IndexMemo item: operating costs with limited deduction from taxable income (corresponding TC), non-deductible entertainment costs
| Name | is.netIncome.regular.operatingCOGS.otherCostTC.limitedDeductible.entertainment.nonDeductible |
|---|---|
| Namespace | http://www.xbrl.de/taxonomies/de-gaap-ci-2020-04-01 |
| Prefix | de-gaap-ci |
| Data type | xbrli:monetaryItemType |
| Period type | duration |
| Substitution Group | xbrli:item |
| Balance | debit |
| Nillable | True |
| Abstract | False |
Labels
| Text | Lang | Role | Container role |
|---|---|---|---|
| Nachrichtlich: beschränkt abziehbare Betriebsausgaben (entsprechend GKV), Bewirtungsaufwendungen, nicht abziehbar | de | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Bewirtungsaufwendungen, nicht abziehbar | de | http://www.xbrl.org/2003/role/terseLabel | http://www.xbrl.org/2003/role/link |
| Memo item: operating costs with limited deduction from taxable income (corresponding TC), non-deductible entertainment costs | en | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Non-deductible entertainment costs | en | http://www.xbrl.org/2003/role/terseLabel | http://www.xbrl.org/2003/role/link |
References
| Name | Value | Role |
|---|---|---|
| Name | EStG | http://www.xbrl.org/2003/role/reference |
| Paragraph | 4 | http://www.xbrl.org/2003/role/reference |
| Subparagraph | 5 | http://www.xbrl.org/2003/role/reference |
| Number | 2 | http://www.xbrl.org/2003/role/reference |
| legalFormEU | true | http://www.xbrl.org/2003/role/mandatoryDisclosureRef |
| legalFormKSt | true | http://www.xbrl.org/2003/role/mandatoryDisclosureRef |
| legalFormPG | true | http://www.xbrl.org/2003/role/mandatoryDisclosureRef |
| typeOperatingResult | UKV | http://www.xbrl.org/2003/role/mandatoryDisclosureRef |
| fiscalRequirement | Mussfeld | http://www.xbrl.org/2003/role/mandatoryDisclosureRef |
Related Parent Concepts
| Name | Relation Type | Role | |
|---|---|---|---|
 | de-gaap-ci:is.netIncome.regular.operatingCOGS.otherCostTC.limitedDeductible.entertainment | parent-child | http://www.xbrl.de/taxonomies/de-gaap-ci/role/determinationOfTaxableIncomeSpecialCases |
| de-gaap-ci:is.netIncome.regular.operatingCOGS.otherCostTC.limitedDeductible.entertainment | domain-member | http://www.xbrl.de/taxonomies/de-gaap-ci/role/determinationOfTaxableIncomeSpecialCasesTableIncomeStatementForProfitOrganisationsAndUtilities |