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["Auswahl"]
[]
[]
[null,"Aktuelles Jahr:",null,{"$f":"YEAR(TODAY())","v":2021}]
[]
[null,"Einstellung zur Abschreibung"]
[null,"Einem land- und forstwirtschaftlichen Betrieb stehen für bereits abgeschriebene Anlagen zwei Möglichkeiten zur Verfügung, nämlich die Abschreibung auf den Erinnerungswert (= 1,- €) einerseits und wenn ein Anlagenverzeichnis geführt wird, die Abschreibung auf Null (0,-€) andererseits. Du musst dich daher an dieser Stelle entscheiden, welche dieser beiden Varianten du auswählen möchtest!"]
[null,"x","Abschreibung auf den Erinnerungswert (= 1,- €)",{"$f":"IF(B8=\"x\",1,0)","v":1}]
[]
[null,{"$f":"IF(B8=\"\",\"x\",\"\")","v":""},"Abschreibung auf Null (= 0,- €)"]
[]
[]
[null,"Anlagevermögen",null,null,":"]
[]
[null,"ë","Grundverbesserung",null,"Baukostenrichtsatz (indiziert)"]
[]
[null,"ë","Gebäude und bauliche Anlagen"]
[]
[null,"ë","Maschinen und Geräte"]
[]
[null,"Umlaufvermögen"]
[]
[null,"ë","Vieh und Vorräte"]
[]
[null,"ë","Pflanzenbestände"]
[]
[null,"ë","Geldbestände"]
[]
["© Mag. Wolfgang Harasleben",null,null,null,null,"Version 2021.09.30.076"]
[]
[]
["Operatoren",null,"Operanden","Reduktionsfaktoren",null,null,null,1,2,3,4,5,6,7,8,9,10,11,12,13,null,null,"Jahr"]
["+",null,"½ Dachstuhlhöhe",-0.1,null,null,null,"=sverweis(d1;GL;",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein",null,"einem",null,null,{"$f":"YEAR(TODAY())-2","v":2019}]
["–",null,"1. Teil Investitionszuschuss",-0.2,null,null,null,null,2,"eine","eine","die","die","errichtete","errichtete","genommene","genommene","ihr",null,"einer",null,null,{"$f":"W33+1","v":2020}]
["•",null,"2. Teil Investitionszuschuss",-0.33,null,null,null,null,3,"ein","ein","das","das","errichtetes","errichtete","genommenes","genommene","sein",null,"einem",null,null,{"$f":"W34+1","v":2021}]
[":",null,"3. Teil Investitionszuschuss",null,null,null,null,"Anbindestall",1,{"$f":"IF($I36=1,J$33,IF($I36=2,J$34,IF($I36=3,J$35,\"\")))","v":"ein"},"einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³",{"$f":"IF($I36=1,T$33,IF($I36=2,T$34,IF($I36=3,T$35,\"\")))","v":"einem"},null,null,2022]
[null,null,"Abgang","Reduktion auf",null,null,null,"Aufstallung",2,"eine","eine","die","die","errichtete","errichtete","genommene","genommene","ihr","Stk.","einer",null,null,2023]
[null,null,"Abschreibungsbasis",0.9,null,null,null,"Backstube",2,"eine","eine","die","die","errichtete","errichtete","genommene","genommene","ihr","m³","einer",null,null,2024]
[null,null,"Alter",0.8,null,null,null,"Bauernladen",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem",null,null,2025]
[null,null,"Anschaffungsjahr",0.67,null,null,null,"Bewässerungsanlage",2,"eine","eine","die","die","errichtete","errichtete","genommene","genommene","ihr","lfm","einer",null,null,2026]
[null,null,"Anschaffungswert",null,null,null,null,"Bienenhaus",3,"ein","ein","das","das","errichtetes","errichtete","genommenes","genommene","sein","m³","einem",null,null,2027]
[null,null,"Baukostenrichtsatz","Ankreuzen",null,null,null,"Bienenstock",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","Stk.","einem",null,null,2028]
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[null,null,"Breite",null,null,null,null,"Düngestätte",2,"eine","eine","die","die","errichtete","errichtete","genommene","genommene","ihr","m²","einer"]
[null,null,"Gebäudehöhe",null,null,null,null,"Erdäpfelkeller",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,"Gesamt",null,null,null,null,"Fahrsilo",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
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[null,null,{"$f":"IF('G9'!P11=\"\",\"2. Nutzung\",'G9'!P11)","v":"Schweinestall"},null,null,null,null,"Fleischverarbeitungsraum",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,"Größe",null,null,null,null,"Fohlenstall",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
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[null,null,"Höhe",null,null,null,null,"Futterlager",3,"ein","ein","das","das","errichtetes","errichtete","genommenes","genommene","sein","m³","einem"]
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[null,null,"Zeitwert vor Generalreparatur",null,null,null,null,"Keller",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
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[null,null,"Zugang",null,null,null,null,"Lämmerstall",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
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[null,null,null,null,null,null,null,"Rinderstall",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Schafstall",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Schankraum",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
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[null,null,null,null,null,null,null,"Schlachtraum",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Schuppen",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Schweinestall",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Selch",2,"eine","eine","die","die","errichtete","errichtete","genommene","genommene","ihr","m³","einer"]
[null,null,null,null,null,null,null,"Silo",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Speiseraum",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Stadel",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Stall",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
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[null,null,null,null,null,null,null,"Trockenraum",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
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[null,null,null,null,null,null,null,"Ziegenstall",1,{"$f":"IF($I121=1,J$33,IF($I121=2,J$34,IF($I121=3,J$35,\"\")))","v":"ein"},"einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[]
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[null,null,null,null,null,null,null,"Backstube (Erweiterung)",2,"eine","eine","die","die","errichtete","errichtete","genommene","genommene","ihr","m³","einer"]
[null,null,null,null,null,null,null,"Bauernladen (Erweiterung)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Bewässerungsanlage (Erweiterung)",2,"eine","eine","die","die","errichtete","errichtete","genommene","genommene","ihr","lfm","einer"]
[null,null,null,null,null,null,null,"Bienenhaus (Erweiterung)",3,"ein","ein","das","das","errichtetes","errichtete","genommenes","genommene","sein","m³","einem"]
[null,null,null,null,null,null,null,"Bienenstock (Erweiterung)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","Stk.","einem"]
[null,null,null,null,null,null,null,"Brücke (Erweiterung)",2,"eine","eine","die","die","errichtete","errichtete","genommene","genommene","ihr","lfm","einer"]
[null,null,null,null,null,null,null,"Düngerplatte (Erweiterung)",2,"eine","eine","die","die","errichtete","errichtete","genommene","genommene","ihr","m²","einer"]
[null,null,null,null,null,null,null,"Düngestätte (Erweiterung)",2,"eine","eine","die","die","errichtete","errichtete","genommene","genommene","ihr","m²","einer"]
[null,null,null,null,null,null,null,"Erdäpfelkeller (Erweiterung)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Fahrsilo (Erweiterung)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Ferkelstall (Erweiterung)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Fleischverarbeitungsraum (Erweiterung)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Fohlenstall (Erweiterung)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Folientunnel (Erweiterung)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Frühstücksraum (Erweiterung)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Futterlager (Erweiterung)",{"$f":"I53","v":3},"ein","ein","das","das","errichtetes","errichtete","genommenes","genommene","sein","m³","einem"]
[null,null,null,null,null,null,null,"Garage (Erweiterung)",2,"eine","eine","die","die","errichtete","errichtete","genommene","genommene","ihr","m³","einer"]
[null,null,null,null,null,null,null,"Gästezimmer (UaB) (Erweiterung)",3,"ein","ein","das","das","errichtetes","errichtete","genommenes","genommene","sein","m³","einem"]
[null,null,null,null,null,null,null,"Getreidelager (Erweiterung)",3,"ein","ein","das","das","errichtetes","errichtete","genommenes","genommene","sein","m³","einem"]
[null,null,null,null,null,null,null,"Gewächshaus (Erweiterung)",3,"ein","ein","das","das","errichtetes","errichtete","genommenes","genommene","sein","m³","einem"]
[null,null,null,null,null,null,null,"Glashaus (Erweiterung)",3,"ein","ein","das","das","errichtetes","errichtete","genommenes","genommene","sein","m³","einem"]
[null,null,null,null,null,null,null,"Güllegrube (Erweiterung)",2,"eine","eine","die","die","errichtete","errichtete","genommene","genommene","ihr","m³","einer"]
[null,null,null,null,null,null,null,"Hagelnetz (Erweiterung)",3,"ein","ein","das","das","errichtetes","errichtete","genommenes","genommene","sein","m²","einem"]
[null,null,null,null,null,null,null,"Halle (Erweiterung)",2,"eine","eine","die","die","errichtete","errichtete","genommene","genommene","ihr","m³","einer"]
[null,null,null,null,null,null,null,"Heulager (Erweiterung)",3,"ein","ein","das","das","errichtetes","errichtete","genommenes","genommene","sein","m³","einem"]
[null,null,null,null,null,null,null,"Heustadel (Erweiterung)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Heustock (Erweiterung)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Hochsilo (Erweiterung)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Hofladen (Erweiterung)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Holzlager (Erweiterung)",3,"ein","ein","das","das","errichtetes","errichtete","genommenes","genommene","sein","m³","einem"]
[null,null,null,null,null,null,null,"Holzsilo (Erweiterung)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Hühnerstall (Erweiterung)",{"$f":"I69","v":1},"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Jauchegrube (Erweiterung)",2,"eine","eine","die","die","errichtete","errichtete","genommene","genommene","ihr","m³","einer"]
[null,null,null,null,null,null,null,"Kälberstall (Erweiterung)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Kanalisation (Erweiterung)",2,"eine","eine","die","die","errichtete","errichtete","genommene","genommene","ihr","m³","einer"]
[null,null,null,null,null,null,null,"Kartoffelkeller (Erweiterung)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Kartoffellager (Erweiterung)",3,"ein","ein","das","das","errichtetes","errichtete","genommenes","genommene","sein","m³","einem"]
[null,null,null,null,null,null,null,"Käselager (Erweiterung)",3,"ein","ein","das","das","errichtetes","errichtete","genommenes","genommene","sein","m³","einem"]
[null,null,null,null,null,null,null,"Keller (Erweiterung)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Kühlraum (Erweiterung)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Lagerraum (Erweiterung)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Lämmerstall (Erweiterung)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Laufstall (Erweiterung)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Maschinenhalle (Erweiterung)",2,"eine","eine","die","die","errichtete","errichtete","genommene","genommene","ihr","m³","einer"]
[null,null,null,null,null,null,null,"Maschinenschuppen (Erweiterung)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Mastrinderstall (Erweiterung)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Mehrnutzungsgebäude (Erweiterung)",3,"ein","ein","das","das","errichtetes","errichtete","genommenes","genommene","sein","m²","einem"]
[null,null,null,null,null,null,null,"Melkkarusell (Erweiterung)",{"$f":"I85","v":3},"ein","ein","das","das","errichtetes","errichtete","genommenes","genommene","sein","Stk.","einem"]
[null,null,null,null,null,null,null,"Melkstand (Erweiterung)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","Stk.","einem"]
[null,null,null,null,null,null,null,"Milchkammer (Erweiterung)",2,"eine","eine","die","die","errichtete","errichtete","genommene","genommene","ihr","m³","einer"]
[null,null,null,null,null,null,null,"Milchverarbeitungsraum (Erweiterung)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Milchviehstall (Erweiterung)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Misthaufen (Erweiterung)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m²","einem"]
[null,null,null,null,null,null,null,"Mistlege (Erweiterung)",2,"eine","eine","die","die","errichtete","errichtete","genommene","genommene","ihr","m²","einer"]
[null,null,null,null,null,null,null,"Obstkeller (Erweiterung)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Obstlager (Erweiterung)",3,"ein","ein","das","das","errichtetes","errichtete","genommenes","genommene","sein","m³","einem"]
[null,null,null,null,null,null,null,"Pferdekoppel (Erweiterung)",2,"eine","eine","die","die","errichtete","errichtete","genommene","genommene","ihr","m²","einer"]
[null,null,null,null,null,null,null,"Pferdestall (Erweiterung)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Räucherkammer (Erweiterung)",2,"eine","eine","die","die","errichtete","errichtete","genommene","genommene","ihr","m³","einer"]
[null,null,null,null,null,null,null,"Rinderstall (Erweiterung)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Schafstall (Erweiterung)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Schankraum (Erweiterung)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,{"$f":"H100&\" (Erweiterung)\"","v":"Scheune (Erweiterung)"},2,"eine","eine","die","die","errichtete","errichtete","genommene","genommene","ihr","m³","einer"]
[null,null,null,null,null,null,null,"Schlachtraum (Erweiterung)",{"$f":"I101","v":1},"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Schuppen (Erweiterung)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Schweinestall (Erweiterung)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Selch (Erweiterung)",2,"eine","eine","die","die","errichtete","errichtete","genommene","genommene","ihr","m³","einer"]
[null,null,null,null,null,null,null,"Silo (Erweiterung)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Speiseraum (Erweiterung)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Stadel (Erweiterung)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Stall (Erweiterung)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Stallgebäude (Erweiterung)",3,"ein","ein","das","das","errichtetes","errichtete","genommenes","genommene","sein","m³","einem"]
[null,null,null,null,null,null,null,"Straße (Erweiterung)",2,"eine","eine","die","die","errichtete","errichtete","genommene","genommene","ihr","lfm","einer"]
[null,null,null,null,null,null,null,"Strohlager (Erweiterung)",3,"ein","ein","das","das","errichtetes","errichtete","genommenes","genommene","sein","m³","einem"]
[null,null,null,null,null,null,null,"Traunsteinsilo (Erweiterung)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Trockenraum (Erweiterung)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Verarbeitungsraum (Erweiterung)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Waschplatz (Erweiterung)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m²","einem"]
[null,null,null,null,null,null,null,"Weg (Erweiterung)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","lfm","einem"]
[null,null,null,null,null,null,null,"Weidezaun (Erweiterung)",{"$f":"I117","v":1},"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","lfm","einem"]
