Index Index

Deficit not covered by equity / loss participation not covered by capital contributions / withdrawals not covered by capital contributions, private account (sole proprietorship) [deficit item]

Namebs.ass.deficitNotCoveredByCapital.privateAccountSP
Namespacehttp://www.xbrl.de/taxonomies/de-gaap-ci-2020-04-01
Prefixde-gaap-ci
Data typexbrli:monetaryItemType
Period typeinstant
Substitution Groupxbrli:item
Balancedebit
NillableTrue
AbstractFalse

Labels

TextLangRoleContainer role
Privatkontodehttp://www.xbrl.org/2003/role/terseLabelhttp://www.xbrl.org/2003/role/link
negatives Kapitalkonto des Einzelunternehmers positiv erfasstdehttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Nicht durch Eigenkapital gedeckter Fehlbetrag / nicht durch Vermögenseinlagen gedeckter Verlustanteil / nicht durch Vermögenseinlagen gedeckte Entnahmen, Privatkonto (Einzelunternehmen) [Aktivseite]dehttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Private account (sole proprietorship), deficit itemenhttp://www.xbrl.org/2003/role/terseLabelhttp://www.xbrl.org/2003/role/link
Deficit not covered by equity / loss participation not covered by capital contributions / withdrawals not covered by capital contributions, private account (sole proprietorship) [deficit item]enhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Negatives Eigenkapital des Einzelunternehmens am Ende des Wirtschaftsjahres (Anfangskapital des Wirtschaftsjahres nach Kapitalanpassung zzgl. Einlagen abzgl. Entnahmen zzgl. Gewinn abzgl. Verlust und bereinigt um Kapitaländerungen aufgrund von § 6b EStG)dehttp://www.xbrl.org/2003/role/definitionGuidancehttp://www.xbrl.org/2003/role/link

References

NameValueRole
NameEStGhttp://www.xbrl.org/2003/role/reference
Paragraph4http://www.xbrl.org/2003/role/reference
Subparagraph1http://www.xbrl.org/2003/role/reference
Clause1http://www.xbrl.org/2003/role/reference
legalFormEUtruehttp://www.xbrl.org/2003/role/mandatoryDisclosureRef
typeOperatingResultneutralhttp://www.xbrl.org/2003/role/mandatoryDisclosureRef
fiscalRequirementSummenmussfeldhttp://www.xbrl.org/2003/role/mandatoryDisclosureRef

