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Index

Allocations or deductions after change in method of calculating profit (due to transition profits/losses)

Name	fpl.additionDeductsTpl
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	credit
Nillable	True
Abstract	False

Labels

Text	Lang	Role	Container role
steuerlich erforderlich	de	http://www.xbrl.org/2003/role/documentation	http://www.xbrl.org/2003/role/link
Zu- oder Abrechnungen nach Wechsel der Gewinnermittlungsart (aufgrund von Übergangsgewinnen / Übergangsverlusten)	de	http://www.xbrl.org/2003/role/label	http://www.xbrl.org/2003/role/link
Allocations or deductions after change in method of calculating profit (due to transition profits/losses)	en	http://www.xbrl.org/2003/role/label	http://www.xbrl.org/2003/role/link
Beim Übergang von der Einnahmenüberschussrechnung zum Betriebsvermögensvergleich kann zur Vermeidung von Härten der Übergangsgewinn gleichmäßig auf bis zu drei Jahre verteilt werden. Ein Übergangsverlust ist stets im Jahr des Wechsels der Gewinnermittlungsart zu berücksichtigen.	de	http://www.xbrl.org/2003/role/definitionGuidance	http://www.xbrl.org/2003/role/link
Zu-/ Abrechnungen nach Wechsel der Gewinnermittlungsart	de	http://www.xbrl.de/roles/labels/terse60Label	http://www.xbrl.org/2003/role/link

References

Name	Value	Role
Name	EStR	http://www.xbrl.org/2003/role/reference
Paragraph	4.6	http://www.xbrl.org/2003/role/reference
legalFormPG	true	http://www.xbrl.org/2003/role/mandatoryDisclosureRef
typeOperatingResult	neutral	http://www.xbrl.org/2003/role/mandatoryDisclosureRef
legalFormEU	true	http://www.xbrl.org/2003/role/mandatoryDisclosureRef
fiscalRequirement	Summenmussfeld	http://www.xbrl.org/2003/role/mandatoryDisclosureRef

Related Child Concepts

	Name	Relation Type	Role
	Allocations or deductions after change in method of calculating profit (due to transition profits/losses), full amount in year of transition `de-gaap-ci:fpl.additionDeductsTpl.fullValueYearChange`	parent-child	http://www.xbrl.de/taxonomies/de-gaap-ci/role/determinationOfTaxableIncome
	Allocations or deductions after change in method of calculating profit (due to transition profits/losses), allocations after change in method of calculating profit (distributed over two years) `de-gaap-ci:fpl.additionDeductsTpl.div2Years`	parent-child	http://www.xbrl.de/taxonomies/de-gaap-ci/role/determinationOfTaxableIncome
	Allocations or deductions after change in method of calculating profit (due to transition profits/losses), allocations after change in method of calculating profit (spread over three years) `de-gaap-ci:fpl.additionDeductsTpl.div3Years`	parent-child	http://www.xbrl.de/taxonomies/de-gaap-ci/role/determinationOfTaxableIncome
	Allocations or deductions after change in method of calculating profit (due to transition profits/losses), full amount in year of transition `de-gaap-ci:fpl.additionDeductsTpl.fullValueYearChange`	summation-item	http://www.xbrl.de/taxonomies/de-gaap-ci/role/determinationOfTaxableIncome
	Allocations or deductions after change in method of calculating profit (due to transition profits/losses), allocations after change in method of calculating profit (distributed over two years) `de-gaap-ci:fpl.additionDeductsTpl.div2Years`	summation-item	http://www.xbrl.de/taxonomies/de-gaap-ci/role/determinationOfTaxableIncome
	Allocations or deductions after change in method of calculating profit (due to transition profits/losses), allocations after change in method of calculating profit (spread over three years) `de-gaap-ci:fpl.additionDeductsTpl.div3Years`	summation-item	http://www.xbrl.de/taxonomies/de-gaap-ci/role/determinationOfTaxableIncome

Related Parent Concepts

	Name	Relation Type	Role
	Taxable profit/loss `de-gaap-ci:fpl`	parent-child	http://www.xbrl.de/taxonomies/de-gaap-ci/role/determinationOfTaxableIncome
	Taxable profit/loss `de-gaap-ci:fpl`	summation-item	http://www.xbrl.de/taxonomies/de-gaap-ci/role/determinationOfTaxableIncome