[null,null,null,null,null,null,null,"Weinkeller (Erweiterung)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Werkstatt (Erweiterung)",2,"eine","eine","die","die","errichtete","errichtete","genommene","genommene","ihr","m³","einer"]
[null,null,null,null,null,null,null,"Wirtschaftsgebäude (Erweiterung)",3,"ein","ein","das","das","errichtetes","errichtete","genommenes","genommene","sein","m³","einem"]
[null,null,null,null,null,null,null,"Ziegenstall (Erweiterung)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[]
[null,null,null,null,null,null,null,{"$f":"H36&\" (Generalreparatur)\"","v":"Anbindestall (Generalreparatur)"},{"$f":"I36","v":1},"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Aufstallung (Generalreparatur)",2,"eine","eine","die","die","errichtete","errichtete","genommene","genommene","ihr","Stk.","einer"]
[null,null,null,null,null,null,null,"Backstube (Generalreparatur)",2,"eine","eine","die","die","errichtete","errichtete","genommene","genommene","ihr","m³","einer"]
[null,null,null,null,null,null,null,"Bauernladen (Generalreparatur)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Bewässerungsanlage (Generalreparatur)",2,"eine","eine","die","die","errichtete","errichtete","genommene","genommene","ihr","lfm","einer"]
[null,null,null,null,null,null,null,"Bienenhaus (Generalreparatur)",3,"ein","ein","das","das","errichtetes","errichtete","genommenes","genommene","sein","m³","einem"]
[null,null,null,null,null,null,null,"Bienenstock (Generalreparatur)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","Stk.","einem"]
[null,null,null,null,null,null,null,"Brücke (Generalreparatur)",2,"eine","eine","die","die","errichtete","errichtete","genommene","genommene","ihr","lfm","einer"]
[null,null,null,null,null,null,null,"Düngerplatte (Generalreparatur)",2,"eine","eine","die","die","errichtete","errichtete","genommene","genommene","ihr","m²","einer"]
[null,null,null,null,null,null,null,"Düngestätte (Generalreparatur)",2,"eine","eine","die","die","errichtete","errichtete","genommene","genommene","ihr","m²","einer"]
[null,null,null,null,null,null,null,"Erdäpfelkeller (Generalreparatur)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Fahrsilo (Generalreparatur)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Ferkelstall (Generalreparatur)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Fleischverarbeitungsraum (Generalreparatur)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Fohlenstall (Generalreparatur)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Folientunnel (Generalreparatur)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Frühstücksraum (Generalreparatur)",{"$f":"I52","v":1},"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Futterlager (Generalreparatur)",3,"ein","ein","das","das","errichtetes","errichtete","genommenes","genommene","sein","m³","einem"]
[null,null,null,null,null,null,null,"Garage (Generalreparatur)",2,"eine","eine","die","die","errichtete","errichtete","genommene","genommene","ihr","m³","einer"]
[null,null,null,null,null,null,null,"Gästezimmer (UaB) (Generalreparatur)",3,"ein","ein","das","das","errichtetes","errichtete","genommenes","genommene","sein","m³","einem"]
[null,null,null,null,null,null,null,"Getreidelager (Generalreparatur)",3,"ein","ein","das","das","errichtetes","errichtete","genommenes","genommene","sein","m³","einem"]
[null,null,null,null,null,null,null,"Gewächshaus (Generalreparatur)",3,"ein","ein","das","das","errichtetes","errichtete","genommenes","genommene","sein","m³","einem"]
[null,null,null,null,null,null,null,"Glashaus (Generalreparatur)",3,"ein","ein","das","das","errichtetes","errichtete","genommenes","genommene","sein","m³","einem"]
[null,null,null,null,null,null,null,"Güllegrube (Generalreparatur)",2,"eine","eine","die","die","errichtete","errichtete","genommene","genommene","ihr","m³","einer"]
[null,null,null,null,null,null,null,"Hagelnetz (Generalreparatur)",3,"ein","ein","das","das","errichtetes","errichtete","genommenes","genommene","sein","m²","einem"]
[null,null,null,null,null,null,null,"Halle (Generalreparatur)",2,"eine","eine","die","die","errichtete","errichtete","genommene","genommene","ihr","m³","einer"]
[null,null,null,null,null,null,null,"Heulager (Generalreparatur)",3,"ein","ein","das","das","errichtetes","errichtete","genommenes","genommene","sein","m³","einem"]
[null,null,null,null,null,null,null,"Heustadel (Generalreparatur)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Heustock (Generalreparatur)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Hochsilo (Generalreparatur)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Hofladen (Generalreparatur)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Holzlager (Generalreparatur)",3,"ein","ein","das","das","errichtetes","errichtete","genommenes","genommene","sein","m³","einem"]
[null,null,null,null,null,null,null,"Holzsilo (Generalreparatur)",{"$f":"I68","v":1},"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Hühnerstall (Generalreparatur)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Jauchegrube (Generalreparatur)",2,"eine","eine","die","die","errichtete","errichtete","genommene","genommene","ihr","m³","einer"]
[null,null,null,null,null,null,null,"Kälberstall (Generalreparatur)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Kanalisation (Generalreparatur)",2,"eine","eine","die","die","errichtete","errichtete","genommene","genommene","ihr","m³","einer"]
[null,null,null,null,null,null,null,"Kartoffelkeller (Generalreparatur)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Kartoffellager (Generalreparatur)",3,"ein","ein","das","das","errichtetes","errichtete","genommenes","genommene","sein","m³","einem"]
[null,null,null,null,null,null,null,"Käselager (Generalreparatur)",3,"ein","ein","das","das","errichtetes","errichtete","genommenes","genommene","sein","m³","einem"]
[null,null,null,null,null,null,null,"Keller (Generalreparatur)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Kühlraum (Generalreparatur)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Lagerraum (Generalreparatur)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Lämmerstall (Generalreparatur)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Laufstall (Generalreparatur)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Maschinenhalle (Generalreparatur)",2,"eine","eine","die","die","errichtete","errichtete","genommene","genommene","ihr","m³","einer"]
[null,null,null,null,null,null,null,"Maschinenschuppen (Generalreparatur)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Mastrinderstall (Generalreparatur)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Mehrnutzungsgebäude (Generalreparatur)",{"$f":"I84","v":3},"ein","ein","das","das","errichtetes","errichtete","genommenes","genommene","sein","m²","einem"]
[null,null,null,null,null,null,null,"Melkkarusell (Generalreparatur)",3,"ein","ein","das","das","errichtetes","errichtete","genommenes","genommene","sein","Stk.","einem"]
[null,null,null,null,null,null,null,"Melkstand (Generalreparatur)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","Stk.","einem"]
[null,null,null,null,null,null,null,"Milchkammer (Generalreparatur)",2,"eine","eine","die","die","errichtete","errichtete","genommene","genommene","ihr","m³","einer"]
[null,null,null,null,null,null,null,"Milchverarbeitungsraum (Generalreparatur)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Milchviehstall (Generalreparatur)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Misthaufen (Generalreparatur)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m²","einem"]
[null,null,null,null,null,null,null,"Mistlege (Generalreparatur)",2,"eine","eine","die","die","errichtete","errichtete","genommene","genommene","ihr","m²","einer"]
[null,null,null,null,null,null,null,"Obstkeller (Generalreparatur)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Obstlager (Generalreparatur)",3,"ein","ein","das","das","errichtetes","errichtete","genommenes","genommene","sein","m³","einem"]
[null,null,null,null,null,null,null,"Pferdekoppel (Generalreparatur)",2,"eine","eine","die","die","errichtete","errichtete","genommene","genommene","ihr","m²","einer"]
[null,null,null,null,null,null,null,"Pferdestall (Generalreparatur)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Räucherkammer (Generalreparatur)",2,"eine","eine","die","die","errichtete","errichtete","genommene","genommene","ihr","m³","einer"]
[null,null,null,null,null,null,null,"Rinderstall (Generalreparatur)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Schafstall (Generalreparatur)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Schankraum (Generalreparatur)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,{"$f":"H100&\" (Generalreparatur)\"","v":"Scheune (Generalreparatur)"},{"$f":"I100","v":2},"eine","eine","die","die","errichtete","errichtete","genommene","genommene","ihr","m³","einer"]
[null,null,null,null,null,null,null,"Schlachtraum (Generalreparatur)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Schuppen (Generalreparatur)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Schweinestall (Generalreparatur)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Selch (Generalreparatur)",2,"eine","eine","die","die","errichtete","errichtete","genommene","genommene","ihr","m³","einer"]
[null,null,null,null,null,null,null,"Silo (Generalreparatur)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Speiseraum (Generalreparatur)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Stadel (Generalreparatur)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Stall (Generalreparatur)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Stallgebäude (Generalreparatur)",3,"ein","ein","das","das","errichtetes","errichtete","genommenes","genommene","sein","m³","einem"]
[null,null,null,null,null,null,null,"Straße (Generalreparatur)",2,"eine","eine","die","die","errichtete","errichtete","genommene","genommene","ihr","lfm","einer"]
[null,null,null,null,null,null,null,"Strohlager (Generalreparatur)",3,"ein","ein","das","das","errichtetes","errichtete","genommenes","genommene","sein","m³","einem"]
[null,null,null,null,null,null,null,"Traunsteinsilo (Generalreparatur)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Trockenraum (Generalreparatur)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Verarbeitungsraum (Generalreparatur)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Waschplatz (Generalreparatur)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m²","einem"]
[null,null,null,null,null,null,null,"Weg (Generalreparatur)",{"$f":"I116","v":1},"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","lfm","einem"]
[null,null,null,null,null,null,null,"Weidezaun (Generalreparatur)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","lfm","einem"]
[null,null,null,null,null,null,null,"Weinkeller (Generalreparatur)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]
[null,null,null,null,null,null,null,"Werkstatt (Generalreparatur)",2,"eine","eine","die","die","errichtete","errichtete","genommene","genommene","ihr","m³","einer"]
[null,null,null,null,null,null,null,"Wirtschaftsgebäude (Generalreparatur)",3,"ein","ein","das","das","errichtetes","errichtete","genommenes","genommene","sein","m³","einem"]
[null,null,null,null,null,null,null,"Ziegenstall (Generalreparatur)",1,"ein","einen","der","den","errichteten","errichteter","genommenen","genommener","sein","m³","einem"]

{"sheet":"BKRS indiziert","index":1,"n_rows":20,"n_cols":7,"rows_kept":20,"cut":false,"hidden":false,"merged":[[17,3,17,6],[7,2,7,3],[5,2,5,3],[3,2,3,3],[9,2,9,3],[11,2,11,3],[15,3,15,6]]}
[null,"Ermittlung des indizierten Baukostenrichtsatzes"]
[]
[]
[null,null,"Aktuelles Jahr:",null,null,{"$f":"IF(Jahr!D4>2021,2021,Jahr!D4)","v":2021}]
[]
[null,null,2008,null,null,{"$f":"VLOOKUP(C6,BPIgesamt,2,0)","v":253.2}," 1) Baukostenrichtsätze aus dem Jahr 2008!"]
[]
[null,null,{"$f":"AktJAHR","v":2021},null,null,{"$f":"VLOOKUP(C8,BPIgesamt,2,0)","v":361.1}]
[]
[null,null,"Baukostenrichtsatz (2008)",null,"€/m³",156]
[]
[null,null,{"$f":"\"Indizierter Baukostenrichtsatz (\"&AktJAHR&\")\"","v":"Indizierter Baukostenrichtsatz (2021)"},null,"€/m³",{"$f":"IF(OR(F10=\"\",$F$6=\"\",$F$8=\"\"),\"\",ROUND(F10/$F$6*$F$8,0))","v":222}]
[]
[null,null,"Anlagevermögen"]
[]
[null,null,"ë","Grundverbesserung"]
[]
[null,null,"ë","Gebäude und bauliche Anlagen"]
[]
[null,"© Mag. Wolfgang Harasleben"]

{"sheet":"GV","index":2,"n_rows":16,"n_cols":3,"rows_kept":16,"cut":false,"hidden":false,"merged":[[1,0,1,4],[4,2,4,3],[5,2,5,3],[8,2,8,3],[15,0,15,4],[2,1,2,3],[9,2,9,3],[12,2,12,3],[13,2,13,3]]}
["Grundverbesserungen"]
[]
[null,"Definition\n          = sind mit dem Boden fest verbunden und\n          = vermehren seinen Wert\n          = d.h.\n             ● sie erhöhen die Ertragsfähigkeit oder\n             ● erleichtern die Produktion\n\nWir unterscheiden\n             ● einmalige Grundverbesserungen (werden nicht bewertet)\n             ● abnutzbare Grundverbesserungen oder Meliorationen (Bewertung nach Anschaffungs- bzw. Herstellungswert)"]
[]
[null,"ë","Herstellungswert bekannt, Errichtung und Inbetriebnahme im Aufzeichnungsjahr,\nkein Investitionszuschuss"]
[null,null,{"$f":"IF('GV1'!A1=\"\",\"\",MID('GV1'!A1,1,1)&MID('GV1'!A1,4,2))&\" \"&IF('GV1'!C1=\"\",\"\",'GV1'!C1)&\": \"&IF('GV1'!D1=\"\",\"\",'GV1'!D1)","v":"Bsp 1: Rohrdrainage - Sumpfwiese"}]
[]
[]
[null,"ë","Herstellungswert bekannt, Errichtungsjahr bekannt,\nkein Investitionszuschuss"]
[null,null,{"$f":"IF('GV2'!A1=\"\",\"\",MID('GV2'!A1,1,1)&MID('GV2'!A1,4,2))&\" \"&IF('GV2'!C1=\"\",\"\",'GV2'!C1)&\": \"&IF('GV2'!D1=\"\",\"\",'GV2'!D1)","v":"Bsp 2: Maulwurfsdrainage - Hofacker"}]
[]
[]
[null,"ë","Herstellungswert nicht bekannt, Errichtungsjahr bekannt,\nkein Investitionszuschuss"]
[null,null,{"$f":"IF('GV3'!A1=\"\",\"\",MID('GV3'!A1,1,1)&MID('GV3'!A1,4,2))&\" \"&IF('GV3'!C1=\"\",\"\",'GV3'!C1)&\": \"&IF('GV3'!D1=\"\",\"\",'GV3'!D1)","v":"Bsp 3: Drainage"}]
[]
["© Mag. Wolfgang Harasleben"]

{"sheet":"GV1","index":3,"n_rows":61,"n_cols":45,"rows_kept":61,"cut":false,"hidden":false,"merged":[[37,2,37,3],[6,17,6,19],[29,1,30,1],[51,2,51,3],[32,1,33,1],[25,7,25,8],[37,7,37,8],[23,2,23,3],[25,2,25,3],[27,2,27,3],[29,2,29,3],[59,0,59,9],[45,7,45,8],[51,7,51,8],[55,4,55,6],[47,2,47,3],[55,0,57,1],[55,2,57,2],[56,4,56,6],[57,4,57,6],[53,2,53,3],[45,2,45,3],[0,3,0,14],[58,0,58,1],[58,4,58,6],[49,7,49,8],[39,7,39,8],[43,7,43,8],[49,2,49,3],[35,2,35,3],[6,0,6,14],[23,7,23,8],[30,2,30,3],[32,2,32,3],[33,2,33,3],[39,2,39,3],[41,2,41,3],[43,2,43,3]]}
["Beispiel",null,1,"Rohrdrainage - Sumpfwiese"]
[]
["■ Herstellungswert bekannt"]
["■ Errichtung und Inbetriebnahme im Aufzeichnungsjahr"]
["■ kein Investitionszuschuss",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Punkte"]
[]
[{"$f":"\"Der Neuwert (Herstellungswert) für die im ersten Halbjahr \"&C11&\" errichtete und in Betrieb genommene '\"&UPPER(D1)&\"' beträgt laut Rechnung \"&DOLLAR(H9,2)&\". Die Nutzungsdauer wird mit \"&H11&\" Jahren festgelegt.\"","v":"Der Neuwert (Herstellungswert) für die im ersten Halbjahr 2021 errichtete und in Betrieb genommene 'ROHRDRAINAGE - SUMPFWIESE' beträgt laut Rechnung € 4 304,00. Die Nutzungsdauer wird mit 20 Jahren festgelegt."},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Anzeigen!"]
