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[null,"INVESTITIONSKONZEPT - Wirtschaftlichkeitsrechnung"]
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[null,"Vorhaben\n\n\n\n(gesonderte Maßnahme-beschreibung zum Antrag Diversifizierung in vorgegebener Word-Datei)"]
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[null,null,null,"Vorsteuer %",null,null,null,null,null,null,"Unternehmen: ",{"$f":"'1 Deckblatt BP'!B10","v":"a"},null,null,null,null,null,null,19,7,0,10.7]
[null,null,null,0.19,"Gebäude/Maschinen  ",null,null,null,null,null,"Unternehmernummer: ",{"$f":"'1 Deckblatt BP'!F12","v":0}]
[null,null,null,7.0000000000000007E-2,"Tierkauf/Dauerkulturen",null,null,null,null,null,"Datum: ",{"$f":"'1 Deckblatt BP'!C36","v":"00:00:00"}]
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["Kapitalbedarf nach 2.3.2",null,null,"Berechnung der förderbaren Investitionen"]
["(auch Erweiterung ist förderbar)",null,null,"Ausgaben","Vorsteuer","nicht zu-wend'fäh. Ausgaben Netto","zuwend'f.\nInvest.-\nvolumen",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"nicht zu-wend'fäh. Ausgaben brutto"]
[null,"Bauliche Maßnahmen / ",null,null,null,null,null,"Nut-zungs-dauer (Jahre)\nn","AfA %","AfA \nin EURO","Instandh. %","Inst.haltg.  EURO","Investition soll erfolgen im Förderjahr (FJ)"]
[null,"unbewegliches Vermögen"]
[null,null,"USt in %","EURO","EURO","EURO","EURO",null,null,null,null,null,"1. FJ","2 FJ","3 FJ",null,null,null,null,null,null,null,null,"EURO"]
[1,null,19,null,{"$f":"ROUND((D12/(1+C12/100)*C12/100),2)","v":0},null,{"$f":"IF(D12=0,0,D12-SUM(E12:F12))","v":0},null,{"$f":"IF(H12=0,0,1/H12)","v":0},{"$f":"ROUND(((G12+F12)*I12),2)","v":0},0.02,{"$f":"ROUND(((G12+F12)*K12),2)","v":0},{"$f":"ROUND((G12-N12-O12),2)","v":0},null,null,null,null,null,null,null,null,null,null,{"$f":"ROUND((F12*(1+$D$2)),2)","v":0}]
[2,null,19,null,{"$f":"ROUND((D13/(1+C13/100)*C13/100),2)","v":0},null,0,null,{"$f":"IF(H13=0,0,1/H13)","v":0},{"$f":"ROUND(((G13+F13)*I13),2)","v":0},0.02,{"$f":"ROUND(((G13+F13)*K13),2)","v":0},{"$f":"ROUND((G13-N13-O13),2)","v":0},null,null,null,null,null,null,null,null,null,null,{"$f":"ROUND((F13*(1+$D$2)),2)","v":0}]
[3,null,19,null,0,null,0,null,0,0,0.02,0,0,null,null,null,null,null,null,null,null,null,null,0]
[4,null,19,null,0,null,0,null,0,0,0.02,0,0,null,null,null,null,null,null,null,null,null,null,0]
[5,null,19,null,0,null,0,null,0,0,0.02,0,0,null,null,null,null,null,null,null,null,null,null,0]
[6,null,19,null,0,null,0,null,0,0,0.02,0,0,null,null,null,null,null,null,null,null,null,null,0]
[7,null,19,null,0,null,0,null,0,0,0.02,0,0,null,null,null,null,null,null,null,null,null,null,0]
[8,null,19,null,0,null,0,null,0,0,0.02,0,0,null,null,null,null,null,null,null,null,null,null,0]
[9,null,19,null,0,null,0,null,0,0,0.02,0,0,null,null,null,null,null,null,null,null,null,null,0]
[10,null,19,null,0,null,0,null,0,0,0.02,0,0,null,null,null,null,null,null,null,null,null,null,0]
[11,null,19,null,0,null,0,null,0,0,0.02,0,0,null,null,null,null,null,null,null,null,null,null,0]
[12,null,19,null,0,null,0,null,0,0,0.02,0,0,null,null,null,null,null,null,null,null,null,null,0]
[13,null,19,null,0,null,0,null,0,0,0.02,0,0,null,null,null,null,null,null,null,null,null,null,0]
[14,null,19,null,0,null,0,null,0,0,0.02,0,0,null,null,null,null,null,null,null,null,null,null,0]
[15,null,19,null,0,null,0,null,0,0,0.02,0,0,null,null,null,null,null,null,null,null,null,null,0]
[16,null,19,null,0,null,{"$f":"IF(D27=0,0,D27-SUM(E27:F27))","v":0},null,0,0,0.02,0,0,null,null,null,null,null,null,null,null,null,null,0]
[17," Summe Kosten unbewegliches Vermögen",null,{"$f":"SUM(D12:D27)","v":0},{"$f":"SUM(E12:E27)","v":0},{"$f":"SUM(F12:F27)","v":0},{"$f":"SUM(G12:G27)","v":0},"Summe AfA Baul. Maßnahmen",null,null,null,{"$f":"SUM(J12:J27)","v":0},{"$f":"SUM(M12:M27)","v":0},{"$f":"SUM(N12:N27)","v":0},{"$f":"SUM(O12:O27)","v":0},null,null,null,null,null,null,null,null,{"$f":"SUM(X12:X27)","v":0}]
[18," Maschinen u. Anlagen der Innenwirtschaft",null,null,null,null,null,"Summe Instandh. Baul. Maßn.",null,null,null,{"$f":"SUM(L12:L27)","v":0}]
[19," (bewegliches Vermögen)","USt in %"]
[20,null,19,null,{"$f":"ROUND((D31/(1+C31/100)*C31/100),2)","v":0},null,{"$f":"IF(D31=0,0,D31-SUM(E31:F31))","v":0},null,{"$f":"IF(H31=0,0,1/H31)","v":0},{"$f":"ROUND(((G31+F31)*I31),2)","v":0},0.02,{"$f":"ROUND(((G31+F31)*K31),2)","v":0},{"$f":"ROUND((G31-N31-O31),2)","v":0},null,null,null,null,null,null,null,null,null,null,{"$f":"ROUND((F31*(1+$D$2)),2)","v":0}]
[21,null,19,null,0,null,0,null,0,0,0.02,0,0,null,null,null,null,null,null,null,null,null,null,0]
[22,null,19,null,0,null,0,null,0,0,0.02,0,0,null,null,null,null,null,null,null,null,null,null,0]
[23,null,19,null,0,null,0,null,0,0,0.02,0,0,null,null,null,null,null,null,null,null,null,null,0]
[24,null,19,null,0,null,0,null,0,0,0.02,0,0,null,null,null,null,null,null,null,null,null,null,0]
[25,null,19,null,0,null,0,null,0,0,0.02,0,0,null,null,null,null,null,null,null,null,null,null,0]
[26,null,19,null,0,null,0,null,0,0,0.02,0,0,null,null,null,null,null,null,null,null,null,null,0]
[27,null,19,null,0,null,0,null,0,0,0.02,0,0,null,null,null,null,null,null,null,null,null,null,0]
[28,null,19,null,0,null,0,null,0,0,0.02,0,0,null,null,null,null,null,null,null,null,null,null,0]
[29,null,19,null,0,null,0,null,0,0,0.02,0,0,null,null,null,null,null,null,null,null,null,null,0]
[30,null,19,null,0,null,0,null,0,0,0.02,0,0,null,null,null,null,null,null,null,null,null,null,0]
[31,null,19,null,0,null,0,null,0,0,0.02,0,0,null,null,null,null,null,null,null,null,null,null,0]
[32,null,19,null,0,null,0,null,0,0,0.02,0,0,null,null,null,null,null,null,null,null,null,null,0]
[33,null,19,null,0,null,0,null,0,0,0.02,0,0,null,null,null,null,null,null,null,null,null,null,0]
[34,null,19,null,0,null,0,null,0,0,0.02,0,0,null,null,null,null,null,null,null,null,null,null,0]
[35,null,null,{"$f":"SUM(D31:D45)","v":0},{"$f":"SUM(E31:E45)","v":0},{"$f":"SUM(F31:F45)","v":0},{"$f":"SUM(G31:G45)","v":0},"Summe AfA Masch. u. Anl.",null,null,null,{"$f":"SUM(J31:J45)","v":0},{"$f":"SUM(M31:M45)","v":0},{"$f":"SUM(N31:N45)","v":0},{"$f":"SUM(O31:O45)","v":0},null,null,null,null,null,null,null,null,{"$f":"SUM(X48:X58)","v":0}]
[36,null,"USt in %",null,null,null,null,"Summe Instandh. Masch. u. Anl.",null,null,null,{"$f":"SUM(L31:L45)","v":0}]
[37,"Baugenehmigung (UStfrei)",0,null,{"$f":"ROUND((D48/(1+C48/100)*C48/100),2)","v":0},null,{"$f":"IF(D48=0,0,D48-SUM(E48:F48))","v":0},null,null,"ohne Beratungsgebühr",null,null,{"$f":"ROUND((G48-N48-O48),2)","v":0},null,null,null,null,null,null,null,null,null,null,{"$f":"F48","v":0}]
[38,"                                       (UStfrei)",0,null,0,null,{"$f":"IF(D49=0,0,D49-SUM(E49:F49))","v":0},{"$f":"G28+G46+G48+G49+G50+G51+G52+G53+G54+G55+G57+G58","v":0},null,"ff. Ausgaben 2.3.2",null,{"$f":"IFERROR(H49*L51/H51,\"\")","v":""},0,null,null,null,null,null,null,null,null,null,null,{"$f":"F49","v":0}]
[39,"                                       (UStfrei)",0,null,0,null,{"$f":"IF(D50=0,0,D50-SUM(E50:F50))","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!H34+'4.Investitionsbedarf 2.3.1  '!H68+'5. Finanzierungsmittel '!G12+'5. Finanzierungsmittel '!G13+'5. Finanzierungsmittel '!G14+'5. Finanzierungsmittel '!G15+'5. Finanzierungsmittel '!G17+'5. Finanzierungsmittel '!G20+'5. Finanzierungsmittel '!G21","v":0},null,"ff. Ausgaben Rest",null,{"$f":"IFERROR(L51-L49,\"\")","v":""},0,null,null,null,null,null,null,null,null,null,null,{"$f":"F50","v":0}]
[40,"Architektenleistungen  ",19,null,0,null,{"$f":"IF(D51=0,0,D51-SUM(E51:F51))","v":0},{"$f":"H49+H50","v":0},null,"ff. Ausgaben gesamt",null,1,0,null,null,null,null,null,null,null,null,null,null,{"$f":"ROUND((F51*(1+$D$2)),2)","v":0}]
[41,"Ingenieurs-,Statikerleistungen",19,null,0,null,0,{"$f":"'5. Finanzierungsmittel '!G15+'5. Finanzierungsmittel '!G16+'5. Finanzierungsmittel '!G17","v":{"$error":"#VALUE!"}},null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,0]
[42,null,19,null,0,null,0,null,null,{"$f":"IFERROR(IF(H52>2000,\"Mindestzuschuss Orga.kosten erreicht\",\"Mindestzuschuss Orga.kosten nicht erreicht!\"),\"\")","v":""},null,null,0,null,null,null,null,null,null,null,null,null,null,0]
[43,"Ausgleichspflanzung",19,null,0,null,0,{"$f":"IF(G56<1000,\"Achtung, Mindestgebühr 1000 Euro nicht erreicht, von Hand korrigieren\", \" \")","v":" "},null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,0]
[44,null,19,null,{"$f":"IFERROR(ROUND((D55/(1+C55/100)*C55/100),2),\"\")","v":0},null,0,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,0]
[45,"förderf. Betreuungs-/Beratungsgebühr für 2.3.2",19,{"$f":"IFERROR(ROUND((G56*C56/100+G56),2),\"\")","v":""},{"$f":"IFERROR(ROUND((D56/(1+C56/100)*C56/100),2),\"\")","v":""},null,{"$f":"IFERROR(H57+IF(H58>2000,H57,H58),\"\")","v":""},null,null,"Gesamtgebühr lt. Vertrag netto",null,null,{"$f":"IFERROR(ROUND((G56-N56-O56),2),0)","v":0},null,null,null,null,null,null,null,null,null,null,0]
[46,"Beratung zum Bauvorhaben",19,null,0,null,{"$f":"IF(D57=0,0,D57-SUM(E57:F57))","v":0},{"$f":"IFERROR(ROUND((H56*L49),2),\"\")","v":""},null,"Anteil Gebühr 2.3.2",null,{"$f":"IFERROR(H57*L59/H59,\"\")","v":""},0,null,null,null,null,null,null,null,null,null,null,0]
[47,"Erwerb Patentrechte/Lizenzen/So. Genehmigung",19,null,0,null,{"$f":"IF(D58=0,0,D58-SUM(E58:F58))","v":0},{"$f":"IFERROR(ROUND((H56*L50),2),\"\")","v":""},null,"Gebühr Rest",null,{"$f":"IFERROR(L59-L57,\"\")","v":""},0,null,null,null,null,null,null,null,null,null,null,0]
[48," Summe Allgemeine Aufwendungen ",null,{"$f":"IFERROR(SUM(D48:D58),\"\")","v":0},{"$f":"IFERROR(SUM(E49:E58),\"\")","v":0},{"$f":"SUM(F48:F58)","v":0},{"$f":"IFERROR(SUM(G48:G58),\"\")","v":0},{"$f":"IFERROR(H57+H58,0)","v":0},null,"Netto-Gebühr gesamt",null,1,{"$f":"SUM(M48:M58)","v":0},{"$f":"SUM(N48:N58)","v":0},{"$f":"SUM(O48:O58)","v":0},null,null,null,null,null,null,null,null,{"$f":"SUM(X48:X58)","v":0},"Summe nicht förderf. allg. Aufwendungen brutto"]
[49,"    Obergrenze 12 % (netto):",null,null,null,null,{"$f":"ROUND(((G46+G28)*0.12),2)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"X48+X49+X50","v":0},"Summe nicht förderf. allg. Aufwendungen (USt-freie Positionen)"]
[50,"Summe förderfähige Allg. Aufwendungen ","USt \nin %",{"$f":"D59","v":0},{"$f":"E59","v":0},{"$f":"IFERROR(D61-E61-G61,\"\")","v":0},{"$f":"IF(G59>G60,G60,G59)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"X59-X60","v":0},"Summe nicht förderf. allg. Aufwendungen (USt-pflichtige Positionen)"]
[51,null,19,null,{"$f":"ROUND((D62/(1+C62/100)*C62/100),2)","v":0},{"$f":"D62-E62","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"D62","v":0}]
[52,null,19,null,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[53,null,19,null,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[54,"Grundstückskauf (ohne USt.)",0,null,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[55,"Tieraufstockung (7 % USt!)",7,null,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,{"$f":"C66","v":7},"% USt"]