Related Child Concepts

NameRelation TypeRole
de-gaap-ci:bs.ass.deficitNotCoveredByCapital.privateAccountSP.capAdjust
domain-memberhttp://www.xbrl.de/taxonomies/de-gaap-ci/role/determinationOfTaxableIncomeSpecialCasesTableBalanceSheetForProfitOrganisationsAndUtilities
de-gaap-ci:bs.ass.deficitNotCoveredByCapital.privateAccountSP.beginYear
domain-memberhttp://www.xbrl.de/taxonomies/de-gaap-ci/role/determinationOfTaxableIncomeSpecialCasesTableBalanceSheetForProfitOrganisationsAndUtilities
de-gaap-ci:bs.ass.deficitNotCoveredByCapital.privateAccountSP.incomeUseWithdrawals
domain-memberhttp://www.xbrl.de/taxonomies/de-gaap-ci/role/determinationOfTaxableIncomeSpecialCasesTableBalanceSheetForProfitOrganisationsAndUtilities
de-gaap-ci:bs.ass.deficitNotCoveredByCapital.privateAccountSP.reallocation
domain-memberhttp://www.xbrl.de/taxonomies/de-gaap-ci/role/determinationOfTaxableIncomeSpecialCasesTableBalanceSheetForProfitOrganisationsAndUtilities
de-gaap-ci:bs.ass.deficitNotCoveredByCapital.privateAccountSP.capAdjust6bRes
domain-memberhttp://www.xbrl.de/taxonomies/de-gaap-ci/role/determinationOfTaxableIncomeSpecialCasesTableBalanceSheetForProfitOrganisationsAndUtilities
de-gaap-ci:bs.ass.deficitNotCoveredByCapital.privateAccountSP.netIncome
domain-memberhttp://www.xbrl.de/taxonomies/de-gaap-ci/role/determinationOfTaxableIncomeSpecialCasesTableBalanceSheetForProfitOrganisationsAndUtilities
de-gaap-ci:bs.ass.deficitNotCoveredByCapital.privateAccountSP.incomeUseDeposits
domain-memberhttp://www.xbrl.de/taxonomies/de-gaap-ci/role/determinationOfTaxableIncomeSpecialCasesTableBalanceSheetForProfitOrganisationsAndUtilities
de-gaap-ci:bs.ass.deficitNotCoveredByCapital.privateAccountSP.capAdjust6bRes
domain-memberhttp://www.xbrl.de/taxonomies/de-gaap-ci/role/determinationOfTaxableIncomeSpecialCasesTableBalanceSheetForProfitOrganisationsAndUtilities
de-gaap-ci:bs.ass.deficitNotCoveredByCapital.privateAccountSP.beginYear
domain-memberhttp://www.xbrl.de/taxonomies/de-gaap-ci/role/determinationOfTaxableIncomeSpecialCasesTableBalanceSheetForProfitOrganisationsAndUtilities
de-gaap-ci:bs.ass.deficitNotCoveredByCapital.privateAccountSP.capAdjust
domain-memberhttp://www.xbrl.de/taxonomies/de-gaap-ci/role/determinationOfTaxableIncomeSpecialCasesTableBalanceSheetForProfitOrganisationsAndUtilities
de-gaap-ci:bs.ass.deficitNotCoveredByCapital.privateAccountSP.incomeUseWithdrawals
domain-memberhttp://www.xbrl.de/taxonomies/de-gaap-ci/role/determinationOfTaxableIncomeSpecialCasesTableBalanceSheetForProfitOrganisationsAndUtilities
de-gaap-ci:bs.ass.deficitNotCoveredByCapital.privateAccountSP.incomeUseDeposits
domain-memberhttp://www.xbrl.de/taxonomies/de-gaap-ci/role/determinationOfTaxableIncomeSpecialCasesTableBalanceSheetForProfitOrganisationsAndUtilities
de-gaap-ci:bs.ass.deficitNotCoveredByCapital.privateAccountSP.netIncome
domain-memberhttp://www.xbrl.de/taxonomies/de-gaap-ci/role/determinationOfTaxableIncomeSpecialCasesTableBalanceSheetForProfitOrganisationsAndUtilities
de-gaap-ci:bs.ass.deficitNotCoveredByCapital.privateAccountSP.reallocation
domain-memberhttp://www.xbrl.de/taxonomies/de-gaap-ci/role/determinationOfTaxableIncomeSpecialCasesTableBalanceSheetForProfitOrganisationsAndUtilities
de-gaap-ci:bs.ass.deficitNotCoveredByCapital.privateAccountSP.capAdjust6bRes
parent-childhttp://www.xbrl.de/taxonomies/de-gaap-ci/role/determinationOfTaxableIncomeSpecialCases
de-gaap-ci:bs.ass.deficitNotCoveredByCapital.privateAccountSP.beginYear
parent-childhttp://www.xbrl.de/taxonomies/de-gaap-ci/role/determinationOfTaxableIncomeSpecialCases
de-gaap-ci:bs.ass.deficitNotCoveredByCapital.privateAccountSP.capAdjust
parent-childhttp://www.xbrl.de/taxonomies/de-gaap-ci/role/determinationOfTaxableIncomeSpecialCases
