(R74=0,0,IF(Y74>wST.Jahr,0,MAX(0,MIN(Q74,Q74/R74))))","v":0},{"$f":"(J74+I74-O74)*(1-P74)","v":0},{"$f":"MIN(I74+J74,O74+T74+U74)","v":0},{"$f":"IF(Y74>wST.Jahr,0,I74+J74-V74)","v":0},{"$f":"IF(C74=0,0,IF(VALUE(LEFT(C74,3))=wST.Ansatz,1,0))","v":0},{"$f":"YEAR(G74)","v":1900},{"$f":"IF(Y74>wST.Jahr-1,0,I74*X74)","v":0},null,0,0,0,0,0,0]
[{"$f":"A69","v":false},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(C75=0,0,IF(VALUE(LEFT(C75,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"N76>0","v":false},2,"MASCHINEN UND MASCHINELLE ANLAGEN",null,null,null,null,null,{"$f":"I77","v":0},{"$f":"J77","v":0},{"$f":"K77","v":0},null,null,{"$f":"N77","v":0},{"$f":"O77","v":0},null,null,null,{"$f":"S77","v":0},{"$f":"T77","v":0},null,{"$f":"V77","v":0},{"$f":"W77","v":0}]
[{"$f":"N77>0","v":false},20,"Maschinen und maschinelle Anlagen",null,null,null,null,null,{"$f":"SUMPRODUCT(I78:I88,$X78:$X88)","v":0},{"$f":"SUMPRODUCT(J78:J88,$X78:$X88)","v":0},{"$f":"SUMPRODUCT(K78:K88,$X78:$X88)","v":0},null,null,{"$f":"SUMPRODUCT(N78:N88,$X78:$X88)","v":0},{"$f":"SUMPRODUCT(O78:O88,$X78:$X88)","v":0},null,null,null,{"$f":"SUMPRODUCT(S78:S88,$X78:$X88)","v":0},{"$f":"SUMPRODUCT(T78:T88,$X78:$X88)","v":0},null,{"$f":"SUMPRODUCT(V78:V88,$X78:$X88)","v":0},{"$f":"SUMPRODUCT(W78:W88,$X78:$X88)","v":0},null,null,{"$f":"SUM(Z78:Z88)","v":0}]
[{"$f":"N78>0","v":false},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(L78=\"\",C78=\"\"),\"\",IF(AND(C78<>\"\",L78=\"\"),\"Keine Zuordnung\",IF(OR(L78=$AB$6,L78=$AC$6,L78=$AD$6),\"OK\",\"Falsche Kostenstelle\")))","v":""},{"$f":"IF(AND(Y78+H78<=wST.Jahr,J78<>0,NOT(ISBLANK(H78))),\"Zugang ungültig!\",IF(Y78>wST.Jahr,0,SUM(I78,J78,-K78)))","v":0},{"$f":"IF(H78=0,0,IF(Y78>=wST.Jahr,0,MAX(0,MIN(I78,I78/H78*(wST.Jahr-Y78)-I78/H78*IF(MONTH(G78)>6,0.5,0)))))","v":0},{"$f":"IF(SUM(I78,J78)=0,1,1-K78/SUM(I78,J78))","v":1},{"$f":"(J78+I78-O78)*P78","v":0},{"$f":"MAX(0,(Y78+H78-wST.Jahr+IF(AND(Y78<>wST.Jahr,MONTH(G78)>6),0.5,0))*IF(AND(Y78=wST.Jahr,MONTH(G78)>6),2,1))","v":0},{"$f":"T78+U78","v":0},{"$f":"IF(R78=0,0,IF(Y78>wST.Jahr,0,MAX(0,MIN(Q78,Q78/R78))))","v":0},{"$f":"(J78+I78-O78)*(1-P78)","v":0},{"$f":"MIN(I78+J78,O78+T78+U78)","v":0},{"$f":"IF(Y78>wST.Jahr,0,I78+J78-V78)","v":0},{"$f":"IF(C78=0,0,IF(VALUE(LEFT(C78,3))=wST.Ansatz,1,0))","v":0},{"$f":"YEAR(G78)","v":1900},{"$f":"IF(Y78>wST.Jahr-1,0,I78*X78)","v":0},null,{"$f":"IF($L78=AB$6,$S78,)","v":0},0,0,{"$f":"IF($L78=AE$6,$W78,)","v":0},0,0]
[false,null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,0,0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[false,null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T80+U80","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[false,null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T81+U81","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"N82>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T82+U82","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"N83>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T83+U83","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"N84>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T84+U84","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"N85>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T85+U85","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"N86>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T86+U86","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"N87>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T87+U87","v":0},{"$f":"IF(R87=0,0,IF(Y87>wST.Jahr,0,MAX(0,MIN(Q87,Q87/R87))))","v":0},0,0,0,0,1900,0,null,0,0,0,0,0,0]
[false,null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T88+U88","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"A76","v":false},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[{"$f":"N90>0","v":false},3,"WERKZEUGE U. SONSTIGE ERZEUGUNGSMITTEL",null,null,null,null,null,{"$f":"I91","v":0},{"$f":"J91","v":0},{"$f":"K91","v":0},null,null,{"$f":"N91","v":0},{"$f":"O91","v":0},null,null,null,{"$f":"S91","v":0},{"$f":"T91","v":0},null,{"$f":"V91","v":0},{"$f":"W91","v":0}]
[{"$f":"N91>0","v":false},30,"Werkzeuge und sonstige Erzeugungsmittel",null,null,null,null,null,{"$f":"SUMPRODUCT(I92:I95,$X92:$X95)","v":0},{"$f":"SUMPRODUCT(J92:J95,$X92:$X95)","v":0},{"$f":"SUMPRODUCT(K92:K95,$X92:$X95)","v":0},null,null,{"$f":"SUMPRODUCT(N92:N95,$X92:$X95)","v":0},{"$f":"SUMPRODUCT(O92:O95,$X92:$X95)","v":0},null,null,null,{"$f":"SUMPRODUCT(S92:S95,$X92:$X95)","v":0},{"$f":"SUMPRODUCT(T92:T95,$X92:$X95)","v":0},null,{"$f":"SUMPRODUCT(V92:V95,$X92:$X95)","v":0},{"$f":"SUMPRODUCT(W92:W95,$X92:$X95)","v":0},null,null,{"$f":"SUM(Z92:Z95)","v":0}]
[{"$f":"X92>0","v":false},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(L92=\"\",C92=\"\"),\"\",IF(AND(C92<>\"\",L92=\"\"),\"Keine Zuordnung\",IF(OR(L92=$AB$6,L92=$AC$6,L92=$AD$6),\"OK\",\"Falsche Kostenstelle\")))","v":""},{"$f":"IF(AND(Y92+H92<=wST.Jahr,J92<>0,NOT(ISBLANK(H92))),\"Zugang ungültig!\",IF(Y92>wST.Jahr,0,SUM(I92,J92,-K92)))","v":0},{"$f":"IF(H92=0,0,IF(Y92>=wST.Jahr,0,MAX(0,MIN(I92,I92/H92*(wST.Jahr-Y92)-I92/H92*IF(MONTH(G92)>6,0.5,0)))))","v":0},{"$f":"IF(SUM(I92,J92)=0,1,1-K92/SUM(I92,J92))","v":1},{"$f":"(J92+I92-O92)*P92","v":0},{"$f":"MAX(0,(Y92+H92-wST.Jahr+IF(AND(Y92<>wST.Jahr,MONTH(G92)>6),0.5,0))*IF(AND(Y92=wST.Jahr,MONTH(G92)>6),2,1))","v":0},{"$f":"T92+U92","v":0},{"$f":"IF(R92=0,0,IF(Y92>wST.Jahr,0,MAX(0,MIN(Q92,Q92/R92))))","v":0},{"$f":"(J92+I92-O92)*(1-P92)","v":0},{"$f":"MIN(I92+J92,O92+T92+U92)","v":0},{"$f":"IF(Y92>wST.Jahr,0,I92+J92-V92)","v":0},{"$f":"IF(C92=0,0,IF(VALUE(LEFT(C92,3))=wST.Ansatz,1,0))","v":0},{"$f":"YEAR(G92)","v":1900},{"$f":"IF(Y92>wST.Jahr-1,0,I92*X92)","v":0},null,{"$f":"IF($L92=AB$6,$S92,)","v":0},0,0,{"$f":"IF($L92=AE$6,$W92,)","v":0},0,0]
[false,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(L93=\"\",C93=\"\"),\"\",IF(AND(C93<>\"\",L93=\"\"),\"Keine Zuordnung\",IF(OR(L93=$AB$6,L93=$AC$6,L93=$AD$6),\"OK\",\"Falsche Kostenstelle\")))","v":""},{"$f":"IF(AND(Y93+H93<=wST.Jahr,J93<>0,NOT(ISBLANK(H93))),\"Zugang ungültig!\",IF(Y93>wST.Jahr,0,SUM(I93,J93,-K93)))","v":0},{"$f":"IF(H93=0,0,IF(Y93>=wST.Jahr,0,MAX(0,MIN(I93,I93/H93*(wST.Jahr-Y93)-I93/H93*IF(MONTH(G93)>6,0.5,0)))))","v":0},{"$f":"IF(SUM(I93,J93)=0,1,1-K93/SUM(I93,J93))","v":1},{"$f":"(J93+I93-O93)*P93","v":0},{"$f":"MAX(0,(Y93+H93-wST.Jahr+IF(AND(Y93<>wST.Jahr,MONTH(G93)>6),0.5,0))*IF(AND(Y93=wST.Jahr,MONTH(G93)>6),2,1))","v":0},0,{"$f":"IF(R93=0,0,IF(Y93>wST.Jahr,0,MAX(0,MIN(Q93,Q93/R93))))","v":0},{"$f":"(J93+I93-O93)*(1-P93)","v":0},{"$f":"MIN(I93+J93,O93+T93+U93)","v":0},{"$f":"IF(Y93>wST.Jahr,0,I93+J93-V93)","v":0},{"$f":"IF(C93=0,0,IF(VALUE(LEFT(C93,3))=wST.Ansatz,1,0))","v":0},{"$f":"YEAR(G93)","v":1900},{"$f":"IF(Y93>wST.Jahr-1,0,I93*X93)","v":0},null,0,0,0,0,0,0]
[{"$f":"X94>0","v":false},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(L94=\"\",C94=\"\"),\"\",IF(AND(C94<>\"\",L94=\"\"),\"Keine Zuordnung\",IF(OR(L94=$AB$6,L94=$AC$6,L94=$AD$6),\"OK\",\"Falsche Kostenstelle\")))","v":""},{"$f":"IF(AND(Y94+H94<=wST.Jahr,J94<>0,NOT(ISBLANK(H94))),\"Zugang ungültig!\",IF(Y94>wST.Jahr,0,SUM(I94,J94,-K94)))","v":0},{"$f":"IF(H94=0,0,IF(Y94>=wST.Jahr,0,MAX(0,MIN(I94,I94/H94*(wST.Jahr-Y94)-I94/H94*IF(MONTH(G94)>6,0.5,0)))))","v":0},{"$f":"IF(SUM(I94,J94)=0,1,1-K94/SUM(I94,J94))","v":1},{"$f":"(J94+I94-O94)*P94","v":0},{"$f":"MAX(0,(Y94+H94-wST.Jahr+IF(AND(Y94<>wST.Jahr,MONTH(G94)>6),0.5,0))*IF(AND(Y94=wST.Jahr,MONTH(G94)>6),2,1))","v":0},{"$f":"T94+U94","v":0},{"$f":"IF(R94=0,0,IF(Y94>wST.Jahr,0,MAX(0,MIN(Q94,Q94/R94))))","v":0},{"$f":"(J94+I94-O94)*(1-P94)","v":0},{"$f":"MIN(I94+J94,O94+T94+U94)","v":0},{"$f":"IF(Y94>wST.Jahr,0,I94+J94-V94)","v":0},{"$f":"IF(C94=0,0,IF(VALUE(LEFT(C94,3))=wST.Ansatz,1,0))","v":0},{"$f":"YEAR(G94)","v":1900},{"$f":"IF(Y94>wST.Jahr-1,0,I94*X94)","v":0},null,0,0,0,0,0,0]
[false,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(L95=\"\",C95=\"\"),\"\",IF(AND(C95<>\"\",L95=\"\"),\"Keine Zuordnung\",IF(OR(L95=$AB$6,L95=$AC$6,L95=$AD$6),\"OK\",\"Falsche Kostenstelle\")))","v":""},{"$f":"IF(AND(Y95+H95<=wST.Jahr,J95<>0,NOT(ISBLANK(H95))),\"Zugang ungültig!\",IF(Y95>wST.Jahr,0,SUM(I95,J95,-K95)))","v":0},{"$f":"IF(H95=0,0,IF(Y95>=wST.Jahr,0,MAX(0,MIN(I95,I95/H95*(wST.Jahr-Y95)-I95/H95*IF(MONTH(G95)>6,0.5,0)))))","v":0},{"$f":"IF(SUM(I95,J95)=0,1,1-K95/SUM(I95,J95))","v":1},{"$f":"(J95+I95-O95)*P95","v":0},{"$f":"MAX(0,(Y95+H95-wST.Jahr+IF(AND(Y95<>wST.Jahr,MONTH(G95)>6),0.5,0))*IF(AND(Y95=wST.Jahr,MONTH(G95)>6),2,1))","v":0},0,{"$f":"IF(R95=0,0,IF(Y95>wST.Jahr,0,MAX(0,MIN(Q95,Q95/R95))))","v":0},{"$f":"(J95+I95-O95)*(1-P95)","v":0},{"$f":"MIN(I95+J95,O95+T95+U95)","v":0},{"$f":"IF(Y95>wST.Jahr,0,I95+J95-V95)","v":0},{"$f":"IF(C95=0,0,IF(VALUE(LEFT(C95,3))=wST.Ansatz,1,0))","v":0},{"$f":"YEAR(G95)","v":1900},{"$f":"IF(Y95>wST.Jahr-1,0,I95*X95)","v":0},null,0,0,0,0,0,0]
[{"$f":"A90","v":false},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(C96=0,0,IF(VALUE(LEFT(C96,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"N97>0","v":false},4,"AMTS-, BETRIEBS- U. GESCHÄFTSAUSSTATTUNG",null,null,null,null,null,{"$f":"SUM(I98,I104)","v":0},{"$f":"SUM(J98,J104)","v":0},{"$f":"SUM(K98,K104)","v":0},null,null,{"$f":"SUM(N98,N104)","v":0},{"$f":"SUM(O98,O104)","v":0},null,null,null,{"$f":"SUM(S98,S104)","v":0},{"$f":"SUM(T98,T104)","v":0},null,{"$f":"SUM(V98,V104)","v":0},{"$f":"SUM(W98,W104)","v":0}]
[{"$f":"N98>0","v":false},40,"Fahrzeuge",null,null,null,null,null,{"$f":"SUMPRODUCT(I99:I103,$X99:$X103)","v":0},{"$f":"SUMPRODUCT(J99:J103,$X99:$X103)","v":0},{"$f":"SUMPRODUCT(K99:K103,$X99:$X103)","v":0},null,null,{"$f":"SUMPRODUCT(N99:N103,$X99:$X103)","v":0},{"$f":"SUMPRODUCT(O99:O103,$X99:$X103)","v":0},null,null,null,{"$f":"SUMPRODUCT(S99:S103,$X99:$X103)","v":0},{"$f":"SUMPRODUCT(T99:T103,$X99:$X103)","v":0},null,{"$f":"SUMPRODUCT(V99:V103,$X99:$X103)","v":0},{"$f":"SUMPRODUCT(W99:W103,$X99:$X103)","v":0},null,null,{"$f":"SUM(Z99:Z103)","v":0}]
[{"$f":"X99>0","v":false},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(L99=\"\",C99=\"\"),\"\",IF(AND(C99<>\"\",L99=\"\"),\"Keine Zuordnung\",IF(OR(L99=$AB$6,L99=$AC$6,L99=$AD$6),\"OK\",\"Falsche Kostenstelle\")))","v":""},{"$f":"IF(AND(Y99+H99<=wST.Jahr,J99<>0,NOT(ISBLANK(H99))),\"Zugang ungültig!\",IF(Y99>wST.Jahr,0,SUM(I99,J99,-K99)))","v":0},{"$f":"IF(H99=0,0,IF(Y99>=wST.Jahr,0,MAX(0,MIN(I99,I99/H99*(wST.Jahr-Y99)-I99/H99*IF(MONTH(G99)>6,0.5,0)))))","v":0},{"$f":"IF(SUM(I99,J99)=0,1,1-K99/SUM(I99,J99))","v":1},{"$f":"(J99+I99-O99)*P99","v":0},{"$f":"MAX(0,(Y99+H99-wST.Jahr+IF(AND(Y99<>wST.Jahr,MONTH(G99)>6),0.5,0))*IF(AND(Y99=wST.Jahr,MONTH(G99)>6),2,1))","v":0},{"$f":"T99+U99","v":0},{"$f":"IF(R99=0,0,IF(Y99>wST.Jahr,0,MAX(0,MIN(Q99,Q99/R99))))","v":0},{"$f":"(J99+I99-O99)*(1-P99)","v":0},{"$f":"MIN(I99+J99,O99+T99+U99)","v":0},{"$f":"IF(Y99>wST.Jahr,0,I99+J99-V99)","v":0},{"$f":"IF(C99=0,0,IF(VALUE(LEFT(C99,3))=wST.Ansatz,1,0))","v":0},{"$f":"YEAR(G99)","v":1900},{"$f":"IF(Y99>wST.Jahr-1,0,I99*X99)","v":0},null,{"$f":"IF($L99=AB$6,$S99,)","v":0},0,0,{"$f":"IF($L99=AE$6,$W99,)","v":0},0,0]
[false,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(L100=\"\",C100=\"\"),\"\",IF(AND(C100<>\"\",L100=\"\"),\"Keine Zuordnung\",IF(OR(L100=$AB$6,L100=$AC$6,L100=$AD$6),\"OK\",\"Falsche Kostenstelle\")))","v":""},{"$f":"IF(AND(Y100+H100<=wST.Jahr,J100<>0,NOT(ISBLANK(H100))),\"Zugang ungültig!\",IF(Y100>wST.Jahr,0,SUM(I100,J100,-K100)))","v":0},{"$f":"IF(H100=0,0,IF(Y100>=wST.Jahr,0,MAX(0,MIN(I100,I100/H100*(wST.Jahr-Y100)-I100/H100*IF(MONTH(G100)>6,0.5,0)))))","v":0},{"$f":"IF(SUM(I100,J100)=0,1,1-K100/SUM(I100,J100))","v":1},{"$f":"(J100+I100-O100)*P100","v":0},{"$f":"MAX(0,(Y100+H100-wST.Jahr+IF(AND(Y100<>wST.Jahr,MONTH(G100)>6),0.5,0))*IF(AND(Y100=wST.Jahr,MONTH(G100)>6),2,1))","v":0},0,{"$f":"IF(R100=0,0,IF(Y100>wST.Jahr,0,MAX(0,MIN(Q100,Q100/R100))))","v":0},{"$f":"(J100+I100-O100)*(1-P100)","v":0},{"$f":"MIN(I100+J100,O100+T100+U100)","v":0},{"$f":"IF(Y100>wST.Jahr,0,I100+J100-V100)","v":0},{"$f":"IF(C100=0,0,IF(VALUE(LEFT(C100,3))=wST.Ansatz,1,0))","v":0},{"$f":"YEAR(G100)","v":1900},{"$f":"IF(Y100>wST.Jahr-1,0,I100*X100)","v":0},null,0,0,0,0,0,0]
[{"$f":"X101>0","v":false},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(L101=\"\",C101=\"\"),\"\",IF(AND(C101<>\"\",L101=\"\"),\"Keine Zuordnung\",IF(OR(L101=$AB$6,L101=$AC$6,L101=$AD$6),\"OK\",\"Falsche Kostenstelle\")))","v":""},{"$f":"IF(AND(Y101+H101<=wST.Jahr,J101<>0,NOT(ISBLANK(H101))),\"Zugang ungültig!\",IF(Y101>wST.Jahr,0,SUM(I101,J101,-K101)))","v":0},{"$f":"IF(H101=0,0,IF(Y101>=wST.Jahr,0,MAX(0,MIN(I101,I101/H101*(wST.Jahr-Y101)-I101/H101*IF(MONTH(G101)>6,0.5,0)))))","v":0},{"$f":"IF(SUM(I101,J101)=0,1,1-K101/SUM(I101,J101))","v":1},{"$f":"(J101+I101-O101)*P101","v":0},{"$f":"MAX(0,(Y101+H101-wST.Jahr+IF(AND(Y101<>wST.Jahr,MONTH(G101)>6),0.5,0))*IF(AND(Y101=wST.Jahr,MONTH(G101)>6),2,1))","v":0},{"$f":"T101+U101","v":0},{"$f":"IF(R101=0,0,IF(Y101>wST.Jahr,0,MAX(0,MIN(Q101,Q101/R101))))","v":0},{"$f":"(J101+I101-O101)*(1-P101)","v":0},{"$f":"MIN(I101+J101,O101+T101+U101)","v":0},{"$f":"IF(Y101>wST.Jahr,0,I101+J101-V101)","v":0},{"$f":"IF(C101=0,0,IF(VALUE(LEFT(C101,3))=wST.Ansatz,1,0))","v":0},{"$f":"YEAR(G101)","v":1900},{"$f":"IF(Y101>wST.Jahr-1,0,I101*X101)","v":0},null,0,0,0,0,0,0]
[{"$f":"X102>0","v":false},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(L102=\"\",C102=\"\"),\"\",IF(AND(C102<>\"\",L102=\"\"),\"Keine Zuordnung\",IF(OR(L102=$AB$6,L102=$AC$6,L102=$AD$6),\"OK\",\"Falsche Kostenstelle\")))","v":""},{"$f":"IF(AND(Y102+H102<=wST.Jahr,J102<>0,NOT(ISBLANK(H102))),\"Zugang ungültig!\",IF(Y102>wST.Jahr,0,SUM(I102,J102,-K102)))","v":0},{"$f":"IF(H102=0,0,IF(Y102>=wST.Jahr,0,MAX(0,MIN(I102,I102/H102*(wST.Jahr-Y102)-I102/H102*IF(MONTH(G102)>6,0.5,0)))))","v":0},{"$f":"IF(SUM(I102,J102)=0,1,1-K102/SUM(I102,J102))","v":1},{"$f":"(J102+I102-O102)*P102","v":0},{"$f":"MAX(0,(Y102+H102-wST.Jahr+IF(AND(Y102<>wST.Jahr,MONTH(G102)>6),0.5,0))*IF(AND(Y102=wST.Jahr,MONTH(G102)>6),2,1))","v":0},{"$f":"T102+U102","v":0},{"$f":"IF(R102=0,0,IF(Y102>wST.Jahr,0,MAX(0,MIN(Q102,Q102/R102))))","v":0},{"$f":"(J102+I102-O102)*(1-P102)","v":0},{"$f":"MIN(I102+J102,O102+T102+U102)","v":0},{"$f":"IF(Y102>wST.Jahr,0,I102+J102-V102)","v":0},{"$f":"IF(C102=0,0,IF(VALUE(LEFT(C102,3))=wST.Ansatz,1,0))","v":0},{"$f":"YEAR(G102)","v":1900},{"$f":"IF(Y102>wST.Jahr-1,0,I102*X102)","v":0},null,0,0,0,0,0,0]
[{"$f":"X103>0","v":false},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(L103=\"\",C103=\"\"),\"\",IF(AND(C103<>\"\",L103=\"\"),\"Keine Zuordnung\",IF(OR(L103=$AB$6,L103=$AC$6,L103=$AD$6),\"OK\",\"Falsche Kostenstelle\")))","v":""},{"$f":"IF(AND(Y103+H103<=wST.Jahr,J103<>0,NOT(ISBLANK(H103))),\"Zugang ungültig!\",IF(Y103>wST.Jahr,0,SUM(I103,J103,-K103)))","v":0},{"$f":"IF(H103=0,0,IF(Y103>=wST.Jahr,0,MAX(0,MIN(I103,I103/H103*(wST.Jahr-Y103)-I103/H103*IF(MONTH(G103)>6,0.5,0)))))","v":0},{"$f":"IF(SUM(I103,J103)=0,1,1-K103/SUM(I103,J103))","v":1},{"$f":"(J103+I103-O103)*P103","v":0},{"$f":"MAX(0,(Y103+H103-wST.Jahr+IF(AND(Y103<>wST.Jahr,MONTH(G103)>6),0.5,0))*IF(AND(Y103=wST.Jahr,MONTH(G103)>6),2,1))","v":0},{"$f":"T103+U103","v":0},{"$f":"IF(R103=0,0,IF(Y103>wST.Jahr,0,MAX(0,MIN(Q103,Q103/R103))))","v":0},{"$f":"(J103+I103-O103)*(1-P103)","v":0},{"$f":"MIN(I103+J103,O103+T103+U103)","v":0},{"$f":"IF(Y103>wST.Jahr,0,I103+J103-V103)","v":0},{"$f":"IF(C103=0,0,IF(VALUE(LEFT(C103,3))=wST.Ansatz,1,0))","v":0},{"$f":"YEAR(G103)","v":1900},{"$f":"IF(Y103>wST.Jahr-1,0,I103*X103)","v":0},null,0,0,0,0,0,0]
[{"$f":"N104>0","v":false},42,"Amts-, Betriebs- u. Geschäftsausstattung",null,null,null,null,null,{"$f":"SUMPRODUCT(I105:I108,$X105:$X108)","v":0},{"$f":"SUMPRODUCT(J105:J108,$X105:$X108)","v":0},{"$f":"SUMPRODUCT(K105:K108,$X105:$X108)","v":0},null,null,{"$f":"SUMPRODUCT(N105:N108,$X105:$X108)","v":0},{"$f":"SUMPRODUCT(O105:O108,$X105:$X108)","v":0},null,null,null,{"$f":"SUMPRODUCT(S105:S108,$X105:$X108)","v":0},{"$f":"SUMPRODUCT(T105:T108,$X105:$X108)","v":0},null,{"$f":"SUMPRODUCT(V105:V108,$X105:$X108)","v":0},{"$f":"SUMPRODUCT(W105:W108,$X105:$X108)","v":0},null,null,{"$f":"SUM(Z105:Z108)","v":0}]
[{"$f":"X105>0","v":false},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(L105=\"\",C105=\"\"),\"\",IF(AND(C105<>\"\",L105=\"\"),\"Keine Zuordnung\",IF(OR(L105=$AB$6,L105=$AC$6,L105=$AD$6),\"OK\",\"Falsche Kostenstelle\")))","v":""},{"$f":"IF(AND(Y105+H105<=wST.Jahr,J105<>0,NOT(ISBLANK(H105))),\"Zugang ungültig!\",IF(Y105>wST.Jahr,0,SUM(I105,J105,-K105)))","v":0},{"$f":"IF(H105=0,0,IF(Y105>=wST.Jahr,0,MAX(0,MIN(I105,I105/H105*(wST.Jahr-Y105)-I105/H105*IF(MONTH(G105)>6,0.5,0)))))","v":0},{"$f":"IF(SUM(I105,J105)=0,1,1-K105/SUM(I105,J105))","v":1},{"$f":"(J105+I105-O105)*P105","v":0},{"$f":"MAX(0,(Y105+H105-wST.Jahr+IF(AND(Y105<>wST.Jahr,MONTH(G105)>6),0.5,0))*IF(AND(Y105=wST.Jahr,MONTH(G105)>6),2,1))","v":0},{"$f":"T105+U105","v":0},{"$f":"IF(R105=0,0,IF(Y105>wST.Jahr,0,MAX(0,MIN(Q105,Q105/R105))))","v":0},{"$f":"(J105+I105-O105)*(1-P105)","v":0},{"$f":"MIN(I105+J105,O105+T105+U105)","v":0},{"$f":"IF(Y105>wST.Jahr,0,I105+J105-V105)","v":0},{"$f":"IF(C105=0,0,IF(VALUE(LEFT(C105,3))=wST.Ansatz,1,0))","v":0},{"$f":"YEAR(G105)","v":1900},{"$f":"IF(Y105>wST.Jahr-1,0,I105*X105)","v":0},null,{"$f":"IF($L105=AB$6,$S105,)","v":0},0,0,{"$f":"IF($L105=AE$6,$W105,)","v":0},0,0]
[false,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(L106=\"\",C106=\"\"),\"\",IF(AND(C106<>\"\",L106=\"\"),\"Keine Zuordnung\",IF(OR(L106=$AB$6,L106=$AC$6,L106=$AD$6),\"OK\",\"Falsche Kostenstelle\")))","v":""},{"$f":"IF(AND(Y106+H106<=wST.Jahr,J106<>0,NOT(ISBLANK(H106))),\"Zugang ungültig!\",IF(Y106>wST.Jahr,0,SUM(I106,J106,-K106)))","v":0},{"$f":"IF(H106=0,0,IF(Y106>=wST.Jahr,0,MAX(0,MIN(I106,I106/H106*(wST.Jahr-Y106)-I106/H106*IF(MONTH(G106)>6,0.5,0)))))","v":0},{"$f":"IF(SUM(I106,J106)=0,1,1-K106/SUM(I106,J106))","v":1},{"$f":"(J106+I106-O106)*P106","v":0},{"$f":"MAX(0,(Y106+H106-wST.Jahr+IF(AND(Y106<>wST.Jahr,MONTH(G106)>6),0.5,0))*IF(AND(Y106=wST.Jahr,MONTH(G106)>6),2,1))","v":0},0,{"$f":"IF(R106=0,0,IF(Y106>wST.Jahr,0,MAX(0,MIN(Q106,Q106/R106))))","v":0},{"$f":"(J106+I106-O106)*(1-P106)","v":0},{"$f":"MIN(I106+J106,O106+T106+U106)","v":0},{"$f":"IF(Y106>wST.Jahr,0,I106+J106-V106)","v":0},{"$f":"IF(C106=0,0,IF(VALUE(LEFT(C106,3))=wST.Ansatz,1,0))","v":0},{"$f":"YEAR(G106)","v":1900},{"$f":"IF(Y106>wST.Jahr-1,0,I106*X106)","v":0},null,0,0,0,0,0,0]
[{"$f":"X107>0","v":false},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(L107=\"\",C107=\"\"),\"\",IF(AND(C107<>\"\",L107=\"\"),\"Keine Zuordnung\",IF(OR(L107=$AB$6,L107=$AC$6,L107=$AD$6),\"OK\",\"Falsche Kostenstelle\")))","v":""},{"$f":"IF(AND(Y107+H107<=wST.Jahr,J107<>0,NOT(ISBLANK(H107))),\"Zugang ungültig!\",IF(Y107>wST.Jahr,0,SUM(I107,J107,-K107)))","v":0},{"$f":"IF(H107=0,0,IF(Y107>=wST.Jahr,0,MAX(0,MIN(I107,I107/H107*(wST.Jahr-Y107)-I107/H107*IF(MONTH(G107)>6,0.5,0)))))","v":0},{"$f":"IF(SUM(I107,J107)=0,1,1-K107/SUM(I107,J107))","v":1},{"$f":"(J107+I107-O107)*P107","v":0},{"$f":"MAX(0,(Y107+H107-wST.Jahr+IF(AND(Y107<>wST.Jahr,MONTH(G107)>6),0.5,0))*IF(AND(Y107=wST.Jahr,MONTH(G107)>6),2,1))","v":0},{"$f":"T107+U107","v":0},{"$f":"IF(R107=0,0,IF(Y107>wST.Jahr,0,MAX(0,MIN(Q107,Q107/R107))))","v":0},{"$f":"(J107+I107-O107)*(1-P107)","v":0},{"$f":"MIN(I107+J107,O107+T107+U107)","v":0},{"$f":"IF(Y107>wST.Jahr,0,I107+J107-V107)","v":0},{"$f":"IF(C107=0,0,IF(VALUE(LEFT(C107,3))=wST.Ansatz,1,0))","v":0},{"$f":"YEAR(G107)","v":1900},{"$f":"IF(Y107>wST.Jahr-1,0,I107*X107)","v":0},null,0,0,0,0,0,0]
[false,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(L108=\"\",C108=\"\"),\"\",IF(AND(C108<>\"\",L108=\"\"),\"Keine Zuordnung\",IF(OR(L108=$AB$6,L108=$AC$6,L108=$AD$6),\"OK\",\"Falsche Kostenstelle\")))","v":""},{"$f":"IF(AND(Y108+H108<=wST.Jahr,J108<>0,NOT(ISBLANK(H108))),\"Zugang ungültig!\",IF(Y108>wST.Jahr,0,SUM(I108,J108,-K108)))","v":0},{"$f":"IF(H108=0,0,IF(Y108>=wST.Jahr,0,MAX(0,MIN(I108,I108/H108*(wST.Jahr-Y108)-I108/H108*IF(MONTH(G108)>6,0.5,0)))))","v":0},{"$f":"IF(SUM(I108,J108)=0,1,1-K108/SUM(I108,J108))","v":1},{"$f":"(J108+I108-O108)*P108","v":0},{"$f":"MAX(0,(Y108+H108-wST.Jahr+IF(AND(Y108<>wST.Jahr,MONTH(G108)>6),0.5,0))*IF(AND(Y108=wST.Jahr,MONTH(G108)>6),2,1))","v":0},0,{"$f":"IF(R108=0,0,IF(Y108>wST.Jahr,0,MAX(0,MIN(Q108,Q108/R108))))","v":0},{"$f":"(J108+I108-O108)*(1-P108)","v":0},{"$f":"MIN(I108+J108,O108+T108+U108)","v":0},{"$f":"IF(Y108>wST.Jahr,0,I108+J108-V108)","v":0},{"$f":"IF(C108=0,0,IF(VALUE(LEFT(C108,3))=wST.Ansatz,1,0))","v":0},{"$f":"YEAR(G108)","v":1900},{"$f":"IF(Y108>wST.Jahr-1,0,I108*X108)","v":0},null,0,0,0,0,0,0]
[{"$f":"N109>0","v":false},7,"Aktivierungsfähige Rechte (immaterielle Vermögenswerte)",null,null,null,null,null,{"$f":"I110","v":0},{"$f":"J110","v":0},{"$f":"K110","v":0},null,null,{"$f":"N110","v":0},{"$f":"O110","v":0},null,null,null,{"$f":"S110","v":0},{"$f":"T110","v":0},null,{"$f":"V110","v":0},{"$f":"W110","v":0}]
[{"$f":"N110>0","v":false},70,"Aktivierungsfähige Rechte (immaterielle Vermögenswerte)",null,null,null,null,null,{"$f":"SUMPRODUCT(I111:I115,$X111:$X115)","v":0},{"$f":"SUMPRODUCT(J111:J115,$X111:$X115)","v":0},{"$f":"SUMPRODUCT(K111:K115,$X111:$X115)","v":0},null,null,{"$f":"SUMPRODUCT(N111:N115,$X111:$X115)","v":0},{"$f":"SUMPRODUCT(O111:O115,$X111:$X115)","v":0},null,null,null,{"$f":"SUMPRODUCT(S111:S115,$X111:$X115)","v":0},{"$f":"SUMPRODUCT(T111:T115,$X111:$X115)","v":0},null,{"$f":"SUMPRODUCT(V111:V115,$X111:$X115)","v":0},{"$f":"SUMPRODUCT(W111:W115,$X111:$X115)","v":0},null,null,{"$f":"SUM(Z111:Z115)","v":0}]
[{"$f":"X111>0","v":false},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(L111=\"\",C111=\"\"),\"\",IF(AND(C111<>\"\",L111=\"\"),\"Keine Zuordnung\",IF(OR(L111=$AB$6,L111=$AC$6,L111=$AD$6),\"OK\",\"Falsche Kostenstelle\")))","v":""},{"$f":"IF(AND(Y111+H111<=wST.Jahr,J111<>0,NOT(ISBLANK(H111))),\"Zugang ungültig!\",IF(Y111>wST.Jahr,0,SUM(I111,J111,-K111)))","v":0},{"$f":"IF(H111=0,0,IF(Y111>=wST.Jahr,0,MAX(0,MIN(I111,I111/H111*(wST.Jahr-Y111)-I111/H111*IF(MONTH(G111)>6,0.5,0)))))","v":0},{"$f":"IF(SUM(I111,J111)=0,1,1-K111/SUM(I111,J111))","v":1},{"$f":"(J111+I111-O111)*P111","v":0},{"$f":"MAX(0,(Y111+H111-wST.Jahr+IF(AND(Y111<>wST.Jahr,MONTH(G111)>6),0.5,0))*IF(AND(Y111=wST.Jahr,MONTH(G111)>6),2,1))","v":0},{"$f":"T111+U111","v":0},{"$f":"IF(R111=0,0,IF(Y111>wST.Jahr,0,MAX(0,MIN(Q111,Q111/R111))))","v":0},{"$f":"(J111+I111-O111)*(1-P111)","v":0},{"$f":"MIN(I111+J111,O111+T111+U111)","v":0},{"$f":"IF(Y111>wST.Jahr,0,I111+J111-V111)","v":0},{"$f":"IF(C111=0,0,IF(VALUE(LEFT(C111,3))=wST.Ansatz,1,0))","v":0},{"$f":"YEAR(G111)","v":1900},{"$f":"IF(Y111>wST.Jahr-1,0,I111*X111)","v":0},null,{"$f":"IF($L111=AB$6,$S111,)","v":0},0,0,{"$f":"IF($L111=AE$6,$W111,)","v":0},0,0]
[false,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(L112=\"\",C112=\"\"),\"\",IF(AND(C112<>\"\",L112=\"\"),\"Keine Zuordnung\",IF(OR(L112=$AB$6,L112=$AC$6,L112=$AD$6),\"OK\",\"Falsche Kostenstelle\")))","v":""},{"$f":"IF(AND(Y112+H112<=wST.Jahr,J112<>0,NOT(ISBLANK(H112))),\"Zugang ungültig!\",IF(Y112>wST.Jahr,0,SUM(I112,J112,-K112)))","v":0},{"$f":"IF(H112=0,0,IF(Y112>=wST.Jahr,0,MAX(0,MIN(I112,I112/H112*(wST.Jahr-Y112)-I112/H112*IF(MONTH(G112)>6,0.5,0)))))","v":0},{"$f":"IF(SUM(I112,J112)=0,1,1-K112/SUM(I112,J112))","v":1},{"$f":"(J112+I112-O112)*P112","v":0},{"$f":"MAX(0,(Y112+H112-wST.Jahr+IF(AND(Y112<>wST.Jahr,MONTH(G112)>6),0.5,0))*IF(AND(Y112=wST.Jahr,MONTH(G112)>6),2,1))","v":0},0,{"$f":"IF(R112=0,0,IF(Y112>wST.Jahr,0,MAX(0,MIN(Q112,Q112/R112))))","v":0},{"$f":"(J112+I112-O112)*(1-P112)","v":0},{"$f":"MIN(I112+J112,O112+T112+U112)","v":0},{"$f":"IF(Y112>wST.Jahr,0,I112+J112-V112)","v":0},0,{"$f":"YEAR(G112)","v":1900},{"$f":"IF(Y112>wST.Jahr-1,0,I112*X112)","v":0},null,0,0,0,0,0,0]
[{"$f":"X113>0","v":false},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(L113=\"\",C113=\"\"),\"\",IF(AND(C113<>\"\",L113=\"\"),\"Keine Zuordnung\",IF(OR(L113=$AB$6,L113=$AC$6,L113=$AD$6),\"OK\",\"Falsche Kostenstelle\")))","v":""},{"$f":"IF(AND(Y113+H113<=wST.Jahr,J113<>0,NOT(ISBLANK(H113))),\"Zugang ungültig!\",IF(Y113>wST.Jahr,0,SUM(I113,J113,-K113)))","v":0},{"$f":"IF(H113=0,0,IF(Y113>=wST.Jahr,0,MAX(0,MIN(I113,I113/H113*(wST.Jahr-Y113)-I113/H113*IF(MONTH(G113)>6,0.5,0)))))","v":0},{"$f":"IF(SUM(I113,J113)=0,1,1-K113/SUM(I113,J113))","v":1},{"$f":"(J113+I113-O113)*P113","v":0},{"$f":"MAX(0,(Y113+H113-wST.Jahr+IF(AND(Y113<>wST.Jahr,MONTH(G113)>6),0.5,0))*IF(AND(Y113=wST.Jahr,MONTH(G113)>6),2,1))","v":0},{"$f":"T113+U113","v":0},{"$f":"IF(R113=0,0,IF(Y113>wST.Jahr,0,MAX(0,MIN(Q113,Q113/R113))))","v":0},{"$f":"(J113+I113-O113)*(1-P113)","v":0},{"$f":"MIN(I113+J113,O113+T113+U113)","v":0},{"$f":"IF(Y113>wST.Jahr,0,I113+J113-V113)","v":0},0,{"$f":"YEAR(G113)","v":1900},{"$f":"IF(Y113>wST.Jahr-1,0,I113*X113)","v":0},null,0,0,0,0,0,0]
[{"$f":"X114>0","v":false},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(L114=\"\",C114=\"\"),\"\",IF(AND(C114<>\"\",L114=\"\"),\"Keine Zuordnung\",IF(OR(L114=$AB$6,L114=$AC$6,L114=$AD$6),\"OK\",\"Falsche Kostenstelle\")))","v":""},{"$f":"IF(AND(Y114+H114<=wST.Jahr,J114<>0,NOT(ISBLANK(H114))),\"Zugang ungültig!\",IF(Y114>wST.Jahr,0,SUM(I114,J114,-K114)))","v":0},{"$f":"IF(H114=0,0,IF(Y114>=wST.Jahr,0,MAX(0,MIN(I114,I114/H114*(wST.Jahr-Y114)-I114/H114*IF(MONTH(G114)>6,0.5,0)))))","v":0},{"$f":"IF(SUM(I114,J114)=0,1,1-K114/SUM(I114,J114))","v":1},{"$f":"(J114+I114-O114)*P114","v":0},{"$f":"MAX(0,(Y114+H114-wST.Jahr+IF(AND(Y114<>wST.Jahr,MONTH(G114)>6),0.5,0))*IF(AND(Y114=wST.Jahr,MONTH(G114)>6),2,1))","v":0},{"$f":"T114+U114","v":0},{"$f":"IF(R114=0,0,IF(Y114>wST.Jahr,0,MAX(0,MIN(Q114,Q114/R114))))","v":0},{"$f":"(J114+I114-O114)*(1-P114)","v":0},{"$f":"MIN(I114+J114,O114+T114+U114)","v":0},{"$f":"IF(Y114>wST.Jahr,0,I114+J114-V114)","v":0},0,{"$f":"YEAR(G114)","v":1900},{"$f":"IF(Y114>wST.Jahr-1,0,I114*X114)","v":0},null,0,0,0,0,0,0]
[{"$f":"X115>0","v":false},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(L115=\"\",C115=\"\"),\"\",IF(AND(C115<>\"\",L115=\"\"),\"Keine Zuordnung\",IF(OR(L115=$AB$6,L115=$AC$6,L115=$AD$6),\"OK\",\"Falsche Kostenstelle\")))","v":""},{"$f":"IF(AND(Y115+H115<=wST.Jahr,J115<>0,NOT(ISBLANK(H115))),\"Zugang ungültig!\",IF(Y115>wST.Jahr,0,SUM(I115,J115,-K115)))","v":0},{"$f":"IF(H115=0,0,IF(Y115>=wST.Jahr,0,MAX(0,MIN(I115,I115/H115*(wST.Jahr-Y115)-I115/H115*IF(MONTH(G115)>6,0.5,0)))))","v":0},{"$f":"IF(SUM(I115,J115)=0,1,1-K115/SUM(I115,J115))","v":1},{"$f":"(J115+I115-O115)*P115","v":0},{"$f":"MAX(0,(Y115+H115-wST.Jahr+IF(AND(Y115<>wST.Jahr,MONTH(G115)>6),0.5,0))*IF(AND(Y115=wST.Jahr,MONTH(G115)>6),2,1))","v":0},{"$f":"T115+U115","v":0},{"$f":"IF(R115=0,0,IF(Y115>wST.Jahr,0,MAX(0,MIN(Q115,Q115/R115))))","v":0},{"$f":"(J115+I115-O115)*(1-P115)","v":0},{"$f":"MIN(I115+J115,O115+T115+U115)","v":0},{"$f":"IF(Y115>wST.Jahr,0,I115+J115-V115)","v":0},0,{"$f":"YEAR(G115)","v":1900},{"$f":"IF(Y115>wST.Jahr-1,0,I115*X115)","v":0},null,0,0,0,0,0,0]
[{"$f":"A109","v":false},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[{"$f":"N117>0","v":false},"INVESTITIONSZUSCHÜSSE und FINANZIERUNGSZUSCHÜSSE ",null,null,null,null,null,null,{"$f":"I118","v":0},{"$f":"J118","v":0},{"$f":"K118","v":0},null,null,{"$f":"N118","v":0},{"$f":"O118","v":0},null,null,null,{"$f":"S118","v":0},{"$f":"T118","v":0},null,{"$f":"V118","v":0},{"$f":"W118","v":0}]
[{"$f":"N118>0","v":false},"Investitionskostenzuschüsse und Vertragsbarwerte der Finanzierungszuschüsse",null,null,null,null,null,null,{"$f":"SUMPRODUCT(I119:I167,$X119:$X167)","v":0},{"$f":"SUMPRODUCT(J119:J167,$X119:$X167)","v":0},{"$f":"SUMPRODUCT(K119:K167,$X119:$X167)","v":0},null,null,{"$f":"SUMPRODUCT(N119:N167,$X119:$X167)","v":0},{"$f":"SUMPRODUCT(O119:O167,$X119:$X167)","v":0},null,null,null,{"$f":"SUMPRODUCT(S119:S167,$X119:$X167)","v":0},{"$f":"SUMPRODUCT(T119:T167,$X119:$X167)","v":0},null,{"$f":"SUMPRODUCT(V119:V167,$X119:$X167)","v":0},{"$f":"SUMPRODUCT(W119:W167,$X119:$X167)","v":0},null,null,{"$f":"SUM(Z119:Z167)","v":0}]
[{"$f":"X119>0","v":false},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(L119=\"\",C119=\"\"),\"\",IF(AND(C119<>\"\",L119=\"\"),\"Keine Zuordnung\",IF(OR(L119=$AB$6,L119=$AC$6,L119=$AD$6),\"OK\",\"Falsche Kostenstelle\")))","v":""},{"$f":"IF(AND(Y119+H119<=wST.Jahr,J119<>0,NOT(ISBLANK(H119))),\"Zugang ungültig!\",IF(Y119>wST.Jahr,0,SUM(I119,J119,-K119)))","v":0},{"$f":"IF(H119=0,0,IF(Y119>=wST.Jahr,0,MAX(0,MIN(I119,I119/H119*(wST.Jahr-Y119)-I119/H119*IF(MONTH(G119)>6,0.5,0)))))","v":0},{"$f":"IF(SUM(I119,J119)=0,1,1-K119/SUM(I119,J119))","v":1},{"$f":"(J119+I119-O119)*P119","v":0},{"$f":"MAX(0,(Y119+H119-wST.Jahr+IF(AND(Y119<>wST.Jahr,MONTH(G119)>6),0.5,0))*IF(AND(Y119=wST.Jahr,MONTH(G119)>6),2,1))","v":0},{"$f":"T119+U119","v":0},{"$f":"IF(R119=0,0,IF(Y119>wST.Jahr,0,MAX(0,MIN(Q119,Q119/R119))))","v":0},{"$f":"(J119+I119-O119)*(1-P119)","v":0},{"$f":"MIN(I119+J119,O119+T119+U119)","v":0},{"$f":"IF(Y119>wST.Jahr,0,I119+J119-V119)","v":0},{"$f":"IF(C119=0,0,IF(VALUE(LEFT(C119,3))=wST.Ansatz,1,0))","v":0},{"$f":"YEAR(G119)","v":1900},{"$f":"IF(Y119>wST.Jahr-1,0,I119*X119)","v":0},null,{"$f":"IF($L119=AB$6,$S119,)","v":0},0,0,{"$f":"IF($L119=AE$6,$W119,)","v":0},0,0]
[false,null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T120+U120","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[false,null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,0,0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X122>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,0,0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X123>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,0,0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X124>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,0,0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X125>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T125+U125","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X126>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T126+U126","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X127>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T127+U127","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X128>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T128+U128","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X129>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T129+U129","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X130>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T130+U130","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X131>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T131+U131","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X132>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T132+U132","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X133>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T133+U133","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X134>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T134+U134","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X135>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T135+U135","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X136>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T136+U136","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X137>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T137+U137","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X138>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T138+U138","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X139>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T139+U139","v":0},0,0,0,0,0,1900,0,null,{"$f":"IF($L139=AB$6,$S139,)","v":0},0,0,{"$f":"IF($L139=AE$6,$W139,)","v":0},0,0]
[{"$f":"X140>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T140+U140","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X141>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T141+U141","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X142>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T142+U142","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X143>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T143+U143","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X144>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T144+U144","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X145>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T145+U145","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X146>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T146+U146","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X147>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T147+U147","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X148>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T148+U148","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X149>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T149+U149","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X150>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T150+U150","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X151>0","v":false},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(L151=\"\",C151=\"\"),\"\",IF(AND(C151<>\"\",L151=\"\"),\"Keine Zuordnung\",IF(OR(L151=$AB$6,L151=$AC$6,L151=$AD$6),\"OK\",\"Falsche Kostenstelle\")))","v":""},{"$f":"IF(AND(Y151+H151<=wST.Jahr,J151<>0,NOT(ISBLANK(H151))),\"Zugang ungültig!\",IF(Y151>wST.Jahr,0,SUM(I151,J151,-K151)))","v":0},{"$f":"IF(H151=0,0,IF(Y151>=wST.Jahr,0,MAX(0,MIN(I151,I151/H151*(wST.Jahr-Y151)-I151/H151*IF(MONTH(G151)>6,0.5,0)))))","v":0},{"$f":"IF(SUM(I151,J151)=0,1,1-K151/SUM(I151,J151))","v":1},{"$f":"(J151+I151-O151)*P151","v":0},{"$f":"MAX(0,(Y151+H151-wST.Jahr+IF(AND(Y151<>wST.Jahr,MONTH(G151)>6),0.5,0))*IF(AND(Y151=wST.Jahr,MONTH(G151)>6),2,1))","v":0},{"$f":"T151+U151","v":0},0,{"$f":"(J151+I151-O151)*(1-P151)","v":0},{"$f":"MIN(I151+J151,O151+T151+U151)","v":0},{"$f":"IF(Y151>wST.Jahr,0,I151+J151-V151)","v":0},{"$f":"IF(C151=0,0,IF(VALUE(LEFT(C151,3))=wST.Ansatz,1,0))","v":0},{"$f":"YEAR(G151)","v":1900},{"$f":"IF(Y151>wST.Jahr-1,0,I151*X151)","v":0},null,0,0,0,0,0,0]
[{"$f":"X152>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T152+U152","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X153>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T153+U153","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X154>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T154+U154","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X155>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T155+U155","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X156>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T156+U156","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X157>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T157+U157","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X158>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T158+U158","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X159>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T159+U159","v":0},0,0,0,0,0,1900,0,null,{"$f":"IF($L159=AB$6,$S159,)","v":0},0,0,{"$f":"IF($L159=AE$6,$W159,)","v":0},0,0]
[{"$f":"X160>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T160+U160","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X161>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T161+U161","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X162>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T162+U162","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X163>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T163+U163","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X164>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T164+U164","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X165>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T165+U165","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X166>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T166+U166","v":0},{"$f":"IF(R166=0,0,IF(Y166>wST.Jahr,0,MAX(0,MIN(Q166,Q166/R166))))","v":0},0,0,0,0,1900,0,null,0,0,0,0,0,0]
[false,null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,0,0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"A117","v":false}]
[{"$f":"N169>0","v":false},"INTERESSENTENBEITRÄGE",null,null,null,null,null,null,{"$f":"I170","v":0},{"$f":"J170","v":0},{"$f":"K170","v":0},null,null,{"$f":"N170","v":0},{"$f":"O170","v":0},null,null,null,{"$f":"S170","v":0},{"$f":"T170","v":0},null,{"$f":"V170","v":0},{"$f":"W170","v":0}]
[{"$f":"N170>0","v":false},"Interessentenbeiträge",null,null,null,null,null,null,{"$f":"SUMPRODUCT(I171:I209,$X171:$X209)","v":0},{"$f":"SUMPRODUCT(J171:J209,$X171:$X209)","v":0},{"$f":"SUMPRODUCT(K171:K209,$X171:$X209)","v":0},null,null,{"$f":"SUMPRODUCT(N171:N209,$X171:$X209)","v":0},{"$f":"SUMPRODUCT(O171:O209,$X171:$X209)","v":0},null,null,null,{"$f":"SUMPRODUCT(S171:S209,$X171:$X209)","v":0},{"$f":"SUMPRODUCT(T171:T209,$X171:$X209)","v":0},null,{"$f":"SUMPRODUCT(V171:V209,$X171:$X209)","v":0},{"$f":"SUMPRODUCT(W171:W209,$X171:$X209)","v":0},{"$f":"IF(C170=0,0,IF(VALUE(LEFT(C170,3))=wST.Ansatz,1,0))","v":0},null,{"$f":"SUM(Z171:Z209)","v":0}]