[56,"Summe mit der Baumaßnahme/der Erweiterung verbundener, aber nicht förderfähiger Kosten",null,{"$f":"SUM(D62:D66)","v":0},{"$f":"SUM(E62:E66)","v":0},{"$f":"SUM(F62:F66)","v":0},{"$f":"SUM(G62:G66)","v":0},null,null,null,null,null,null,"Eigenanteil",null,null,null,null,null,null,null,null,null,{"$f":"SUM(X62:X66)","v":0}]
[57,"Summe aller Investitionen ",null,{"$f":"IFERROR(D67+D61+D46+D28,\"\")","v":0},{"$f":"IFERROR(E67+E61+E46+E28,\"\")","v":0},{"$f":"IFERROR(F67+F61+F46+F28,\"\")","v":0},{"$f":"IFERROR(G67+G61+G46+G28+F28+F46+F61+F67,\"\")","v":0},null,null,null,null,null,null,"2 + 3 FJ"]
[58,"Förderfähiger Investitionsvolumen ",null,null,null,null,{"$f":"G61+G46+G28","v":0},null,null,null,null,null,null,{"$f":"ROUND(((N28+O28+N46+N59+O59)*0.8),2)","v":0}]
[59,"bereits erhaltene Förderung, die anzurechnen ist (DeMinimis)",null,null,null,null,null,{"$f":"IF(G69<10000,\"Achtung, Bagatellgrenze von 10.000 EURO Mindestinvestitionsvolumen bei 2.3.2 nicht erreicht\", \" \")","v":"Achtung, Bagatellgrenze von 10.000 EURO Mindestinvestitionsvolumen bei 2.3.2 nicht erreicht"}]
[60,"noch förderbares Investitionsvolumen",null,null,null,null,{"$f":"G69-G70","v":0}]
[61,"Förderbetrag (20 %, max. 100.000 EURO) ",null,null,null,null,{"$f":"IF(ROUND((G69*0.2),2)>100000,100000,ROUND((G69*0.2),2))","v":0}]

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[null,null,null,null,"Vorsteuer %",null,null,null,null,null,null,"Unternehmen: ",{"$f":"'1 Deckblatt BP'!B10","v":"a"},null,null,null,null,null,19,7,0,10.7]
[null,null,null,null,0.19,"Gebäude/Maschinen  ",null,null,null,null,null,"Unternehmernummer: ",{"$f":"'1 Deckblatt BP'!G12","v":0}]
[null,null,null,null,7.0000000000000007E-2,"Tierkauf/Dauerkulturen",null,null,null,null,null,"Datum: ",{"$f":"'1 Deckblatt BP'!D36","v":"00:00:00"}]
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["Kapitalbedarf nach 2.3.1",null,null,null,"Berechnung der förderbaren Investitionen"]
["(nur neue Betriebszweige sind förderbar)",null,null,null,"Ausgaben","Vorsteuer","nicht zu-wend'fäh. Ausgaben Netto","zuwend'f.\nInvest.-\nvolumen",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"nicht zu-wend'fäh. Ausgaben Brutto"]
["Investitionen für \nEinrichtung/Ausstattung",null,null,null,null,null,null,null,"Nut-zungs-dauer (Jahre)\nn","AfA %","AfA \nin EURO","Instandh. %","Inst.haltg. in EURO","Investition soll erfolgen im Förderjahr (FJ)"]
[]
[null,null,"USt in %",null,"EURO","EURO","EURO","EURO",null,null,null,null,null,"1. FJ","2 FJ","3 FJ",null,null,null,null,null,null,null,"EURO"]
[1,null,19,null,null,{"$f":"ROUND((E11/(1+C11/100)*C11/100),2)","v":0},null,{"$f":"IF(E11=0,0,E11-SUM(F11:G11))","v":0},null,{"$f":"IF(I11=0,0,1/I11)","v":0},{"$f":"ROUND(((H11+G11)*J11),2)","v":0},0.02,{"$f":"ROUND(((H11+G11)*L11),2)","v":0},{"$f":"ROUND((H11-O11-P11),2)","v":0},null,null,null,null,null,null,null,null,null,{"$f":"ROUND((G11*(1+$E$2)),2)","v":0}]
[2,null,19,null,null,{"$f":"ROUND((E12/(1+C12/100)*C12/100),2)","v":0},null,0,null,{"$f":"IF(I12=0,0,1/I12)","v":0},{"$f":"ROUND(((H12+G12)*J12),2)","v":0},0.02,{"$f":"ROUND(((H12+G12)*L12),2)","v":0},{"$f":"ROUND((H12-O12-P12),2)","v":0},null,null,null,null,null,null,null,null,null,{"$f":"ROUND((G12*(1+$E$2)),2)","v":0}]
[3,null,19,null,null,0,null,0,null,0,0,0.02,0,0,null,null,null,null,null,null,null,null,null,0]
[4,null,19,null,null,0,null,0,null,0,0,0.02,0,0,null,null,null,null,null,null,null,null,null,0]
[5,null,19,null,null,0,null,0,null,0,0,0.02,0,0,null,null,null,null,null,null,null,null,null,0]
[6,null,19,null,null,0,null,0,null,0,0,0.02,0,0,null,null,null,null,null,null,null,null,null,0]
[7,null,19,null,null,0,null,0,null,0,0,0.02,0,0,null,null,null,null,null,null,null,null,null,0]
[8,null,19,null,null,0,null,0,null,0,0,0.02,0,0,null,null,null,null,null,null,null,null,null,0]
[9,null,19,null,null,0,null,0,null,0,0,0.02,0,0,null,null,null,null,null,null,null,null,null,0]
[10,null,19,null,null,0,null,0,null,0,0,0.02,0,0,null,null,null,null,null,null,null,null,null,0]
[11,null,19,null,null,0,null,0,null,0,0,0.02,0,0,null,null,null,null,null,null,null,null,null,0]
[12,null,19,null,null,0,null,0,null,0,0,0.02,0,0,null,null,null,null,null,null,null,null,null,0]
[13,null,19,null,null,0,null,0,null,0,0,0.02,0,0,null,null,null,null,null,null,null,null,null,0]
[14,null,19,null,null,0,null,0,null,0,0,0.02,0,0,null,null,null,null,null,null,null,null,null,0]
[15,null,19,null,null,0,null,0,null,0,0,0.02,0,0,null,null,null,null,null,null,null,null,null,0]
[16,null,19,null,null,0,null,0,null,0,0,0.02,0,0,null,null,null,null,null,null,null,null,null,0]
[17,null,19,null,null,0,null,0,null,0,0,0.02,0,0,null,null,null,null,null,null,null,null,null,0]
[18,null,19,null,null,0,null,0,null,0,0,0.02,0,0,null,null,null,null,null,null,null,null,null,0]
[19,null,19,null,null,0,null,0,null,0,0,0.02,0,0,null,null,null,null,null,null,null,null,null,0]
[20,null,19,null,null,0,null,0,null,0,0,0.02,0,0,null,null,null,null,null,null,null,null,null,0]
[21,null,19,null,null,0,null,0,null,0,0,0.02,0,0,null,null,null,null,null,null,null,null,null,0]
[22,null,19,null,null,0,null,0,null,0,0,0.02,0,0,null,null,"Eigenanteil",null,null,null,null,null,null,0]
[23,null,19,null,null,0,null,{"$f":"IF(E33=0,0,E33-SUM(F33:G33))","v":0},null,0,0,0.02,0,0,null,null,"2 + 3 FJ",null,null,null,null,null,null,0]
[24,"Summe Sachausg./Inv. in Einrichtung/Ausst.",null,null,{"$f":"SUM(E11:E33)","v":0},{"$f":"SUM(F11:F33)","v":0},{"$f":"SUM(G11:G33)","v":0},{"$f":"SUM(H11:H33)","v":0},"Summe AfA Einr. /Ausst.",null,null,null,{"$f":"SUM(K11:K33)","v":0},{"$f":"SUM(N11:N33)","v":0},{"$f":"SUM(O11:O33)","v":0},{"$f":"SUM(P11:P33)","v":0},{"$f":"ROUND(((O34+P34)*0.75),2)","v":0},null,null,null,null,null,null,{"$f":"SUM(X11:X33)","v":0}]
[25,"Förderbetrag  nach 2.3.1 Einrichtung/Ausstattung (25 %, max. 25.000 EURO) *",null,null,null,null,null,{"$f":"IF(H34*0.25>=25000,\"25000\",IF(H34*0.25<25000,H34*0.25))","v":0},"Summe Instandhaltung Einr./Ausst.",null,null,null,{"$f":"SUM(M11:M33)","v":0}]
[]
[]
[]
[]
[]
["Kapitalbedarf nach 2.3.1",null,null,null,"Berechnung der förderbaren Investitionen"]
["(nur neue Betriebszweige sind förderbar)",null,null,null,null,null,"nicht zu-wend'fäh. Ausgaben Netto","zuwend'f.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"nicht zu-wend'fäh. Ausgaben Brutto"]
["Investitionen in \nSo. Sachausgaben / Marketing",null,null,null,"Ausgaben","Vorsteuer",null,"Invest.-",null,null,null,null,null,"Investition soll erfolgen im Förderjahr (FJ)"]
[null,null,null,null,null,null,null,"volumen"]
[null,null,"USt in %",null,"EURO","EURO","EURO","EURO",null,null,null,null,null,"1. FJ","2 FJ","3 FJ",null,null,null,null,null,null,null,"EURO"]
[{"$f":"A35+1","v":26},null,19,null,null,{"$f":"ROUND((E46/(1+C46/100)*C46/100),2)","v":0},null,{"$f":"IF(E46=0,0,E46-SUM(F46:G46))","v":0},null,null,null,null,null,{"$f":"ROUND((H46-O46-P46),2)","v":0},null,null,null,null,null,null,null,null,null,{"$f":"ROUND((G46*(1+$E$2)),2)","v":0}]
[{"$f":"A46+1","v":27},null,19,null,null,0,null,0,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,0]
[28,null,19,null,null,0,null,0,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,0]
[29,null,19,null,null,0,null,0,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,0]
[30,null,19,null,null,0,null,0,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,0]
[31,null,19,null,null,0,null,0,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,0]
[32,null,19,null,null,0,null,0,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,0]
[33,null,19,null,null,0,null,0,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,0]
[34,null,19,null,null,0,null,0,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,0]
[35,null,19,null,null,0,null,0,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,0]
[36,null,19,null,null,0,null,0,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,0]
[37,null,19,null,null,0,null,0,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,0]
[38,null,19,null,null,0,null,0,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,0]
[39,null,19,null,null,0,null,{"$f":"IF(E59=0,0,E59-SUM(F59:G59))","v":0},null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,0]
[40,null,19,null,null,0,null,0,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,0]
[41,null,19,null,null,0,null,0,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,0]
[42,null,19,null,null,0,null,0,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,0]
[43,null,19,null,null,0,null,0,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,0]
[44,null,19,null,null,0,null,0,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,0]
[45,null,19,null,null,0,null,0,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,0]
[46,"Versicherung (USt. satz in Spalte C ohne %)",19,null,null,0,null,0,null,null,null,null,null,0,null,null,"Eigenanteil",null,null,null,null,null,null,{"$f":"ROUND((G66*(1+(C66/100))),2)","v":0}]
[47,"Versicherung (USt. satz in Spalte C ohne %)",19,null,null,0,null,0,null,null,null,null,null,0,null,null,"2 + 3 FJ",null,null,null,null,null,null,{"$f":"ROUND((G67*(1+(C67/100))),2)","v":0}]
[48," Summe Sonstige Sachausgaben (Marketing)",null,null,{"$f":"SUM(E46:E67)","v":0},{"$f":"SUM(F46:F67)","v":0},{"$f":"SUM(G46:G67)","v":0},{"$f":"SUM(H46:H67)","v":0},null,null,null,null,null,{"$f":"SUM(N46:N67)","v":0},{"$f":"SUM(O46:O67)","v":0},{"$f":"SUM(P46:P67)","v":0},{"$f":"ROUND(((O68+P68)*0.5),2)","v":0},null,null,null,null,null,null,{"$f":"SUM(X46:X67)","v":0}]
[49,"Förderbetrag  nach 2.3.1 Marketingausgaben (50 %, max. 25.000 EURO) *",null,null,null,null,null,{"$f":"IF(H68*0.5>25000,25000,H68*0.5)","v":0}]
[null,{"$f":"IF(H35+H69<999.9,\"Achtung, Bagatellgrenze von 1.000 EURO Zuschuss bei 2.3.1 nicht erreicht\", \" \")","v":"Achtung, Bagatellgrenze von 1.000 EURO Zuschuss bei 2.3.1 nicht erreicht"}]
[null,"* Soll auch im Bereich 2.3.2 Förderung beantragt werden, ist die Aufteilung der Förderung auf die Module im Rahmen der Obergrenze von 200.000 EURO individuell vorzunehmen, und der Förderbetrag hier entsprechend zu korrigieren"]

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[null,null,null,null,"Unternehmen: ",{"$f":"'1 Deckblatt BP'!B10","v":"a"},null,0.19,"Vorsteuer",null,null,null,null,null,null,19,7,10.7,0]
[null,null,null,null,"Unternehmernummer: ",{"$f":"'1 Deckblatt BP'!F12","v":0}]
[null,null,null,null,"Datum: ",{"$f":"'1 Deckblatt BP'!C36","v":"00:00:00"}]
["3. Kapitalbedarf / Finanzierungsmittel"]
[]
[]
[1,"Kapitalbedarf nach 2.3.1 u. 2.3.2",null,null,"Ausgaben brutto","Vorsteuer","Ausgaben netto"]
[2,"Summe aller Investitionen nach 2.3.2 (Übertrag)",null,null,{"$f":"'3.Investitionsbedarf 2.3.2 '!D68","v":0},{"$f":"'3.Investitionsbedarf 2.3.2 '!E68","v":0},{"$f":"E8-F8","v":0}]