de-gaap-ci:bs.ass.deficitNotCoveredByCapital.privateAccountSP.incomeUseWithdrawals
parent-childhttp://www.xbrl.de/taxonomies/de-gaap-ci/role/determinationOfTaxableIncomeSpecialCases
de-gaap-ci:bs.ass.deficitNotCoveredByCapital.privateAccountSP.incomeUseDeposits
parent-childhttp://www.xbrl.de/taxonomies/de-gaap-ci/role/determinationOfTaxableIncomeSpecialCases
de-gaap-ci:bs.ass.deficitNotCoveredByCapital.privateAccountSP.netIncome
parent-childhttp://www.xbrl.de/taxonomies/de-gaap-ci/role/determinationOfTaxableIncomeSpecialCases
de-gaap-ci:bs.ass.deficitNotCoveredByCapital.privateAccountSP.reallocation
parent-childhttp://www.xbrl.de/taxonomies/de-gaap-ci/role/determinationOfTaxableIncomeSpecialCases
de-gaap-ci:bs.ass.deficitNotCoveredByCapital.privateAccountSP.incomeUseDeposits
parent-childhttp://www.xbrl.de/taxonomies/de-gaap-ci/role/balanceSheet
de-gaap-ci:bs.ass.deficitNotCoveredByCapital.privateAccountSP.incomeUseWithdrawals
parent-childhttp://www.xbrl.de/taxonomies/de-gaap-ci/role/balanceSheet
de-gaap-ci:bs.ass.deficitNotCoveredByCapital.privateAccountSP.netIncome
parent-childhttp://www.xbrl.de/taxonomies/de-gaap-ci/role/balanceSheet
de-gaap-ci:bs.ass.deficitNotCoveredByCapital.privateAccountSP.capAdjust
parent-childhttp://www.xbrl.de/taxonomies/de-gaap-ci/role/balanceSheet
de-gaap-ci:bs.ass.deficitNotCoveredByCapital.privateAccountSP.capAdjust6bRes
parent-childhttp://www.xbrl.de/taxonomies/de-gaap-ci/role/balanceSheet
de-gaap-ci:bs.ass.deficitNotCoveredByCapital.privateAccountSP.beginYear
parent-childhttp://www.xbrl.de/taxonomies/de-gaap-ci/role/balanceSheet
de-gaap-ci:bs.ass.deficitNotCoveredByCapital.privateAccountSP.reallocation
parent-childhttp://www.xbrl.de/taxonomies/de-gaap-ci/role/balanceSheet
de-gaap-ci:bs.ass.deficitNotCoveredByCapital.privateAccountSP.incomeUseDeposits
summation-itemhttp://www.xbrl.de/taxonomies/de-gaap-ci/role/balanceSheet
de-gaap-ci:bs.ass.deficitNotCoveredByCapital.privateAccountSP.incomeUseWithdrawals
summation-itemhttp://www.xbrl.de/taxonomies/de-gaap-ci/role/balanceSheet
de-gaap-ci:bs.ass.deficitNotCoveredByCapital.privateAccountSP.capAdjust
summation-itemhttp://www.xbrl.de/taxonomies/de-gaap-ci/role/balanceSheet
de-gaap-ci:bs.ass.deficitNotCoveredByCapital.privateAccountSP.capAdjust6bRes
summation-itemhttp://www.xbrl.de/taxonomies/de-gaap-ci/role/balanceSheet
de-gaap-ci:bs.ass.deficitNotCoveredByCapital.privateAccountSP.netIncome
summation-itemhttp://www.xbrl.de/taxonomies/de-gaap-ci/role/balanceSheet
de-gaap-ci:bs.ass.deficitNotCoveredByCapital.privateAccountSP.beginYear
summation-itemhttp://www.xbrl.de/taxonomies/de-gaap-ci/role/balanceSheet
de-gaap-ci:bs.ass.deficitNotCoveredByCapital.privateAccountSP.reallocation
summation-itemhttp://www.xbrl.de/taxonomies/de-gaap-ci/role/balanceSheet

Related Parent Concepts

NameRelation TypeRole
de-gaap-ci:bs.ass.deficitNotCoveredByCapital
domain-memberhttp://www.xbrl.de/taxonomies/de-gaap-ci/role/determinationOfTaxableIncomeSpecialCasesTableBalanceSheetForProfitOrganisationsAndUtilities
de-gaap-ci:bs.ass.deficitNotCoveredByCapital
domain-memberhttp://www.xbrl.de/taxonomies/de-gaap-ci/role/determinationOfTaxableIncomeSpecialCasesTableBalanceSheetForProfitOrganisationsAndUtilities
de-gaap-ci:bs.ass.deficitNotCoveredByCapital
parent-childhttp://www.xbrl.de/taxonomies/de-gaap-ci/role/determinationOfTaxableIncomeSpecialCases
de-gaap-ci:bs.ass.deficitNotCoveredByCapital
parent-childhttp://www.xbrl.de/taxonomies/de-gaap-ci/role/balanceSheet
de-gaap-ci:bs.ass.deficitNotCoveredByCapital
summation-itemhttp://www.xbrl.de/taxonomies/de-gaap-ci/role/balanceSheet

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