[{"$f":"X171>0","v":false},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(L171=\"\",C171=\"\"),\"\",IF(AND(C171<>\"\",L171=\"\"),\"Keine Zuordnung\",IF(OR(L171=$AB$6,L171=$AC$6,L171=$AD$6),\"OK\",\"Falsche Kostenstelle\")))","v":""},{"$f":"IF(AND(Y171+H171<=wST.Jahr,J171<>0,NOT(ISBLANK(H171))),\"Zugang ungültig!\",IF(Y171>wST.Jahr,0,SUM(I171,J171,-K171)))","v":0},{"$f":"IF(H171=0,0,IF(Y171>=wST.Jahr,0,MAX(0,MIN(I171,I171/H171*(wST.Jahr-Y171)-I171/H171*IF(MONTH(G171)>6,0.5,0)))))","v":0},{"$f":"IF(SUM(I171,J171)=0,1,1-K171/SUM(I171,J171))","v":1},{"$f":"(J171+I171-O171)*P171","v":0},{"$f":"MAX(0,(Y171+H171-wST.Jahr+IF(AND(Y171<>wST.Jahr,MONTH(G171)>6),0.5,0))*IF(AND(Y171=wST.Jahr,MONTH(G171)>6),2,1))","v":0},{"$f":"T171+U171","v":0},{"$f":"IF(R171=0,0,IF(Y171>wST.Jahr,0,MAX(0,MIN(Q171,Q171/R171))))","v":0},{"$f":"(J171+I171-O171)*(1-P171)","v":0},{"$f":"MIN(I171+J171,O171+T171+U171)","v":0},{"$f":"IF(Y171>wST.Jahr,0,I171+J171-V171)","v":0},0,{"$f":"YEAR(G171)","v":1900},{"$f":"IF(Y171>wST.Jahr-1,0,I171*X171)","v":0},null,{"$f":"IF($L171=AB$6,$S171,)","v":0},0,0,{"$f":"IF($L171=AE$6,$W171,)","v":0},0,0]
[false,null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,0,0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[false,null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,0,0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[false,null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T174+U174","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[false,null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T175+U175","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[false,null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T176+U176","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[false,null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T177+U177","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[false,null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T178+U178","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[false,null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T179+U179","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X180>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T180+U180","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X181>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T181+U181","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X182>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T182+U182","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X183>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T183+U183","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X184>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T184+U184","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X185>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T185+U185","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X186>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T186+U186","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X187>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T187+U187","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X188>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T188+U188","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X189>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T189+U189","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X190>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T190+U190","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X191>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T191+U191","v":0},0,0,0,0,0,1900,0,null,{"$f":"IF($L191=AB$6,$S191,)","v":0},0,0,{"$f":"IF($L191=AE$6,$W191,)","v":0},0,0]
[{"$f":"X192>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T192+U192","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X193>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T193+U193","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X194>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T194+U194","v":0},{"$f":"IF(R194=0,0,IF(Y194>wST.Jahr,0,MAX(0,MIN(Q194,Q194/R194))))","v":0},0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X195>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T195+U195","v":0},{"$f":"IF(R195=0,0,IF(Y195>wST.Jahr,0,MAX(0,MIN(Q195,Q195/R195))))","v":0},0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X196>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T196+U196","v":0},{"$f":"IF(R196=0,0,IF(Y196>wST.Jahr,0,MAX(0,MIN(Q196,Q196/R196))))","v":0},0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X197>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T197+U197","v":0},{"$f":"IF(R197=0,0,IF(Y197>wST.Jahr,0,MAX(0,MIN(Q197,Q197/R197))))","v":0},0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X198>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T198+U198","v":0},{"$f":"IF(R198=0,0,IF(Y198>wST.Jahr,0,MAX(0,MIN(Q198,Q198/R198))))","v":0},0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X199>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T199+U199","v":0},{"$f":"IF(R199=0,0,IF(Y199>wST.Jahr,0,MAX(0,MIN(Q199,Q199/R199))))","v":0},0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X200>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T200+U200","v":0},{"$f":"IF(R200=0,0,IF(Y200>wST.Jahr,0,MAX(0,MIN(Q200,Q200/R200))))","v":0},0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X201>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T201+U201","v":0},{"$f":"IF(R201=0,0,IF(Y201>wST.Jahr,0,MAX(0,MIN(Q201,Q201/R201))))","v":0},0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X202>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T202+U202","v":0},{"$f":"IF(R202=0,0,IF(Y202>wST.Jahr,0,MAX(0,MIN(Q202,Q202/R202))))","v":0},0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X203>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T203+U203","v":0},{"$f":"IF(R203=0,0,IF(Y203>wST.Jahr,0,MAX(0,MIN(Q203,Q203/R203))))","v":0},0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X204>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T204+U204","v":0},{"$f":"IF(R204=0,0,IF(Y204>wST.Jahr,0,MAX(0,MIN(Q204,Q204/R204))))","v":0},0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X205>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T205+U205","v":0},{"$f":"IF(R205=0,0,IF(Y205>wST.Jahr,0,MAX(0,MIN(Q205,Q205/R205))))","v":0},0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X206>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T206+U206","v":0},{"$f":"IF(R206=0,0,IF(Y206>wST.Jahr,0,MAX(0,MIN(Q206,Q206/R206))))","v":0},0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X207>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T207+U207","v":0},{"$f":"IF(R207=0,0,IF(Y207>wST.Jahr,0,MAX(0,MIN(Q207,Q207/R207))))","v":0},0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X208>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T208+U208","v":0},{"$f":"IF(R208=0,0,IF(Y208>wST.Jahr,0,MAX(0,MIN(Q208,Q208/R208))))","v":0},0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"X209>0","v":false},null,null,null,null,null,null,null,null,null,null,null,"",0,0,1,0,0,{"$f":"T209+U209","v":0},0,0,0,0,0,1900,0,null,0,0,0,0,0,0]
[{"$f":"A169","v":false}]
["Ende"]
[{"$f":"SUM(S212:S212)<>0","v":false},null,"GESAMTSUMME ALLER ANLAGEN",null,null,null,null,null,{"$f":"I109+I97+I90+I76+I69+I7","v":0},{"$f":"J109+J97+J90+J76+J69+J7","v":0},{"$f":"K109+K97+K90+K76+K69+K7","v":0},null,null,{"$f":"N109+N97+N90+N76+N69+N7","v":0},null,null,null,null,{"$f":"S109+S97+S90+S76+S69+S7","v":0},{"$f":"SUM(T7,T69,T76,T90,T97,T109,T117,T169)","v":0},null,{"$f":"V109+V97+V90+V76+V69+V7","v":0},{"$f":"W109+W97+W90+W76+W69+W7","v":0}]
[{"$f":"SUM(S213:S213)<>0","v":false}]
[true,null,"TEILERGEBNIS ANLAGEN",null,null,null,null,null,{"$f":"SUBTOTAL(9,I111:I115,I105:I108,I99:I103,I92:I95,I78:I88,I71:I74,I64:I67,I27:I62,I21:I25,I16:I19,I9:I14)","v":0},{"$f":"SUBTOTAL(9,J111:J115,J105:J108,J99:J103,J92:J95,J78:J88,J71:J74,J64:J67,J27:J62,J21:J25,J16:J19,J9:J14)","v":0},{"$f":"SUBTOTAL(9,K111:K115,K105:K108,K99:K103,K92:K95,K78:K88,K71:K74,K64:K67,K27:K62,K21:K25,K16:K19,K9:K14)","v":0},null,null,{"$f":"SUBTOTAL(9,N111:N115,N105:N108,N99:N103,N92:N95,N78:N88,N71:N74,N64:N67,N27:N62,N21:N25,N16:N19,N9:N14)","v":0},{"$f":"SUBTOTAL(9,O111:O115,#REF!,#REF!,O105:O108,O99:O103,O92:O95,O78:O88,O71:O74,O64:O67,O27:O62,O21:O25,O16:O19,O9:O14)","v":{"$error":"#REF!"}},{"$f":"SUBTOTAL(9,P111:P115,#REF!,#REF!,P105:P108,P99:P103,P92:P95,P78:P88,P71:P74,P64:P67,P27:P62,P21:P25,P16:P19,P9:P14)","v":{"$error":"#REF!"}},{"$f":"SUBTOTAL(9,Q111:Q115,#REF!,#REF!,Q105:Q108,Q99:Q103,Q92:Q95,Q78:Q88,Q71:Q74,Q64:Q67,Q27:Q62,Q21:Q25,Q16:Q19,Q9:Q14)","v":{"$error":"#REF!"}},{"$f":"SUBTOTAL(9,R111:R115,#REF!,#REF!,R105:R108,R99:R103,R92:R95,R78:R88,R71:R74,R64:R67,R27:R62,R21:R25,R16:R19,R9:R14)","v":{"$error":"#REF!"}},{"$f":"SUBTOTAL(9,S111:S115,S105:S108,S99:S103,S92:S95,S78:S88,S71:S74,S64:S67,S27:S62,S21:S25,S16:S19,S9:S14)","v":0},{"$f":"SUBTOTAL(9,T111:T115,#REF!,#REF!,T105:T108,T99:T103,T92:T95,T78:T88,T71:T74,T64:T67,T27:T62,T21:T25,T16:T19,T9:T14)","v":{"$error":"#REF!"}},{"$f":"SUBTOTAL(9,U111:U115,#REF!,#REF!,U105:U108,U99:U103,U92:U95,U78:U88,U71:U74,U64:U67,U27:U62,U21:U25,U16:U19,U9:U14)","v":{"$error":"#REF!"}},{"$f":"SUBTOTAL(9,V111:V115,V105:V108,V99:V103,V92:V95,V78:V88,V71:V74,V64:V67,V27:V62,V21:V25,V16:V19,V9:V14)","v":0},{"$f":"SUBTOTAL(9,W111:W115,W105:W108,W99:W103,W92:W95,W78:W88,W71:W74,W64:W67,W27:W62,W21:W25,W16:W19,W9:W14)","v":0}]
[true,null,"TEILERGEBNIS SUBVENTIONEN",null,null,null,null,null,{"$f":"SUBTOTAL(9,I119:I167)","v":0},0,0,null,null,0,0,49,0,0,0,0,0,0,0]
[true,null,"TEILERGEBNIS INTERESSENTENBEITRÄGE",null,null,null,null,null,{"$f":"SUBTOTAL(9,I171:I209)","v":0},0,0,null,null,0,0,39,0,0,0,0,0,0,0]

{"sheet":"Schulden","index":4,"n_rows":115,"n_cols":22,"rows_kept":115,"cut":false,"hidden":false,"merged":[[5,16,5,18],[5,19,5,21]]}
[false,true,"Ende"]
[false,"Anlagen","001.00"]
[false,"Ende"]
[true,{"$f":"CONCATENATE(\"Nachweis über den Schuldenstand Wasserversorgung per \"&TEXT(wST.PeriodeEnde,\"T. MMMM JJJJ\")&\"   KLR-Ebene: \"&wST.ORT)","v":"Nachweis über den Schuldenstand Wasserversorgung per 31. Dezember 2021   KLR-Ebene: "}]
[true]
[true,"Konto","Ansatz","Bezeichnung / Zweck / Darlehensgeber / Darlehensnummer","Laufzeitende (TT.MM.JJJJ)","Darlehensbetrag bei Aufnahme",{"$f":"\"Schuldenstand per \"&TEXT(wST.PeriodeAnfang-1,\"T.M.JJJJ\")","v":"Schuldenstand per 31.12.2020"},{"$f":"\"Zugänge im Jahr \"&TEXT(wST.PeriodeAnfang,\"JJJJ\")","v":"Zugänge im Jahr 2021"},{"$f":"\"Abgänge im Jahr \"&TEXT(wST.PeriodeAnfang,\"JJJJ\")","v":"Abgänge im Jahr 2021"},"Kostenstelle für KLR","Kontrolle Kosten-stelle",{"$f":"\"Schuldenstand per \"&TEXT(wST.PeriodeEnde,\"T.M.JJJJ\")","v":"Schuldenstand per 31.12.2021"},null,null,null,"Zuordnung Anlagen-zusammenfassung","Tilgung",null,null,"Schuldenstand"]
[true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Verteilung","Gewinnung","Verwaltung","Verteilung","Gewinnung","Verwaltung"]
[{"$f":"OR(A9,A13,A17,A21,A25,A29,A33,A49,A53,A58)","v":false},31,"LEASING",null,null,{"$f":"SUM(F9,F13)","v":0},{"$f":"SUM(G9,G13)","v":0},{"$f":"SUM(H9,H13)","v":0},{"$f":"SUM(I9,I13)","v":0},null,null,{"$f":"SUM(L9,L13)","v":0}]
[{"$f":"OR(A10:A12)","v":false},310,"Verbindlichkeiten aus Finanzierungsleasing",null,null,{"$f":"SUMPRODUCT(F10:F12,$M10:$M12)","v":0},{"$f":"SUMPRODUCT(G10:G12,$M10:$M12)","v":0},{"$f":"SUMPRODUCT(H10:H12,$M10:$M12)","v":0},{"$f":"SUMPRODUCT(I10:I12,$M10:$M12)","v":0},null,null,{"$f":"SUM(G9,H9,-I9)","v":0}]
[{"$f":"M10>0","v":false},null,null,null,null,null,0,null,null,null,{"$f":"IF(AND(J10=\"\",C10=\"\"),\"\",IF(AND(C10<>\"\",J10=\"\"),\"Keine Zuordnung\",IF(OR(J10=$Q$7,J10=$R$7,J10=$S$7),\"OK\",\"Falsche Kostenstelle\")))","v":""},0,{"$f":"IF(C10=0,0,IF(VALUE(LEFT(C10,3))=wST.Ansatz,1,0))","v":0},{"$f":"IF(C10=0,0,VALUE(LEFT(C10,3)))","v":0},null,null,{"$f":"IF($J10=Q$7,$I10-$H10,)","v":0},0,0,{"$f":"IF($J10=T$7,$L10,)","v":0},0,0]
[{"$f":"M11>0","v":false},null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(J11=\"\",C11=\"\"),\"\",IF(AND(C11<>\"\",J11=\"\"),\"Keine Zuordnung\",IF(OR(J11=$Q$7,J11=$R$7,J11=$S$7),\"OK\",\"Falsche Kostenstelle\")))","v":""},{"$f":"SUM(G11,H11,-I11)","v":0},{"$f":"IF(C11=0,0,IF(VALUE(LEFT(C11,3))=wST.Ansatz,1,0))","v":0},{"$f":"IF(C11=0,0,VALUE(LEFT(C11,3)))","v":0},null,"Caddy",0,0,0,0,0,0]
[{"$f":"M12>0","v":false},null,null,null,null,null,0,null,null,null,{"$f":"IF(AND(J12=\"\",C12=\"\"),\"\",IF(AND(C12<>\"\",J12=\"\"),\"Keine Zuordnung\",IF(OR(J12=$Q$7,J12=$R$7,J12=$S$7),\"OK\",\"Falsche Kostenstelle\")))","v":""},0,{"$f":"IF(C12=0,0,IF(VALUE(LEFT(C12,3))=wST.Ansatz,1,0))","v":0},{"$f":"IF(C12=0,0,VALUE(LEFT(C12,3)))","v":0},null,null,0,0,0,0,0,0]
[{"$f":"OR(A14:A16)","v":false},311,"Forderungskauf (Schuldeinlösung)",null,null,{"$f":"SUMPRODUCT(F14:F16,$M14:$M16)","v":0},{"$f":"SUMPRODUCT(G14:G16,$M14:$M16)","v":0},{"$f":"SUMPRODUCT(H14:H16,$M14:$M16)","v":0},{"$f":"SUMPRODUCT(I14:I16,$M14:$M16)","v":0},null,null,0]
[{"$f":"M14>0","v":false},null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(J14=\"\",C14=\"\"),\"\",IF(AND(C14<>\"\",J14=\"\"),\"Keine Zuordnung\",IF(OR(J14=$Q$7,J14=$R$7,J14=$S$7),\"OK\",\"Falsche Kostenstelle\")))","v":""},0,{"$f":"IF(C14=0,0,IF(VALUE(LEFT(C14,3))=wST.Ansatz,1,0))","v":0},{"$f":"IF(C14=0,0,VALUE(LEFT(C14,3)))","v":0},null,null,{"$f":"IF($J14=Q$7,$I14-$H14,)","v":0},0,0,{"$f":"IF($J14=T$7,$L14,)","v":0},0,0]
[false,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(J15=\"\",C15=\"\"),\"\",IF(AND(C15<>\"\",J15=\"\"),\"Keine Zuordnung\",IF(OR(J15=$Q$7,J15=$R$7,J15=$S$7),\"OK\",\"Falsche Kostenstelle\")))","v":""},0,0,0,null,null,0,0,0,0,0,0]
[false,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(J16=\"\",C16=\"\"),\"\",IF(AND(C16<>\"\",J16=\"\"),\"Keine Zuordnung\",IF(OR(J16=$Q$7,J16=$R$7,J16=$S$7),\"OK\",\"Falsche Kostenstelle\")))","v":""},0,0,0,null,null,0,0,0,0,0,0]
[{"$f":"OR(A18,A22,A26,A30,A34,A38,A42,A59,A63,A67)","v":false},34,"INVESTITIONSDARLEHEN",null,null,{"$f":"SUM(F18,F22,F26,F30,F34,F38,F42,F59,F63,F67)","v":0},{"$f":"SUM(G18,G22,G26,G30,G34,G38,G42,G59,G63,G67)","v":0},{"$f":"SUM(H18,H22,H26,H30,H34,H38,H42,H59,H63,H67)","v":0},{"$f":"SUM(I18,I22,I26,I30,I34,I38,I42,I59,I63,I67)","v":0},null,null,{"$f":"SUM(L18,L22,L26,L30,L34,L38,L42,L59,L63,L67)","v":0}]
[{"$f":"OR(A19:A21)","v":false},340,"Investitionsdarlehen von Bund, Bundesfonds und Bundeskammern",null,null,{"$f":"SUMPRODUCT(F19:F21,$M19:$M21)","v":0},{"$f":"SUMPRODUCT(G19:G21,$M19:$M21)","v":0},{"$f":"SUMPRODUCT(H19:H21,$M19:$M21)","v":0},{"$f":"SUMPRODUCT(I19:I21,$M19:$M21)","v":0},null,null,{"$f":"SUM(G18,H18,-I18)","v":0}]
[{"$f":"M19>0","v":false},null,null,null,null,null,0,null,null,null,{"$f":"IF(AND(J19=\"\",C19=\"\"),\"\",IF(AND(C19<>\"\",J19=\"\"),\"Keine Zuordnung\",IF(OR(J19=$Q$7,J19=$R$7,J19=$S$7),\"OK\",\"Falsche Kostenstelle\")))","v":""},0,{"$f":"IF(C19=0,0,IF(VALUE(LEFT(C19,3))=wST.Ansatz,1,0))","v":0},{"$f":"IF(C19=0,0,VALUE(LEFT(C19,3)))","v":0},null,null,{"$f":"IF($J19=Q$7,$I19-$H19,)","v":0},0,0,{"$f":"IF($J19=T$7,$L19,)","v":0},0,0]
[{"$f":"M20>0","v":false},null,null,null,null,null,0,null,null,null,{"$f":"IF(AND(J20=\"\",C20=\"\"),\"\",IF(AND(C20<>\"\",J20=\"\"),\"Keine Zuordnung\",IF(OR(J20=$Q$7,J20=$R$7,J20=$S$7),\"OK\",\"Falsche Kostenstelle\")))","v":""},{"$f":"SUM(G20,H20,-I20)","v":0},{"$f":"IF(C20=0,0,IF(VALUE(LEFT(C20,3))=wST.Ansatz,1,0))","v":0},{"$f":"IF(C20=0,0,VALUE(LEFT(C20,3)))","v":0},null,null,0,0,0,0,0,0]
[{"$f":"M21>0","v":false},null,null,null,null,null,0,null,null,null,{"$f":"IF(AND(J21=\"\",C21=\"\"),\"\",IF(AND(C21<>\"\",J21=\"\"),\"Keine Zuordnung\",IF(OR(J21=$Q$7,J21=$R$7,J21=$S$7),\"OK\",\"Falsche Kostenstelle\")))","v":""},0,{"$f":"IF(C21=0,0,IF(VALUE(LEFT(C21,3))=wST.Ansatz,1,0))","v":0},{"$f":"IF(C21=0,0,VALUE(LEFT(C21,3)))","v":0},null,null,0,0,0,0,0,0]
[{"$f":"OR(A23:A25)","v":false},341,"Investitionsdarlehen von Ländern, Landesfonds und Landeskammern",null,null,{"$f":"SUMPRODUCT(F23:F25,$M23:$M25)","v":0},{"$f":"SUMPRODUCT(G23:G25,$M23:$M25)","v":0},{"$f":"SUMPRODUCT(H23:H25,$M23:$M25)","v":0},{"$f":"SUMPRODUCT(I23:I25,$M23:$M25)","v":0},null,null,0]
[{"$f":"M23>0","v":false},null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(J23=\"\",C23=\"\"),\"\",IF(AND(C23<>\"\",J23=\"\"),\"Keine Zuordnung\",IF(OR(J23=$Q$7,J23=$R$7,J23=$S$7),\"OK\",\"Falsche Kostenstelle\")))","v":""},0,{"$f":"IF(C23=0,0,IF(VALUE(LEFT(C23,3))=wST.Ansatz,1,0))","v":0},{"$f":"IF(C23=0,0,VALUE(LEFT(C23,3)))","v":0},null,null,{"$f":"IF($J23=Q$7,$I23-$H23,)","v":0},0,0,{"$f":"IF($J23=T$7,$L23,)","v":0},0,0]
[false,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(J24=\"\",C24=\"\"),\"\",IF(AND(C24<>\"\",J24=\"\"),\"Keine Zuordnung\",IF(OR(J24=$Q$7,J24=$R$7,J24=$S$7),\"OK\",\"Falsche Kostenstelle\")))","v":""},0,0,0,null,null,0,0,0,0,0,0]
[false,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(J25=\"\",C25=\"\"),\"\",IF(AND(C25<>\"\",J25=\"\"),\"Keine Zuordnung\",IF(OR(J25=$Q$7,J25=$R$7,J25=$S$7),\"OK\",\"Falsche Kostenstelle\")))","v":""},0,0,0,null,null,0,0,0,0,0,0]
[{"$f":"OR(A27:A29)","v":false},342,"Investitionsdarlehen v. Gemeinden, Gdeverb. (o. marktb. Tätigk.) und Gdefonds",null,null,{"$f":"SUMPRODUCT(F27:F29,$M27:$M29)","v":0},{"$f":"SUMPRODUCT(G27:G29,$M27:$M29)","v":0},{"$f":"SUMPRODUCT(H27:H29,$M27:$M29)","v":0},{"$f":"SUMPRODUCT(I27:I29,$M27:$M29)","v":0},null,null,0]
[{"$f":"M27>0","v":false},null,null,null,null,null,0,null,null,null,{"$f":"IF(AND(J27=\"\",C27=\"\"),\"\",IF(AND(C27<>\"\",J27=\"\"),\"Keine Zuordnung\",IF(OR(J27=$Q$7,J27=$R$7,J27=$S$7),\"OK\",\"Falsche Kostenstelle\")))","v":""},0,{"$f":"IF(C27=0,0,IF(VALUE(LEFT(C27,3))=wST.Ansatz,1,0))","v":0},{"$f":"IF(C27=0,0,VALUE(LEFT(C27,3)))","v":0},null,null,{"$f":"IF($J27=Q$7,$I27-$H27,)","v":0},0,0,{"$f":"IF($J27=T$7,$L27,)","v":0},0,0]
[{"$f":"M28>0","v":false},null,null,null,null,null,0,null,null,null,{"$f":"IF(AND(J28=\"\",C28=\"\"),\"\",IF(AND(C28<>\"\",J28=\"\"),\"Keine Zuordnung\",IF(OR(J28=$Q$7,J28=$R$7,J28=$S$7),\"OK\",\"Falsche Kostenstelle\")))","v":""},0,{"$f":"IF(C28=0,0,IF(VALUE(LEFT(C28,3))=wST.Ansatz,1,0))","v":0},{"$f":"IF(C28=0,0,VALUE(LEFT(C28,3)))","v":0},null,null,0,0,0,0,0,0]
[{"$f":"M29>0","v":false},null,null,null,null,null,0,null,null,null,{"$f":"IF(AND(J29=\"\",C29=\"\"),\"\",IF(AND(C29<>\"\",J29=\"\"),\"Keine Zuordnung\",IF(OR(J29=$Q$7,J29=$R$7,J29=$S$7),\"OK\",\"Falsche Kostenstelle\")))","v":""},0,{"$f":"IF(C29=0,0,IF(VALUE(LEFT(C29,3))=wST.Ansatz,1,0))","v":0},{"$f":"IF(C29=0,0,VALUE(LEFT(C29,3)))","v":0},null,null,0,0,0,0,0,0]
[{"$f":"OR(A31:A33)","v":false},343,"Investitionsdarlehen von Sozialversicherungsträgern",null,null,{"$f":"SUMPRODUCT(F31:F33,$M31:$M33)","v":0},{"$f":"SUMPRODUCT(G31:G33,$M31:$M33)","v":0},{"$f":"SUMPRODUCT(H31:H33,$M31:$M33)","v":0},{"$f":"SUMPRODUCT(I31:I33,$M31:$M33)","v":0},null,null,0]
[{"$f":"M31>0","v":false},null,null,null,null,null,0,null,null,null,{"$f":"IF(AND(J31=\"\",C31=\"\"),\"\",IF(AND(C31<>\"\",J31=\"\"),\"Keine Zuordnung\",IF(OR(J31=$Q$7,J31=$R$7,J31=$S$7),\"OK\",\"Falsche Kostenstelle\")))","v":""},0,{"$f":"IF(C31=0,0,IF(VALUE(LEFT(C31,3))=wST.Ansatz,1,0))","v":0},{"$f":"IF(C31=0,0,VALUE(LEFT(C31,3)))","v":0},null,null,{"$f":"IF($J31=Q$7,$I31-$H31,)","v":0},0,0,{"$f":"IF($J31=T$7,$L31,)","v":0},0,0]
[{"$f":"M32>0","v":false},null,null,null,null,null,0,null,null,null,{"$f":"IF(AND(J32=\"\",C32=\"\"),\"\",IF(AND(C32<>\"\",J32=\"\"),\"Keine Zuordnung\",IF(OR(J32=$Q$7,J32=$R$7,J32=$S$7),\"OK\",\"Falsche Kostenstelle\")))","v":""},0,{"$f":"IF(C32=0,0,IF(VALUE(LEFT(C32,3))=wST.Ansatz,1,0))","v":0},{"$f":"IF(C32=0,0,VALUE(LEFT(C32,3)))","v":0},null,null,0,0,0,0,0,0]
[{"$f":"M33>0","v":false},null,null,null,null,null,0,null,null,null,{"$f":"IF(AND(J33=\"\",C33=\"\"),\"\",IF(AND(C33<>\"\",J33=\"\"),\"Keine Zuordnung\",IF(OR(J33=$Q$7,J33=$R$7,J33=$S$7),\"OK\",\"Falsche Kostenstelle\")))","v":""},0,{"$f":"IF(C33=0,0,IF(VALUE(LEFT(C33,3))=wST.Ansatz,1,0))","v":0},{"$f":"IF(C33=0,0,VALUE(LEFT(C33,3)))","v":0},null,null,0,0,0,0,0,0]
[{"$f":"OR(A35:A37)","v":false},344,"Investitionsdarlehen von sonstigen Trägern des öffentlichen Rechtes",null,null,{"$f":"SUMPRODUCT(F35:F37,$M35:$M37)","v":0},{"$f":"SUMPRODUCT(G35:G37,$M35:$M37)","v":0},{"$f":"SUMPRODUCT(H35:H37,$M35:$M37)","v":0},{"$f":"SUMPRODUCT(I35:I37,$M35:$M37)","v":0},null,null,0]
[{"$f":"M35>0","v":false},null,null,null,null,null,0,null,null,null,{"$f":"IF(AND(J35=\"\",C35=\"\"),\"\",IF(AND(C35<>\"\",J35=\"\"),\"Keine Zuordnung\",IF(OR(J35=$Q$7,J35=$R$7,J35=$S$7),\"OK\",\"Falsche Kostenstelle\")))","v":""},0,{"$f":"IF(C35=0,0,IF(VALUE(LEFT(C35,3))=wST.Ansatz,1,0))","v":0},{"$f":"IF(C35=0,0,VALUE(LEFT(C35,3)))","v":0},null,null,{"$f":"IF($J35=Q$7,$I35-$H35,)","v":0},0,0,{"$f":"IF($J35=T$7,$L35,)","v":0},0,0]
[{"$f":"M36>0","v":false},null,null,null,null,null,0,null,null,null,{"$f":"IF(AND(J36=\"\",C36=\"\"),\"\",IF(AND(C36<>\"\",J36=\"\"),\"Keine Zuordnung\",IF(OR(J36=$Q$7,J36=$R$7,J36=$S$7),\"OK\",\"Falsche Kostenstelle\")))","v":""},0,{"$f":"IF(C36=0,0,IF(VALUE(LEFT(C36,3))=wST.Ansatz,1,0))","v":0},{"$f":"IF(C36=0,0,VALUE(LEFT(C36,3)))","v":0},null,null,0,0,0,0,0,0]
[{"$f":"M37>0","v":false},null,null,null,null,null,0,null,null,null,{"$f":"IF(AND(J37=\"\",C37=\"\"),\"\",IF(AND(C37<>\"\",J37=\"\"),\"Keine Zuordnung\",IF(OR(J37=$Q$7,J37=$R$7,J37=$S$7),\"OK\",\"Falsche Kostenstelle\")))","v":""},0,{"$f":"IF(C37=0,0,IF(VALUE(LEFT(C37,3))=wST.Ansatz,1,0))","v":0},{"$f":"IF(C37=0,0,VALUE(LEFT(C37,3)))","v":0},null,null,0,0,0,0,0,0]
[{"$f":"OR(A39:A41)","v":false},345,"Investitionsdarlehen von Beteiligungen",null,null,{"$f":"SUMPRODUCT(F39:F41,$M39:$M41)","v":0},{"$f":"SUMPRODUCT(G39:G41,$M39:$M41)","v":0},{"$f":"SUMPRODUCT(H39:H41,$M39:$M41)","v":0},{"$f":"SUMPRODUCT(I39:I41,$M39:$M41)","v":0},null,null,0]
[{"$f":"M39>0","v":false},null,null,null,null,null,0,null,null,null,{"$f":"IF(AND(J39=\"\",C39=\"\"),\"\",IF(AND(C39<>\"\",J39=\"\"),\"Keine Zuordnung\",IF(OR(J39=$Q$7,J39=$R$7,J39=$S$7),\"OK\",\"Falsche Kostenstelle\")))","v":""},0,{"$f":"IF(C39=0,0,IF(VALUE(LEFT(C39,3))=wST.Ansatz,1,0))","v":0},{"$f":"IF(C39=0,0,VALUE(LEFT(C39,3)))","v":0},null,null,{"$f":"IF($J39=Q$7,$I39-$H39,)","v":0},0,0,{"$f":"IF($J39=T$7,$L39,)","v":0},0,0]
[{"$f":"M40>0","v":false},null,null,null,null,null,0,null,null,null,{"$f":"IF(AND(J40=\"\",C40=\"\"),\"\",IF(AND(C40<>\"\",J40=\"\"),\"Keine Zuordnung\",IF(OR(J40=$Q$7,J40=$R$7,J40=$S$7),\"OK\",\"Falsche Kostenstelle\")))","v":""},0,{"$f":"IF(C40=0,0,IF(VALUE(LEFT(C40,3))=wST.Ansatz,1,0))","v":0},{"$f":"IF(C40=0,0,VALUE(LEFT(C40,3)))","v":0},null,null,0,0,0,0,0,0]
[{"$f":"M41>0","v":false},null,null,null,null,null,0,null,null,null,{"$f":"IF(AND(J41=\"\",C41=\"\"),\"\",IF(AND(C41<>\"\",J41=\"\"),\"Keine Zuordnung\",IF(OR(J41=$Q$7,J41=$R$7,J41=$S$7),\"OK\",\"Falsche Kostenstelle\")))","v":""},0,{"$f":"IF(C41=0,0,IF(VALUE(LEFT(C41,3))=wST.Ansatz,1,0))","v":0},{"$f":"IF(C41=0,0,VALUE(LEFT(C41,3)))","v":0},null,null,0,0,0,0,0,0]
[{"$f":"OR(A43:A58)","v":false},346,"Investitionsdarlehen von Finanzunternehmen",null,null,{"$f":"SUMPRODUCT(F43:F58,$M43:$M58)","v":0},{"$f":"SUMPRODUCT(G43:G58,$M43:$M58)","v":0},{"$f":"SUMPRODUCT(H43:H58,$M43:$M58)","v":0},{"$f":"SUMPRODUCT(I43:I58,$M43:$M58)","v":0},null,null,0]
[{"$f":"M43>0","v":false},null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(J43=\"\",C43=\"\"),\"\",IF(AND(C43<>\"\",J43=\"\"),\"Keine Zuordnung\",IF(OR(J43=$Q$7,J43=$R$7,J43=$S$7),\"OK\",\"Falsche Kostenstelle\")))","v":""},0,{"$f":"IF(C43=0,0,IF(VALUE(LEFT(C43,3))=wST.Ansatz,1,0))","v":0},{"$f":"IF(C43=0,0,VALUE(LEFT(C43,3)))","v":0},null,null,{"$f":"IF($J43=Q$7,$I43-$H43,)","v":0},0,0,{"$f":"IF($J43=T$7,$L43,)","v":0},0,0]
[false,null,null,null,null,null,null,null,null,null,"",0,0,0,null,"BA 01",0,0,0,0,0,0]
[false,null,null,null,null,null,null,null,null,null,"",0,0,0,null,"BA 02",0,0,0,0,0,0]
[false,null,null,null,null,null,null,null,null,null,"",0,0,0,null,"BA 03",0,0,0,0,0,0]
[false,null,null,null,null,null,null,null,null,null,"",0,0,0,null,"BA 04",0,0,0,0,0,0]
[false,null,null,null,null,null,null,null,null,null,"",0,0,0,null,"BA 05",0,0,0,0,0,0]
[false,null,null,null,null,null,null,null,null,null,"",0,0,0,null,"BA 06",0,0,0,0,0,0]
[false,null,null,null,null,null,null,null,null,null,"",0,0,0,null,"BA 07",0,0,0,0,0,0]
[{"$f":"M51>0","v":false},null,null,null,null,null,null,null,null,null,"",0,{"$f":"IF(C51=0,0,IF(VALUE(LEFT(C51,3))=wST.Ansatz,1,0))","v":0},{"$f":"IF(C51=0,0,VALUE(LEFT(C51,3)))","v":0},null,"BA 08",0,0,0,0,0,0]
[false,null,null,null,null,null,null,null,null,null,"",0,0,0,null,"BA 09",0,0,0,0,0,0]
[{"$f":"M53>0","v":false},null,null,null,null,null,null,null,null,null,"",{"$f":"SUM(G53,H53,-I53)","v":0},{"$f":"IF(C53=0,0,IF(VALUE(LEFT(C53,3))=wST.Ansatz,1,0))","v":0},{"$f":"IF(C53=0,0,VALUE(LEFT(C53,3)))","v":0},null,null,0,0,0,0,0,0]
[{"$f":"M54>0","v":false},null,null,null,null,null,0,null,null,null,"",{"$f":"SUM(G54,H54,-I54)","v":0},{"$f":"IF(C54=0,0,IF(VALUE(LEFT(C54,3))=wST.Ansatz,1,0))","v":0},{"$f":"IF(C54=0,0,VALUE(LEFT(C54,3)))","v":0},null,null,0,0,0,0,0,0]
[{"$f":"M55>0","v":false},null,null,null,null,null,0,null,null,null,"",{"$f":"SUM(G55,H55,-I55)","v":0},{"$f":"IF(C55=0,0,IF(VALUE(LEFT(C55,3))=wST.Ansatz,1,0))","v":0},{"$f":"IF(C55=0,0,VALUE(LEFT(C55,3)))","v":0},null,null,0,0,0,0,0,0]
[{"$f":"M56>0","v":false},null,null,null,null,null,0,null,null,null,"",{"$f":"SUM(G56,H56,-I56)","v":0},{"$f":"IF(C56=0,0,IF(VALUE(LEFT(C56,3))=wST.Ansatz,1,0))","v":0},{"$f":"IF(C56=0,0,VALUE(LEFT(C56,3)))","v":0},null,null,0,0,0,0,0,0]
[{"$f":"M57>0","v":false},null,null,null,null,null,0,null,null,null,"",{"$f":"SUM(G57,H57,-I57)","v":0},{"$f":"IF(C57=0,0,IF(VALUE(LEFT(C57,3))=wST.Ansatz,1,0))","v":0},{"$f":"IF(C57=0,0,VALUE(LEFT(C57,3)))","v":0},null,null,0,0,0,0,0,0]
[{"$f":"M58>0","v":false},null,null,null,null,null,0,null,null,null,"",0,{"$f":"IF(C58=0,0,IF(VALUE(LEFT(C58,3))=wST.Ansatz,1,0))","v":0},{"$f":"IF(C58=0,0,VALUE(LEFT(C58,3)))","v":0},null,null,0,0,0,0,0,0]
[{"$f":"OR(A60:A62)","v":false},347,"Investitionsdarlehen von Unternehmen (ohne Finanzunternehmen) und anderen",null,null,{"$f":"SUMPRODUCT(F60:F62,$M60:$M62)","v":0},{"$f":"SUMPRODUCT(G60:G62,$M60:$M62)","v":0},{"$f":"SUMPRODUCT(H60:H62,$M60:$M62)","v":0},{"$f":"SUMPRODUCT(I60:I62,$M60:$M62)","v":0},null,null,{"$f":"SUM(G59,H59,-I59)","v":0}]
[{"$f":"M60>0","v":false},null,null,null,null,0,0,null,null,null,{"$f":"IF(AND(J60=\"\",C60=\"\"),\"\",IF(AND(C60<>\"\",J60=\"\"),\"Keine Zuordnung\",IF(OR(J60=$Q$7,J60=$R$7,J60=$S$7),\"OK\",\"Falsche Kostenstelle\")))","v":""},0,{"$f":"IF(C60=0,0,IF(VALUE(LEFT(C60,3))=wST.Ansatz,1,0))","v":0},{"$f":"IF(C60=0,0,VALUE(LEFT(C60,3)))","v":0},null,null,{"$f":"IF($J60=Q$7,$I60-$H60,)","v":0},0,0,{"$f":"IF($J60=T$7,$L60,)","v":0},0,0]
[{"$f":"M61>0","v":false},null,null,null,null,0,0,null,null,null,{"$f":"IF(AND(J61=\"\",C61=\"\"),\"\",IF(AND(C61<>\"\",J61=\"\"),\"Keine Zuordnung\",IF(OR(J61=$Q$7,J61=$R$7,J61=$S$7),\"OK\",\"Falsche Kostenstelle\")))","v":""},{"$f":"SUM(G61,H61,-I61)","v":0},{"$f":"IF(C61=0,0,IF(VALUE(LEFT(C61,3))=wST.Ansatz,1,0))","v":0},{"$f":"IF(C61=0,0,VALUE(LEFT(C61,3)))","v":0},null,null,0,0,0,0,0,0]
[{"$f":"M62>0","v":false},null,null,null,null,0,0,null,null,null,{"$f":"IF(AND(J62=\"\",C62=\"\"),\"\",IF(AND(C62<>\"\",J62=\"\"),\"Keine Zuordnung\",IF(OR(J62=$Q$7,J62=$R$7,J62=$S$7),\"OK\",\"Falsche Kostenstelle\")))","v":""},0,{"$f":"IF(C62=0,0,IF(VALUE(LEFT(C62,3))=wST.Ansatz,1,0))","v":0},{"$f":"IF(C62=0,0,VALUE(LEFT(C62,3)))","v":0},null,null,0,0,0,0,0,0]
[{"$f":"OR(A64:A66)","v":false},348,"Auslandsanleihen für Investitionszwecke",null,null,{"$f":"SUMPRODUCT(F64:F66,$M64:$M66)","v":0},{"$f":"SUMPRODUCT(G64:G66,$M64:$M66)","v":0},{"$f":"SUMPRODUCT(H64:H66,$M64:$M66)","v":0},{"$f":"SUMPRODUCT(I64:I66,$M64:$M66)","v":0},null,null,0]
[{"$f":"M64>0","v":false},null,null,null,null,0,0,null,null,null,{"$f":"IF(AND(J64=\"\",C64=\"\"),\"\",IF(AND(C64<>\"\",J64=\"\"),\"Keine Zuordnung\",IF(OR(J64=$Q$7,J64=$R$7,J64=$S$7),\"OK\",\"Falsche Kostenstelle\")))","v":""},0,{"$f":"IF(C64=0,0,IF(VALUE(LEFT(C64,3))=wST.Ansatz,1,0))","v":0},{"$f":"IF(C64=0,0,VALUE(LEFT(C64,3)))","v":0},null,null,{"$f":"IF($J64=Q$7,$I64-$H64,)","v":0},0,0,{"$f":"IF($J64=T$7,$L64,)","v":0},0,0]
[{"$f":"M65>0","v":false},null,null,null,null,0,0,null,null,null,{"$f":"IF(AND(J65=\"\",C65=\"\"),\"\",IF(AND(C65<>\"\",J65=\"\"),\"Keine Zuordnung\",IF(OR(J65=$Q$7,J65=$R$7,J65=$S$7),\"OK\",\"Falsche Kostenstelle\")))","v":""},0,{"$f":"IF(C65=0,0,IF(VALUE(LEFT(C65,3))=wST.Ansatz,1,0))","v":0},{"$f":"IF(C65=0,0,VALUE(LEFT(C65,3)))","v":0},null,null,0,0,0,0,0,0]
[{"$f":"M66>0","v":false},null,null,null,null,0,0,null,null,null,{"$f":"IF(AND(J66=\"\",C66=\"\"),\"\",IF(AND(C66<>\"\",J66=\"\"),\"Keine Zuordnung\",IF(OR(J66=$Q$7,J66=$R$7,J66=$S$7),\"OK\",\"Falsche Kostenstelle\")))","v":""},0,{"$f":"IF(C66=0,0,IF(VALUE(LEFT(C66,3))=wST.Ansatz,1,0))","v":0},{"$f":"IF(C66=0,0,VALUE(LEFT(C66,3)))","v":0},null,null,0,0,0,0,0,0]
[{"$f":"OR(A68:A70)","v":false},349,"Inlandsanleihen für Investitionszwecke",null,null,{"$f":"SUMPRODUCT(F68:F70,$M68:$M70)","v":0},{"$f":"SUMPRODUCT(G68:G70,$M68:$M70)","v":0},{"$f":"SUMPRODUCT(H68:H70,$M68:$M70)","v":0},{"$f":"SUMPRODUCT(I68:I70,$M68:$M70)","v":0},null,null,0]
[{"$f":"M68>0","v":false},null,null,null,null,0,0,null,null,null,{"$f":"IF(AND(J68=\"\",C68=\"\"),\"\",IF(AND(C68<>\"\",J68=\"\"),\"Keine Zuordnung\",IF(OR(J68=$Q$7,J68=$R$7,J68=$S$7),\"OK\",\"Falsche Kostenstelle\")))","v":""},0,{"$f":"IF(C68=0,0,IF(VALUE(LEFT(C68,3))=wST.Ansatz,1,0))","v":0},{"$f":"IF(C68=0,0,VALUE(LEFT(C68,3)))","v":0},null,null,{"$f":"IF($J68=Q$7,$I68-$H68,)","v":0},0,0,{"$f":"IF($J68=T$7,$L68,)","v":0},0,0]
[{"$f":"M69>0","v":false},null,null,null,null,0,0,null,null,null,{"$f":"IF(AND(J69=\"\",C69=\"\"),\"\",IF(AND(C69<>\"\",J69=\"\"),\"Keine Zuordnung\",IF(OR(J69=$Q$7,J69=$R$7,J69=$S$7),\"OK\",\"Falsche Kostenstelle\")))","v":""},{"$f":"SUM(G69,H69,-I69)","v":0},{"$f":"IF(C69=0,0,IF(VALUE(LEFT(C69,3))=wST.Ansatz,1,0))","v":0},{"$f":"IF(C69=0,0,VALUE(LEFT(C69,3)))","v":0},null,null,0,0,0,0,0,0]
[{"$f":"M70>0","v":false},null,null,null,null,0,0,null,null,null,{"$f":"IF(AND(J70=\"\",C70=\"\"),\"\",IF(AND(C70<>\"\",J70=\"\"),\"Keine Zuordnung\",IF(OR(J70=$Q$7,J70=$R$7,J70=$S$7),\"OK\",\"Falsche Kostenstelle\")))","v":""},0,{"$f":"IF(C70=0,0,IF(VALUE(LEFT(C70,3))=wST.Ansatz,1,0))","v":0},{"$f":"IF(C70=0,0,VALUE(LEFT(C70,3)))","v":0},null,null,0,0,0,0,0,0]
[{"$f":"OR(A72,A76,A80,A84,A88,A92,A96,A100,A104,A108,)","v":false},35,"AUFNAHME LANGFRISTIGER UND KURZFRISTIGER FINANZSCHULDEN",null,null,{"$f":"SUM(F72,F76,F80,F84,F88,F92,F96,F100,F104,F108)","v":0},{"$f":"SUM(G72,G76,G80,G84,G88,G92,G96,G100,G104,G108)","v":0},{"$f":"SUM(H72,H76,H80,H84,H88,H92,H96,H100,H104,H108)","v":0},{"$f":"SUM(I72,I76,I80,I84,I88,I92,I96,I100,I104,I108)","v":0},null,null,{"$f":"SUM(L72,L76,L80,L84,L88,L92,L96,L100,L104,L108)","v":0}]
[{"$f":"OR(A73:A75)","v":false},350,"Finanzschulden in Euro gegenüber Bund, Bundesfonds und Bundeskammern",null,null,{"$f":"SUMPRODUCT(F73:F75,$M73:$M75)","v":0},{"$f":"SUMPRODUCT(G73:G75,$M73:$M75)","v":0},{"$f":"SUMPRODUCT(H73:H75,$M73:$M75)","v":0},{"$f":"SUMPRODUCT(I73:I75,$M73:$M75)","v":0},null,null,{"$f":"SUM(G72,H72,-I72)","v":0}]
[{"$f":"M73>0","v":false},null,null,null,null,0,0,null,null,null,null,0,{"$f":"IF(C73=0,0,IF(VALUE(LEFT(C73,3))=wST.Ansatz,1,0))","v":0},{"$f":"IF(C73=0,0,VALUE(LEFT(C73,3)))","v":0}]
[{"$f":"M74>0","v":false},null,null,null,null,0,0,null,null,null,null,0,{"$f":"IF(C74=0,0,IF(VALUE(LEFT(C74,3))=wST.Ansatz,1,0))","v":0},{"$f":"IF(C74=0,0,VALUE(LEFT(C74,3)))","v":0}]
[{"$f":"M75>0","v":false},null,null,null,null,0,0,null,null,null,null,0,{"$f":"IF(C75=0,0,IF(VALUE(LEFT(C75,3))=wST.Ansatz,1,0))","v":0},{"$f":"IF(C75=0,0,VALUE(LEFT(C75,3)))","v":0}]
[{"$f":"OR(A77:A79)","v":false},351,"Finanzschulden in Euro gegenüber Ländern, Landesfonds und Landeskammern",null,null,{"$f":"SUMPRODUCT(F77:F79,$M77:$M79)","v":0},{"$f":"SUMPRODUCT(G77:G79,$M77:$M79)","v":0},{"$f":"SUMPRODUCT(H77:H79,$M77:$M79)","v":0},{"$f":"SUMPRODUCT(I77:I79,$M77:$M79)","v":0},null,null,0]
[{"$f":"M77>0","v":false},null,null,null,null,0,0,null,null,null,null,0,{"$f":"IF(C77=0,0,IF(VALUE(LEFT(C77,3))=wST.Ansatz,1,0))","v":0},{"$f":"IF(C77=0,0,VALUE(LEFT(C77,3)))","v":0}]
[{"$f":"M78>0","v":false},null,null,null,null,0,0,null,null,null,null,0,{"$f":"IF(C78=0,0,IF(VALUE(LEFT(C78,3))=wST.Ansatz,1,0))","v":0},{"$f":"IF(C78=0,0,VALUE(LEFT(C78,3)))","v":0}]
[{"$f":"M79>0","v":false},null,null,null,null,0,0,null,null,null,null,0,{"$f":"IF(C79=0,0,IF(VALUE(LEFT(C79,3))=wST.Ansatz,1,0))","v":0},{"$f":"IF(C79=0,0,VALUE(LEFT(C79,3)))","v":0}]
[{"$f":"OR(A81:A83)","v":false},352,"Finanzschulden in Euro geg. Gde, Gdeverb. (o. marktb. Tät.) u. Gdefonds inkl. innerer Darlehen",null,null,{"$f":"SUMPRODUCT(F81:F83,$M81:$M83)","v":0},{"$f":"SUMPRODUCT(G81:G83,$M81:$M83)","v":0},{"$f":"SUMPRODUCT(H81:H83,$M81:$M83)","v":0},{"$f":"SUMPRODUCT(I81:I83,$M81:$M83)","v":0},null,null,0]
[{"$f":"M81>0","v":false},null,null,null,null,0,0,null,null,null,null,0,{"$f":"IF(C81=0,0,IF(VALUE(LEFT(C81,3))=wST.Ansatz,1,0))","v":0},{"$f":"IF(C81=0,0,VALUE(LEFT(C81,3)))","v":0}]
[{"$f":"M82>0","v":false},null,null,null,null,0,0,null,null,null,null,0,{"$f":"IF(C82=0,0,IF(VALUE(LEFT(C82,3))=wST.Ansatz,1,0))","v":0},{"$f":"IF(C82=0,0,VALUE(LEFT(C82,3)))","v":0}]
[{"$f":"M83>0","v":false},null,null,null,null,0,0,null,null,null,null,0,{"$f":"IF(C83=0,0,IF(VALUE(LEFT(C83,3))=wST.Ansatz,1,0))","v":0},{"$f":"IF(C83=0,0,VALUE(LEFT(C83,3)))","v":0}]
[{"$f":"OR(A85:A87)","v":false},353,"Finanzschulden in Euro gegenüber Sozialversicherungsträgern",null,null,{"$f":"SUMPRODUCT(F85:F87,$M85:$M87)","v":0},{"$f":"SUMPRODUCT(G85:G87,$M85:$M87)","v":0},{"$f":"SUMPRODUCT(H85:H87,$M85:$M87)","v":0},{"$f":"SUMPRODUCT(I85:I87,$M85:$M87)","v":0},null,null,0]
[{"$f":"M85>0","v":false},null,null,null,null,0,0,null,null,null,null,0,{"$f":"IF(C85=0,0,IF(VALUE(LEFT(C85,3))=wST.Ansatz,1,0))","v":0},{"$f":"IF(C85=0,0,VALUE(LEFT(C85,3)))","v":0}]
[{"$f":"M86>0","v":false},null,null,null,null,0,0,null,null,null,null,0,{"$f":"IF(C86=0,0,IF(VALUE(LEFT(C86,3))=wST.Ansatz,1,0))","v":0},{"$f":"IF(C86=0,0,VALUE(LEFT(C86,3)))","v":0}]
[{"$f":"M87>0","v":false},null,null,null,null,0,0,null,null,null,null,0,{"$f":"IF(C87=0,0,IF(VALUE(LEFT(C87,3))=wST.Ansatz,1,0))","v":0},{"$f":"IF(C87=0,0,VALUE(LEFT(C87,3)))","v":0}]
[{"$f":"OR(A89:A91)","v":false},354,"Finanzschulden in Euro gegenüber sonst. Trägern des öffentlichen Rechtes",null,null,{"$f":"SUMPRODUCT(F89:F91,$M89:$M91)","v":0},{"$f":"SUMPRODUCT(G89:G91,$M89:$M91)","v":0},{"$f":"SUMPRODUCT(H89:H91,$M89:$M91)","v":0},{"$f":"SUMPRODUCT(I89:I91,$M89:$M91)","v":0},null,null,0]
[{"$f":"M89>0","v":false},null,null,null,null,0,0,null,null,null,null,0,{"$f":"IF(C89=0,0,IF(VALUE(LEFT(C89,3))=wST.Ansatz,1,0))","v":0},{"$f":"IF(C89=0,0,VALUE(LEFT(C89,3)))","v":0}]
[{"$f":"M90>0","v":false},null,null,null,null,0,0,null,null,null,null,0,{"$f":"IF(C90=0,0,IF(VALUE(LEFT(C90,3))=wST.Ansatz,1,0))","v":0},{"$f":"IF(C90=0,0,VALUE(LEFT(C90,3)))","v":0}]
[{"$f":"M91>0","v":false},null,null,null,null,0,0,null,null,null,null,0,{"$f":"IF(C91=0,0,IF(VALUE(LEFT(C91,3))=wST.Ansatz,1,0))","v":0},{"$f":"IF(C91=0,0,VALUE(LEFT(C91,3)))","v":0}]
[{"$f":"OR(A93:A95)","v":false},355,"Finanzschulden in Euro gegenüber Beteiligungen",null,null,{"$f":"SUMPRODUCT(F93:F95,$M93:$M95)","v":0},{"$f":"SUMPRODUCT(G93:G95,$M93:$M95)","v":0},{"$f":"SUMPRODUCT(H93:H95,$M93:$M95)","v":0},{"$f":"SUMPRODUCT(I93:I95,$M93:$M95)","v":0},null,null,0]
[{"$f":"M93>0","v":false},null,null,null,null,0,0,null,null,null,null,0,{"$f":"IF(C93=0,0,IF(VALUE(LEFT(C93,3))=wST.Ansatz,1,0))","v":0},{"$f":"IF(C93=0,0,VALUE(LEFT(C93,3)))","v":0}]
[{"$f":"M94>0","v":false},null,null,null,null,0,0,null,null,null,null,0,{"$f":"IF(C94=0,0,IF(VALUE(LEFT(C94,3))=wST.Ansatz,1,0))","v":0},{"$f":"IF(C94=0,0,VALUE(LEFT(C94,3)))","v":0}]
[{"$f":"M95>0","v":false},null,null,null,null,0,0,null,null,null,null,0,{"$f":"IF(C95=0,0,IF(VALUE(LEFT(C95,3))=wST.Ansatz,1,0))","v":0},{"$f":"IF(C95=0,0,VALUE(LEFT(C95,3)))","v":0}]
[{"$f":"OR(A97:A99)","v":false},356,"Finanzschulden in Euro gegenüber Finanzunternehmen",null,null,{"$f":"SUMPRODUCT(F97:F99,$M97:$M99)","v":0},{"$f":"SUMPRODUCT(G97:G99,$M97:$M99)","v":0},{"$f":"SUMPRODUCT(H97:H99,$M97:$M99)","v":0},{"$f":"SUMPRODUCT(I97:I99,$M97:$M99)","v":0},null,null,0]
[{"$f":"M97>0","v":false},null,null,null,null,0,0,null,null,null,null,0,{"$f":"IF(C97=0,0,IF(VALUE(LEFT(C97,3))=wST.Ansatz,1,0))","v":0},{"$f":"IF(C97=0,0,VALUE(LEFT(C97,3)))","v":0}]
[{"$f":"M98>0","v":false},null,null,null,null,0,0,null,null,null,null,0,{"$f":"IF(C98=0,0,IF(VALUE(LEFT(C98,3))=wST.Ansatz,1,0))","v":0},{"$f":"IF(C98=0,0,VALUE(LEFT(C98,3)))","v":0}]