[3,"Summe aller Investitionen nach 2.3.1 (Übertrag)",null,null,{"$f":"'4.Investitionsbedarf 2.3.1  '!E34+'4.Investitionsbedarf 2.3.1  '!E68","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!F34+'4.Investitionsbedarf 2.3.1  '!F68-'4.Investitionsbedarf 2.3.1  '!F66-'4.Investitionsbedarf 2.3.1  '!F67","v":0},{"$f":"E9-F9","v":0},null,null,null,null,null,null,"Investition soll erfolgen im Förderjahr (FJ)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Eigenanteil"]
[4,"Kapitalbedarf für Anlaufkosten / zu berücksicht. Kapitalbedarf",null,"USt \nin %","Ausgaben brutto","Vorsteuer","Ausgaben netto",null,null,null,null,null,null,"1. FJ","2 FJ","3 FJ","2 + 3 FJ"]
[5,"förderfähige Löhne im 1. Jahr",null,null,null,null,{"$f":"E12-F12","v":0},"Finanzierbarkeit Löhne im 1. Jahr muss über Zuschuss + Eigenmittelnachweis/Kreditbereitschaftserklärung nachgewiesen werden",null,null,null,null,null,{"$f":"ROUND((G12),2)","v":0},null,null,{"$f":"ROUND(((O12+P12)*0.4),2)","v":0}]
[6,"förderfähige Löhne im 2. Jahr",null,null,null,null,{"$f":"E13-F13","v":0},"Daten in den Liquiditätsplan übernehmen",null,null,null,null,null,null,{"$f":"ROUND((G13),2)","v":0},null,{"$f":"ROUND(((O13+P13)*0.5),2)","v":0}]
[7,"förderfähige Löhne im 3. Jahr",null,null,null,null,{"$f":"E14-F14","v":0},"Daten in den Liquiditätsplan übernehmen",null,null,null,null,null,null,null,{"$f":"ROUND((G14),2)","v":0},{"$f":"ROUND(((O14+P14)*0.6),2)","v":0}]
[8,"förderfähige Orga.-Kosten mit USt.\nohne Betreuungs-/Beratungsgebühr für 2.1-2.3.1, 2.4",null,19,null,{"$f":"ROUND((E15/(1+D15/100)*D15/100),2)","v":0},{"$f":"E15-F15","v":0},"muss auf jeden Fall von der DIV-Betreuer/BeraterIn angepasst werden, damit die Zahl zum Antrag passt",null,null,null,null,null,{"$f":"ROUND((G15-O15-P15),2)","v":0},null,null,{"$f":"ROUND(((O15+P15)*0.5),2)","v":0}]
[9," förderfähige Orga.-Kosten mit USt. - \nnur Betreuungs-/Beratungsgebühr für 2.1-2.3.1, 2.4",null,null,{"$f":"IFERROR(ROUND((G16*'3.Investitionsbedarf 2.3.2 '!C56/100+G16),2),\"\")","v":""},{"$f":"IFERROR(E16-G16,\"\")","v":""},{"$f":"'3.Investitionsbedarf 2.3.2 '!H58","v":""},{"$f":"'3.Investitionsbedarf 2.3.2 '!H58","v":""},"aus 3. Investitionsbedarf 2.3.2 Zelle H 58",null,null,null,null,{"$f":"IFERROR(ROUND((G16-O16-P16),2),0)","v":0},null,null,{"$f":"ROUND(((O16+P16)*0.5),2)","v":0}]
[10,"förderfähige Orga.-Kosten ohne USt. (z.B. Konzession)",null,null,null,null,0,"muss auf jeden Fall von der DIV-Betreuer/BeraterIn angepasst werden, damit die Zahl zum Antrag passt",null,null,null,null,null,{"$f":"ROUND((G17-O17-P17),2)","v":0},null,null,{"$f":"ROUND(((O17+P17)*0.5),2)","v":0}]
[11,"Orga.-Kosten mit USt. - Nicht förderfähig",null,19,null,{"$f":"ROUND((E18/(1+D18/100)*D18/100),2)","v":0},0,"muss von der DIV-Betreuer/BeraterIn eingetragen werden, damit die Zahl zum Antrag passt (z.B. von einem Gutachten sind nur 50 % förderfähig, dann den Rest hier eintragen)"]
[12,"Orga.-Kosten ohne USt. - Nicht förderfähig",null,null,null,null,0]
[13,"förderfähige Qualifizierungskosten mit USt.",null,19,null,{"$f":"ROUND((E20/(1+D20/100)*D20/100),2)","v":0},0,"hier den Kapitalbedarf von z.B. förderfähigen Schulungen mit USt eintragen",null,null,null,null,null,{"$f":"ROUND((G20-O20-P20),2)","v":0},null,null,{"$f":"ROUND(((O20+P20)*0.2),2)","v":0}]
[14,"förderfähige Qualifizierungskosten ohne USt.",null,null,null,null,{"$f":"E21-F21","v":0},"hier den Kapitalbedarf von z.B. förderfähigen Schulungen eintragen, die USt-frei sind",null,null,null,null,null,0,null,null,{"$f":"ROUND(((O21+P21)*0.2),2)","v":0}]
[15,"Qualifi.kosten mit USt. - Nicht förderfähig",null,19,null,{"$f":"ROUND((E22/(1+D22/100)*D22/100),2)","v":0},{"$f":"E22-F22","v":0},"muss von der DIV-Beraterin eingetragen werden, damit die Zahl zum Antrag passt (z.B. wenn Kosten über dem Reisekostengesetz liegen, dann den Rest hier eintragen)"]
[16,"Qualifizierungskosten ohne USt. - Nicht förderfähig",null,null,null,null,0,"muss von der DIV-Beraterin eingetragen werden, damit die Zahl zum Antrag passt (z.B. wenn nur ein Teil eines Seminars der Maßnahme dient, dann den Rest hier eintragen)"]
[17,"Vorauszahlung Versicherung/Steuer (ohne USt.) (nf)",null,null,null,null,0,"nicht förderfähig"]
[18,"Erster Warenbestand (nf)",null,19,null,{"$f":"ROUND((E25/(1+D25/100)*D25/100),2)","v":0},0,"nicht förderfähig"]
[19,"Sonstiges (ohne USt.) (nf)",null,null,null,null,0,"nicht förderfähig"]
[20,"Sonstiges (mit USt.) (nf)",null,19,null,{"$f":"ROUND((E27/(1+D27/100)*D27/100),2)","v":0},0,"nicht förderfähig"]
[21,"Reserveaufschlag (mit USt.) (nf)",null,19,null,0,0,"nicht förderfähig"]
[22,"Anlaufkosten / Reserveaufschlag insgesamt            ",null,null,{"$f":"SUM(E12:E28)","v":0},{"$f":"SUM(F12:F28)","v":0},{"$f":"SUM(G12:G28)","v":0},null,null,null,null,null,null,{"$f":"SUM(N6:N28)","v":0},{"$f":"SUM(O6:O28)","v":0},{"$f":"SUM(P6:P28)","v":0},{"$f":"Q12+Q13+Q14+Q15+Q16+Q17+Q20+Q21","v":0}]
[23,"Summe Kapitalbedarf ",null,null,{"$f":"E29+E9+E8","v":0},{"$f":"F29+F9+F8","v":0},{"$f":"G29+G9+G8","v":0}]
[]
[24,"Finanzierungsplan",null,null,null,null,null,null,null,{"$f":"IFERROR('3.Investitionsbedarf 2.3.2 '!N69:O69+'4.Investitionsbedarf 2.3.1  '!Q34+'4.Investitionsbedarf 2.3.1  '!Q68+'5. Finanzierungsmittel '!Q29+'nicht förderfähig'!I120,0)","v":0},"Finanzierungsbedarf 2 + 3 FJ netto  "]
[25,"Barmittel/Guthaben",null,null,null,0,null,"Betrag muss bei über 20.000 EURO über das Formblatt \"Eigenmittelnachweis\" belegt werden."]
[26,"aus laufender EK-Bildung "]
[27,"aus dem Ertrag zu finanzierende Lohnkosten im 2. Jahr",null,null,null,{"$f":"G13-F46","v":0},null,"Der Liquiditätsplan muss zeigen, dass diese Lohnkosten aus dem Ertrag zu finanzieren sind!"]
[28,"aus dem Ertrag zu finanzierende Lohnkosten im 3. Jahr",null,null,null,{"$f":"G14-F47","v":0},null,"Der Liquiditätsplan muss zeigen, dass diese Lohnkosten aus dem Ertrag zu finanzieren sind!"]
[29,null,null,null,null,null,null,"Zeile frei ausfüllbar, z.B. Finanzierung förderfähiger Schulungen aus dem Ertrag, etc."]
[30,"Erstattung Vorsteuer (Opt. zur Regelbest.)",null,null,{"$f":"IF(LEN('1 Deckblatt BP'!A34)=4,\"pauschalierend\",\"optierend\")","v":"optierend"},{"$f":"IF(LEN('1 Deckblatt BP'!A34)=4,\"0\",F30)","v":0},null,"ggf. den Wert korrigieren, falls z.B. bei Koop. der landw. Betrieb keine Vorsteuererstattung für die Gebäudeinvestition bekommt"]
[31,"Sonstige Erlöse (Verkauf Grundstücke, o.ä.)",null,null,null,0,null,"Zeile frei überschreibbar"]
[32,"Leistungen Dritter",null,null,null,0]
[33,"Summe Eigenkapital",null,null,null,{"$f":"SUM(F33:G40)","v":0}]
[]
[34,"Übertrag Vorseite: Summe Eigenkapital",null,null,null,{"$f":"F41","v":0},null,{"$f":"IF((F51+F52)>200000,\"Achung, maximale Fördersumme von 200.000 Euro bereits überschritten\", \" \")","v":" "}]
[]
[35,"Lohnzuschuss für das 1. Jahr",null,null,null,{"$f":"IF((E12*0.6+E13*0.5+E14*0.4)<1000,0,IF(E12*0.6<24000,E12*0.6,24000))","v":0},null,"Daten in den Liquiditätsplan übernehmen"]
[36,"Lohnzuschuss für das 2. Jahr",null,null,null,{"$f":"IF((E12*0.6+E13*0.5+E14*0.4)<1000,0,IF(E13*0.5<20000,E13*0.5,20000))","v":0},null,"Daten in den Liquiditätsplan übernehmen"]
[37,"Lohnzuschuss für das 3. Jahr",null,null,null,{"$f":"IF((E12*0.6+E13*0.5+E14*0.4)<1000,0,IF(E14*0.4<16000,E14*0.4,16000))","v":0},null,"Daten in den Liquiditätsplan übernehmen",null,null,null,null,null,"Sonst. öffentl. Förderung im Förderjahr (FJ)"]
[38,"Zuschuss Orga.-Kosten",null,null,null,{"$f":"IFERROR(IF((G15+G16+G17)*0.5<1000,0,IF((G15+G16+G17)*0.5<25000,(G15+G16+G17)*0.5,25000)),\"\")","v":""},null,"Daten in den Liquiditätsplan übernehmen, auf die Verteilung (ggf. auch im 2. Jahr) achten."]
[39,"Zuschuss Qualifizierungskosten",null,null,null,{"$f":"IF((G20+G21)*0.8<200,0,IF((G20+G21)*0.8<1000,(G20+G21)*0.8,1000))","v":0},null,null,null,null,null,null,null,"1. FJ","2 FJ","3 FJ"]
[40,"Sonst. öffentl. Förderung",null,null,null,null,null,null,null,null,null,null,null,{"$f":"ROUND((G50-O50-P50),2)","v":0}]
[41,"Möglicher Zuschuss nach 2.3.1 ",null,null,null,{"$f":"'4.Investitionsbedarf 2.3.1  '!H35+'4.Investitionsbedarf 2.3.1  '!H69","v":0}]
[42,"Möglicher Zuschuss nach 2.3.2",null,null,null,{"$f":"'3.Investitionsbedarf 2.3.2 '!G72","v":0}]
[43,"Summe Zuschüsse",null,null,null,{"$f":"SUM(F45:G52)","v":0}]
[]
[44,"Fremdkapitalaufnahme für das Vorhaben",null,null,null,null,null,"FK-Höhe muss über das Formblatt \"Kreditbereitschaftserklärung\" oder einen Kreditvertrag belegt werden."]
[null,null,"Darlehenssumme in EURO"]
[45,"Darlehen 1",{"$f":"E30-F41-F53-C58-C59-C60","v":0}]
[46,"Darlehen 2"]
[47,"Darlehen 3"]
[48,"Darlehen 4"]
[49,"Summe",{"$f":"SUM(C57:C60)","v":0}]

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[null,"Erfassung der Gesamtkreditbelastung zur Sicherung der Finanzierbarkeit im Gesamtkontext Betrieb/Familie",null,null,null,null,null,null,null,null,null,null,null,null,null,"Unternehmen: ",{"$f":"'1 Deckblatt BP'!B10","v":"a"},null,null,null,null,null,null,null,null,null,null,null,null,"Unternehmen: ",{"$f":"Q1","v":"a"},null,null,null,null,null,null,null,"Unternehmen: ",{"$f":"Q1","v":"a"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Unternehmernummer: ",{"$f":"'1 Deckblatt BP'!F12","v":0},null,null,null,null,null,null,null,null,null,null,null,null,"Unternehmernummer: ",{"$f":"Q2","v":0},null,null,null,null,null,null,null,"Unternehmernummer: ",{"$f":"Q2","v":0}]
[null," Kredite und Kapitaldienst",null,null,null,null,null,null,null,null,null,5,"Zahl der Jahre zwischen Ist und Ziel",null,null,"Datum: ",{"$f":"'1 Deckblatt BP'!C36","v":"00:00:00"},null,null,null,null,"Entwicklung der Darlehensstände / des Kapitaldienstes",null,null,null,null,null,null,null,"Datum: ",{"$f":"Q3","v":"00:00:00"},null,null,null,null,null,null,null,"Datum: ",{"$f":"Q3","v":"00:00:00"}]
[]
[null,null,"  Bank und Kto.- Nr.","Beginn","Evtl.","Falls","Nenn-","Zins-","Tilg-","Falls Annuit.-",{"$f":"'1 Deckblatt BP'!C36","v":"00:00:00"},{"$f":"DATE(YEAR(K5)+L3+1,MONTH(A3),DAY(A3))","v":"1905-12-31"},{"$f":"K5","v":"00:00:00"},null,{"$f":"L5","v":"1905-12-31"},null,null,"Bilanz Buchf.:",null,null,null,null,0]
[null,"Nr.",null,"neues","P","Annu.-","betrag","satz","ung","Darlehen:",null,null,null,null,null,null,null,"2017-06-30"]
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[null,"Kr.","Jahr der Kreditaufnahme","Jahr:","M"," => a","EURO","%","%","EURO","EURO","EURO","EURO","EURO","EURO","EURO",null,"EURO",null,null,"Valuta","Zins","Tilgung","Valuta","Zins","Tilgung","Valuta","Zins","Tilgung","Valuta","Zins","Tilgung","Valuta","Zins","Tilgung","Valuta","Zins","Tilgung","Valuta","Zins","Tilgung"]
[null,"Vorhandene Verbindlichkeiten"]
[null,null,null,null,null,null,null,null,null,"Verbindlichkeiten aus Lieferungen und Leistungen, Wechsel, sonst. Verbindlichkeiten =>",{"$f":"R10","v":0},{"$f":"K10","v":0},null,null,null,null,null,null,null,null,"EURO","EURO","EURO","EURO","EURO","EURO","EURO","EURO","EURO","EURO","EURO","EURO","EURO","EURO","EURO","EURO","EURO","EURO","EURO","EURO","EURO"]
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[null,"Neue Verbindlichkeiten (Zeile 12-15: für das beantragte DIV-Vorhaben; Zeile 16-18: sonstige neue Kredite (Wohnhaus-, Schweinestallbau, etc.))"]