[]
[null,"Heuer = ",{"$f":"IF(Jahr!D4=\"\",\"\",Jahr!D4)","v":2021},null,null,null,"Anschaffungswert = ",4304," €"]
[]
[null,"Anschaffungsjahr = ",{"$f":"IF(Jahr!D4=\"\",\"\",Jahr!D4)","v":2021},null,null,null,"Nutzungsdauer = ",20," Jahre"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PKT","/","GES",null,null,"Ergebnisse",null,null,null,null,null,"Hilfe",null,null,null,null,null,"Formelprüfung",null,null,null,null,null,"Punkte"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["1.","Alter = ",null,null,null,null,null,null,null,null,"jAfa ………. Jährliche Afa (Abschreibung)",null,null,null,null,null,null,{"$f":"IF(AND(C24=\"\",F24=\"\",H24=\"\"),\"\",SUM(AO24:AS24))","v":""},"/",{"$f":"COUNTA(AC24:AG24)","v":3},null,null,{"$f":"IF(C24=\"\",\"\",C24)","v":""},null,{"$f":"IF(F24=\"\",\"\",F24)","v":""},null,{"$f":"IF(H24=\"\",\"\",H24)","v":""},"/",{"$f":"IF(GV1L!C24=\"\",\"\",GV1L!C24)","v":"Heuer"},null,{"$f":"IF(GV1L!F24=\"\",\"\",GV1L!F24)","v":"–"},null,{"$f":"IF(GV1L!H24=\"\",\"\",GV1L!H24)","v":"Anschaffungsjahr"},null,null,null,null,null,null,null,{"$f":"IF(W24=\"\",\"\",IF(W24=AC24,1,IF(W24=AI24,0.5,0)))","v":""},{"$f":"IF(X24=\"\",\"\",IF(X24=AD24,1,IF(X24=AJ24,0.5,0)))","v":""},"","",""]
[]
[null,"Alter = ",null,null,null,{"$f":"IF(F24=\"\",\"\",F24)","v":""},null,null,null,null,"bAfa ………. Bisherige Afa (Abschreibung)",null,null,null,null,null,null,{"$f":"IF(AND(C26=\"\",F26=\"\",H26=\"\"),\"\",SUM(AO26:AS26))","v":""},"/",{"$f":"COUNTA(AC26:AG26)","v":2},null,null,{"$f":"IF(C26=\"\",\"\",C26)","v":""},null,null,null,{"$f":"IF(H26=\"\",\"\",H26)","v":""},"/",{"$f":"IF(GV1L!C26=\"\",\"\",GV1L!C26)","v":2021},null,null,null,{"$f":"IF(GV1L!H26=\"\",\"\",GV1L!H26)","v":2021},null,null,null,null,null,null,null,{"$f":"IF(W26=\"\",\"\",IF(W26=AC26,1,IF(W26=AI26,0.5,0)))","v":""},"","","",""]
[null,null,null,null,null,","]
[null,"Alter = ",null,null,null,"Jahre",null,null,null,null,"ZW1.1. ………. Zeitwert am 1.1.",null,null,null,null,null,null,{"$f":"IF(AND(C28=\"\"),\"\",SUM(AO28:AS28))","v":""},"/",{"$f":"COUNTA(AC28:AG28)","v":1},null,null,{"$f":"IF(C28=\"\",\"\",C28)","v":""},null,null,null,null,"/",{"$f":"IF(GV1L!C28=\"\",\"\",GV1L!C28)","v":0},null,null,null,null,"-",{"$f":"IF(C28=\"\",\"\",C26-H26)","v":""},null,null,null,null,null,{"$f":"IF(W28=\"\",\"\",IF(W28=AC28,1,IF(W28=AI28,0.5,0)))","v":""},"","","",""]
[null,null,null,null,null,null,null,null,null,null,"ZW31.12. ………. Zeitwert am 31.12.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Anschaffungswert"]
["2.","jAfa =",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(C30=\"\",F30=\"\",H30=\"\"),\"\",SUM(AO30:AS30))","v":""},"/",{"$f":"COUNTA(AC30:AG30)","v":1},null,null,{"$f":"IF(C30=\"\",\"\",C30)","v":""},null,null,null,null,"/",{"$f":"IF(GV1L!C30=\"\",\"\",GV1L!C30)","v":"Herstellungswert"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(W30=\"\",\"\",IF(COUNTIF($AC29:$AC30,W30)>0,1/COUNTIF($W30,W30),IF(COUNTIF($AI30,W30)>0,0.5/COUNTIF($W30,W30),0)))","v":""},{"$f":"IF(X30=\"\",\"\",IF(X30=AD30,1,IF(X30=AJ30,0.5,0)))","v":""},"","",""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(C31=\"\",F31=\"\",H31=\"\"),\"\",SUM(AO31:AS31))","v":""},"/",{"$f":"COUNTA(AC31:AG31)","v":1},null,null,{"$f":"IF(C31=\"\",\"\",C31)","v":""},null,null,null,null,"/",{"$f":"IF(GV1L!C31=\"\",\"\",GV1L!C31)","v":"Nutzungsdauer"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(W31=\"\",\"\",IF(W31=AC31,1,IF(W31=AI31,0.5,0)))","v":""},"","","",""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(W32=\"\",\"\",IF(W32=AC32,1,IF(W32=#REF!,1,IF(W32=AI32,0.5,IF(W32=#REF!,0.5,0)))))","v":""},{"$f":"IF(X32=\"\",\"\",IF(X32=AD32,1,IF(X32=#REF!,1,IF(X32=AJ32,0.5,IF(X32=#REF!,0.5,0)))))","v":""},{"$f":"IF(Y32=\"\",\"\",IF(Y32=AE32,1,IF(Y32=#REF!,1,IF(Y32=AK32,0.5,IF(Y32=#REF!,0.5,0)))))","v":""},{"$f":"IF(Z32=\"\",\"\",IF(Z32=AF32,1,IF(Z32=#REF!,1,IF(Z32=AL32,0.5,IF(Z32=#REF!,0.5,0)))))","v":""},{"$f":"IF(AA32=\"\",\"\",IF(AA32=AG32,1,IF(AA32=#REF!,1,IF(AA32=AM32,0.5,IF(AA32=#REF!,0.5,0)))))","v":""}]
[null,"jAfa =",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(C33=\"\",F33=\"\",H33=\"\"),\"\",SUM(AO33:AS33))","v":""},"/",{"$f":"COUNTA(AC33:AG33)","v":1},null,null,{"$f":"IF(C33=\"\",\"\",C33)","v":""},null,null,null,null,"/",{"$f":"IF(GV1L!C33=\"\",\"\",GV1L!C33)","v":4304},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(W33=\"\",\"\",IF(W33=AC33,1,IF(W33=AI33,0.5,0)))","v":""},{"$f":"IF(X33=\"\",\"\",IF(X33=AD33,1,IF(X33=AJ33,0.5,0)))","v":""},"","",""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(C34=\"\",F34=\"\",H34=\"\"),\"\",SUM(AO34:AS34))","v":""},"/",{"$f":"COUNTA(AC34:AG34)","v":1},null,null,{"$f":"IF(C34=\"\",\"\",C34)","v":""},null,null,null,null,"/",{"$f":"IF(GV1L!C34=\"\",\"\",GV1L!C34)","v":20},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(W34=\"\",\"\",IF(W34=AC34,1,IF(W34=AI34,0.5,0)))","v":""},"","","",""]
[]
[null,"jAfa =",null,null,null,"€",null,{"$f":"IF(C28>=H11,\"ACHTUNG:   Keine Afa mehr!\",\"\")","v":""},null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(C36=\"\"),\"\",SUM(AO36:AS36))","v":""},"/",{"$f":"COUNTA(AC36:AG36)","v":1},null,null,{"$f":"IF(C36=\"\",\"\",C36)","v":""},null,null,null,null,"/",{"$f":"IF(GV1L!C36=\"\",\"\",GV1L!C36)","v":215.2},null,null,null,null,"-",{"$f":"IF(C36=\"\",\"\",C33/C34)","v":""},null,null,null,null,null,{"$f":"IF(W36=\"\",\"\",IF(W36=AC36,1,IF(W36=AI36,0.5,0)))","v":""},{"$f":"IF(X36=\"\",\"\",IF(X36=AD36,1,IF(X36=AJ36,0.5,0)))","v":""},"","",""]
[]
["3.","bAfa =",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(C38=\"\",F38=\"\",H38=\"\"),\"\",SUM(AO38:AS38))","v":""},"/",{"$f":"COUNTA(AC38:AG38)","v":3},null,null,{"$f":"IF(C38=\"\",\"\",C38)","v":""},null,{"$f":"IF(F38=\"\",\"\",F38)","v":""},null,{"$f":"IF(H38=\"\",\"\",H38)","v":""},"/",{"$f":"IF(GV1L!C38=\"\",\"\",GV1L!C38)","v":"Alter"},null,{"$f":"IF(GV1L!F38=\"\",\"\",GV1L!F38)","v":"•"},null,{"$f":"IF(GV1L!H38=\"\",\"\",GV1L!H38)","v":"Jährliche Afa"},null,null,null,null,null,null,null,{"$f":"IF(W38=\"\",\"\",IF(COUNTIF($AC38:$AG38,W38)>0,1/COUNTIF($W38:$AA38,W38),IF(COUNTIF($AI38:$AM38,W38)>0,0.5/COUNTIF($W38:$AA38,W38),0)))","v":""},{"$f":"IF(X38=\"\",\"\",IF(COUNTIF($AC38:$AG38,X38)>0,1/COUNTIF($W38:$AA38,X38),IF(COUNTIF($AI38:$AM38,X38)>0,0.5/COUNTIF($W38:$AA38,X38),0)))","v":""},"","",""]
[]
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[{"$f":"IF('GV1'!A3=\"\",\"\",'GV1'!A3)","v":"■ Herstellungswert bekannt"}]
[{"$f":"IF('GV1'!A4=\"\",\"\",'GV1'!A4)","v":"■ Errichtung und Inbetriebnahme im Aufzeichnungsjahr"}]
[{"$f":"IF('GV1'!A5=\"\",\"\",'GV1'!A5)","v":"■ kein Investitionszuschuss"}]
[]
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["1.","Alter = ","Heuer",null,null,"–",null,"Anschaffungsjahr",null,null,"jAfa ………. Jährliche Afa (Abschreibung)"]
[]
[null,"Alter = ",{"$f":"C9","v":2021},null,null,{"$f":"IF(F24=\"\",\"\",F24)","v":"–"},null,{"$f":"C11","v":2021},null,null,"bAfa ………. Bisherige Afa (Abschreibung)"]
[null,null,null,null,null,","]
[null,"Alter = ",{"$f":"C26-H26","v":0},null,null,"Jahre",null,null,null,null,"ZW1.1. ………. Zeitwert am 1.1."]
[null,null,null,null,null,null,null,null,null,null,"ZW31.12. ………. Zeitwert am 31.12."]
["2.","jAfa =","Herstellungswert"]
[null,null,"Nutzungsdauer"]
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[null,"jAfa =",{"$f":"H9","v":4304}]
[null,null,{"$f":"H11","v":20}]
[]
[null,"jAfa =",{"$f":"C33/C34","v":215.2},null,null,"€",null,{"$f":"IF(C28>=H11,\"ACHTUNG:   Keine Afa mehr!\",\"\")","v":""}]
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["3.","bAfa =","Alter",null,null,"•",null,"Jährliche Afa"]
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[null,"bAfa =",{"$f":"C28","v":0},null,null,{"$f":"IF(F38=\"\",\"\",F38)","v":"•"},null,{"$f":"C36","v":215.2}]
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[null,"bAfa =",{"$f":"C40*H40","v":0},null,null,"€"]
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["4.","ZW1.1. =","Herstellungswert",null,null,"–",null,"Bisherige Afa"]
[]
[null,"ZW1.1. =",{"$f":"H9","v":4304},null,null,{"$f":"IF(F44=\"\",\"\",F44)","v":"–"},null,{"$f":"C42","v":0}]
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[]
["5.","ZW31.12. =","Zeitwert 1.1.",null,null,"–",null,"Jährliche Afa"]
[]
[null,"ZW31.12. =",{"$f":"C48","v":4304},null,null,{"$f":"IF(F50=\"\",\"\",F50)","v":"–"},null,{"$f":"IF(C28>=H11,0,C36)","v":215.2}]
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["Beispiel",null,2,"Maulwurfsdrainage - Hofacker"]
[]
["■ Herstellungswert bekannt"]
["■ Errichtungsjahr bekannt"]
["■ kein Investitionszuschuss",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Punkte"]
[]
[{"$f":"\"Der Neuwert (Herstellungswert) für die im ersten Halbjahr \"&C11&\" errichtete und in Betrieb genommene '\"&UPPER(D1)&\"' beträgt laut Rechnung \"&DOLLAR(H9,2)&\". Die Nutzungsdauer wird mit \"&H11&\" Jahren festgelegt.\"","v":"Der Neuwert (Herstellungswert) für die im ersten Halbjahr 2012 errichtete und in Betrieb genommene 'MAULWURFSDRAINAGE - HOFACKER' beträgt laut Rechnung € 11 760,00. Die Nutzungsdauer wird mit 10 Jahren festgelegt."},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Anzeigen!"]
[]
[null,"Heuer = ",{"$f":"IF(Jahr!D4=\"\",\"\",Jahr!D4)","v":2021},null,null,null,"Anschaffungswert = ",11760," €"]
[]
[null,"Anschaffungsjahr = ",{"$f":"C9-H11+ROUND(H11/8,0)","v":2012},null,null,null,"Nutzungsdauer = ",10," Jahre"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PKT","/","GES",null,null,"Ergebnisse",null,null,null,null,null,"Hilfe",null,null,null,null,null,"Formelprüfung",null,null,null,null,null,"Punkte"]
[]
[]
[]
[]
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["1.","Alter = ",null,null,null,null,null,null,null,null,"jAfa ………. Jährliche Afa (Abschreibung)",null,null,null,null,null,null,{"$f":"IF(AND(C24=\"\",F24=\"\",H24=\"\"),\"\",SUM(AO24:AS24))","v":""},"/",{"$f":"COUNTA(AC24:AG24)","v":3},null,null,{"$f":"IF(C24=\"\",\"\",C24)","v":""},null,{"$f":"IF(F24=\"\",\"\",F24)","v":""},null,{"$f":"IF(H24=\"\",\"\",H24)","v":""},"/",{"$f":"IF(GV2L!C24=\"\",\"\",GV2L!C24)","v":"Heuer"},null,{"$f":"IF(GV2L!F24=\"\",\"\",GV2L!F24)","v":"–"},null,{"$f":"IF(GV2L!H24=\"\",\"\",GV2L!H24)","v":"Anschaffungsjahr"},null,null,null,null,null,null,null,{"$f":"IF(W24=\"\",\"\",IF(W24=AC24,1,IF(W24=AI24,0.5,0)))","v":""},{"$f":"IF(X24=\"\",\"\",IF(X24=AD24,1,IF(X24=AJ24,0.5,0)))","v":""},"","",""]
[]
[null,"Alter = ",null,null,null,{"$f":"IF(F24=\"\",\"\",F24)","v":""},null,null,null,null,"bAfa ………. Bisherige Afa (Abschreibung)",null,null,null,null,null,null,{"$f":"IF(AND(C26=\"\",F26=\"\",H26=\"\"),\"\",SUM(AO26:AS26))","v":""},"/",{"$f":"COUNTA(AC26:AG26)","v":2},null,null,{"$f":"IF(C26=\"\",\"\",C26)","v":""},null,null,null,{"$f":"IF(H26=\"\",\"\",H26)","v":""},"/",{"$f":"IF(GV2L!C26=\"\",\"\",GV2L!C26)","v":2021},null,null,null,{"$f":"IF(GV2L!H26=\"\",\"\",GV2L!H26)","v":2012},null,null,null,null,null,null,null,{"$f":"IF(W26=\"\",\"\",IF(W26=AC26,1,IF(W26=AI26,0.5,0)))","v":""},"","","",""]
[null,null,null,null,null,","]
[null,"Alter = ",null,null,null,"Jahre",null,null,null,null,"ZW1.1. ………. Zeitwert am 1.1.",null,null,null,null,null,null,{"$f":"IF(AND(C28=\"\"),\"\",SUM(AO28:AS28))","v":""},"/",{"$f":"COUNTA(AC28:AG28)","v":1},null,null,{"$f":"IF(C28=\"\",\"\",C28)","v":""},null,null,null,null,"/",{"$f":"IF(GV2L!C28=\"\",\"\",GV2L!C28)","v":9},null,null,null,null,"-",{"$f":"IF(C28=\"\",\"\",C26-H26)","v":""},null,null,null,null,null,{"$f":"IF(W28=\"\",\"\",IF(W28=AC28,1,IF(W28=AI28,0.5,0)))","v":""},"","","",""]
[null,null,null,null,null,null,null,null,null,null,"ZW31.12. ………. Zeitwert am 31.12.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Anschaffungswert"]
["2.","jAfa =",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(C30=\"\",F30=\"\",H30=\"\"),\"\",SUM(AO30:AS30))","v":""},"/",{"$f":"COUNTA(AC30:AG30)","v":1},null,null,{"$f":"IF(C30=\"\",\"\",C30)","v":""},null,null,null,null,"/",{"$f":"IF(GV2L!C30=\"\",\"\",GV2L!C30)","v":"Herstellungswert"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(W30=\"\",\"\",IF(COUNTIF($AC29:$AC30,W30)>0,1/COUNTIF($W30,W30),IF(COUNTIF($AI30,W30)>0,0.5/COUNTIF($W30,W30),0)))","v":""},{"$f":"IF(X30=\"\",\"\",IF(X30=AD30,1,IF(X30=AJ30,0.5,0)))","v":""},"","",""]
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[null,"jAfa =",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(C33=\"\",F33=\"\",H33=\"\"),\"\",SUM(AO33:AS33))","v":""},"/",{"$f":"COUNTA(AC33:AG33)","v":1},null,null,{"$f":"IF(C33=\"\",\"\",C33)","v":""},null,null,null,null,"/",{"$f":"IF(GV2L!C33=\"\",\"\",GV2L!C33)","v":11760},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(W33=\"\",\"\",IF(W33=AC33,1,IF(W33=AI33,0.5,0)))","v":""},{"$f":"IF(X33=\"\",\"\",IF(X33=AD33,1,IF(X33=AJ33,0.5,0)))","v":""},"","",""]
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[]
[null,"jAfa =",null,null,null,"€",null,{"$f":"IF(C28>=H11,\"ACHTUNG:   Keine Afa mehr!\",\"\")","v":""},null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(C36=\"\"),\"\",SUM(AO36:AS36))","v":""},"/",{"$f":"COUNTA(AC36:AG36)","v":1},null,null,{"$f":"IF(C36=\"\",\"\",C36)","v":""},null,null,null,null,"/",{"$f":"IF(GV2L!C36=\"\",\"\",GV2L!C36)","v":1176},null,null,null,null,"-",{"$f":"IF(C36=\"\",\"\",C33/C34)","v":""},null,null,null,null,null,{"$f":"IF(W36=\"\",\"\",IF(W36=AC36,1,IF(W36=AI36,0.5,0)))","v":""},{"$f":"IF(X36=\"\",\"\",IF(X36=AD36,1,IF(X36=AJ36,0.5,0)))","v":""},"","",""]
[]