[{"$f":"M99>0","v":false},null,null,null,null,0,0,null,null,null,null,0,{"$f":"IF(C99=0,0,IF(VALUE(LEFT(C99,3))=wST.Ansatz,1,0))","v":0},{"$f":"IF(C99=0,0,VALUE(LEFT(C99,3)))","v":0}]
[{"$f":"OR(A101:A103)","v":false},357,"Finanzschulden in Euro gegenüber Unternehmen (ohne Finanzunternehmen) und anderen",null,null,{"$f":"SUMPRODUCT(F101:F103,$M101:$M103)","v":0},{"$f":"SUMPRODUCT(G101:G103,$M101:$M103)","v":0},{"$f":"SUMPRODUCT(H101:H103,$M101:$M103)","v":0},{"$f":"SUMPRODUCT(I101:I103,$M101:$M103)","v":0},null,null,0]
[{"$f":"M101>0","v":false},null,null,null,null,0,0,null,null,null,null,0,{"$f":"IF(C101=0,0,IF(VALUE(LEFT(C101,3))=wST.Ansatz,1,0))","v":0},{"$f":"IF(C101=0,0,VALUE(LEFT(C101,3)))","v":0}]
[{"$f":"M102>0","v":false},null,null,null,null,0,0,null,null,null,null,0,{"$f":"IF(C102=0,0,IF(VALUE(LEFT(C102,3))=wST.Ansatz,1,0))","v":0},{"$f":"IF(C102=0,0,VALUE(LEFT(C102,3)))","v":0}]
[{"$f":"M103>0","v":false},null,null,null,null,0,0,null,null,null,null,0,{"$f":"IF(C103=0,0,IF(VALUE(LEFT(C103,3))=wST.Ansatz,1,0))","v":0},{"$f":"IF(C103=0,0,VALUE(LEFT(C103,3)))","v":0}]
[{"$f":"OR(A105:A107)","v":false},358,"Kurzfristige Finanzschulden aus Barvorlagen",null,null,{"$f":"SUMPRODUCT(F105:F107,$M105:$M107)","v":0},{"$f":"SUMPRODUCT(G105:G107,$M105:$M107)","v":0},{"$f":"SUMPRODUCT(H105:H107,$M105:$M107)","v":0},{"$f":"SUMPRODUCT(I105:I107,$M105:$M107)","v":0},null,null,0]
[{"$f":"M105>0","v":false},null,null,null,null,0,0,null,null,null,null,0,{"$f":"IF(C105=0,0,IF(VALUE(LEFT(C105,3))=wST.Ansatz,1,0))","v":0},{"$f":"IF(C105=0,0,VALUE(LEFT(C105,3)))","v":0}]
[{"$f":"M106>0","v":false},null,null,null,null,0,0,null,null,null,null,0,{"$f":"IF(C106=0,0,IF(VALUE(LEFT(C106,3))=wST.Ansatz,1,0))","v":0},{"$f":"IF(C106=0,0,VALUE(LEFT(C106,3)))","v":0}]
[{"$f":"M107>0","v":false},null,null,null,null,0,0,null,null,null,null,0,{"$f":"IF(C107=0,0,IF(VALUE(LEFT(C107,3))=wST.Ansatz,1,0))","v":0},{"$f":"IF(C107=0,0,VALUE(LEFT(C107,3)))","v":0}]
[{"$f":"OR(A109:A111)","v":false},359,"Sonstige kurzfristige Finanzschulden",null,null,{"$f":"SUMPRODUCT(F109:F111,$M109:$M111)","v":0},{"$f":"SUMPRODUCT(G109:G111,$M109:$M111)","v":0},{"$f":"SUMPRODUCT(H109:H111,$M109:$M111)","v":0},{"$f":"SUMPRODUCT(I109:I111,$M109:$M111)","v":0},null,null,0]
[{"$f":"M109>0","v":false},null,null,null,null,0,0,null,null,null,null,0,{"$f":"IF(C109=0,0,IF(VALUE(LEFT(C109,3))=wST.Ansatz,1,0))","v":0},{"$f":"IF(C109=0,0,VALUE(LEFT(C109,3)))","v":0}]
[{"$f":"M110>0","v":false},null,null,null,null,0,0,null,null,null,null,0,{"$f":"IF(C110=0,0,IF(VALUE(LEFT(C110,3))=wST.Ansatz,1,0))","v":0},{"$f":"IF(C110=0,0,VALUE(LEFT(C110,3)))","v":0}]
[{"$f":"M111>0","v":false},null,null,null,null,0,0,null,null,null,null,0,{"$f":"IF(C111=0,0,IF(VALUE(LEFT(C111,3))=wST.Ansatz,1,0))","v":0},{"$f":"IF(C111=0,0,VALUE(LEFT(C111,3)))","v":0}]
["Ende"]
[]
[]
[null,null,"TEILERGEBNIS",null,null,{"$f":"SUBTOTAL(9,F19:F21,F23:F25,F27:F29,F31:F33,F35:F37,F39:F41,F43:F58,F60:F62,F64:F66,F68:F70,F73:F75,F77:F79,F81:F83,F85:F87,F89:F91,F93:F95,F97:F99,F101:F103,F105:F107,F109:F111)","v":0},{"$f":"SUBTOTAL(9,G19:G21,G23:G25,G27:G29,G31:G33,G35:G37,G39:G41,G43:G58,G60:G62,G64:G66,G68:G70,G73:G75,G77:G79,G81:G83,G85:G87,G89:G91,G93:G95,G97:G99,G101:G103,G105:G107,G109:G111)","v":0},{"$f":"SUBTOTAL(9,H19:H21,H23:H25,H27:H29,H31:H33,H35:H37,H39:H41,H43:H58,H60:H62,H64:H66,H68:H70,H73:H75,H77:H79,H81:H83,H85:H87,H89:H91,H93:H95,H97:H99,H101:H103,H105:H107,H109:H111)","v":0},{"$f":"SUM(I8,I17,I71)","v":0},null,null,{"$f":"SUM(L8,L17,L71)","v":0}]

{"sheet":"Anlagenzusammenfassung","index":5,"n_rows":48,"n_cols":27,"rows_kept":48,"cut":false,"hidden":true,"merged":[[46,15,46,20],[47,15,47,20],[4,1,5,1],[4,10,4,19],[44,15,44,20],[45,15,45,20]]}
[false,null,null,null,null,null,null,null,null,null,"IZ",null,null,null,null,"BZ",null,null,null,null,"FZ"]
[false]
[true,{"$f":"CONCATENATE(\"Anlagenzusammenfassung Abwasserentsorgung   Rechnungsabschluss \"&BAB!J12,\"   KLR-Ebene: \"&Info!C17)","v":"Anlagenzusammenfassung Abwasserentsorgung   Rechnungsabschluss 2021   KLR-Ebene: "}]
[]
[true,"Zuordnung \nAnlagen-zusammen-fassung","Anschaffungswert",null,null,null,"AfA",null,null,null,"Schlüssige Finanzierung"]
[true,null,"Anfangsbestand","Zugang","Abgang","Endbestand",{"$f":"\"im Jahr \"&YEAR(wST.PeriodeEnde)","v":"im Jahr 2021"},"kum. AfA","Restbuchwert","Anschaffungs-kosten","Investitions-zuschüsse","Interessenten - beiträge","Darlehen (Nominale)","Inneres Darlehen (Nominale)","Finanzierungs-Leasing und Forderungskauf (Nominale)","Investitionsbe-zogene Bedarfs-zuweisungen","Zweckgebundene und allgemeine Haus-haltsrücklagen","Mittel aus Geldfluss aus der operativen Gebarung GOG","Aktivierte Eigenleistungen","Ausgelaufene Darlehen (Nominale)","Finanzierungs-zuschüsse (Barwert)","SALDO\n(ohne Finanzie-\nrungszuschüsse)","Kommentar"]
[{"$f":"B7<>\"\"","v":false},null,{"$f":"SUMIF(Anlagen!#REF!,$B7,Anlagen!$I$7:$I$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B7,Anlagen!$J$7:$J$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B7,Anlagen!$K$7:$K$115)","v":{"$error":"#REF!"}},{"$f":"C7+D7-E7","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B7,Anlagen!$S$7:$S$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B7,Anlagen!$V$7:$V$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B7,Anlagen!$W$7:$W$115)","v":{"$error":"#REF!"}},{"$f":"F7","v":{"$error":"#REF!"}},{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B7,Anlagen!#REF!,$K$1)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B7,Anlagen!$N$171:$N$209)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Schulden!P:P,$B7,Schulden!F:F)-N7-O7","v":0},{"$f":"SUMIF(Schulden!$P$27:$P$29,$B7,Schulden!$F$27:$F$29)+SUMIF(Schulden!$P$81:$P$83,$B7,Schulden!$F$81:$F$83)","v":0},{"$f":"SUMIF(Schulden!$P$10:$P$16,$B7,Schulden!$F$10:$F$16)","v":0},{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B7,Anlagen!#REF!,$P$1)","v":{"$error":"#REF!"}},null,null,null,null,{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B7,Anlagen!#REF!,$U$1)","v":{"$error":"#REF!"}},{"$f":"(K7+L7+M7+N7+O7+P7+R7+T7)-J7","v":{"$error":"#REF!"}},null,null,null,{"$f":"IF(V7>=0,V7,\"\")","v":{"$error":"#REF!"}},{"$f":"IF(Z7=\"\",V7,\"\")","v":{"$error":"#REF!"}}]
[{"$f":"B8<>\"\"","v":true},"RWK I",{"$f":"SUMIF(Anlagen!#REF!,$B8,Anlagen!$I$7:$I$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B8,Anlagen!$J$7:$J$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B8,Anlagen!$K$7:$K$115)","v":{"$error":"#REF!"}},{"$f":"C8+D8-E8","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B8,Anlagen!$S$7:$S$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B8,Anlagen!$V$7:$V$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B8,Anlagen!$W$7:$W$115)","v":{"$error":"#REF!"}},{"$f":"F8","v":{"$error":"#REF!"}},{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B8,Anlagen!#REF!,$K$1)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B8,Anlagen!$N$171:$N$209)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Schulden!P:P,$B8,Schulden!F:F)-N8-O8","v":0},{"$f":"SUMIF(Schulden!$P$27:$P$29,$B8,Schulden!$F$27:$F$29)+SUMIF(Schulden!$P$81:$P$83,$B8,Schulden!$F$81:$F$83)","v":0},{"$f":"SUMIF(Schulden!$P$10:$P$16,$B8,Schulden!$F$10:$F$16)","v":0},{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B8,Anlagen!#REF!,$P$1)","v":{"$error":"#REF!"}},null,null,null,null,{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B8,Anlagen!#REF!,$U$1)","v":{"$error":"#REF!"}},{"$error":"#REF!"},null,null,null,{"$f":"IF(V8>=0,V8,\"\")","v":{"$error":"#REF!"}},{"$f":"IF(Z8=\"\",V8,\"\")","v":{"$error":"#REF!"}}]
[true,"BA 01",{"$f":"SUMIF(Anlagen!#REF!,$B9,Anlagen!$I$7:$I$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B9,Anlagen!$J$7:$J$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B9,Anlagen!$K$7:$K$115)","v":{"$error":"#REF!"}},{"$error":"#REF!"},{"$f":"SUMIF(Anlagen!#REF!,$B9,Anlagen!$S$7:$S$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B9,Anlagen!$V$7:$V$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B9,Anlagen!$W$7:$W$115)","v":{"$error":"#REF!"}},{"$error":"#REF!"},{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B9,Anlagen!#REF!,$K$1)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B9,Anlagen!$N$171:$N$209)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Schulden!P:P,$B9,Schulden!F:F)-N9-O9","v":0},{"$f":"SUMIF(Schulden!$P$27:$P$29,$B9,Schulden!$F$27:$F$29)+SUMIF(Schulden!$P$81:$P$83,$B9,Schulden!$F$81:$F$83)","v":0},{"$f":"SUMIF(Schulden!$P$10:$P$16,$B9,Schulden!$F$10:$F$16)","v":0},{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B9,Anlagen!#REF!,$P$1)","v":{"$error":"#REF!"}},7662.4,null,null,null,{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B9,Anlagen!#REF!,$U$1)","v":{"$error":"#REF!"}},{"$error":"#REF!"},null,null,null,{"$f":"IF(V9>=0,V9,\"\")","v":{"$error":"#REF!"}},{"$error":"#REF!"}]
[{"$f":"B10<>\"\"","v":true},"BA 02",{"$f":"SUMIF(Anlagen!#REF!,$B10,Anlagen!$I$7:$I$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B10,Anlagen!$J$7:$J$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B10,Anlagen!$K$7:$K$115)","v":{"$error":"#REF!"}},{"$f":"C10+D10-E10","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B10,Anlagen!$S$7:$S$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B10,Anlagen!$V$7:$V$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B10,Anlagen!$W$7:$W$115)","v":{"$error":"#REF!"}},{"$f":"F10","v":{"$error":"#REF!"}},{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B10,Anlagen!#REF!,$K$1)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B10,Anlagen!$N$171:$N$209)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Schulden!P:P,$B10,Schulden!F:F)-N10-O10","v":0},{"$f":"SUMIF(Schulden!$P$27:$P$29,$B10,Schulden!$F$27:$F$29)+SUMIF(Schulden!$P$81:$P$83,$B10,Schulden!$F$81:$F$83)","v":0},{"$f":"SUMIF(Schulden!$P$10:$P$16,$B10,Schulden!$F$10:$F$16)","v":0},{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B10,Anlagen!#REF!,$P$1)","v":{"$error":"#REF!"}},7930.6,null,null,null,{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B10,Anlagen!#REF!,$U$1)","v":{"$error":"#REF!"}},{"$error":"#REF!"},null,null,null,{"$error":"#REF!"},{"$error":"#REF!"}]
[{"$f":"B11<>\"\"","v":true},"BA 03",{"$f":"SUMIF(Anlagen!#REF!,$B11,Anlagen!$I$7:$I$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B11,Anlagen!$J$7:$J$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B11,Anlagen!$K$7:$K$115)","v":{"$error":"#REF!"}},{"$error":"#REF!"},{"$f":"SUMIF(Anlagen!#REF!,$B11,Anlagen!$S$7:$S$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B11,Anlagen!$V$7:$V$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B11,Anlagen!$W$7:$W$115)","v":{"$error":"#REF!"}},{"$f":"F11","v":{"$error":"#REF!"}},{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B11,Anlagen!#REF!,$K$1)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B11,Anlagen!$N$171:$N$209)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Schulden!P:P,$B11,Schulden!F:F)-N11-O11","v":0},{"$f":"SUMIF(Schulden!$P$27:$P$29,$B11,Schulden!$F$27:$F$29)+SUMIF(Schulden!$P$81:$P$83,$B11,Schulden!$F$81:$F$83)","v":0},{"$f":"SUMIF(Schulden!$P$10:$P$16,$B11,Schulden!$F$10:$F$16)","v":0},{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B11,Anlagen!#REF!,$P$1)","v":{"$error":"#REF!"}},31808.6,null,null,null,{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B11,Anlagen!#REF!,$U$1)","v":{"$error":"#REF!"}},{"$error":"#REF!"},null,null,null,{"$error":"#REF!"},{"$error":"#REF!"}]
[{"$f":"B12<>\"\"","v":true},"BA 04",{"$f":"SUMIF(Anlagen!#REF!,$B12,Anlagen!$I$7:$I$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B12,Anlagen!$J$7:$J$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B12,Anlagen!$K$7:$K$115)","v":{"$error":"#REF!"}},{"$error":"#REF!"},{"$f":"SUMIF(Anlagen!#REF!,$B12,Anlagen!$S$7:$S$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B12,Anlagen!$V$7:$V$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B12,Anlagen!$W$7:$W$115)","v":{"$error":"#REF!"}},{"$f":"F12","v":{"$error":"#REF!"}},{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B12,Anlagen!#REF!,$K$1)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B12,Anlagen!$N$171:$N$209)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Schulden!P:P,$B12,Schulden!F:F)-N12-O12","v":0},{"$f":"SUMIF(Schulden!$P$27:$P$29,$B12,Schulden!$F$27:$F$29)+SUMIF(Schulden!$P$81:$P$83,$B12,Schulden!$F$81:$F$83)","v":0},{"$f":"SUMIF(Schulden!$P$10:$P$16,$B12,Schulden!$F$10:$F$16)","v":0},{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B12,Anlagen!#REF!,$P$1)","v":{"$error":"#REF!"}},45224.800000000003,null,null,181682,{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B12,Anlagen!#REF!,$U$1)","v":{"$error":"#REF!"}},{"$error":"#REF!"},null,null,null,{"$error":"#REF!"},{"$error":"#REF!"}]
[{"$f":"B13<>\"\"","v":true},"BA 05",{"$f":"SUMIF(Anlagen!#REF!,$B13,Anlagen!$I$7:$I$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B13,Anlagen!$J$7:$J$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B13,Anlagen!$K$7:$K$115)","v":{"$error":"#REF!"}},{"$error":"#REF!"},{"$f":"SUMIF(Anlagen!#REF!,$B13,Anlagen!$S$7:$S$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B13,Anlagen!$V$7:$V$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B13,Anlagen!$W$7:$W$115)","v":{"$error":"#REF!"}},{"$f":"F13","v":{"$error":"#REF!"}},{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B13,Anlagen!#REF!,$K$1)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B13,Anlagen!$N$171:$N$209)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Schulden!P:P,$B13,Schulden!F:F)-N13-O13","v":0},{"$f":"SUMIF(Schulden!$P$27:$P$29,$B13,Schulden!$F$27:$F$29)+SUMIF(Schulden!$P$81:$P$83,$B13,Schulden!$F$81:$F$83)","v":0},{"$f":"SUMIF(Schulden!$P$10:$P$16,$B13,Schulden!$F$10:$F$16)","v":0},{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B13,Anlagen!#REF!,$P$1)","v":{"$error":"#REF!"}},65634,null,null,null,{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B13,Anlagen!#REF!,$U$1)","v":{"$error":"#REF!"}},{"$error":"#REF!"},null,null,null,{"$error":"#REF!"},{"$error":"#REF!"}]
[{"$f":"B14<>\"\"","v":true},"BA 06",{"$f":"SUMIF(Anlagen!#REF!,$B14,Anlagen!$I$7:$I$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B14,Anlagen!$J$7:$J$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B14,Anlagen!$K$7:$K$115)","v":{"$error":"#REF!"}},{"$error":"#REF!"},{"$f":"SUMIF(Anlagen!#REF!,$B14,Anlagen!$S$7:$S$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B14,Anlagen!$V$7:$V$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B14,Anlagen!$W$7:$W$115)","v":{"$error":"#REF!"}},{"$f":"F14","v":{"$error":"#REF!"}},{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B14,Anlagen!#REF!,$K$1)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B14,Anlagen!$N$171:$N$209)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Schulden!P:P,$B14,Schulden!F:F)-N14-O14","v":0},{"$f":"SUMIF(Schulden!$P$27:$P$29,$B14,Schulden!$F$27:$F$29)+SUMIF(Schulden!$P$81:$P$83,$B14,Schulden!$F$81:$F$83)","v":0},{"$f":"SUMIF(Schulden!$P$10:$P$16,$B14,Schulden!$F$10:$F$16)","v":0},{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B14,Anlagen!#REF!,$P$1)","v":{"$error":"#REF!"}},null,null,null,null,{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B14,Anlagen!#REF!,$U$1)","v":{"$error":"#REF!"}},{"$error":"#REF!"},null,null,null,{"$error":"#REF!"},{"$error":"#REF!"}]
[{"$f":"B15<>\"\"","v":true},"BA 07",{"$f":"SUMIF(Anlagen!#REF!,$B15,Anlagen!$I$7:$I$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B15,Anlagen!$J$7:$J$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B15,Anlagen!$K$7:$K$115)","v":{"$error":"#REF!"}},{"$error":"#REF!"},{"$f":"SUMIF(Anlagen!#REF!,$B15,Anlagen!$S$7:$S$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B15,Anlagen!$V$7:$V$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B15,Anlagen!$W$7:$W$115)","v":{"$error":"#REF!"}},{"$f":"F15","v":{"$error":"#REF!"}},{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B15,Anlagen!#REF!,$K$1)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B15,Anlagen!$N$171:$N$209)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Schulden!P:P,$B15,Schulden!F:F)-N15-O15","v":0},{"$f":"SUMIF(Schulden!$P$27:$P$29,$B15,Schulden!$F$27:$F$29)+SUMIF(Schulden!$P$81:$P$83,$B15,Schulden!$F$81:$F$83)","v":0},{"$f":"SUMIF(Schulden!$P$10:$P$16,$B15,Schulden!$F$10:$F$16)","v":0},{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B15,Anlagen!#REF!,$P$1)","v":{"$error":"#REF!"}},20768.8,null,null,null,{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B15,Anlagen!#REF!,$U$1)","v":{"$error":"#REF!"}},{"$error":"#REF!"},null,null,null,{"$error":"#REF!"},{"$error":"#REF!"}]
[{"$f":"B16<>\"\"","v":true},"BA 08",{"$f":"SUMIF(Anlagen!#REF!,$B16,Anlagen!$I$7:$I$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B16,Anlagen!$J$7:$J$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B16,Anlagen!$K$7:$K$115)","v":{"$error":"#REF!"}},{"$error":"#REF!"},{"$f":"SUMIF(Anlagen!#REF!,$B16,Anlagen!$S$7:$S$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B16,Anlagen!$V$7:$V$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B16,Anlagen!$W$7:$W$115)","v":{"$error":"#REF!"}},{"$f":"F16","v":{"$error":"#REF!"}},{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B16,Anlagen!#REF!,$K$1)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B16,Anlagen!$N$171:$N$209)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Schulden!P:P,$B16,Schulden!F:F)-N16-O16","v":0},{"$f":"SUMIF(Schulden!$P$27:$P$29,$B16,Schulden!$F$27:$F$29)+SUMIF(Schulden!$P$81:$P$83,$B16,Schulden!$F$81:$F$83)","v":0},{"$f":"SUMIF(Schulden!$P$10:$P$16,$B16,Schulden!$F$10:$F$16)","v":0},{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B16,Anlagen!#REF!,$P$1)","v":{"$error":"#REF!"}},null,null,null,null,{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B16,Anlagen!#REF!,$U$1)","v":{"$error":"#REF!"}},{"$error":"#REF!"},null,null,null,{"$error":"#REF!"},{"$error":"#REF!"}]
[{"$f":"B17<>\"\"","v":true},"BA 09",{"$f":"SUMIF(Anlagen!#REF!,$B17,Anlagen!$I$7:$I$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B17,Anlagen!$J$7:$J$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B17,Anlagen!$K$7:$K$115)","v":{"$error":"#REF!"}},{"$f":"C17+D17-E17","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B17,Anlagen!$S$7:$S$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B17,Anlagen!$V$7:$V$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B17,Anlagen!$W$7:$W$115)","v":{"$error":"#REF!"}},{"$f":"F17","v":{"$error":"#REF!"}},{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B17,Anlagen!#REF!,$K$1)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B17,Anlagen!$N$171:$N$209)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Schulden!P:P,$B17,Schulden!F:F)-N17-O17","v":0},{"$f":"SUMIF(Schulden!$P$27:$P$29,$B17,Schulden!$F$27:$F$29)+SUMIF(Schulden!$P$81:$P$83,$B17,Schulden!$F$81:$F$83)","v":0},{"$f":"SUMIF(Schulden!$P$10:$P$16,$B17,Schulden!$F$10:$F$16)","v":0},{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B17,Anlagen!#REF!,$P$1)","v":{"$error":"#REF!"}},null,null,null,null,{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B17,Anlagen!#REF!,$U$1)","v":{"$error":"#REF!"}},{"$error":"#REF!"},null,null,null,{"$f":"IF(V17>=0,V17,\"\")","v":{"$error":"#REF!"}},{"$f":"IF(Z17=\"\",V17,\"\")","v":{"$error":"#REF!"}}]
[true,"BA 10",{"$f":"SUMIF(Anlagen!#REF!,$B18,Anlagen!$I$7:$I$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B18,Anlagen!$J$7:$J$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B18,Anlagen!$K$7:$K$115)","v":{"$error":"#REF!"}},{"$error":"#REF!"},{"$f":"SUMIF(Anlagen!#REF!,$B18,Anlagen!$S$7:$S$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B18,Anlagen!$V$7:$V$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B18,Anlagen!$W$7:$W$115)","v":{"$error":"#REF!"}},{"$error":"#REF!"},{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B18,Anlagen!#REF!,$K$1)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B18,Anlagen!$N$171:$N$209)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Schulden!P:P,$B18,Schulden!F:F)-N18-O18","v":0},{"$f":"SUMIF(Schulden!$P$27:$P$29,$B18,Schulden!$F$27:$F$29)+SUMIF(Schulden!$P$81:$P$83,$B18,Schulden!$F$81:$F$83)","v":0},{"$f":"SUMIF(Schulden!$P$10:$P$16,$B18,Schulden!$F$10:$F$16)","v":0},{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B18,Anlagen!#REF!,$P$1)","v":{"$error":"#REF!"}},null,null,null,null,{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B18,Anlagen!#REF!,$U$1)","v":{"$error":"#REF!"}},{"$error":"#REF!"},null,null,null,{"$error":"#REF!"},{"$error":"#REF!"}]
[true,"BA 11",{"$f":"SUMIF(Anlagen!#REF!,$B19,Anlagen!$I$7:$I$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B19,Anlagen!$J$7:$J$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B19,Anlagen!$K$7:$K$115)","v":{"$error":"#REF!"}},{"$error":"#REF!"},{"$f":"SUMIF(Anlagen!#REF!,$B19,Anlagen!$S$7:$S$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B19,Anlagen!$V$7:$V$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B19,Anlagen!$W$7:$W$115)","v":{"$error":"#REF!"}},{"$error":"#REF!"},{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B19,Anlagen!#REF!,$K$1)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B19,Anlagen!$N$171:$N$209)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Schulden!P:P,$B19,Schulden!F:F)-N19-O19","v":0},{"$f":"SUMIF(Schulden!$P$27:$P$29,$B19,Schulden!$F$27:$F$29)+SUMIF(Schulden!$P$81:$P$83,$B19,Schulden!$F$81:$F$83)","v":0},{"$f":"SUMIF(Schulden!$P$10:$P$16,$B19,Schulden!$F$10:$F$16)","v":0},{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B19,Anlagen!#REF!,$P$1)","v":{"$error":"#REF!"}},null,null,null,null,{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B19,Anlagen!#REF!,$U$1)","v":{"$error":"#REF!"}},{"$error":"#REF!"},null,null,null,{"$error":"#REF!"},{"$error":"#REF!"}]
[true,"BA 12",{"$f":"SUMIF(Anlagen!#REF!,$B20,Anlagen!$I$7:$I$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B20,Anlagen!$J$7:$J$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B20,Anlagen!$K$7:$K$115)","v":{"$error":"#REF!"}},{"$error":"#REF!"},{"$f":"SUMIF(Anlagen!#REF!,$B20,Anlagen!$S$7:$S$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B20,Anlagen!$V$7:$V$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B20,Anlagen!$W$7:$W$115)","v":{"$error":"#REF!"}},{"$error":"#REF!"},{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B20,Anlagen!#REF!,$K$1)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B20,Anlagen!$N$171:$N$209)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Schulden!P:P,$B20,Schulden!F:F)-N20-O20","v":0},{"$f":"SUMIF(Schulden!$P$27:$P$29,$B20,Schulden!$F$27:$F$29)+SUMIF(Schulden!$P$81:$P$83,$B20,Schulden!$F$81:$F$83)","v":0},{"$f":"SUMIF(Schulden!$P$10:$P$16,$B20,Schulden!$F$10:$F$16)","v":0},{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B20,Anlagen!#REF!,$P$1)","v":{"$error":"#REF!"}},null,null,null,null,{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B20,Anlagen!#REF!,$U$1)","v":{"$error":"#REF!"}},{"$error":"#REF!"},null,null,null,{"$error":"#REF!"},{"$error":"#REF!"}]
[true,"BA 100",{"$f":"SUMIF(Anlagen!#REF!,$B21,Anlagen!$I$7:$I$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B21,Anlagen!$J$7:$J$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B21,Anlagen!$K$7:$K$115)","v":{"$error":"#REF!"}},{"$error":"#REF!"},{"$f":"SUMIF(Anlagen!#REF!,$B21,Anlagen!$S$7:$S$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B21,Anlagen!$V$7:$V$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B21,Anlagen!$W$7:$W$115)","v":{"$error":"#REF!"}},{"$error":"#REF!"},{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B21,Anlagen!#REF!,$K$1)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B21,Anlagen!$N$171:$N$209)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Schulden!P:P,$B21,Schulden!F:F)-N21-O21","v":0},{"$f":"SUMIF(Schulden!$P$27:$P$29,$B21,Schulden!$F$27:$F$29)+SUMIF(Schulden!$P$81:$P$83,$B21,Schulden!$F$81:$F$83)","v":0},{"$f":"SUMIF(Schulden!$P$10:$P$16,$B21,Schulden!$F$10:$F$16)","v":0},{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B21,Anlagen!#REF!,$P$1)","v":{"$error":"#REF!"}},null,136270,null,null,{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B21,Anlagen!#REF!,$U$1)","v":{"$error":"#REF!"}},{"$error":"#REF!"},null,null,null,{"$error":"#REF!"},{"$error":"#REF!"}]
[{"$f":"B22<>\"\"","v":true},"Caddy",{"$f":"SUMIF(Anlagen!#REF!,$B22,Anlagen!$I$7:$I$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B22,Anlagen!$J$7:$J$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B22,Anlagen!$K$7:$K$115)","v":{"$error":"#REF!"}},{"$error":"#REF!"},{"$f":"SUMIF(Anlagen!#REF!,$B22,Anlagen!$S$7:$S$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B22,Anlagen!$V$7:$V$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B22,Anlagen!$W$7:$W$115)","v":{"$error":"#REF!"}},{"$f":"F22","v":{"$error":"#REF!"}},{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B22,Anlagen!#REF!,$K$1)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B22,Anlagen!$N$171:$N$209)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Schulden!P:P,$B22,Schulden!F:F)-N22-O22","v":0},{"$f":"SUMIF(Schulden!$P$27:$P$29,$B22,Schulden!$F$27:$F$29)+SUMIF(Schulden!$P$81:$P$83,$B22,Schulden!$F$81:$F$83)","v":0},{"$f":"SUMIF(Schulden!$P$10:$P$16,$B22,Schulden!$F$10:$F$16)","v":0},{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B22,Anlagen!#REF!,$P$1)","v":{"$error":"#REF!"}},null,null,null,null,{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B22,Anlagen!#REF!,$U$1)","v":{"$error":"#REF!"}},{"$error":"#REF!"},null,null,null,{"$error":"#REF!"},{"$error":"#REF!"}]
[{"$f":"B23<>\"\"","v":true},"IB 2006",{"$f":"SUMIF(Anlagen!#REF!,$B23,Anlagen!$I$7:$I$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B23,Anlagen!$J$7:$J$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B23,Anlagen!$K$7:$K$115)","v":{"$error":"#REF!"}},{"$error":"#REF!"},{"$f":"SUMIF(Anlagen!#REF!,$B23,Anlagen!$S$7:$S$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B23,Anlagen!$V$7:$V$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B23,Anlagen!$W$7:$W$115)","v":{"$error":"#REF!"}},{"$f":"F23","v":{"$error":"#REF!"}},{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B23,Anlagen!#REF!,$K$1)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B23,Anlagen!$N$171:$N$209)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Schulden!P:P,$B23,Schulden!F:F)-N23-O23","v":0},{"$f":"SUMIF(Schulden!$P$27:$P$29,$B23,Schulden!$F$27:$F$29)+SUMIF(Schulden!$P$81:$P$83,$B23,Schulden!$F$81:$F$83)","v":0},{"$f":"SUMIF(Schulden!$P$10:$P$16,$B23,Schulden!$F$10:$F$16)","v":0},{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B23,Anlagen!#REF!,$P$1)","v":{"$error":"#REF!"}},null,null,null,null,{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B23,Anlagen!#REF!,$U$1)","v":{"$error":"#REF!"}},{"$error":"#REF!"},null,null,null,{"$error":"#REF!"},{"$error":"#REF!"}]
[{"$f":"B24<>\"\"","v":true},"IB 2007",{"$f":"SUMIF(Anlagen!#REF!,$B24,Anlagen!$I$7:$I$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B24,Anlagen!$J$7:$J$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B24,Anlagen!$K$7:$K$115)","v":{"$error":"#REF!"}},{"$error":"#REF!"},{"$f":"SUMIF(Anlagen!#REF!,$B24,Anlagen!$S$7:$S$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B24,Anlagen!$V$7:$V$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B24,Anlagen!$W$7:$W$115)","v":{"$error":"#REF!"}},{"$f":"F24","v":{"$error":"#REF!"}},{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B24,Anlagen!#REF!,$K$1)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B24,Anlagen!$N$171:$N$209)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Schulden!P:P,$B24,Schulden!F:F)-N24-O24","v":0},{"$f":"SUMIF(Schulden!$P$27:$P$29,$B24,Schulden!$F$27:$F$29)+SUMIF(Schulden!$P$81:$P$83,$B24,Schulden!$F$81:$F$83)","v":0},{"$f":"SUMIF(Schulden!$P$10:$P$16,$B24,Schulden!$F$10:$F$16)","v":0},{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B24,Anlagen!#REF!,$P$1)","v":{"$error":"#REF!"}},null,null,null,null,{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B24,Anlagen!#REF!,$U$1)","v":{"$error":"#REF!"}},{"$error":"#REF!"},null,null,null,{"$error":"#REF!"},{"$error":"#REF!"}]
[{"$f":"B25<>\"\"","v":true},"IB 2008",{"$f":"SUMIF(Anlagen!#REF!,$B25,Anlagen!$I$7:$I$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B25,Anlagen!$J$7:$J$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B25,Anlagen!$K$7:$K$115)","v":{"$error":"#REF!"}},{"$f":"C25+D25-E25","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B25,Anlagen!$S$7:$S$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B25,Anlagen!$V$7:$V$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B25,Anlagen!$W$7:$W$115)","v":{"$error":"#REF!"}},{"$f":"F25","v":{"$error":"#REF!"}},{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B25,Anlagen!#REF!,$K$1)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B25,Anlagen!$N$171:$N$209)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Schulden!P:P,$B25,Schulden!F:F)-N25-O25","v":0},{"$f":"SUMIF(Schulden!$P$27:$P$29,$B25,Schulden!$F$27:$F$29)+SUMIF(Schulden!$P$81:$P$83,$B25,Schulden!$F$81:$F$83)","v":0},{"$f":"SUMIF(Schulden!$P$10:$P$16,$B25,Schulden!$F$10:$F$16)","v":0},{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B25,Anlagen!#REF!,$P$1)","v":{"$error":"#REF!"}},null,null,null,null,{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B25,Anlagen!#REF!,$U$1)","v":{"$error":"#REF!"}},{"$f":"(K25+L25+M25+N25+O25+P25+R25+T25)-J25","v":{"$error":"#REF!"}},null,null,null,{"$f":"IF(V25>=0,V25,\"\")","v":{"$error":"#REF!"}},{"$f":"IF(Z25=\"\",V25,\"\")","v":{"$error":"#REF!"}}]
[true,"IB 2009",{"$f":"SUMIF(Anlagen!#REF!,$B26,Anlagen!$I$7:$I$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B26,Anlagen!$J$7:$J$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B26,Anlagen!$K$7:$K$115)","v":{"$error":"#REF!"}},{"$error":"#REF!"},{"$f":"SUMIF(Anlagen!#REF!,$B26,Anlagen!$S$7:$S$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B26,Anlagen!$V$7:$V$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B26,Anlagen!$W$7:$W$115)","v":{"$error":"#REF!"}},{"$error":"#REF!"},{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B26,Anlagen!#REF!,$K$1)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B26,Anlagen!$N$171:$N$209)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Schulden!P:P,$B26,Schulden!F:F)-N26-O26","v":0},{"$f":"SUMIF(Schulden!$P$27:$P$29,$B26,Schulden!$F$27:$F$29)+SUMIF(Schulden!$P$81:$P$83,$B26,Schulden!$F$81:$F$83)","v":0},{"$f":"SUMIF(Schulden!$P$10:$P$16,$B26,Schulden!$F$10:$F$16)","v":0},{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B26,Anlagen!#REF!,$P$1)","v":{"$error":"#REF!"}},null,null,null,null,{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B26,Anlagen!#REF!,$U$1)","v":{"$error":"#REF!"}},{"$error":"#REF!"},null,null,null,{"$error":"#REF!"},{"$error":"#REF!"}]
[{"$f":"B27<>\"\"","v":true},"IB 2010",{"$f":"SUMIF(Anlagen!#REF!,$B27,Anlagen!$I$7:$I$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B27,Anlagen!$J$7:$J$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B27,Anlagen!$K$7:$K$115)","v":{"$error":"#REF!"}},{"$f":"C27+D27-E27","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B27,Anlagen!$S$7:$S$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B27,Anlagen!$V$7:$V$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B27,Anlagen!$W$7:$W$115)","v":{"$error":"#REF!"}},{"$f":"F27","v":{"$error":"#REF!"}},{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B27,Anlagen!#REF!,$K$1)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B27,Anlagen!$N$171:$N$209)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Schulden!P:P,$B27,Schulden!F:F)-N27-O27","v":0},{"$f":"SUMIF(Schulden!$P$27:$P$29,$B27,Schulden!$F$27:$F$29)+SUMIF(Schulden!$P$81:$P$83,$B27,Schulden!$F$81:$F$83)","v":0},{"$f":"SUMIF(Schulden!$P$10:$P$16,$B27,Schulden!$F$10:$F$16)","v":0},{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B27,Anlagen!#REF!,$P$1)","v":{"$error":"#REF!"}},null,null,null,null,{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B27,Anlagen!#REF!,$U$1)","v":{"$error":"#REF!"}},{"$f":"(K27+L27+M27+N27+O27+P27+R27+T27)-J27","v":{"$error":"#REF!"}},null,null,null,{"$f":"IF(V27>=0,V27,\"\")","v":{"$error":"#REF!"}},{"$f":"IF(Z27=\"\",V27,\"\")","v":{"$error":"#REF!"}}]
[true,"IB 2011",{"$f":"SUMIF(Anlagen!#REF!,$B28,Anlagen!$I$7:$I$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B28,Anlagen!$J$7:$J$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B28,Anlagen!$K$7:$K$115)","v":{"$error":"#REF!"}},{"$error":"#REF!"},{"$f":"SUMIF(Anlagen!#REF!,$B28,Anlagen!$S$7:$S$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B28,Anlagen!$V$7:$V$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B28,Anlagen!$W$7:$W$115)","v":{"$error":"#REF!"}},{"$error":"#REF!"},{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B28,Anlagen!#REF!,$K$1)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B28,Anlagen!$N$171:$N$209)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Schulden!P:P,$B28,Schulden!F:F)-N28-O28","v":0},{"$f":"SUMIF(Schulden!$P$27:$P$29,$B28,Schulden!$F$27:$F$29)+SUMIF(Schulden!$P$81:$P$83,$B28,Schulden!$F$81:$F$83)","v":0},{"$f":"SUMIF(Schulden!$P$10:$P$16,$B28,Schulden!$F$10:$F$16)","v":0},{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B28,Anlagen!#REF!,$P$1)","v":{"$error":"#REF!"}},null,null,null,null,{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B28,Anlagen!#REF!,$U$1)","v":{"$error":"#REF!"}},{"$error":"#REF!"},null,null,null,{"$error":"#REF!"},{"$error":"#REF!"}]
[true,"IB 2012",{"$f":"SUMIF(Anlagen!#REF!,$B29,Anlagen!$I$7:$I$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B29,Anlagen!$J$7:$J$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B29,Anlagen!$K$7:$K$115)","v":{"$error":"#REF!"}},{"$error":"#REF!"},{"$f":"SUMIF(Anlagen!#REF!,$B29,Anlagen!$S$7:$S$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B29,Anlagen!$V$7:$V$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B29,Anlagen!$W$7:$W$115)","v":{"$error":"#REF!"}},{"$error":"#REF!"},{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B29,Anlagen!#REF!,$K$1)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B29,Anlagen!$N$171:$N$209)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Schulden!P:P,$B29,Schulden!F:F)-N29-O29","v":0},{"$f":"SUMIF(Schulden!$P$27:$P$29,$B29,Schulden!$F$27:$F$29)+SUMIF(Schulden!$P$81:$P$83,$B29,Schulden!$F$81:$F$83)","v":0},{"$f":"SUMIF(Schulden!$P$10:$P$16,$B29,Schulden!$F$10:$F$16)","v":0},{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B29,Anlagen!#REF!,$P$1)","v":{"$error":"#REF!"}},null,null,null,null,{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B29,Anlagen!#REF!,$U$1)","v":{"$error":"#REF!"}},{"$error":"#REF!"},null,null,null,{"$error":"#REF!"},{"$error":"#REF!"}]
[true,"IB 2013",{"$f":"SUMIF(Anlagen!#REF!,$B30,Anlagen!$I$7:$I$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B30,Anlagen!$J$7:$J$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B30,Anlagen!$K$7:$K$115)","v":{"$error":"#REF!"}},{"$error":"#REF!"},{"$f":"SUMIF(Anlagen!#REF!,$B30,Anlagen!$S$7:$S$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B30,Anlagen!$V$7:$V$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B30,Anlagen!$W$7:$W$115)","v":{"$error":"#REF!"}},{"$error":"#REF!"},{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B30,Anlagen!#REF!,$K$1)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B30,Anlagen!$N$171:$N$209)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Schulden!P:P,$B30,Schulden!F:F)-N30-O30","v":0},{"$f":"SUMIF(Schulden!$P$27:$P$29,$B30,Schulden!$F$27:$F$29)+SUMIF(Schulden!$P$81:$P$83,$B30,Schulden!$F$81:$F$83)","v":0},{"$f":"SUMIF(Schulden!$P$10:$P$16,$B30,Schulden!$F$10:$F$16)","v":0},{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B30,Anlagen!#REF!,$P$1)","v":{"$error":"#REF!"}},null,null,null,null,{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B30,Anlagen!#REF!,$U$1)","v":{"$error":"#REF!"}},{"$error":"#REF!"},null,null,null,{"$error":"#REF!"},{"$error":"#REF!"}]
[{"$f":"B31<>\"\"","v":true},"IB 2014",{"$f":"SUMIF(Anlagen!#REF!,$B31,Anlagen!$I$7:$I$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B31,Anlagen!$J$7:$J$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B31,Anlagen!$K$7:$K$115)","v":{"$error":"#REF!"}},{"$f":"C31+D31-E31","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B31,Anlagen!$S$7:$S$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B31,Anlagen!$V$7:$V$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B31,Anlagen!$W$7:$W$115)","v":{"$error":"#REF!"}},{"$f":"F31","v":{"$error":"#REF!"}},{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B31,Anlagen!#REF!,$K$1)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B31,Anlagen!$N$171:$N$209)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Schulden!P:P,$B31,Schulden!F:F)-N31-O31","v":0},{"$f":"SUMIF(Schulden!$P$27:$P$29,$B31,Schulden!$F$27:$F$29)+SUMIF(Schulden!$P$81:$P$83,$B31,Schulden!$F$81:$F$83)","v":0},{"$f":"SUMIF(Schulden!$P$10:$P$16,$B31,Schulden!$F$10:$F$16)","v":0},{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B31,Anlagen!#REF!,$P$1)","v":{"$error":"#REF!"}},null,null,null,null,{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B31,Anlagen!#REF!,$U$1)","v":{"$error":"#REF!"}},{"$f":"(K31+L31+M31+N31+O31+P31+R31+T31)-J31","v":{"$error":"#REF!"}},null,null,null,{"$f":"IF(V31>=0,V31,\"\")","v":{"$error":"#REF!"}},{"$f":"IF(Z31=\"\",V31,\"\")","v":{"$error":"#REF!"}}]