[null,12,{"$f":"'5. Finanzierungsmittel '!B57","v":"Darlehen 1"},{"$f":"$K$5","v":"00:00:00"},null,null,{"$f":"'5. Finanzierungsmittel '!C57","v":0},null,null,null,{"$f":"G23","v":0},0,0,{"$f":"IF(K23=0,0,IF(K23<0,-I23*G23/100,IF(G23*I23/100>K23,K23,IF(J23-M23>K23,K23,IF(J23>0,J23-M23,G23*I23/100)))))","v":0},0,0,null,null,null,null,{"$f":"IF(D23-$U$7=0,G23,0)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,13,{"$f":"'5. Finanzierungsmittel '!B58","v":"Darlehen 2"},{"$f":"$K$5","v":"00:00:00"},null,null,{"$f":"'5. Finanzierungsmittel '!C58","v":0},null,null,null,0,0,0,0,0,0,null,null,null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,14,{"$f":"'5. Finanzierungsmittel '!B59","v":"Darlehen 3"},"00:00:00",null,null,{"$f":"'5. Finanzierungsmittel '!C59","v":0},null,null,null,0,0,0,0,0,0,null,null,null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,15,{"$f":"'5. Finanzierungsmittel '!B60","v":"Darlehen 4"},"00:00:00",null,null,{"$f":"'5. Finanzierungsmittel '!C60","v":0},null,null,null,0,0,0,0,0,0,null,null,null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,16,"Darlehen AFP-Förderung","00:00:00",null,null,null,null,null,null,0,0,0,0,0,0,null,null,null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,17,"Weitere Darlehen ","00:00:00",null,null,null,null,null,null,0,0,0,0,0,0,null,null,null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,18,"Weitere Darlehen","00:00:00",null,null,null,null,null,null,0,0,0,0,0,0,null,null,null,null,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[]
[null,null," Kredite für landw. Unternehmen ",null,null,null," - Alte Kredite",null,null,null,{"$f":"SUM(K11:K21)-K32-K34-K35","v":0},{"$f":"SUM(L11:L29)-L32-L34-L35","v":0},{"$f":"SUM(M10,M11:M21)-M32-M34-M35","v":0},{"$f":"SUM(N10,N11:N21)-N32-N34-N35","v":0},{"$f":"SUM(O10,O11:O29)-O32-O34-O35","v":0},{"$f":"SUM(P10,P11:P29)-P32-P34-P35","v":0},null,{"$f":"SUM(R10:R21)","v":0},null,null,"Erläuterungen:",null,null,"Erläuterungen:",null,null,"Erläuterungen:",null,null,"Erläuterungen:",null,null,"Erläuterungen:",null,null,"Erläuterungen:",null,null,"Erläuterungen:"]
[null,null,null,null,null,null," - Neue Kredite",null,null,null,null,{"$f":"SUMIF($E23:E$29,\"\",L23:L29)","v":0},null,null,{"$f":"SUMIF(E23:E29,\"\",O23:O29)","v":0},{"$f":"SUMIF(E23:E29,\"\",P23:P29)","v":0}]
[]
[null,"P"," Private Kredite (z.B. für Wohnhaus)",null,null,null,null,null,null,null,{"$f":"SUMIF(E$11:E29,\"P\",K11:K29)","v":0},{"$f":"SUMIF(E11:E29,\"P\",L11:L29)","v":0},{"$f":"SUMIF(E11:E29,\"P\",M11:M29)","v":0},{"$f":"SUMIF($E$11:E29,\"P\",N11:N29)","v":0},{"$f":"SUMIF(E11:E29,\"P\",O11:O29)","v":0},{"$f":"SUMIF(E11:E29,\"P\",P11:P29)","v":0},null,{"$f":"SUMIF($E$11:E29,\"P\",R11:R29)","v":0}]
[null,"M"," Kredite aus Vermietung/Verp. und Gewerbe",null,null,null,null,null,null,null,{"$f":"SUMIF(E11:E21,\"M\",K11:K21)","v":0},{"$f":"SUMIF(E$11:E29,\"M\",L11:L29)","v":0},{"$f":"SUMIF(E11:E21,\"M\",M11:M21)","v":0},{"$f":"SUMIF($E$11:E22,\"M\",N11:N21)","v":0},{"$f":"SUMIF(E11:E29,\"M\",O11:O29)","v":0},{"$f":"SUMIF(E11:E29,\"M\",P11:P29)","v":0},null,{"$f":"SUMIF($E$11:E29,\"M\",R11:R29)","v":0}]
[]
[null,"Se"," Kredite und Kapitaldienst insgesamt",null,null,null,null,null,null,null,{"$f":"SUM(K31:K35)","v":0},{"$f":"SUM(L31:L35)","v":0},{"$f":"SUM(M31:N35)","v":0},null,{"$f":"SUM(O31:P35)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Zinsen lt. letztem Buchführungsabschluß abzügl. Zinsverbill.",null,null,null,null,{"$f":"SUM(U11:U37)","v":0},{"$f":"SUM(W11:W37)+SUM(V11:V37)","v":0},null,{"$f":"SUM(X11:X37)","v":0},{"$f":"SUM(Z11:Z37)+SUM(Y11:Y37)","v":0},null,{"$f":"SUM(AA11:AA37)","v":0},{"$f":"SUM(AC11:AC37)+SUM(AB11:AB37)","v":0},null,{"$f":"SUM(AD11:AD37)","v":0},{"$f":"SUM(AF11:AF37)+SUM(AE11:AE37)","v":0},null,{"$f":"SUM(AG11:AG37)","v":0},{"$f":"SUM(AI11:AI37)+SUM(AH11:AH37)","v":0},null,{"$f":"SUM(AJ11:AJ37)","v":0},{"$f":"SUM(AL11:AL37)+SUM(AK11:AK37)","v":0},null,{"$f":"SUM(AM11:AM37)","v":0},{"$f":"SUM(AO11:AO37)+SUM(AN11:AN37)","v":0}]
[]
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[null,"Unternehmen: ",{"$f":"'1 Deckblatt BP'!B10","v":"a"}]
[null,"Unternehmernummer: ",{"$f":"'1 Deckblatt BP'!F12","v":0}]
[null,"Datum: ",{"$f":"'1 Deckblatt BP'!C36:F36","v":"00:00:00"}]
["4. Wirtschaftlichkeitsberechnung  (Nettowerte eintragen)"]
[null,"4.1 Feste Kosten"]
[]
[null,null,"EURO pro Jahr"]
[1,"4.1.1 Festkosten Übertrag aus den Vorseiten (Kapitalkosten)"]
[2,"Abschreibung bauliche Maßnahmen/Techn. Ausstattung / Geräte (Seite Inv.bedarf 2.3.2)",{"$f":"'3.Investitionsbedarf 2.3.2 '!L28+'3.Investitionsbedarf 2.3.2 '!L46","v":0}]
[3,"Abschreibung Einrichtung und Ausstattung/Marketing/Sachausgaben\n(Seite Inv.bedarf 2.3.1)",{"$f":"'4.Investitionsbedarf 2.3.1  '!M34","v":0}]
[4,"Instandhaltung                                                                  \n(Seite Inv.bedarf 2.3.1 und Inv.bedarf 2.3.2)",{"$f":"'3.Investitionsbedarf 2.3.2 '!L29+'3.Investitionsbedarf 2.3.2 '!L47+'4.Investitionsbedarf 2.3.1  '!M35","v":0}]
[5,"Zinsen für Fremdkapital neu\n(Zinszahlung im Zieljahr)",{"$f":"'6.KrediteKap.dienst '!O23+'6.KrediteKap.dienst '!O24+'6.KrediteKap.dienst '!O25+'6.KrediteKap.dienst '!O26","v":0}]
[6,"Summe Abschreibung / Instandhaltung / Finanzierung",{"$f":"SUM(C9:C12)","v":0}]
[]
[7,"4.1.2 Sonstige feste Kosten (keine Doppelnennung zu 2.3.1 und 2.3.2)"]
[8,"Abschreibung vorhandene Gebäude des DIV-Betriebszweiges "]
[9,"Abschreibung vorhandene Masch./Geräte des DIV-Betriebszweiges"]
[10,"Instandhaltung  vorhandene Gebäude des DIV-Betriebszweiges"]
[11,"Instandhaltung vorhandene Masch./Geräte des DIV-Betriebszweiges"]
[12,"Zinsen, Tilgung der bestehenden, dem DIV-Vorhaben zuzurechnenden Kredite ",{"$f":"IF(LEN('6.KrediteKap.dienst '!S11)=4,\"0\",'6.KrediteKap.dienst '!M11+'6.KrediteKap.dienst '!N11)+IF(LEN('6.KrediteKap.dienst '!S12)=4,\"0\",'6.KrediteKap.dienst '!M12+'6.KrediteKap.dienst '!N12)+IF(LEN('6.KrediteKap.dienst '!S13)=4,\"0\",'6.KrediteKap.dienst '!M13+'6.KrediteKap.dienst '!N13)+IF(LEN('6.KrediteKap.dienst '!S14)=4,\"0\",'6.KrediteKap.dienst '!M14+'6.KrediteKap.dienst '!N14)+IF(LEN('6.KrediteKap.dienst '!S15)=4,\"0\",'6.KrediteKap.dienst '!M15+'6.KrediteKap.dienst '!N15)+IF(LEN('6.KrediteKap.dienst '!S16)=4,\"0\",'6.KrediteKap.dienst '!M16+'6.KrediteKap.dienst '!N16)+IF(LEN('6.KrediteKap.dienst '!S17)=4,\"0\",'6.KrediteKap.dienst '!M17+'6.KrediteKap.dienst '!N17)+IF(LEN('6.KrediteKap.dienst '!S18)=4,\"0\",'6.KrediteKap.dienst '!M18+'6.KrediteKap.dienst '!N18)+IF(LEN('6.KrediteKap.dienst '!S19)=4,\"0\",'6.KrediteKap.dienst '!M19+'6.KrediteKap.dienst '!N19)+IF(LEN('6.KrediteKap.dienst '!S20)=4,\"0\",'6.KrediteKap.dienst '!M20+'6.KrediteKap.dienst '!N20)+IF(LEN('6.KrediteKap.dienst '!S21)=4,\"0\",'6.KrediteKap.dienst '!M21+'6.KrediteKap.dienst '!N21)","v":0}]
[13,"Löhne fest angestellte Fremd-AK im IST"]
[14,"Löhne fest angestellter Fremd-AK - Neueinstellungen"]
[15,"Werbung (jährlich wiederkehrend)"]
[16,"Versicherungen + Steuern"]
[17,"Gebühren, Beiträge (z.B. Müllabfuhr) - Ist + Zuschlag für die Erweiterung"]
[18,"Miete / Pacht"]
[19,"Buchführung, KFZ, Telefon"]
[20,"Sonstige Fixkosten"]
[21]
[22]
[23]
[24]
[25,"Summe sonstige feste Kosten",{"$f":"SUM(C16:C32)","v":0}]
[]
[26,"4.1.3 Feste Kosten insgesamt"]
[27,"Feste Kosten insgesamt\n(Zeile 7 + Zeile 25)",{"$f":"C33+C13","v":0}]
[]
[null,null,"(Fortsetzung nächste Seite)"]

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[null,null,null,null,"Unternehmen: ",{"$f":"'1 Deckblatt BP'!B10","v":"a"}]
["(Fortsetzung Wirtschaftlichkeit)",null,null,null,"Unternehmernummer: ",{"$f":"'1 Deckblatt BP'!F12","v":0}]
[null,null,null,null,"Datum: ",{"$f":"'1 Deckblatt BP'!C36","v":"00:00:00"}]
[]
["4.2 Veränderlichen Kosten "]
[]
[null,null,null,"Kosten je Vorgang","Anzahl bzw. Vorgänge je Jahr","Kosten insgesamt"]
[null,null,null,"EURO",null,"EURO/Jahr"]
[1,"4.2.1 Materialkosten"]
[2,"Wareneinsatz",null,null,null,{"$f":"ROUND((D10*E10),2)","v":0}]
[3,null,null,null,null,{"$f":"ROUND((D11*E11),2)","v":0}]
[4,null,null,null,null,0]
[5,null,null,null,null,0]
[6,null,null,null,null,0]
[7,null,null,null,null,0]
[8,null,null,null,null,0]
[9,null,null,null,null,0]
[10,null,null,null,null,0]
[11,null,null,null,null,0]
[12,null,null,null,null,0]
[13,null,null,null,null,0]
[14,"Summe Materialkosten",null,null,null,{"$f":"SUM(F10:F21)","v":0}]
[]
[15,"4.2.2 Betriebskosten"]
[16,"Löhne (Aushilfen) - IST"]
[17,"Löhne (Aushilfen) - Neueinstellungen"]
[18,"Werbung (nicht jährlich wiederkehrend)"]
[19,"Energie wie Strom, Wasser, Heizung, etc. (Ist + Zuschlag Ziel)"]
[20,"Hilfsstoffe (IST + Zuschlag)"]
[21,"Bürobedarf"]
[22,"Qualifizierungsmaßnahmen"]
[23,"Bereitstellung / Organisation"]
[24]
[25]
[26]
[27]
[28]
[29]
[30]
[31,"Summe Betriebskosten",null,null,null,{"$f":"SUM(F25:F39)","v":0}]
[]
[32,"4.2.3 Veränderliche Kosten insgesamt"]
[33,"Veränderliche Kosten insgesamt                                                                        (Zeile 14 + Zeile 28)",null,null,null,{"$f":"F40+F22","v":0}]
[]
[null,null,null,null,null,"(Fortsetzung nächste Seite)"]

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[null,null,null,null,"Unternehmen: ",{"$f":"'1 Deckblatt BP'!B10","v":"a"}]
["(Fortsetzung Wirtschaftlichkeit)",null,null,null,"Unternehmernummer: ",{"$f":"'1 Deckblatt BP'!F12","v":0}]
[null,"4.3 Einkommensbeitrag",null,null,"Datum: ",{"$f":"'1 Deckblatt BP'!C36","v":"00:00:00"}]
[]
[null,"Produkt","Einheit/Zahl\n(Pferd, Bett)","Preis je Einheit\nEURO","Anzahl bzw.  Vorgänge je Jahr","EURO pro Jahr"]
[1,"Einnahmen aus der Maßnahme"]
[2,null,null,null,null,{"$f":"ROUND((C7*D7*E7),2)","v":0}]
[3,null,null,null,null,{"$f":"ROUND((C8*D8*E8),2)","v":0}]
[4,null,null,null,null,0]
[5,null,null,null,null,0]
[6,null,null,null,null,0]
[7,null,null,null,null,0]
[8,null,null,null,null,0]
[9,null,null,null,null,0]
[10,null,null,null,null,0]
[11,null,null,null,null,0]
[12,"Einnahmen aus der Maßnahme insgesamt",null,null,null,{"$f":"SUM(F7:F16)","v":0}]
[]
[13,"Feste Kosten insgesamt",null,null,null,{"$f":"'7. Feste Kosten '!C36","v":0}]
[14,"Veränderliche Kosten insgesamt",null,null,null,{"$f":"'8. Veränderl. Kosten '!F43","v":0}]
[15,"Einkommensbeitrag insgesamt",null,null,null,{"$f":"F17-F19-F20","v":0}]
[]
[16,"4.4 Gewinnschwelle / Break Even Point"]
[null,null,null,null,null,"EURO"]
[17,"Bezeichnung der Einheit",null,"Öffnungstage"]
[18,"Anzahl der Einheiten"]
[19,"Deckungsbeitrag pro Einheit     ",null,{"$f":"D25","v":"Öffnungstage"},null,{"$f":"IF(ISERROR((F17-F20)/D26),0,(F17-F20)/D26)","v":0}]
[]
[20,"Gewinnschwelle                                                     ",null,"Gewinn entsteht ab ..ten"]
[21,"Feste Kosten : Deck.beitrag je Einheit",null,{"$f":"D25","v":"Öffnungstage"},null,{"$f":"IF(ISERROR(F19/F27),0,F19/F27)","v":0}]
[null,null,null,"pro Jahr"]
[]
["Hinweis auf einkommenswirksame Synergieeffekte (ggf. in gesonderter Maßnahmebeschreibung näher erläutern)"]

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[null,null,null,null,"Unternehmen: ",{"$f":"'1 Deckblatt BP'!B10","v":"a"}]
[null,null,null,null,"Unternehmernummer: ",{"$f":"'1 Deckblatt BP'!F12","v":0}]
[null,null,null,null,"Datum: ",{"$f":"'1 Deckblatt BP'!C36","v":"00:00:00"}]