["3.","bAfa =",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(C38=\"\",F38=\"\",H38=\"\"),\"\",SUM(AO38:AS38))","v":""},"/",{"$f":"COUNTA(AC38:AG38)","v":3},null,null,{"$f":"IF(C38=\"\",\"\",C38)","v":""},null,{"$f":"IF(F38=\"\",\"\",F38)","v":""},null,{"$f":"IF(H38=\"\",\"\",H38)","v":""},"/",{"$f":"IF(GV2L!C38=\"\",\"\",GV2L!C38)","v":"Alter"},null,{"$f":"IF(GV2L!F38=\"\",\"\",GV2L!F38)","v":"•"},null,{"$f":"IF(GV2L!H38=\"\",\"\",GV2L!H38)","v":"Jährliche Afa"},null,null,null,null,null,null,null,{"$f":"IF(W38=\"\",\"\",IF(COUNTIF($AC38:$AG38,W38)>0,1/COUNTIF($W38:$AA38,W38),IF(COUNTIF($AI38:$AM38,W38)>0,0.5/COUNTIF($W38:$AA38,W38),0)))","v":""},{"$f":"IF(X38=\"\",\"\",IF(COUNTIF($AC38:$AG38,X38)>0,1/COUNTIF($W38:$AA38,X38),IF(COUNTIF($AI38:$AM38,X38)>0,0.5/COUNTIF($W38:$AA38,X38),0)))","v":""},"","",""]
[]
[null,"bAfa =",null,null,null,{"$f":"IF(F38=\"\",\"\",F38)","v":""},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(C40=\"\",F40=\"\",H40=\"\"),\"\",SUM(AO40:AS40))","v":""},"/",{"$f":"COUNTA(AC40:AG40)","v":2},null,null,{"$f":"IF(C40=\"\",\"\",C40)","v":""},null,null,null,{"$f":"IF(H40=\"\",\"\",H40)","v":""},"/",{"$f":"IF(GV2L!C40=\"\",\"\",GV2L!C40)","v":9},null,null,null,{"$f":"IF(GV2L!H40=\"\",\"\",GV2L!H40)","v":1176},"-",{"$f":"IF(C40=\"\",\"\",C36)","v":""},null,null,null,{"$f":"IF(H40=\"\",\"\",C28)","v":""},null,{"$f":"IF(W40=\"\",\"\",IF(COUNTIF($AC40:$AG40,W40)>0,1/COUNTIF($W40:$AA40,W40),IF(COUNTIF($AI40:$AM40,W40)>0,0.5/COUNTIF($W40:$AA40,W40),0)))","v":""},{"$f":"IF(X40=\"\",\"\",IF(COUNTIF($AC40:$AG40,X40)>0,1/COUNTIF($W40:$AA40,X40),IF(COUNTIF($AI40:$AM40,X40)>0,0.5/COUNTIF($W40:$AA40,X40),0)))","v":""},"","",""]
[]
[null,"bAfa =",null,null,null,"€",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(C42=\"\"),\"\",SUM(AO42:AS42))","v":""},"/",{"$f":"COUNTA(AC42:AG42)","v":1},null,null,{"$f":"IF(C42=\"\",\"\",C42)","v":""},null,null,null,null,"/",{"$f":"IF(GV2L!C42=\"\",\"\",GV2L!C42)","v":10584},null,null,null,null,"-",{"$f":"IF(C42=\"\",\"\",C40*H40)","v":""},null,null,null,null,null,{"$f":"IF(W42=\"\",\"\",IF(COUNTIF($AC42:$AG42,W42)>0,1/COUNTIF($W42:$AA42,W42),IF(COUNTIF($AI42:$AM42,W42)>0,0.5/COUNTIF($W42:$AA42,W42),0)))","v":""},{"$f":"IF(X42=\"\",\"\",IF(COUNTIF($AC42:$AG42,X42)>0,1/COUNTIF($W42:$AA42,X42),IF(COUNTIF($AI42:$AM42,X42)>0,0.5/COUNTIF($W42:$AA42,X42),0)))","v":""},"","",""]
[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,"Anschaffungswert"]
["4.","ZW1.1. =",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(C44=\"\",F44=\"\",H44=\"\"),\"\",SUM(AO44:AS44))","v":""},"/",{"$f":"COUNTA(AC44:AG44)","v":3},null,null,{"$f":"IF(C44=\"\",\"\",C44)","v":""},null,{"$f":"IF(F44=\"\",\"\",F44)","v":""},null,{"$f":"IF(H44=\"\",\"\",H44)","v":""},"/",{"$f":"IF(GV2L!C44=\"\",\"\",GV2L!C44)","v":"Herstellungswert"},null,{"$f":"IF(GV2L!F44=\"\",\"\",GV2L!F44)","v":"–"},null,{"$f":"IF(GV2L!H44=\"\",\"\",GV2L!H44)","v":"Bisherige Afa"},null,null,null,null,null,null,null,{"$f":"IF(W44=\"\",\"\",IF(COUNTIF($AC43:$AC44,W44)>0,1/COUNTIF($W44,W44),IF(COUNTIF($AI44,W44)>0,0.5/COUNTIF($W44,W44),0)))","v":""},{"$f":"IF(X44=\"\",\"\",IF(X44=AD44,1,IF(X44=AJ44,0.5,0)))","v":""},"","",""]
[]
[null,"ZW1.1. =",null,null,null,{"$f":"IF(F44=\"\",\"\",F44)","v":""},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(C46=\"\",F46=\"\",H46=\"\"),\"\",SUM(AO46:AS46))","v":""},"/",{"$f":"COUNTA(AC46:AG46)","v":2},null,null,{"$f":"IF(C46=\"\",\"\",C46)","v":""},null,null,null,{"$f":"IF(H46=\"\",\"\",H46)","v":""},"/",{"$f":"IF(GV2L!C46=\"\",\"\",GV2L!C46)","v":11760},null,null,null,{"$f":"IF(GV2L!H46=\"\",\"\",GV2L!H46)","v":10584},"-",{"$f":"IF(C46=\"\",\"\",H9)","v":""},null,null,null,{"$f":"IF(H46=\"\",\"\",C42)","v":""},null,{"$f":"IF(W46=\"\",\"\",IF(W46=AC46,1,IF(W46=AI46,0.5,0)))","v":""},"","","",""]
[]
[null,"ZW1.1. =",null,null,null,"€",null,{"$f":"IF(C28>=H11,\"Erinnerungswert!\",IF(C48=H9,\"ACHTUNG:   Zeitwert 1.1. bleibt leer! \"&DOLLAR(H9,2)&\" kommt in die Spalte 'Zugang'\",\"\"))","v":""},null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(C48=\"\"),\"\",SUM(AO48:AS48))","v":""},"/",{"$f":"COUNTA(AC48:AG48)","v":1},null,null,{"$f":"IF(C48=\"\",\"\",C48)","v":""},null,null,null,null,"/",{"$f":"IF(GV2L!C48=\"\",\"\",GV2L!C48)","v":1176},null,null,null,null,"-",{"$f":"IF(C48=\"\",\"\",C46-H46)","v":""},null,null,null,null,null,{"$f":"IF(W48=\"\",\"\",IF(W48=AC48,1,IF(W48=AI48,0.5,0)))","v":""},"","","",""]
[]
["5.","ZW31.12. =",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(C50=\"\",F50=\"\",H50=\"\"),\"\",SUM(AO50:AS50))","v":""},"/",{"$f":"COUNTA(AC50:AG50)","v":3},null,null,{"$f":"IF(C50=\"\",\"\",C50)","v":""},null,{"$f":"IF(F50=\"\",\"\",F50)","v":""},null,{"$f":"IF(H50=\"\",\"\",H50)","v":""},"/",{"$f":"IF(GV2L!C50=\"\",\"\",GV2L!C50)","v":"Zeitwert 1.1."},null,{"$f":"IF(GV2L!F50=\"\",\"\",GV2L!F50)","v":"–"},null,{"$f":"IF(GV2L!H50=\"\",\"\",GV2L!H50)","v":"Jährliche Afa"},null,null,null,null,null,null,null,{"$f":"IF(W50=\"\",\"\",IF(W50=AC50,1,IF(W50=AI50,0.5,0)))","v":""},{"$f":"IF(X50=\"\",\"\",IF(X50=AD50,1,IF(X50=AJ50,0.5,0)))","v":""},"","",""]
[]
[null,"ZW31.12. =",null,null,null,{"$f":"IF(F50=\"\",\"\",F50)","v":""},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(C52=\"\",F52=\"\",H52=\"\"),\"\",SUM(AO52:AS52))","v":""},"/",{"$f":"COUNTA(AC52:AG52)","v":2},null,null,{"$f":"IF(C52=\"\",\"\",C52)","v":""},null,null,null,{"$f":"IF(H52=\"\",\"\",H52)","v":""},"/",{"$f":"IF(GV2L!C52=\"\",\"\",GV2L!C52)","v":1176},null,null,null,{"$f":"IF(GV2L!H52=\"\",\"\",GV2L!H52)","v":1176},"-",{"$f":"IF(C52=\"\",\"\",C48)","v":""},null,null,null,{"$f":"IF(AND(H52=\"\",C36=\"\"),\"\",W36)","v":""},null,{"$f":"IF(W52=\"\",\"\",IF(W52=AC52,1,IF(W52=AI52,0.5,0)))","v":""},"","","",""]
[]
[null,"ZW31.12. =",null,null,null,"€",null,{"$f":"IF(C54=\"\",\"\",IF(C48<=C36,\"Erinnerungswert!\",\"\"))","v":""},null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(C54=\"\"),\"\",SUM(AO54:AS54))","v":""},"/",{"$f":"COUNTA(AC54:AG54)","v":1},null,null,{"$f":"IF(C54=\"\",\"\",C54)","v":""},null,null,null,null,"/",{"$f":"IF(GV2L!C54=\"\",\"\",GV2L!C54)","v":1},null,null,null,null,"-",{"$f":"IF(C54=\"\",\"\",C52-H52)","v":""},null,null,null,null,null,{"$f":"IF(W54=\"\",\"\",IF(W54=AC54,1,IF(W54=AI54,0.5,0)))","v":""},"","","",""]
[]
["Bezeichnung",null,"Baujahr","Größe","reduzierter",null,null,"Neuwert","ND","AfA","Wert am","Zugang","Abgang","AfA","Wert am"]
[null,null,null,"ha, lfm, m²","Richtsatz",null,null,"in","in","in",{"$f":"\"1.1.\"&Jahr!F4","v":"1.1."},"in","in","in",{"$f":"\"31.12.\"&Jahr!F4","v":"31.12."}]
[null,null,null,"m³, …","je ha, …",null,null,"€","Jahren","€/Jahr","€","€","€","€","€"]
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["Summe",null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(K59)=0,\"\",SUM(K59))","v":""},{"$f":"IF(SUM(L59)=0,\"\",SUM(L59))","v":""},{"$f":"IF(SUM(M59)=0,\"\",SUM(M59))","v":""},{"$f":"IF(SUM(N59)=0,\"\",SUM(N59))","v":""},{"$f":"IF(SUM(O59)=0,\"\",SUM(O59))","v":""},null,null,null,null,null,null,null,"Korrektur trotz \"Nicht anzeigen\" anzeigen!",null,null,null,null,null,null,null,null,"\"Anschaffungswert\":",{"$f":"COUNTIF(AC12:AG59,\"Anschaffungswert\")","v":2}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Gsamtpunkte: ",{"$f":"SUM(R12:R60)","v":0},"/",{"$f":"SUM(T12:T60)","v":32},null,null,{"$f":"COUNTBLANK(W12:AA59)","v":239},null,null,null,null,null,{"$f":"SUM(COUNTBLANK(AC12:AG59),AG60:AG61)","v":207},null,null,"\"-\":",{"$f":"COUNTIF(AC12:AG59,\"-\")","v":2}]

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["Beispiel",null,{"$f":"IF('GV2'!C1=\"\",\"\",'GV2'!C1)","v":2},{"$f":"IF('GV2'!D1=\"\",\"\",'GV2'!D1)","v":"Maulwurfsdrainage - Hofacker"}]
[]
[{"$f":"IF('GV2'!A3=\"\",\"\",'GV2'!A3)","v":"■ Herstellungswert bekannt"}]
[{"$f":"IF('GV2'!A4=\"\",\"\",'GV2'!A4)","v":"■ Errichtungsjahr bekannt"}]
[{"$f":"IF('GV2'!A5=\"\",\"\",'GV2'!A5)","v":"■ kein Investitionszuschuss"}]
[]
[{"$f":"IF('GV2'!A7=\"\",\"\",'GV2'!A7)","v":"Der Neuwert (Herstellungswert) für die im ersten Halbjahr 2012 errichtete und in Betrieb genommene 'MAULWURFSDRAINAGE - HOFACKER' beträgt laut Rechnung € 11 760,00. Die Nutzungsdauer wird mit 10 Jahren festgelegt."},{"$f":"IF('GV2'!B7=\"\",\"\",'GV2'!B7)","v":""},{"$f":"IF('GV2'!C7=\"\",\"\",'GV2'!C7)","v":""},{"$f":"IF('GV2'!D7=\"\",\"\",'GV2'!D7)","v":""},{"$f":"IF('GV2'!E7=\"\",\"\",'GV2'!E7)","v":""},{"$f":"IF('GV2'!F7=\"\",\"\",'GV2'!F7)","v":""},{"$f":"IF('GV2'!G7=\"\",\"\",'GV2'!G7)","v":""},{"$f":"IF('GV2'!H7=\"\",\"\",'GV2'!H7)","v":""},{"$f":"IF('GV2'!I7=\"\",\"\",'GV2'!I7)","v":""},{"$f":"IF('GV2'!J7=\"\",\"\",'GV2'!J7)","v":""},{"$f":"IF('GV2'!K7=\"\",\"\",'GV2'!K7)","v":""},{"$f":"IF('GV2'!L7=\"\",\"\",'GV2'!L7)","v":""},{"$f":"IF('GV2'!M7=\"\",\"\",'GV2'!M7)","v":""},{"$f":"IF('GV2'!N7=\"\",\"\",'GV2'!N7)","v":""},{"$f":"IF('GV2'!O7=\"\",\"\",'GV2'!O7)","v":""}]
[]
[null,{"$f":"IF('GV2'!B9=\"\",\"\",'GV2'!B9)","v":"Heuer = "},{"$f":"IF('GV2'!C9=\"\",\"\",'GV2'!C9)","v":2021},null,null,null,{"$f":"IF('GV2'!G9=\"\",\"\",'GV2'!G9)","v":"Anschaffungswert = "},{"$f":"IF('GV2'!H9=\"\",\"\",'GV2'!H9)","v":11760},{"$f":"IF('GV2'!I9=\"\",\"\",'GV2'!I9)","v":" €"}]
[]
[null,{"$f":"IF('GV2'!B11=\"\",\"\",'GV2'!B11)","v":"Anschaffungsjahr = "},{"$f":"IF('GV2'!C11=\"\",\"\",'GV2'!C11)","v":2012},null,null,null,{"$f":"IF('GV2'!G11=\"\",\"\",'GV2'!G11)","v":"Nutzungsdauer = "},{"$f":"IF('GV2'!H11=\"\",\"\",'GV2'!H11)","v":10},{"$f":"IF('GV2'!I11=\"\",\"\",'GV2'!I11)","v":" Jahre"}]
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[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["1.","Alter = ","Heuer",null,null,"–",null,"Anschaffungsjahr",null,null,"jAfa ………. Jährliche Afa (Abschreibung)"]
[]
[null,"Alter = ",{"$f":"C9","v":2021},null,null,{"$f":"IF(F24=\"\",\"\",F24)","v":"–"},null,{"$f":"C11","v":2012},null,null,"bAfa ………. Bisherige Afa (Abschreibung)"]
[null,null,null,null,null,","]
[null,"Alter = ",{"$f":"C26-H26","v":9},null,null,"Jahre",null,null,null,null,"ZW1.1. ………. Zeitwert am 1.1."]
[null,null,null,null,null,null,null,null,null,null,"ZW31.12. ………. Zeitwert am 31.12."]
["2.","jAfa =","Herstellungswert"]
[null,null,"Nutzungsdauer"]
[]
[null,"jAfa =",{"$f":"H9","v":11760}]
[null,null,{"$f":"H11","v":10}]
[]
[null,"jAfa =",{"$f":"C33/C34","v":1176},null,null,"€",null,{"$f":"IF(C28>=H11,\"ACHTUNG:   Keine Afa mehr!\",\"\")","v":""}]
[]
["3.","bAfa =","Alter",null,null,"•",null,"Jährliche Afa"]
[]
[null,"bAfa =",{"$f":"C28","v":9},null,null,{"$f":"IF(F38=\"\",\"\",F38)","v":"•"},null,{"$f":"C36","v":1176}]
[]
[null,"bAfa =",{"$f":"C40*H40","v":10584},null,null,"€"]
[]
["4.","ZW1.1. =","Herstellungswert",null,null,"–",null,"Bisherige Afa"]
[]
[null,"ZW1.1. =",{"$f":"H9","v":11760},null,null,{"$f":"IF(F44=\"\",\"\",F44)","v":"–"},null,{"$f":"C42","v":10584}]
[]
[null,"ZW1.1. =",{"$f":"IF(C28>=H11,Jahr!D8,C46-H46)","v":1176},null,null,"€",null,{"$f":"IF(C28>=H11,\"Erinnerungswert!\",IF(C48=H9,\"ACHTUNG:   Zeitwert 1.1. bleibt leer! \"&DOLLAR(H9,2)&\" kommt in die Spalte 'Zugang'\",\"\"))","v":""}]
[]
["5.","ZW31.12. =","Zeitwert 1.1.",null,null,"–",null,"Jährliche Afa"]
[]
[null,"ZW31.12. =",{"$f":"C48","v":1176},null,null,{"$f":"IF(F50=\"\",\"\",F50)","v":"–"},null,{"$f":"IF(C28>=H11,0,C36)","v":1176}]
[]
[null,"ZW31.12. =",{"$f":"IF(C48<=C36,Jahr!D8,C52-H52)","v":1},null,null,"€",null,{"$f":"IF(C48<=C36,\"Erinnerungswert!\",\"\")","v":"Erinnerungswert!"}]
[]
["Bezeichnung",null,"Baujahr","Größe","reduzierter",null,null,"Neuwert","ND","AfA","Wert am","Zugang","Abgang","AfA","Wert am"]
[null,null,null,"ha, lfm, m²","Richtsatz",null,null,"in","in","in",{"$f":"\"1.1.\"&Jahr!F4","v":"1.1."},"in","in","in",{"$f":"\"31.12.\"&Jahr!F4","v":"31.12."}]
[null,null,null,"m³, …","je ha, …",null,null,"€","Jahren","€/Jahr","€","€","€","€","€"]
[{"$f":"IF(D1=\"\",\"\",D1)","v":"Maulwurfsdrainage - Hofacker"},null,{"$f":"IF(C11=\"\",\"\",C11)","v":2012},null,null,null,null,{"$f":"IF(H9=\"\",\"\",H9)","v":11760},{"$f":"IF(H11=\"\",\"\",H11)","v":10},{"$f":"IF(C36=\"\",\"\",C36)","v":1176},{"$f":"IF(H48=\"ACHTUNG:   Zeitwert 1.1. bleibt leer! \"&DOLLAR(H9,2)&\" kommt in die Spalte 'Zugang'\",\"\",IF(C48=\"\",\"\",C48))","v":1176},{"$f":"IF(H48=\"ACHTUNG:   Zeitwert 1.1. bleibt leer! \"&DOLLAR(H9,2)&\" kommt in die Spalte 'Zugang'\",H9,\"\")","v":""},null,{"$f":"IF(K59=Jahr!D8,\"\",J59)","v":1176},{"$f":"IF(C54=\"\",\"\",C54)","v":1}]
["Summe",null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(K59)=0,\"\",SUM(K59))","v":1176},{"$f":"IF(SUM(L59)=0,\"\",SUM(L59))","v":""},{"$f":"IF(SUM(M59)=0,\"\",SUM(M59))","v":""},{"$f":"IF(SUM(N59)=0,\"\",SUM(N59))","v":1176},{"$f":"IF(SUM(O59)=0,\"\",SUM(O59))","v":1}]

{"sheet":"GV3","index":7,"n_rows":74,"n_cols":45,"rows_kept":74,"cut":false,"hidden":false,"merged":[[33,1,34,1],[33,2,33,3],[33,7,33,8],[33,9,34,9],[34,2,34,8],[6,17,6,19],[62,2,62,3],[48,2,48,3],[50,2,50,3],[52,2,52,3],[54,2,54,3],[42,2,42,3],[23,2,23,3],[25,2,25,3],[27,2,27,3],[60,2,60,3],[43,2,43,3],[45,2,45,3],[46,2,46,3],[56,2,56,3],[58,2,58,3],[45,1,46,1],[66,2,66,3],[68,0,70,1],[68,2,70,2],[68,4,68,6],[72,0,72,9],[6,0,6,14],[23,7,23,8],[25,7,25,8],[50,7,50,8],[52,7,52,8],[56,7,56,8],[58,7,58,8],[62,7,62,8],[64,7,64,8],[69,4,69,6],[71,0,71,1],[71,4,71,6],[70,4,70,6],[42,1,43,1],[64,2,64,3],[0,3,0,14],[40,2,40,3],[36,2,36,3],[36,7,36,8],[38,2,38,3],[38,7,38,8]]}
["Beispiel",null,3,"Drainage"]
[]
["■ Herstellungswert unbekannt"]
["■ Errichtungsjahr bekannt"]
["■ kein Investitionszuschuss",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Punkte"]
[]
[{"$f":"\"Der Neuwert (Herstellungswert) für die im ersten Halbjahr \"&C11&\" errichtete und in Betrieb genommene '\"&UPPER(D1)&\"' ist nicht bekannt. Die Größe der \"&D1&\" beträgt \"&L9&M9&\" und der Baukostenrichtsatz liegt laut Tabelle bei \"&DOLLAR(L11,2)&\". Die Nutzungsdauer wird mit \"&H11&\" Jahren festgelegt.\"","v":"Der Neuwert (Herstellungswert) für die im ersten Halbjahr 2010 errichtete und in Betrieb genommene 'DRAINAGE' ist nicht bekannt. Die Größe der Drainage beträgt 360 lfm und der Baukostenrichtsatz liegt laut Tabelle bei € 62,00. Die Nutzungsdauer wird mit 33 Jahren festgelegt."},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Anzeigen!"]