[true,"IB 2015",{"$f":"SUMIF(Anlagen!#REF!,$B32,Anlagen!$I$7:$I$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B32,Anlagen!$J$7:$J$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B32,Anlagen!$K$7:$K$115)","v":{"$error":"#REF!"}},{"$error":"#REF!"},{"$f":"SUMIF(Anlagen!#REF!,$B32,Anlagen!$S$7:$S$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B32,Anlagen!$V$7:$V$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B32,Anlagen!$W$7:$W$115)","v":{"$error":"#REF!"}},{"$error":"#REF!"},{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B32,Anlagen!#REF!,$K$1)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B32,Anlagen!$N$171:$N$209)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Schulden!P:P,$B32,Schulden!F:F)-N32-O32","v":0},{"$f":"SUMIF(Schulden!$P$27:$P$29,$B32,Schulden!$F$27:$F$29)+SUMIF(Schulden!$P$81:$P$83,$B32,Schulden!$F$81:$F$83)","v":0},{"$f":"SUMIF(Schulden!$P$10:$P$16,$B32,Schulden!$F$10:$F$16)","v":0},{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B32,Anlagen!#REF!,$P$1)","v":{"$error":"#REF!"}},null,null,null,null,{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B32,Anlagen!#REF!,$U$1)","v":{"$error":"#REF!"}},{"$error":"#REF!"},null,null,null,{"$error":"#REF!"},{"$error":"#REF!"}]
[true,"IB 2016",{"$f":"SUMIF(Anlagen!#REF!,$B33,Anlagen!$I$7:$I$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B33,Anlagen!$J$7:$J$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B33,Anlagen!$K$7:$K$115)","v":{"$error":"#REF!"}},{"$error":"#REF!"},{"$f":"SUMIF(Anlagen!#REF!,$B33,Anlagen!$S$7:$S$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B33,Anlagen!$V$7:$V$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B33,Anlagen!$W$7:$W$115)","v":{"$error":"#REF!"}},{"$error":"#REF!"},{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B33,Anlagen!#REF!,$K$1)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B33,Anlagen!$N$171:$N$209)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Schulden!P:P,$B33,Schulden!F:F)-N33-O33","v":0},{"$f":"SUMIF(Schulden!$P$27:$P$29,$B33,Schulden!$F$27:$F$29)+SUMIF(Schulden!$P$81:$P$83,$B33,Schulden!$F$81:$F$83)","v":0},{"$f":"SUMIF(Schulden!$P$10:$P$16,$B33,Schulden!$F$10:$F$16)","v":0},{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B33,Anlagen!#REF!,$P$1)","v":{"$error":"#REF!"}},null,null,null,null,{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B33,Anlagen!#REF!,$U$1)","v":{"$error":"#REF!"}},{"$error":"#REF!"},null,null,null,{"$error":"#REF!"},{"$error":"#REF!"}]
[true,"IB 2017",{"$f":"SUMIF(Anlagen!#REF!,$B34,Anlagen!$I$7:$I$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B34,Anlagen!$J$7:$J$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B34,Anlagen!$K$7:$K$115)","v":{"$error":"#REF!"}},{"$error":"#REF!"},{"$f":"SUMIF(Anlagen!#REF!,$B34,Anlagen!$S$7:$S$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B34,Anlagen!$V$7:$V$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B34,Anlagen!$W$7:$W$115)","v":{"$error":"#REF!"}},{"$error":"#REF!"},{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B34,Anlagen!#REF!,$K$1)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B34,Anlagen!$N$171:$N$209)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Schulden!P:P,$B34,Schulden!F:F)-N34-O34","v":0},{"$f":"SUMIF(Schulden!$P$27:$P$29,$B34,Schulden!$F$27:$F$29)+SUMIF(Schulden!$P$81:$P$83,$B34,Schulden!$F$81:$F$83)","v":0},{"$f":"SUMIF(Schulden!$P$10:$P$16,$B34,Schulden!$F$10:$F$16)","v":0},{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B34,Anlagen!#REF!,$P$1)","v":{"$error":"#REF!"}},null,null,null,null,{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B34,Anlagen!#REF!,$U$1)","v":{"$error":"#REF!"}},{"$error":"#REF!"},null,null,null,{"$error":"#REF!"},{"$error":"#REF!"}]
[true,"IB 2018",{"$f":"SUMIF(Anlagen!#REF!,$B35,Anlagen!$I$7:$I$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B35,Anlagen!$J$7:$J$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B35,Anlagen!$K$7:$K$115)","v":{"$error":"#REF!"}},{"$error":"#REF!"},{"$f":"SUMIF(Anlagen!#REF!,$B35,Anlagen!$S$7:$S$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B35,Anlagen!$V$7:$V$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B35,Anlagen!$W$7:$W$115)","v":{"$error":"#REF!"}},{"$error":"#REF!"},{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B35,Anlagen!#REF!,$K$1)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B35,Anlagen!$N$171:$N$209)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Schulden!P:P,$B35,Schulden!F:F)-N35-O35","v":0},{"$f":"SUMIF(Schulden!$P$27:$P$29,$B35,Schulden!$F$27:$F$29)+SUMIF(Schulden!$P$81:$P$83,$B35,Schulden!$F$81:$F$83)","v":0},{"$f":"SUMIF(Schulden!$P$10:$P$16,$B35,Schulden!$F$10:$F$16)","v":0},{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B35,Anlagen!#REF!,$P$1)","v":{"$error":"#REF!"}},null,null,null,null,{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B35,Anlagen!#REF!,$U$1)","v":{"$error":"#REF!"}},{"$error":"#REF!"},null,null,null,{"$error":"#REF!"},{"$error":"#REF!"}]
[true,"IB 2019",{"$f":"SUMIF(Anlagen!#REF!,$B36,Anlagen!$I$7:$I$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B36,Anlagen!$J$7:$J$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B36,Anlagen!$K$7:$K$115)","v":{"$error":"#REF!"}},{"$error":"#REF!"},{"$f":"SUMIF(Anlagen!#REF!,$B36,Anlagen!$S$7:$S$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B36,Anlagen!$V$7:$V$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B36,Anlagen!$W$7:$W$115)","v":{"$error":"#REF!"}},{"$error":"#REF!"},{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B36,Anlagen!#REF!,$K$1)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B36,Anlagen!$N$171:$N$209)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Schulden!P:P,$B36,Schulden!F:F)-N36-O36","v":0},{"$f":"SUMIF(Schulden!$P$27:$P$29,$B36,Schulden!$F$27:$F$29)+SUMIF(Schulden!$P$81:$P$83,$B36,Schulden!$F$81:$F$83)","v":0},{"$f":"SUMIF(Schulden!$P$10:$P$16,$B36,Schulden!$F$10:$F$16)","v":0},{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B36,Anlagen!#REF!,$P$1)","v":{"$error":"#REF!"}},null,null,null,null,{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B36,Anlagen!#REF!,$U$1)","v":{"$error":"#REF!"}},{"$error":"#REF!"},null,null,null,{"$error":"#REF!"},{"$error":"#REF!"}]
[true,"IB 2020",{"$f":"SUMIF(Anlagen!#REF!,$B37,Anlagen!$I$7:$I$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B37,Anlagen!$J$7:$J$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B37,Anlagen!$K$7:$K$115)","v":{"$error":"#REF!"}},{"$error":"#REF!"},{"$f":"SUMIF(Anlagen!#REF!,$B37,Anlagen!$S$7:$S$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B37,Anlagen!$V$7:$V$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B37,Anlagen!$W$7:$W$115)","v":{"$error":"#REF!"}},{"$error":"#REF!"},{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B37,Anlagen!#REF!,$K$1)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B37,Anlagen!$N$171:$N$209)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Schulden!P:P,$B37,Schulden!F:F)-N37-O37","v":0},{"$f":"SUMIF(Schulden!$P$27:$P$29,$B37,Schulden!$F$27:$F$29)+SUMIF(Schulden!$P$81:$P$83,$B37,Schulden!$F$81:$F$83)","v":0},{"$f":"SUMIF(Schulden!$P$10:$P$16,$B37,Schulden!$F$10:$F$16)","v":0},{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B37,Anlagen!#REF!,$P$1)","v":{"$error":"#REF!"}},null,null,null,null,{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B37,Anlagen!#REF!,$U$1)","v":{"$error":"#REF!"}},{"$error":"#REF!"},null,null,null,{"$error":"#REF!"},{"$error":"#REF!"}]
[false,null,{"$f":"SUMIF(Anlagen!#REF!,$B38,Anlagen!$I$7:$I$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B38,Anlagen!$J$7:$J$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B38,Anlagen!$K$7:$K$115)","v":{"$error":"#REF!"}},{"$error":"#REF!"},{"$f":"SUMIF(Anlagen!#REF!,$B38,Anlagen!$S$7:$S$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B38,Anlagen!$V$7:$V$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B38,Anlagen!$W$7:$W$115)","v":{"$error":"#REF!"}},{"$error":"#REF!"},{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B38,Anlagen!#REF!,$K$1)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B38,Anlagen!$N$171:$N$209)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Schulden!P:P,$B38,Schulden!F:F)-N38-O38","v":0},{"$f":"SUMIF(Schulden!$P$27:$P$29,$B38,Schulden!$F$27:$F$29)+SUMIF(Schulden!$P$81:$P$83,$B38,Schulden!$F$81:$F$83)","v":0},{"$f":"SUMIF(Schulden!$P$10:$P$16,$B38,Schulden!$F$10:$F$16)","v":0},{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B38,Anlagen!#REF!,$P$1)","v":{"$error":"#REF!"}},null,null,null,null,{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B38,Anlagen!#REF!,$U$1)","v":{"$error":"#REF!"}},{"$error":"#REF!"},null,null,null,{"$error":"#REF!"},{"$error":"#REF!"}]
[{"$f":"B39<>\"\"","v":false},null,{"$f":"SUMIF(Anlagen!#REF!,$B39,Anlagen!$I$7:$I$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B39,Anlagen!$J$7:$J$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B39,Anlagen!$K$7:$K$115)","v":{"$error":"#REF!"}},{"$f":"C39+D39-E39","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B39,Anlagen!$S$7:$S$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B39,Anlagen!$V$7:$V$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B39,Anlagen!$W$7:$W$115)","v":{"$error":"#REF!"}},{"$f":"F39","v":{"$error":"#REF!"}},{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B39,Anlagen!#REF!,$K$1)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B39,Anlagen!$N$171:$N$209)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Schulden!P:P,$B39,Schulden!F:F)-N39-O39","v":0},{"$f":"SUMIF(Schulden!$P$27:$P$29,$B39,Schulden!$F$27:$F$29)+SUMIF(Schulden!$P$81:$P$83,$B39,Schulden!$F$81:$F$83)","v":0},{"$f":"SUMIF(Schulden!$P$10:$P$16,$B39,Schulden!$F$10:$F$16)","v":0},{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B39,Anlagen!#REF!,$P$1)","v":{"$error":"#REF!"}},null,null,null,null,{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B39,Anlagen!#REF!,$U$1)","v":{"$error":"#REF!"}},{"$f":"(K39+L39+M39+N39+O39+P39+R39+T39)-J39","v":{"$error":"#REF!"}},null,null,null,{"$f":"IF(V39>=0,V39,\"\")","v":{"$error":"#REF!"}},{"$f":"IF(Z39=\"\",V39,\"\")","v":{"$error":"#REF!"}}]
[{"$f":"B40<>\"\"","v":false},null,{"$f":"SUMIF(Anlagen!#REF!,$B40,Anlagen!$I$7:$I$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B40,Anlagen!$J$7:$J$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B40,Anlagen!$K$7:$K$115)","v":{"$error":"#REF!"}},{"$f":"C40+D40-E40","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B40,Anlagen!$S$7:$S$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B40,Anlagen!$V$7:$V$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B40,Anlagen!$W$7:$W$115)","v":{"$error":"#REF!"}},{"$f":"F40","v":{"$error":"#REF!"}},{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B40,Anlagen!#REF!,$K$1)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B40,Anlagen!$N$171:$N$209)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Schulden!P:P,$B40,Schulden!F:F)-N40-O40","v":0},{"$f":"SUMIF(Schulden!$P$27:$P$29,$B40,Schulden!$F$27:$F$29)+SUMIF(Schulden!$P$81:$P$83,$B40,Schulden!$F$81:$F$83)","v":0},{"$f":"SUMIF(Schulden!$P$10:$P$16,$B40,Schulden!$F$10:$F$16)","v":0},{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B40,Anlagen!#REF!,$P$1)","v":{"$error":"#REF!"}},null,null,null,null,{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B40,Anlagen!#REF!,$U$1)","v":{"$error":"#REF!"}},{"$error":"#REF!"},null,null,null,{"$error":"#REF!"},{"$error":"#REF!"}]
[false,null,{"$f":"SUMIF(Anlagen!#REF!,$B41,Anlagen!$I$7:$I$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B41,Anlagen!$J$7:$J$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B41,Anlagen!$K$7:$K$115)","v":{"$error":"#REF!"}},{"$error":"#REF!"},{"$f":"SUMIF(Anlagen!#REF!,$B41,Anlagen!$S$7:$S$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B41,Anlagen!$V$7:$V$115)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B41,Anlagen!$W$7:$W$115)","v":{"$error":"#REF!"}},{"$error":"#REF!"},{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B41,Anlagen!#REF!,$K$1)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Anlagen!#REF!,$B41,Anlagen!$N$171:$N$209)","v":{"$error":"#REF!"}},{"$f":"SUMIF(Schulden!P:P,$B41,Schulden!F:F)-N41-O41","v":0},{"$f":"SUMIF(Schulden!$P$27:$P$29,$B41,Schulden!$F$27:$F$29)+SUMIF(Schulden!$P$81:$P$83,$B41,Schulden!$F$81:$F$83)","v":0},{"$f":"SUMIF(Schulden!$P$10:$P$16,$B41,Schulden!$F$10:$F$16)","v":0},{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B41,Anlagen!#REF!,$P$1)","v":{"$error":"#REF!"}},null,null,null,null,{"$f":"SUMIFS(Anlagen!$N$119:$N$167,Anlagen!#REF!,B41,Anlagen!#REF!,$U$1)","v":{"$error":"#REF!"}},{"$error":"#REF!"},null,null,null,{"$error":"#REF!"},{"$error":"#REF!"}]
[true,"Summe mit Zuordnung",{"$f":"SUM(C7:C41)","v":{"$error":"#REF!"}},{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},0,0,0,{"$error":"#REF!"},{"$f":"SUM(Q7:Q41)","v":179029.19999999998},136270,0,181682,{"$error":"#REF!"}]
[true,"Summe ohne Zuordnung",{"$f":"Anlagen!I212-C42","v":{"$error":"#REF!"}},{"$f":"Anlagen!J212-D42","v":{"$error":"#REF!"}},{"$f":"Anlagen!K212-E42","v":{"$error":"#REF!"}},{"$f":"Anlagen!N212-F42","v":{"$error":"#REF!"}},{"$f":"Anlagen!S212-G42","v":{"$error":"#REF!"}},{"$f":"Anlagen!V212-H42","v":{"$error":"#REF!"}},{"$f":"Anlagen!W212-I42","v":{"$error":"#REF!"}},{"$f":"C43","v":{"$error":"#REF!"}}]
[true,"Summe aller Anlagen",{"$f":"C42+C43","v":{"$error":"#REF!"}},{"$f":"D42+D43","v":{"$error":"#REF!"}},{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"C44","v":{"$error":"#REF!"}}]
["Ende",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schlüssige Finanzierung der Anlagen mit Zuordnung gegeben"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Summe der Überfinanzierungen der Analgen mit Zuordnung ",null,null,null,null,null,{"$f":"SUM(Z7:Z41)","v":{"$error":"#REF!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Summe der Unterfinanzierungen der Anlagen mit Zuordnung",null,null,null,null,null,{"$f":"SUM(AA7:AA41)","v":{"$error":"#REF!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SALDO der Finanzierung der Anlagen mit Zuordnung",null,null,null,null,null,{"$f":"SUM(V7:V41)","v":{"$error":"#REF!"}}]

{"sheet":"Wertpapiere","index":6,"n_rows":31,"n_cols":9,"rows_kept":31,"cut":false,"hidden":true,"merged":[]}
[false,"Ende"]
[false,"Beteiligungen und Wertpapiere","001.00"]
[false,"Ende"]
[true,{"$f":"TEXT(wST.Ansatz,\"000\")&\", BETEILIGUNGEN UND WERTPAPIERE per \"&TEXT(wST.PeriodeEnde,\"T. MMMM JJJJ\")","v":"850, BETEILIGUNGEN UND WERTPAPIERE per 31. Dezember 2021"},null,null,null,null,null,{"$f":"wST.ORT","v":0}]
[true]
[true,"Posten-",null,null,"Buchwert","Zugänge","Abgänge","Buchwert"]
[true,"gruppe","Teilabschnitt","Bezeichnung",{"$f":"TEXT(wST.PeriodeAnfang-1,\"T.M.JJJJ\")","v":"31.12.2020"},{"$f":"\"im Jahr \"&TEXT(wST.PeriodeAnfang,\"JJJJ\")","v":"im Jahr 2021"},{"$f":"\"im Jahr \"&TEXT(wST.PeriodeAnfang,\"JJJJ\")","v":"im Jahr 2021"},{"$f":"TEXT(wST.PeriodeEnde,\"T.M.JJJJ\")","v":"31.12.2021"}]
[true]
[{"$f":"OR(A10,A14)","v":false},8,"BETEILIGUNGEN UND ANLAGEWERTPAPIERE",null,{"$f":"SUM(E10,E14)","v":0},{"$f":"SUM(F10,F14)","v":0},{"$f":"SUM(G10,G14)","v":0},{"$f":"SUM(H10,H14)","v":0}]
[{"$f":"OR(A11:A13)","v":false},80,"Beteiligungen",null,{"$f":"SUMPRODUCT(E11:E13,$I11:$I13)","v":0},{"$f":"SUMPRODUCT(F11:F13,$I11:$I13)","v":0},{"$f":"SUMPRODUCT(G11:G13,$I11:$I13)","v":0},{"$f":"SUMPRODUCT(H11:H13,$I11:$I13)","v":0}]
[{"$f":"I11>0","v":false},null,null,null,0,null,null,{"$f":"E11+F11-G11","v":0},{"$f":"IF(C11=0,0,IF(VALUE(LEFT(C11,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"I12>0","v":false},null,null,null,0,null,null,{"$f":"E12+F12-G12","v":0},{"$f":"IF(C12=0,0,IF(VALUE(LEFT(C12,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"I13>0","v":false},null,null,null,0,null,null,{"$f":"E13+F13-G13","v":0},{"$f":"IF(C13=0,0,IF(VALUE(LEFT(C13,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"OR(A15:A24)","v":false},85,"Anlagewertpapiere",null,{"$f":"SUMPRODUCT(E15:E24,$I15:$I24)","v":0},{"$f":"SUMPRODUCT(F15:F24,$I15:$I24)","v":0},{"$f":"SUMPRODUCT(G15:G24,$I15:$I24)","v":0},{"$f":"SUMPRODUCT(H15:H24,$I15:$I24)","v":0}]
[{"$f":"I15>0","v":false},null,null,null,0,null,null,{"$f":"E15+F15-G15","v":0},{"$f":"IF(C15=0,0,IF(VALUE(LEFT(C15,3))=wST.Ansatz,1,0))","v":0}]
[false,null,null,null,null,null,null,0,0]
[false,null,null,null,null,null,null,0,0]
[false,null,null,null,null,null,null,0,0]
[false,null,null,null,null,null,null,0,0]
[false,null,null,null,null,null,null,0,0]
[false,null,null,null,0,null,null,0,0]
[false,null,null,null,0,null,null,0,0]
[false,null,null,null,0,null,null,0,0]
[false,null,null,null,0,null,null,0,0]
[{"$f":"A9","v":false}]
[{"$f":"A27","v":false},22,"WERTPAPIERE DES UMLAUFVERMÖGENS",null,{"$f":"E27","v":0},null,null,{"$f":"H27","v":0}]
[{"$f":"OR(A28:A30)","v":false},220,"Wertpapiere des Umlaufvermögens",null,{"$f":"SUMPRODUCT(E28:E30,$I28:$I30)","v":0},{"$f":"SUMPRODUCT(F28:F30,$I28:$I30)","v":0},{"$f":"SUMPRODUCT(G28:G30,$I28:$I30)","v":0},{"$f":"SUMPRODUCT(H28:H30,$I28:$I30)","v":0}]
[{"$f":"I28>0","v":false},null,null,null,0,null,null,{"$f":"E28+F28-G28","v":0},{"$f":"IF(C28=0,0,IF(VALUE(LEFT(C28,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"I29>0","v":false},null,null,null,0,null,null,{"$f":"E29+F29-G29","v":0},{"$f":"IF(C29=0,0,IF(VALUE(LEFT(C29,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"I30>0","v":false},null,null,null,0,null,null,{"$f":"E30+F30-G30","v":0},{"$f":"IF(C30=0,0,IF(VALUE(LEFT(C30,3))=wST.Ansatz,1,0))","v":0}]
["Ende"]

{"sheet":"Vorräte","index":8,"n_rows":121,"n_cols":10,"rows_kept":121,"cut":false,"hidden":true,"merged":[]}
[false,"Ende"]
[false,"Vorräte","001.00"]
[false,"Ende"]
[true,{"$f":"TEXT(wST.Ansatz,\"000\")&\", VORRÄTE per \"&TEXT(wST.PeriodeEnde,\"T. MMMM JJJJ\")","v":"850, VORRÄTE per 31. Dezember 2021"},null,null,null,null,null,null,{"$f":"wST.ORT","v":0}]
[true]
[true,"Posten- gruppe","Teil- Abschn.","Bezeichnung",{"$f":"\"Inventur \"&TEXT(wST.PeriodeAnfang-1,\"T.M.JJJJ\")","v":"Inventur 31.12.2020"},{"$f":"\"Zugänge im Jahr \"&TEXT(wST.PeriodeAnfang,\"JJJJ\")","v":"Zugänge im Jahr 2021"},{"$f":"\"Abgänge im Jahr \"&TEXT(wST.PeriodeAnfang,\"JJJJ\")","v":"Abgänge im Jahr 2021"},{"$f":"\"Inventur \"&TEXT(wST.PeriodeEnde,\"T.M.JJJJ\")","v":"Inventur 31.12.2021"}]
[true]
[{"$f":"A9","v":false},10,"ERSATZTEILE",null,{"$f":"E9","v":0},{"$f":"F9","v":0},{"$f":"G9","v":0},{"$f":"H9","v":0}]
[{"$f":"OR(A10:A12)","v":false},100,"Ersatzteile",null,{"$f":"SUMPRODUCT(E10:E12,$J10:$J12)","v":0},{"$f":"SUMPRODUCT(F10:F12,$J10:$J12)","v":0},{"$f":"SUMPRODUCT(G10:G12,$J10:$J12)","v":0},{"$f":"SUMPRODUCT(H10:H12,$J10:$J12)","v":0}]
[{"$f":"J10<>0","v":false},null,null,null,0,{"$f":"MAX(0,H10-E10)","v":0},{"$f":"MAX(0,-H10+E10)","v":0},0,null,{"$f":"IF(C10=0,0,IF(VALUE(LEFT(C10,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"J11<>0","v":false},null,null,null,0,{"$f":"MAX(0,H11-E11)","v":0},{"$f":"MAX(0,-H11+E11)","v":0},0,null,{"$f":"IF(C11=0,0,IF(VALUE(LEFT(C11,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"J12<>0","v":false},null,null,null,0,{"$f":"MAX(0,H12-E12)","v":0},{"$f":"MAX(0,-H12+E12)","v":0},0,null,{"$f":"IF(C12=0,0,IF(VALUE(LEFT(C12,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"A8","v":false},null,null,null,0,null,null,0]
[{"$f":"A15","v":false},11,"GEBRAUCHSGÜTER",null,{"$f":"E15","v":0},{"$f":"F15","v":0},{"$f":"G15","v":0},{"$f":"H15","v":0}]
[{"$f":"OR(A16:A84)","v":false},110,"Geringwertige Wirtschaftsgüter (lt. VRV)",null,{"$f":"SUMPRODUCT(E16:E84,$J16:$J84)","v":0},{"$f":"SUMPRODUCT(F16:F84,$J16:$J84)","v":0},{"$f":"SUMPRODUCT(G16:G84,$J16:$J84)","v":0},{"$f":"SUMPRODUCT(H16:H84,$J16:$J84)","v":0}]
[{"$f":"J16<>0","v":false},null,null,null,null,{"$f":"MAX(0,H16-E16)","v":0},{"$f":"MAX(0,-H16+E16)","v":0},null,null,{"$f":"IF(C16=0,0,IF(VALUE(LEFT(C16,3))=wST.Ansatz,1,0))","v":0}]
[false,null,null,null,null,0,0,null,null,0]
[false,null,null,null,null,0,0,null,null,0]
[false,null,null,null,null,0,0,null,null,0]
[false,null,null,null,null,0,0,null,null,0]
[false,null,null,null,null,0,0,null,null,0]
[false,null,null,null,null,0,0,null,null,0]
[false,null,null,null,null,0,0,null,null,0]
[false,null,null,null,null,0,0,null,null,0]
[false,null,null,null,null,0,0,null,null,0]
[false,null,null,null,null,0,0,null,null,0]
[false,null,null,null,null,0,0,null,null,0]
[false,null,null,null,null,0,0,null,null,0]
[false,null,null,null,null,0,0,null,null,0]
[false,null,null,null,null,0,0,null,null,0]
[false,null,null,null,null,0,0,null,null,0]
[false,null,null,null,null,0,0,null,null,0]
[false,null,null,null,null,0,0,null,null,0]
[false,null,null,null,null,0,0,null,null,0]
[false,null,null,null,null,0,0,null,null,0]
[false,null,null,null,null,0,0,null,null,0]
[false,null,null,null,null,0,0,null,null,0]
[false,null,null,null,null,0,0,null,null,0]
[false,null,null,null,null,0,0,null,null,0]
[false,null,null,null,null,0,0,null,null,0]
[false,null,null,null,null,0,0,null,null,0]
[false,null,null,null,null,0,0,null,null,0]
[false,null,null,null,null,0,0,null,null,0]
[false,null,null,null,null,0,0,null,null,0]
[false,null,null,null,null,0,0,null,null,0]
[false,null,null,null,null,0,0,null,null,0]
[{"$f":"J47<>0","v":false},null,null,null,null,{"$f":"MAX(0,H47-E47)","v":0},{"$f":"MAX(0,-H47+E47)","v":0},null,null,{"$f":"IF(C47=0,0,IF(VALUE(LEFT(C47,3))=wST.Ansatz,1,0))","v":0}]
[false,null,null,null,null,0,0,null,null,0]
[false,null,null,null,null,0,0,null,null,0]
[false,null,null,null,null,0,0,null,null,0]
[false,null,null,null,null,0,0,null,null,0]
[false,null,null,null,null,0,0,null,null,0]
[false,null,null,null,null,0,0,null,null,0]
[false,null,null,null,null,0,0,null,null,0]
[false,null,null,null,null,0,0,null,null,0]
[false,null,null,null,null,0,0,null,null,0]
[false,null,null,null,null,0,0,null,null,0]
[false,null,null,null,null,0,0,null,null,0]
[false,null,null,null,null,0,0,null,null,0]
[false,null,null,null,null,0,0,null,null,0]
[false,null,null,null,null,0,0,null,null,0]
[false,null,null,null,null,0,0,null,null,0]
[false,null,null,null,null,0,0,null,null,0]
[false,null,null,null,null,0,0,null,null,0]
[false,null,null,null,null,0,0,null,null,0]
[false,null,null,null,null,0,0,null,null,0]
[false,null,null,null,null,0,0,null,null,0]
[false,null,null,null,null,0,0,null,null,0]
[false,null,null,null,null,0,0,null,null,0]
[false,null,null,null,null,0,0,null,null,0]
[false,null,null,null,null,0,0,null,null,0]
[false,null,null,null,null,0,0,null,null,0]
[false,null,null,null,0,0,0,0,null,0]
[false,null,null,null,0,0,0,0,null,0]
[false,null,null,null,0,0,0,0,null,0]
[false,null,null,null,0,0,0,0,null,0]
[false,null,null,null,0,0,0,0,null,0]
[{"$f":"J78<>0","v":false},null,null,null,0,{"$f":"MAX(0,H78-E78)","v":0},{"$f":"MAX(0,-H78+E78)","v":0},0,null,{"$f":"IF(C78=0,0,IF(VALUE(LEFT(C78,3))=wST.Ansatz,1,0))","v":0}]
[false,null,null,null,0,0,0,0,null,0]
[false,null,null,null,0,0,0,0,null,0]
[false,null,null,null,0,0,0,0,null,0]
[false,null,null,null,0,0,0,0,null,0]
[{"$f":"J83<>0","v":false},null,null,null,0,{"$f":"MAX(0,H83-E83)","v":0},{"$f":"MAX(0,-H83+E83)","v":0},0,null,{"$f":"IF(C83=0,0,IF(VALUE(LEFT(C83,3))=wST.Ansatz,1,0))","v":0}]
[false,null,null,null,0,0,0,0,null,0]
[{"$f":"A14","v":false},null,null,null,0,null,null,0]
[{"$f":"A87","v":false},12,"WERKSTOFFE",null,{"$f":"E87","v":0},{"$f":"F87","v":0},{"$f":"G87","v":0},{"$f":"H87","v":0}]
[{"$f":"OR(A88:A90)","v":false},120,"Werkstoffe",null,{"$f":"SUMPRODUCT(E88:E90,$J88:$J90)","v":0},{"$f":"SUMPRODUCT(F88:F90,$J88:$J90)","v":0},{"$f":"SUMPRODUCT(G88:G90,$J88:$J90)","v":0},{"$f":"SUMPRODUCT(H88:H90,$J88:$J90)","v":0}]
[{"$f":"J88<>0","v":false},null,null,null,0,{"$f":"MAX(0,H88-E88)","v":0},{"$f":"MAX(0,-H88+E88)","v":0},0,null,{"$f":"IF(C88=0,0,IF(VALUE(LEFT(C88,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"J89<>0","v":false},null,null,null,0,{"$f":"MAX(0,H89-E89)","v":0},{"$f":"MAX(0,-H89+E89)","v":0},0,null,{"$f":"IF(C89=0,0,IF(VALUE(LEFT(C89,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"J90<>0","v":false},null,null,null,0,{"$f":"MAX(0,H90-E90)","v":0},{"$f":"MAX(0,-H90+E90)","v":0},0,null,{"$f":"IF(C90=0,0,IF(VALUE(LEFT(C90,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"A86","v":false},null,null,null,0,null,null,0]
[{"$f":"A93","v":false},13,"HANDELSWAREN",null,{"$f":"E93","v":0},{"$f":"F93","v":0},{"$f":"G93","v":0},{"$f":"H93","v":0}]
[{"$f":"OR(A94:A96)","v":false},130,"Handelswaren",null,{"$f":"SUMPRODUCT(E94:E96,$J94:$J96)","v":0},{"$f":"SUMPRODUCT(F94:F96,$J94:$J96)","v":0},{"$f":"SUMPRODUCT(G94:G96,$J94:$J96)","v":0},{"$f":"SUMPRODUCT(H94:H96,$J94:$J96)","v":0}]
[{"$f":"J94<>0","v":false},null,null,null,null,{"$f":"MAX(0,H94-E94)","v":0},{"$f":"MAX(0,-H94+E94)","v":0},null,null,{"$f":"IF(C94=0,0,IF(VALUE(LEFT(C94,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"J95<>0","v":false},null,null,null,0,{"$f":"MAX(0,H95-E95)","v":0},{"$f":"MAX(0,-H95+E95)","v":0},0,null,{"$f":"IF(C95=0,0,IF(VALUE(LEFT(C95,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"J96<>0","v":false},null,null,null,0,{"$f":"MAX(0,H96-E96)","v":0},{"$f":"MAX(0,-H96+E96)","v":0},0,null,{"$f":"IF(C96=0,0,IF(VALUE(LEFT(C96,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"A92","v":false},null,null,null,0,null,null,0]
[{"$f":"A99","v":false},14,"VERBRAUCHSGÜTER, LEBENS- UND FUTTERMITTEL",null,{"$f":"E99","v":0},{"$f":"F99","v":0},{"$f":"G99","v":0},{"$f":"H99","v":0}]
[{"$f":"OR(A100:A102)","v":false},140,"Verbrauchsgüter, Lebens- und Futtermittel",null,{"$f":"SUMPRODUCT(E100:E102,$J100:$J102)","v":0},{"$f":"SUMPRODUCT(F100:F102,$J100:$J102)","v":0},{"$f":"SUMPRODUCT(G100:G102,$J100:$J102)","v":0},{"$f":"SUMPRODUCT(H100:H102,$J100:$J102)","v":0}]
[{"$f":"J100<>0","v":false},null,null,null,0,{"$f":"MAX(0,H100-E100)","v":0},{"$f":"MAX(0,-H100+E100)","v":0},0,null,{"$f":"IF(C100=0,0,IF(VALUE(LEFT(C100,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"J101<>0","v":false},null,null,null,0,{"$f":"MAX(0,H101-E101)","v":0},{"$f":"MAX(0,-H101+E101)","v":0},0,null,{"$f":"IF(C101=0,0,IF(VALUE(LEFT(C101,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"J102<>0","v":false},null,null,null,0,{"$f":"MAX(0,H102-E102)","v":0},{"$f":"MAX(0,-H102+E102)","v":0},0,null,{"$f":"IF(C102=0,0,IF(VALUE(LEFT(C102,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"A98","v":false},null,null,null,0,null,null,0]
[{"$f":"A105","v":false},15,"BETRIEBSSTOFFE UND SONSTIGE VERBRAUCHSGÜTER",null,{"$f":"E105","v":0},{"$f":"F105","v":0},{"$f":"G105","v":0},{"$f":"H105","v":0}]
[{"$f":"OR(A106:A108)","v":false},150,"Betriebsstoffe und sonstige Verbrauchsgüter",null,{"$f":"SUMPRODUCT(E106:E108,$J106:$J108)","v":0},{"$f":"SUMPRODUCT(F106:F108,$J106:$J108)","v":0},{"$f":"SUMPRODUCT(G106:G108,$J106:$J108)","v":0},{"$f":"SUMPRODUCT(H106:H108,$J106:$J108)","v":0}]
[{"$f":"J106<>0","v":false},null,null,null,0,{"$f":"MAX(0,H106-E106)","v":0},{"$f":"MAX(0,-H106+E106)","v":0},0,null,{"$f":"IF(C106=0,0,IF(VALUE(LEFT(C106,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"J107<>0","v":false},null,null,null,0,{"$f":"MAX(0,H107-E107)","v":0},{"$f":"MAX(0,-H107+E107)","v":0},0,null,{"$f":"IF(C107=0,0,IF(VALUE(LEFT(C107,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"J108<>0","v":false},null,null,null,0,{"$f":"MAX(0,H108-E108)","v":0},{"$f":"MAX(0,-H108+E108)","v":0},0,null,{"$f":"IF(C108=0,0,IF(VALUE(LEFT(C108,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"A104","v":false},null,null,null,0,null,null,0]
[{"$f":"A111","v":false},16,"ALTMATERIAL",null,{"$f":"E111","v":0},{"$f":"F111","v":0},{"$f":"G111","v":0},{"$f":"H111","v":0}]
[{"$f":"OR(A112:A114)","v":false},160,"Altmaterial",null,{"$f":"SUMPRODUCT(E112:E114,$J112:$J114)","v":0},{"$f":"SUMPRODUCT(F112:F114,$J112:$J114)","v":0},{"$f":"SUMPRODUCT(G112:G114,$J112:$J114)","v":0},{"$f":"SUMPRODUCT(H112:H114,$J112:$J114)","v":0}]
[{"$f":"J112<>0","v":false},null,null,null,0,{"$f":"MAX(0,H112-E112)","v":0},{"$f":"MAX(0,-H112+E112)","v":0},0,null,{"$f":"IF(C112=0,0,IF(VALUE(LEFT(C112,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"J113<>0","v":false},null,null,null,0,{"$f":"MAX(0,H113-E113)","v":0},{"$f":"MAX(0,-H113+E113)","v":0},0,null,{"$f":"IF(C113=0,0,IF(VALUE(LEFT(C113,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"J114<>0","v":false},null,null,null,0,{"$f":"MAX(0,H114-E114)","v":0},{"$f":"MAX(0,-H114+E114)","v":0},0,null,{"$f":"IF(C114=0,0,IF(VALUE(LEFT(C114,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"A110","v":false},null,null,null,0,null,null,0]
[{"$f":"A117","v":false},17,"ERZEUGNISSE",null,{"$f":"E117","v":0},{"$f":"F117","v":0},{"$f":"G117","v":0},{"$f":"H117","v":0}]
[{"$f":"OR(A118:A120)","v":false},170,"Erzeugnisse",null,{"$f":"SUMPRODUCT(E118:E120,$J118:$J120)","v":0},{"$f":"SUMPRODUCT(F118:F120,$J118:$J120)","v":0},{"$f":"SUMPRODUCT(G118:G120,$J118:$J120)","v":0},{"$f":"SUMPRODUCT(H118:H120,$J118:$J120)","v":0}]
[{"$f":"J118<>0","v":false},null,null,null,0,{"$f":"MAX(0,H118-E118)","v":0},{"$f":"MAX(0,-H118+E118)","v":0},0,null,{"$f":"IF(C118=0,0,IF(VALUE(LEFT(C118,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"J119<>0","v":false},null,null,null,0,{"$f":"MAX(0,H119-E119)","v":0},{"$f":"MAX(0,-H119+E119)","v":0},0,null,{"$f":"IF(C119=0,0,IF(VALUE(LEFT(C119,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"J120<>0","v":false},null,null,null,0,{"$f":"MAX(0,H120-E120)","v":0},{"$f":"MAX(0,-H120+E120)","v":0},0,null,{"$f":"IF(C120=0,0,IF(VALUE(LEFT(C120,3))=wST.Ansatz,1,0))","v":0}]
["Ende"]

{"sheet":"Eigenkapitalzinsen","index":9,"n_rows":25,"n_cols":16,"rows_kept":25,"cut":false,"hidden":false,"merged":[[19,7,21,9],[5,11,6,11],[5,1,6,1],[5,5,6,5],[5,7,5,9],[5,3,6,3],[5,4,6,4],[19,1,22,5]]}
[false,"Ende"]
[false,"Anlagen"]
[false,"Ende"]
[true,{"$f":"CONCATENATE(\"Eigenkapitalzinsen Wasserversorgung    Rechnungsabschluss \"&BAB!J12,\"  KLR-Ebene: \"&Info!C17)","v":"Eigenkapitalzinsen Wasserversorgung    Rechnungsabschluss 2021  KLR-Ebene: "}]
[true]
[true,"Bestände (Aktiva, Passiva)",null,{"$f":"CONCATENATE(\"Bestände aus Vermögensrechnung\nper 31.12.\"&YEAR(wST.PeriodeEnde)&\" exklusive Werte aus Registerblatt Anlagen *\")","v":"Bestände aus Vermögensrechnung\nper 31.12.2021 exklusive Werte aus Registerblatt Anlagen *"},{"$f":"CONCATENATE(\"Werte aus Registerblatt Anlagen / Schulden  \nper  31.12.\"&YEAR(wST.PeriodeEnde))","v":"Werte aus Registerblatt Anlagen / Schulden  \nper  31.12.2021"},"Summe Bestände für Eigenkapitalverzinsung",null,"Zuordnung  KLR ***",null,null,null,"Kontrolle Zuordnung"]
[true,null,null,null,null,null,null,"Verteilung","Gewinnung","Verwaltung"]
[true]
[true,{"$f":"\"+ Buchwert Immaterielle Vermögenswerte und Sachanlagen \"","v":"+ Buchwert Immaterielle Vermögenswerte und Sachanlagen "},null,null,{"$f":"Anlagen!W7+Anlagen!W69+Anlagen!W76+Anlagen!W90+Anlagen!W97+Anlagen!W109","v":0},{"$f":"+D9+E9","v":0},null,{"$f":"IF($E$9=0,0,$F$9*SUM(Anlagen!AE9:AE115)/$E$9)","v":0},{"$f":"IF($E$9=0,0,$F$9*SUM(Anlagen!AF9:AF115)/$E$9)","v":0},{"$f":"IF($E$9=0,0,$F$9*SUM(Anlagen!AG9:AG115)/$E$9)","v":0},null,{"$f":"F9-H9-I9-J9","v":0},null,{"$f":"Anlagen!W97+Anlagen!W90+Anlagen!W76+Anlagen!W69+Anlagen!W7","v":0},{"$f":"Anlagen!S97+Anlagen!S90+Anlagen!S76+Anlagen!S69+Anlagen!S7","v":0},{"$f":"+O9/2+N9","v":0}]
[null,{"$f":"\"+ Stand Forderungen Barwerte Finanzierungszuschüsse\"","v":"+ Stand Forderungen Barwerte Finanzierungszuschüsse"},null,null,null,{"$f":"+D10+E10","v":0},null,{"$f":"IF(SUM($H$9:$J$9)=0,0,$F$10*H9/SUM($H$9:$J$9))","v":0},{"$f":"IF(SUM($H$9:$J$9)=0,0,$F$10*I9/SUM($H$9:$J$9))","v":0},0,null,{"$f":"F10-H10-I10-J10","v":0}]
[true,{"$f":"\" - Buchwert IZ / FZ (Vertragsbarwerte)\"","v":" - Buchwert IZ / FZ (Vertragsbarwerte)"},null,null,{"$f":"-(SUM(Anlagen!W119:W167))","v":0},{"$f":"+D11+E11","v":0},null,{"$f":"IF($E$11=0,0,-$F$11*(SUM(Anlagen!AE119:AE167))/$E$11)","v":0},{"$f":"IF($E$11=0,0,-$F$11*(SUM(Anlagen!AF119:AF167))/$E$11)","v":0},{"$f":"IF($E$11=0,0,-$F$11*(SUM(Anlagen!AG119:AG167))/$E$11)","v":0},null,{"$f":"F11-H11-I11-J11","v":0},null,{"$f":"SUM(Anlagen!#REF!)","v":{"$error":"#REF!"}},{"$f":"SUM(Anlagen!#REF!)","v":{"$error":"#REF!"}},{"$f":"+O11/2+N11","v":{"$error":"#REF!"}}]
[true,{"$f":"\" - Buchwert Interessentenbeiträge\"","v":" - Buchwert Interessentenbeiträge"},null,null,{"$f":"-(SUM(Anlagen!W171:W209))","v":0},{"$f":"+D12+E12","v":0},null,{"$f":"IF($E$12=0,0,-$F$12*(SUM(Anlagen!AE171:AE209))/$E$12)","v":0},{"$f":"IF($E$12=0,0,-$F$12*(SUM(Anlagen!AF171:AF209))/$E$12)","v":0},{"$f":"IF($E$12=0,0,-$F$12*(SUM(Anlagen!AG171:AG209))/$E$12)","v":0},null,{"$f":"F12-H12-I12-J12","v":0},null,{"$f":"SUM(Anlagen!W111:W112)","v":0},{"$f":"SUM(Anlagen!S111:S112)","v":0},{"$f":"+O12/2+N12","v":0}]
[true,{"$f":"\" - Schuldenstand Investitionsdarlehen und Leasing\"","v":" - Schuldenstand Investitionsdarlehen und Leasing"},null,null,{"$f":"-(Schulden!L17)-(Schulden!L8)","v":0},{"$f":"+D13+E13","v":0},null,{"$f":"IF($E$13=0,0,-$F$13*(SUM(Schulden!T10:T70))/$E$13)","v":0},{"$f":"IF($E$13=0,0,-$F$13*(SUM(Schulden!U10:U70))/$E$13)","v":0},{"$f":"IF($E$13=0,0,-$F$13*(SUM(Schulden!V10:V70))/$E$13)","v":0},null,{"$f":"F13-H13-I13-J13","v":0},null,{"$f":"Schulden!L17","v":0},{"$f":"Schulden!I17-Schulden!H17","v":0},{"$f":"+O13/2+N13","v":0}]
[true]
[true,"Basis für Eigenkapitalzinsen",null,{"$f":"SUM(D9:D13)","v":0},{"$f":"SUM(E9:E13)","v":0},{"$f":"SUM(F9:F13)","v":0},null,{"$f":"SUM(H9:H13)","v":0},{"$f":"SUM(I9:I13)","v":0},{"$f":"SUM(J9:J13)","v":0}]
[true]
[null,"Manuelle Aufteilung des Eigenkapitals nach Kostenstellen in EURO"]
[true,"Eigenkapitalzinssatz ** und Eigenkapitalzinsen",null,2.8199999999999999E-2,null,{"$f":"+$F$15*$D$18","v":0},null,{"$f":"IF(AND(H17=\"\",ISERROR(H15)),0,IF(H17=\"\",H15*$D$18,$D$18*H17))","v":0},{"$f":"IF(AND(I17=\"\",ISERROR(I15)),0,IF(I17=\"\",I15*$D$18,$D$18*I17))","v":0},0]
["Ende"]
[null,"* Im Bereich der geförderten Siedlungswasserwirtschaft in der Steiermark sind die Immateriellen Vermögenswerte und die Sachanlagen sowie die Subventionen und Interessentenbeiträge verpflichtend vollständig im Registerblatt Anlagen zu erfassen. Im Bereich der geförderten Siedlungswasserwirtschaft in der Steiermark sind die Investitionsdarlehen und Leasing im Registerblatt Schulden ebenfalls verpflichtend vollständig zu erfassen. Unter diesen Voraussetzungen ist nur der Stand der Forderungen Barwerte Finanzierungszuschüsse aus der Vermögensrechnung in diese Spalte zu übertragen.",null,null,null,null,null,"*** Kostenstellenzuordnung für Werteübernahme aus Registerblatt Anlagen / Schulden erfolgt automatisiert; \nsonst manuelle Zuteilung in EURO erforderlich"]
[]
[]
[]
[]
[null,"** Durchschnitt der Emissionsrenditen von österreichischen Bundesanleihen (jährlicher Periodendurchschnitt) der letzten 25 Jahre (ÖWAV-Arbeitsbehelf 64)."]

{"sheet":"Liquiditätsplan","index":10,"n_rows":85,"n_cols":23,"rows_kept":85,"cut":false,"hidden":false,"merged":[[11,5,11,6],[12,5,12,6],[13,5,13,6],[14,5,14,6],[15,3,15,4],[15,5,15,6],[4,2,4,17],[7,3,7,4],[7,5,7,6],[8,5,8,6],[9,5,9,6],[10,3,10,4],[10,5,10,6],[22,3,22,4],[23,3,23,4],[23,5,23,6],[24,3,24,4],[25,3,25,4],[25,5,25,6],[16,5,16,6],[17,5,17,6],[18,5,18,6],[20,3,20,4],[20,5,20,6],[21,3,21,4],[21,5,21,6],[30,3,30,4],[31,3,31,4],[31,5,31,6],[32,3,32,4],[32,5,32,6],[33,3,33,4],[26,3,26,4],[27,3,27,4],[27,5,27,6],[28,3,28,4],[29,3,29,4],[29,5,29,6],[37,3,37,4],[37,5,37,6],[38,5,38,6],[39,3,39,4],[39,5,39,6],[40,3,40,4],[40,5,40,6],[34,3,34,4],[34,5,34,6],[35,3,35,4],[36,3,36,4],[36,5,36,6],[46,5,46,6],[47,3,47,4],[47,5,47,6],[48,3,48,4],[48,5,48,6],[49,3,49,4],[49,5,49,6],[41,3,41,4],[41,5,41,6],[43,3,43,4],[43,5,43,6],[44,5,44,6],[45,5,45,6],[55,3,55,4],[55,5,55,6],[57,3,57,4],[57,5,57,6],[58,3,58,4],[58,5,58,6],[50,5,50,6],[51,3,51,4],[51,5,51,6],[52,3,52,4],[52,5,52,6],[53,3,53,4],[53,5,53,6],[63,3,63,4],[63,5,63,6],[65,2,65,4],[65,5,65,6],[66,2,66,4],[66,5,66,6],[59,2,60,2],[59,3,59,4],[59,5,59,6],[60,3,60,4],[60,5,60,6],[61,3,61,4],[61,5,61,6],[71,2,71,4],[71,5,71,6],[72,2,72,4],[72,5,72,6],[73,2,73,4],[73,5,73,6],[67,2,67,4],[67,5,67,6],[69,2,69,4],[69,5,69,6],[70,2,70,4],[70,5,70,6],[83,2,83,4],[83,5,83,6],[78,2,78,4],[78,5,78,6],[80,2,80,4],[80,5,80,6],[81,2,81,4],[81,5,81,6],[75,2,75,4],[75,5,75,6],[76,2,76,4],[76,5,76,6],[77,2,77,4],[77,5,77,6]]}
[false,"Ende",null,null,null,true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"verschieben"]
[false,"Anlagen"]
[false,"Ende",null,null,null,null,null,null,null," ",null,null,null,null,null,null,null,null,null,null,null,null,"Änd. p.a."]