[]
["5. Erfolgskennzahlen des Projekts im Überblick"]
[]
[1,"5.1 Entlohnung der eingesetzten Arbeitsstunde"]
[2,null,null,null,null,"EURO"]
[3,"Nicht entlohnte Familienarbeits-\nstunden pro Jahr insg.:",null,"Entlohnung pro Std.                             ",null,{"$f":"IF(ISERROR('9. Einkommensbeitrag '!F21/'10. Erfolgskennzahlen(IK)  '!C9),\"-\",'9. Einkommensbeitrag '!F21/'10. Erfolgskennzahlen(IK)  '!C9)","v":"-"}]
[]
[4,"5.2 Kalkulatorischer Gewinn "]
[5,"Einkommensbeitrag (Seite Einkommensbeitrag Nr. 15)",null,null,null,{"$f":"'9. Einkommensbeitrag '!F21","v":0}]
[6,"Lohnansatz Familienarbeitskräfte ",null,null,null,{"$f":"ROUND((C14*C9),2)","v":0}]
[7,"EURO pro Std.:",null,"Stunden insg.:",{"$f":"C9","v":0}]
[8,"kalkulatorischer Gewinn     ",null,null,null,{"$f":"ROUND((F12-F13),2)","v":0}]
[]
[9,"5.3 Geldüberschuss (Liquidität)"]
[10,"Einkommensbeitrag                                           ",null,null,null,{"$f":"F12","v":0}]
[11,"Abschreibungen Gebäude/Technik insgesamt (Ist + neue Investition)          ",null,null,null,{"$f":"'7. Feste Kosten '!C9+'7. Feste Kosten '!C10+'7. Feste Kosten '!C16+'7. Feste Kosten '!C17","v":0}]
[13,"Tilgung",null,null,null,{"$f":"'6.KrediteKap.dienst '!P23+'6.KrediteKap.dienst '!P24+'6.KrediteKap.dienst '!P25+'6.KrediteKap.dienst '!P26","v":0}]
[14,"Geldüberschuss                 ",null,null,null,{"$f":"F18+F19-F20","v":0}]
[]
[15,"5.4 Entlohnung des eingesetzten Kapitals (Deckungsbeitrag)"]
[16,"Einnahmen  - veränderliche Kosten insgesamt",null,null,null,{"$f":"'9. Einkommensbeitrag '!F17-'9. Einkommensbeitrag '!F20","v":0}]
[]
[]
[17,"5.5 Amortisationsdauer"]
[18,"Investitionen insgesamt                                   kalkulatorischer Gewinn + AfA"," = Amortisationsdauer ",null,null,"  Jahre"]
[null,null,null,null,{"$f":"'5. Finanzierungsmittel '!G8+'5. Finanzierungsmittel '!G9","v":0},{"$f":"IF(E29/(F15+F19)>0,E29/(F15+F19),\"unendlich\")","v":{"$error":"#DIV/0!"}}]

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[null,"Liquiditätsplan",null,"Unternehmen: ",{"$f":"'1 Deckblatt BP'!B10","v":"a"}]
[null,null,null,"Unternehmernummer: ",{"$f":"'1 Deckblatt BP'!F12","v":0}]
[null,null,null,"Datum: ",{"$f":"'1 Deckblatt BP'!C36","v":"00:00:00"}]
[]
[null,"Durchschnitt Soll im","1. Jahr","2. Jahr","3. Jahr"]
[null,"Liquide Mittel"]
[null,"Kassenbestand"]
[null,"Bankguthaben",{"$f":"H8","v":0},null,null,null,null,{"$f":"'5. Finanzierungsmittel '!F33","v":0},"Barmittel/Guthaben aus Datenblatt 5. Finanzierungsmittel (Zelle F33)"]
[null,"Summe",{"$f":"SUM(C7:C8)","v":0},{"$f":"SUM(D7:D8)","v":0},{"$f":"SUM(E7:E8)","v":0}]
[null,null,null,null,null,null,null,null,"1. Jahr ","2. Jahr ","3. Jahr "]
[null,"Einnahmen",null,null,null,null,null,null,70,80,100,"prozentualer Anteil an den Einnahmen aus der Maßnahme insgesamt zur Ermittlung der Umsatzerlöse 1. bis 3. Jahr"]
[null,"Umsatzerlöse",{"$f":"ROUND(($H$12*I11/100),2)","v":0},{"$f":"ROUND(($H$12*J11/100),2)","v":0},0,null,null,{"$f":"'9. Einkommensbeitrag '!F17","v":0},"Einnahmen aus der Maßnahme insgesamt aus Datenblatt 9. Einkommensbeitrag (Zelle F17)"]
[null,"Darlehen",{"$f":"H13","v":0},null,null,null,null,{"$f":"'5. Finanzierungsmittel '!C61","v":0},"Summe Fremdkapitalaufnahme für das Vorhaben aus Datenblatt 5. Finanzierungsmittel (Zelle C61)"]
[null,"Privateinzahlungen"]
[null,"staatliche Zuschüsse",{"$f":"('3.Investitionsbedarf 2.3.2 '!M28+'3.Investitionsbedarf 2.3.2 '!M46+'3.Investitionsbedarf 2.3.2 '!M59)*0.2+('4.Investitionsbedarf 2.3.1  '!N34*0.25)+('4.Investitionsbedarf 2.3.1  '!N67*0.5)+('5. Finanzierungsmittel '!N12*0.6)+('5. Finanzierungsmittel '!N15+'5. Finanzierungsmittel '!N16+'5. Finanzierungsmittel '!N17)*0.5+('5. Finanzierungsmittel '!N20+'5. Finanzierungsmittel '!N21)*0.8+'5. Finanzierungsmittel '!N50","v":0},{"$f":"('3.Investitionsbedarf 2.3.2 '!N28+'3.Investitionsbedarf 2.3.2 '!N46+'3.Investitionsbedarf 2.3.2 '!N59)*0.2+('4.Investitionsbedarf 2.3.1  '!O34*0.25)+('4.Investitionsbedarf 2.3.1  '!O67*0.5)+('5. Finanzierungsmittel '!O13*0.5)+('5. Finanzierungsmittel '!O15+'5. Finanzierungsmittel '!O16+'5. Finanzierungsmittel '!O17)*0.5+('5. Finanzierungsmittel '!O20+'5. Finanzierungsmittel '!O21)*0.8+'5. Finanzierungsmittel '!O50","v":0},{"$f":"('3.Investitionsbedarf 2.3.2 '!O28+'3.Investitionsbedarf 2.3.2 '!O46+'3.Investitionsbedarf 2.3.2 '!O59)*0.2+('4.Investitionsbedarf 2.3.1  '!P34*0.25)+('4.Investitionsbedarf 2.3.1  '!P67*0.5)+('5. Finanzierungsmittel '!P14*0.4)+('5. Finanzierungsmittel '!P15+'5. Finanzierungsmittel '!P16+'5. Finanzierungsmittel '!P17)*0.5+('5. Finanzierungsmittel '!P20+'5. Finanzierungsmittel '!P21)*0.8+'5. Finanzierungsmittel '!P50","v":0},null,null,{"$f":"'5. Finanzierungsmittel '!F53","v":0},"Summe Zuschüsse aus Datenblatt 5. Finanzierungsmittel (Zelle F53)"]
[null,"Sonstige Einnahmen (z.B. USt. Erstattung) ",null,null,null,null,null,{"$f":"'5. Finanzierungsmittel '!F38","v":0},"Erstattung Vorsteuer (Opt. zur Regelbest.) aus Datenblatt 5. Finanzierungsmittel (Zelle F38)"]
[null,"Summe verfügbare Mittel",{"$f":"SUM(C12:C16)","v":0},{"$f":"SUM(D12:D16)","v":0},{"$f":"SUM(E12:E16)","v":0}]
[null,null,null,null,null,null,null,null,"1. Jahr ","2. Jahr ","3. Jahr "]
[null,"Ausgaben",null,null,null,null,null,null,70,80,100,"prozentualer Anteil an der Summe Materialkosten zur Ermittlung des Wareneinsatzes 1. bis 3. Jahr"]
[null,"Wareneinsatz",{"$f":"ROUND(($H$20*I19/100),2)","v":0},{"$f":"ROUND(($H$20*J19/100),2)","v":0},{"$f":"ROUND(($H$229*K19/100),2)","v":0},null,null,{"$f":"'8. Veränderl. Kosten '!F22","v":0},"Summe Materialkosten aus dem Datenblatt 8. Veränderl. Kosten (Zelle F22)"]
[null,"Personalkosten (Löhne, Gehälter, Sozialabgaben)",{"$f":"'5. Finanzierungsmittel '!G12+'7. Feste Kosten '!C21+'7. Feste Kosten '!C22+'8. Veränderl. Kosten '!F25+'8. Veränderl. Kosten '!F26","v":0},{"$f":"IF('1 Deckblatt BP'!F30>1,'5. Finanzierungsmittel '!G13+'7. Feste Kosten '!C21+'7. Feste Kosten '!C22+'8. Veränderl. Kosten '!F25+'8. Veränderl. Kosten '!F26,'5. Finanzierungsmittel '!G13)","v":0},{"$f":"IF('1 Deckblatt BP'!F30>2, '5. Finanzierungsmittel '!G14+'7. Feste Kosten '!C21+'7. Feste Kosten '!C22+'8. Veränderl. Kosten '!F25+'8. Veränderl. Kosten '!F26,'5. Finanzierungsmittel '!G14)","v":0},null,null,{"$f":"'5. Finanzierungsmittel '!G12+'5. Finanzierungsmittel '!G13+'5. Finanzierungsmittel '!G14+'7. Feste Kosten '!C21+'7. Feste Kosten '!C22+'8. Veränderl. Kosten '!F25+'8. Veränderl. Kosten '!F26","v":0},"förderfähige Löhne aus Datenblatt 5. Finanzierungsmittel (Zellen G12-14) + Löhne fest angestellte Fremd-AK aus Datenblatt 7. Feste Kosten (Zellen C21-22) + Löhne (Aushilfen) aus 8. Veränderl. Kosten (Zellen F25-26)"]
[null,"Werbung",{"$f":"H22","v":0},{"$f":"H22","v":0},{"$f":"H22","v":0},null,null,{"$f":"'7. Feste Kosten '!C23+'8. Veränderl. Kosten '!F27","v":0},"Werbung aus Datenblatt 7. Feste Kosten (Zelle C23) + 8. Veränderl. Kosten (Zelle F27)"]
[null,"Investitionen",{"$f":"H23","v":0},null,null,null,null,{"$f":"'5. Finanzierungsmittel '!E30","v":0},"Summe Kapitalbedarf aus Datenblatt 5. Finanzierungsmittel (Zelle E30) "]
[null,"Energie wie Strom, Wasser, Heizung, etc.",{"$f":"H24","v":0},{"$f":"H24","v":0},{"$f":"H24","v":0},null,null,{"$f":"'8. Veränderl. Kosten '!F28","v":0},"Energie aus Datenblatt 8. Veränderl. Kosten (Zelle F28)"]
[null,"Steuern + Versicherungen",0,0,0,null,null,{"$f":"'7. Feste Kosten '!C24","v":0},"Versicherungen + Steuern aus Datenblatt 7. Feste Kosten (Zelle C24)"]
[null,"Gebühren, Beiträge",0,0,0,null,null,{"$f":"'7. Feste Kosten '!C26","v":0},"Gebühren, Beiträge aus Datenblatt 7. Feste Kosten (Zelle C25)"]
[null,"Miete / Pacht",0,0,0,null,null,{"$f":"'7. Feste Kosten '!C25","v":0},"Miete / Pacht aus Datenblatt 7. Feste Kosten (Zelle C26)"]
[null,"Buchführung, KFZ, Telefon",0,0,0,null,null,null,"Buchführung, KFZ, Telefon aus Datenblatt 7. Feste Kosten (Zelle C27)"]
[null,"Sonstige feste Kosten",0,0,0,null,null,{"$f":"'7. Feste Kosten '!C28+'7. Feste Kosten '!C29+'7. Feste Kosten '!C30+'7. Feste Kosten '!C31+'7. Feste Kosten '!C32","v":0},{"$f":"'7. Feste Kosten '!B28&\", \"&'7. Feste Kosten '!B29&\", \"&'7. Feste Kosten '!B30&\", \"&'7. Feste Kosten '!B31&\", \"&'7. Feste Kosten '!B32 &\" aus Datenblatt 7. Feste Kosten (Zellen C29-32)\"","v":"Sonstige Fixkosten, , , ,  aus Datenblatt 7. Feste Kosten (Zellen C29-32)"}]
[null,"Hilfsstoffe (IST + Zuschlag)",0,0,0,null,null,{"$f":"'8. Veränderl. Kosten '!F29","v":0},"Hilfsstoffe aus Datenblatt 8. Veränderl. Kosten (Zelle F29)"]
[null,"Bürobedarf",0,0,0,null,null,{"$f":"'8. Veränderl. Kosten '!F30","v":0},"Bürobedarf aus Datenblatt 8. Veränderl. Kosten (Zelle F30)"]
[null,"Qualifizierungsmaßnahmen",0,0,0,null,null,{"$f":"'8. Veränderl. Kosten '!F31","v":0},"Qualifizierungsmaßnahmen aus Datenblatt 8. Veränderl. Kosten (Zelle F31)"]
[null,"Bereitstellung / Organisation",0,0,0,null,null,{"$f":"'8. Veränderl. Kosten '!F32","v":0},"Bereitstellung / Organisation 8. Veränderl. Kosten (Zelle F32)"]
[null,"Sonstige variable Kosten",0,0,0,null,null,{"$f":"'8. Veränderl. Kosten '!F33+'8. Veränderl. Kosten '!F34+'8. Veränderl. Kosten '!F35+'8. Veränderl. Kosten '!F36+'8. Veränderl. Kosten '!F37+'8. Veränderl. Kosten '!F38+'8. Veränderl. Kosten '!F39","v":0},{"$f":"'8. Veränderl. Kosten '!B33&\", \"&'8. Veränderl. Kosten '!B34&\", \"&'8. Veränderl. Kosten '!B35&\", \"&'8. Veränderl. Kosten '!B36&\", \"&'8. Veränderl. Kosten '!B37&\", \"&'8. Veränderl. Kosten '!B38&\", \"&'8. Veränderl. Kosten '!B39&\" aus Datenblatt 8. Veränderl. Kosten (Zellen F33-39)\"","v":", , , , , ,  aus Datenblatt 8. Veränderl. Kosten (Zellen F33-39)"}]
[null,"Abschreibung, Instandhaltung",0,0,0,null,null,{"$f":"'7. Feste Kosten '!C9+'7. Feste Kosten '!C10+'7. Feste Kosten '!C11+'7. Feste Kosten '!C16+'7. Feste Kosten '!C17+'7. Feste Kosten '!C18+'7. Feste Kosten '!C19","v":0},"Summe Abschreibung / Instandhaltung + Vorhandenes des DIV-Betriebszweiges aus Datenblatt 7. Feste Kosten (Zellen C9-11, 16-19) "]
[null,"Zinsen, Tilgung",0,0,0,null,null,{"$f":"SUM('6.KrediteKap.dienst '!V23:W26)+SUM('6.KrediteKap.dienst '!Y23:Z26)+SUM('6.KrediteKap.dienst '!AB23:AC26)+'7. Feste Kosten '!C20","v":0},"1. - 3. Jahr Zins und Tilgung Neue Verbindlichkeiten für das beantragte DIV-Vorhaben aus Datenblatt 6.KrediteKap.dienst (Zellen V23-W26, Y23-Z26, AB23-AC26) + Zinsen der bestehenden, dem DIV-Vorhaben zuzurechnenden Kredite aus Datenblatt 7. Feste Kosten (Zelle C20) "]
[null,"Privatentnahmen",null,null,null,null,null,{"$f":"'10. Erfolgskennzahlen(IK)  '!F13","v":0},"Lohnansatz Familienarbeitskräfte aus Datenblatt 10. Erfolgskennzahlen(IK) (Zelle F13)"]
[null,"Summe Ausgaben",{"$f":"SUM(C20:C37)","v":0},{"$f":"SUM(D20:D37)","v":0},{"$f":"SUM(E20:E37)","v":0}]
[]
[null,"Über-/Unterdeckung pro Jahr",{"$f":"C9+C17-C38","v":0},{"$f":"D9+D17-D38","v":0},{"$f":"E9+E17-E38","v":0}]
[null,"Saldo Vorjahr",null,{"$f":"C43","v":0},{"$f":"D43","v":0}]
[null,"Ausgleich durch Kontokorrentkredit (Betriebsmittelkredit)"]
[null,"Liquidität",{"$f":"C40+C42","v":0},{"$f":"D40+D41+D42","v":0},{"$f":"E40+E41+E42","v":0}]

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[null,null,null,null,null,"Unternehmen: ",{"$f":"'1 Deckblatt BP'!B10","v":"a"},null,null,"01.01."]