[]
[null,"Heuer = ",{"$f":"IF(Jahr!D4=\"\",\"\",Jahr!D4)","v":2021},null,null,null,null,null,null,null,"Größe = ",360," lfm"]
[]
[null,"Anschaffungsjahr = ",{"$f":"C9-H11+ROUND(H11/1.5,0)","v":2010},null,null,null,"Nutzungsdauer = ",33," Jahre",null,"Baukostenrichtsatz = ",62," €"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PKT","/","GES",null,null,"Ergebnisse",null,null,null,null,null,"Hilfe",null,null,null,null,null,"Formelprüfung",null,null,null,null,null,"Punkte"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["1.","Alter = ",null,null,null,null,null,null,null,null,"Alter < ¼ der Nutzungsdauer → Reduktion um 10% (auf 90%)",null,null,null,null,null,null,{"$f":"IF(AND(C24=\"\",F24=\"\",H24=\"\"),\"\",SUM(AO24:AS24))","v":""},"/",{"$f":"COUNTA(AC24:AG24)","v":3},null,null,{"$f":"IF(C24=\"\",\"\",C24)","v":""},null,{"$f":"IF(F24=\"\",\"\",F24)","v":""},null,{"$f":"IF(H24=\"\",\"\",H24)","v":""},"/",{"$f":"IF(GV3L!C24=\"\",\"\",GV3L!C24)","v":"Heuer"},null,{"$f":"IF(GV3L!F24=\"\",\"\",GV3L!F24)","v":"–"},null,{"$f":"IF(GV3L!H24=\"\",\"\",GV3L!H24)","v":"Anschaffungsjahr"},null,null,null,null,null,null,null,{"$f":"IF(W24=\"\",\"\",IF(W24=AC24,1,IF(W24=AI24,0.5,0)))","v":""},{"$f":"IF(X24=\"\",\"\",IF(X24=AD24,1,IF(X24=AJ24,0.5,0)))","v":""},"","",""]
[]
[null,"Alter = ",null,null,null,{"$f":"IF(F24=\"\",\"\",F24)","v":""},null,null,null,null,"Alter > ¼ und < ½ der Nutzungsdauer → Reduktion um 20% (auf 80%)",null,null,null,null,null,null,{"$f":"IF(AND(C26=\"\",F26=\"\",H26=\"\"),\"\",SUM(AO26:AS26))","v":""},"/",{"$f":"COUNTA(AC26:AG26)","v":2},null,null,{"$f":"IF(C26=\"\",\"\",C26)","v":""},null,null,null,{"$f":"IF(H26=\"\",\"\",H26)","v":""},"/",{"$f":"IF(GV3L!C26=\"\",\"\",GV3L!C26)","v":2021},null,null,null,{"$f":"IF(GV3L!H26=\"\",\"\",GV3L!H26)","v":2010},null,null,null,null,null,null,null,{"$f":"IF(W26=\"\",\"\",IF(W26=AC26,1,IF(W26=AI26,0.5,0)))","v":""},"","","",""]
[null,null,null,null,null,","]
[null,"Alter = ",null,null,null,"Jahre",null,null,null,null,"Alter > ½ Nutzungsdauer → Reduktion um 33% (auf 67%)",null,null,null,null,null,null,{"$f":"IF(AND(C28=\"\"),\"\",SUM(AO28:AS28))","v":""},"/",{"$f":"COUNTA(AC28:AG28)","v":1},null,null,{"$f":"IF(C28=\"\",\"\",C28)","v":""},null,null,null,null,"/",{"$f":"IF(GV3L!C28=\"\",\"\",GV3L!C28)","v":11},null,null,null,null,"-",{"$f":"IF(C28=\"\",\"\",C26-H26)","v":""},null,null,null,null,null,{"$f":"IF(W28=\"\",\"\",IF(W28=AC28,1,IF(W28=AI28,0.5,0)))","v":""},"","","",""]
[]
["2.",null,null,null,null,{"$f":"\"Baukostenrichtsatz = \"&DOLLAR(L11,2)&\"/\"&MID(M9,2,6)","v":"Baukostenrichtsatz = € 62,00/lfm"},null,"…..…..…",1,null,"WW ………. Wiederbeschaffungswert"]
[]
[null,null,null,null,null,{"$f":"\"Reduzierter Baukostenrichtsatz =    x    €/\"&MID(M9,2,6)","v":"Reduzierter Baukostenrichtsatz =    x    €/lfm"},null,"…..…..…",null,null,"jAfa ………. Jährliche Afa (Abschreibung)",null,null,null,null,null,null,{"$f":"IF(AND(I32=\"\"),\"\",SUM(AO32:AS32))","v":""},"/",{"$f":"COUNTA(AC32:AG32)","v":1},null,null,{"$f":"IF(I32=\"\",\"\",I32)","v":""},null,null,null,null,"/",{"$f":"IF(GV3L!I32=\"\",\"\",GV3L!I32)","v":0.8},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(W32=\"\",\"\",IF(W32=AC32,1,IF(W32=AI32,0.5,0)))","v":""},{"$f":"IF(X32=\"\",\"\",IF(X32=AD32,1,IF(X32=AJ32,0.5,0)))","v":""},{"$f":"IF(Y32=\"\",\"\",IF(Y32=AE32,1,IF(Y32=AK32,0.5,0)))","v":""},{"$f":"IF(Z32=\"\",\"\",IF(Z32=AF32,1,IF(Z32=AL32,0.5,0)))","v":""},{"$f":"IF(AA32=\"\",\"\",IF(AA32=AG32,1,IF(AA32=AM32,0.5,0)))","v":""}]
[null,null,null,null,null,null,null,null,null,null,"bAfa ………. Bisherige Afa (Abschreibung)"]
[null,"x = ",{"$f":"IF(I32=\"\",\"\",DOLLAR(L11,2))","v":""},null,{"$f":"IF(I32=\"\",\"\",\" \")","v":""},{"$f":"IF(I32=\"\",\"\",\"•\")","v":""},{"$f":"IF(I32=\"\",\"\",\" \")","v":""},{"$f":"IF(I32=\"\",\"\",FIXED(I32,2)*100)","v":""},null,{"$f":"IF(I32=\"\",\"\",C34*H34/C35)","v":""},"ZW1.1. ………. Zeitwert am 1.1."]
[null,null,{"$f":"IF(I32=\"\",\"\",FIXED(I30,2)*100)","v":""},null,null,null,null,null,null,null,"ZW31.12. ………. Zeitwert am 31.12."]
[]
["2.","WW = ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(C37=\"\",F37=\"\",H37=\"\"),\"\",SUM(AO37:AS37))","v":""},"/",{"$f":"COUNTA(AC37:AG37)","v":3},null,null,{"$f":"IF(C37=\"\",\"\",C37)","v":""},null,{"$f":"IF(F37=\"\",\"\",F37)","v":""},null,{"$f":"IF(H37=\"\",\"\",H37)","v":""},"/",{"$f":"IF(GV3L!C37=\"\",\"\",GV3L!C37)","v":"Größe"},null,{"$f":"IF(GV3L!F37=\"\",\"\",GV3L!F37)","v":"•"},null,{"$f":"IF(GV3L!H37=\"\",\"\",GV3L!H37)","v":"Reduzierter Baukostenrichtsatz"},null,null,null,null,null,null,null,{"$f":"IF(W37=\"\",\"\",IF(COUNTIF($AC37:$AG37,W37)>0,1/COUNTIF($W37:$AA37,W37),IF(COUNTIF($AI37:$AM37,W37)>0,0.5/COUNTIF($W37:$AA37,W37),0)))","v":""},{"$f":"IF(X37=\"\",\"\",IF(COUNTIF($AC37:$AG37,X37)>0,1/COUNTIF($W37:$AA37,X37),IF(COUNTIF($AI37:$AM37,X37)>0,0.5/COUNTIF($W37:$AA37,X37),0)))","v":""},"","",""]
[]
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[null,null,null,null,null,","]
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[null,null,null,null,null,null,null,"……..…"]
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[]
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[]
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[]
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[]
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[]
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[]
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[]
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[]
["Bezeichnung",null,"Baujahr","Größe","reduzierter",null,null,"Neuwert","ND","AfA","Wert am","Zugang","Abgang","AfA","Wert am"]
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[null,null,null,"m³, …","je ha, …",null,null,"€","Jahren","€/Jahr","€","€","€","€","€"]
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[{"$f":"IF('GV3'!A3=\"\",\"\",'GV3'!A3)","v":"■ Herstellungswert unbekannt"}]
[{"$f":"IF('GV3'!A4=\"\",\"\",'GV3'!A4)","v":"■ Errichtungsjahr bekannt"}]
[{"$f":"IF('GV3'!A5=\"\",\"\",'GV3'!A5)","v":"■ kein Investitionszuschuss"}]
[]
[{"$f":"IF('GV3'!A7=\"\",\"\",'GV3'!A7)","v":"Der Neuwert (Herstellungswert) für die im ersten Halbjahr 2010 errichtete und in Betrieb genommene 'DRAINAGE' ist nicht bekannt. Die Größe der Drainage beträgt 360 lfm und der Baukostenrichtsatz liegt laut Tabelle bei € 62,00. Die Nutzungsdauer wird mit 33 Jahren festgelegt."},{"$f":"IF('GV3'!B7=\"\",\"\",'GV3'!B7)","v":""},{"$f":"IF('GV3'!C7=\"\",\"\",'GV3'!C7)","v":""},{"$f":"IF('GV3'!D7=\"\",\"\",'GV3'!D7)","v":""},{"$f":"IF('GV3'!E7=\"\",\"\",'GV3'!E7)","v":""},{"$f":"IF('GV3'!F7=\"\",\"\",'GV3'!F7)","v":""},{"$f":"IF('GV3'!G7=\"\",\"\",'GV3'!G7)","v":""},{"$f":"IF('GV3'!H7=\"\",\"\",'GV3'!H7)","v":""},{"$f":"IF('GV3'!I7=\"\",\"\",'GV3'!I7)","v":""},{"$f":"IF('GV3'!J7=\"\",\"\",'GV3'!J7)","v":""},{"$f":"IF('GV3'!K7=\"\",\"\",'GV3'!K7)","v":""},{"$f":"IF('GV3'!L7=\"\",\"\",'GV3'!L7)","v":""},{"$f":"IF('GV3'!M7=\"\",\"\",'GV3'!M7)","v":""},{"$f":"IF('GV3'!N7=\"\",\"\",'GV3'!N7)","v":""},{"$f":"IF('GV3'!O7=\"\",\"\",'GV3'!O7)","v":""}]
[]
[null,{"$f":"IF('GV3'!B9=\"\",\"\",'GV3'!B9)","v":"Heuer = "},{"$f":"IF('GV3'!C9=\"\",\"\",'GV3'!C9)","v":2021},null,null,null,null,null,null,null,{"$f":"IF('GV3'!K9=\"\",\"\",'GV3'!K9)","v":"Größe = "},{"$f":"IF('GV3'!L9=\"\",\"\",'GV3'!L9)","v":360},{"$f":"IF('GV3'!M9=\"\",\"\",'GV3'!M9)","v":" lfm"}]
[]
[null,{"$f":"IF('GV3'!B11=\"\",\"\",'GV3'!B11)","v":"Anschaffungsjahr = "},{"$f":"IF('GV3'!C11=\"\",\"\",'GV3'!C11)","v":2010},null,null,null,{"$f":"IF('GV3'!G11=\"\",\"\",'GV3'!G11)","v":"Nutzungsdauer = "},{"$f":"IF('GV3'!H11=\"\",\"\",'GV3'!H11)","v":33},{"$f":"IF('GV3'!I11=\"\",\"\",'GV3'!I11)","v":" Jahre"},null,{"$f":"IF('GV3'!K11=\"\",\"\",'GV3'!K11)","v":"Baukostenrichtsatz = "},{"$f":"IF('GV3'!L11=\"\",\"\",'GV3'!L11)","v":62},{"$f":"IF('GV3'!M11=\"\",\"\",'GV3'!M11)","v":" €"}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["1.","Alter = ","Heuer",null,null,"–",null,"Anschaffungsjahr",null,null,"Alter < ¼ der Nutzungsdauer → Reduktion um 10% (auf 90%)"]
[]
[null,"Alter = ",{"$f":"C9","v":2021},null,null,{"$f":"IF(F24=\"\",\"\",F24)","v":"–"},null,{"$f":"C11","v":2010},null,null,"Alter > ¼ und < ½ der Nutzungsdauer → Reduktion um 20% (auf 80%)"]
[null,null,null,null,null,","]
[null,"Alter = ",{"$f":"C26-H26","v":11},null,null,"Jahre",null,null,null,null,"Alter > ½ Nutzungsdauer → Reduktion um 33% (auf 67%)"]
[]
["2.",null,null,null,null,{"$f":"\"Baukostenrichtsatz = \"&DOLLAR(L11,2)&\"/\"&MID(M9,2,6)","v":"Baukostenrichtsatz = € 62,00/lfm"},null,"…..…..…",1,null,"WW ………. Wiederbeschaffungswert"]
[]
[null,null,null,null,null,{"$f":"\"Reduzierter Baukostenrichtsatz =    x    €/\"&MID(M9,2,6)","v":"Reduzierter Baukostenrichtsatz =    x    €/lfm"},null,"…..…..…",{"$f":"IF(C28<(H11/4),90%,IF(AND(C28>=(H11/4),C28<(H11/2)),80%,IF(C28>=(H11/2),67%,\"\")))","v":0.8},null,"jAfa ………. Jährliche Afa (Abschreibung)"]
[null,null,null,null,null,null,null,null,null,null,"bAfa ………. Bisherige Afa (Abschreibung)"]
[null,"x = ",{"$f":"IF(I32=\"\",\"\",DOLLAR(L11,2))","v":"€ 62,00"},null,{"$f":"IF(I32=\"\",\"\",\" \")","v":" "},{"$f":"IF(I32=\"\",\"\",\"•\")","v":"•"},{"$f":"IF(I32=\"\",\"\",\" \")","v":" "},{"$f":"IF(I32=\"\",\"\",FIXED(I32,2)*100)","v":80},null,{"$f":"IF(I32=\"\",\"\",\" = \"&DOLLAR(C34*H34/C35,2))","v":" = € 49,60"},"ZW1.1. ………. Zeitwert am 1.1."]
[null,null,{"$f":"IF(I32=\"\",\"\",FIXED(I30,2)*100)","v":100},null,null,null,null,null,null,null,"ZW31.12. ………. Zeitwert am 31.12."]