[true]
[true,null,{"$f":"CONCATENATE(\"Liquiditätsplan Wasserversorgung Rechnungsabschluss \"&BAB!J12,\" \"&Info!C17 )","v":"Liquiditätsplan Wasserversorgung Rechnungsabschluss 2021 "},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AVERAGE(Y6:AH6)","v":{"$error":"#DIV/0!"}}]
[true]
[true,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AVERAGE(Y8:AH8)","v":{"$error":"#DIV/0!"}}]
[true,null,null,"      Liquiditätsplan inkl. zukünftiger Investitonen berechnen",null,{"$f":"\"Summe \"&BAB!J12","v":"Summe 2021"},null,null,null,{"$f":"BAB!J12+1","v":2022},{"$f":"J8+1","v":2023},2024,2025,2026,2027,2028,2029,2030,2031]
[null,null,"SU 31"," Summe Einzahlungen operative Gebarung  (SU 31)",null,{"$f":"+F10+F12+F15+F17+F18+F19","v":0},null,null,null,{"$f":"+J10+J12+J15+J17+J18+J19","v":0},0,0,0,0,0,0,0,0,0,null,null,null,{"$f":"AVERAGE(Y10:AH10)","v":{"$error":"#DIV/0!"}}]
[null,null,"4.1"," Einzahlungen aus Gebühren / Entgelten ohne zukünftige Investitionen",null,{"$f":"SUMIF(BÜB!$R$12:$R$26,C10,BÜB!$Q$12:$Q$26)","v":0},null,null,null,{"$f":"F10*(1+J11)","v":0},{"$f":"J14*(1+K11)","v":0},{"$f":"K14*(1+L11)","v":0},{"$f":"L14*(1+M11)","v":0},0,0,0,0,0,{"$f":"R14*(1+S11)","v":0}]
[null,{"$f":"\"%\"","v":"%"},null,"     jährliche Veränderung Einnahmen aus Gebühren geg. VJ % (ohne zukünftige Investitionen)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AVERAGE(Y15:AH15)","v":{"$error":"#DIV/0!"}}]
[null,"Plan absolut",null," Erforderliche Gebührenveränderung - nach Umsetzung der geplanten Investitionen  - absolut",null,null,null,null,null,{"$f":"IF(F1,(F10*(1+J13))-F10,0)","v":0},{"$f":"IF($F$1,(J$14*(1+K$13))-J$14,0)","v":0},{"$f":"IF($F$1,(K$14*(1+L$13))-K$14,0)","v":0},0,0,0,0,0,0,0]
[null,"Plan relativ",null," Erforderliche Gebühreveränderung - nach Umsetzung der geplanten Investitionen - relativ"]
[null,null,null," Summe Einzahlungen aus Gebühren/Entgelten",null,null,null,null,null,{"$f":"+J12+J10","v":0},{"$f":"+K12+K10","v":0},0,0,0,0,0,0,0,0]
[null,null,"4.2"," Sonstige Einzahlungen ",null,{"$f":"SUMIF(BÜB!$R$12:$R$26,C15,BÜB!$Q$12:$Q$26)","v":0},null,null,null,{"$f":"F15*(1+J16)","v":0},{"$f":"J15*(1+K16)","v":0},0,0,0,0,0,0,0,0]
[null,{"$f":"\"%\"","v":"%"},null,"     jährliche Veränderung sonstige Einzahlungen / Einnahmen  geg. VJ %"]
[null,"Eintrag","4.3"," Einzahlungen von Beiträgen in operativer Gebarung (zB Konto 850)",null,{"$f":"SUMIF(BÜB!$R$12:$R$26,C17,BÜB!$Q$12:$Q$26)","v":0}]
[null,"Eintrag","4.4"," Einzahlungen aus Zinsenzuschüssen FZ (Konto 860, 861) - Bestand",null,{"$f":"SUMIF(BÜB!$R$12:$R$26,C18,BÜB!$Q$12:$Q$26)","v":0}]
[null,"Plan",null," Geplante Zinsenzuschüsse FZ (Konto 860, 861 - noch nicht zugesichert)",null,null,null,null,null,{"$f":"IF(F1,'Investition-Finanzierung'!$L$23,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!$M$23+'Investition-Finanzierung'!$L$48,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!$N$23+'Investition-Finanzierung'!$M$48+'Investition-Finanzierung'!$L$73,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!$O$23+'Investition-Finanzierung'!$N$48+'Investition-Finanzierung'!$M$73+'Investition-Finanzierung'!$L$98,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!$P$23+'Investition-Finanzierung'!$O$48+'Investition-Finanzierung'!$N$73+'Investition-Finanzierung'!$M$98+'Investition-Finanzierung'!$L$123,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!$Q$23+'Investition-Finanzierung'!$P$48+'Investition-Finanzierung'!$O$73+'Investition-Finanzierung'!$N$98+'Investition-Finanzierung'!$M$123+'Investition-Finanzierung'!$L$148,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!$R$23+'Investition-Finanzierung'!$Q$48+'Investition-Finanzierung'!$P$73+'Investition-Finanzierung'!$O$98+'Investition-Finanzierung'!$N$123+'Investition-Finanzierung'!$M$148+'Investition-Finanzierung'!$L$173,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!$S$23+'Investition-Finanzierung'!$R$48+'Investition-Finanzierung'!$Q$73+'Investition-Finanzierung'!$P$98+'Investition-Finanzierung'!$O$123+'Investition-Finanzierung'!$N$148+'Investition-Finanzierung'!$M$173+'Investition-Finanzierung'!$L$198,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!$T$23+'Investition-Finanzierung'!$S$48+'Investition-Finanzierung'!$R$73+'Investition-Finanzierung'!$Q$98+'Investition-Finanzierung'!$P$123+'Investition-Finanzierung'!$O$148+'Investition-Finanzierung'!$N$173+'Investition-Finanzierung'!$M$198+'Investition-Finanzierung'!$L$223,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!$U$23+'Investition-Finanzierung'!$T$48+'Investition-Finanzierung'!$S$73+'Investition-Finanzierung'!$R$98+'Investition-Finanzierung'!$Q$123+'Investition-Finanzierung'!$P$148+'Investition-Finanzierung'!$O$173+'Investition-Finanzierung'!$N$198+'Investition-Finanzierung'!$M$223+'Investition-Finanzierung'!$L$248,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AVERAGE(#REF!)","v":{"$error":"#REF!"}}]
[true,null,"SU 32","Summe Auszahlungen operative Gebarung (SU 32)",null,{"$f":"SUM(F22:F38)","v":0},{"$f":"SUM(G22:G61)","v":0},null,null,{"$f":"SUM(J22,J24,J26,J28,J30,J32,J34,J35,J37,J38)","v":0},0,0,0,0,0,0,0,0,0,null,null,null,{"$f":"AVERAGE(Y22:AH22)","v":{"$error":"#DIV/0!"}}]
[true,null,"1.1"," Material und Stoffe (einschließlich Vorräte)",null,{"$f":"SUMIF(BÜB!$R$30:$R$78,C22,BÜB!$Q$30:$Q$78)","v":0},null,null,null,{"$f":"F22*(1+J23)","v":0},{"$f":"J22*(1+K23)","v":0},{"$f":"K22*(1+L23)","v":0},{"$f":"L22*(1+M23)","v":0},0,0,0,0,0,0]
[true,{"$f":"\"%\"","v":"%"},null,"     jährliche Veränderung Material und Stoffe geg. VJ %",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AVERAGE(Y24:AH24)","v":{"$error":"#DIV/0!"}}]
[true,null,"1.2"," Personal",null,{"$f":"SUMIF(BÜB!$R$30:$R$78,C24,BÜB!$Q$30:$Q$78)","v":0},null,null,null,{"$f":"F24*(1+J25)","v":0},{"$f":"J24*(1+K25)","v":0},0,0,0,0,0,0,0,0]
[true,{"$f":"\"%\"","v":"%"},null,"     jährliche Veränderung Personal geg. VJ %",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AVERAGE(Y26:AH26)","v":{"$error":"#DIV/0!"}}]
[true,null,"1.3"," Leistungen durch Dritte",null,{"$f":"SUMIF(BÜB!$R$30:$R$78,C26,BÜB!$Q$30:$Q$78)","v":0},null,null,null,{"$f":"F26*(1+J27)","v":0},{"$f":"J26*(1+K27)","v":0},0,0,0,0,0,0,0,0]
[true,{"$f":"\"%\"","v":"%"},null,"     jährliche Veränderung Leistungen durch Dritte geg. VJ %",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AVERAGE(Y28:AH28)","v":{"$error":"#DIV/0!"}}]
[true,null,"1.4"," Energie",null,{"$f":"SUMIF(BÜB!$R$30:$R$78,C28,BÜB!$Q$30:$Q$78)","v":0},null,null,null,{"$f":"F28*(1+J29)","v":0},{"$f":"J28*(1+K29)","v":0},0,0,0,0,0,0,0,0]
[true,{"$f":"\"%\"","v":"%"},null,"     jährliche Veränderung Energie  geg. VJ %",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AVERAGE(Y30:AH30)","v":{"$error":"#DIV/0!"}}]
[true,null,"1.5"," Wasserbezug von Dritten",null,{"$f":"SUMIF(BÜB!$R$30:$R$78,C30,BÜB!$Q$30:$Q$78)","v":0},null,null,null,{"$f":"F30*(1+J31)","v":0},{"$f":"J30*(1+K31)","v":0},0,0,0,0,0,0,0,0]
[true,{"$f":"\"%\"","v":"%"},null,"    jährliche Veränderung Entsorgung geg. VJ %",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AVERAGE(Y32:AH32)","v":{"$error":"#DIV/0!"}}]
[true,null,"1.6"," Sonstiges für den Betrieb",null,{"$f":"SUMIF(BÜB!$R$30:$R$78,C32,BÜB!$Q$30:$Q$78)","v":0},null,null,null,{"$f":"F32*(1+J33)","v":0},{"$f":"J32*(1+K33)","v":0},0,0,0,0,0,0,0,0]
[true,{"$f":"\"%\"","v":"%"},null,"     jährliche Veränderung sonstiges für den Betrieb geg. VJ %"]
[null,null,null," Veränderung Betriebskosten durch geplante Investitionen",null,null,null,null,null,{"$f":"IF(F1,'Investition-Finanzierung'!L28,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!M28+'Investition-Finanzierung'!L53,)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!N28+'Investition-Finanzierung'!M53+'Investition-Finanzierung'!L78,)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!O28+'Investition-Finanzierung'!N53+'Investition-Finanzierung'!M78+'Investition-Finanzierung'!L103,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!P28+'Investition-Finanzierung'!O53+'Investition-Finanzierung'!N78+'Investition-Finanzierung'!M103+'Investition-Finanzierung'!L128,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!Q28+'Investition-Finanzierung'!P53+'Investition-Finanzierung'!O78+'Investition-Finanzierung'!N103+'Investition-Finanzierung'!M128+'Investition-Finanzierung'!L153,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!R28+'Investition-Finanzierung'!Q53+'Investition-Finanzierung'!P78+'Investition-Finanzierung'!O103+'Investition-Finanzierung'!N128+'Investition-Finanzierung'!M153+'Investition-Finanzierung'!L178,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!S28+'Investition-Finanzierung'!R53+'Investition-Finanzierung'!Q78+'Investition-Finanzierung'!P103+'Investition-Finanzierung'!O128+'Investition-Finanzierung'!N153+'Investition-Finanzierung'!M178+'Investition-Finanzierung'!L203,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!T28+'Investition-Finanzierung'!S53+'Investition-Finanzierung'!R78+'Investition-Finanzierung'!Q103+'Investition-Finanzierung'!P128+'Investition-Finanzierung'!O153+'Investition-Finanzierung'!N178+'Investition-Finanzierung'!M203+'Investition-Finanzierung'!L228,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!U28+'Investition-Finanzierung'!T53+'Investition-Finanzierung'!S78+'Investition-Finanzierung'!R103+'Investition-Finanzierung'!Q128+'Investition-Finanzierung'!P153+'Investition-Finanzierung'!O178+'Investition-Finanzierung'!N203+'Investition-Finanzierung'!M228+'Investition-Finanzierung'!L253,0)","v":0}]
[true,null,"1.7"," Transfers (Verbandsumlagen, Umlage an Eigenbetrieb etc.)",null,{"$f":"SUMIF(BÜB!$R$30:$R$78,C35,BÜB!$Q$30:$Q$78)","v":0},null,null,null,{"$f":"F35*(1+J36)","v":0},{"$f":"J35*(1+K36)","v":0},0,0,0,0,0,0,0,0]
[true,{"$f":"\"%\"","v":"%"},null,"     jährliche Veränderung Transfers geg. VJ %"]
[true,"Eintrag","2.2.2"," Zinsen (Fremdmittel Bestand)",null,{"$f":"SUMIF(BÜB!$R$30:$R$78,C37,BÜB!$Q$30:$Q$78)","v":0}]
[null,"Plan",null," Zinsen (Darlehensaufnahme neu aus Investitionsplanung)",null,0,null,null,null,{"$f":"IF(F1,'Investition-Finanzierung'!L14+'Investition-Finanzierung'!L27,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!M14+'Investition-Finanzierung'!M27+'Investition-Finanzierung'!L39+'Investition-Finanzierung'!L52,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!N14+'Investition-Finanzierung'!N27+'Investition-Finanzierung'!M39+'Investition-Finanzierung'!M52+'Investition-Finanzierung'!L64+'Investition-Finanzierung'!L77,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!O14+'Investition-Finanzierung'!O27+'Investition-Finanzierung'!N39+'Investition-Finanzierung'!N52+'Investition-Finanzierung'!M64+'Investition-Finanzierung'!M77+'Investition-Finanzierung'!L89+'Investition-Finanzierung'!L102,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!P14+'Investition-Finanzierung'!P27+'Investition-Finanzierung'!O39+'Investition-Finanzierung'!O52+'Investition-Finanzierung'!N64+'Investition-Finanzierung'!N77+'Investition-Finanzierung'!M89+'Investition-Finanzierung'!M102+'Investition-Finanzierung'!L114+'Investition-Finanzierung'!L127,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!Q14+'Investition-Finanzierung'!Q27+'Investition-Finanzierung'!P39+'Investition-Finanzierung'!P52+'Investition-Finanzierung'!O64+'Investition-Finanzierung'!O77+'Investition-Finanzierung'!N89+'Investition-Finanzierung'!N102+'Investition-Finanzierung'!M114+'Investition-Finanzierung'!M127+'Investition-Finanzierung'!L139+'Investition-Finanzierung'!L152,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!R14+'Investition-Finanzierung'!R27+'Investition-Finanzierung'!Q39+'Investition-Finanzierung'!Q52+'Investition-Finanzierung'!P64+'Investition-Finanzierung'!P77+'Investition-Finanzierung'!O89+'Investition-Finanzierung'!O102+'Investition-Finanzierung'!N114+'Investition-Finanzierung'!N127+'Investition-Finanzierung'!M139+'Investition-Finanzierung'!M152+'Investition-Finanzierung'!L164+'Investition-Finanzierung'!L177,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!S14+'Investition-Finanzierung'!S27+'Investition-Finanzierung'!R39+'Investition-Finanzierung'!R52+'Investition-Finanzierung'!Q64+'Investition-Finanzierung'!Q77+'Investition-Finanzierung'!P89+'Investition-Finanzierung'!P102+'Investition-Finanzierung'!O114+'Investition-Finanzierung'!O127+'Investition-Finanzierung'!N139+'Investition-Finanzierung'!N152+'Investition-Finanzierung'!M164+'Investition-Finanzierung'!M177+'Investition-Finanzierung'!L189+'Investition-Finanzierung'!L202,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!T14+'Investition-Finanzierung'!T27+'Investition-Finanzierung'!S39+'Investition-Finanzierung'!S52+'Investition-Finanzierung'!R64+'Investition-Finanzierung'!R77+'Investition-Finanzierung'!Q89+'Investition-Finanzierung'!Q102+'Investition-Finanzierung'!P114+'Investition-Finanzierung'!P127+'Investition-Finanzierung'!O139+'Investition-Finanzierung'!O152+'Investition-Finanzierung'!N164+'Investition-Finanzierung'!N177+'Investition-Finanzierung'!M189+'Investition-Finanzierung'!M202+'Investition-Finanzierung'!L214+'Investition-Finanzierung'!L227,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!U14+'Investition-Finanzierung'!U27+'Investition-Finanzierung'!T39+'Investition-Finanzierung'!T52+'Investition-Finanzierung'!S64+'Investition-Finanzierung'!S77+'Investition-Finanzierung'!R89+'Investition-Finanzierung'!R102+'Investition-Finanzierung'!Q114+'Investition-Finanzierung'!Q127+'Investition-Finanzierung'!P139+'Investition-Finanzierung'!P152+'Investition-Finanzierung'!O164+'Investition-Finanzierung'!O177+'Investition-Finanzierung'!N189+'Investition-Finanzierung'!N202+'Investition-Finanzierung'!M214+'Investition-Finanzierung'!M227+'Investition-Finanzierung'!L239+'Investition-Finanzierung'!L252,0)","v":0}]
[]
[null,null,"SA 1"," Saldo (1) Geldfluss aus der operativen Gebarung (31 - 32)",null,{"$f":"+F9-F21","v":0},{"$f":"SUM(G41:G85)","v":0},null,null,{"$f":"+J9-J21","v":0},0,0,0,0,0,0,0,0,0]
[true,null,"MVAG 361"," Auszahlung aus der Tilgung von Finanzschulden",null,{"$f":"BÜB!Q86","v":0},null,null,null,{"$f":"J59","v":0},{"$f":"K59","v":0},0,0,0,0,0,0,0,0]
[true,null,null," Freie Finanzspitze (SA 1 - MVAG 361)",null,{"$f":"+F40-F41","v":0},null,null,null,{"$f":"+J40-J41","v":0},{"$f":"+K40-K41","v":0},0,0,0,0,0,0,0,0]
[]
[true,null,"SU  33"," Summe Einzahlungen investive Gebarung (SU 33)",null,{"$f":"BÜB!Q82","v":0},{"$f":"SUM(G50:G85)","v":0},null,null,{"$f":"SUM(J45:J49)","v":0},0,0,0,0,0,0,0,0,0]
[null,"Plan",null," Einzahlungen aus der Investitionstätigkeit (Veräußerung)",null,null,null,null,null,{"$f":"IF(F1,'Investition-Finanzierung'!E14,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!E39,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!E64,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!E89,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!E114,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!E139,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!E164,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!E189,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!E214,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!E239,0)","v":0}]
[null,"Eintrag",null," Laufende Einzahlungen aus Rückzahlung von gewährten Darlehen (extern)"]
[null,"Plan",null," Einzahlung Kapitaltransfers (Investitionszuschüsse, Interessentenbeiträge, Sonstiges)",null,null,null,null,null,{"$f":"IF(F1,'Investition-Finanzierung'!E15+'Investition-Finanzierung'!E16+'Investition-Finanzierung'!E17,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!E40+'Investition-Finanzierung'!E41+'Investition-Finanzierung'!E42,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!E65+'Investition-Finanzierung'!E66+'Investition-Finanzierung'!E67,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!E90+'Investition-Finanzierung'!E91+'Investition-Finanzierung'!E92,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!E115+'Investition-Finanzierung'!E116+'Investition-Finanzierung'!E117,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!E140+'Investition-Finanzierung'!E141+'Investition-Finanzierung'!E142,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!E165+'Investition-Finanzierung'!E166+'Investition-Finanzierung'!E167,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!E190+'Investition-Finanzierung'!E191+'Investition-Finanzierung'!E192,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!E215+'Investition-Finanzierung'!E216+'Investition-Finanzierung'!E217,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!E240+'Investition-Finanzierung'!E241+'Investition-Finanzierung'!E242,0)","v":0}]
[null,"Eintrag",null," Barwertzuschüsse FZ Bestand"]
[null,"Plan",null," Barwertzuschüsse FZ Planung",null,null,null,null,null,{"$f":"IF(F1,'Investition-Finanzierung'!L24,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!M24+'Investition-Finanzierung'!L49,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!N24+'Investition-Finanzierung'!M49+'Investition-Finanzierung'!L74,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!O24+'Investition-Finanzierung'!N49+'Investition-Finanzierung'!M74+'Investition-Finanzierung'!L99,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!P24+'Investition-Finanzierung'!O49+'Investition-Finanzierung'!N74+'Investition-Finanzierung'!M99+'Investition-Finanzierung'!L124,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!Q24+'Investition-Finanzierung'!P49+'Investition-Finanzierung'!O74+'Investition-Finanzierung'!N99+'Investition-Finanzierung'!M124+'Investition-Finanzierung'!L149,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!R24+'Investition-Finanzierung'!Q49+'Investition-Finanzierung'!P74+'Investition-Finanzierung'!O99+'Investition-Finanzierung'!N124+'Investition-Finanzierung'!M149+'Investition-Finanzierung'!L174,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!S24+'Investition-Finanzierung'!R49+'Investition-Finanzierung'!Q74+'Investition-Finanzierung'!P99+'Investition-Finanzierung'!O124+'Investition-Finanzierung'!N149+'Investition-Finanzierung'!M174+'Investition-Finanzierung'!L199,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!T24+'Investition-Finanzierung'!S49+'Investition-Finanzierung'!R74+'Investition-Finanzierung'!Q99+'Investition-Finanzierung'!P124+'Investition-Finanzierung'!O149+'Investition-Finanzierung'!N174+'Investition-Finanzierung'!M199+'Investition-Finanzierung'!L224,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!U24+'Investition-Finanzierung'!T49+'Investition-Finanzierung'!S74+'Investition-Finanzierung'!R99+'Investition-Finanzierung'!Q124+'Investition-Finanzierung'!P149+'Investition-Finanzierung'!O174+'Investition-Finanzierung'!N199+'Investition-Finanzierung'!M224+'Investition-Finanzierung'!L249,0)","v":0}]
[null,null,"SU 34"," Summe Auszahlungen investive Gebarung (SU 34)",null,{"$f":"BÜB!Q83","v":0},null,null,null,{"$f":"SUM(J51:J53)","v":0},{"$f":"SUM(K51:K53)","v":0},0,0,0,0,0,0,0,0]
[null,"Plan",null," Auszahlungen aus der Investitionstätigkeit ",null,null,null,null,null,{"$f":"IF(F1,'Investition-Finanzierung'!$E$12,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!E37,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!E62,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!E87,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!E112,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!E137,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!E162,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!E187,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!E212,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!E237,0)","v":0}]
[null,"Eintrag",null," Auszahlungen von gewährten Darlehen / Vorschüssen (extern)"]
[true,"Plan",null," Auszahlungen von Kapitaltransfers (kooperative Vorhaben)",null,null,null,null,null,{"$f":"IF(F1,'Investition-Finanzierung'!$E$13,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!E38,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!E63,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!E88,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!E113,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!E138,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!E163,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!E188,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!E213,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!E238,0)","v":0}]
[true,null,"SA 2"," Saldo (2) Geldfluss aus der Investiven Gebarung (33 - 34)",null,{"$f":"+F44-F50","v":0},{"$f":"SUM(G55:G85)","v":0},null,null,{"$f":"+J44-J50","v":0},{"$f":"+K44-K50","v":0},0,0,0,0,0,0,0,0]
[true]
[true,null,"SA 3"," Saldo (3) Nettofinanzierungssaldo (SA1 + SA2)",null,{"$f":"+F40+F54","v":0},{"$f":"SUM(G57:G85)","v":0},null,null,{"$f":"+J40+J54","v":0},0,0,0,0,0,0,0,0,0]
[true]
[true,null,"SU 35"," Summe Einzahlungen aus der Finanzierungstätigkeit (SU 35)",null,{"$f":"BÜB!Q84","v":0},{"$f":"SUM(G61:G85)","v":0},null,null,{"$f":"IF(F1,'Investition-Finanzierung'!$E$22+'Investition-Finanzierung'!$E$23,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!E47+'Investition-Finanzierung'!E48,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!E72+'Investition-Finanzierung'!E73,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!E97+'Investition-Finanzierung'!E98,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!E122+'Investition-Finanzierung'!E123,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!E147+'Investition-Finanzierung'!E148,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!E172+'Investition-Finanzierung'!E173,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!E197+'Investition-Finanzierung'!E198,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!E222+'Investition-Finanzierung'!E223,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!E247+'Investition-Finanzierung'!E248,0)","v":0}]
[null,null,"SU 36"," Summe Auszahlungen aus der Finanzierungstätigkeit (SU 36)",null,{"$f":"BÜB!Q85","v":0},null,null,null,{"$f":"+J60+J61","v":0},{"$f":"+K60+K61","v":0},{"$f":"+L60+L61","v":0},0,0,0,0,0,0,0]
[null,"Eintrag",null,"   davon Auszahlungen aus bestehenden Darlehen (Tilgung Bestand)"]
[true,"Plan",null,"   davon Auszahlungen aus Darlehen NEU (Tilgung geplante Darlehen)",null,null,null,null,null,{"$f":"IF(F1,'Investition-Finanzierung'!$L$15,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!$M$15+'Investition-Finanzierung'!$L$40,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!$N$15+'Investition-Finanzierung'!$M$40+'Investition-Finanzierung'!$L$65,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!$O$15+'Investition-Finanzierung'!$N$40+'Investition-Finanzierung'!$M$65+'Investition-Finanzierung'!$L$90,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!$P$15+'Investition-Finanzierung'!$O$40+'Investition-Finanzierung'!$N$65+'Investition-Finanzierung'!$M$90+'Investition-Finanzierung'!$L$115,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!$Q$15+'Investition-Finanzierung'!$P$40+'Investition-Finanzierung'!$O$65+'Investition-Finanzierung'!$N$90+'Investition-Finanzierung'!$M$115+'Investition-Finanzierung'!$L$140,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!$R$15+'Investition-Finanzierung'!$Q$40+'Investition-Finanzierung'!$P$65+'Investition-Finanzierung'!$O$90+'Investition-Finanzierung'!$N$115+'Investition-Finanzierung'!$M$140+'Investition-Finanzierung'!$L$165,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!$S$15+'Investition-Finanzierung'!$R$40+'Investition-Finanzierung'!$Q$65+'Investition-Finanzierung'!$P$90+'Investition-Finanzierung'!$O$115+'Investition-Finanzierung'!$N$140+'Investition-Finanzierung'!$M$165+'Investition-Finanzierung'!$L$190,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!$T$15+'Investition-Finanzierung'!$S$40+'Investition-Finanzierung'!$R$65+'Investition-Finanzierung'!$Q$90+'Investition-Finanzierung'!$P$115+'Investition-Finanzierung'!$O$140+'Investition-Finanzierung'!$N$165+'Investition-Finanzierung'!$M$190+'Investition-Finanzierung'!$L$215,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!$U$15+'Investition-Finanzierung'!$T$40+'Investition-Finanzierung'!$S$65+'Investition-Finanzierung'!$R$90+'Investition-Finanzierung'!$Q$115+'Investition-Finanzierung'!$P$140+'Investition-Finanzierung'!$O$165+'Investition-Finanzierung'!$N$190+'Investition-Finanzierung'!$M$215+'Investition-Finanzierung'!$L$240,0)","v":0}]
[null,null,"SA 4"," Saldo (4) Geldfluss aus der Finanzierungstätigkeit (35 - 36)",null,{"$f":"+F58-F59","v":0},{"$f":"SUM(G63:G85)","v":0},null,null,{"$f":"+J58-J59","v":0},{"$f":"+K58-K59","v":0},{"$f":"+L58-L59","v":0},0,0,0,0,0,0,0]
[]
[null,null,"SA 5"," Saldo (5) Geldfluss aus der voranschlagswirksamen Geb. (SA3 + SA4)",null,{"$f":"+F56+F62","v":0},{"$f":"SUM(G65:G85)","v":0},null,null,{"$f":"+J62+J56","v":0},{"$f":"+K62+K56","v":0},0,0,0,0,0,0,0,0]
[]
[null,"RL Bewegung"," Entnahmen von zweckgebundenen HH-Rücklagen (ZMR) für Investition",null,null,{"$f":"BÜB!F82+BÜB!F83","v":0},null,null,null,{"$f":"IF(F1,'Investition-Finanzierung'!$E$19,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!E44,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!E69,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!E94,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!E119,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!E144,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!E169,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!E194,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!E219,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!E244,0)","v":0}]
[null,"Eintrag"," Zuweisung an HH-Rücklagen (ZMR) ",null,null,{"$f":"(BÜB!F84+BÜB!F85)*-1","v":0}]
[null,null,"SA 5 +/- Rücklagen",null,null,{"$f":"+F64+F66-F67","v":0},null,null,null,{"$f":"+J64+J66-J67","v":0},0,0,0,0,0,0,0,0,0]
[]
[null,"Stand RL"," Stand HH Rücklagen per 31.12",null,null,{"$f":"BÜB!Q87","v":0},null,null,null,{"$f":"F70-J66+J67","v":0},{"$f":"J70-K66+K67","v":0},{"$f":"K70-L66+L67","v":0},0,0,0,0,0,0,0]
[null,"Stand ZMR","   davon Stand ZMR (Sparbuch, Sparkonto) per 31.12. ",null,null,{"$f":"BÜB!Q88","v":0},null,null,null,{"$f":"F71-J66+J67-J73+J74","v":0},{"$f":"J71-K66+K67-K73+K74","v":0},{"$f":"K71-L66+L67-L73+L74","v":0},0,0,0,0,0,0,0]
[null,"Stand IDL","   davon Stand vergebene Innere Darlehen per 31.12.",null,null,{"$f":"F70-F71","v":0},null,null,null,{"$f":"F72+J73-J74","v":0},{"$f":"J72+K73-K74","v":0},{"$f":"K72+L73-L74","v":0},0,0,0,0,0,0,0]
[null,"Eintrag"," Neue Vergabe / Gewährung von Inneren Darlehen"]
[null,"Eintrag"," Einzahlung aus der Rückzahlung vergebener / gewährter Innerer Darlehen an ZMR"]
[]
[null,"Aufnahme IDL"," Stand aufgenommenes / erhaltenes Inneres Darlehen",null,null,null,null,null,null,{"$f":"F76+J77-J78","v":0},{"$f":"J76+K77-K78","v":0},{"$f":"K76+L77-L78","v":0},0,0,{"$f":"N76+O77-O78","v":0},0,0,0,0]
[null,"Plan"," Neuaufnahme Innere Darlehen (von anderen Ansätzen)",null,null,null,null,null,null,{"$f":"IF(F1,'Investition-Finanzierung'!$E$24,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!E49,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!E74,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!E99,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!E124,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!E149,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!E174,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!E199,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!E224,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!E249,0)","v":0}]
[null,"Plan"," Tilgung Innere Darlehen (Rückzahlung an andere Ansätze)",null,null,null,null,null,null,{"$f":"IF(F1,'Investition-Finanzierung'!$L$19,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!$M$19+'Investition-Finanzierung'!$L$44,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!$N$19+'Investition-Finanzierung'!$M$44+'Investition-Finanzierung'!$L$69,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!$O$19+'Investition-Finanzierung'!$N$44+'Investition-Finanzierung'!$M$69+'Investition-Finanzierung'!$L$94,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!$P$19+'Investition-Finanzierung'!$O$44+'Investition-Finanzierung'!$N$69+'Investition-Finanzierung'!$M$94+'Investition-Finanzierung'!$L$119,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!$Q$19+'Investition-Finanzierung'!$P$44+'Investition-Finanzierung'!$O$69+'Investition-Finanzierung'!$N$94+'Investition-Finanzierung'!$M$119+'Investition-Finanzierung'!$L$144,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!$R$19+'Investition-Finanzierung'!$Q$44+'Investition-Finanzierung'!$P$69+'Investition-Finanzierung'!$O$94+'Investition-Finanzierung'!$N$119+'Investition-Finanzierung'!$M$144+'Investition-Finanzierung'!$L$169,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!$S$19+'Investition-Finanzierung'!$R$44+'Investition-Finanzierung'!$Q$69+'Investition-Finanzierung'!$P$94+'Investition-Finanzierung'!$O$119+'Investition-Finanzierung'!$N$144+'Investition-Finanzierung'!$M$169+'Investition-Finanzierung'!$L$194,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!$T$19+'Investition-Finanzierung'!$S$44+'Investition-Finanzierung'!$R$69+'Investition-Finanzierung'!$Q$94+'Investition-Finanzierung'!$P$119+'Investition-Finanzierung'!$O$144+'Investition-Finanzierung'!$N$169+'Investition-Finanzierung'!$M$194+'Investition-Finanzierung'!$L$219,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!$U$19+'Investition-Finanzierung'!$T$44+'Investition-Finanzierung'!$S$69+'Investition-Finanzierung'!$R$94+'Investition-Finanzierung'!$Q$119+'Investition-Finanzierung'!$P$144+'Investition-Finanzierung'!$O$169+'Investition-Finanzierung'!$N$194+'Investition-Finanzierung'!$M$219+'Investition-Finanzierung'!$L$244,0)","v":0}]
[null,"Plan"," Zinsen Innere Darlehen (Zahlung an andere Ansätze)",null,null,null,null,null,null,{"$f":"IF(F1,'Investition-Finanzierung'!$L$18,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!$M$18+'Investition-Finanzierung'!$L$43,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!$N$18+'Investition-Finanzierung'!$M$43+'Investition-Finanzierung'!$L$68,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!$O$18+'Investition-Finanzierung'!$N$43+'Investition-Finanzierung'!$M$68+'Investition-Finanzierung'!$L$93,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!$P$18+'Investition-Finanzierung'!$O$43+'Investition-Finanzierung'!$N$68+'Investition-Finanzierung'!$M$93+'Investition-Finanzierung'!$L$118,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!$Q$18+'Investition-Finanzierung'!$P$43+'Investition-Finanzierung'!$O$68+'Investition-Finanzierung'!$N$93+'Investition-Finanzierung'!$M$118+'Investition-Finanzierung'!$L$143,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!$R$18+'Investition-Finanzierung'!$Q$43+'Investition-Finanzierung'!$P$68+'Investition-Finanzierung'!$O$93+'Investition-Finanzierung'!$N$118+'Investition-Finanzierung'!$M$143+'Investition-Finanzierung'!$L$168,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!$S$18+'Investition-Finanzierung'!$R$43+'Investition-Finanzierung'!$Q$68+'Investition-Finanzierung'!$P$93+'Investition-Finanzierung'!$O$118+'Investition-Finanzierung'!$N$143+'Investition-Finanzierung'!$M$168+'Investition-Finanzierung'!$L$193,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!$T$18+'Investition-Finanzierung'!$S$43+'Investition-Finanzierung'!$R$68+'Investition-Finanzierung'!$Q$93+'Investition-Finanzierung'!$P$118+'Investition-Finanzierung'!$O$143+'Investition-Finanzierung'!$N$168+'Investition-Finanzierung'!$M$193+'Investition-Finanzierung'!$L$218,0)","v":0},{"$f":"IF(F1,'Investition-Finanzierung'!$U$18+'Investition-Finanzierung'!$T$43+'Investition-Finanzierung'!$S$68+'Investition-Finanzierung'!$R$93+'Investition-Finanzierung'!$Q$118+'Investition-Finanzierung'!$P$143+'Investition-Finanzierung'!$O$168+'Investition-Finanzierung'!$N$193+'Investition-Finanzierung'!$M$218+'Investition-Finanzierung'!$L$243,0)","v":0}]
[]
[null,"Geldmittel"," Giro- / Geldmittelstand Ansatz 850 (ohne ZMR) per 31.12. - p.a.",null,null,0,null,null,null,{"$f":"J68+J77-J78-J79","v":0},{"$f":"K68+K77-K78-K79","v":0},0,0,0,0,0,0,0,0]
[null,"Geldmittel"," Giro- / Geldmittelstand Ansatz 850 (ohne ZMR) kumulativ per 31.12.",null,null,null,null,null,null,{"$f":"$F$82+J81","v":0},{"$f":"J82+K81","v":0},{"$f":"K82+L81","v":0},0,0,0,0,0,0,0]
[true]
[true,null," Liquide Mittel Ansatz 850 per 31.12.",null,null,{"$f":"F71+F82","v":0},null,null,null,{"$f":"J71+J82","v":0},0,0,0,0,0,0,0,0,0]
[true]

{"sheet":"Erläuterungen","index":11,"n_rows":3,"n_cols":1,"rows_kept":3,"cut":false,"hidden":false,"merged":[]}
[{"$f":"CONCATENATE(\"Erläuterungen Wasserversorgung Rechnungsabschluss \"&BAB!J12,\"   KLR-Ebene: \"&Info!C17 )","v":"Erläuterungen Wasserversorgung Rechnungsabschluss 2021   KLR-Ebene: "}]
[]
["Text"]

{"sheet":"Investition-Finanzierung","index":12,"n_rows":256,"n_cols":25,"rows_kept":256,"cut":false,"hidden":false,"merged":[[232,11,233,11],[232,12,233,12],[232,13,233,13],[232,14,233,14],[232,15,233,15],[232,16,233,16],[207,12,208,12],[207,13,208,13],[207,14,208,14],[207,15,208,15],[207,16,208,16],[157,16,158,16],[157,17,158,17],[157,18,158,18],[157,19,158,19],[157,20,158,20],[232,17,233,17],[232,18,233,18],[232,19,233,19],[232,20,233,20],[207,18,208,18],[207,19,208,19],[207,20,208,20],[207,17,208,17],[182,11,183,11],[182,12,183,12],[182,13,183,13],[182,14,183,14],[132,17,133,17],[132,18,133,18],[132,19,133,19],[132,20,133,20],[157,8,158,9],[157,11,158,11],[157,12,158,12],[157,13,158,13],[157,14,158,14],[157,15,158,15],[171,8,171,9],[159,8,160,8],[146,8,146,9],[134,8,135,8],[182,15,183,15],[182,16,183,16],[182,17,183,17],[182,18,183,18],[182,19,183,19],[182,20,183,20],[132,11,133,11],[132,12,133,12],[132,13,133,13],[132,14,133,14],[132,15,133,15],[132,16,133,16],[107,12,108,12],[107,13,108,13],[107,14,108,14],[107,15,108,15],[107,16,108,16],[57,11,58,11],[57,12,58,12],[57,13,58,13],[57,14,58,14],[57,15,58,15],[57,19,58,19],[57,20,58,20],[107,18,108,18],[107,19,108,19],[107,20,108,20],[107,17,108,17],[82,11,83,11],[82,12,83,12],[82,13,83,13],[82,14,83,14],[82,15,83,15],[82,16,83,16],[82,17,83,17],[82,18,83,18],[82,19,83,19],[32,17,33,17],[32,18,33,18],[32,19,33,19],[32,20,33,20],[82,20,83,20],[57,16,58,16],[57,17,58,17],[57,18,58,18],[7,18,8,18],[7,19,8,19],[7,20,8,20],[7,17,8,17],[32,12,33,12],[32,13,33,13],[32,14,33,14],[32,15,33,15],[32,16,33,16],[7,12,8,12],[7,13,8,13],[7,14,8,14],[7,15,8,15],[7,16,8,16],[253,2,253,3],[255,8,255,9],[3,2,3,9],[7,8,8,9],[7,11,8,11],[107,8,108,9],[107,11,108,11],[207,8,208,9],[207,11,208,11],[246,8,246,9],[247,2,247,3],[248,2,248,3],[251,2,251,3],[251,8,251,9],[252,8,252,9],[239,2,239,3],[240,2,240,3],[241,2,241,3],[241,8,241,9],[242,2,242,3],[245,8,245,9],[234,8,235,8],[32,8,33,9],[32,11,33,11],[236,2,236,3],[236,5,236,6],[236,8,237,8],[237,2,237,3],[237,5,237,6],[228,2,228,3],[230,8,230,9],[232,2,232,4],[232,5,232,6],[233,2,233,3],[233,5,233,6],[232,8,233,9],[222,2,222,3],[223,2,223,3],[226,2,226,3],[226,8,226,9],[227,8,227,9],[214,2,214,3],[215,2,215,3],[216,2,216,3],[216,8,216,9],[217,2,217,3],[220,8,220,9],[221,8,221,9],[211,2,211,3],[211,5,211,6],[211,8,212,8],[212,2,212,3],[212,5,212,6],[203,2,203,3],[205,8,205,9],[207,2,207,4],[207,5,207,6],[208,2,208,3],[208,5,208,6],[209,8,210,8],[196,8,196,9],[197,2,197,3],[198,2,198,3],[201,2,201,3],[201,8,201,9],[202,8,202,9],[189,2,189,3],[190,2,190,3],[191,2,191,3],[191,8,191,9],[192,2,192,3],[195,8,195,9],[184,8,185,8],[186,2,186,3],[186,5,186,6],[186,8,187,8],[187,2,187,3],[187,5,187,6],[178,2,178,3],[180,8,180,9],[182,2,182,4],[182,5,182,6],[183,2,183,3],[183,5,183,6],[182,8,183,9],[172,2,172,3],[173,2,173,3],[176,2,176,3],[176,8,176,9],[177,8,177,9],[164,2,164,3],[165,2,165,3],[166,2,166,3],[166,8,166,9],[167,2,167,3],[170,8,170,9],[161,2,161,3],[161,5,161,6],[161,8,162,8],[162,2,162,3],[162,5,162,6],[153,2,153,3],[155,8,155,9],[157,2,157,4],[157,5,157,6],[158,2,158,3],[158,5,158,6],[147,2,147,3],[148,2,148,3],[151,2,151,3],[151,8,151,9],[152,8,152,9],[139,2,139,3],[140,2,140,3],[141,2,141,3],[141,8,141,9],[142,2,142,3],[145,8,145,9],[136,2,136,3],[136,5,136,6],[136,8,137,8],[137,2,137,3],[137,5,137,6],[128,2,128,3],[130,8,130,9],[132,2,132,4],[132,5,132,6],[133,2,133,3],[133,5,133,6],[132,8,133,9],[122,2,122,3],[123,2,123,3],[126,2,126,3],[126,8,126,9],[127,8,127,9],[114,2,114,3],[115,2,115,3],[116,2,116,3],[116,8,116,9],[117,2,117,3],[120,8,120,9],[121,8,121,9],[111,2,111,3],[111,5,111,6],[111,8,112,8],[112,2,112,3],[112,5,112,6],[103,2,103,3],[105,8,105,9],[107,2,107,4],[107,5,107,6],[108,2,108,3],[108,5,108,6],[109,8,110,8],[96,8,96,9],[97,2,97,3],[98,2,98,3],[101,2,101,3],[101,8,101,9],[102,8,102,9],[89,2,89,3],[90,2,90,3],[91,2,91,3],[91,8,91,9],[92,2,92,3],[95,8,95,9],[84,8,85,8],[86,2,86,3],[86,5,86,6],[86,8,87,8],[87,2,87,3],[87,5,87,6],[78,2,78,3],[80,8,80,9],[82,2,82,4],[82,5,82,6],[83,2,83,3],[83,5,83,6],[82,8,83,9],[72,2,72,3],[73,2,73,3],[76,2,76,3],[76,8,76,9],[77,8,77,9],[64,2,64,3],[65,2,65,3],[66,2,66,3],[66,8,66,9],[67,2,67,3],[70,8,70,9],[71,8,71,9],[61,2,61,3],[61,5,61,6],[61,8,62,8],[62,2,62,3],[62,5,62,6],[53,2,53,3],[55,8,55,9],[57,2,57,4],[57,5,57,6],[58,2,58,3],[58,5,58,6],[57,8,58,9],[59,8,60,8],[47,2,47,3],[48,2,48,3],[51,2,51,3],[51,8,51,9],[52,8,52,9],[39,2,39,3],[40,2,40,3],[41,2,41,3],[41,8,41,9],[42,2,42,3],[45,8,45,9],[46,8,46,9],[36,2,36,3],[36,5,36,6],[36,8,37,8],[37,2,37,3],[37,5,37,6],[28,2,28,3],[30,8,30,9],[32,2,32,4],[32,5,32,6],[33,2,33,3],[33,5,33,6],[34,5,34,6],[35,5,35,6],[34,8,35,8],[22,2,22,3],[23,2,23,3],[26,2,26,3],[26,8,26,9],[27,8,27,9],[14,2,14,3],[15,2,15,3],[16,2,16,3],[16,8,16,9],[17,2,17,3],[20,8,20,9],[21,8,21,9],[11,2,11,3],[11,5,11,6],[11,8,12,8],[12,2,12,3],[12,5,12,6],[5,2,5,6],[7,2,7,4],[7,5,7,6],[8,2,8,3],[8,5,8,6],[9,8,10,8],[13,5,13,6],[9,5,9,6],[10,5,10,6],[14,5,14,6],[15,5,15,6],[16,5,16,6],[17,5,17,6],[18,5,18,6],[19,5,19,6],[38,5,38,6],[39,5,39,6],[40,5,40,6],[41,5,41,6],[42,5,42,6],[43,5,43,6],[44,5,44,6],[59,5,59,6],[60,5,60,6],[63,5,63,6],[64,5,64,6],[65,5,65,6],[66,5,66,6],[67,5,67,6],[68,5,68,6],[69,5,69,6],[84,5,84,6],[85,5,85,6],[88,5,88,6],[89,5,89,6],[90,5,90,6],[91,5,91,6],[92,5,92,6],[93,5,93,6],[94,5,94,6],[109,5,109,6],[110,5,110,6],[113,5,113,6],[114,5,114,6],[115,5,115,6],[116,5,116,6],[117,5,117,6],[118,5,118,6],[119,5,119,6],[134,5,134,6],[135,5,135,6],[138,5,138,6],[139,5,139,6],[140,5,140,6],[141,5,141,6],[142,5,142,6],[143,5,143,6],[144,5,144,6],[159,5,159,6],[160,5,160,6],[163,5,163,6],[164,5,164,6],[165,5,165,6],[166,5,166,6],[167,5,167,6],[168,5,168,6],[169,5,169,6],[184,5,184,6],[185,5,185,6],[188,5,188,6],[189,5,189,6],[190,5,190,6],[191,5,191,6],[192,5,192,6],[193,5,193,6],[194,5,194,6],[209,5,209,6],[210,5,210,6],[238,5,238,6],[239,5,239,6],[240,5,240,6],[241,5,241,6],[242,5,242,6],[243,5,243,6],[244,5,244,6],[213,5,213,6],[214,5,214,6],[215,5,215,6],[216,5,216,6],[217,5,217,6],[218,5,218,6],[219,5,219,6],[234,5,234,6],[235,5,235,6]]}
[false,"Ende",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"verschieben"]
[false,"Anlagen"]
[false,"Ende",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Änd. p.a."]
[true,null,{"$f":"CONCATENATE(\"Investition-Finanzierung Wasserversorgung Rechnungsabschluss \"&BAB!J12,\"  KLR-Ebene: \"&Info!C17)","v":"Investition-Finanzierung Wasserversorgung Rechnungsabschluss 2021  KLR-Ebene: "}]
[true]
[true,null,"(Re)Investitions- und Finanzierungspläne (10 Jahre)",null,null,null,null,null,null,null,null,"Ermittlung Liquiditätserfordernis aus Investitions- und Finanzierungsplanung"]
[true]
[true,null,"Investitions- und Finanzierungsplan ",null,null,{"$f":"YEAR(Info!G17)+1","v":2022},null,null,"Finanzschulden",null,null,{"$f":"+F8","v":2022},{"$f":"L8+1","v":2023},2024,2025,2026,2027,2028,2029,2030,2031]
[true,null,"   Neuerrichtung, Erweiterung"]
[null,null,"   Leitungskataster",null,null,null,null,null,"DL1","Zinsen",null,{"$f":"IF(AND(L8>$F8,L8<($F8+$F22+1)),IPMT($G22,L8-$F8,$F22,-$E22),0)","v":0},{"$f":"IF(AND(M8>$F8,M8<($F8+$F22+1)),IPMT($G22,M8-$F8,$F22,-$E22),0)","v":0},{"$f":"IF(AND(N8>$F8,N8<($F8+$F22+1)),IPMT($G22,N8-$F8,$F22,-$E22),0)","v":0},{"$f":"IF(AND(O8>$F8,O8<($F8+$F22+1)),IPMT($G22,O8-$F8,$F22,-$E22),0)","v":0},{"$f":"IF(AND(P8>$F8,P8<($F8+$F22+1)),IPMT($G22,P8-$F8,$F22,-$E22),0)","v":0},{"$f":"IF(AND(Q8>$F8,Q8<($F8+$F22+1)),IPMT($G22,Q8-$F8,$F22,-$E22),0)","v":0},0,0,0,0]
[null,null,"   Sanierung / Anpassung",null,null,null,null,null,null,"Tilgung",null,{"$f":"IF(AND(L8>$F8,L8<($F8+$F22+1)), PPMT($G22,L8-$F8,$F22,-$E22),0)","v":0},{"$f":"IF(AND(M8>$F8,M8<($F8+$F22+1)), PPMT($G22,M8-$F8,$F22,-$E22),0)","v":0},{"$f":"IF(AND(N8>$F8,N8<($F8+$F22+1)), PPMT($G22,N8-$F8,$F22,-$E22),0)","v":0},{"$f":"IF(AND(O8>$F8,O8<($F8+$F22+1)), PPMT($G22,O8-$F8,$F22,-$E22),0)","v":0},{"$f":"IF(AND(P8>$F8,P8<($F8+$F22+1)), PPMT($G22,P8-$F8,$F22,-$E22),0)","v":0},0,0,0,0,0]
[null,null,"Summe Auszahlung aus der Investitonstätigkeit",null,{"$f":"SUM(E9:E11)","v":0},null,null,null,"DL2","Zinsen",null,{"$f":"IF(AND(L8>$F8,L8<($F8+$F23+1)),IPMT($G23,L8-$F8,$F23,-$E23),0)","v":0},{"$f":"IF(AND(M8>$F8,M8<($F8+$F23+1)),IPMT($G23,M8-$F8,$F23,-$E23),0)","v":0},{"$f":"IF(AND(N8>$F8,N8<($F8+$F23+1)),IPMT($G23,N8-$F8,$F23,-$E23),0)","v":0},{"$f":"IF(AND(O8>$F8,O8<($F8+$F23+1)),IPMT($G23,O8-$F8,$F23,-$E23),0)","v":0},0,0,0,0,0,0]
[null,null,"Auszahlung von Kapitaltransfers (zB kooperative Vorhaben)",null,null,null,null,null,null,"Tilgung",null,{"$f":"IF(AND(L8>$F8,L8<($F8+$F23+1)),PPMT($G23,L8-$F8,$F23,-$E23),0)","v":0},{"$f":"IF(AND(M8>$F8,M8<($F8+$F23+1)),PPMT($G23,M8-$F8,$F23,-$E23),0)","v":0},0,0,0,0,0,0,0,0]
[null,null,"Einzahlung aus der Investitonstätigkeit (Veräußerungen)",null,null,null,null,null,"Summe Zinsen DL1+DL2",null,null,{"$f":"+L10+L12","v":0},{"$f":"+M10+M12","v":0},0,0,0,0,0,0,0,0]
[true,null,"Einzahlung Kapitaltransfers (IZ Investitionszuschüsse)",null,null,null,null,null,"Summe Tilgung DL1+DL2",null,null,{"$f":"+L11+L13","v":0},0,0,0,0,0,0,0,0,0]
[null,null,"Einzahlung Kapitaltransfers (Interessentenbeiträge)"]
[null,null,"Einzahlung Kapitaltransfers (Sonstiges)",null,null,null,null,null,"Inneres Darlehen"]
[null,null,"Mittel aus OGB für Investitionen (Überschuss nach freier Finanzspitze)",null,null,null,null,null,"Zinsen Inneres Darlehen IDL",null,null,{"$f":"IF(AND(L8>$F8,L8<($F8+$F24+1)),IPMT($G24,L8-$F8,$F24,-$E24),0)","v":0},{"$f":"IF(AND(M8>$F8,M8<($F8+$F24+1)),IPMT($G24,M8-$F8,$F24,-$E24),0)","v":0},0,0,0,0,0,0,0,0]
[true,null,"Entnahmen aus Rücklagen (ZMR)",null,null,null,null,null,"Tilgung Inneres Darlehen IDL",null,null,{"$f":"IF(AND(L8>$F8,L8<($F8+$F24+1)),PPMT($G24,L8-$F8,$F24,-$E24),0)","v":0},{"$f":"IF(AND(M8>$F8,M8<($F8+$F24+1)),PPMT($G24,M8-$F8,$F24,-$E24),0)","v":0},0,0,0,0,0,0,0,0]
[true,null,"Einzahlung aus vorhandenen zweckgebundenen Girokonten "]
[null,null,null,null,null,"LZ in J","Zinssatz",null,"Finanzierungszuschüsse"]
[null,null,"Einzahlung aus Darlehensaufnahme 1 (DL1) / (Finanzierungsleasing)",null,null,null,null,null,"Perioden Zahlung"]
[true,null,"Einzahlung aus Darlehensaufnahme 2 (DL2) / (Finanzierungsleasing)",null,null,null,null,null,"FZ Zi","Zinsenzuschuss",null,{"$f":"IF(L8>$F8,IF(ISERROR(IPMT($G27,L8-$F8,$F27,-$E27)),0,IPMT($G27,L8-$F8,$F27,-$E27)),0)","v":0},{"$f":"IF(M8>$F8,IF(ISERROR(IPMT($G27,M8-$F8,$F27,-$E27)),0,IPMT($G27,M8-$F8,$F27,-$E27)),0)","v":0},{"$f":"IF(N8>$F8,IF(ISERROR(IPMT($G27,N8-$F8,$F27,-$E27)),0,IPMT($G27,N8-$F8,$F27,-$E27)),0)","v":0},0,0,0,0,0,0,0]
[null,null,"Einzahlung aus Aufnahme Inneres Darlehen (IDL)",null,null,null,null,null,"FZ Bw","Bw Zuschuss",null,{"$f":"IF(L8>$F8,IF(ISERROR(PPMT($G27,L8-$F8,$F27,-$E27)),0,PPMT($G27,L8-$F8,$F27,-$E27)),0)","v":0},{"$f":"IF(M8>$F8,IF(ISERROR(PPMT($G27,M8-$F8,$F27,-$E27)),0,PPMT($G27,M8-$F8,$F27,-$E27)),0)","v":0},0,0,0,0,0,0,0,0]
[true,null,"Schlüssige Finanzierung",null,{"$f":"-E12-E13+E14+E15+E16+E17+E18+E19+E20+E22+E23+E24","v":0},null,null,null,"Summe Zuschuss FZ",null,null,{"$f":"+L24+L23","v":0},0,0,0,0,0,0,0,0,0]
[null,null,null,null,null,"LZ FZ  in J","Barwertzinssatz"]
[null,null,"Finanzierungszusch. FZ (lt. Förderv.) - Zwischenfinanzierung erforderlich",null,null,null,null,null,"Bauzinsen (DL1 + DL2)",null,null,{"$f":"+F28","v":0}]
[null,null,"Bauzinsen während der Bauphase",null,"(DL1 + DL2) / 2 * Zinssatz",{"$f":"+(E23+E22)/2*G28","v":0},null,null,"Betriebskosten",null,null,0,{"$f":"+E29","v":0},{"$f":"M28*(1+G29)","v":0},{"$f":"N28*(1+G29)","v":0},{"$f":"O28*(1+G29)","v":0},{"$f":"P28*(1+G29)","v":0},{"$f":"Q28*(1+G29)","v":0},{"$f":"R28*(1+G29)","v":0},{"$f":"S28*(1+G29)","v":0},{"$f":"T28*(1+G29)","v":0}]
[true,null,"Betriebskostenveränderung (+/-) durch Invest.",null,null,"Steigerung p.a."]
[]
[null,null,"Liquiditätserfordernis aus Investitionstätigkeit (ohne Rückzahlung Inneres Darlehen)",null,null,null,null,null,"SU",null,null,{"$f":"L14+L15-L25+L27+L28","v":0},0,0,0,0,0,0,0,0,0]
[true]
[true,null,"Investitions- und Finanzierungsplan ",null,null,{"$f":"F8+1","v":2023},null,null,"Finanzschulden",null,null,{"$f":"+F33","v":2023},{"$f":"L33+1","v":2024},{"$f":"M33+1","v":2025},{"$f":"N33+1","v":2026},{"$f":"O33+1","v":2027},{"$f":"P33+1","v":2028},{"$f":"Q33+1","v":2029},{"$f":"R33+1","v":2030},{"$f":"S33+1","v":2031},{"$f":"T33+1","v":2032}]
[true,null,"   Neuerrichtung, Erweiterung"]
[null,null,"   Leitungskataster",null,null,null,null,null,"DL1","Zinsen",null,{"$f":"IF(AND(L33>$F33,L33<($F33+$F47+1)),IPMT($G47,L33-$F33,$F47,-$E47),0)","v":0},{"$f":"IF(AND(M33>$F33,M33<($F33+$F47+1)),IPMT($G47,M33-$F33,$F47,-$E47),0)","v":0},{"$f":"IF(AND(N33>$F33,N33<($F33+$F47+1)),IPMT($G47,N33-$F33,$F47,-$E47),0)","v":0},{"$f":"IF(AND(O33>$F33,O33<($F33+$F47+1)),IPMT($G47,O33-$F33,$F47,-$E47),0)","v":0},{"$f":"IF(AND(P33>$F33,P33<($F33+$F47+1)),IPMT($G47,P33-$F33,$F47,-$E47),0)","v":0},{"$f":"IF(AND(Q33>$F33,Q33<($F33+$F47+1)),IPMT($G47,Q33-$F33,$F47,-$E47),0)","v":0},0,0,0,0]
[null,null,"   Sanierung / Anpassung",null,null,null,null,null,null,"Tilgung",null,{"$f":"IF(AND(L33>$F33,L33<($F33+$F47+1)), PPMT($G47,L33-$F33,$F47,-$E47),0)","v":0},{"$f":"IF(AND(M33>$F33,M33<($F33+$F47+1)), PPMT($G47,M33-$F33,$F47,-$E47),0)","v":0},{"$f":"IF(AND(N33>$F33,N33<($F33+$F47+1)), PPMT($G47,N33-$F33,$F47,-$E47),0)","v":0},{"$f":"IF(AND(O33>$F33,O33<($F33+$F47+1)), PPMT($G47,O33-$F33,$F47,-$E47),0)","v":0},{"$f":"IF(AND(P33>$F33,P33<($F33+$F47+1)), PPMT($G47,P33-$F33,$F47,-$E47),0)","v":0},0,0,0,0,0]
[null,null,"Summe Auszahlung aus der Investitonstätigkeit",null,{"$f":"SUM(E34:E36)","v":0},null,null,null,"DL2","Zinsen",null,{"$f":"IF(AND(L33>$F33,L33<($F33+$F48+1)),IPMT($G48,L33-$F33,$F48,-$E48),0)","v":0},{"$f":"IF(AND(M33>$F33,M33<($F33+$F48+1)),IPMT($G48,M33-$F33,$F48,-$E48),0)","v":0},{"$f":"IF(AND(N33>$F33,N33<($F33+$F48+1)),IPMT($G48,N33-$F33,$F48,-$E48),0)","v":0},{"$f":"IF(AND(O33>$F33,O33<($F33+$F48+1)),IPMT($G48,O33-$F33,$F48,-$E48),0)","v":0},0,0,0,0,0,0]
[null,null,"Auszahlung von Kapitaltransfers (zB kooperative Vorhaben)",null,null,null,null,null,null,"Tilgung",null,{"$f":"IF(AND(L33>$F33,L33<($F33+$F48+1)),PPMT($G48,L33-$F33,$F48,-$E48),0)","v":0},{"$f":"IF(AND(M33>$F33,M33<($F33+$F48+1)),PPMT($G48,M33-$F33,$F48,-$E48),0)","v":0},0,0,0,0,0,0,0,0]
[null,null,"Einzahlung aus der Investitonstätigkeit (Veräußerungen)",null,null,null,null,null,"Summe Zinsen DL1+DL2",null,null,{"$f":"+L35+L37","v":0},{"$f":"+M35+M37","v":0},0,0,0,0,0,0,0,0]
[true,null,"Einzahlung Kapitaltransfers (IZ Investitionszuschüsse)",null,null,null,null,null,"Summe Tilgung DL1+DL2",null,null,{"$f":"+L36+L38","v":0},{"$f":"+M36+M38","v":0},0,0,0,0,0,0,0,0]
[null,null,"Einzahlung Kapitaltransfers (Interessentenbeiträge)"]
[null,null,"Einzahlung Kapitaltransfers (Sonstiges)",null,null,null,null,null,"Inneres Darlehen"]
[null,null,"Mittel aus OGB für Investitionen (Überschuss nach freier Finanzspitze)",null,null,null,null,null,"Zinsen Inneres Darlehen IDL",null,null,{"$f":"IF(AND(L33>$F33,L33<($F33+$F49+1)),IPMT($G49,L33-$F33,$F49,-$E49),0)","v":0},{"$f":"IF(AND(M33>$F33,M33<($F33+$F49+1)),IPMT($G49,M33-$F33,$F49,-$E49),0)","v":0},0,0,0,0,0,0,0,0]
[true,null,"Entnahmen aus Rücklagen (ZMR)",null,null,null,null,null,"Tilgung Inneres Darlehen IDL",null,null,{"$f":"IF(AND(L33>$F33,L33<($F33+$F49+1)),PPMT($G49,L33-$F33,$F49,-$E49),0)","v":0},{"$f":"IF(AND(M33>$F33,M33<($F33+$F49+1)),PPMT($G49,M33-$F33,$F49,-$E49),0)","v":0},0,0,0,0,0,0,0,0]
[true,null,"Einzahlung aus vorhandenen zweckgebundenen Girokonten "]
[null,null,null,null,null,"LZ in J","Zinssatz",null,"Finanzierungszuschüsse"]
[null,null,"Einzahlung aus Darlehensaufnahme 1 (DL1) / (Finanzierungsleasing)",null,null,null,null,null,"Perioden Zahlung"]
[true,null,"Einzahlung aus Darlehensaufnahme 2 (DL2) / (Finanzierungsleasing)",null,null,null,null,null,"FZ Zi","Zinsenzuschuss",null,{"$f":"IF(L33>$F33,IF(ISERROR(IPMT($G52,L33-$F33,$F52,-$E52)),0,IPMT($G52,L33-$F33,$F52,-$E52)),0)","v":0},{"$f":"IF(M33>$F33,IF(ISERROR(IPMT($G52,M33-$F33,$F52,-$E52)),0,IPMT($G52,M33-$F33,$F52,-$E52)),0)","v":0},{"$f":"IF(N33>$F33,IF(ISERROR(IPMT($G52,N33-$F33,$F52,-$E52)),0,IPMT($G52,N33-$F33,$F52,-$E52)),0)","v":0},0,0,0,0,0,0,0]
[null,null,"Einzahlung aus Aufnahme Inneres Darlehen (IDL)",null,null,null,null,null,"FZ Bw","Bw Zuschuss",null,{"$f":"IF(L33>$F33,IF(ISERROR(PPMT($G52,L33-$F33,$F52,-$E52)),0,PPMT($G52,L33-$F33,$F52,-$E52)),0)","v":0},{"$f":"IF(M33>$F33,IF(ISERROR(PPMT($G52,M33-$F33,$F52,-$E52)),0,PPMT($G52,M33-$F33,$F52,-$E52)),0)","v":0},0,0,0,0,0,0,0,0]
[true,null,"Schlüssige Finanzierung",null,{"$f":"-E37-E38+E39+E40+E41+E42+E43+E44+E45+E47+E48+E49","v":0},null,null,null,"Summe Zuschuss FZ",null,null,{"$f":"+L49+L48","v":0},0,0,0,0,0,0,0,0,0]
[null,null,null,null,null,"LZ FZ  in J","Barwertzinssatz"]
[null,null,"Finanzierungszusch. FZ (lt. Förderv.) - Zwischenfinanzierung erforderlich",null,null,null,null,null,"Bauzinsen (DL1 + DL2)",null,null,{"$f":"+F53","v":0}]
[null,null,"Bauzinsen während der Bauphase",null,"(DL1 + DL2) / 2 * Zinssatz",{"$f":"+(E48+E47)/2*G53","v":0},null,null,"Betriebskosten",null,null,0,{"$f":"+E54","v":0},{"$f":"M53*(1+G54)","v":0},{"$f":"N53*(1+G54)","v":0},{"$f":"O53*(1+G54)","v":0},{"$f":"P53*(1+G54)","v":0},{"$f":"Q53*(1+G54)","v":0},{"$f":"R53*(1+G54)","v":0},{"$f":"S53*(1+G54)","v":0},{"$f":"T53*(1+G54)","v":0}]
[true,null,"Betriebskostenveränderung (+/-) durch Invest.",null,null,"Steigerung p.a."]