["Nachweis der Wirtschaftlichkeit des  Unternehmens bzw. der antragstellenden Kooperation\n (bitte Daten aus der beizufügenden Betriebsbuchführung übernehmen)",null,null,null,null,"Unternehmernummer: ",{"$f":"'1 Deckblatt BP'!F12","v":0},null,null,"01.05."]
[null,null,null,null,null,"Datum: ",{"$f":"'1 Deckblatt BP'!C36","v":"00:00:00"},null,null,"01.07."]
[null,null,null,null,null,null,null,null,null,2015]
["0","Stichdatum aktuellster Abschluss (Startdatum Abschluss)",null,null,null,null,null,null,null,2016]
[null,null,null,null,null,null,null,null,null,2017]
[null,"   Name des buchführenden Unternehmens",null,null,null,null,null,null,null,2018]
[null,"   Art der Buchführung",null,null,null,null,null,null,null,2019]
[1,"Wirtschaftsjahr/Buchführungsjahr","2015/2016","2016/2017","Durchschnitt",2015,2016,"Durchschnitt",null,2020]
[null,null,null,null,null,null,null,null,null,2021]
[null,null,null,null,null,null,null,null,null,"Betriebsw. BMVEL-Jahresabschluss"]
[2,"Umsatzerlöse",null,null,{"$f":"ROUND(((C12+D12)/2),2)","v":0},null,null,{"$f":"ROUND(((F12+G12)/2),2)","v":0},null,"Einnahmen-Überschussrechnung (§4 Abs. 3 EStG)"]
[3,"Bestandsveränderung",null,null,{"$f":"ROUND(((C13+D13)/2),2)","v":0},null,null,0,null,"nach Durchschnittssätzen (§13a EStG)"]
[4,"So. betriebl. Erträge: Zulagen/Zuschüsse",null,null,0,null,null,0]
[5,"So. betriebl. Erträge: Sonstiger Betriebsertrag \n     (Pacht, etc.)",null,null,0,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Betriebsw. BMVEL-Jahresabschluss"]
[6,"So. betriebl. Erträge: Zeitraumfremde Erträge",null,null,0,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Einnahme-Überschussrechnung (§ 4 Abs.3 EStG)"]
[7,"Summe Erträge",{"$f":"ROUND((SUM(C12:C16)),2)","v":0},{"$f":"ROUND((SUM(D12:D16)),2)","v":0},0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"nach Durchschnittssätzen (§13a EStG)"]
[8,"Materialaufwand",null,null,{"$f":"ROUND(((C18+D18)/2),2)","v":0},null,null,{"$f":"ROUND(((F18+G18)/2),2)","v":0}]
[9,"Personalaufwand",null,null,0,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"01.01."]
[10,"Abschreibungen",null,null,0,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"01.05."]
[11,"So. betr. Aufw.: Unterhaltung",null,null,0,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"01.07."]
[12,"So. betr. Aufw.: Betriebsversicherungen",null,null,0,null,null,0]
[13,"So. betr. Aufw.: Sonstiger Betriebsaufwand",null,null,0,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2009]
[14,"So. betr. Aufw.: Zeitraumfremde Aufwendungen",null,null,0,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2010]
[15,"Summe Betriebl. Aufwendungen",{"$f":"ROUND((SUM(C18:C24)),2)","v":0},{"$f":"ROUND((SUM(D18:D24)),2)","v":0},0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2011]
[16,"Betriebsergebnis",{"$f":"ROUND((C17-C25),2)","v":0},{"$f":"ROUND((D17-D25),2)","v":0},0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2012]
[17,"Zinsen u. ähnl. Erträge",null,null,{"$f":"ROUND(((C27+D27)/2),2)","v":0},null,null,{"$f":"ROUND(((F27+G27)/2),2)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2013]
[18,"Zinsen u. ähnl. Aufwendungen",null,null,0,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2014]
[19,"Ergebnis der gewöhnl. Geschäftstätigkeit",{"$f":"ROUND((C26+C27-C28),2)","v":0},{"$f":"ROUND((D26+D27-D28),2)","v":0},0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2015]
[20,"außerord. Erträge",null,null,{"$f":"ROUND(((C30+D30)/2),2)","v":0},null,null,{"$f":"ROUND(((F30+G30)/2),2)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2016]
[null,"außerord. Aufwendungen",null,null,0,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2017]
[null,"Steuern",null,null,0,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2018]
[21,"Gewinn/Verlust",{"$f":"ROUND((C29+C30-C31-C32),2)","v":0},{"$f":"ROUND((D29+D30-D31-D32),2)","v":0},0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2019]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2020]
[null,null,null,null,"Durchschnitt",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2021]
[22,"  Addition: Durchschnittl. Gewinn/Verlust des Antragstellers/der Kooperation",null,null,{"$f":"ROUND((E33+H33),2)","v":0}]
[23,"  Einkommen (Ziel) bei Neuvorhaben (= Ergebnis Investitionskonzept)",null,null,{"$f":"IF('1 Deckblatt BP'!A36=TRUE,'9. Einkommensbeitrag '!F21,\"\")","v":""}]
[24," Zusätzliches Einkommen (Ziel) aus der Erweiterung des Betriebszweiges \n(Ergebnis DIV-IK abzüglich des bereits bisher erzielten Einkommens aus diesem Zweig) ",null,null,null,null,null,null,{"$f":"IF('1 Deckblatt BP'!A35=TRUE,'9. Einkommensbeitrag '!F21,\"\")","v":0},null,{"$f":"IF('1 Deckblatt BP'!A35=TRUE, \"Einkommensbeitrag insgesamt aus Blatt '9. Einkommensbeitrag'\",\"\")","v":"Einkommensbeitrag insgesamt aus Blatt '9. Einkommensbeitrag'"}]
[25,"  Gesamtüberschuss IST plus Einkommensbeitrag Ziel des DIV-Vorhabens",null,null,{"$f":"ROUND((SUM(E36:E38)),2)","v":0}]
[null,"ggf. Hinweise und Erläuterungen zur Buchführung:"]

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[null,null,"Unternehmen: ",{"$f":"'1 Deckblatt BP'!B10","v":"a"}]
[null,null,"Unternehmernummer: ",{"$f":"'1 Deckblatt BP'!F12","v":0}]
[null,null,"Datum: ",{"$f":"'1 Deckblatt BP'!C36","v":"00:00:00"}]
[null,"Detaillierte Darstellung der nicht förderfähigen Kosten"]
[null,null,null,"Leere Zellen"]
[null,null,"nicht zuwendungs-\nfähige Ausgaben \nNetto","nicht zuwendungs-\nfähige Ausgaben \nBrutto",null,"Investition (netto) soll erfolgen im Förderjahr (FJ)"]
[]
[1,"Kapitalbedarf 2.3.2, 2.3.1 u. Anlaufkosten","EURO","EURO",null,"1. FJ","2 FJ","3 FJ"]
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[3,{"$f":"'3.Investitionsbedarf 2.3.2 '!B13","v":0},{"$f":"'3.Investitionsbedarf 2.3.2 '!F13","v":0},{"$f":"'3.Investitionsbedarf 2.3.2 '!X13","v":0},null,{"$f":"ROUND((C10-G10-H10),2)","v":0},0,0]
[4,{"$f":"'3.Investitionsbedarf 2.3.2 '!B14","v":0},{"$f":"'3.Investitionsbedarf 2.3.2 '!F14","v":0},{"$f":"'3.Investitionsbedarf 2.3.2 '!X14","v":0},null,0,0,0]
[5,{"$f":"'3.Investitionsbedarf 2.3.2 '!B15","v":0},{"$f":"'3.Investitionsbedarf 2.3.2 '!F15","v":0},{"$f":"'3.Investitionsbedarf 2.3.2 '!X15","v":0},null,0,0,0]
[6,{"$f":"'3.Investitionsbedarf 2.3.2 '!B16","v":0},{"$f":"'3.Investitionsbedarf 2.3.2 '!F16","v":0},{"$f":"'3.Investitionsbedarf 2.3.2 '!X16","v":0},null,0,0,0]
[7,{"$f":"'3.Investitionsbedarf 2.3.2 '!B17","v":0},{"$f":"'3.Investitionsbedarf 2.3.2 '!F17","v":0},{"$f":"'3.Investitionsbedarf 2.3.2 '!X17","v":0},null,0,0,0]
[8,{"$f":"'3.Investitionsbedarf 2.3.2 '!B18","v":0},{"$f":"'3.Investitionsbedarf 2.3.2 '!F18","v":0},{"$f":"'3.Investitionsbedarf 2.3.2 '!X18","v":0},null,0,0,0]
[9,{"$f":"'3.Investitionsbedarf 2.3.2 '!B19","v":0},{"$f":"'3.Investitionsbedarf 2.3.2 '!F19","v":0},{"$f":"'3.Investitionsbedarf 2.3.2 '!X19","v":0},null,0,0,0]
[10,{"$f":"'3.Investitionsbedarf 2.3.2 '!B20","v":0},{"$f":"'3.Investitionsbedarf 2.3.2 '!F20","v":0},{"$f":"'3.Investitionsbedarf 2.3.2 '!X20","v":0},null,0,0,0]
[11,{"$f":"'3.Investitionsbedarf 2.3.2 '!B21","v":0},{"$f":"'3.Investitionsbedarf 2.3.2 '!F21","v":0},{"$f":"'3.Investitionsbedarf 2.3.2 '!X21","v":0},null,0,0,0]
[12,{"$f":"'3.Investitionsbedarf 2.3.2 '!B22","v":0},{"$f":"'3.Investitionsbedarf 2.3.2 '!F22","v":0},{"$f":"'3.Investitionsbedarf 2.3.2 '!X22","v":0},null,0,0,0]
[13,{"$f":"'3.Investitionsbedarf 2.3.2 '!B23","v":0},{"$f":"'3.Investitionsbedarf 2.3.2 '!F23","v":0},{"$f":"'3.Investitionsbedarf 2.3.2 '!X23","v":0},null,0,0,0]
[14,{"$f":"'3.Investitionsbedarf 2.3.2 '!B24","v":0},{"$f":"'3.Investitionsbedarf 2.3.2 '!F24","v":0},{"$f":"'3.Investitionsbedarf 2.3.2 '!X24","v":0},null,0,0,0]
[15,{"$f":"'3.Investitionsbedarf 2.3.2 '!B25","v":0},{"$f":"'3.Investitionsbedarf 2.3.2 '!F25","v":0},{"$f":"'3.Investitionsbedarf 2.3.2 '!X25","v":0},null,0,0,0]
[16,{"$f":"'3.Investitionsbedarf 2.3.2 '!B26","v":0},{"$f":"'3.Investitionsbedarf 2.3.2 '!F26","v":0},{"$f":"'3.Investitionsbedarf 2.3.2 '!X26","v":0},null,0,0,0]
[17,{"$f":"'3.Investitionsbedarf 2.3.2 '!B27","v":0},{"$f":"'3.Investitionsbedarf 2.3.2 '!F27","v":0},{"$f":"'3.Investitionsbedarf 2.3.2 '!X27","v":0},null,0,0,0]
[18," Summe Kosten unbewegliches Vermögen",{"$f":"SUM(C9:C24)","v":0},{"$f":"SUM(D9:D24)","v":0},null,{"$f":"SUM(F9:F24)","v":0},{"$f":"SUM(G9:G24)","v":0},0]
[19,{"$f":"'3.Investitionsbedarf 2.3.2 '!B31","v":0},{"$f":"'3.Investitionsbedarf 2.3.2 '!F31","v":0},{"$f":"'3.Investitionsbedarf 2.3.2 '!X31","v":0},null,{"$f":"ROUND((C26-G26-H26),2)","v":0},0,0]
[20,{"$f":"'3.Investitionsbedarf 2.3.2 '!B32","v":0},{"$f":"'3.Investitionsbedarf 2.3.2 '!F32","v":0},{"$f":"'3.Investitionsbedarf 2.3.2 '!X32","v":0},null,0,0,0]
[21,{"$f":"'3.Investitionsbedarf 2.3.2 '!B33","v":0},{"$f":"'3.Investitionsbedarf 2.3.2 '!F33","v":0},{"$f":"'3.Investitionsbedarf 2.3.2 '!X33","v":0},null,0,0,0]
[22,{"$f":"'3.Investitionsbedarf 2.3.2 '!B34","v":0},{"$f":"'3.Investitionsbedarf 2.3.2 '!F34","v":0},{"$f":"'3.Investitionsbedarf 2.3.2 '!X34","v":0},null,0,0,0]
[23,{"$f":"'3.Investitionsbedarf 2.3.2 '!B35","v":0},{"$f":"'3.Investitionsbedarf 2.3.2 '!F35","v":0},{"$f":"'3.Investitionsbedarf 2.3.2 '!X35","v":0},null,0,0,0]
[24,{"$f":"'3.Investitionsbedarf 2.3.2 '!B36","v":0},{"$f":"'3.Investitionsbedarf 2.3.2 '!F36","v":0},{"$f":"'3.Investitionsbedarf 2.3.2 '!X36","v":0},null,0,0,0]
[25,{"$f":"'3.Investitionsbedarf 2.3.2 '!B37","v":0},{"$f":"'3.Investitionsbedarf 2.3.2 '!F37","v":0},{"$f":"'3.Investitionsbedarf 2.3.2 '!X37","v":0},null,0,0,0]
[26,{"$f":"'3.Investitionsbedarf 2.3.2 '!B38","v":0},{"$f":"'3.Investitionsbedarf 2.3.2 '!F38","v":0},{"$f":"'3.Investitionsbedarf 2.3.2 '!X38","v":0},null,0,0,0]
[27,{"$f":"'3.Investitionsbedarf 2.3.2 '!B39","v":0},{"$f":"'3.Investitionsbedarf 2.3.2 '!F39","v":0},{"$f":"'3.Investitionsbedarf 2.3.2 '!X39","v":0},null,0,0,0]
[28,{"$f":"'3.Investitionsbedarf 2.3.2 '!B40","v":0},{"$f":"'3.Investitionsbedarf 2.3.2 '!F40","v":0},{"$f":"'3.Investitionsbedarf 2.3.2 '!X40","v":0},null,0,0,0]
[29,{"$f":"'3.Investitionsbedarf 2.3.2 '!B41","v":0},{"$f":"'3.Investitionsbedarf 2.3.2 '!F41","v":0},{"$f":"'3.Investitionsbedarf 2.3.2 '!X41","v":0},null,0,0,0]
[30,{"$f":"'3.Investitionsbedarf 2.3.2 '!B42","v":0},{"$f":"'3.Investitionsbedarf 2.3.2 '!F42","v":0},{"$f":"'3.Investitionsbedarf 2.3.2 '!X42","v":0},null,0,0,0]
[31,{"$f":"'3.Investitionsbedarf 2.3.2 '!B43","v":0},{"$f":"'3.Investitionsbedarf 2.3.2 '!F43","v":0},{"$f":"'3.Investitionsbedarf 2.3.2 '!X43","v":0},null,0,0,0]
[32,{"$f":"'3.Investitionsbedarf 2.3.2 '!B44","v":0},{"$f":"'3.Investitionsbedarf 2.3.2 '!F44","v":0},{"$f":"'3.Investitionsbedarf 2.3.2 '!X44","v":0},null,0,0,0]
[33,{"$f":"'3.Investitionsbedarf 2.3.2 '!B45","v":0},{"$f":"'3.Investitionsbedarf 2.3.2 '!F45","v":0},{"$f":"'3.Investitionsbedarf 2.3.2 '!X45","v":0},null,0,0,0]
[34," Summe Kosten für Maschinen u. Anlagen",{"$f":"SUM(C26:C40)","v":0},{"$f":"SUM(D26:D40)","v":0},null,{"$f":"SUM(F26:F40)","v":0},{"$f":"SUM(G26:G40)","v":0},0]
[35,{"$f":"'3.Investitionsbedarf 2.3.2 '!B48","v":"Baugenehmigung (UStfrei)"},{"$f":"D42","v":0},{"$f":"'3.Investitionsbedarf 2.3.2 '!X48","v":0},null,{"$f":"ROUND((C42-G42-H42),2)","v":0},0,0]
[36,{"$f":"'3.Investitionsbedarf 2.3.2 '!B49","v":"                                       (UStfrei)"},{"$f":"D43","v":0},{"$f":"'3.Investitionsbedarf 2.3.2 '!X49","v":0},null,0,0,0]
[37,{"$f":"'3.Investitionsbedarf 2.3.2 '!B50","v":"                                       (UStfrei)"},0,{"$f":"'3.Investitionsbedarf 2.3.2 '!X50","v":0},null,0,0,0]