[]
["2.","WW = ","Größe",null,null,"•",null,"Reduzierter Baukostenrichtsatz"]
[]
[null,"WW = ",{"$f":"IF(L9=\"\",\"\",L9)","v":360},null,null,{"$f":"IF(F37=\"\",\"\",F37)","v":"•"},null,{"$f":"IF(J34=\"\",\"\",C34*H34/C35)","v":49.6}]
[null,null,null,null,null,","]
[null,"WW = ",{"$f":"C39*H39","v":17856},null,null,"€"]
[]
["3.","jAfa =","Wiederbeschaffungswert"]
[null,null,"Nutzungsdauer"]
[]
[null,"jAfa =",{"$f":"IF(C41=\"\",\"\",C41)","v":17856}]
[null,null,{"$f":"H11","v":33}]
[null,null,null,null,null,null,null,"……..…"]
[null,"jAfa =",{"$f":"C46/C47","v":541.09090909090912},null,null,"€",null,{"$f":"IF(C28>=H11,\"ACHTUNG:   Keine Afa mehr!\",\"\")","v":""}]
[]
["4.","bAfa =","Alter",null,null,"•",null,"Jährliche Afa"]
[]
[null,"bAfa =",{"$f":"C28","v":11},null,null,{"$f":"IF(F51=\"\",\"\",F51)","v":"•"},null,{"$f":"C49","v":541.09090909090912}]
[]
[null,"bAfa =",{"$f":"C53*H53","v":5952},null,null,"€"]
[]
["5.","ZW1.1. =","Wiederbeschaffungswert",null,null,"–",null,"Bisherige Afa"]
[]
[null,"ZW1.1. =",{"$f":"IF(C41=\"\",\"\",C41)","v":17856},null,null,{"$f":"IF(F57=\"\",\"\",F57)","v":"–"},null,{"$f":"C55","v":5952}]
[]
[null,"ZW1.1. =",{"$f":"IF(C28>=H11,Jahr!D8,C59-H59)","v":11904},null,null,"€",null,{"$f":"IF(C28>=H11,\"Erinnerungswert!\",IF(C61=H9,\"ACHTUNG:   Zeitwert 1.1. bleibt leer! \"&DOLLAR(H9,2)&\" kommt in die Spalte 'Zugang'\",\"\"))","v":""}]
[]
["6.","ZW31.12. =","Zeitwert 1.1.",null,null,"–",null,"Jährliche Afa"]
[]
[null,"ZW31.12. =",{"$f":"C61","v":11904},null,null,{"$f":"IF(F63=\"\",\"\",F63)","v":"–"},null,{"$f":"IF(C28>=H11,0,C49)","v":541.09090909090912}]
[]
[null,"ZW31.12. =",{"$f":"IF(C61<=C49,Jahr!D8,C65-H65)","v":11362.90909090909},null,null,"€",null,{"$f":"IF(C61<=C49,\"Erinnerungswert!\",\"\")","v":""}]
[]
["Bezeichnung",null,"Baujahr","Größe","reduzierter",null,null,"Neuwert","ND","AfA","Wert am","Zugang","Abgang","AfA","Wert am"]
[null,null,null,"ha, lfm, m²","Richtsatz",null,null,"in","in","in",{"$f":"\"1.1.\"&Jahr!F4","v":"1.1."},"in","in","in",{"$f":"\"31.12.\"&Jahr!F4","v":"31.12."}]
[null,null,null,"m³, …","je ha, …",null,null,"€","Jahren","€/Jahr","€","€","€","€","€"]
[{"$f":"IF(D1=\"\",\"\",D1)","v":"Drainage"},null,{"$f":"IF(C11=\"\",\"\",C11)","v":2010},{"$f":"IF(L9=\"\",\"\",L9)","v":360},{"$f":"IF(L11=\"\",\"\",L11)","v":62},null,null,{"$f":"IF(C41=\"\",\"\",C41)","v":17856},{"$f":"IF(H11=\"\",\"\",H11)","v":33},{"$f":"IF(C49=\"\",\"\",C49)","v":541.09090909090912},{"$f":"IF(H61=\"ACHTUNG:   Zeitwert 1.1. bleibt leer! \"&DOLLAR(H9,2)&\" kommt in die Spalte 'Zugang'\",\"\",IF(C61=\"\",\"\",C61))","v":11904},{"$f":"IF(H61=\"ACHTUNG:   Zeitwert 1.1. bleibt leer! \"&DOLLAR(H9,2)&\" kommt in die Spalte 'Zugang'\",H9,\"\")","v":""},null,{"$f":"IF(K72=Jahr!D8,\"\",J72)","v":541.09090909090912},{"$f":"IF(C67=\"\",\"\",C67)","v":11362.90909090909}]
["Summe",null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(K72)=0,\"\",SUM(K72))","v":11904},{"$f":"IF(SUM(L72)=0,\"\",SUM(L72))","v":""},{"$f":"IF(SUM(M72)=0,\"\",SUM(M72))","v":""},{"$f":"IF(SUM(N72)=0,\"\",SUM(N72))","v":541.09090909090912},{"$f":"IF(SUM(O72)=0,\"\",SUM(O72))","v":11362.90909090909}]

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["Gebäude und bauliche Anlagen"]
[]
[]
[null,"Definition\n          = mit dem Boden\n          = mehr oder weniger fest verbunden\n          = unterliegen einer Abnutzung und\n          = unterstützen die Produktion\n\nBewertung\n          nach Ankaufs- bzw. Herstellungswert"]
[null,null,null,null,null,"ND",null,null,null,"< ¼ ND",null,"Reduktion: ",null,"gesamte Nutzungsdauer"]
[null,null,null,null,null,40,null,{"$f":"IF(F6=\"\",\"\",ROUND(F6/4,2))","v":10},null,null,null,"um 10% → auf 90%"]
[]
[null,null,null,null,null,null,null,null,null,"≥ ¼ ND\n< ½ ND",null,"Reduktion: "]
[null,null,null,null,null,"AJ",null,{"$f":"IF(F6=\"\",\"\",ROUND(F6/2,2))","v":20},null,null,null,"um 20% → auf 80%"]
[]
[null,null,null,null,null,2010,null,null,null,"≥ ½ ND"]
[]
[null,null,null,null,null,"Alter",null,null,null,null,null,"Reduktion: "]
[null,null,null,null,null,{"$f":"IF(F11=\"\",\"\",Jahr!D4-F11)","v":11},null,null,null,null,null,"um 33% → auf 67%"]
[]
[]
[]
[]
[null,"ë","Herstellungswert bekannt, Errichtung und Inbetriebnahme im Aufzeichnungsjahr, kein Investitionszuschuss"]
[null,null,{"$f":"IF('G4'!A1=\"\",\"\",MID('G4'!A1,1,1))&MID('G4'!A1,4,2)&\" \"&IF('G4'!C1=\"\",\"\",'G4'!C1)&\": \"&IF('G4'!D1=\"\",\"\",'G4'!D1)","v":"Bsp 4: Melkstand"}]
[]
[]
[null,"ë","Herstellungswert bekannt, Errichtungsjahr bekannt,\nkein Investitionszuschuss (Standardverfahren für Afa und Zeitwert)"]
[null,null,{"$f":"IF('G5'!A1=\"\",\"\",MID('G5'!A1,1,1)&MID('G5'!A1,4,2))&\" \"&IF('G5'!C1=\"\",\"\",'G5'!C1)&\": \"&IF('G5'!D1=\"\",\"\",'G5'!D1)","v":"Bsp 5: Garage"}]
[]
[]
[null,"ë","Herstellungswert nicht bekannt, Errichtungsjahr bekannt,\nkein Investitionszuschuss"]
[null,null,{"$f":"IF('G6'!A1=\"\",\"\",MID('G6'!A1,1,1)&MID('G6'!A1,4,2))&\" \"&IF('G6'!C1=\"\",\"\",'G6'!C1)&\": \"&IF('G6'!D1=\"\",\"\",'G6'!D1)","v":"Bsp 6: Silo"}]
[null,null,{"$f":"IF('G6.1'!A1=\"\",\"\",MID('G6.1'!A1,1,1)&MID('G6.1'!A1,4,2))&\" \"&IF('G6.1'!C1=\"\",\"\",'G6.1'!C1)&\": \"&IF('G6.1'!D1=\"\",\"\",'G6.1'!D1)","v":"Bsp 6.1: Pferdestall"}]
[null,null,{"$f":"IF('G6.2'!A1=\"\",\"\",MID('G6.2'!A1,1,1)&MID('G6.2'!A1,4,2))&\" \"&IF('G6.2'!C1=\"\",\"\",'G6.2'!C1)&\": \"&IF('G6.2'!D1=\"\",\"\",'G6.2'!D1)","v":"Bsp 6.2: Schankraum"}]
[]
[]
[null,"ë","Herstellungswert nicht bekannt, Errichtung in mehreren Bauetappen, Investitionszuschuss gewährt"]
[null,null,{"$f":"IF('G7'!A1=\"\",\"\",MID('G7'!A1,1,1))&MID('G7'!A1,4,2)&\" \"&IF('G7'!C1=\"\",\"\",'G7'!C1)&\": \"&IF('G7'!D1=\"\",\"\",'G7'!D1)","v":"Bsp 7: Laufstall"}]
[]
[]
[null,"ë","Herstellungswert nicht bekannt, Errichtungsjahr unbekannt (bzw. betriebsgewöhnlich Nutzungsdauer überschritten!), kein Investitionszuschuss"]
[null,null,{"$f":"IF('G8'!A1=\"\",\"\",MID('G8'!A1,1,1)&MID('G8'!A1,4,2))&\" \"&IF('G8'!C1=\"\",\"\",'G8'!C1)&\": \"&IF('G8'!D1=\"\",\"\",'G8'!D1)","v":"Bsp 8: Kälberstall"}]
[]
[]
[null,"ë","Herstellungswert nicht bekannt, Errichtungsjahr bekannt,\nkein Investitionszuschuss; Zweinutzungsgebäude"]
[null,null,{"$f":"IF('G9'!A1=\"\",\"\",MID('G9'!A1,1,1)&MID('G9'!A1,4,2))&\" \"&IF('G9'!D1=\"\",\"\",'G9'!D1)&\": \"&IF('G9'!E1=\"\",\"\",'G9'!E1)","v":"Bsp 9: Zweinutzungsgebäude"}]
[]
[]
[null,"ë","Herstellungswert bekannt, Errichtungsjahr bekannt, kein Investitionszuschuss, Generalreparatur, Um- bzw. Zubau im Aufzeichnungsjahr"]
[null,null,{"$f":"IF('G10'!A1=\"\",\"\",MID('G10'!A1,1,1)&MID('G10'!A1,4,2))&\" \"&IF('G10'!C1=\"\",\"\",'G10'!C1)&\": \"&IF('G10'!D1=\"\",\"\",'G10'!D1)","v":"Bsp 10: Maschinenschuppen (Generalreparatur)"}]
[null,null,{"$f":"IF('G11'!A1=\"\",\"\",MID('G11'!A1,1,1)&MID('G11'!A1,4,2))&\" \"&IF('G11'!C1=\"\",\"\",'G11'!C1)&\": \"&IF('G11'!D1=\"\",\"\",'G11'!D1&IF('G11'!C3=\"\",\"\",\" (\"&MID('G11'!C3,1,14)&\" \"&IF('G11'!D3=\"\",\"\",'G11'!D3&\")\")))","v":"Bsp 11: Scheune (Umbau zu einer Mastrinderstall)"}]
[null,null,{"$f":"IF('G12'!A1=\"\",\"\",MID('G12'!A1,1,1)&MID('G12'!A1,4,2))&\" \"&IF('G12'!C1=\"\",\"\",'G12'!C1)&\": \"&IF('G12'!D1=\"\",\"\",'G12'!D1)","v":"Bsp 12: Schafstall (Erweiterung)"}]
[]
["© Mag. Wolfgang Harasleben"]

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["Beispiel",null,4,"Melkstand"]
[]
["■ Herstellungswert bekannt"]
["■ Errichtung und Inbetriebnahme im Aufzeichnungsjahr"]
["■ kein Investitionszuschuss",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Punkte"]
[]
[{"$f":"\"Der Neuwert (Herstellungswert) für \"&VLOOKUP($D$1,GL,4,0)&\" im ersten Halbjahr \"&C11&\" \"&VLOOKUP($D$1,GL,7,0)&\" und in Betrieb \"&VLOOKUP($D$1,GL,9,0)&\" '\"&UPPER(D1)&\"' beträgt laut Rechnung \"&DOLLAR(H9,2)&\". Die Nutzungsdauer wird mit \"&H11&\" Jahren festgelegt.\"","v":"Der Neuwert (Herstellungswert) für einen im ersten Halbjahr 2021 errichteten und in Betrieb genommenen 'MELKSTAND' beträgt laut Rechnung € 36 400,00. Die Nutzungsdauer wird mit 15 Jahren festgelegt."},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Anzeigen!"]
[]
[null,"Heuer = ",{"$f":"IF(Jahr!D4=\"\",\"\",Jahr!D4)","v":2021},null,null,null,"Anschaffungswert = ",36400," €"]
[]
[null,"Anschaffungsjahr = ",{"$f":"IF(Jahr!D4=\"\",\"\",Jahr!D4)","v":2021},null,null,null,"Nutzungsdauer = ",15," Jahre"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PKT","/","GES",null,null,"Ergebnisse",null,null,null,null,null,"Hilfe",null,null,null,null,null,"Formelprüfung",null,null,null,null,null,"Punkte"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["1.","Alter = ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(C24=\"\",F24=\"\",H24=\"\"),\"\",SUM(AO24:AS24))","v":""},"/",{"$f":"COUNTA(AC24:AG24)","v":3},null,null,{"$f":"IF(C24=\"\",\"\",C24)","v":""},null,{"$f":"IF(F24=\"\",\"\",F24)","v":""},null,{"$f":"IF(H24=\"\",\"\",H24)","v":""},"/",{"$f":"IF(G4L!C24=\"\",\"\",G4L!C24)","v":"Heuer"},null,{"$f":"IF(G4L!F24=\"\",\"\",G4L!F24)","v":"–"},null,{"$f":"IF(G4L!H24=\"\",\"\",G4L!H24)","v":"Anschaffungsjahr"},null,null,null,null,null,null,null,{"$f":"IF(W24=\"\",\"\",IF(W24=AC24,1,IF(W24=AI24,0.5,0)))","v":""},{"$f":"IF(X24=\"\",\"\",IF(X24=AD24,1,IF(X24=AJ24,0.5,0)))","v":""},"","",""]
[]
[null,"Alter = ",null,null,null,{"$f":"IF(F24=\"\",\"\",F24)","v":""},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(C26=\"\",F26=\"\",H26=\"\"),\"\",SUM(AO26:AS26))","v":""},"/",{"$f":"COUNTA(AC26:AG26)","v":2},null,null,{"$f":"IF(C26=\"\",\"\",C26)","v":""},null,null,null,{"$f":"IF(H26=\"\",\"\",H26)","v":""},"/",{"$f":"IF(G4L!C26=\"\",\"\",G4L!C26)","v":2021},null,null,null,{"$f":"IF(G4L!H26=\"\",\"\",G4L!H26)","v":2021},null,null,null,null,null,null,null,{"$f":"IF(W26=\"\",\"\",IF(W26=AC26,1,IF(W26=AI26,0.5,0)))","v":""},{"$f":"IF(X26=\"\",\"\",IF(X26=AD26,1,IF(X26=AJ26,0.5,0)))","v":""},{"$f":"IF(Y26=\"\",\"\",IF(Y26=AE26,1,IF(Y26=AK26,0.5,0)))","v":""},{"$f":"IF(Z26=\"\",\"\",IF(Z26=AF26,1,IF(Z26=AL26,0.5,0)))","v":""},{"$f":"IF(AA26=\"\",\"\",IF(AA26=AG26,1,IF(AA26=AM26,0.5,0)))","v":""}]
[null,null,null,null,null,","]
[null,"Alter = ",null,null,null,"Jahre",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(C28=\"\"),\"\",SUM(AO28:AS28))","v":""},"/",{"$f":"COUNTA(AC28:AG28)","v":1},null,null,{"$f":"IF(C28=\"\",\"\",C28)","v":""},null,null,null,null,"/",{"$f":"IF(G4L!C28=\"\",\"\",G4L!C28)","v":0},null,null,null,null,"-",{"$f":"IF(C28=\"\",\"\",C26-H26)","v":""},null,null,null,null,null,{"$f":"IF(W28=\"\",\"\",IF(W28=AC28,1,IF(W28=AI28,0.5,0)))","v":""},{"$f":"IF(X28=\"\",\"\",IF(X28=AD28,1,IF(X28=AJ28,0.5,0)))","v":""},{"$f":"IF(Y28=\"\",\"\",IF(Y28=AE28,1,IF(Y28=AK28,0.5,0)))","v":""},{"$f":"IF(Z28=\"\",\"\",IF(Z28=AF28,1,IF(Z28=AL28,0.5,0)))","v":""},{"$f":"IF(AA28=\"\",\"\",IF(AA28=AG28,1,IF(AA28=AM28,0.5,0)))","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Anschaffungswert"]
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[]
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[]
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[]
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[]
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[]
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[]
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[]
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[]
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[]
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[]
["Bezeichnung",null,"Baujahr","Größe","reduzierter",null,null,"Neuwert","ND","AfA","Wert am","Zugang","Abgang","AfA","Wert am"]
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[null,null,null,null,null,null,null,"……..…"]
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["5.","ZW31.12. =","Zeitwert 1.1.",null,null,"–",null,"Jährliche Afa"]
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["Beispiel",null,5,"Garage"]
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["■ Herstellungswert bekannt"]
["■ Errichtungsjahr bekannt"]
["■ kein Investitionszuschuss",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Punkte"]
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[null,"Anschaffungsjahr = ",{"$f":"C9-H11+ROUND(H11/3,0)","v":1994},null,null,null,"Nutzungsdauer = ",40," Jahre"]
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["Beispiel",null,6,"Silo"]
[]
["■ Herstellungswert unbekannt"]
["■ Errichtungsjahr bekannt"]
["■ kein Investitionszuschuss",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Punkte"]
[]
[{"$f":"\"Der Neuwert (Herstellungswert) für \"&VLOOKUP($D$1,GL,4,0)&\" im ersten Halbjahr \"&C11&\" \"&VLOOKUP($D$1,GL,7,0)&\" und in Betrieb \"&VLOOKUP($D$1,GL,9,0)&\" '\"&UPPER(D1)&\"' ist unbekannt. \"&PROPER(VLOOKUP($D$1,GL,11,0))&\"e Größe beträgt: \"&L9&M9&\". Der Baukostenrichtsatz liegt bei \"&DOLLAR(L11,2)&\". Die Nutzungsdauer wird mit \"&H11&\" Jahren festgelegt.\"","v":"Der Neuwert (Herstellungswert) für einen im ersten Halbjahr 2012 errichteten und in Betrieb genommenen 'SILO' ist unbekannt. Seine Größe beträgt: 640 m³. Der Baukostenrichtsatz liegt bei € 102,00. Die Nutzungsdauer wird mit 40 Jahren festgelegt."},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Anzeigen!"]