[]
[null,null,"Liquiditätserfordernis aus Investitionstätigkeit (ohne Rückzahlung Inneres Darlehen)",null,null,null,null,null,"SU",null,null,{"$f":"L39+L40-L50+L52+L53","v":0},0,0,0,0,0,0,0,0,0]
[true]
[true,null,"Investitions- und Finanzierungsplan ",null,null,{"$f":"F33+1","v":2024},null,null,"Finanzschulden",null,null,{"$f":"+F58","v":2024},{"$f":"L58+1","v":2025},{"$f":"M58+1","v":2026},{"$f":"N58+1","v":2027},{"$f":"O58+1","v":2028},{"$f":"P58+1","v":2029},{"$f":"Q58+1","v":2030},{"$f":"R58+1","v":2031},{"$f":"S58+1","v":2032},{"$f":"T58+1","v":2033}]
[true,null,"   Neuerrichtung, Erweiterung"]
[null,null,"   Leitungskataster",null,null,null,null,null,"DL1","Zinsen",null,{"$f":"IF(AND(L58>$F58,L58<($F58+$F72+1)),IPMT($G72,L58-$F58,$F72,-$E72),0)","v":0},{"$f":"IF(AND(M58>$F58,M58<($F58+$F72+1)),IPMT($G72,M58-$F58,$F72,-$E72),0)","v":0},{"$f":"IF(AND(N58>$F58,N58<($F58+$F72+1)),IPMT($G72,N58-$F58,$F72,-$E72),0)","v":0},{"$f":"IF(AND(O58>$F58,O58<($F58+$F72+1)),IPMT($G72,O58-$F58,$F72,-$E72),0)","v":0},{"$f":"IF(AND(P58>$F58,P58<($F58+$F72+1)),IPMT($G72,P58-$F58,$F72,-$E72),0)","v":0},{"$f":"IF(AND(Q58>$F58,Q58<($F58+$F72+1)),IPMT($G72,Q58-$F58,$F72,-$E72),0)","v":0},0,0,0,0]
[null,null,"   Sanierung / Anpassung",null,null,null,null,null,null,"Tilgung",null,{"$f":"IF(AND(L58>$F58,L58<($F58+$F72+1)), PPMT($G72,L58-$F58,$F72,-$E72),0)","v":0},{"$f":"IF(AND(M58>$F58,M58<($F58+$F72+1)), PPMT($G72,M58-$F58,$F72,-$E72),0)","v":0},{"$f":"IF(AND(N58>$F58,N58<($F58+$F72+1)), PPMT($G72,N58-$F58,$F72,-$E72),0)","v":0},{"$f":"IF(AND(O58>$F58,O58<($F58+$F72+1)), PPMT($G72,O58-$F58,$F72,-$E72),0)","v":0},{"$f":"IF(AND(P58>$F58,P58<($F58+$F72+1)), PPMT($G72,P58-$F58,$F72,-$E72),0)","v":0},0,0,0,0,0]
[null,null,"Summe Auszahlung aus der Investitonstätigkeit",null,{"$f":"SUM(E59:E61)","v":0},null,null,null,"DL2","Zinsen",null,{"$f":"IF(AND(L58>$F58,L58<($F58+$F73+1)),IPMT($G73,L58-$F58,$F73,-$E73),0)","v":0},{"$f":"IF(AND(M58>$F58,M58<($F58+$F73+1)),IPMT($G73,M58-$F58,$F73,-$E73),0)","v":0},{"$f":"IF(AND(N58>$F58,N58<($F58+$F73+1)),IPMT($G73,N58-$F58,$F73,-$E73),0)","v":0},{"$f":"IF(AND(O58>$F58,O58<($F58+$F73+1)),IPMT($G73,O58-$F58,$F73,-$E73),0)","v":0},0,0,0,0,0,0]
[null,null,"Auszahlung von Kapitaltransfers (zB kooperative Vorhaben)",null,null,null,null,null,null,"Tilgung",null,{"$f":"IF(AND(L58>$F58,L58<($F58+$F73+1)),PPMT($G73,L58-$F58,$F73,-$E73),0)","v":0},{"$f":"IF(AND(M58>$F58,M58<($F58+$F73+1)),PPMT($G73,M58-$F58,$F73,-$E73),0)","v":0},0,0,0,0,0,0,0,0]
[null,null,"Einzahlung aus der Investitonstätigkeit (Veräußerungen)",null,null,null,null,null,"Summe Zinsen DL1+DL2",null,null,{"$f":"+L60+L62","v":0},{"$f":"+M60+M62","v":0},0,0,0,0,0,0,0,0]
[true,null,"Einzahlung Kapitaltransfers (IZ Investitionszuschüsse)",null,null,null,null,null,"Summe Tilgung DL1+DL2",null,null,{"$f":"+L61+L63","v":0},{"$f":"+M61+M63","v":0},0,0,0,0,0,0,0,0]
[null,null,"Einzahlung Kapitaltransfers (Interessentenbeiträge)"]
[null,null,"Einzahlung Kapitaltransfers (Sonstiges)",null,null,null,null,null,"Inneres Darlehen"]
[null,null,"Mittel aus OGB für Investitionen (Überschuss nach freier Finanzspitze)",null,null,null,null,null,"Zinsen Inneres Darlehen IDL",null,null,{"$f":"IF(AND(L58>$F58,L58<($F58+$F74+1)),IPMT($G74,L58-$F58,$F74,-$E74),0)","v":0},{"$f":"IF(AND(M58>$F58,M58<($F58+$F74+1)),IPMT($G74,M58-$F58,$F74,-$E74),0)","v":0},0,0,0,0,0,0,0,0]
[true,null,"Entnahmen aus Rücklagen (ZMR)",null,null,null,null,null,"Tilgung Inneres Darlehen IDL",null,null,{"$f":"IF(AND(L58>$F58,L58<($F58+$F74+1)),PPMT($G74,L58-$F58,$F74,-$E74),0)","v":0},{"$f":"IF(AND(M58>$F58,M58<($F58+$F74+1)),PPMT($G74,M58-$F58,$F74,-$E74),0)","v":0},0,0,0,0,0,0,0,0]
[true,null,"Einzahlung aus vorhandenen zweckgebundenen Girokonten "]
[null,null,null,null,null,"LZ in J","Zinssatz",null,"Finanzierungszuschüsse"]
[null,null,"Einzahlung aus Darlehensaufnahme 1 (DL1) / (Finanzierungsleasing)",null,null,null,null,null,"Perioden Zahlung"]
[true,null,"Einzahlung aus Darlehensaufnahme 2 (DL2) / (Finanzierungsleasing)",null,null,null,null,null,"FZ Zi","Zinsenzuschuss",null,{"$f":"IF(L58>$F58,IF(ISERROR(IPMT($G77,L58-$F58,$F77,-$E77)),0,IPMT($G77,L58-$F58,$F77,-$E77)),0)","v":0},{"$f":"IF(M58>$F58,IF(ISERROR(IPMT($G77,M58-$F58,$F77,-$E77)),0,IPMT($G77,M58-$F58,$F77,-$E77)),0)","v":0},{"$f":"IF(N58>$F58,IF(ISERROR(IPMT($G77,N58-$F58,$F77,-$E77)),0,IPMT($G77,N58-$F58,$F77,-$E77)),0)","v":0},0,0,0,0,0,0,0]
[null,null,"Einzahlung aus Aufnahme Inneres Darlehen (IDL)",null,null,null,null,null,"FZ Bw","Bw Zuschuss",null,{"$f":"IF(L58>$F58,IF(ISERROR(PPMT($G77,L58-$F58,$F77,-$E77)),0,PPMT($G77,L58-$F58,$F77,-$E77)),0)","v":0},{"$f":"IF(M58>$F58,IF(ISERROR(PPMT($G77,M58-$F58,$F77,-$E77)),0,PPMT($G77,M58-$F58,$F77,-$E77)),0)","v":0},0,0,0,0,0,0,0,0]
[true,null,"Schlüssige Finanzierung",null,{"$f":"-E62-E63+E64+E65+E66+E67+E68+E69+E70+E72+E73+E74","v":0},null,null,null,"Summe Zuschuss FZ",null,null,{"$f":"+L74+L73","v":0},0,0,0,0,0,0,0,0,0]
[null,null,null,null,null,"LZ FZ  in J","Barwertzinssatz"]
[null,null,"Finanzierungszusch. FZ (lt. Förderv.) - Zwischenfinanzierung erforderlich",null,null,null,null,null,"Bauzinsen (DL1 + DL2)",null,null,{"$f":"+F78","v":0}]
[null,null,"Bauzinsen während der Bauphase",null,"(DL1 + DL2) / 2 * Zinssatz",{"$f":"+(E73+E72)/2*G78","v":0},null,null,"Betriebskosten",null,null,0,{"$f":"+E79","v":0},{"$f":"M78*(1+G79)","v":0},{"$f":"N78*(1+G79)","v":0},{"$f":"O78*(1+G79)","v":0},{"$f":"P78*(1+G79)","v":0},{"$f":"Q78*(1+G79)","v":0},{"$f":"R78*(1+G79)","v":0},{"$f":"S78*(1+G79)","v":0},{"$f":"T78*(1+G79)","v":0}]
[true,null,"Betriebskostenveränderung (+/-) durch Invest.",null,null,"Steigerung p.a."]
[]
[null,null,"Liquiditätserfordernis aus Investitionstätigkeit (ohne Rückzahlung Inneres Darlehen)",null,null,null,null,null,"SU",null,null,{"$f":"L64+L65-L75+L77+L78","v":0},0,0,0,0,0,0,0,0,0]
[true]
[true,null,"Investitions- und Finanzierungsplan ",null,null,{"$f":"F58+1","v":2025},null,null,"Finanzschulden",null,null,{"$f":"+F83","v":2025},{"$f":"L83+1","v":2026},{"$f":"M83+1","v":2027},{"$f":"N83+1","v":2028},{"$f":"O83+1","v":2029},{"$f":"P83+1","v":2030},{"$f":"Q83+1","v":2031},{"$f":"R83+1","v":2032},{"$f":"S83+1","v":2033},{"$f":"T83+1","v":2034}]
[true,null,"   Neuerrichtung, Erweiterung"]
[null,null,"   Leitungskataster",null,null,null,null,null,"DL1","Zinsen",null,{"$f":"IF(AND(L83>$F83,L83<($F83+$F97+1)),IPMT($G97,L83-$F83,$F97,-$E97),0)","v":0},{"$f":"IF(AND(M83>$F83,M83<($F83+$F97+1)),IPMT($G97,M83-$F83,$F97,-$E97),0)","v":0},{"$f":"IF(AND(N83>$F83,N83<($F83+$F97+1)),IPMT($G97,N83-$F83,$F97,-$E97),0)","v":0},{"$f":"IF(AND(O83>$F83,O83<($F83+$F97+1)),IPMT($G97,O83-$F83,$F97,-$E97),0)","v":0},{"$f":"IF(AND(P83>$F83,P83<($F83+$F97+1)),IPMT($G97,P83-$F83,$F97,-$E97),0)","v":0},{"$f":"IF(AND(Q83>$F83,Q83<($F83+$F97+1)),IPMT($G97,Q83-$F83,$F97,-$E97),0)","v":0},0,0,0,0]
[null,null,"   Sanierung / Anpassung",null,null,null,null,null,null,"Tilgung",null,{"$f":"IF(AND(L83>$F83,L83<($F83+$F97+1)), PPMT($G97,L83-$F83,$F97,-$E97),0)","v":0},{"$f":"IF(AND(M83>$F83,M83<($F83+$F97+1)), PPMT($G97,M83-$F83,$F97,-$E97),0)","v":0},{"$f":"IF(AND(N83>$F83,N83<($F83+$F97+1)), PPMT($G97,N83-$F83,$F97,-$E97),0)","v":0},{"$f":"IF(AND(O83>$F83,O83<($F83+$F97+1)), PPMT($G97,O83-$F83,$F97,-$E97),0)","v":0},{"$f":"IF(AND(P83>$F83,P83<($F83+$F97+1)), PPMT($G97,P83-$F83,$F97,-$E97),0)","v":0},0,0,0,0,0]
[null,null,"Summe Auszahlung aus der Investitonstätigkeit",null,{"$f":"SUM(E84:E86)","v":0},null,null,null,"DL2","Zinsen",null,{"$f":"IF(AND(L83>$F83,L83<($F83+$F98+1)),IPMT($G98,L83-$F83,$F98,-$E98),0)","v":0},{"$f":"IF(AND(M83>$F83,M83<($F83+$F98+1)),IPMT($G98,M83-$F83,$F98,-$E98),0)","v":0},{"$f":"IF(AND(N83>$F83,N83<($F83+$F98+1)),IPMT($G98,N83-$F83,$F98,-$E98),0)","v":0},{"$f":"IF(AND(O83>$F83,O83<($F83+$F98+1)),IPMT($G98,O83-$F83,$F98,-$E98),0)","v":0},0,0,0,0,0,0]
[null,null,"Auszahlung von Kapitaltransfers (zB kooperative Vorhaben)",null,null,null,null,null,null,"Tilgung",null,{"$f":"IF(AND(L83>$F83,L83<($F83+$F98+1)),PPMT($G98,L83-$F83,$F98,-$E98),0)","v":0},{"$f":"IF(AND(M83>$F83,M83<($F83+$F98+1)),PPMT($G98,M83-$F83,$F98,-$E98),0)","v":0},0,0,0,0,0,0,0,0]
[null,null,"Einzahlung aus der Investitonstätigkeit (Veräußerungen)",null,null,null,null,null,"Summe Zinsen DL1+DL2",null,null,{"$f":"+L85+L87","v":0},{"$f":"+M85+M87","v":0},0,0,0,0,0,0,0,0]
[true,null,"Einzahlung Kapitaltransfers (IZ Investitionszuschüsse)",null,null,null,null,null,"Summe Tilgung DL1+DL2",null,null,{"$f":"+L86+L88","v":0},{"$f":"+M86+M88","v":0},0,0,0,0,0,0,0,0]
[null,null,"Einzahlung Kapitaltransfers (Interessentenbeiträge)"]
[null,null,"Einzahlung Kapitaltransfers (Sonstiges)",null,null,null,null,null,"Inneres Darlehen"]
[null,null,"Mittel aus OGB für Investitionen (Überschuss nach freier Finanzspitze)",null,null,null,null,null,"Zinsen Inneres Darlehen IDL",null,null,{"$f":"IF(AND(L83>$F83,L83<($F83+$F99+1)),IPMT($G99,L83-$F83,$F99,-$E99),0)","v":0},{"$f":"IF(AND(M83>$F83,M83<($F83+$F99+1)),IPMT($G99,M83-$F83,$F99,-$E99),0)","v":0},0,0,0,0,0,0,0,0]
[true,null,"Entnahmen aus Rücklagen (ZMR)",null,null,null,null,null,"Tilgung Inneres Darlehen IDL",null,null,{"$f":"IF(AND(L83>$F83,L83<($F83+$F99+1)),PPMT($G99,L83-$F83,$F99,-$E99),0)","v":0},{"$f":"IF(AND(M83>$F83,M83<($F83+$F99+1)),PPMT($G99,M83-$F83,$F99,-$E99),0)","v":0},0,0,0,0,0,0,0,0]
[true,null,"Einzahlung aus vorhandenen zweckgebundenen Girokonten "]
[null,null,null,null,null,"LZ in J","Zinssatz",null,"Finanzierungszuschüsse"]
[null,null,"Einzahlung aus Darlehensaufnahme 1 (DL1) / (Finanzierungsleasing)",null,null,null,null,null,"Perioden Zahlung"]
[true,null,"Einzahlung aus Darlehensaufnahme 2 (DL2) / (Finanzierungsleasing)",null,null,null,null,null,"FZ Zi","Zinsenzuschuss",null,{"$f":"IF(L83>$F83,IF(ISERROR(IPMT($G102,L83-$F83,$F102,-$E102)),0,IPMT($G102,L83-$F83,$F102,-$E102)),0)","v":0},{"$f":"IF(M83>$F83,IF(ISERROR(IPMT($G102,M83-$F83,$F102,-$E102)),0,IPMT($G102,M83-$F83,$F102,-$E102)),0)","v":0},{"$f":"IF(N83>$F83,IF(ISERROR(IPMT($G102,N83-$F83,$F102,-$E102)),0,IPMT($G102,N83-$F83,$F102,-$E102)),0)","v":0},0,0,0,0,0,0,0]
[null,null,"Einzahlung aus Aufnahme Inneres Darlehen (IDL)",null,null,null,null,null,"FZ Bw","Bw Zuschuss",null,{"$f":"IF(L83>$F83,IF(ISERROR(PPMT($G102,L83-$F83,$F102,-$E102)),0,PPMT($G102,L83-$F83,$F102,-$E102)),0)","v":0},{"$f":"IF(M83>$F83,IF(ISERROR(PPMT($G102,M83-$F83,$F102,-$E102)),0,PPMT($G102,M83-$F83,$F102,-$E102)),0)","v":0},0,0,0,0,0,0,0,0]
[true,null,"Schlüssige Finanzierung",null,{"$f":"-E87-E88+E89+E90+E91+E92+E93+E94+E95+E97+E98+E99","v":0},null,null,null,"Summe Zuschuss FZ",null,null,{"$f":"+L99+L98","v":0},0,0,0,0,0,0,0,0,0]
[null,null,null,null,null,"LZ FZ  in J","Barwertzinssatz"]
[null,null,"Finanzierungszusch. FZ (lt. Förderv.) - Zwischenfinanzierung erforderlich",null,null,null,null,null,"Bauzinsen (DL1 + DL2)",null,null,{"$f":"+F103","v":0}]
[null,null,"Bauzinsen während der Bauphase",null,"(DL1 + DL2) / 2 * Zinssatz",{"$f":"+(E98+E97)/2*G103","v":0},null,null,"Betriebskosten",null,null,0,{"$f":"+E104","v":0},{"$f":"M103*(1+G104)","v":0},{"$f":"N103*(1+G104)","v":0},{"$f":"O103*(1+G104)","v":0},{"$f":"P103*(1+G104)","v":0},{"$f":"Q103*(1+G104)","v":0},{"$f":"R103*(1+G104)","v":0},{"$f":"S103*(1+G104)","v":0},{"$f":"T103*(1+G104)","v":0}]
[true,null,"Betriebskostenveränderung (+/-) durch Invest.",null,null,"Steigerung p.a."]
[]
[null,null,"Liquiditätserfordernis aus Investitionstätigkeit (ohne Rückzahlung Inneres Darlehen)",null,null,null,null,null,"SU",null,null,{"$f":"L89+L90-L100+L102+L103","v":0},0,0,0,0,0,0,0,0,0]
[true]
[true,null,"Investitions- und Finanzierungsplan ",null,null,{"$f":"F83+1","v":2026},null,null,"Finanzschulden",null,null,{"$f":"+F108","v":2026},{"$f":"L108+1","v":2027},{"$f":"M108+1","v":2028},{"$f":"N108+1","v":2029},{"$f":"O108+1","v":2030},{"$f":"P108+1","v":2031},{"$f":"Q108+1","v":2032},{"$f":"R108+1","v":2033},{"$f":"S108+1","v":2034},{"$f":"T108+1","v":2035}]
[true,null,"   Neuerrichtung, Erweiterung"]
[null,null,"   Leitungskataster",null,null,null,null,null,"DL1","Zinsen",null,{"$f":"IF(AND(L108>$F108,L108<($F108+$F122+1)),IPMT($G122,L108-$F108,$F122,-$E122),0)","v":0},{"$f":"IF(AND(M108>$F108,M108<($F108+$F122+1)),IPMT($G122,M108-$F108,$F122,-$E122),0)","v":0},{"$f":"IF(AND(N108>$F108,N108<($F108+$F122+1)),IPMT($G122,N108-$F108,$F122,-$E122),0)","v":0},{"$f":"IF(AND(O108>$F108,O108<($F108+$F122+1)),IPMT($G122,O108-$F108,$F122,-$E122),0)","v":0},{"$f":"IF(AND(P108>$F108,P108<($F108+$F122+1)),IPMT($G122,P108-$F108,$F122,-$E122),0)","v":0},{"$f":"IF(AND(Q108>$F108,Q108<($F108+$F122+1)),IPMT($G122,Q108-$F108,$F122,-$E122),0)","v":0},0,0,0,0]
[null,null,"   Sanierung / Anpassung",null,null,null,null,null,null,"Tilgung",null,{"$f":"IF(AND(L108>$F108,L108<($F108+$F122+1)), PPMT($G122,L108-$F108,$F122,-$E122),0)","v":0},{"$f":"IF(AND(M108>$F108,M108<($F108+$F122+1)), PPMT($G122,M108-$F108,$F122,-$E122),0)","v":0},{"$f":"IF(AND(N108>$F108,N108<($F108+$F122+1)), PPMT($G122,N108-$F108,$F122,-$E122),0)","v":0},{"$f":"IF(AND(O108>$F108,O108<($F108+$F122+1)), PPMT($G122,O108-$F108,$F122,-$E122),0)","v":0},{"$f":"IF(AND(P108>$F108,P108<($F108+$F122+1)), PPMT($G122,P108-$F108,$F122,-$E122),0)","v":0},0,0,0,0,0]
[null,null,"Summe Auszahlung aus der Investitonstätigkeit",null,{"$f":"SUM(E109:E111)","v":0},null,null,null,"DL2","Zinsen",null,{"$f":"IF(AND(L108>$F108,L108<($F108+$F123+1)),IPMT($G123,L108-$F108,$F123,-$E123),0)","v":0},{"$f":"IF(AND(M108>$F108,M108<($F108+$F123+1)),IPMT($G123,M108-$F108,$F123,-$E123),0)","v":0},{"$f":"IF(AND(N108>$F108,N108<($F108+$F123+1)),IPMT($G123,N108-$F108,$F123,-$E123),0)","v":0},{"$f":"IF(AND(O108>$F108,O108<($F108+$F123+1)),IPMT($G123,O108-$F108,$F123,-$E123),0)","v":0},0,0,0,0,0,0]
[null,null,"Auszahlung von Kapitaltransfers (zB kooperative Vorhaben)",null,null,null,null,null,null,"Tilgung",null,{"$f":"IF(AND(L108>$F108,L108<($F108+$F123+1)),PPMT($G123,L108-$F108,$F123,-$E123),0)","v":0},{"$f":"IF(AND(M108>$F108,M108<($F108+$F123+1)),PPMT($G123,M108-$F108,$F123,-$E123),0)","v":0},0,0,0,0,0,0,0,0]
[null,null,"Einzahlung aus der Investitonstätigkeit (Veräußerungen)",null,null,null,null,null,"Summe Zinsen DL1+DL2",null,null,{"$f":"+L110+L112","v":0},{"$f":"+M110+M112","v":0},0,0,0,0,0,0,0,0]
[true,null,"Einzahlung Kapitaltransfers (IZ Investitionszuschüsse)",null,null,null,null,null,"Summe Tilgung DL1+DL2",null,null,{"$f":"+L111+L113","v":0},{"$f":"+M111+M113","v":0},0,0,0,0,0,0,0,0]
[null,null,"Einzahlung Kapitaltransfers (Interessentenbeiträge)"]
[null,null,"Einzahlung Kapitaltransfers (Sonstiges)",null,null,null,null,null,"Inneres Darlehen"]
[null,null,"Mittel aus OGB für Investitionen (Überschuss nach freier Finanzspitze)",null,null,null,null,null,"Zinsen Inneres Darlehen IDL",null,null,{"$f":"IF(AND(L108>$F108,L108<($F108+$F124+1)),IPMT($G124,L108-$F108,$F124,-$E124),0)","v":0},{"$f":"IF(AND(M108>$F108,M108<($F108+$F124+1)),IPMT($G124,M108-$F108,$F124,-$E124),0)","v":0},0,0,0,0,0,0,0,0]
[true,null,"Entnahmen aus Rücklagen (ZMR)",null,null,null,null,null,"Tilgung Inneres Darlehen IDL",null,null,{"$f":"IF(AND(L108>$F108,L108<($F108+$F124+1)),PPMT($G124,L108-$F108,$F124,-$E124),0)","v":0},{"$f":"IF(AND(M108>$F108,M108<($F108+$F124+1)),PPMT($G124,M108-$F108,$F124,-$E124),0)","v":0},0,0,0,0,0,0,0,0]
[true,null,"Einzahlung aus vorhandenen zweckgebundenen Girokonten "]
[null,null,null,null,null,"LZ in J","Zinssatz",null,"Finanzierungszuschüsse"]
[null,null,"Einzahlung aus Darlehensaufnahme 1 (DL1) / (Finanzierungsleasing)",null,null,null,null,null,"Perioden Zahlung"]
[true,null,"Einzahlung aus Darlehensaufnahme 2 (DL2) / (Finanzierungsleasing)",null,null,null,null,null,"FZ Zi","Zinsenzuschuss",null,{"$f":"IF(L108>$F108,IF(ISERROR(IPMT($G127,L108-$F108,$F127,-$E127)),0,IPMT($G127,L108-$F108,$F127,-$E127)),0)","v":0},{"$f":"IF(M108>$F108,IF(ISERROR(IPMT($G127,M108-$F108,$F127,-$E127)),0,IPMT($G127,M108-$F108,$F127,-$E127)),0)","v":0},{"$f":"IF(N108>$F108,IF(ISERROR(IPMT($G127,N108-$F108,$F127,-$E127)),0,IPMT($G127,N108-$F108,$F127,-$E127)),0)","v":0},0,0,0,0,0,0,0]
[null,null,"Einzahlung aus Aufnahme Inneres Darlehen (IDL)",null,null,null,null,null,"FZ Bw","Bw Zuschuss",null,{"$f":"IF(L108>$F108,IF(ISERROR(PPMT($G127,L108-$F108,$F127,-$E127)),0,PPMT($G127,L108-$F108,$F127,-$E127)),0)","v":0},{"$f":"IF(M108>$F108,IF(ISERROR(PPMT($G127,M108-$F108,$F127,-$E127)),0,PPMT($G127,M108-$F108,$F127,-$E127)),0)","v":0},0,0,0,0,0,0,0,0]
[true,null,"Schlüssige Finanzierung",null,{"$f":"-E112-E113+E114+E115+E116+E117+E118+E119+E120+E122+E123+E124","v":0},null,null,null,"Summe Zuschuss FZ",null,null,{"$f":"+L124+L123","v":0},0,0,0,0,0,0,0,0,0]
[null,null,null,null,null,"LZ FZ  in J","Barwertzinssatz"]
[null,null,"Finanzierungszusch. FZ (lt. Förderv.) - Zwischenfinanzierung erforderlich",null,null,null,null,null,"Bauzinsen (DL1 + DL2)",null,null,{"$f":"+F128","v":0}]
[null,null,"Bauzinsen während der Bauphase",null,"(DL1 + DL2) / 2 * Zinssatz",{"$f":"+(E123+E122)/2*G128","v":0},null,null,"Betriebskosten",null,null,0,{"$f":"+E129","v":0},{"$f":"M128*(1+G129)","v":0},{"$f":"N128*(1+G129)","v":0},{"$f":"O128*(1+G129)","v":0},{"$f":"P128*(1+G129)","v":0},{"$f":"Q128*(1+G129)","v":0},{"$f":"R128*(1+G129)","v":0},{"$f":"S128*(1+G129)","v":0},{"$f":"T128*(1+G129)","v":0}]
[true,null,"Betriebskostenveränderung (+/-) durch Invest.",null,null,"Steigerung p.a."]
[]
[null,null,"Liquiditätserfordernis aus Investitionstätigkeit (ohne Rückzahlung Inneres Darlehen)",null,null,null,null,null,"SU",null,null,{"$f":"L114+L115-L125+L127+L128","v":0},0,0,0,0,0,0,0,0,0]
[true]
[true,null,"Investitions- und Finanzierungsplan ",null,null,{"$f":"F108+1","v":2027},null,null,"Finanzschulden",null,null,{"$f":"+F133","v":2027},{"$f":"L133+1","v":2028},{"$f":"M133+1","v":2029},{"$f":"N133+1","v":2030},{"$f":"O133+1","v":2031},{"$f":"P133+1","v":2032},{"$f":"Q133+1","v":2033},{"$f":"R133+1","v":2034},{"$f":"S133+1","v":2035},{"$f":"T133+1","v":2036}]
[true,null,"   Neuerrichtung, Erweiterung"]
[null,null,"   Leitungskataster",null,null,null,null,null,"DL1","Zinsen",null,{"$f":"IF(AND(L133>$F133,L133<($F133+$F147+1)),IPMT($G147,L133-$F133,$F147,-$E147),0)","v":0},{"$f":"IF(AND(M133>$F133,M133<($F133+$F147+1)),IPMT($G147,M133-$F133,$F147,-$E147),0)","v":0},{"$f":"IF(AND(N133>$F133,N133<($F133+$F147+1)),IPMT($G147,N133-$F133,$F147,-$E147),0)","v":0},{"$f":"IF(AND(O133>$F133,O133<($F133+$F147+1)),IPMT($G147,O133-$F133,$F147,-$E147),0)","v":0},{"$f":"IF(AND(P133>$F133,P133<($F133+$F147+1)),IPMT($G147,P133-$F133,$F147,-$E147),0)","v":0},{"$f":"IF(AND(Q133>$F133,Q133<($F133+$F147+1)),IPMT($G147,Q133-$F133,$F147,-$E147),0)","v":0},0,0,0,0]
[null,null,"   Sanierung / Anpassung",null,null,null,null,null,null,"Tilgung",null,{"$f":"IF(AND(L133>$F133,L133<($F133+$F147+1)), PPMT($G147,L133-$F133,$F147,-$E147),0)","v":0},{"$f":"IF(AND(M133>$F133,M133<($F133+$F147+1)), PPMT($G147,M133-$F133,$F147,-$E147),0)","v":0},{"$f":"IF(AND(N133>$F133,N133<($F133+$F147+1)), PPMT($G147,N133-$F133,$F147,-$E147),0)","v":0},{"$f":"IF(AND(O133>$F133,O133<($F133+$F147+1)), PPMT($G147,O133-$F133,$F147,-$E147),0)","v":0},{"$f":"IF(AND(P133>$F133,P133<($F133+$F147+1)), PPMT($G147,P133-$F133,$F147,-$E147),0)","v":0},0,0,0,0,0]
[null,null,"Summe Auszahlung aus der Investitonstätigkeit",null,{"$f":"SUM(E134:E136)","v":0},null,null,null,"DL2","Zinsen",null,{"$f":"IF(AND(L133>$F133,L133<($F133+$F148+1)),IPMT($G148,L133-$F133,$F148,-$E148),0)","v":0},{"$f":"IF(AND(M133>$F133,M133<($F133+$F148+1)),IPMT($G148,M133-$F133,$F148,-$E148),0)","v":0},{"$f":"IF(AND(N133>$F133,N133<($F133+$F148+1)),IPMT($G148,N133-$F133,$F148,-$E148),0)","v":0},{"$f":"IF(AND(O133>$F133,O133<($F133+$F148+1)),IPMT($G148,O133-$F133,$F148,-$E148),0)","v":0},0,0,0,0,0,0]
[null,null,"Auszahlung von Kapitaltransfers (zB kooperative Vorhaben)",null,null,null,null,null,null,"Tilgung",null,{"$f":"IF(AND(L133>$F133,L133<($F133+$F148+1)),PPMT($G148,L133-$F133,$F148,-$E148),0)","v":0},{"$f":"IF(AND(M133>$F133,M133<($F133+$F148+1)),PPMT($G148,M133-$F133,$F148,-$E148),0)","v":0},0,0,0,0,0,0,0,0]
[null,null,"Einzahlung aus der Investitonstätigkeit (Veräußerungen)",null,null,null,null,null,"Summe Zinsen DL1+DL2",null,null,{"$f":"+L135+L137","v":0},{"$f":"+M135+M137","v":0},0,0,0,0,0,0,0,0]
[true,null,"Einzahlung Kapitaltransfers (IZ Investitionszuschüsse)",null,null,null,null,null,"Summe Tilgung DL1+DL2",null,null,{"$f":"+L136+L138","v":0},{"$f":"+M136+M138","v":0},0,0,0,0,0,0,0,0]
[null,null,"Einzahlung Kapitaltransfers (Interessentenbeiträge)"]
[null,null,"Einzahlung Kapitaltransfers (Sonstiges)",null,null,null,null,null,"Inneres Darlehen"]
[null,null,"Mittel aus OGB für Investitionen (Überschuss nach freier Finanzspitze)",null,null,null,null,null,"Zinsen Inneres Darlehen IDL",null,null,{"$f":"IF(AND(L133>$F133,L133<($F133+$F149+1)),IPMT($G149,L133-$F133,$F149,-$E149),0)","v":0},{"$f":"IF(AND(M133>$F133,M133<($F133+$F149+1)),IPMT($G149,M133-$F133,$F149,-$E149),0)","v":0},0,0,0,0,0,0,0,0]
[true,null,"Entnahmen aus Rücklagen (ZMR)",null,null,null,null,null,"Tilgung Inneres Darlehen IDL",null,null,{"$f":"IF(AND(L133>$F133,L133<($F133+$F149+1)),PPMT($G149,L133-$F133,$F149,-$E149),0)","v":0},{"$f":"IF(AND(M133>$F133,M133<($F133+$F149+1)),PPMT($G149,M133-$F133,$F149,-$E149),0)","v":0},0,0,0,0,0,0,0,0]
[true,null,"Einzahlung aus vorhandenen zweckgebundenen Girokonten "]
[null,null,null,null,null,"LZ in J","Zinssatz",null,"Finanzierungszuschüsse"]
[null,null,"Einzahlung aus Darlehensaufnahme 1 (DL1) / (Finanzierungsleasing)",null,null,null,null,null,"Perioden Zahlung"]
[true,null,"Einzahlung aus Darlehensaufnahme 2 (DL2) / (Finanzierungsleasing)",null,null,null,null,null,"FZ Zi","Zinsenzuschuss",null,{"$f":"IF(L133>$F133,IF(ISERROR(IPMT($G152,L133-$F133,$F152,-$E152)),0,IPMT($G152,L133-$F133,$F152,-$E152)),0)","v":0},{"$f":"IF(M133>$F133,IF(ISERROR(IPMT($G152,M133-$F133,$F152,-$E152)),0,IPMT($G152,M133-$F133,$F152,-$E152)),0)","v":0},{"$f":"IF(N133>$F133,IF(ISERROR(IPMT($G152,N133-$F133,$F152,-$E152)),0,IPMT($G152,N133-$F133,$F152,-$E152)),0)","v":0},0,0,0,0,0,0,0]
[null,null,"Einzahlung aus Aufnahme Inneres Darlehen (IDL)",null,null,null,null,null,"FZ Bw","Bw Zuschuss",null,{"$f":"IF(L133>$F133,IF(ISERROR(PPMT($G152,L133-$F133,$F152,-$E152)),0,PPMT($G152,L133-$F133,$F152,-$E152)),0)","v":0},{"$f":"IF(M133>$F133,IF(ISERROR(PPMT($G152,M133-$F133,$F152,-$E152)),0,PPMT($G152,M133-$F133,$F152,-$E152)),0)","v":0},0,0,0,0,0,0,0,0]
[true,null,"Schlüssige Finanzierung",null,{"$f":"-E137-E138+E139+E140+E141+E142+E143+E144+E145+E147+E148+E149","v":0},null,null,null,"Summe Zuschuss FZ",null,null,{"$f":"+L149+L148","v":0},0,0,0,0,0,0,0,0,0]
[null,null,null,null,null,"LZ FZ  in J","Barwertzinssatz"]
[null,null,"Finanzierungszusch. FZ (lt. Förderv.) - Zwischenfinanzierung erforderlich",null,null,null,null,null,"Bauzinsen (DL1 + DL2)",null,null,{"$f":"+F153","v":0}]
[null,null,"Bauzinsen während der Bauphase",null,"(DL1 + DL2) / 2 * Zinssatz",{"$f":"+(E148+E147)/2*G153","v":0},null,null,"Betriebskosten",null,null,0,{"$f":"+E154","v":0},{"$f":"M153*(1+G154)","v":0},{"$f":"N153*(1+G154)","v":0},{"$f":"O153*(1+G154)","v":0},{"$f":"P153*(1+G154)","v":0},{"$f":"Q153*(1+G154)","v":0},{"$f":"R153*(1+G154)","v":0},{"$f":"S153*(1+G154)","v":0},{"$f":"T153*(1+G154)","v":0}]
[true,null,"Betriebskostenveränderung (+/-) durch Invest.",null,null,"Steigerung p.a."]
[]
[null,null,"Liquiditätserfordernis aus Investitionstätigkeit (ohne Rückzahlung Inneres Darlehen)",null,null,null,null,null,"SU",null,null,{"$f":"L139+L140-L150+L152+L153","v":0},0,0,0,0,0,0,0,0,0]
[true]
[true,null,"Investitions- und Finanzierungsplan ",null,null,{"$f":"F133+1","v":2028},null,null,"Finanzschulden",null,null,{"$f":"+F158","v":2028},{"$f":"L158+1","v":2029},{"$f":"M158+1","v":2030},{"$f":"N158+1","v":2031},{"$f":"O158+1","v":2032},{"$f":"P158+1","v":2033},{"$f":"Q158+1","v":2034},{"$f":"R158+1","v":2035},{"$f":"S158+1","v":2036},{"$f":"T158+1","v":2037}]
[true,null,"   Neuerrichtung, Erweiterung"]
[null,null,"   Leitungskataster",null,null,null,null,null,"DL1","Zinsen",null,{"$f":"IF(AND(L158>$F158,L158<($F158+$F172+1)),IPMT($G172,L158-$F158,$F172,-$E172),0)","v":0},{"$f":"IF(AND(M158>$F158,M158<($F158+$F172+1)),IPMT($G172,M158-$F158,$F172,-$E172),0)","v":0},{"$f":"IF(AND(N158>$F158,N158<($F158+$F172+1)),IPMT($G172,N158-$F158,$F172,-$E172),0)","v":0},{"$f":"IF(AND(O158>$F158,O158<($F158+$F172+1)),IPMT($G172,O158-$F158,$F172,-$E172),0)","v":0},{"$f":"IF(AND(P158>$F158,P158<($F158+$F172+1)),IPMT($G172,P158-$F158,$F172,-$E172),0)","v":0},{"$f":"IF(AND(Q158>$F158,Q158<($F158+$F172+1)),IPMT($G172,Q158-$F158,$F172,-$E172),0)","v":0},0,0,0,0]
[null,null,"   Sanierung / Anpassung",null,null,null,null,null,null,"Tilgung",null,{"$f":"IF(AND(L158>$F158,L158<($F158+$F172+1)), PPMT($G172,L158-$F158,$F172,-$E172),0)","v":0},{"$f":"IF(AND(M158>$F158,M158<($F158+$F172+1)), PPMT($G172,M158-$F158,$F172,-$E172),0)","v":0},{"$f":"IF(AND(N158>$F158,N158<($F158+$F172+1)), PPMT($G172,N158-$F158,$F172,-$E172),0)","v":0},{"$f":"IF(AND(O158>$F158,O158<($F158+$F172+1)), PPMT($G172,O158-$F158,$F172,-$E172),0)","v":0},{"$f":"IF(AND(P158>$F158,P158<($F158+$F172+1)), PPMT($G172,P158-$F158,$F172,-$E172),0)","v":0},0,0,0,0,0]
[null,null,"Summe Auszahlung aus der Investitonstätigkeit",null,{"$f":"SUM(E159:E161)","v":0},null,null,null,"DL2","Zinsen",null,{"$f":"IF(AND(L158>$F158,L158<($F158+$F173+1)),IPMT($G173,L158-$F158,$F173,-$E173),0)","v":0},{"$f":"IF(AND(M158>$F158,M158<($F158+$F173+1)),IPMT($G173,M158-$F158,$F173,-$E173),0)","v":0},{"$f":"IF(AND(N158>$F158,N158<($F158+$F173+1)),IPMT($G173,N158-$F158,$F173,-$E173),0)","v":0},{"$f":"IF(AND(O158>$F158,O158<($F158+$F173+1)),IPMT($G173,O158-$F158,$F173,-$E173),0)","v":0},0,0,0,0,0,0]
[null,null,"Auszahlung von Kapitaltransfers (zB kooperative Vorhaben)",null,null,null,null,null,null,"Tilgung",null,{"$f":"IF(AND(L158>$F158,L158<($F158+$F173+1)),PPMT($G173,L158-$F158,$F173,-$E173),0)","v":0},{"$f":"IF(AND(M158>$F158,M158<($F158+$F173+1)),PPMT($G173,M158-$F158,$F173,-$E173),0)","v":0},0,0,0,0,0,0,0,0]
[null,null,"Einzahlung aus der Investitonstätigkeit (Veräußerungen)",null,null,null,null,null,"Summe Zinsen DL1+DL2",null,null,{"$f":"+L160+L162","v":0},{"$f":"+M160+M162","v":0},0,0,0,0,0,0,0,0]
[true,null,"Einzahlung Kapitaltransfers (IZ Investitionszuschüsse)",null,null,null,null,null,"Summe Tilgung DL1+DL2",null,null,{"$f":"+L161+L163","v":0},{"$f":"+M161+M163","v":0},0,0,0,0,0,0,0,0]
[null,null,"Einzahlung Kapitaltransfers (Interessentenbeiträge)"]
[null,null,"Einzahlung Kapitaltransfers (Sonstiges)",null,null,null,null,null,"Inneres Darlehen"]
[null,null,"Mittel aus OGB für Investitionen (Überschuss nach freier Finanzspitze)",null,null,null,null,null,"Zinsen Inneres Darlehen IDL",null,null,{"$f":"IF(AND(L158>$F158,L158<($F158+$F174+1)),IPMT($G174,L158-$F158,$F174,-$E174),0)","v":0},{"$f":"IF(AND(M158>$F158,M158<($F158+$F174+1)),IPMT($G174,M158-$F158,$F174,-$E174),0)","v":0},0,0,0,0,0,0,0,0]
[true,null,"Entnahmen aus Rücklagen (ZMR)",null,null,null,null,null,"Tilgung Inneres Darlehen IDL",null,null,{"$f":"IF(AND(L158>$F158,L158<($F158+$F174+1)),PPMT($G174,L158-$F158,$F174,-$E174),0)","v":0},{"$f":"IF(AND(M158>$F158,M158<($F158+$F174+1)),PPMT($G174,M158-$F158,$F174,-$E174),0)","v":0},0,0,0,0,0,0,0,0]
[true,null,"Einzahlung aus vorhandenen zweckgebundenen Girokonten "]
[null,null,null,null,null,"LZ in J","Zinssatz",null,"Finanzierungszuschüsse"]
[null,null,"Einzahlung aus Darlehensaufnahme 1 (DL1) / (Finanzierungsleasing)",null,null,null,null,null,"Perioden Zahlung"]
[true,null,"Einzahlung aus Darlehensaufnahme 2 (DL2) / (Finanzierungsleasing)",null,null,null,null,null,"FZ Zi","Zinsenzuschuss",null,{"$f":"IF(L158>$F158,IF(ISERROR(IPMT($G177,L158-$F158,$F177,-$E177)),0,IPMT($G177,L158-$F158,$F177,-$E177)),0)","v":0},{"$f":"IF(M158>$F158,IF(ISERROR(IPMT($G177,M158-$F158,$F177,-$E177)),0,IPMT($G177,M158-$F158,$F177,-$E177)),0)","v":0},{"$f":"IF(N158>$F158,IF(ISERROR(IPMT($G177,N158-$F158,$F177,-$E177)),0,IPMT($G177,N158-$F158,$F177,-$E177)),0)","v":0},0,0,0,0,0,0,0]
[null,null,"Einzahlung aus Aufnahme Inneres Darlehen (IDL 1)",null,null,null,null,null,"FZ Bw","Bw Zuschuss",null,{"$f":"IF(L158>$F158,IF(ISERROR(PPMT($G177,L158-$F158,$F177,-$E177)),0,PPMT($G177,L158-$F158,$F177,-$E177)),0)","v":0},{"$f":"IF(M158>$F158,IF(ISERROR(PPMT($G177,M158-$F158,$F177,-$E177)),0,PPMT($G177,M158-$F158,$F177,-$E177)),0)","v":0},0,0,0,0,0,0,0,0]
[true,null,"Schlüssige Finanzierung",null,{"$f":"-E162-E163+E164+E165+E166+E167+E168+E169+E170+E172+E173+E174","v":0},null,null,null,"Summe Zuschuss FZ",null,null,{"$f":"+L174+L173","v":0},0,0,0,0,0,0,0,0,0]
[null,null,null,null,null,"LZ FZ  in J","Barwertzinssatz"]
[null,null,"Finanzierungszusch. FZ (lt. Förderv.) - Zwischenfinanzierung erforderlich",null,null,null,null,null,"Bauzinsen (DL1 + DL2)",null,null,{"$f":"+F178","v":0}]
[null,null,"Bauzinsen während der Bauphase",null,"(DL1 + DL2) / 2 * Zinssatz",{"$f":"+(E173+E172)/2*G178","v":0},null,null,"Betriebskosten",null,null,0,{"$f":"+E179","v":0},{"$f":"M178*(1+G179)","v":0},{"$f":"N178*(1+G179)","v":0},{"$f":"O178*(1+G179)","v":0},{"$f":"P178*(1+G179)","v":0},{"$f":"Q178*(1+G179)","v":0},{"$f":"R178*(1+G179)","v":0},{"$f":"S178*(1+G179)","v":0},{"$f":"T178*(1+G179)","v":0}]
[true,null,"Betriebskostenveränderung (+/-) durch Invest.",null,null,"Steigerung p.a."]
[]
[null,null,"Liquiditätserfordernis aus Investitionstätigkeit (ohne Rückzahlung Inneres Darlehen)",null,null,null,null,null,"SU",null,null,{"$f":"L164+L165-L175+L177+L178","v":0},0,0,0,0,0,0,0,0,0]
[true]
[true,null,"Investitions- und Finanzierungsplan ",null,null,{"$f":"F158+1","v":2029},null,null,"Finanzschulden",null,null,{"$f":"+F183","v":2029},{"$f":"L183+1","v":2030},{"$f":"M183+1","v":2031},{"$f":"N183+1","v":2032},{"$f":"O183+1","v":2033},{"$f":"P183+1","v":2034},{"$f":"Q183+1","v":2035},{"$f":"R183+1","v":2036},{"$f":"S183+1","v":2037},{"$f":"T183+1","v":2038}]
[true,null,"   Neuerrichtung, Erweiterung"]
[null,null,"   Leitungskataster",null,null,null,null,null,"DL1","Zinsen",null,{"$f":"IF(AND(L183>$F183,L183<($F183+$F197+1)),IPMT($G197,L183-$F183,$F197,-$E197),0)","v":0},{"$f":"IF(AND(M183>$F183,M183<($F183+$F197+1)),IPMT($G197,M183-$F183,$F197,-$E197),0)","v":0},{"$f":"IF(AND(N183>$F183,N183<($F183+$F197+1)),IPMT($G197,N183-$F183,$F197,-$E197),0)","v":0},{"$f":"IF(AND(O183>$F183,O183<($F183+$F197+1)),IPMT($G197,O183-$F183,$F197,-$E197),0)","v":0},{"$f":"IF(AND(P183>$F183,P183<($F183+$F197+1)),IPMT($G197,P183-$F183,$F197,-$E197),0)","v":0},{"$f":"IF(AND(Q183>$F183,Q183<($F183+$F197+1)),IPMT($G197,Q183-$F183,$F197,-$E197),0)","v":0},0,0,0,0]
[null,null,"   Sanierung / Anpassung",null,null,null,null,null,null,"Tilgung",null,{"$f":"IF(AND(L183>$F183,L183<($F183+$F197+1)), PPMT($G197,L183-$F183,$F197,-$E197),0)","v":0},{"$f":"IF(AND(M183>$F183,M183<($F183+$F197+1)), PPMT($G197,M183-$F183,$F197,-$E197),0)","v":0},{"$f":"IF(AND(N183>$F183,N183<($F183+$F197+1)), PPMT($G197,N183-$F183,$F197,-$E197),0)","v":0},{"$f":"IF(AND(O183>$F183,O183<($F183+$F197+1)), PPMT($G197,O183-$F183,$F197,-$E197),0)","v":0},{"$f":"IF(AND(P183>$F183,P183<($F183+$F197+1)), PPMT($G197,P183-$F183,$F197,-$E197),0)","v":0},0,0,0,0,0]
[null,null,"Summe Auszahlung aus der Investitonstätigkeit",null,{"$f":"SUM(E184:E186)","v":0},null,null,null,"DL2","Zinsen",null,{"$f":"IF(AND(L183>$F183,L183<($F183+$F198+1)),IPMT($G198,L183-$F183,$F198,-$E198),0)","v":0},{"$f":"IF(AND(M183>$F183,M183<($F183+$F198+1)),IPMT($G198,M183-$F183,$F198,-$E198),0)","v":0},{"$f":"IF(AND(N183>$F183,N183<($F183+$F198+1)),IPMT($G198,N183-$F183,$F198,-$E198),0)","v":0},{"$f":"IF(AND(O183>$F183,O183<($F183+$F198+1)),IPMT($G198,O183-$F183,$F198,-$E198),0)","v":0},0,0,0,0,0,0]
[null,null,"Auszahlung von Kapitaltransfers (zB kooperative Vorhaben)",null,null,null,null,null,null,"Tilgung",null,{"$f":"IF(AND(L183>$F183,L183<($F183+$F198+1)),PPMT($G198,L183-$F183,$F198,-$E198),0)","v":0},{"$f":"IF(AND(M183>$F183,M183<($F183+$F198+1)),PPMT($G198,M183-$F183,$F198,-$E198),0)","v":0},0,0,0,0,0,0,0,0]
[null,null,"Einzahlung aus der Investitonstätigkeit (Veräußerungen)",null,null,null,null,null,"Summe Zinsen DL1+DL2",null,null,{"$f":"+L185+L187","v":0},{"$f":"+M185+M187","v":0},0,0,0,0,0,0,0,0]
[true,null,"Einzahlung Kapitaltransfers (IZ Investitionszuschüsse)",null,null,null,null,null,"Summe Tilgung DL1+DL2",null,null,{"$f":"+L186+L188","v":0},{"$f":"+M186+M188","v":0},0,0,0,0,0,0,0,0]
[null,null,"Einzahlung Kapitaltransfers (Interessentenbeiträge)"]
[null,null,"Einzahlung Kapitaltransfers (Sonstiges)",null,null,null,null,null,"Inneres Darlehen"]
[null,null,"Mittel aus OGB für Investitionen (Überschuss nach freier Finanzspitze)",null,null,null,null,null,"Zinsen Inneres Darlehen IDL",null,null,{"$f":"IF(AND(L183>$F183,L183<($F183+$F199+1)),IPMT($G199,L183-$F183,$F199,-$E199),0)","v":0},{"$f":"IF(AND(M183>$F183,M183<($F183+$F199+1)),IPMT($G199,M183-$F183,$F199,-$E199),0)","v":0},0,0,0,0,0,0,0,0]
[true,null,"Entnahmen aus Rücklagen (ZMR)",null,null,null,null,null,"Tilgung Inneres Darlehen IDL",null,null,{"$f":"IF(AND(L183>$F183,L183<($F183+$F199+1)),PPMT($G199,L183-$F183,$F199,-$E199),0)","v":0},{"$f":"IF(AND(M183>$F183,M183<($F183+$F199+1)),PPMT($G199,M183-$F183,$F199,-$E199),0)","v":0},0,0,0,0,0,0,0,0]
[true,null,"Einzahlung aus vorhandenen zweckgebundenen Girokonten "]
[null,null,null,null,null,"LZ in J","Zinssatz",null,"Finanzierungszuschüsse"]
[null,null,"Einzahlung aus Darlehensaufnahme 1 (DL1) / (Finanzierungsleasing)",null,null,null,null,null,"Perioden Zahlung"]
[true,null,"Einzahlung aus Darlehensaufnahme 2 (DL2) / (Finanzierungsleasing)",null,null,null,null,null,"FZ Zi","Zinsenzuschuss",null,{"$f":"IF(L183>$F183,IF(ISERROR(IPMT($G202,L183-$F183,$F202,-$E202)),0,IPMT($G202,L183-$F183,$F202,-$E202)),0)","v":0},{"$f":"IF(M183>$F183,IF(ISERROR(IPMT($G202,M183-$F183,$F202,-$E202)),0,IPMT($G202,M183-$F183,$F202,-$E202)),0)","v":0},{"$f":"IF(N183>$F183,IF(ISERROR(IPMT($G202,N183-$F183,$F202,-$E202)),0,IPMT($G202,N183-$F183,$F202,-$E202)),0)","v":0},0,0,0,0,0,0,0]
[null,null,"Einzahlung aus Aufnahme Inneres Darlehen (IDL)",null,null,null,null,null,"FZ Bw","Bw Zuschuss",null,{"$f":"IF(L183>$F183,IF(ISERROR(PPMT($G202,L183-$F183,$F202,-$E202)),0,PPMT($G202,L183-$F183,$F202,-$E202)),0)","v":0},{"$f":"IF(M183>$F183,IF(ISERROR(PPMT($G202,M183-$F183,$F202,-$E202)),0,PPMT($G202,M183-$F183,$F202,-$E202)),0)","v":0},0,0,0,0,0,0,0,0]
[true,null,"Schlüssige Finanzierung",null,{"$f":"-E187-E188+E189+E190+E191+E192+E193+E194+E195+E197+E198+E199","v":0},null,null,null,"Summe Zuschuss FZ",null,null,{"$f":"+L199+L198","v":0},0,0,0,0,0,0,0,0,0]
[null,null,null,null,null,"LZ FZ  in J","Barwertzinssatz"]
[null,null,"Finanzierungszusch. FZ (lt. Förderv.) - Zwischenfinanzierung erforderlich",null,null,null,null,null,"Bauzinsen (DL1 + DL2)",null,null,{"$f":"+F203","v":0}]
[null,null,"Bauzinsen während der Bauphase",null,"(DL1 + DL2) / 2 * Zinssatz",{"$f":"+(E198+E197)/2*G203","v":0},null,null,"Betriebskosten",null,null,0,{"$f":"+E204","v":0},{"$f":"M203*(1+G204)","v":0},{"$f":"N203*(1+G204)","v":0},{"$f":"O203*(1+G204)","v":0},{"$f":"P203*(1+G204)","v":0},{"$f":"Q203*(1+G204)","v":0},{"$f":"R203*(1+G204)","v":0},{"$f":"S203*(1+G204)","v":0},{"$f":"T203*(1+G204)","v":0}]
[true,null,"Betriebskostenveränderung (+/-) durch Invest.",null,null,"Steigerung p.a."]