[38,{"$f":"'3.Investitionsbedarf 2.3.2 '!B51","v":"Architektenleistungen  "},{"$f":"'3.Investitionsbedarf 2.3.2 '!F51","v":0},{"$f":"'3.Investitionsbedarf 2.3.2 '!X51","v":0},null,0,0,0]
[39,{"$f":"'3.Investitionsbedarf 2.3.2 '!B52","v":"Ingenieurs-,Statikerleistungen"},{"$f":"'3.Investitionsbedarf 2.3.2 '!F52","v":0},{"$f":"'3.Investitionsbedarf 2.3.2 '!X52","v":0},null,0,0,0]
[40,{"$f":"'3.Investitionsbedarf 2.3.2 '!B53","v":0},{"$f":"'3.Investitionsbedarf 2.3.2 '!F53","v":0},{"$f":"'3.Investitionsbedarf 2.3.2 '!X53","v":0},null,0,0,0]
[41,{"$f":"'3.Investitionsbedarf 2.3.2 '!B54","v":"Ausgleichspflanzung"},{"$f":"'3.Investitionsbedarf 2.3.2 '!F54","v":0},{"$f":"'3.Investitionsbedarf 2.3.2 '!X54","v":0},null,0,0,0]
[42,{"$f":"'3.Investitionsbedarf 2.3.2 '!B55","v":0},{"$f":"'3.Investitionsbedarf 2.3.2 '!F55","v":0},{"$f":"'3.Investitionsbedarf 2.3.2 '!X55","v":0},null,0,0,0]
[43,{"$f":"'3.Investitionsbedarf 2.3.2 '!B56","v":"förderf. Betreuungs-/Beratungsgebühr für 2.3.2"},{"$f":"'3.Investitionsbedarf 2.3.2 '!F56","v":0},{"$f":"'3.Investitionsbedarf 2.3.2 '!X56","v":0},null,0,0,0]
[44,{"$f":"'3.Investitionsbedarf 2.3.2 '!B57","v":"Beratung zum Bauvorhaben"},{"$f":"'3.Investitionsbedarf 2.3.2 '!F57","v":0},{"$f":"'3.Investitionsbedarf 2.3.2 '!X57","v":0},null,0,0,0]
[45,{"$f":"'3.Investitionsbedarf 2.3.2 '!B58","v":"Erwerb Patentrechte/Lizenzen/So. Genehmigung"},{"$f":"'3.Investitionsbedarf 2.3.2 '!F58","v":0},{"$f":"'3.Investitionsbedarf 2.3.2 '!X58","v":0},null,0,0,0]
[46,"Summe nicht förderfähiger allg. Aufwendungen",{"$f":"SUM(C42:C52)","v":0},{"$f":"SUM(D42:D52)","v":0},null,{"$f":"SUM(F42:F52)","v":0},{"$f":"SUM(G42:G52)","v":0},0]
[47,{"$f":"'3.Investitionsbedarf 2.3.2 '!B62","v":0},{"$f":"'3.Investitionsbedarf 2.3.2 '!F62","v":0},{"$f":"'3.Investitionsbedarf 2.3.2 '!D62","v":0},null,{"$f":"ROUND((C54-G54-H54),2)","v":0},0,0]
[48,{"$f":"'3.Investitionsbedarf 2.3.2 '!B63","v":0},{"$f":"'3.Investitionsbedarf 2.3.2 '!F63","v":0},{"$f":"'3.Investitionsbedarf 2.3.2 '!D63","v":0},null,0,0,0]
[49,{"$f":"'3.Investitionsbedarf 2.3.2 '!B64","v":0},{"$f":"'3.Investitionsbedarf 2.3.2 '!F64","v":0},{"$f":"'3.Investitionsbedarf 2.3.2 '!D64","v":0},null,0,0,0]
[50,{"$f":"'3.Investitionsbedarf 2.3.2 '!B65","v":"Grundstückskauf (ohne USt.)"},{"$f":"'3.Investitionsbedarf 2.3.2 '!F65","v":0},{"$f":"'3.Investitionsbedarf 2.3.2 '!D65","v":0},null,0,0,0]
[51,{"$f":"'3.Investitionsbedarf 2.3.2 '!B66","v":"Tieraufstockung (7 % USt!)"},{"$f":"'3.Investitionsbedarf 2.3.2 '!F66","v":0},{"$f":"'3.Investitionsbedarf 2.3.2 '!D66","v":0},null,0,0,0]
[52,"Summe mit der Baumaßnahme verbundener, aber nicht förderfähiger Kosten",{"$f":"SUM(C54:C58)","v":0},{"$f":"SUM(D54:D58)","v":0},null,{"$f":"SUM(F54:F58)","v":0},{"$f":"SUM(G54:G58)","v":0},0]
[53,{"$f":"'4.Investitionsbedarf 2.3.1  '!B11","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!G11","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!X11","v":0},null,{"$f":"ROUND((C60-G60-H60),2)","v":0},0,0]
[54,{"$f":"'4.Investitionsbedarf 2.3.1  '!B12","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!G12","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!X12","v":0},null,0,0,0]
[55,{"$f":"'4.Investitionsbedarf 2.3.1  '!B13","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!G13","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!X13","v":0},null,0,0,0]
[56,{"$f":"'4.Investitionsbedarf 2.3.1  '!B14","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!G14","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!X14","v":0},null,0,0,0]
[57,{"$f":"'4.Investitionsbedarf 2.3.1  '!B15","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!G15","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!X15","v":0},null,0,0,0]
[58,{"$f":"'4.Investitionsbedarf 2.3.1  '!B16","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!G16","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!X16","v":0},null,0,0,0]
[59,{"$f":"'4.Investitionsbedarf 2.3.1  '!B17","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!G17","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!X17","v":0},null,0,0,0]
[60,{"$f":"'4.Investitionsbedarf 2.3.1  '!B18","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!G18","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!X18","v":0},null,0,0,0]
[61,{"$f":"'4.Investitionsbedarf 2.3.1  '!B19","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!G19","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!X19","v":0},null,0,0,0]
[62,{"$f":"'4.Investitionsbedarf 2.3.1  '!B20","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!G20","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!X20","v":0},null,0,0,0]
[63,{"$f":"'4.Investitionsbedarf 2.3.1  '!B21","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!G21","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!X21","v":0},null,0,0,0]
[64,{"$f":"'4.Investitionsbedarf 2.3.1  '!B22","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!G22","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!X22","v":0},null,0,0,0]
[65,{"$f":"'4.Investitionsbedarf 2.3.1  '!B23","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!G23","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!X23","v":0},null,0,0,0]
[66,{"$f":"'4.Investitionsbedarf 2.3.1  '!B24","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!G24","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!X24","v":0},null,0,0,0]
[67,{"$f":"'4.Investitionsbedarf 2.3.1  '!B25","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!G25","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!X25","v":0},null,0,0,0]
[68,{"$f":"'4.Investitionsbedarf 2.3.1  '!B26","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!G26","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!X26","v":0},null,0,0,0]
[69,{"$f":"'4.Investitionsbedarf 2.3.1  '!B27","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!G27","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!X27","v":0},null,0,0,0]
[70,{"$f":"'4.Investitionsbedarf 2.3.1  '!B28","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!G28","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!X28","v":0},null,0,0,0]
[71,{"$f":"'4.Investitionsbedarf 2.3.1  '!B29","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!G29","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!X29","v":0},null,0,0,0]
[72,{"$f":"'4.Investitionsbedarf 2.3.1  '!B30","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!G30","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!X30","v":0},null,0,0,0]
[73,{"$f":"'4.Investitionsbedarf 2.3.1  '!B31","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!G31","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!X31","v":0},null,0,0,0]
[74,{"$f":"'4.Investitionsbedarf 2.3.1  '!B32","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!G32","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!X32","v":0},null,0,0,0]
[75,{"$f":"'4.Investitionsbedarf 2.3.1  '!B33","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!G33","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!X33","v":0},null,0,0,0]
[76,{"$f":"'4.Investitionsbedarf 2.3.1  '!B34","v":"Summe Sachausg./Inv. in Einrichtung/Ausst."},{"$f":"SUM(C60:C82)","v":0},{"$f":"SUM(D60:D82)","v":0},null,{"$f":"SUM(F60:F82)","v":0},{"$f":"SUM(G60:G82)","v":0},0]
[77,{"$f":"'4.Investitionsbedarf 2.3.1  '!B46","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!G46","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!X46","v":0},null,{"$f":"ROUND((C84-G84-H84),2)","v":0},0,0]
[78,{"$f":"'4.Investitionsbedarf 2.3.1  '!B47","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!G47","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!X47","v":0},null,0,0,0]
[79,{"$f":"'4.Investitionsbedarf 2.3.1  '!B48","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!G48","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!X48","v":0},null,0,0,0]
[80,{"$f":"'4.Investitionsbedarf 2.3.1  '!B49","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!G49","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!X49","v":0},null,0,0,0]
[81,{"$f":"'4.Investitionsbedarf 2.3.1  '!B50","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!G50","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!X50","v":0},null,0,0,0]
[82,{"$f":"'4.Investitionsbedarf 2.3.1  '!B51","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!G51","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!X51","v":0},null,0,0,0]
[83,{"$f":"'4.Investitionsbedarf 2.3.1  '!B52","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!G52","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!X52","v":0},null,0,0,0]
[84,{"$f":"'4.Investitionsbedarf 2.3.1  '!B53","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!G53","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!X53","v":0},null,0,0,0]
[85,{"$f":"'4.Investitionsbedarf 2.3.1  '!B54","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!G54","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!X54","v":0},null,0,0,0]
[86,{"$f":"'4.Investitionsbedarf 2.3.1  '!B55","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!G55","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!X55","v":0},null,0,0,0]
[87,{"$f":"'4.Investitionsbedarf 2.3.1  '!B56","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!G56","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!X56","v":0},null,0,0,0]
[88,{"$f":"'4.Investitionsbedarf 2.3.1  '!B57","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!G57","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!X57","v":0},null,0,0,0]
[89,{"$f":"'4.Investitionsbedarf 2.3.1  '!B58","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!G58","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!X58","v":0},null,0,0,0]
[90,{"$f":"'4.Investitionsbedarf 2.3.1  '!B59","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!G59","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!X59","v":0},null,0,0,0]
[91,{"$f":"'4.Investitionsbedarf 2.3.1  '!B60","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!G60","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!X60","v":0},null,0,0,0]
[92,{"$f":"'4.Investitionsbedarf 2.3.1  '!B61","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!G61","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!X61","v":0},null,0,0,0]
[93,{"$f":"'4.Investitionsbedarf 2.3.1  '!B62","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!G62","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!X62","v":0},null,0,0,0]
[94,{"$f":"'4.Investitionsbedarf 2.3.1  '!B63","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!G63","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!X63","v":0},null,0,0,0]
[95,{"$f":"'4.Investitionsbedarf 2.3.1  '!B64","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!G64","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!X64","v":0},null,0,0,0]
[96,{"$f":"'4.Investitionsbedarf 2.3.1  '!B65","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!G65","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!X65","v":0},null,0,0,0]
[97,{"$f":"'4.Investitionsbedarf 2.3.1  '!B66","v":"Versicherung (USt. satz in Spalte C ohne %)"},{"$f":"'4.Investitionsbedarf 2.3.1  '!G66","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!X66","v":0},null,0,0,0]
[98,{"$f":"'4.Investitionsbedarf 2.3.1  '!B67","v":"Versicherung (USt. satz in Spalte C ohne %)"},{"$f":"'4.Investitionsbedarf 2.3.1  '!G67","v":0},{"$f":"'4.Investitionsbedarf 2.3.1  '!X67","v":0},null,0,0,0]
[99,{"$f":"'4.Investitionsbedarf 2.3.1  '!B68","v":" Summe Sonstige Sachausgaben (Marketing)"},{"$f":"SUM(C84:C105)","v":0},{"$f":"SUM(D84:D105)","v":0},null,{"$f":"SUM(F84:F105)","v":0},{"$f":"SUM(G84:G105)","v":0},0]