[]
[null,"Heuer = ",{"$f":"IF(Jahr!D4=\"\",\"\",Jahr!D4)","v":2021},null,null,null,null,null,null,null,"Größe = ",640,{"$f":"\" \"&VLOOKUP(D1,GL,12,0)","v":" m³"}]
[]
[null,"Anschaffungsjahr = ",{"$f":"C9-H11+ROUND(H11/1.3,0)","v":2012},null,null,null,"Nutzungsdauer = ",40," Jahre",null,"Baukostenrichtsatz = ",102," €"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PKT","/","GES",null,null,"Ergebnisse",null,null,null,null,null,"Hilfe",null,null,null,null,null,"Formelprüfung",null,null,null,null,null,"Punkte"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["1.","Alter = ",null,null,null,null,null,null,null,null,"Alter < ¼ der Nutzungsdauer → Reduktion um 10% (auf 90%)",null,null,null,null,null,null,{"$f":"IF(AND(C24=\"\",F24=\"\",H24=\"\"),\"\",SUM(AO24:AS24))","v":""},"/",{"$f":"COUNTA(AC24:AG24)","v":3},null,null,{"$f":"IF(C24=\"\",\"\",C24)","v":""},null,{"$f":"IF(F24=\"\",\"\",F24)","v":""},null,{"$f":"IF(H24=\"\",\"\",H24)","v":""},"/",{"$f":"IF(G6L!C24=\"\",\"\",G6L!C24)","v":"Heuer"},null,{"$f":"IF(G6L!F24=\"\",\"\",G6L!F24)","v":"–"},null,{"$f":"IF(G6L!H24=\"\",\"\",G6L!H24)","v":"Anschaffungsjahr"},null,null,null,null,null,null,null,{"$f":"IF(W24=\"\",\"\",IF(W24=AC24,1,IF(W24=AI24,0.5,0)))","v":""},{"$f":"IF(X24=\"\",\"\",IF(X24=AD24,1,IF(X24=AJ24,0.5,0)))","v":""},"","",""]
[]
[null,"Alter = ",null,null,null,{"$f":"IF(F24=\"\",\"\",F24)","v":""},null,null,null,null,"Alter > ¼ und < ½ der Nutzungsdauer → Reduktion um 20% (auf 80%)",null,null,null,null,null,null,{"$f":"IF(AND(C26=\"\",F26=\"\",H26=\"\"),\"\",SUM(AO26:AS26))","v":""},"/",{"$f":"COUNTA(AC26:AG26)","v":2},null,null,{"$f":"IF(C26=\"\",\"\",C26)","v":""},null,null,null,{"$f":"IF(H26=\"\",\"\",H26)","v":""},"/",{"$f":"IF(G6L!C26=\"\",\"\",G6L!C26)","v":2021},null,null,null,{"$f":"IF(G6L!H26=\"\",\"\",G6L!H26)","v":2012},null,null,null,null,null,null,null,{"$f":"IF(W26=\"\",\"\",IF(W26=AC26,1,IF(W26=AI26,0.5,0)))","v":""},{"$f":"IF(X26=\"\",\"\",IF(X26=AD26,1,IF(X26=AJ26,0.5,0)))","v":""},{"$f":"IF(Y26=\"\",\"\",IF(Y26=AE26,1,IF(Y26=AK26,0.5,0)))","v":""},{"$f":"IF(Z26=\"\",\"\",IF(Z26=AF26,1,IF(Z26=AL26,0.5,0)))","v":""},{"$f":"IF(AA26=\"\",\"\",IF(AA26=AG26,1,IF(AA26=AM26,0.5,0)))","v":""}]
[null,null,null,null,null,","]
[null,"Alter = ",null,null,null,"Jahre",null,null,null,null,"Alter > ½ Nutzungsdauer → Reduktion um 33% (auf 67%)",null,null,null,null,null,null,{"$f":"IF(AND(C28=\"\"),\"\",SUM(AO28:AS28))","v":""},"/",{"$f":"COUNTA(AC28:AG28)","v":1},null,null,{"$f":"IF(C28=\"\",\"\",C28)","v":""},null,null,null,null,"/",{"$f":"IF(G6L!C28=\"\",\"\",G6L!C28)","v":9},null,null,null,null,"-",{"$f":"IF(C28=\"\",\"\",C26-H26)","v":""},null,null,null,null,null,{"$f":"IF(W28=\"\",\"\",IF(W28=AC28,1,IF(W28=AI28,0.5,0)))","v":""},{"$f":"IF(X28=\"\",\"\",IF(X28=AD28,1,IF(X28=AJ28,0.5,0)))","v":""},{"$f":"IF(Y28=\"\",\"\",IF(Y28=AE28,1,IF(Y28=AK28,0.5,0)))","v":""},{"$f":"IF(Z28=\"\",\"\",IF(Z28=AF28,1,IF(Z28=AL28,0.5,0)))","v":""},{"$f":"IF(AA28=\"\",\"\",IF(AA28=AG28,1,IF(AA28=AM28,0.5,0)))","v":""}]
[]
["2.",null,null,null,null,{"$f":"\"Baukostenrichtsatz = \"&DOLLAR(L11,2)&\"/\"&MID(M9,2,6)","v":"Baukostenrichtsatz = € 102,00/m³"},null,"…..…..…",1]
[]
[null,null,null,null,null,{"$f":"\"Reduzierter Baukostenrichtsatz =    x    €/\"&MID(M9,2,6)","v":"Reduzierter Baukostenrichtsatz =    x    €/m³"},null,"…..…..…",null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(I32=\"\"),\"\",SUM(AO32:AS32))","v":""},"/",{"$f":"COUNTA(AC32:AG32)","v":1},null,null,{"$f":"IF(I32=\"\",\"\",I32)","v":""},null,null,null,null,"/",{"$f":"IF(G6L!I32=\"\",\"\",G6L!I32)","v":0.9},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(W32=\"\",\"\",IF(W32=AC32,1,IF(W32=AI32,0.5,0)))","v":""},{"$f":"IF(X32=\"\",\"\",IF(X32=AD32,1,IF(X32=AJ32,0.5,0)))","v":""},{"$f":"IF(Y32=\"\",\"\",IF(Y32=AE32,1,IF(Y32=AK32,0.5,0)))","v":""},{"$f":"IF(Z32=\"\",\"\",IF(Z32=AF32,1,IF(Z32=AL32,0.5,0)))","v":""},{"$f":"IF(AA32=\"\",\"\",IF(AA32=AG32,1,IF(AA32=AM32,0.5,0)))","v":""}]
[]
[null,"x = ",{"$f":"IF(I32=\"\",\"\",DOLLAR(L11,2))","v":""},null,{"$f":"IF(I32=\"\",\"\",\" \")","v":""},{"$f":"IF(I32=\"\",\"\",\"•\")","v":""},{"$f":"IF(I32=\"\",\"\",\" \")","v":""},{"$f":"IF(I32=\"\",\"\",FIXED(I32,2)*100)","v":""},null,{"$f":"IF(I32=\"\",\"\",C34*H34/C35)","v":""}]
[null,null,{"$f":"IF(I32=\"\",\"\",FIXED(I30,2)*100)","v":""}]
[]
["3.","WW = ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(C37=\"\",F37=\"\",H37=\"\"),\"\",SUM(AO37:AS37))","v":""},"/",{"$f":"COUNTA(AC37:AG37)","v":3},null,null,{"$f":"IF(C37=\"\",\"\",C37)","v":""},null,{"$f":"IF(F37=\"\",\"\",F37)","v":""},null,{"$f":"IF(H37=\"\",\"\",H37)","v":""},"/",{"$f":"IF(G6L!C37=\"\",\"\",G6L!C37)","v":"Größe"},null,{"$f":"IF(G6L!F37=\"\",\"\",G6L!F37)","v":"•"},null,{"$f":"IF(G6L!H37=\"\",\"\",G6L!H37)","v":"Reduzierter Baukostenrichtsatz"},null,null,null,null,null,null,null,{"$f":"IF(W37=\"\",\"\",IF(COUNTIF($AC37:$AG37,W37)>0,1/COUNTIF($W37:$AA37,W37),IF(COUNTIF($AI37:$AM37,W37)>0,0.5/COUNTIF($W37:$AA37,W37),0)))","v":""},{"$f":"IF(X37=\"\",\"\",IF(COUNTIF($AC37:$AG37,X37)>0,1/COUNTIF($W37:$AA37,X37),IF(COUNTIF($AI37:$AM37,X37)>0,0.5/COUNTIF($W37:$AA37,X37),0)))","v":""},"","",""]
[]
[null,"WW = ",null,null,null,{"$f":"IF(F37=\"\",\"\",F37)","v":""},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(C39=\"\",F39=\"\",H39=\"\"),\"\",SUM(AO39:AS39))","v":""},"/",{"$f":"COUNTA(AC39:AG39)","v":2},null,null,{"$f":"IF(C39=\"\",\"\",C39)","v":""},null,null,null,{"$f":"IF(H39=\"\",\"\",H39)","v":""},"/",{"$f":"IF(G6L!C39=\"\",\"\",G6L!C39)","v":640},null,null,null,{"$f":"IF(G6L!H39=\"\",\"\",G6L!H39)","v":91.8},"-",{"$f":"IF(C39=\"\",\"\",L9)","v":""},null,null,null,{"$f":"IF(H39=\"\",\"\",J34)","v":""},null,{"$f":"IF(W39=\"\",\"\",IF(COUNTIF($AC39:$AG39,W39)>0,1/COUNTIF($W39:$AA39,W39),IF(COUNTIF($AI39:$AM39,W39)>0,0.5/COUNTIF($W39:$AA39,W39),0)))","v":""},{"$f":"IF(X39=\"\",\"\",IF(COUNTIF($AC39:$AG39,X39)>0,1/COUNTIF($W39:$AA39,X39),IF(COUNTIF($AI39:$AM39,X39)>0,0.5/COUNTIF($W39:$AA39,X39),0)))","v":""},{"$f":"IF(Y39=\"\",\"\",IF(COUNTIF($AC39:$AG39,Y39)>0,1/COUNTIF($W39:$AA39,Y39),IF(COUNTIF($AI39:$AM39,Y39)>0,0.5/COUNTIF($W39:$AA39,Y39),0)))","v":""},{"$f":"IF(Z39=\"\",\"\",IF(COUNTIF($AC39:$AG39,Z39)>0,1/COUNTIF($W39:$AA39,Z39),IF(COUNTIF($AI39:$AM39,Z39)>0,0.5/COUNTIF($W39:$AA39,Z39),0)))","v":""},{"$f":"IF(AA39=\"\",\"\",IF(COUNTIF($AC39:$AG39,AA39)>0,1/COUNTIF($W39:$AA39,AA39),IF(COUNTIF($AI39:$AM39,AA39)>0,0.5/COUNTIF($W39:$AA39,AA39),0)))","v":""}]
[null,null,null,null,null,","]
[null,"WW = ",null,null,null,"€",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(C41=\"\"),\"\",SUM(AO41:AS41))","v":""},"/",{"$f":"COUNTA(AC41:AG41)","v":1},null,null,{"$f":"IF(C41=\"\",\"\",C41)","v":""},null,null,null,null,"/",{"$f":"IF(G6L!C41=\"\",\"\",G6L!C41)","v":58752},null,null,null,null,"-",{"$f":"IF(C41=\"\",\"\",C39*H39)","v":""},null,null,null,null,null,{"$f":"IF(W41=\"\",\"\",IF(COUNTIF($AC41:$AG41,W41)>0,1/COUNTIF($W41:$AA41,W41),IF(COUNTIF($AI41:$AM41,W41)>0,0.5/COUNTIF($W41:$AA41,W41),0)))","v":""},{"$f":"IF(X41=\"\",\"\",IF(COUNTIF($AC41:$AG41,X41)>0,1/COUNTIF($W41:$AA41,X41),IF(COUNTIF($AI41:$AM41,X41)>0,0.5/COUNTIF($W41:$AA41,X41),0)))","v":""},{"$f":"IF(Y41=\"\",\"\",IF(COUNTIF($AC41:$AG41,Y41)>0,1/COUNTIF($W41:$AA41,Y41),IF(COUNTIF($AI41:$AM41,Y41)>0,0.5/COUNTIF($W41:$AA41,Y41),0)))","v":""},{"$f":"IF(Z41=\"\",\"\",IF(COUNTIF($AC41:$AG41,Z41)>0,1/COUNTIF($W41:$AA41,Z41),IF(COUNTIF($AI41:$AM41,Z41)>0,0.5/COUNTIF($W41:$AA41,Z41),0)))","v":""},{"$f":"IF(AA41=\"\",\"\",IF(COUNTIF($AC41:$AG41,AA41)>0,1/COUNTIF($W41:$AA41,AA41),IF(COUNTIF($AI41:$AM41,AA41)>0,0.5/COUNTIF($W41:$AA41,AA41),0)))","v":""}]
[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,"Anschaffungswert"]
["4.","jAfa =",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(C43=\"\",F43=\"\",H43=\"\"),\"\",SUM(AO43:AS43))","v":""},"/",{"$f":"COUNTA(AC43:AG43)","v":1},null,null,{"$f":"IF(C43=\"\",\"\",C43)","v":""},null,null,null,null,"/",{"$f":"IF(G6L!C43=\"\",\"\",G6L!C43)","v":"Wiederbeschaffungswert"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(W43=\"\",\"\",IF(COUNTIF($AC42:$AC43,W43)>0,1/COUNTIF($W43,W43),IF(COUNTIF($AI43,W43)>0,0.5/COUNTIF($W43,W43),0)))","v":""},{"$f":"IF(X43=\"\",\"\",IF(X43=AD43,1,IF(X43=AJ43,0.5,0)))","v":""},{"$f":"IF(Y43=\"\",\"\",IF(Y43=AE43,1,IF(Y43=AK43,0.5,0)))","v":""},{"$f":"IF(Z43=\"\",\"\",IF(Z43=AF43,1,IF(Z43=AL43,0.5,0)))","v":""},{"$f":"IF(AA43=\"\",\"\",IF(AA43=AG43,1,IF(AA43=AM43,0.5,0)))","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(C44=\"\",F44=\"\",H44=\"\"),\"\",SUM(AO44:AS44))","v":""},"/",{"$f":"COUNTA(AC44:AG44)","v":1},null,null,{"$f":"IF(C44=\"\",\"\",C44)","v":""},null,null,null,null,"/",{"$f":"IF(G6L!C44=\"\",\"\",G6L!C44)","v":"Nutzungsdauer"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(W44=\"\",\"\",IF(W44=AC44,1,IF(W44=AI44,0.5,0)))","v":""},"","","",""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(W45=\"\",\"\",IF(W45=AC45,1,IF(W45=#REF!,1,IF(W45=AI45,0.5,IF(W45=#REF!,0.5,0)))))","v":""},{"$f":"IF(X45=\"\",\"\",IF(X45=AD45,1,IF(X45=#REF!,1,IF(X45=AJ45,0.5,IF(X45=#REF!,0.5,0)))))","v":""},{"$f":"IF(Y45=\"\",\"\",IF(Y45=AE45,1,IF(Y45=#REF!,1,IF(Y45=AK45,0.5,IF(Y45=#REF!,0.5,0)))))","v":""},{"$f":"IF(Z45=\"\",\"\",IF(Z45=AF45,1,IF(Z45=#REF!,1,IF(Z45=AL45,0.5,IF(Z45=#REF!,0.5,0)))))","v":""},{"$f":"IF(AA45=\"\",\"\",IF(AA45=AG45,1,IF(AA45=#REF!,1,IF(AA45=AM45,0.5,IF(AA45=#REF!,0.5,0)))))","v":""}]
[null,"jAfa =",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(C46=\"\",F46=\"\",H46=\"\"),\"\",SUM(AO46:AS46))","v":""},"/",{"$f":"COUNTA(AC46:AG46)","v":1},null,null,{"$f":"IF(C46=\"\",\"\",C46)","v":""},null,null,null,null,"/",{"$f":"IF(G6L!C46=\"\",\"\",G6L!C46)","v":58752},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(W46=\"\",\"\",IF(W46=AC46,1,IF(W46=AI46,0.5,0)))","v":""},{"$f":"IF(X46=\"\",\"\",IF(X46=AD46,1,IF(X46=AJ46,0.5,0)))","v":""},{"$f":"IF(Y46=\"\",\"\",IF(Y46=AE46,1,IF(Y46=AK46,0.5,0)))","v":""},{"$f":"IF(Z46=\"\",\"\",IF(Z46=AF46,1,IF(Z46=AL46,0.5,0)))","v":""},{"$f":"IF(AA46=\"\",\"\",IF(AA46=AG46,1,IF(AA46=AM46,0.5,0)))","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(C47=\"\",F47=\"\",H47=\"\"),\"\",SUM(AO47:AS47))","v":""},"/",{"$f":"COUNTA(AC47:AG47)","v":1},null,null,{"$f":"IF(C47=\"\",\"\",C47)","v":""},null,null,null,null,"/",{"$f":"IF(G6L!C47=\"\",\"\",G6L!C47)","v":40},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(W47=\"\",\"\",IF(W47=AC47,1,IF(W47=AI47,0.5,0)))","v":""},"","","",""]
[]