[]
[null,null,"Liquiditätserfordernis aus Investitionstätigkeit (ohne Rückzahlung Inneres Darlehen)",null,null,null,null,null,"SU",null,null,{"$f":"L189+L190-L200+L202+L203","v":0},0,0,0,0,0,0,0,0,0]
[true]
[true,null,"Investitions- und Finanzierungsplan ",null,null,{"$f":"F183+1","v":2030},null,null,"Finanzschulden",null,null,{"$f":"+F208","v":2030},{"$f":"L208+1","v":2031},{"$f":"M208+1","v":2032},{"$f":"N208+1","v":2033},{"$f":"O208+1","v":2034},{"$f":"P208+1","v":2035},{"$f":"Q208+1","v":2036},{"$f":"R208+1","v":2037},{"$f":"S208+1","v":2038},{"$f":"T208+1","v":2039}]
[true,null,"   Neuerrichtung, Erweiterung"]
[null,null,"   Leitungskataster",null,null,null,null,null,"DL1","Zinsen",null,{"$f":"IF(AND(L208>$F208,L208<($F208+$F222+1)),IPMT($G222,L208-$F208,$F222,-$E222),0)","v":0},{"$f":"IF(AND(M208>$F208,M208<($F208+$F222+1)),IPMT($G222,M208-$F208,$F222,-$E222),0)","v":0},{"$f":"IF(AND(N208>$F208,N208<($F208+$F222+1)),IPMT($G222,N208-$F208,$F222,-$E222),0)","v":0},{"$f":"IF(AND(O208>$F208,O208<($F208+$F222+1)),IPMT($G222,O208-$F208,$F222,-$E222),0)","v":0},{"$f":"IF(AND(P208>$F208,P208<($F208+$F222+1)),IPMT($G222,P208-$F208,$F222,-$E222),0)","v":0},{"$f":"IF(AND(Q208>$F208,Q208<($F208+$F222+1)),IPMT($G222,Q208-$F208,$F222,-$E222),0)","v":0},0,0,0,0]
[null,null,"   Sanierung / Anpassung",null,null,null,null,null,null,"Tilgung",null,{"$f":"IF(AND(L208>$F208,L208<($F208+$F222+1)), PPMT($G222,L208-$F208,$F222,-$E222),0)","v":0},{"$f":"IF(AND(M208>$F208,M208<($F208+$F222+1)), PPMT($G222,M208-$F208,$F222,-$E222),0)","v":0},{"$f":"IF(AND(N208>$F208,N208<($F208+$F222+1)), PPMT($G222,N208-$F208,$F222,-$E222),0)","v":0},{"$f":"IF(AND(O208>$F208,O208<($F208+$F222+1)), PPMT($G222,O208-$F208,$F222,-$E222),0)","v":0},{"$f":"IF(AND(P208>$F208,P208<($F208+$F222+1)), PPMT($G222,P208-$F208,$F222,-$E222),0)","v":0},0,0,0,0,0]
[null,null,"Summe Auszahlung aus der Investitonstätigkeit",null,{"$f":"SUM(E209:E211)","v":0},null,null,null,"DL2","Zinsen",null,{"$f":"IF(AND(L208>$F208,L208<($F208+$F223+1)),IPMT($G223,L208-$F208,$F223,-$E223),0)","v":0},{"$f":"IF(AND(M208>$F208,M208<($F208+$F223+1)),IPMT($G223,M208-$F208,$F223,-$E223),0)","v":0},{"$f":"IF(AND(N208>$F208,N208<($F208+$F223+1)),IPMT($G223,N208-$F208,$F223,-$E223),0)","v":0},{"$f":"IF(AND(O208>$F208,O208<($F208+$F223+1)),IPMT($G223,O208-$F208,$F223,-$E223),0)","v":0},0,0,0,0,0,0]
[null,null,"Auszahlung von Kapitaltransfers (zB kooperative Vorhaben)",null,null,null,null,null,null,"Tilgung",null,{"$f":"IF(AND(L208>$F208,L208<($F208+$F223+1)),PPMT($G223,L208-$F208,$F223,-$E223),0)","v":0},{"$f":"IF(AND(M208>$F208,M208<($F208+$F223+1)),PPMT($G223,M208-$F208,$F223,-$E223),0)","v":0},0,0,0,0,0,0,0,0]
[null,null,"Einzahlung aus der Investitonstätigkeit (Veräußerungen)",null,null,null,null,null,"Summe Zinsen DL1+DL2",null,null,{"$f":"+L210+L212","v":0},{"$f":"+M210+M212","v":0},0,0,0,0,0,0,0,0]
[true,null,"Einzahlung Kapitaltransfers (IZ Investitionszuschüsse)",null,null,null,null,null,"Summe Tilgung DL1+DL2",null,null,{"$f":"+L211+L213","v":0},{"$f":"+M211+M213","v":0},0,0,0,0,0,0,0,0]
[null,null,"Einzahlung Kapitaltransfers (Interessentenbeiträge)"]
[null,null,"Einzahlung Kapitaltransfers (Sonstiges)",null,null,null,null,null,"Inneres Darlehen"]
[null,null,"Mittel aus OGB für Investitionen (Überschuss nach freier Finanzspitze)",null,null,null,null,null,"Zinsen Inneres Darlehen IDL",null,null,{"$f":"IF(AND(L208>$F208,L208<($F208+$F224+1)),IPMT($G224,L208-$F208,$F224,-$E224),0)","v":0},{"$f":"IF(AND(M208>$F208,M208<($F208+$F224+1)),IPMT($G224,M208-$F208,$F224,-$E224),0)","v":0},0,0,0,0,0,0,0,0]
[true,null,"Entnahmen aus Rücklagen (ZMR)",null,null,null,null,null,"Tilgung Inneres Darlehen IDL",null,null,{"$f":"IF(AND(L208>$F208,L208<($F208+$F224+1)),PPMT($G224,L208-$F208,$F224,-$E224),0)","v":0},{"$f":"IF(AND(M208>$F208,M208<($F208+$F224+1)),PPMT($G224,M208-$F208,$F224,-$E224),0)","v":0},0,0,0,0,0,0,0,0]
[true,null,"Einzahlung aus vorhandenen zweckgebundenen Girokonten "]
[null,null,null,null,null,"LZ in J","Zinssatz",null,"Finanzierungszuschüsse"]
[null,null,"Einzahlung aus Darlehensaufnahme 1 (DL1) / (Finanzierungsleasing)",null,null,null,null,null,"Perioden Zahlung"]
[true,null,"Einzahlung aus Darlehensaufnahme 2 (DL2) / (Finanzierungsleasing)",null,null,null,null,null,"FZ Zi","Zinsenzuschuss",null,{"$f":"IF(L208>$F208,IF(ISERROR(IPMT($G227,L208-$F208,$F227,-$E227)),0,IPMT($G227,L208-$F208,$F227,-$E227)),0)","v":0},{"$f":"IF(M208>$F208,IF(ISERROR(IPMT($G227,M208-$F208,$F227,-$E227)),0,IPMT($G227,M208-$F208,$F227,-$E227)),0)","v":0},{"$f":"IF(N208>$F208,IF(ISERROR(IPMT($G227,N208-$F208,$F227,-$E227)),0,IPMT($G227,N208-$F208,$F227,-$E227)),0)","v":0},0,0,0,0,0,0,0]
[null,null,"Einzahlung aus Aufnahme Inneres Darlehen (IDL)",null,null,null,null,null,"FZ Bw","Bw Zuschuss",null,{"$f":"IF(L208>$F208,IF(ISERROR(PPMT($G227,L208-$F208,$F227,-$E227)),0,PPMT($G227,L208-$F208,$F227,-$E227)),0)","v":0},{"$f":"IF(M208>$F208,IF(ISERROR(PPMT($G227,M208-$F208,$F227,-$E227)),0,PPMT($G227,M208-$F208,$F227,-$E227)),0)","v":0},0,0,0,0,0,0,0,0]
[true,null,"Schlüssige Finanzierung",null,{"$f":"-E212-E213+E214+E215+E216+E217+E218+E219+E220+E222+E223+E224","v":0},null,null,null,"Summe Zuschuss FZ",null,null,{"$f":"+L224+L223","v":0},0,0,0,0,0,0,0,0,0]
[null,null,null,null,null,"LZ FZ  in J","Barwertzinssatz"]
[null,null,"Finanzierungszusch. FZ (lt. Förderv.) - Zwischenfinanzierung erforderlich",null,null,null,null,null,"Bauzinsen (DL1 + DL2)",null,null,{"$f":"+F228","v":0}]
[null,null,"Bauzinsen während der Bauphase",null,"(DL1 + DL2) / 2 * Zinssatz",{"$f":"+(E223+E222)/2*G228","v":0},null,null,"Betriebskosten",null,null,0,{"$f":"+E229","v":0},{"$f":"M228*(1+G229)","v":0},{"$f":"N228*(1+G229)","v":0},{"$f":"O228*(1+G229)","v":0},{"$f":"P228*(1+G229)","v":0},{"$f":"Q228*(1+G229)","v":0},{"$f":"R228*(1+G229)","v":0},{"$f":"S228*(1+G229)","v":0},{"$f":"T228*(1+G229)","v":0}]
[true,null,"Betriebskostenveränderung (+/-) durch Invest.",null,null,"Steigerung p.a."]
[]
[null,null,"Liquiditätserfordernis aus Investitionstätigkeit (ohne Rückzahlung Inneres Darlehen)",null,null,null,null,null,"SU",null,null,{"$f":"L214+L215-L225+L227+L228","v":0},0,0,0,0,0,0,0,0,0]
[true]
[true,null,"Investitions- und Finanzierungsplan ",null,null,{"$f":"F208+1","v":2031},null,null,"Finanzschulden",null,null,{"$f":"+F233","v":2031},{"$f":"L233+1","v":2032},{"$f":"M233+1","v":2033},{"$f":"N233+1","v":2034},{"$f":"O233+1","v":2035},{"$f":"P233+1","v":2036},{"$f":"Q233+1","v":2037},{"$f":"R233+1","v":2038},{"$f":"S233+1","v":2039},{"$f":"T233+1","v":2040}]
[true,null,"   Neuerrichtung, Erweiterung"]
[null,null,"   Leitungskataster",null,null,null,null,null,"DL1","Zinsen",null,{"$f":"IF(AND(L233>$F233,L233<($F233+$F247+1)),IPMT($G247,L233-$F233,$F247,-$E247),0)","v":0},{"$f":"IF(AND(M233>$F233,M233<($F233+$F247+1)),IPMT($G247,M233-$F233,$F247,-$E247),0)","v":0},{"$f":"IF(AND(N233>$F233,N233<($F233+$F247+1)),IPMT($G247,N233-$F233,$F247,-$E247),0)","v":0},{"$f":"IF(AND(O233>$F233,O233<($F233+$F247+1)),IPMT($G247,O233-$F233,$F247,-$E247),0)","v":0},{"$f":"IF(AND(P233>$F233,P233<($F233+$F247+1)),IPMT($G247,P233-$F233,$F247,-$E247),0)","v":0},{"$f":"IF(AND(Q233>$F233,Q233<($F233+$F247+1)),IPMT($G247,Q233-$F233,$F247,-$E247),0)","v":0},0,0,0,0]
[null,null,"   Sanierung / Anpassung",null,null,null,null,null,null,"Tilgung",null,{"$f":"IF(AND(L233>$F233,L233<($F233+$F247+1)), PPMT($G247,L233-$F233,$F247,-$E247),0)","v":0},{"$f":"IF(AND(M233>$F233,M233<($F233+$F247+1)), PPMT($G247,M233-$F233,$F247,-$E247),0)","v":0},{"$f":"IF(AND(N233>$F233,N233<($F233+$F247+1)), PPMT($G247,N233-$F233,$F247,-$E247),0)","v":0},{"$f":"IF(AND(O233>$F233,O233<($F233+$F247+1)), PPMT($G247,O233-$F233,$F247,-$E247),0)","v":0},{"$f":"IF(AND(P233>$F233,P233<($F233+$F247+1)), PPMT($G247,P233-$F233,$F247,-$E247),0)","v":0},0,0,0,0,0]
[null,null,"Summe Auszahlung aus der Investitonstätigkeit",null,{"$f":"SUM(E234:E236)","v":0},null,null,null,"DL2","Zinsen",null,{"$f":"IF(AND(L233>$F233,L233<($F233+$F248+1)),IPMT($G248,L233-$F233,$F248,-$E248),0)","v":0},{"$f":"IF(AND(M233>$F233,M233<($F233+$F248+1)),IPMT($G248,M233-$F233,$F248,-$E248),0)","v":0},{"$f":"IF(AND(N233>$F233,N233<($F233+$F248+1)),IPMT($G248,N233-$F233,$F248,-$E248),0)","v":0},{"$f":"IF(AND(O233>$F233,O233<($F233+$F248+1)),IPMT($G248,O233-$F233,$F248,-$E248),0)","v":0},0,0,0,0,0,0]
[null,null,"Auszahlung von Kapitaltransfers (zB kooperative Vorhaben)",null,null,null,null,null,null,"Tilgung",null,{"$f":"IF(AND(L233>$F233,L233<($F233+$F248+1)),PPMT($G248,L233-$F233,$F248,-$E248),0)","v":0},{"$f":"IF(AND(M233>$F233,M233<($F233+$F248+1)),PPMT($G248,M233-$F233,$F248,-$E248),0)","v":0},0,0,0,0,0,0,0,0]
[null,null,"Einzahlung aus der Investitonstätigkeit (Veräußerungen)",null,null,null,null,null,"Summe Zinsen DL1+DL2",null,null,{"$f":"+L235+L237","v":0},{"$f":"+M235+M237","v":0},0,0,0,0,0,0,0,0]
[true,null,"Einzahlung Kapitaltransfers (IZ Investitionszuschüsse)",null,null,null,null,null,"Summe Tilgung DL1+DL2",null,null,{"$f":"+L236+L238","v":0},{"$f":"+M236+M238","v":0},0,0,0,0,0,0,0,0]
[null,null,"Einzahlung Kapitaltransfers (Interessentenbeiträge)"]
[null,null,"Einzahlung Kapitaltransfers (Sonstiges)",null,null,null,null,null,"Inneres Darlehen"]
[null,null,"Mittel aus OGB für Investitionen (Überschuss nach freier Finanzspitze)",null,null,null,null,null,"Zinsen Inneres Darlehen IDL",null,null,{"$f":"IF(AND(L233>$F233,L233<($F233+$F249+1)),IPMT($G249,L233-$F233,$F249,-$E249),0)","v":0},{"$f":"IF(AND(M233>$F233,M233<($F233+$F249+1)),IPMT($G249,M233-$F233,$F249,-$E249),0)","v":0},0,0,0,0,0,0,0,0]
[true,null,"Entnahmen aus Rücklagen (ZMR)",null,null,null,null,null,"Tilgung Inneres Darlehen IDL",null,null,{"$f":"IF(AND(L233>$F233,L233<($F233+$F249+1)),PPMT($G249,L233-$F233,$F249,-$E249),0)","v":0},{"$f":"IF(AND(M233>$F233,M233<($F233+$F249+1)),PPMT($G249,M233-$F233,$F249,-$E249),0)","v":0},0,0,0,0,0,0,0,0]
[true,null,"Einzahlung aus vorhandenen zweckgebundenen Girokonten "]
[null,null,null,null,null,"LZ in J","Zinssatz",null,"Finanzierungszuschüsse"]
[null,null,"Einzahlung aus Darlehensaufnahme 1 (DL1) / (Finanzierungsleasing)",null,null,null,null,null,"Perioden Zahlung"]
[true,null,"Einzahlung aus Darlehensaufnahme 2 (DL2) / (Finanzierungsleasing)",null,null,null,null,null,"FZ Zi","Zinsenzuschuss",null,{"$f":"IF(L233>$F233,IF(ISERROR(IPMT($G252,L233-$F233,$F252,-$E252)),0,IPMT($G252,L233-$F233,$F252,-$E252)),0)","v":0},{"$f":"IF(M233>$F233,IF(ISERROR(IPMT($G252,M233-$F233,$F252,-$E252)),0,IPMT($G252,M233-$F233,$F252,-$E252)),0)","v":0},{"$f":"IF(N233>$F233,IF(ISERROR(IPMT($G252,N233-$F233,$F252,-$E252)),0,IPMT($G252,N233-$F233,$F252,-$E252)),0)","v":0},0,0,0,0,0,0,0]
[null,null,"Einzahlung aus Aufnahme Inneres Darlehen (IDL)",null,null,null,null,null,"FZ Bw","Bw Zuschuss",null,{"$f":"IF(L233>$F233,IF(ISERROR(PPMT($G252,L233-$F233,$F252,-$E252)),0,PPMT($G252,L233-$F233,$F252,-$E252)),0)","v":0},{"$f":"IF(M233>$F233,IF(ISERROR(PPMT($G252,M233-$F233,$F252,-$E252)),0,PPMT($G252,M233-$F233,$F252,-$E252)),0)","v":0},0,0,0,0,0,0,0,0]
[true,null,"Schlüssige Finanzierung",null,{"$f":"-E237-E238+E239+E240+E241+E242+E243+E244+E245+E247+E248+E249","v":0},null,null,null,"Summe Zuschuss FZ",null,null,{"$f":"+L249+L248","v":0},0,0,0,0,0,0,0,0,0]
[null,null,null,null,null,"LZ FZ  in J","Barwertzinssatz"]
[null,null,"Finanzierungszusch. FZ (lt. Förderv.) - Zwischenfinanzierung erforderlich",null,null,null,null,null,"Bauzinsen (DL1 + DL2)",null,null,{"$f":"+F253","v":0}]
[null,null,"Bauzinsen während der Bauphase",null,"(DL1 + DL2) / 2 * Zinssatz",{"$f":"+(E248+E247)/2*G253","v":0},null,null,"Betriebskosten",null,null,0,{"$f":"+E254","v":0},{"$f":"M253*(1+G254)","v":0},{"$f":"N253*(1+G254)","v":0},{"$f":"O253*(1+G254)","v":0},{"$f":"P253*(1+G254)","v":0},{"$f":"Q253*(1+G254)","v":0},{"$f":"R253*(1+G254)","v":0},{"$f":"S253*(1+G254)","v":0},{"$f":"T253*(1+G254)","v":0}]
[true,null,"Betriebskostenveränderung (+/-) durch Invest.",null,null,"Steigerung p.a."]
[]
[null,null,"Liquiditätserfordernis aus Investitionstätigkeit (ohne Rückzahlung Inneres Darlehen)",null,null,null,null,null,"SU",null,null,{"$f":"L239+L240-L250+L252+L253","v":0},0,0,0,0,0,0,0,0,0]

{"sheet":"Grafik Liquiditätsplan","index":13,"n_rows":61,"n_cols":12,"rows_kept":61,"cut":false,"hidden":false,"merged":[]}
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["       SU 31 Summe Einzahlungen operative Gebarung",null,null,null,null,null,null,"       Saldo (5) Geldfluss aus der voranschlagswirksamen Geb. (SA3 + SA4)"]
["       SU 32 Summe Auszahlungen operative Gebarung",null,null,null,null,null,null,"       Stand HH Rücklagen per 31.12"]
["       Freie Finanzspitze (SA 1 - MVAG 361)",null,null,null,null,null,null,"       davon Stand ZMR (Sparbuch, Sparkonto) per 31.12."]
["       SU 34 Summe Auszahlungen investive Gebarung",null,null,null,null,null,null,"       Liquide Mittel Ansatz 850 per 31.12."]
["       SU 36 Summe Auszahlungen aus der Finanzierungstätigkeit"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,{"$f":"Liquiditätsplan!J8","v":2022},{"$f":"Liquiditätsplan!K8","v":2023},{"$f":"Liquiditätsplan!L8","v":2024},{"$f":"Liquiditätsplan!M8","v":2025},{"$f":"Liquiditätsplan!N8","v":2026},{"$f":"Liquiditätsplan!O8","v":2027},{"$f":"Liquiditätsplan!P8","v":2028},{"$f":"Liquiditätsplan!Q8","v":2029},{"$f":"Liquiditätsplan!R8","v":2030},{"$f":"Liquiditätsplan!S8","v":2031}]
["SU 31 Summe Einzahlungen operative Gebarung",{"$f":"Liquiditätsplan!J9","v":0},{"$f":"Liquiditätsplan!K9","v":0},{"$f":"Liquiditätsplan!L9","v":0},{"$f":"Liquiditätsplan!M9","v":0},{"$f":"Liquiditätsplan!N9","v":0},{"$f":"Liquiditätsplan!O9","v":0},{"$f":"Liquiditätsplan!P9","v":0},{"$f":"Liquiditätsplan!Q9","v":0},{"$f":"Liquiditätsplan!R9","v":0},{"$f":"Liquiditätsplan!S9","v":0},true]
["SU 32 Summe Auszahlungen operative Gebarung",{"$f":"Liquiditätsplan!J21","v":0},{"$f":"Liquiditätsplan!K21","v":0},{"$f":"Liquiditätsplan!L21","v":0},{"$f":"Liquiditätsplan!M21","v":0},{"$f":"Liquiditätsplan!N21","v":0},{"$f":"Liquiditätsplan!O21","v":0},{"$f":"Liquiditätsplan!P21","v":0},{"$f":"Liquiditätsplan!Q21","v":0},{"$f":"Liquiditätsplan!R21","v":0},{"$f":"Liquiditätsplan!S21","v":0},false]
["Freie Finanzspitze (SA 1 - MVAG 361)",{"$f":"Liquiditätsplan!J42","v":0},{"$f":"Liquiditätsplan!K42","v":0},{"$f":"Liquiditätsplan!L42","v":0},{"$f":"Liquiditätsplan!M42","v":0},{"$f":"Liquiditätsplan!N42","v":0},{"$f":"Liquiditätsplan!O42","v":0},{"$f":"Liquiditätsplan!P42","v":0},{"$f":"Liquiditätsplan!Q42","v":0},{"$f":"Liquiditätsplan!R42","v":0},{"$f":"Liquiditätsplan!S42","v":0},true]
["SU 34 Summe Auszahlungen investive Gebarung",{"$f":"Liquiditätsplan!J50","v":0},{"$f":"Liquiditätsplan!K50","v":0},{"$f":"Liquiditätsplan!L50","v":0},{"$f":"Liquiditätsplan!M50","v":0},{"$f":"Liquiditätsplan!N50","v":0},{"$f":"Liquiditätsplan!O50","v":0},{"$f":"Liquiditätsplan!P50","v":0},{"$f":"Liquiditätsplan!Q50","v":0},{"$f":"Liquiditätsplan!R50","v":0},{"$f":"Liquiditätsplan!S50","v":0},false]
["SU 36 Summe Auszahlungen aus der Finanzierungstätigkeit",{"$f":"Liquiditätsplan!J59","v":0},{"$f":"Liquiditätsplan!K59","v":0},{"$f":"Liquiditätsplan!L59","v":0},{"$f":"Liquiditätsplan!M59","v":0},{"$f":"Liquiditätsplan!N59","v":0},{"$f":"Liquiditätsplan!O59","v":0},{"$f":"Liquiditätsplan!P59","v":0},{"$f":"Liquiditätsplan!Q59","v":0},{"$f":"Liquiditätsplan!R59","v":0},{"$f":"Liquiditätsplan!S59","v":0},true]
["Saldo (5) Geldfluss aus der voranschlagswirksamen Geb. (SA3 + SA4)",{"$f":"Liquiditätsplan!J64","v":0},{"$f":"Liquiditätsplan!K64","v":0},{"$f":"Liquiditätsplan!L64","v":0},{"$f":"Liquiditätsplan!M64","v":0},{"$f":"Liquiditätsplan!N64","v":0},{"$f":"Liquiditätsplan!O64","v":0},{"$f":"Liquiditätsplan!P64","v":0},{"$f":"Liquiditätsplan!Q64","v":0},{"$f":"Liquiditätsplan!R64","v":0},{"$f":"Liquiditätsplan!S64","v":0},false]
["Stand HH Rücklagen per 31.12",{"$f":"Liquiditätsplan!J70","v":0},{"$f":"Liquiditätsplan!K70","v":0},{"$f":"Liquiditätsplan!L70","v":0},{"$f":"Liquiditätsplan!M70","v":0},{"$f":"Liquiditätsplan!N70","v":0},{"$f":"Liquiditätsplan!O70","v":0},{"$f":"Liquiditätsplan!P70","v":0},{"$f":"Liquiditätsplan!Q70","v":0},{"$f":"Liquiditätsplan!R70","v":0},{"$f":"Liquiditätsplan!S70","v":0},true]
["davon Stand ZMR (Sparbuch, Sparkonto) per 31.12.",{"$f":"Liquiditätsplan!J71","v":0},{"$f":"Liquiditätsplan!K71","v":0},{"$f":"Liquiditätsplan!L71","v":0},{"$f":"Liquiditätsplan!M71","v":0},{"$f":"Liquiditätsplan!N71","v":0},{"$f":"Liquiditätsplan!O71","v":0},{"$f":"Liquiditätsplan!P71","v":0},{"$f":"Liquiditätsplan!Q71","v":0},{"$f":"Liquiditätsplan!R71","v":0},{"$f":"Liquiditätsplan!S71","v":0},false]
["Liquide Mittel Ansatz 850 per 31.12.",{"$f":"Liquiditätsplan!J84","v":0},{"$f":"Liquiditätsplan!K84","v":0},{"$f":"Liquiditätsplan!L84","v":0},{"$f":"Liquiditätsplan!M84","v":0},{"$f":"Liquiditätsplan!N84","v":0},{"$f":"Liquiditätsplan!O84","v":0},{"$f":"Liquiditätsplan!P84","v":0},{"$f":"Liquiditätsplan!Q84","v":0},{"$f":"Liquiditätsplan!R84","v":0},{"$f":"Liquiditätsplan!S84","v":0},true]
[]
[{"$f":"IF(Liquiditätsplan!F1,CONCATENATE(\"Investitions- und Liquiditätsplan Wasserversorgung Rechnungsabschluss \"&BAB!J12,\" \"&Info!C17,\" inkl. zukünftiger Investitionen\"),CONCATENATE(\"Investitions- und Liquiditätsplan Wasserversorgung Rechnungsabschluss \"&BAB!J12,\" \"&Info!C17,\" exkl. zukünftiger Investitionen\"))","v":"Investitions- und Liquiditätsplan Wasserversorgung Rechnungsabschluss 2021  inkl. zukünftiger Investitionen"}]

{"sheet":"Baupreisindex","index":14,"n_rows":61,"n_cols":12,"rows_kept":61,"cut":false,"hidden":true,"merged":[[60,11,60,12],[42,1,42,12],[46,10,46,12],[47,10,47,12],[48,10,48,12],[49,10,49,12],[50,10,50,12],[46,8,46,9],[47,8,47,9],[51,1,51,12],[59,1,59,2],[59,5,59,6],[59,11,59,12],[56,1,56,2],[48,8,48,9],[49,8,49,9],[60,1,60,2],[60,5,60,6],[50,8,50,9],[46,4,46,5],[47,4,47,5],[48,4,48,5],[49,4,49,5],[50,4,50,5],[46,6,46,7],[47,6,47,7],[48,6,48,7],[49,6,49,7],[53,1,53,2],[54,1,54,2],[55,1,55,2],[48,1,48,2],[7,1,7,12],[8,3,8,4],[8,5,8,6],[8,7,8,8],[8,9,8,10],[50,1,50,2],[52,1,52,2],[37,1,37,12],[38,1,38,12],[39,1,39,12],[44,1,44,12],[45,1,45,12],[40,1,40,12],[50,6,50,7],[49,1,49,2],[36,1,36,12],[43,1,43,12],[41,1,41,12],[46,1,46,2],[47,1,47,2],[34,1,34,12],[35,1,35,12],[10,7,10,8],[10,9,10,10],[9,3,9,4],[9,5,9,6],[9,7,9,8],[32,1,32,12],[33,1,33,12],[9,9,9,10],[10,3,10,4],[10,5,10,6],[57,5,57,6],[58,5,58,6],[58,1,58,2],[52,11,52,12],[53,11,53,12],[54,11,54,12],[55,11,55,12],[56,11,56,12],[57,11,57,12],[58,11,58,12],[52,5,52,6],[57,1,57,2],[56,5,56,6],[53,5,53,6],[54,5,54,6],[55,5,55,6],[6,2,6,12],[1,2,1,12],[2,2,2,12],[3,2,3,12],[4,2,4,12],[5,2,5,12]]}
[null,{"$f":"CONCATENATE(\"Baupreisindex Abwasserentsorgung   Rechnungsabschluss \"&BAB!J12,\"   KLR-Ebene: \"&Info!C17 )","v":"Baupreisindex Abwasserentsorgung   Rechnungsabschluss 2021   KLR-Ebene: "}]
[null,null,"Verketteter Baupreisindex für die Inflationsbereinigung von Wasser- und Abwasserbauten und -anlagen und Anlagen "]
[null,null,"der Abfallwirtschaft zur Berechnung simulierter Anschaffungskosten gemäß ÖWAV Arbeitsbehelf 61 (Voranschlags- "]
[null,null,"und Rechnungsabschlussverordnung 2015 in der Abwasser-, Abfall- und Schutzwasserwirtschaft):"]
[null,null,"Seit 1984 \"Baupreisindex für den sonstigen Tiefbau\" mit Basis 1984 = 100, "]
[null,null,"1966 bis 1983 \"verlängert\" mit dem \"umgerechneten Verbraucherpreisindex 1966\"   "]
[null," ","sowie 1946 bis 1965 \"verlängert\" mit dem \"umgerechneten Lebenshaltungskostenindex (Wert 1952 interpoliert)\""]
[]
[null,null,null,"umge+J28+D9:K31+D9:K32",null,"umgerechneter",null,"Baupreisindex",null,"Baupreisindex "]
[null,null,null,"Lebenshaltungs-",null,"Verbraucher-",null," sonstiger Tiefbau",null,"sonstiger Tiefbau"]
[null,null,null,"kostenindex",null,"preisindex",null,"mit Basis 1984 = 100",null,"mit Basis 1984 = 100"]
[null,null,null,"Jahr","Index","Jahr","Index","Jahr","Index","Jahr","Index"]
[null,null,null,1946,4.32,1966,38.46,1984,100,2004,145]
[null,null,null,1947,8.5299999999999994,1967,40,1985,102,2005,144.80000000000001]
[null,null,null,1948,12.99,1968,41.12,1986,107,2006,148.30000000000001]
[null,null,null,1949,16.64,1969,42.38,1987,113,2007,153.1]
[null,null,null,1950,18.82,1970,44.23,1988,117,2008,161.6]
[null,null,null,1951,24.05,1971,46.31,1989,122,2009,171]
[null,null,null,1952,25.34,1972,49.23,1990,125,2010,184]
[null,null,null,1953,26.63,1973,52.96,1991,129,2011,191]
[null,null,null,1954,27.61,1974,58,1992,132,2012,195.8]
[null,null,null,1955,27.82,1975,62.88,1993,134,2013,196.5]
[null,null,null,1956,28.79,1976,67.5,1994,137,2014,197.2]
[null,null,null,1957,29.43,1977,71.19,1995,140.54,2015,196.7]
[null,null,null,1958,30.1,1978,73.73,1996,144.5,2016,198.3]
[null,null,null,1959,30.58,1979,76.459999999999994,1997,147.9,2017,200.4]
[null,null,null,1960,31.02,1980,81.81,1998,148.80000000000001,2018,202.8]
[null,null,null,1961,32.01,1981,86.85,1999,147.1,2019]
[null,null,null,1962,33.56,1982,91.58,2000,147]
[null,null,null,1963,34.520000000000003,1983,94.62,2001,146.30000000000001]
[null,null,null,1964,35.840000000000003,null,null,2002,145.9]
[null,null,null,1965,37.75,null,null,2003,145.30000000000001]
[]
[null,"Bezeichnung des Vermögenswertes und Dokumentation von Inbetriebnahmedatum, Mengenermittlung und Nutzungsdauer:"]
[null,"Bauabschnitt Regenwasserkanal Industriegebiet (BA RWK I): Errichtung 1976, ohne Förderung mit 50% Interessentenbeitrag."]
[null,"Von folgenden Anlagenteilen dieses Bauabschnittes ist die Mustergemeinde wirtschaftliche Eigentümerin:"]
[null,"Rohrkanal, Nenndurchmesser 400 mm: 809 Laufmeter gemäß digitalem Kanalkataster, Nutzungsdauer 50 Jahre gemäß VRV"]
[null,"Eiprofilkanal 600mm/900 mm: 122 Laufmetergemäß digitalem Kanalkataster, Nutzungsdauer 50 Jahre gemäß VRV"]
[null,"Eiprofilkanal 700mm/1050 mm: 111 Laufmetergemäß digitalem Kanalkataster, Nutzungsdauer 50 Jahre gemäß VRV"]
[null,"Eiprofilkanal 800mm/1200 mm: 231 Laufmeter gemäß digitalem Kanalkataster, Nutzungsdauer 50 Jahre gemäß VRV"]
[null,"Eiprofilkanal 900mm/1350 mm: 256 Laufmeter gemäß digitalem Kanalkataster, Nutzungsdauer 50 Jahre gemäß VRV"]
[null,"Dokumentation der Grundlagen der Durchschnittspreisermittlung (oder der bestehenden Gutachten):"]
[null,"Für den Rohrkanal DN 400 wird der Durchschnittspreis aus dem \"Merkblatt Variantenuntersuchung des Amtes der Stmk. Landesreg., "]
[null,"A14, Version 2010\", mit dem angegebenen Kostenansatz von € 205 pro Laufmeter (verbautes Gebiet) entnommen. Siehe unter:"]
[null,"http://www.wasserwirtschaft.steiermark.at/cms/dokumente/11680451_74838155/562acfbc/Merkblatt%20VU%202010%2020120801.pdf"]
[null,"Für Eiprofile werden die Durchschnittspreise aus tatsächlichen Herstellungskosten von drei Anlagen in vergleichbarer Lage berechnet:   "]
[null,"Anlagenteile",null,"Jahr ","€/Laufmeter ",null,"€/Laufmeter",null,"€/Laufmeter",null,"Durchschnittspreis €/Laufmeter"]
[null,"Eiprofil 600 / 900",null,"2017",1250,null,520,null,890,null,{"$f":"ROUND((E48+G48+I48)/3,0)","v":887}]
[null,"Eiprofil 700 / 1050",null,"2017",1500,null,640,null,1000,null,{"$f":"ROUND((E49+G49+I49)/3,0)","v":1047}]
[null,"Eiprofil 800 / 1200",null,"2017",1600,null,760,null,1190,null,{"$f":"ROUND((E50+G50+I50)/3,0)","v":1183}]
[null,"Eiprofil 900 / 1350",null,"2017",1700,null,880,null,1300,null,{"$f":"ROUND((E51+G51+I51)/3,0)","v":1293}]
[null,"Berechnung der simulierten Anschaffungskosten nach Inflationsbereinigung:"]
[null,"Anlagenteile",null,"ermittelter","Anzahl","Laufmeter mal Preis",null,"Jahr der","Indexzahl","Jahr der  ","Indexzahl ","simulierte "]
[null,null,null,"Preis","Laufmeter",null,null,"Preis-","der Preis-","Inbetrieb-","Inbetrieb- ","Anschaffungs-"]
[null,null,null,"€",null,"€",null,"ermittlung","ermittlung","nahme","nahme","kosten in € "]
[null,"DN 400 mm",null,205,809,{"$f":"D56*E56","v":165845},null,"2010",184,"1976",67.5,{"$f":"K56*F56/I56","v":60839.877717391304}]
[null,"Eiprofil 600 / 900",null,887,122,{"$f":"D57*E57","v":108214},null,"2017",200.4,"1976",67.5,{"$f":"K57*F57/I57","v":36449.326347305388}]
[null,"Eiprofil 700 / 1050",null,1047,111,116217,null,"2017",200.4,"1976",67.5,39144.947604790417]
[null,"Eiprofil 800 / 1200",null,1183,231,273273,null,"2017",200.4,"1976",67.5,92045.546407185626]
[null,"Eiprofil 900 / 1350",null,1293,256,331008,null,"2017",200.4,"1976",67.5,111492.21556886227]
[null,"Summe BA RWK I",null,null,null,null,null,null,null,null,null,{"$f":"SUM(L56:M60)","v":339971.91364553501}]

{"sheet":"Andere","index":15,"n_rows":126,"n_cols":9,"rows_kept":126,"cut":false,"hidden":true,"merged":[]}
[false,true,"Ende"]
[false,"Andere Nachweise","001.00"]
[false,"Ende"]
[false,4,6,42,13,13,13,13]
[true,{"$f":"TEXT(wST.Ansatz,\"000\")&\", ANDERE NACHWEISE per \"&TEXT(wST.PeriodeEnde,\"T. MMMM JJJJ\")","v":"850, ANDERE NACHWEISE per 31. Dezember 2021"},null,null,null,null,null,{"$f":"wST.ORT","v":0}]
[true]
[true,"Posten- gruppe","Teil- Abschn.","Bezeichnung",{"$f":"\"Stand per \"&TEXT(wST.PeriodeAnfang-1,\"T.M.JJJJ\")","v":"Stand per 31.12.2020"},{"$f":"\"Zugänge im Jahr \"&TEXT(wST.PeriodeAnfang,\"JJJJ\")","v":"Zugänge im Jahr 2021"},{"$f":"\"Abgänge im Jahr \"&TEXT(wST.PeriodeAnfang,\"JJJJ\")","v":"Abgänge im Jahr 2021"},{"$f":"\"Stand per \"&TEXT(wST.PeriodeEnde,\"T.M.JJJJ\")","v":"Stand per 31.12.2021"}]
[true]
[{"$f":"A10","v":false},939,"HAUSHALTSRÜCKLAGE",null,{"$f":"E10","v":0},{"$f":"F10","v":0},{"$f":"G10","v":0},{"$f":"H10","v":0}]
[{"$f":"OR(A11:A25)","v":false},939,"Haushaltsrücklage (Bewegung: Post 298)",null,{"$f":"SUMPRODUCT(E11:E25,$I11:$I25)","v":0},{"$f":"SUMPRODUCT(F11:F25,$I11:$I25)","v":0},{"$f":"SUMPRODUCT(G11:G25,$I11:$I25)","v":0},{"$f":"SUMPRODUCT(H11:H25,$I11:$I25)","v":0}]
[{"$f":"I11>0","v":false},null,null,null,null,null,null,{"$f":"SUM(E11,F11,-G11)","v":0},{"$f":"IF(C11=0,0,IF(VALUE(LEFT(C11,3))=wST.Ansatz,1,0))","v":0}]
[false,null,null,null,null,null,null,{"$f":"SUM(E12,F12,-G12)","v":0},0]
[false,null,null,null,null,null,null,{"$f":"SUM(E13,F13,-G13)","v":0},0]
[false,null,null,null,null,null,null,{"$f":"SUM(E14,F14,-G14)","v":0},0]
[false,null,null,null,null,null,null,null,0]
[false,null,null,null,null,null,null,null,0]
[false,null,null,null,null,null,null,null,0]
[false,null,null,null,null,null,null,null,0]
[false,null,null,null,null,null,null,null,0]
[false,null,null,null,null,null,null,null,0]
[false,null,null,null,null,null,null,null,0]
[false,null,null,null,null,null,null,null,0]
[false,null,null,null,null,null,null,null,0]
[false,null,null,null,null,null,null,null,0]
[false,null,null,null,null,null,null,null,0]
[{"$f":"A9","v":false}]
[{"$f":"OR(A29,A35,A45,A57)","v":false},"Vermögenspositionen:"]
[{"$f":"A27","v":false}]
[{"$f":"A30","v":false},23,"LIEFERFORDERUNGEN",null,{"$f":"E30","v":0},{"$f":"F30","v":0},{"$f":"G30","v":0},{"$f":"H30","v":0}]
[{"$f":"OR(A31:A33)","v":false},230,"Schließliche Reste (Einnahmen)",null,{"$f":"SUMPRODUCT(E31:E33,$I31:$I33)","v":0},{"$f":"SUMPRODUCT(F31:F33,$I31:$I33)","v":0},{"$f":"SUMPRODUCT(G31:G33,$I31:$I33)","v":0},{"$f":"SUMPRODUCT(H31:H33,$I31:$I33)","v":0}]
[{"$f":"I31>0","v":false},null,null,null,null,{"$f":"MAX(0,H31-E31)","v":0},{"$f":"MAX(0,-H31+E31)","v":0},null,{"$f":"IF(C31=0,0,IF(VALUE(LEFT(C31,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"I32>0","v":false},null,null,null,null,null,null,null,{"$f":"IF(C32=0,0,IF(VALUE(LEFT(C32,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"I33>0","v":false},null,null,null,null,null,null,null,{"$f":"IF(C33=0,0,IF(VALUE(LEFT(C33,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"A29","v":false}]
[{"$f":"OR(A36,A40)","v":false},27,"VORSCHÜSSE",null,{"$f":"SUM(E36,E40)","v":0},{"$f":"SUM(F36,F40)","v":0},{"$f":"SUM(G36,G40)","v":0},{"$f":"SUM(H36,H40)","v":0}]
[{"$f":"OR(A37:A39)","v":false},270,"Finanzamt - Vorsteuerbeträge",null,{"$f":"SUMPRODUCT(E37:E39,$I37:$I39)","v":0},{"$f":"SUMPRODUCT(F37:F39,$I37:$I39)","v":0},{"$f":"SUMPRODUCT(G37:G39,$I37:$I39)","v":0},{"$f":"SUMPRODUCT(H37:H39,$I37:$I39)","v":0}]
[{"$f":"I37>0","v":false},null,null,null,null,null,null,{"$f":"SUM(E37,F37,-G37)","v":0},{"$f":"IF(C37=0,0,IF(VALUE(LEFT(C37,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"I38>0","v":false},null,null,null,null,null,null,null,{"$f":"IF(C38=0,0,IF(VALUE(LEFT(C38,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"I39>0","v":false},null,null,null,null,null,null,null,{"$f":"IF(C39=0,0,IF(VALUE(LEFT(C39,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"OR(A41:A43)","v":false},279,"Sonstige Vorschüsse",null,{"$f":"SUMPRODUCT(E41:E43,$I41:$I43)","v":0},{"$f":"SUMPRODUCT(F41:F43,$I41:$I43)","v":0},{"$f":"SUMPRODUCT(G41:G43,$I41:$I43)","v":0},{"$f":"SUMPRODUCT(H41:H43,$I41:$I43)","v":0}]
[{"$f":"I41>0","v":false},null,null,null,null,null,null,{"$f":"SUM(E41,F41,-G41)","v":0},{"$f":"IF(C41=0,0,IF(VALUE(LEFT(C41,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"I42>0","v":false},null,null,null,null,null,null,{"$f":"SUM(E42,F42,-G42)","v":0},{"$f":"IF(C42=0,0,IF(VALUE(LEFT(C42,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"I43>0","v":false},null,null,null,null,null,null,{"$f":"SUM(E43,F43,-G43)","v":0},{"$f":"IF(C43=0,0,IF(VALUE(LEFT(C43,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"A35","v":false}]
[{"$f":"OR(A46,A50)","v":false},28,"GEGEBENE ANZAHLUNGEN UND SONSTIGE FORDERUNGEN",null,{"$f":"SUM(E46,E50)","v":0},{"$f":"SUM(F46,F50)","v":0},{"$f":"SUM(G46,G50)","v":0},{"$f":"SUM(H46,H50)","v":0}]
[{"$f":"OR(A47:A49)","v":false},280,"Anzahlungen an Geschäftsleute",null,{"$f":"SUMPRODUCT(E47:E49,$I47:$I49)","v":0},{"$f":"SUMPRODUCT(F47:F49,$I47:$I49)","v":0},{"$f":"SUMPRODUCT(G47:G49,$I47:$I49)","v":0},{"$f":"SUMPRODUCT(H47:H49,$I47:$I49)","v":0}]
[{"$f":"I47>0","v":false},null,null,null,null,null,null,null,{"$f":"IF(C47=0,0,IF(VALUE(LEFT(C47,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"I48>0","v":false},null,null,null,null,null,null,null,{"$f":"IF(C48=0,0,IF(VALUE(LEFT(C48,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"I49>0","v":false},null,null,null,null,null,null,null,{"$f":"IF(C49=0,0,IF(VALUE(LEFT(C49,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"OR(A51:A53)","v":false},287,"Sonstige Forderungen",null,{"$f":"SUMPRODUCT(E51:E53,$I51:$I53)","v":0},{"$f":"SUMPRODUCT(F51:F53,$I51:$I53)","v":0},{"$f":"SUMPRODUCT(G51:G53,$I51:$I53)","v":0},{"$f":"SUMPRODUCT(H51:H53,$I51:$I53)","v":0}]
[{"$f":"I51>0","v":false},null,null,null,null,null,null,null,{"$f":"IF(C51=0,0,IF(VALUE(LEFT(C51,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"I52>0","v":false},null,null,null,null,null,null,null,{"$f":"IF(C52=0,0,IF(VALUE(LEFT(C52,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"I53>0","v":false},null,null,null,null,null,null,null,{"$f":"IF(C53=0,0,IF(VALUE(LEFT(C53,3))=wST.Ansatz,1,0))","v":0}]
[]
[]
[{"$f":"A45","v":false}]
[{"$f":"A58","v":false},290,"AKTIVE RECHNUNGSABGRENZUNG",null,{"$f":"E58","v":0},{"$f":"F58","v":0},{"$f":"G58","v":0},{"$f":"H58","v":0}]
[{"$f":"OR(A59:A61)","v":false},290,"Aktive Rechnungsabgrenzung",null,{"$f":"SUMPRODUCT(E59:E61,$I59:$I61)","v":0},{"$f":"SUMPRODUCT(F59:F61,$I59:$I61)","v":0},{"$f":"SUMPRODUCT(G59:G61,$I59:$I61)","v":0},{"$f":"SUMPRODUCT(H59:H61,$I59:$I61)","v":0}]
[{"$f":"I59>0","v":false},null,null,null,null,null,null,{"$f":"SUM(E59,F59,-G59)","v":0},{"$f":"IF(C59=0,0,IF(VALUE(LEFT(C59,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"I60>0","v":false},null,null,null,null,null,null,null,{"$f":"IF(C60=0,0,IF(VALUE(LEFT(C60,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"I61>0","v":false},null,null,null,null,null,null,null,{"$f":"IF(C61=0,0,IF(VALUE(LEFT(C61,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"A51","v":false}]
[{"$f":"OR(A65,A71,A104,A114,A120)","v":false},"Schuldpositionen:"]
[{"$f":"A63","v":false}]
[{"$f":"A66","v":false},33,"LIEFERSCHULDEN",null,{"$f":"E66","v":0},{"$f":"F66","v":0},{"$f":"G66","v":0},{"$f":"H66","v":0}]
[{"$f":"OR(A67:A69)","v":false},330,"Schließliche Reste (Ausgaben)",null,{"$f":"SUMPRODUCT(E67:E69,$I67:$I69)","v":0},{"$f":"SUMPRODUCT(F67:F69,$I67:$I69)","v":0},{"$f":"SUMPRODUCT(G67:G69,$I67:$I69)","v":0},{"$f":"SUMPRODUCT(H67:H69,$I67:$I69)","v":0}]
[{"$f":"I67>0","v":false},null,null,null,null,{"$f":"MAX(0,H67-E67)","v":0},{"$f":"MAX(0,-H67+E67)","v":0},null,{"$f":"IF(C67=0,0,IF(VALUE(LEFT(C67,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"I68>0","v":false},null,null,null,null,null,null,null,{"$f":"IF(C68=0,0,IF(VALUE(LEFT(C68,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"I69>0","v":false},null,null,null,null,null,null,null,{"$f":"IF(C69=0,0,IF(VALUE(LEFT(C69,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"A65","v":false}]
[{"$f":"OR(A72,A76,A80,A84,A90,A95,A99)","v":false},360,"ERLÄGE",null,{"$f":"SUM(E72,E76,E80,E84,E90,E95,E99)","v":0},{"$f":"SUM(F72,F76,F80,F84,F90,F95,F99)","v":0},{"$f":"SUM(G72,G76,G80,G84,G90,G95,G99)","v":0},{"$f":"SUM(H72,H76,H80,H84,H90,H95,H99)","v":0}]
[{"$f":"OR(A73:A75)","v":false},360,"Verbindlichkeiten aus Steuern",null,{"$f":"SUMPRODUCT(E73:E75,$I73:$I75)","v":0},{"$f":"SUMPRODUCT(F73:F75,$I73:$I75)","v":0},{"$f":"SUMPRODUCT(G73:G75,$I73:$I75)","v":0},{"$f":"SUMPRODUCT(H73:H75,$I73:$I75)","v":0}]
[{"$f":"I73>0","v":false},null,null,null,null,null,null,{"$f":"SUM(E73,F73,-G73)","v":0},{"$f":"IF(C73=0,0,IF(VALUE(LEFT(C73,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"I74>0","v":false},null,null,null,null,null,null,null,{"$f":"IF(C74=0,0,IF(VALUE(LEFT(C74,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"I75>0","v":false},null,null,null,null,null,null,null,{"$f":"IF(C75=0,0,IF(VALUE(LEFT(C75,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"OR(A77:A79)","v":false},361,"Erläge von/für Dienststellen der Gebietskörperschaften",null,{"$f":"SUMPRODUCT(E77:E79,$I77:$I79)","v":0},{"$f":"SUMPRODUCT(F77:F79,$I77:$I79)","v":0},{"$f":"SUMPRODUCT(G77:G79,$I77:$I79)","v":0},{"$f":"SUMPRODUCT(H77:H79,$I77:$I79)","v":0}]
[{"$f":"I77>0","v":false},null,null,null,null,null,null,null,{"$f":"IF(C77=0,0,IF(VALUE(LEFT(C77,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"I78>0","v":false},null,null,null,null,null,null,null,{"$f":"IF(C78=0,0,IF(VALUE(LEFT(C78,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"I79>0","v":false},null,null,null,null,null,null,null,{"$f":"IF(C79=0,0,IF(VALUE(LEFT(C79,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"OR(A81:A83)","v":false},362,"Gehaltsabzugsgebarungen",null,{"$f":"SUMPRODUCT(E81:E83,$I81:$I83)","v":0},{"$f":"SUMPRODUCT(F81:F83,$I81:$I83)","v":0},{"$f":"SUMPRODUCT(G81:G83,$I81:$I83)","v":0},{"$f":"SUMPRODUCT(H81:H83,$I81:$I83)","v":0}]
[{"$f":"I81>0","v":false},null,null,null,null,null,null,{"$f":"SUM(E81,F81,-G81)","v":0},{"$f":"IF(C81=0,0,IF(VALUE(LEFT(C81,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"I82>0","v":false},null,null,null,null,null,null,{"$f":"SUM(E82,F82,-G82)","v":0},{"$f":"IF(C82=0,0,IF(VALUE(LEFT(C82,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"I83>0","v":false},null,null,null,null,null,null,{"$f":"SUM(E83,F83,-G83)","v":0},{"$f":"IF(C83=0,0,IF(VALUE(LEFT(C83,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"OR(A85:A89)","v":false},365,"Sonstige Schulden an Dritte",null,{"$f":"SUMPRODUCT(E85:E89,$I85:$I89)","v":0},{"$f":"SUMPRODUCT(F85:F89,$I85:$I89)","v":0},{"$f":"SUMPRODUCT(G85:G89,$I85:$I89)","v":0},{"$f":"SUMPRODUCT(H85:H89,$I85:$I89)","v":0}]