[100,"Summe aller nicht förderfähiger Ausgaben\n nach 2.3.1 und 2.3.2",{"$f":"C106+C83+C59+C53+C41+C25","v":0},{"$f":"D106+D83+D59+D53+D41+D25","v":0},null,{"$f":"F106+F83+F59+F53+F41+F25","v":0},0,0]
[101,{"$f":"'5. Finanzierungsmittel '!B18","v":"Orga.-Kosten mit USt. - Nicht förderfähig"},{"$f":"'5. Finanzierungsmittel '!G18","v":0},{"$f":"'5. Finanzierungsmittel '!E18","v":0},null,{"$f":"ROUND((C108-G108-H108),2)","v":0},0,0]
[102,{"$f":"'5. Finanzierungsmittel '!B19","v":"Orga.-Kosten ohne USt. - Nicht förderfähig"},{"$f":"'5. Finanzierungsmittel '!G19","v":0},{"$f":"'5. Finanzierungsmittel '!E19","v":0},null,0,0,0]
[103,{"$f":"'5. Finanzierungsmittel '!B22","v":"Qualifi.kosten mit USt. - Nicht förderfähig"},{"$f":"'5. Finanzierungsmittel '!G22","v":0},{"$f":"'5. Finanzierungsmittel '!E22","v":0},null,0,0,0]
[104,{"$f":"'5. Finanzierungsmittel '!B23","v":"Qualifizierungskosten ohne USt. - Nicht förderfähig"},{"$f":"'5. Finanzierungsmittel '!G23","v":0},{"$f":"'5. Finanzierungsmittel '!E23","v":0},null,0,0,0]
[105,{"$f":"'5. Finanzierungsmittel '!B24","v":"Vorauszahlung Versicherung/Steuer (ohne USt.) (nf)"},{"$f":"'5. Finanzierungsmittel '!G24","v":0},{"$f":"'5. Finanzierungsmittel '!E24","v":0},null,0,0,0]
[106,{"$f":"'5. Finanzierungsmittel '!B25","v":"Erster Warenbestand (nf)"},{"$f":"'5. Finanzierungsmittel '!G25","v":0},{"$f":"'5. Finanzierungsmittel '!E25","v":0},null,0,0,0]
[107,{"$f":"'5. Finanzierungsmittel '!B26","v":"Sonstiges (ohne USt.) (nf)"},{"$f":"'5. Finanzierungsmittel '!G26","v":0},{"$f":"'5. Finanzierungsmittel '!E26","v":0},null,0,0,0]
[108,{"$f":"'5. Finanzierungsmittel '!B27","v":"Sonstiges (mit USt.) (nf)"},{"$f":"'5. Finanzierungsmittel '!G27","v":0},{"$f":"'5. Finanzierungsmittel '!E27","v":0},null,0,0,0]
[109,{"$f":"'5. Finanzierungsmittel '!B28","v":"Reserveaufschlag (mit USt.) (nf)"},{"$f":"'5. Finanzierungsmittel '!G28","v":0},{"$f":"'5. Finanzierungsmittel '!E28","v":0},null,0,0,0]
[110,0,null,{"$f":"C117*1.19","v":0},null,0,0,0]
[111,"ohne USt.",null,{"$f":"C118","v":0},"ohne USt.",0,0,0]
[112,"Summe nicht förderfähiger Ausgaben außer 2.3.2./2.3.1.",{"$f":"SUM(C108:C118)","v":0},{"$f":"SUM(D108:D118)","v":0},null,{"$f":"SUM(F108:F118)","v":0},{"$f":"SUM(G108:G118)","v":0},0]
[113,"Summe aller nicht förderfähiger Ausgaben ",{"$f":"C107+C119","v":0},{"$f":"D107+D119","v":0},null,{"$f":"F107+F119","v":0},0,0,{"$f":"G120+H120","v":0},"Eigenanteil 2 + 3 J"]

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[null,19,{"$f":"ROUND(A14*B14/100,2)","v":0},{"$f":"A14+C14","v":0}]
[{"$f":"A14","v":0},{"$f":"B14","v":19},0,0,"ohne Nachkommastellen"]
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[{"$f":"A18","v":0},{"$f":"B18","v":19},0,0,"ohne Nachkommastellen"]
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[{"$f":"A22","v":0},{"$f":"B22","v":19},0,0,"ohne Nachkommastellen"]
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[{"$f":"A26","v":0},{"$f":"B26","v":19},0,0,"ohne Nachkommastellen"]
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[null,19,{"$f":"ROUND(A34*B34/100,2)","v":0},{"$f":"A34+C34","v":0}]
[{"$f":"A34","v":0},{"$f":"B34","v":19},0,0,"ohne Nachkommastellen"]
[]
["Netto","USt-Satz","USt-Betrag","Brutto"]
[null,19,{"$f":"ROUND(A38*B38/100,2)","v":0},{"$f":"A38+C38","v":0}]
[{"$f":"A38","v":0},{"$f":"B38","v":19},0,0,"ohne Nachkommastellen"]
[]
[]
["Brutto","USt-Satz","USt-Betrag","Netto"]
[null,19,{"$f":"A43-D43","v":0},{"$f":"ROUND(A43/(1+B43/100),2)","v":0}]
[{"$f":"A43","v":0},{"$f":"B43","v":19},0,0,"ohne Nachkommastellen"]
[]
["Brutto","USt-Satz","USt-Betrag","Netto"]
[null,19,{"$f":"A47-D47","v":0},{"$f":"ROUND(A47/(1+B47/100),2)","v":0}]
[{"$f":"A47","v":0},{"$f":"B47","v":19},0,0,"ohne Nachkommastellen"]
[]
["Brutto","USt-Satz","USt-Betrag","Netto"]
[null,19,{"$f":"A51-D51","v":0},{"$f":"ROUND(A51/(1+B51/100),2)","v":0}]
[{"$f":"A51","v":0},{"$f":"B51","v":19},0,0,"ohne Nachkommastellen"]
[]
["Brutto","USt-Satz","USt-Betrag","Netto"]
[null,19,{"$f":"A55-D55","v":0},{"$f":"ROUND(A55/(1+B55/100),2)","v":0}]
[{"$f":"A55","v":0},{"$f":"B55","v":19},0,0,"ohne Nachkommastellen"]

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["wer","Datum","Datenblatt","Zelle","was"]
["Kloß","2013-08-27","3.Investitionsbedarf 2.3.2","M26","fehlende Formel ergänzt"]

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[]
["AfA-Tabelle\nfür die allgemein verwendbaren Anlagegüter",null,"Nutzungs-\ndauer\n i.J.",null,"AfA-Tabelle für den Wirtschaftszweig\nLandwirtschaft und Tierzucht",null,"Nutzungs-\ndauer\n i.J."]
[]
[1,"Unbewegliches Anlagevermögen",null,null,1,"Ackerbau"]
["1.1","Hallen in Leichtbauweise",14,null,"1.6.1.1","bewegliche Beregnungsanlagen",10]
["1.4","Kühlhallen",20,null,"1.6.1.2","stationäre Beregnungsanlagen",10]
["1.7","Bierzelte",8,null,"1.7.3.3","Gemüsesortiermaschinen",12]
["1.8","Pumpen-/Trafo-/Schalthäuser",20,null,"1.7.3.4","Gemüsewaschmaschinen",14]
["1.9.1","Silobauten aus Beton",33,null,"1.8.2","Kartoffellager- /-aufbereitungsmaschinen",10]
["1.9.3","Silobauten aus Kunststoff",17]
["1.10.1","Schornsteine aus Mauerwerk / Beton",33,null,"2","Tierhaltung und -zucht"]
["1.10.2","Schornsteine aus Metall",10,null,"2.2.3","Freßgitter",12]
["1.11","Laderampen",25,null,"2.2.5","Klauenpflegeeinrichtungen",12]
[null,null,null,null,"2.2.6","Kraftfutterzuteilung",12]
["2","Grundstückseinrichtungen",null,null,"2.2.8","Milchsammelbehälter, Kühleinrichtungen",12]
["2.1","Fahrbahnen, Parkplätze, Hofbefestigung",null,null,"2.2.10","Selbsttränkeanlagen",12]
["2.1.1","mit Packlage",19,null,"2.2.11","Stallmattenbelag",12]
["2.1.2","in Kies, Schotter, Schlacken",9,null,"2.3.8","Futtertröge",8]
["2.3.1","Umzäunungen aus Holz",5,null,"2.3.11","Tränkebecken, -nippelanlagen",8]
["2.3.1","Sonstige Umzäunungen",17,null,"2.3.12","Trockenfütterungsanlagen",8]
["2.4","Außenbeleuchtung, Straßenbeleuchtung",19,null,"2.6.1","Biogasanlagen",16]
["2.5","Orientierungssysteme, Schilderbrücken",10,null,"2.6.2","Dosier-, Mahl-, Mischanlagen",10]
["2.6","Uferbefestigung",20,null,"2.6.6","Futtermittelsilos",16]
["2.7.1","Brunnen",20,null,"2.6.7.1","Güllebehälter aus Stahlblech, Beton",20]
["2.7.2.1","Drainagen aus Beton / Mauerwerk",33,null,"2.6.8","Güllemixer",10]
["2.7.2.2","Drainagen aus Ton / Kunststoff",13,null,"2.6.9","Jauchefässer",12]
["2.7.3","Kläranlagen mit Zu-/Ableitung",20,null,"2.6.10","Jauchepumpen",12]
["2.7.4","Löschwasserteiche",20,null,"2.6.11","Mischfuttervorratsbehälter",16]
["2.7.5","Wasserspeicher",20,null,"2.6.12","Mistauflader",12]
["2.8","Grünanlagen",15,null,"2.6.14","Reinigungs-, Desinfektionsgeräte",10]
["2.9","Golfplätze",20,null,"2.6.10.1","Ställe in Massivbauweise",25]
[null,null,null,null,"2.6.10.2","Ställe in Leichtbauweise",17]
["3","Betriebsanlagen allgemeiner Art",null,null,"2.6.10.3","Offenställe",10]
["3.1.1","Dampferzeugung (Dampfkessel mit Zubehör)",15,null,"2.6.21.1","Maschinen-, Lagerhallen in Massivbauweise",25]
["3.1.2","Stromerzeugung (z.B. Notstromaggregate)",19,null,"2.6.21.2","Maschinen-, Lagerhallen in Leichtbauweise",17]
["3.1.3","Akkumulatoren",10,null,"2.6.24","bewegliche Stallraumheizung",10]
["3.1.4","Blockheizkraftwerke",10,null,"2.7.1","Alarmanlagen",6]
["3.1.5","Windkraftanlagen",16,null,"2.7.2","bewegliche Elektromotoren",20]
["3.1.6","Photovoltaikanlagen",20,null,"2.7.3","Funkanlagen",8]
["3.1.7","Solaranlagen",10,null,"2.7.5","Notstromaggregate",20]
["3.1.8","Heißluft-, Kälteanlagen",14,null,"2.7.6","Treibstofftankanlagen",20]
["3.1.9","Kessel einschl. Druckkessel",15,null,"2.7.8","Waagen",14]
["3.1.10","Wasseraufbereitungsanlagen",12,null,"2.7.10.1","Drainagen, Leitungen aus Beton, Mauerwerk",33]
["3.1.11","Wasserenthärtungsanlagen",12,null,"2.7.10.2","Drainagen, Leitungen aus Ton",10]
["3.1.12","Wasserreinigungsanlagen",11,null,"2.7.10.3","Drainagen, Leitungen aus Kunststoff",10]
["3.1.13","Druckluftanlagen",12]
["3.1.14","Wärmetauscher",15]
["3.2","Rückgewinnungsanlagen",10]
["3.3.2","Emissionsgeräte",8]
["3.4.1","Elevatoren, Transport-/Förderbänder",14]
["3.4.3.1","ortsfeste Krananlagen",21]
["3.4.4.1","stationäre Aufzüge, Winden, Arbeitsbühnen",15]
["3.4.4.2","mobile Aufzüge, Winden, Arbeitsbühnen",11]
["3.5","Hochregallager",15]
["3.6","Transport-  /Bau- / Büro- 7 Wohncontainer",10]
["3.7","Laden- / Gaststätteneinbauten",8]
["3.8","Lichtreklame",9]
["3.9","Schaukästen, Vitrinen",9]
["3.10.2","Tank-/Zapfanlagen für Treib-/Schmierstoffe",14]
["3.10.3","Brennstofftanks",25]
["3.10.5","Abzugsvorrichtungen",14]
["3.10.6","Alarm- / Überwachungsanlagen",11]
["3.10.7","Sprinkleranlagen",20]
[]
["4","Fahrzeuge"]
["4.2.1","Personenkraftwagen, Kombiwagen",6]
["4.2.2","Motorräder, -roller, Fahrräder",7]
["4.2.3","Lastkraftwagen, Sattelschlepper, Kipper",9]
["4.2.4","Traktoren, Schlepper",12]
["4.2.5","Kleintraktoren",8]
["4.2.6","Anhänger, Auflieger, Wechselaufbauten",11]
["4.2.7","Omnibusse",9]
["4.2.9","Wohnmobile, Wohnwagen",8]
["4.2.10","Bauwagen",12]
["4.5","Elektrokarren, Stapler, Hubwagen",8]
[]
["5","Be- / Verarbeitungsmaschinen"]
["5.3.1","stationäre Bohrmaschine",16]
["5.3.2","mobile Bohrmaschine",8]
["5.4","Bor- / Presslufthämmer",7]
["5.5","Bürstmaschinen",10]
["5.9.1","stationäre Hobelmaschinen",16]
["5.9.2","mobile Hobelmaschinen",9]
["5.11","Pressen, Stanzen",14]
["5.13","Stampfer, Rüttelplatten",11]
["5.14.1","stationäre Sägen",14]
["5.14.2","mobile Sägen",8]
["5.18.1","stationäre Schneidemaschinen, Scheren",13]
["5.18.2","mobile Schneidemaschinen, Scheren",8]
["5.19","Schredder",6]
["5.22","Abfüllanlagen",10]
["5.23","Verpackungsmaschinen, Folienschweißgeräte",13]
["5.25","Stempelmaschinen",8]
["5.27","Sonstige Be- / Verarbeitungsmaschinen",13]
[]
["6","Betriebs- und Geschäftsausstattung"]
["6.2","Ladeneinrichtung",8]
["6.4","Kühleinrichtungen",8]
["6.5","mobile Klimageräte",11]
["6.6","mobile Be-/Entlüftungsgeräte",10]
["6.7","Fettabscheider",5]
["6.10","mobile Heiß-/Kaltluftgebläse",11]
["6.11","mobile Raumheizgeräte",9]
["6.12","Arbeitszelte",6]
["6.13.1","Fernsprechnebenstellenanlagen",10]
["6.13.2.2","Mobilfunkendgeräte",5]
["6.14.1","Adressier-/ Kuvertier-/ Frankiermaschinen",8]
["16.14.3.1","Großrechner",7]
["16.14.3.2","Computer, Notebooks, Drucker, Bildschirme",3]
["6.14.4","Fernseher, CD-Player, Radios, Kameras u.a.",7]
["6.14.5","Beschallungsanlage",9]
["6.14.6","Präsentationsgeräte, Datensichtgeräte",8]
["6.14.7","Registrierkassen",6]
["6.14.10","Vervielfältigungsgeräte",7]
["6.14.11","Zeiterfassungsgeräte",8]
["6.14.12","Geldprüf-/-sortier-/-zählgräte",7]
["6.14.13","Aktenvernichter",8]
["6.14.14","Kartenleser (EC, Kredit)",8]
["6.15","Büromöbel",13]
["6.16","Verkaufstheken",10]
["6.17","Verkaufsstände",8]
["6.18","Bepflanzung in Gebäuden",10]
["6.19.1","Stahlschränke",14]
["6.19.2","Panzerschränke, Tresore",23]
["6.19.3","Tresoranlagen",25]
["6.19.4.1","normale Teppiche",8]
["6.19.4.2","hochwertige Teppiche (> 500 €/m2)",15]
["6.19.5","Kunstwerke",15]
["6.19.6","Waagen (Obst, Gemüse, Fleisch)",11]
[]
["7","Sonstige Anlagegüter"]
["7.2.1","Bohnermaschinen",8]
["7.2.2","Desinfektionsgeräte",10]
["7.2.3","Geschirr- / Gläserspülmaschinen",7]
["7.2.4","Hochdruckreiniger",8]
["7.2.5","Industriestaubsauger",7]
["7.2.6","Kehrmaschinen",9]
["7.2.7","Räumgeräte",9]
["7.2.9","transportable Teppichreinigungsgeräte",7]
["7.2.10","Waschmaschinen",10]
["7.3","Wäschetrockner",8]
["7.4.1","Getränke- / Leergutautomaten",7]
["7.4.2","Warenautomaten",5]
["7.6","Fahnenmasten",10]
["7.7","Kühlschränke",10]
["7.9","Mikrowellengeräte",8]
["7.10","Rasenmäher",9]
["7.11","Toilettenkabinen, -wagen",9]