[{"$f":"I85>0","v":false},null,null,null,null,null,null,{"$f":"SUM(E85,F85,-G85)","v":0},{"$f":"IF(C85=0,0,IF(VALUE(LEFT(C85,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"I86>0","v":false},null,null,null,null,null,null,{"$f":"SUM(E86,F86,-G86)","v":0},{"$f":"IF(C86=0,0,IF(VALUE(LEFT(C86,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"I87>0","v":false},null,null,null,null,null,null,{"$f":"SUM(E87,F87,-G87)","v":0},{"$f":"IF(C87=0,0,IF(VALUE(LEFT(C87,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"I88>0","v":false},null,null,null,null,null,null,{"$f":"SUM(E88,F88,-G88)","v":0},{"$f":"IF(C88=0,0,IF(VALUE(LEFT(C88,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"I89>0","v":false},null,null,null,0,null,null,{"$f":"SUM(E89,F89,-G89)","v":0},{"$f":"IF(C89=0,0,IF(VALUE(LEFT(C89,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"OR(A91:A94)","v":false},366,"Stiftungen und Fonds",null,{"$f":"SUMPRODUCT(E91:E94,$I91:$I94)","v":0},{"$f":"SUMPRODUCT(F91:F94,$I91:$I94)","v":0},{"$f":"SUMPRODUCT(G91:G94,$I91:$I94)","v":0},{"$f":"SUMPRODUCT(H91:H94,$I91:$I94)","v":0}]
[{"$f":"I91>0","v":false},null,null,null,null,null,null,null,{"$f":"IF(C91=0,0,IF(VALUE(LEFT(C91,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"I92>0","v":false},null,null,null,null,null,null,null,{"$f":"IF(C92=0,0,IF(VALUE(LEFT(C92,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"I93>0","v":false},null,null,null,null,null,null,null,{"$f":"IF(C93=0,0,IF(VALUE(LEFT(C93,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"I94>0","v":false},null,null,null,null,null,null,null,{"$f":"IF(C94=0,0,IF(VALUE(LEFT(C94,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"OR(A96:A98)","v":false},367,"Sonstige Erläge",null,{"$f":"SUMPRODUCT(E96:E98,$I96:$I98)","v":0},{"$f":"SUMPRODUCT(F96:F98,$I96:$I98)","v":0},{"$f":"SUMPRODUCT(G96:G98,$I96:$I98)","v":0},{"$f":"SUMPRODUCT(H96:H98,$I96:$I98)","v":0}]
[{"$f":"I96>0","v":false},null,null,null,null,null,null,null,{"$f":"IF(C96=0,0,IF(VALUE(LEFT(C96,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"I97>0","v":false},null,null,null,null,null,null,null,{"$f":"IF(C97=0,0,IF(VALUE(LEFT(C97,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"I98>0","v":false},null,null,null,null,null,null,null,{"$f":"IF(C98=0,0,IF(VALUE(LEFT(C98,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"OR(A100:A102)","v":false},368,"Sonstige Erläge",null,{"$f":"SUMPRODUCT(E100:E102,$I100:$I102)","v":0},{"$f":"SUMPRODUCT(F100:F102,$I100:$I102)","v":0},{"$f":"SUMPRODUCT(G100:G102,$I100:$I102)","v":0},{"$f":"SUMPRODUCT(H100:H102,$I100:$I102)","v":0}]
[{"$f":"I100>0","v":false},null,null,null,null,null,null,null,{"$f":"IF(C100=0,0,IF(VALUE(LEFT(C100,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"I101>0","v":false},null,null,null,null,null,null,null,{"$f":"IF(C101=0,0,IF(VALUE(LEFT(C101,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"I102>0","v":false},null,null,null,null,null,null,null,{"$f":"IF(C102=0,0,IF(VALUE(LEFT(C102,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"A71","v":false}]
[{"$f":"OR(A105,A109)","v":false},37,"EMPFANGENE ANZAHLUNGEN UND SONSTIGE SCHULDEN",null,{"$f":"SUM(E105,E109)","v":0},{"$f":"SUM(F105,F109)","v":0},{"$f":"SUM(G105,G109)","v":0},{"$f":"SUM(H105,H109)","v":0}]
[{"$f":"OR(A106:A108)","v":false},370,"Sonstige Schulden",null,{"$f":"SUMPRODUCT(E106:E108,$I106:$I108)","v":0},{"$f":"SUMPRODUCT(F106:F108,$I106:$I108)","v":0},{"$f":"SUMPRODUCT(G106:G108,$I106:$I108)","v":0},{"$f":"SUMPRODUCT(H106:H108,$I106:$I108)","v":0}]
[{"$f":"I106>0","v":false},null,null,null,null,null,null,null,{"$f":"IF(C106=0,0,IF(VALUE(LEFT(C106,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"I107>0","v":false},null,null,null,null,null,null,null,{"$f":"IF(C107=0,0,IF(VALUE(LEFT(C107,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"I108>0","v":false},null,null,null,null,null,null,null,{"$f":"IF(C108=0,0,IF(VALUE(LEFT(C108,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"OR(A110:A112)","v":false},379,"Empfangene Anzahlungen",null,{"$f":"SUMPRODUCT(E110:E112,$I110:$I112)","v":0},{"$f":"SUMPRODUCT(F110:F112,$I110:$I112)","v":0},{"$f":"SUMPRODUCT(G110:G112,$I110:$I112)","v":0},{"$f":"SUMPRODUCT(H110:H112,$I110:$I112)","v":0}]
[{"$f":"I110>0","v":false},null,null,null,null,null,null,null,{"$f":"IF(C110=0,0,IF(VALUE(LEFT(C110,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"I111>0","v":false},null,null,null,null,null,null,null,{"$f":"IF(C111=0,0,IF(VALUE(LEFT(C111,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"I112>0","v":false},null,null,null,null,null,null,null,{"$f":"IF(C112=0,0,IF(VALUE(LEFT(C112,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"A104","v":false}]
[{"$f":"A115","v":false},38,"RÜCKSTELLUNGEN",null,{"$f":"E115","v":0},{"$f":"F115","v":0},{"$f":"G115","v":0},{"$f":"H115","v":0}]
[{"$f":"OR(A116:A118)","v":false},380,"Rückstellungen",null,{"$f":"SUMPRODUCT(E116:E118,$I116:$I118)","v":0},{"$f":"SUMPRODUCT(F116:F118,$I116:$I118)","v":0},{"$f":"SUMPRODUCT(G116:G118,$I116:$I118)","v":0},{"$f":"SUMPRODUCT(H116:H118,$I116:$I118)","v":0}]
[{"$f":"I116>0","v":false},null,null,null,null,null,null,null,{"$f":"IF(C116=0,0,IF(VALUE(LEFT(C116,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"I117>0","v":false},null,null,null,null,null,null,null,{"$f":"IF(C117=0,0,IF(VALUE(LEFT(C117,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"I118>0","v":false},null,null,null,null,null,null,null,{"$f":"IF(C118=0,0,IF(VALUE(LEFT(C118,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"A114","v":false}]
[{"$f":"A121","v":false},39,"PASSIVE RECHNUNGENABGRENZUNG",null,{"$f":"E121","v":0},{"$f":"F121","v":0},{"$f":"G121","v":0},{"$f":"H121","v":0}]
[{"$f":"OR(A122:A124)","v":false},390,"Passive Rechnungsabgrenzung",null,{"$f":"SUMPRODUCT(E122:E124,$I122:$I124)","v":0},{"$f":"SUMPRODUCT(F122:F124,$I122:$I124)","v":0},{"$f":"SUMPRODUCT(G122:G124,$I122:$I124)","v":0},{"$f":"SUMPRODUCT(H122:H124,$I122:$I124)","v":0}]
[{"$f":"I122>0","v":false},null,null,null,null,null,0,{"$f":"SUM(E122,F122,-G122)","v":0},{"$f":"IF(C122=0,0,IF(VALUE(LEFT(C122,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"I123>0","v":false},null,null,null,null,null,null,null,{"$f":"IF(C123=0,0,IF(VALUE(LEFT(C123,3))=wST.Ansatz,1,0))","v":0}]
[{"$f":"I124>0","v":false},null,null,null,0,null,null,{"$f":"SUM(E124,F124,-G124)","v":0},{"$f":"IF(C124=0,0,IF(VALUE(LEFT(C124,3))=wST.Ansatz,1,0))","v":0}]
[true]
["Ende"]

{"sheet":"Aktiva","index":16,"n_rows":74,"n_cols":8,"rows_kept":74,"cut":false,"hidden":true,"merged":[]}
[false,true,"Ende"]
[false,"Aktiva","001.00"]
[false,"Ende"]
[true,{"$f":"TEXT(wST.Ansatz,\"000\")&\", VERMÖGENS- UND SCHULDENNACHWEIS, AKTIVA\"","v":"850, VERMÖGENS- UND SCHULDENNACHWEIS, AKTIVA"},null,null,null,null,null,{"$f":"wST.ORT","v":0}]
[true,{"$f":"\"per \"&TEXT(wST.PeriodeEnde,\"T. MMMM JJJJ\")","v":"per 31. Dezember 2021"},null,null,null,{"$f":"wST.PeriodeEnde","v":"2021-12-31"},null,{"$f":"IF(H74=0,\"\",wST.PeriodeAnfang-1)","v":{"$error":"#REF!"}}]
[true,null,null,null,null,null,"Angaben in €"]
[{"$f":"A34","v":{"$error":"#REF!"}},{"$f":"CHAR(IF(A7,1,0)+64)","v":{"$error":"#REF!"}},"ANLAGEVERMÖGEN"]
[{"$f":"OR(F8<>0,H8<>0)","v":false},{"$f":"IF(A8,\"I\",\"\")&\".\"","v":"."},"Immaterielle Vermögensgegenstände",null,null,null,{"$f":"F9","v":0},{"$f":"H9","v":0}]
[{"$f":"OR(F9<>0,H9<>0)","v":false},null,null,70,"Aktivierungsfähige Rechte",{"$f":"Anlagen!W170","v":0},null,{"$f":"Anlagen!Z170-Anlagen!O170","v":0}]
[{"$f":"A8","v":false}]
[{"$f":"OR(A12,A20,A27)","v":{"$error":"#REF!"}},{"$f":"IF(A11,\"I\",\"\")&B8","v":{"$error":"#REF!"}},"Sachanlagevermögen",null,null,null,{"$f":"SUM(G12,G20,G27)","v":{"$error":"#REF!"}},{"$f":"SUM(H12,H20,H27)","v":{"$error":"#REF!"}}]
[{"$f":"OR(G12<>0,H12<>0)","v":false},{"$f":"IF(A12,1,0)","v":0},"Unbewegliches Sachanlagevermögen",null,null,null,{"$f":"SUM(F13:F19)","v":0},{"$f":"SUM(H13:H19)","v":0}]
[{"$f":"OR(F13<>0,H13<>0)","v":false},null,null,0,"Bebaute Grundstücke",{"$f":"Anlagen!W8","v":0},null,{"$f":"Anlagen!Z8-Anlagen!O8","v":0}]
[false,null,null,1,"Unbebaute Grundstücke",{"$f":"Anlagen!W15","v":0},null,{"$f":"Anlagen!Z15-Anlagen!O15","v":0}]
[false,null,null,2,"Straßenbauten",{"$f":"Anlagen!W20","v":0},null,{"$f":"Anlagen!Z20-Anlagen!O20","v":0}]
[false,null,null,4,"Wasser- und Kanalisationsbauten",{"$f":"Anlagen!W26","v":0},null,{"$f":"Anlagen!Z26-Anlagen!O26","v":0}]
[false,null,null,6,"Sonstige Grundstückseinrichtungen",{"$f":"Anlagen!W63","v":0},null,{"$f":"Anlagen!Z63-Anlagen!O63","v":0}]
[false,null,null,10,"Gebäude",{"$f":"Anlagen!W70","v":0},null,{"$f":"Anlagen!Z70-Anlagen!O70","v":0}]
[false,null,null,50,"Sonderanlagen",{"$f":"Anlagen!W110","v":0},null,{"$f":"Anlagen!Z110-Anlagen!O110","v":0}]
[{"$f":"OR(G20<>0,H20<>0)","v":{"$error":"#REF!"}},{"$f":"IF(A20,1,0)+B12","v":{"$error":"#REF!"}},"Bewegliches Sachanlagevermögen",null,null,null,{"$f":"SUM(F21:F26)","v":{"$error":"#REF!"}},{"$f":"SUM(H21:H26)","v":{"$error":"#REF!"}}]
[{"$f":"OR(F21<>0,H21<>0)","v":false},null,null,20,"Maschinen und maschinelle Anlagen",{"$f":"Anlagen!W77","v":0},null,{"$f":"Anlagen!Z77-Anlagen!O77","v":0}]
[false,null,null,30,"Werkzeuge und sonstige Erzeugungshilfsmittel",{"$f":"Anlagen!W91","v":0},null,{"$f":"Anlagen!Z91-Anlagen!O91","v":0}]
[false,null,null,40,"Fahzeuge",{"$f":"Anlagen!W98","v":0},null,{"$f":"Anlagen!Z98-Anlagen!O98","v":0}]
[false,null,null,42,"Amtsausstattung",{"$f":"Anlagen!W104","v":0},null,{"$f":"Anlagen!Z104-Anlagen!O104","v":0}]
[{"$error":"#REF!"},null,null,43,"Betriebsausstattung",{"$f":"Anlagen!#REF!","v":{"$error":"#REF!"}},null,{"$f":"Anlagen!#REF!-Anlagen!#REF!","v":{"$error":"#REF!"}}]
[{"$error":"#REF!"},null,null,44,"Geschäftsausstattung",{"$f":"Anlagen!#REF!","v":{"$error":"#REF!"}},null,{"$f":"Anlagen!#REF!-Anlagen!#REF!","v":{"$error":"#REF!"}}]
[{"$f":"OR(G27<>0,H27<>0)","v":false},{"$f":"IF(A27,1,0)+B20","v":{"$error":"#REF!"}},"Anlagen in Bau",null,null,null,{"$f":"F28","v":0},{"$f":"H28","v":0}]
[{"$f":"OR(F28<>0,H28<>0)","v":false},null,null,60,"In Bau befindliche Anlagen",{"$f":"Anlagen!W118","v":0},null,{"$f":"Anlagen!Z118-Anlagen!O118","v":0}]
[{"$f":"A11","v":{"$error":"#REF!"}}]
[{"$f":"OR(A31:A32)","v":false},{"$f":"IF(A30,\"I\",\"\")&B11","v":{"$error":"#REF!"}},"Beteiligungen und Wertpapiere",null,null,null,{"$f":"SUM(F31,F32)","v":0},{"$f":"SUM(H31,H32)","v":0}]
[{"$f":"OR(F31<>0,H31<>0)","v":false},null,null,80,"Beteiligungen",{"$f":"Wertpapiere!H10","v":0},null,{"$f":"Wertpapiere!E10","v":0}]
[{"$f":"OR(F32<>0,H32<>0)","v":false},null,null,85,"Anlagewertpapiere",{"$f":"Wertpapiere!H14","v":0},null,{"$f":"Wertpapiere!E14","v":0}]
[{"$f":"A30","v":false}]
[{"$f":"OR(G34<>0,H34<>0)","v":{"$error":"#REF!"}},null,"SUMME ANLAGEVERMÖGEN",null,null,null,{"$f":"SUM(G8,G11,G30,)","v":{"$error":"#REF!"}},{"$f":"SUM(H8,H11,H30,)","v":{"$error":"#REF!"}}]
[{"$f":"A34","v":{"$error":"#REF!"}}]
[{"$f":"A68","v":{"$error":"#REF!"}},{"$f":"CHAR(IF(A36,1,0)+CODE(B7))","v":{"$error":"#REF!"}},"UMLAUFVERMÖGEN"]
[{"$f":"OR(A38:A46)","v":false},{"$f":"IF(A37,\"I\",\"\")&\".\"","v":"."},"Vorräte",null,null,null,{"$f":"SUM(F38:F46)","v":0},{"$f":"SUM(H38:H46)","v":0}]
[{"$f":"OR(F38<>0,H38<>0)","v":false},null,null,100,"Ersatzteile",{"$f":"Vorräte!H9","v":0},null,{"$f":"Vorräte!E9","v":0}]
[false,null,null,110,"Geringwertige Wirtschaftsgüter (lt. VRV)",{"$f":"Vorräte!H15","v":0},null,{"$f":"Vorräte!E15","v":0}]
[false,null,null,120,"Werkstoffe",{"$f":"Vorräte!H87","v":0},null,{"$f":"Vorräte!E87","v":0}]
[false,null,null,140,"Verbrauchsgüter, Lebens- und Futtermittel",{"$f":"Vorräte!H99","v":0},null,{"$f":"Vorräte!E99","v":0}]
[false,null,null,150,"Betriebsstoffe und sonstige Verbrauchsgüter",{"$f":"Vorräte!H105","v":0},null,{"$f":"Vorräte!E105","v":0}]
[false,null,null,160,"Altmaterial",{"$f":"Vorräte!H111","v":0},null,{"$f":"Vorräte!E111","v":0}]
[{"$f":"OR(F44<>0,H44<>0)","v":false},null,null,130,"Handelswaren",{"$f":"Vorräte!H93","v":0},null,{"$f":"Vorräte!E93","v":0}]
[{"$f":"OR(F45<>0,H45<>0)","v":false},null,null,170,"Erzeugnisse",{"$f":"Vorräte!H117","v":0},null,{"$f":"Vorräte!E117","v":0}]
[{"$f":"OR(F46<>0,H46<>0)","v":false},null,null,280,"Anzahlungen an Geschäftsleute",{"$f":"Andere!H46","v":0},null,{"$f":"Andere!E46","v":0}]
[{"$f":"A37","v":false}]
[{"$f":"OR(A49:A52)","v":false},{"$f":"IF(A48,\"I\",\"\")&B37","v":"."},"Sonstige Forderungen",null,null,null,{"$f":"SUM(F49,F50,F51,F52)","v":0},{"$f":"SUM(H49,H50,H51,H52)","v":0}]
[{"$f":"OR(F49<>0,H49<>0)","v":false},null,null,230,"Schließliche Reste (Einnahmen)",{"$f":"Andere!H30","v":0},null,{"$f":"Andere!E30","v":0}]
[{"$f":"OR(F50<>0,H50<>0)","v":false},null,null,270,"Finanzamt - Vorsteuerbeträge",{"$f":"Andere!H36","v":0},null,{"$f":"Andere!E36","v":0}]
[{"$f":"OR(F51<>0,H51<>0)","v":false},null,null,279,"Sonstige Vorschüsse",{"$f":"Andere!H40","v":0},null,{"$f":"Andere!E40","v":0}]
[{"$f":"OR(F52<>0,H52<>0)","v":false},null,null,287,"Sonstige Forderungen",{"$f":"Andere!H50","v":0},null,{"$f":"Andere!E50","v":0}]
[{"$f":"OR(G53<>0,H53<>0)","v":{"$error":"#REF!"}},{"$f":"IF(A53,\"I\",\"\")&B48","v":{"$error":"#REF!"}},"Forderungen aus Darlehen, Kapital- und Geldanlagen",null,null,null,{"$f":"G54+G61+G63","v":{"$error":"#REF!"}},{"$f":"H54+H61+H63","v":{"$error":"#REF!"}}]
[{"$f":"OR(G54<>0,H54<>0)","v":{"$error":"#REF!"}},null,"Darlehen",null,null,null,{"$f":"SUM(F55:F60)","v":{"$error":"#REF!"}},{"$f":"SUM(H55:H60)","v":{"$error":"#REF!"}}]
[{"$f":"OR(F55<>0,H55<>0)","v":{"$error":"#REF!"}},null,null,240,"Darlehen zu Inv. zwecken an Träger des öffentl. Rechtes",{"$f":"BÜB!#REF!","v":{"$error":"#REF!"}},null,{"$f":"BÜB!#REF!","v":{"$error":"#REF!"}}]
[{"$error":"#REF!"},null,null,241,"Darlehen zu Inv.zwecken an netto-veranschlagte Betriebe",{"$f":"BÜB!#REF!","v":{"$error":"#REF!"}},null,{"$f":"BÜB!#REF!","v":{"$error":"#REF!"}}]
[{"$error":"#REF!"},null,null,242,"Darlehen zu Investitionszwecken an andere",{"$f":"BÜB!#REF!","v":{"$error":"#REF!"}},null,{"$f":"BÜB!#REF!","v":{"$error":"#REF!"}}]
[false,null,null,250,"Darlehen ohne Inv. zweck an Träger des öffentl. Rechtes",{"$f":"BÜB!AB84","v":0},null,{"$f":"BÜB!F86","v":0}]
[false,null,null,251,"Darlehen ohne Investitionszweck an andere",{"$f":"BÜB!AB172","v":0},null,{"$f":"BÜB!F172","v":0}]
[false,null,null,256,"Bezugsvorschüsse",{"$f":"BÜB!AB176","v":0},null,{"$f":"BÜB!F176","v":0}]
[{"$f":"OR(G61<>0,H61<>0)","v":false},null,"Kapitalanlagen",null,null,null,{"$f":"F62","v":0},{"$f":"H62","v":0}]
[{"$f":"OR(F62<>0,H62<>0)","v":false},null,null,220,"Wertpapiere des Umlaufvermögens",{"$f":"Wertpapiere!H27","v":0},null,{"$f":"Wertpapiere!E27","v":0}]
[{"$f":"OR(G63<>0,H63<>0)","v":{"$error":"#REF!"}},null,"Geldanlagen",null,null,null,{"$f":"SUM(F64:F66)","v":{"$error":"#REF!"}},{"$f":"SUM(H64:H66)","v":{"$error":"#REF!"}}]
[{"$f":"OR(F64<>0,H64<>0)","v":false},null,null,200,"Bargeldbestände",{"$f":"BÜB!AB11","v":0},null,{"$f":"BÜB!F11","v":0}]
[{"$f":"OR(F65<>0,H65<>0)","v":{"$error":"#REF!"}},null,null,210,"Postsparkasse",{"$f":"BÜB!#REF!","v":{"$error":"#REF!"}},null,{"$f":"BÜB!#REF!","v":{"$error":"#REF!"}}]
[{"$f":"OR(F66<>0,H66<>0)","v":{"$error":"#REF!"}},null,null,211,"Sonstige Geldanstalten",{"$f":"BÜB!#REF!","v":{"$error":"#REF!"}},null,{"$f":"BÜB!#REF!","v":{"$error":"#REF!"}}]
[{"$f":"A53","v":{"$error":"#REF!"}}]
[{"$f":"OR(G68<>0,H68<>0)","v":{"$error":"#REF!"}},null,"SUMME UMLAUFVERMÖGEN",null,null,null,{"$f":"SUM(G37,G48,G53,)","v":{"$error":"#REF!"}},{"$f":"SUM(H37,H48,H53)","v":{"$error":"#REF!"}}]
[{"$f":"A68","v":{"$error":"#REF!"}}]
[{"$f":"A72","v":false},{"$f":"CHAR(IF(A70,1,0)+CODE(B36))","v":{"$error":"#REF!"}},"RECHNUNGSABGRENZUNGSPOSTEN"]
[{"$f":"OR(F71<>0,H71<>0)","v":false},null,null,290,"Aktive Rechnungsabgrenzung",{"$f":"Andere!H58","v":0},null,{"$f":"Andere!E58","v":0}]
[{"$f":"OR(G72<>0,H72<>0)","v":false},null,"SUMME RECHNUNGSABGRENZUNGSPOSTEN",null,null,null,{"$f":"F71","v":0},{"$f":"H71","v":0}]
[{"$f":"A72","v":false}]
["Ende",null,"SUMME AKTIVA",null,null,null,{"$f":"SUM(G34,G68,G72)","v":{"$error":"#REF!"}},{"$f":"SUM(H34,H68,H72)","v":{"$error":"#REF!"}}]

{"sheet":"Passiva","index":17,"n_rows":66,"n_cols":8,"rows_kept":66,"cut":false,"hidden":true,"merged":[]}
[false,true,"Ende"]
[false,"Passiva","001.00"]
[false,"Ende"]
[true,{"$f":"TEXT(wST.Ansatz,\"000\")&\", VERMÖGENS- UND SCHULDENNACHWEIS, PASSIVA\"","v":"850, VERMÖGENS- UND SCHULDENNACHWEIS, PASSIVA"},null,null,null,null,null,{"$f":"wST.ORT","v":0}]
[true,{"$f":"\"per \"&TEXT(wST.PeriodeEnde,\"T. MMMM JJJJ\")","v":"per 31. Dezember 2021"},null,null,null,{"$f":"wST.PeriodeEnde","v":"2021-12-31"},null,{"$f":"IF(H66=0,\"\",wST.PeriodeAnfang-1)","v":{"$error":"#REF!"}}]
[true,null,null,null,null,null,"Angaben in €"]
[{"$f":"A9","v":false},{"$f":"CHAR(IF(A7,1,0)+64)","v":"@"},"RÜCKLAGEN"]
[{"$f":"OR(F8<>0,H8<>0)","v":false},null,null,298,"Haushaltsrücklage",{"$f":"Andere!H10","v":0},null,{"$f":"Andere!E10","v":0}]
[{"$f":"OR(G9<>0,H9<>0)","v":false},null,"SUMME RÜCKLAGEN",null,null,null,{"$f":"F8","v":0},{"$f":"H8","v":0}]
[{"$f":"A9","v":false}]
[{"$f":"A13","v":false},{"$f":"CHAR(IF(A11,1,0)+CODE(B7))","v":"@"},"RÜCKSTELLUNGEN"]
[{"$f":"OR(F12<>0,H12<>0)","v":false},null,null,380,"Rückstellung",{"$f":"Andere!H115","v":0},null,{"$f":"Andere!E115","v":0}]
[{"$f":"OR(G13<>0,H13<>0)","v":false},null,"SUMME RÜCKSTELLUNGEN",null,null,null,{"$f":"F12","v":0},{"$f":"H12","v":0}]
[{"$f":"A13","v":false}]
[{"$f":"A46","v":false},{"$f":"CHAR(IF(A15,1,0)+CODE(B11))","v":"@"},"FINANZSCHULDEN"]
[{"$f":"OR(G16<>0,H16<>0)","v":false},{"$f":"IF(A16,1,0)","v":0},"Schulden beim Bund",null,null,null,{"$f":"SUM(F17:F18)","v":0},{"$f":"SUM(H17:H18)","v":0}]
[{"$f":"OR(F17<>0,H17<>0)","v":false},null,null,340,"Schuldaufn. f. Inv.zwecke vom Bund",{"$f":"Schulden!L18","v":0},null,{"$f":"Schulden!G18","v":0}]
[{"$f":"OR(F18<>0,H18<>0)","v":false},null,null,350,"Sonstige Schuldaufnahmen vom Bund",{"$f":"Schulden!L72","v":0},null,{"$f":"Schulden!G72","v":0}]
[{"$f":"OR(G19<>0,H19<>0)","v":false},{"$f":"IF(A19,1,0)+B16","v":0},"Schulden beim Land",null,null,null,{"$f":"SUM(F20:F21)","v":0},{"$f":"SUM(H20:H21)","v":0}]
[{"$f":"OR(F20<>0,H20<>0)","v":false},null,null,341,"Schuldaufn. f. Inv.zwecke vom Land",{"$f":"Schulden!L22","v":0},null,{"$f":"Schulden!G22","v":0}]
[{"$f":"OR(F21<>0,H21<>0)","v":false},null,null,351,"Sonstige Schuldaufnahmen vom Land",{"$f":"Schulden!L76","v":0},null,{"$f":"Schulden!G76","v":0}]
[{"$f":"OR(G22<>0,H22<>0)","v":false},{"$f":"IF(A22,1,0)+B19","v":0},"Sonstige bei sonst. Gebietskörperschaften",null,null,null,{"$f":"SUM(F23:F24)","v":0},{"$f":"SUM(H23:H24)","v":0}]
[{"$f":"OR(F23<>0,H23<>0)","v":false},null,null,342,"Schuldaufn. f. Inv.zwecke von sonst. Gebietskörperschaften",{"$f":"Schulden!L26","v":0},null,{"$f":"Schulden!G26","v":0}]
[{"$f":"OR(F24<>0,H24<>0)","v":false},null,null,352,"Sonstige Schuldaufn. von sonstigen Gebietskörperschaften",{"$f":"Schulden!L80","v":0},null,{"$f":"Schulden!G80","v":0}]
[{"$f":"OR(G25<>0,H25<>0)","v":false},{"$f":"IF(A25,1,0)+B22","v":0},"Schulden bei Sozialversicherungen",null,null,null,{"$f":"SUM(F26:F27)","v":0},{"$f":"SUM(H26:H27)","v":0}]
[{"$f":"OR(F26<>0,H26<>0)","v":false},null,null,343,"Schuldaufn. f. Inv.zwecke von Sozialversicherungsträgern",{"$f":"Schulden!L30","v":0},null,{"$f":"Schulden!G30","v":0}]
[{"$f":"OR(F27<>0,H27<>0)","v":false},null,null,353,"Sonstige Schuldaufn. von Sozialversicherungsträgern",{"$f":"Schulden!L84","v":0},null,{"$f":"Schulden!G84","v":0}]
[{"$f":"OR(G28<>0,H28<>0)","v":false},{"$f":"IF(A28,1,0)+B25","v":0},"Schulden bei sont. Trägern des öffentl. Rechtes",null,null,null,{"$f":"SUM(F29:F30)","v":0},{"$f":"SUM(H29:H30)","v":0}]
[{"$f":"OR(F29<>0,H29<>0)","v":false},null,null,344,"Schuldaufn. f. Inv.zwecke von sonst. Trägern d. öffentl. Rechtes",{"$f":"Schulden!L34","v":0},null,{"$f":"Schulden!G34","v":0}]
[{"$f":"OR(F30<>0,H30<>0)","v":false},null,null,354,"Sonstige Schuldaufn. von sonst. Trägern d. öffentl. Rechtes",{"$f":"Schulden!L88","v":0},null,{"$f":"Schulden!G88","v":0}]
[{"$f":"OR(G31<>0,H31<>0)","v":false},{"$f":"IF(A31,1,0)+B28","v":0},"Schulden bei Unternehmungen (ohne Finanzunternehmungen)",null,null,null,{"$f":"SUM(F32:F33)","v":0},{"$f":"SUM(H32:H33)","v":0}]
[{"$f":"OR(F32<>0,H32<>0)","v":false},null,null,345,"Schuldaufn. f. Inv. von Unternehmungen (ohne Finanzuntern.)",{"$f":"Schulden!L38","v":0},null,{"$f":"Schulden!G38","v":0}]
[{"$f":"OR(A50:A58)","v":false},null,null,355,"Sonst. Schuldaufn. von Unternehmungen (ohne Finanzuntern.)",{"$f":"Schulden!L92","v":0},null,{"$f":"Schulden!G92","v":0}]
[{"$f":"OR(G34<>0,H34<>0)","v":false},{"$f":"IF(A34,1,0)+B31","v":0},"Schulden bei Finanzunternehmungen",null,null,null,{"$f":"SUM(F35:F36)","v":0},{"$f":"SUM(H35:H36)","v":0}]
[{"$f":"OR(F35<>0,H35<>0)","v":false},null,null,346,"Schuldaufn. f. Inv.zwecke von Finanzunternehmungen",{"$f":"Schulden!L42","v":0},null,{"$f":"Schulden!G42","v":0}]
[{"$f":"OR(F36<>0,H36<>0)","v":false},null,null,356,"Sonstige Schuldaufnahmen von Finanzunternehmungen",{"$f":"Schulden!L96","v":0},null,{"$f":"Schulden!G96","v":0}]
[{"$f":"OR(G37<>0,H37<>0)","v":false},{"$f":"IF(A37,1,0)+B34","v":0},"Inlandsanleihen",null,null,null,{"$f":"SUM(F38:F39)","v":0},{"$f":"SUM(H38:H39)","v":0}]
[{"$f":"OR(F38<>0,H38<>0)","v":false},null,null,347,"Schuldaufn. f. Inv.zwecke Inlandsanleihen",{"$f":"Schulden!L59","v":0},null,{"$f":"Schulden!G59","v":0}]
[{"$f":"OR(F39<>0,H39<>0)","v":false},null,null,357,"Sonstige Schuldaufnahmen Inlandsanleihen",{"$f":"Schulden!L100","v":0},null,{"$f":"Schulden!G100","v":0}]
[{"$f":"OR(G40<>0,H40<>0)","v":false},{"$f":"IF(A40,1,0)+B37","v":0},"Auslandsanleihen",null,null,null,{"$f":"SUM(F41:F42)","v":0},{"$f":"SUM(H41:H42)","v":0}]
[{"$f":"OR(F41<>0,H41<>0)","v":false},null,null,348,"Schuldaufn. f. Inv.zwecke Auslandsanleihen",{"$f":"Schulden!L63","v":0},null,{"$f":"Schulden!G63","v":0}]
[{"$f":"OR(F42<>0,H42<>0)","v":false},null,null,358,"Sonstige Schuldaufnahme Auslandsanleihen",{"$f":"Schulden!L104","v":0},null,{"$f":"Schulden!G104","v":0}]
[{"$f":"OR(G43<>0,H43<>0)","v":false},{"$f":"IF(A43,1,0)+B40","v":0},"Sonstige Finanzschulden",null,null,null,{"$f":"SUM(F44:F45)","v":0},{"$f":"SUM(H44:H45)","v":0}]
[{"$f":"OR(F44<>0,H44<>0)","v":false},null,null,349,"Schuldaufn. f. Inv.zwecke sonstige Finanzschulden",{"$f":"Schulden!L67","v":0},null,{"$f":"Schulden!G67","v":0}]
[{"$f":"OR(F45<>0,H45<>0)","v":false},null,null,359,"Sonstige Schuldaufnahmen sonstige Finanzschulden",{"$f":"Schulden!L108","v":0},null,{"$f":"Schulden!G108","v":0}]
[{"$f":"OR(G46<>0,H46<>0)","v":false},null,"SUMME FINANZSCHULDEN",null,null,null,{"$f":"G16+G19+G22+G25+G28+G31+G34+G37+G40+G43","v":0},{"$f":"H16+H19+H22+H25+H28+H31+H34+H37+H40+H43","v":0}]
[{"$f":"A46","v":false}]
[{"$f":"A59","v":false},{"$f":"CHAR(IF(A48,1,0)+CODE(B15))","v":"@"},"SONSTIGE VERBINDLICHKEITEN"]
[{"$f":"OR(F49<>0,H49<>0)","v":false},null,null,330,"Schließliche Reste (Ausgaben)",{"$f":"Andere!H66","v":0},null,{"$f":"Andere!E66","v":0}]
[false,null,null,360,"Verbindlichkeiten aus Steuern",{"$f":"Andere!H72","v":0},null,{"$f":"Andere!E72","v":0}]
[false,null,null,361,"Erläge von/für Dienststellen der Gebietskörperschaften",{"$f":"Andere!H76","v":0},null,{"$f":"Andere!E76","v":0}]
[false,null,null,362,"Gehaltsabzugsgebarungen",{"$f":"Andere!H80","v":0},null,{"$f":"Andere!E80","v":0}]
[false,null,null,366,"Stiftungen und Fonds",{"$f":"Andere!H90","v":0},null,{"$f":"Andere!E90","v":0}]
[false,null,null,365,"Sonstige Schulden an Dritte",{"$f":"Andere!H84","v":0},null,{"$f":"Andere!E84","v":0}]
[false,null,null,367,"Sonstige Erläge",{"$f":"Andere!H95","v":0},null,{"$f":"Andere!E95","v":0}]
[false,null,null,368,"Sonstige Erläge",{"$f":"Andere!H99","v":0},null,{"$f":"Andere!E99","v":0}]
[false,null,null,370,"Sonstige Schulden",{"$f":"Andere!H105","v":0},null,{"$f":"Andere!E105","v":0}]
[false,null,null,379,"Empfangene Anzahlungen",{"$f":"Andere!H109","v":0},null,{"$f":"Andere!E109","v":0}]
[{"$f":"OR(G59<>0,H59<>0)","v":false},null,"SUMME SONSTIGE VERBINDLICHKEITEN",null,null,null,{"$f":"SUM(F49:F58)","v":0},{"$f":"SUM(H49:H58)","v":0}]
[{"$f":"A59","v":false}]
[{"$f":"A63","v":false},{"$f":"CHAR(IF(A61,1,0)+CODE(B15))","v":"@"},"RECHNUNGSABGRENZUNGSPOSTEN"]
[{"$f":"OR(F62<>0,H62<>0)","v":false},null,null,390,"Passive Rechnungsabgrenzung",{"$f":"Andere!H121","v":0},null,{"$f":"Andere!E121","v":0}]
[{"$f":"OR(G63<>0,H63<>0)","v":false},null,"SUMME RECHNUNGSABGRENZUNGSPOSTEN",null,null,null,{"$f":"F62","v":0},{"$f":"H62","v":0}]
[{"$f":"A63","v":false}]
[{"$f":"OR(F65<>0,H65<>0)","v":{"$error":"#REF!"}},null,"Differenz zwischen Aktiva und Passiva",null,null,{"$f":"SUM(Aktiva!G74,-G9,-G13,-G46,-G59,-G63)","v":{"$error":"#REF!"}},null,{"$f":"SUM(Aktiva!H74,-H9,-H13,-H59,-H63,-H46)","v":{"$error":"#REF!"}}]
["Ende",null,"SUMME PASSIVA",null,null,null,{"$f":"SUM(G9,G13,G46,G59,G63,F65)","v":{"$error":"#REF!"}},{"$f":"SUM(H9,H13,H59,H63,H65,H46)","v":{"$error":"#REF!"}}]

{"sheet":"MaastrichtSchulden","index":19,"n_rows":48,"n_cols":18,"rows_kept":48,"cut":false,"hidden":true,"merged":[]}
[false,false,"Ende"]
[false,"Anlagen","001.00"]
[false,"Ende"]
[true,"code",{"$f":"\"MAASTRICHTSCHULDEN per \"&TEXT(wST.PeriodeEnde,\"T. MMMM JJJJ\")","v":"MAASTRICHTSCHULDEN per 31. Dezember 2021"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"wST.ORT","v":0}]
[true,null,"ACHTUNG:"]
[null,null,"Für diese Auswertung müssen im Tabellenblatt \"Schulden\" sämtliche Schulden erfaßt werden!","Gesamt-                   haushalt",null,"Wasser-          versorgung","Abwasser-           entsorgung","Müll-                beseitigung","Wohn- und Geschäfts- gebäude","Zusammen-gefasste Betriebe","Sonstige Betriebe","Sonstige","sonstige Betriebe/Unter-     nehmungen",null,"Summe Betriebe/ Unternehmungen",null,"Haushalt ohne Betriebe/Unter- nehmungen","Maastricht-     relevanter        Schuldenstand"]
[null,null,null,"GESAMT",null,850,851,852,853,858,859,999,"A 86 - A 89",null,"SUMME UA"]
[null,null,"Schulden beim Bund",{"$f":"SUM(D9:D10)","v":0},null,{"$f":"SUM(F9:F10)","v":0},{"$f":"SUM(G9:G10)","v":0},0,0,0,0,0,0,null,{"$f":"SUM(F8:M8)","v":0},null,{"$f":"D8-O8","v":0},{"$f":"IF(Q8<>0,0,\" \")","v":" "}]
[null,null,340,{"$f":"SUM(OFFSET(P_340,0,8))","v":0},null,{"$f":"SUMIF(OFFSET(P_340,0,10),F$7,OFFSET(P_340,0,8))","v":0},0,0,0,0,0,0,{"$f":"SUMIF(OFFSET(P_340,0,10),\">=860\",OFFSET(P_340,0,8))-SUMIF(OFFSET(P_340,0,10),\">899\",OFFSET(P_340,0,8))","v":0},null,{"$f":"SUM(F9:M9)","v":0},null,{"$f":"D9-O9","v":0},{"$f":"IF(Q9<>0,0,\" \")","v":" "}]
[null,null,350,{"$f":"SUM(OFFSET(P_350,0,8))","v":0},null,{"$f":"SUMIF(OFFSET(P_350,0,10),F$7,OFFSET(P_350,0,8))","v":0},0,0,0,0,0,0,{"$f":"SUMIF(OFFSET(P_350,0,10),\">=860\",OFFSET(P_350,0,8))-SUMIF(OFFSET(P_350,0,10),\">899\",OFFSET(P_350,0,8))","v":0},null,{"$f":"SUM(F10:M10)","v":0},null,{"$f":"D10-O10","v":0},{"$f":"IF(Q10<>0,0,\" \")","v":" "}]
[]
[null,null,"Schulden beim Land",{"$f":"SUM(D13:D14)","v":0},null,{"$f":"SUM(F13:F14)","v":0},{"$f":"SUM(G13:G14)","v":0},0,0,0,0,0,0,null,{"$f":"SUM(F12:M12)","v":0},null,{"$f":"D12-O12","v":0},{"$f":"IF(Q12<>0,0,\" \")","v":" "}]
[null,null,341,{"$f":"SUM(OFFSET(P_341,0,8))","v":0},null,{"$f":"SUMIF(OFFSET(P_341,0,10),F$7,OFFSET(P_341,0,8))","v":0},0,0,0,0,0,0,{"$f":"SUMIF(OFFSET(P_341,0,10),\">=860\",OFFSET(P_341,0,8))-SUMIF(OFFSET(P_341,0,10),\">899\",OFFSET(P_341,0,8))","v":0},null,{"$f":"SUM(F13:M13)","v":0},null,{"$f":"D13-O13","v":0},{"$f":"IF(Q13<>0,0,\" \")","v":" "}]
[null,null,351,{"$f":"SUM(OFFSET(P_351,0,8))","v":0},null,{"$f":"SUMIF(OFFSET(P_351,0,10),F$7,OFFSET(P_351,0,8))","v":0},0,0,0,0,0,0,{"$f":"SUMIF(OFFSET(P_351,0,10),\">=860\",OFFSET(P_351,0,8))-SUMIF(OFFSET(P_351,0,10),\">899\",OFFSET(P_351,0,8))","v":0},null,{"$f":"SUM(F14:M14)","v":0},null,{"$f":"D14-O14","v":0},{"$f":"IF(Q14<>0,0,\" \")","v":" "}]
[]
[null,null,"Schulden bei sonst. Gebietskörperschaften",{"$f":"SUM(D17:D18)","v":0},null,{"$f":"SUM(F17:F18)","v":0},{"$f":"SUM(G17:G18)","v":0},0,0,0,0,0,0,null,{"$f":"SUM(F16:M16)","v":0},null,{"$f":"D16-O16","v":0},{"$f":"IF(Q16<>0,0,\" \")","v":" "}]
[null,null,342,{"$f":"SUM(OFFSET(P_342,0,8))","v":0},null,{"$f":"SUMIF(OFFSET(P_342,0,10),F$7,OFFSET(P_342,0,8))","v":0},0,0,0,0,0,0,{"$f":"SUMIF(OFFSET(P_342,0,10),\">=860\",OFFSET(P_342,0,8))-SUMIF(OFFSET(P_342,0,10),\">899\",OFFSET(P_342,0,8))","v":0},null,{"$f":"SUM(F17:M17)","v":0},null,{"$f":"D17-O17","v":0},{"$f":"IF(Q17<>0,0,\" \")","v":" "}]
[null,null,352,{"$f":"SUM(OFFSET(P_352,0,8))","v":0},null,{"$f":"SUMIF(OFFSET(P_352,0,10),F$7,OFFSET(P_352,0,8))","v":0},0,0,0,0,0,0,{"$f":"SUMIF(OFFSET(P_352,0,10),\">=860\",OFFSET(P_352,0,8))-SUMIF(OFFSET(P_352,0,10),\">899\",OFFSET(P_352,0,8))","v":0},null,{"$f":"SUM(F18:M18)","v":0},null,{"$f":"D18-O18","v":0},{"$f":"IF(Q18<>0,0,\" \")","v":" "}]
[]
[null,null,"Schulden bei Sozialversicherungen",{"$f":"SUM(D21:D22)","v":0},null,{"$f":"SUM(F21:F22)","v":0},{"$f":"SUM(G21:G22)","v":0},0,0,0,0,0,0,null,{"$f":"SUM(F20:M20)","v":0},null,{"$f":"D20-O20","v":0},{"$f":"IF(Q20<>0,0,\" \")","v":" "}]
[null,null,343,{"$f":"SUM(OFFSET(P_343,0,8))","v":0},null,{"$f":"SUMIF(OFFSET(P_343,0,10),F$7,OFFSET(P_343,0,8))","v":0},0,0,0,0,0,0,{"$f":"SUMIF(OFFSET(P_343,0,10),\">=860\",OFFSET(P_343,0,8))-SUMIF(OFFSET(P_343,0,10),\">899\",OFFSET(P_343,0,8))","v":0},null,{"$f":"SUM(F21:M21)","v":0},null,{"$f":"D21-O21","v":0},{"$f":"IF(Q21<>0,0,\" \")","v":" "}]
[null,null,353,{"$f":"SUM(OFFSET(P_353,0,8))","v":0},null,{"$f":"SUMIF(OFFSET(P_353,0,10),F$7,OFFSET(P_353,0,8))","v":0},0,0,0,0,0,0,{"$f":"SUMIF(OFFSET(P_353,0,10),\">=860\",OFFSET(P_353,0,8))-SUMIF(OFFSET(P_353,0,10),\">899\",OFFSET(P_353,0,8))","v":0},null,{"$f":"SUM(F22:M22)","v":0},null,{"$f":"D22-O22","v":0},{"$f":"IF(Q22<>0,0,\" \")","v":" "}]
[]
[null,null,"Schulden bei sonst. Trägern öffentl. Rechts",{"$f":"SUM(D25:D26)","v":0},null,{"$f":"SUM(F25:F26)","v":0},{"$f":"SUM(G25:G26)","v":0},0,0,0,0,0,0,null,{"$f":"SUM(F24:M24)","v":0},null,{"$f":"D24-O24","v":0},{"$f":"IF(Q24<>0,0,\" \")","v":" "}]
[null,null,344,{"$f":"SUM(OFFSET(P_344,0,8))","v":0},null,{"$f":"SUMIF(OFFSET(P_344,0,10),F$7,OFFSET(P_344,0,8))","v":0},0,0,0,0,0,0,{"$f":"SUMIF(OFFSET(P_344,0,10),\">=860\",OFFSET(P_344,0,8))-SUMIF(OFFSET(P_344,0,10),\">899\",OFFSET(P_344,0,8))","v":0},null,{"$f":"SUM(F25:M25)","v":0},null,{"$f":"D25-O25","v":0},{"$f":"IF(Q25<>0,0,\" \")","v":" "}]
[null,null,354,{"$f":"SUM(OFFSET(P_354,0,8))","v":0},null,{"$f":"SUMIF(OFFSET(P_354,0,10),F$7,OFFSET(P_354,0,8))","v":0},0,0,0,0,0,0,{"$f":"SUMIF(OFFSET(P_354,0,10),\">=860\",OFFSET(P_354,0,8))-SUMIF(OFFSET(P_354,0,10),\">899\",OFFSET(P_354,0,8))","v":0},null,{"$f":"SUM(F26:M26)","v":0},null,{"$f":"D26-O26","v":0},{"$f":"IF(Q26<>0,0,\" \")","v":" "}]
[]
[null,null,"Schulden bei Unternehmungen",{"$f":"SUM(D29:D30)","v":0},null,{"$f":"SUM(F29:F30)","v":0},{"$f":"SUM(G29:G30)","v":0},0,0,0,0,0,0,null,{"$f":"SUM(F28:M28)","v":0},null,{"$f":"D28-O28","v":0},{"$f":"Q28","v":0}]
[null,null,345,{"$f":"SUM(OFFSET(P_345,0,8))","v":0},null,{"$f":"SUMIF(OFFSET(P_345,0,10),F$7,OFFSET(P_345,0,8))","v":0},0,0,0,0,0,0,{"$f":"SUMIF(OFFSET(P_345,0,10),\">=860\",OFFSET(P_345,0,8))-SUMIF(OFFSET(P_345,0,10),\">899\",OFFSET(P_345,0,8))","v":0},null,{"$f":"SUM(F29:M29)","v":0},null,{"$f":"D29-O29","v":0},0]
[null,null,355,{"$f":"SUM(OFFSET(P_355,0,8))","v":0},null,{"$f":"SUMIF(OFFSET(P_355,0,10),F$7,OFFSET(P_355,0,8))","v":0},0,0,0,0,0,0,{"$f":"SUMIF(OFFSET(P_355,0,10),\">=860\",OFFSET(P_355,0,8))-SUMIF(OFFSET(P_355,0,10),\">899\",OFFSET(P_355,0,8))","v":0},null,{"$f":"SUM(F30:M30)","v":0},null,{"$f":"D30-O30","v":0},0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Schulden bei Finanzunternehmungen",{"$f":"SUM(D33:D34)","v":0},null,{"$f":"SUM(F33:F34)","v":0},{"$f":"SUM(G33:G34)","v":0},0,0,0,0,0,0,null,{"$f":"SUM(F32:M32)","v":0},null,{"$f":"D32-O32","v":0},0]
[null,null,346,{"$f":"SUM(OFFSET(P_346,0,8))","v":0},null,{"$f":"SUMIF(OFFSET(P_346,0,10),F$7,OFFSET(P_346,0,8))","v":0},0,0,0,0,0,0,{"$f":"SUMIF(OFFSET(P_346,0,10),\">=860\",OFFSET(P_346,0,8))-SUMIF(OFFSET(P_346,0,10),\">899\",OFFSET(P_346,0,8))","v":0},null,{"$f":"SUM(F33:M33)","v":0},null,{"$f":"D33-O33","v":0},0]
[null,null,356,{"$f":"SUM(OFFSET(P_356,0,8))","v":0},null,{"$f":"SUMIF(OFFSET(P_356,0,10),F$7,OFFSET(P_356,0,8))","v":0},0,0,0,0,0,0,{"$f":"SUMIF(OFFSET(P_356,0,10),\">=860\",OFFSET(P_356,0,8))-SUMIF(OFFSET(P_356,0,10),\">899\",OFFSET(P_356,0,8))","v":0},null,{"$f":"SUM(F34:M34)","v":0},null,{"$f":"D34-O34","v":0},0]
[]
[null,null,"Inlandsanleihen",{"$f":"SUM(D37:D38)","v":0},null,{"$f":"SUM(F37:F38)","v":0},{"$f":"SUM(G37:G38)","v":0},0,0,0,0,0,0,null,{"$f":"SUM(F36:M36)","v":0},null,{"$f":"D36-O36","v":0}]
[null,null,347,{"$f":"SUM(OFFSET(P_347,0,8))","v":0},null,{"$f":"SUMIF(OFFSET(P_347,0,10),F$7,OFFSET(P_347,0,8))","v":0},0,0,0,0,0,0,{"$f":"SUMIF(OFFSET(P_347,0,10),\">=860\",OFFSET(P_347,0,8))-SUMIF(OFFSET(P_347,0,10),\">899\",OFFSET(P_347,0,8))","v":0},null,{"$f":"SUM(F37:M37)","v":0},null,{"$f":"D37-O37","v":0},{"$f":"Q37","v":0}]
[null,null,357,{"$f":"SUM(OFFSET(P_357,0,8))","v":0},null,{"$f":"SUMIF(OFFSET(P_357,0,10),F$7,OFFSET(P_357,0,8))","v":0},0,0,0,0,0,0,{"$f":"SUMIF(OFFSET(P_357,0,10),\">=860\",OFFSET(P_357,0,8))-SUMIF(OFFSET(P_357,0,10),\">899\",OFFSET(P_357,0,8))","v":0},null,{"$f":"SUM(F38:M38)","v":0},null,{"$f":"D38-O38","v":0},{"$f":"Q38","v":0}]
[]
[null,null,"Auslandsanleihen",{"$f":"SUM(D41:D42)","v":0},null,{"$f":"SUM(F41:F42)","v":0},{"$f":"SUM(G41:G42)","v":0},0,0,0,0,0,0,null,{"$f":"SUM(F40:M40)","v":0},null,{"$f":"D40-O40","v":0}]
[null,null,348,{"$f":"SUM(OFFSET(P_348,0,8))","v":0},null,{"$f":"SUMIF(OFFSET(P_348,0,10),F$7,OFFSET(P_348,0,8))","v":0},0,0,0,0,0,0,{"$f":"SUMIF(OFFSET(P_348,0,10),\">=860\",OFFSET(P_348,0,8))-SUMIF(OFFSET(P_348,0,10),\">899\",OFFSET(P_348,0,8))","v":0},null,{"$f":"SUM(F41:M41)","v":0},null,{"$f":"D41-O41","v":0},{"$f":"Q41","v":0}]
[null,null,358,{"$f":"SUM(OFFSET(P_358,0,8))","v":0},null,{"$f":"SUMIF(OFFSET(P_358,0,10),F$7,OFFSET(P_358,0,8))","v":0},0,0,0,0,0,0,{"$f":"SUMIF(OFFSET(P_358,0,10),\">=860\",OFFSET(P_358,0,8))-SUMIF(OFFSET(P_358,0,10),\">899\",OFFSET(P_358,0,8))","v":0},null,{"$f":"SUM(F42:M42)","v":0},null,{"$f":"D42-O42","v":0},{"$f":"Q42","v":0}]
[]
[null,null,"Sonstige Finanzschulden",{"$f":"SUM(D45:D46)","v":0},null,{"$f":"SUM(F45:F46)","v":0},{"$f":"SUM(G45:G46)","v":0},0,0,0,0,0,0,null,{"$f":"SUM(F44:M44)","v":0},null,{"$f":"D44-O44","v":0}]
[null,null,349,{"$f":"SUM(OFFSET(P_349,0,8))","v":0},null,{"$f":"SUMIF(OFFSET(P_349,0,10),F$7,OFFSET(P_349,0,8))","v":0},0,0,0,0,0,0,{"$f":"SUMIF(OFFSET(P_349,0,10),\">=860\",OFFSET(P_349,0,8))-SUMIF(OFFSET(P_349,0,10),\">899\",OFFSET(P_349,0,8))","v":0},null,{"$f":"SUM(F45:M45)","v":0},null,{"$f":"D45-O45","v":0},{"$f":"Q45","v":0}]
[null,null,359,{"$f":"SUM(OFFSET(P_359,0,8))","v":0},null,{"$f":"SUMIF(OFFSET(P_359,0,10),F$7,OFFSET(P_359,0,8))","v":0},0,0,0,0,0,0,{"$f":"SUMIF(OFFSET(P_359,0,10),\">=860\",OFFSET(P_359,0,8))-SUMIF(OFFSET(P_359,0,10),\">899\",OFFSET(P_359,0,8))","v":0},null,{"$f":"SUM(F46:M46)","v":0},null,{"$f":"D46-O46","v":0},{"$f":"Q46","v":0}]
[]
[null,null,"SUMME",{"$f":"SUM(D8,D12,D16,D20,D24,D28,D32,D36,D40,D44)","v":0},null,{"$f":"SUM(F8,F12,F16,F20,F24,F28,F32,F36,F40,F44)","v":0},0,0,0,0,0,0,0,null,{"$f":"SUM(O8,O12,O16,O20,O24,O28,O32,O36,O40,O44)","v":0},null,{"$f":"SUM(Q8,Q12,Q16,Q20,Q24,Q28,Q32,Q36,Q40,Q44)","v":0},{"$f":"SUM(R8,R12,R16,R20,R24,R28,R32,R36,R40,R44)","v":0}]