[null,"jAfa =",null,null,null,"€",null,{"$f":"IF(C49=\"\",\"\",IF(C28>=H11,\"ACHTUNG:   Keine Afa mehr!\",\"\"))","v":""},null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(C49=\"\"),\"\",SUM(AO49:AS49))","v":""},"/",{"$f":"COUNTA(AC49:AG49)","v":1},null,null,{"$f":"IF(C49=\"\",\"\",C49)","v":""},null,null,null,null,"/",{"$f":"IF(G6L!C49=\"\",\"\",G6L!C49)","v":1468.8},null,null,null,null,"-",{"$f":"IF(C49=\"\",\"\",C46/C47)","v":""},null,null,null,null,null,{"$f":"IF(W49=\"\",\"\",IF(W49=AC49,1,IF(W49=AI49,0.5,0)))","v":""},{"$f":"IF(X49=\"\",\"\",IF(X49=AD49,1,IF(X49=AJ49,0.5,0)))","v":""},{"$f":"IF(Y49=\"\",\"\",IF(Y49=AE49,1,IF(Y49=AK49,0.5,0)))","v":""},{"$f":"IF(Z49=\"\",\"\",IF(Z49=AF49,1,IF(Z49=AL49,0.5,0)))","v":""},{"$f":"IF(AA49=\"\",\"\",IF(AA49=AG49,1,IF(AA49=AM49,0.5,0)))","v":""}]
[]
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[]
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[]
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[]
[null,"ZW31.12. =",null,null,null,"€",null,{"$f":"IF(C67=\"\",\"\",IF(C61<=C49,\"Erinnerungswert!\",\"\"))","v":""},null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(C67=\"\"),\"\",SUM(AO67:AS67))","v":""},"/",{"$f":"COUNTA(AC67:AG67)","v":1},null,null,{"$f":"IF(C67=\"\",\"\",C67)","v":""},null,null,null,null,"/",{"$f":"IF(G6L!C67=\"\",\"\",G6L!C67)","v":44064},null,null,null,null,"-",{"$f":"IF(C67=\"\",\"\",C65-H65)","v":""},null,null,null,null,null,{"$f":"IF(W67=\"\",\"\",IF(W67=AC67,1,IF(W67=AI67,0.5,0)))","v":""},{"$f":"IF(X67=\"\",\"\",IF(X67=AD67,1,IF(X67=AJ67,0.5,0)))","v":""},{"$f":"IF(Y67=\"\",\"\",IF(Y67=AE67,1,IF(Y67=AK67,0.5,0)))","v":""},{"$f":"IF(Z67=\"\",\"\",IF(Z67=AF67,1,IF(Z67=AL67,0.5,0)))","v":""},{"$f":"IF(AA67=\"\",\"\",IF(AA67=AG67,1,IF(AA67=AM67,0.5,0)))","v":""}]
[]
["Bezeichnung",null,"Baujahr","Größe","reduzierter",null,null,"Neuwert","ND","AfA","Wert am","Zugang","Abgang","AfA","Wert am"]
[null,null,null,"ha, lfm, m²","Richtsatz",null,null,"in","in","in",{"$f":"\"1.1.\"&Jahr!F4","v":"1.1."},"in","in","in",{"$f":"\"31.12.\"&Jahr!F4","v":"31.12."}]
[null,null,null,"m³, …","je ha, …",null,null,"€","Jahren","€/Jahr","€","€","€","€","€"]
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["Summe",null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(K72)=0,\"\",SUM(K72))","v":""},{"$f":"IF(SUM(L72)=0,\"\",SUM(L72))","v":""},{"$f":"IF(SUM(M72)=0,\"\",SUM(M72))","v":""},{"$f":"IF(SUM(N72)=0,\"\",SUM(N72))","v":""},{"$f":"IF(SUM(O72)=0,\"\",SUM(O72))","v":""},null,null,null,null,null,null,null,"Korrektur trotz \"Nicht anzeigen\" anzeigen!",null,null,null,null,null,null,null,null,"\"Anschaffungswert\":",{"$f":"COUNTIF(AC25:AG72,\"Anschaffungswert\")","v":2}]
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["Beispiel",null,{"$f":"IF('G6'!C1=\"\",\"\",'G6'!C1)","v":6},{"$f":"IF('G6'!D1=\"\",\"\",'G6'!D1)","v":"Silo"}]
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[{"$f":"IF('G6'!A3=\"\",\"\",'G6'!A3)","v":"■ Herstellungswert unbekannt"}]
[{"$f":"IF('G6'!A4=\"\",\"\",'G6'!A4)","v":"■ Errichtungsjahr bekannt"}]
[{"$f":"IF('G6'!A5=\"\",\"\",'G6'!A5)","v":"■ kein Investitionszuschuss"}]
[]
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["1.","Alter = ","Heuer",null,null,"–",null,"Anschaffungsjahr",null,null,"Alter < ¼ der Nutzungsdauer → Reduktion um 10% (auf 90%)"]
[]
[null,"Alter = ",{"$f":"IF(C9=\"\",\"\",C9)","v":2021},null,null,{"$f":"IF(F24=\"\",\"\",F24)","v":"–"},null,{"$f":"IF(C11=\"\",\"\",C11)","v":2012},null,null,"Alter > ¼ und < ½ der Nutzungsdauer → Reduktion um 20% (auf 80%)"]
[]
[null,"Alter = ",{"$f":"C26-H26","v":9},null,null,"Jahre",null,null,null,null,"Alter > ½ Nutzungsdauer → Reduktion um 33% (auf 67%)"]
[]
["2.",null,null,null,null,{"$f":"\"Baukostenrichtsatz = \"&DOLLAR(L11,2)&\"/\"&MID(M9,2,6)","v":"Baukostenrichtsatz = € 102,00/m³"},null,"…..…..…",1]
[]
[null,null,null,null,null,{"$f":"\"Reduzierter Baukostenrichtsatz =    x    €/\"&MID(M9,2,6)","v":"Reduzierter Baukostenrichtsatz =    x    €/m³"},null,"…..…..…",{"$f":"IF(C28<(H11/4),90%,IF(AND(C28>=(H11/4),C28<(H11/2)),80%,IF(C28>=(H11/2),67%,\"\")))","v":0.9}]
[]
[null,"x = ",{"$f":"IF(I32=\"\",\"\",DOLLAR(L11,2))","v":"€ 102,00"},null,{"$f":"IF(I32=\"\",\"\",\" \")","v":" "},{"$f":"IF(I32=\"\",\"\",\"•\")","v":"•"},{"$f":"IF(I32=\"\",\"\",\" \")","v":" "},{"$f":"IF(I32=\"\",\"\",FIXED(I32,2)*100)","v":90},null,{"$f":"IF(I32=\"\",\"\",\" = \"&DOLLAR(C34*H34/C35,2))","v":" = € 91,80"}]
[null,null,{"$f":"IF(I32=\"\",\"\",FIXED(I30,2)*100)","v":100}]
[]
["3.","WW = ","Größe",null,null,"•",null,"Reduzierter Baukostenrichtsatz"]
[]
[null,"WW = ",{"$f":"IF(L9=\"\",\"\",L9)","v":640},null,null,{"$f":"IF(F37=\"\",\"\",F37)","v":"•"},null,{"$f":"IF(J34=\"\",\"\",C34*H34/C35)","v":91.8}]
[null,null,null,null,null,","]
[null,"WW = ",{"$f":"C39*H39","v":58752},null,null,"€"]
[]
["4.","jAfa =","Wiederbeschaffungswert"]
[null,null,"Nutzungsdauer"]
[]
[null,"jAfa =",{"$f":"IF(C41=\"\",\"\",C41)","v":58752}]
[null,null,{"$f":"H11","v":40}]
[]
[null,"jAfa =",{"$f":"C46/C47","v":1468.8},null,null,"€",null,{"$f":"IF(C28>=H11,\"ACHTUNG:   Keine Afa mehr!\",\"\")","v":""}]
[]
["5.","bAfa =","Alter",null,null,"•",null,"Jährliche Afa"]
[]
[null,"bAfa =",{"$f":"C28","v":9},null,null,{"$f":"IF(F51=\"\",\"\",F51)","v":"•"},null,{"$f":"C49","v":1468.8}]
[]
[null,"bAfa =",{"$f":"C53*H53","v":13219.199999999999},null,null,"€"]
[]
["6.","ZW1.1. =","Wiederbeschaffungswert",null,null,"–",null,"Bisherige Afa"]
[]
[null,"ZW1.1. =",{"$f":"IF(C41=\"\",\"\",C41)","v":58752},null,null,{"$f":"IF(F57=\"\",\"\",F57)","v":"–"},null,{"$f":"C55","v":13219.199999999999}]
[]
[null,"ZW1.1. =",{"$f":"IF(C28>=H11,Jahr!D8,C59-H59)","v":45532.800000000003},null,null,"€",null,{"$f":"IF(C28>=H11,\"Erinnerungswert!\",IF(C9=C11,\"ACHTUNG:   Zeitwert 1.1. bleibt leer! \"&DOLLAR(C61,2)&\" kommt in die Spalte 'Zugang'\",\"\"))","v":""}]
[]
["7.","ZW31.12. =","Zeitwert 1.1.",null,null,"–",null,"Jährliche Afa"]
[]
[null,"ZW31.12. =",{"$f":"C61","v":45532.800000000003},null,null,{"$f":"IF(F63=\"\",\"\",F63)","v":"–"},null,{"$f":"IF(C28>=H11,0,C49)","v":1468.8}]
[]
[null,"ZW31.12. =",{"$f":"IF(C61<=C49,Jahr!D8,C65-H65)","v":44064},null,null,"€",null,{"$f":"IF(C61<=C49,\"Erinnerungswert!\",\"\")","v":""}]
[]
["Bezeichnung",null,"Baujahr","Größe","reduzierter",null,null,"Neuwert","ND","AfA","Wert am","Zugang","Abgang","AfA","Wert am"]
[null,null,null,"ha, lfm, m²","Richtsatz",null,null,"in","in","in",{"$f":"\"1.1.\"&Jahr!F4","v":"1.1."},"in","in","in",{"$f":"\"31.12.\"&Jahr!F4","v":"31.12."}]
[null,null,null,"m³, …","je ha, …",null,null,"€","Jahren","€/Jahr","€","€","€","€","€"]
[{"$f":"IF(D1=\"\",\"\",D1)","v":"Silo"},null,{"$f":"IF(C11=\"\",\"\",C11)","v":2012},{"$f":"IF(L9=\"\",\"\",L9)","v":640},{"$f":"IF(J34=\"\",\"\",C34*H34/C35)","v":91.8},null,null,{"$f":"IF(C41=\"\",\"\",C41)","v":58752},{"$f":"IF(H11=\"\",\"\",H11)","v":40},{"$f":"IF(C49=\"\",\"\",C49)","v":1468.8},{"$f":"IF(H61=\"ACHTUNG:   Zeitwert 1.1. bleibt leer! \"&DOLLAR(C61,2)&\" kommt in die Spalte 'Zugang'\",\"\",IF(C61=\"\",\"\",C61))","v":45532.800000000003},{"$f":"IF(H61=\"ACHTUNG:   Zeitwert 1.1. bleibt leer! \"&DOLLAR(C61,2)&\" kommt in die Spalte 'Zugang'\",C41,\"\")","v":""},null,{"$f":"IF(K72=Jahr!D8,\"\",J72)","v":1468.8},{"$f":"IF(C67=\"\",\"\",C67)","v":44064}]
["Summe",null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(K72)=0,\"\",SUM(K72))","v":45532.800000000003},{"$f":"IF(SUM(L72)=0,\"\",SUM(L72))","v":""},{"$f":"IF(SUM(M72)=0,\"\",SUM(M72))","v":""},{"$f":"IF(SUM(N72)=0,\"\",SUM(N72))","v":1468.8},{"$f":"IF(SUM(O72)=0,\"\",SUM(O72))","v":44064}]

{"sheet":"G6.1","index":16,"n_rows":80,"n_cols":49,"rows_kept":80,"cut":false,"hidden":false,"merged":[[76,11,76,12],[77,11,77,12],[74,9,74,10],[52,2,52,3],[38,2,38,3],[72,2,72,3],[68,7,68,8],[68,2,68,3],[76,4,76,6],[77,9,77,10],[70,7,70,8],[76,9,76,10],[66,2,66,3],[44,2,44,3],[38,7,38,8],[64,7,64,8],[78,0,78,10],[36,12,36,13],[38,12,38,13],[42,7,42,8],[78,11,78,12],[74,11,74,12],[75,11,75,12],[77,0,77,1],[77,4,77,6],[74,4,74,6],[74,0,76,1],[74,2,76,2],[70,2,70,3],[75,9,75,10],[49,2,49,3],[51,2,51,3],[48,1,49,1],[51,1,52,1],[33,10,34,10],[27,2,27,3],[64,2,64,3],[62,2,62,3],[58,7,58,8],[46,2,46,3],[42,2,42,3],[40,2,40,3],[54,2,54,3],[56,2,56,3],[56,7,56,8],[58,2,58,3],[33,1,34,1],[75,4,75,6],[23,2,23,3],[23,7,23,8],[25,2,25,3],[25,7,25,8],[48,2,48,3],[62,7,62,8],[33,2,33,3],[60,2,60,3],[33,7,33,8],[34,2,34,8],[44,7,44,8],[6,21,6,23],[16,0,16,16],[36,2,36,3],[36,7,36,8],[0,3,0,16],[6,0,6,16]]}
["Beispiel",null,"6.1","Pferdestall"]
[]
["■ Herstellungswert unbekannt"]
["■ Errichtungsjahr bekannt"]
["■ kein Investitionszuschuss",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Punkte"]
[]
[{"$f":"IF(C11=\"\",\"Ein Betriebsgebäude, dessen Errichtungsjahr unbekannt ist, das sich aber noch \",\"Ein \"&C11&\" errichtetes Betriebsgebäude, das sich noch\")&\" in einem sehr guten Bauzustand befindet, wird als \"&UPPER(D1)&\" genutzt. \"&\"Der Herstellungswert des Gebäudes ist nicht bekannt. Die betriebsgewöhnliche Nutzungsdauer wurde mit \"&C13&\" Jahren festgelegt. Die Länge beträgt \"&I9&\" m, die Breite \"&I11&\" m, \"&IF(I15<>\"\",\"die Mauerhöhe \"&I13&\" m und die halbe Dachstuhlhöhe \"&I15&\" m.\",\"und die Gebäudehöhe \"&O15&\" m.\")","v":"Ein 1997 errichtetes Betriebsgebäude, das sich noch in einem sehr guten Bauzustand befindet, wird als PFERDESTALL genutzt. Der Herstellungswert des Gebäudes ist nicht bekannt. Die betriebsgewöhnliche Nutzungsdauer wurde mit 40 Jahren festgelegt. Die Länge beträgt 20 m, die Breite 8 m, und die Gebäudehöhe 4 m."},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Anzeigen!"]
[]
[null,"Heuer = ",{"$f":"IF(Jahr!D4=\"\",\"\",Jahr!D4)","v":2021},null,null,null,null,"Länge = ",20," m",null,null,null,"Baukostenrichtsatz = ",132," €",{"$f":"IF(OR(O15=0,O15=\"\"),\"m²\",\"m³\")","v":"m³"}]
[]
[null,"Anschaffungsjahr = ",{"$f":"C9-C13+ROUND(C13/2.5,0)","v":1997},null,null,null,null,"Breite = ",8," m"]
[]
[null,"Betriebsgew. ND = ",40," Jahre",null,null,null,"Setienwandhöhe1) = ",4," m    → (h od. hMAX)"]
[]
[null,null,null,null,null,null,null,"½ Dachstuhlhöhe = ",null," m",null,null,null,"Gesamthöhe = ",{"$f":"IF(AND(I13=\"\",I15=\"\"),\"\",SUM(I13,I15))","v":4}," m"]
[]
["1) Die Messung der Gebäudehöhe (= Geschoß- bzw. Seitenwandhöhe) erfolgt von der Fußbodenoberkante bis zur Deckenoberkante! ACHTUNG: Die in den Baukostenrichtsätzen\n   angegebene Maximalhöhe (hMAX) ist zu beachten und Dachräume sind gesondert zu berechnen!",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PKT","/","GES",null,null,"Ergebnisse",null,null,null,null,null,"Hilfe",null,null,null,null,null,"Formelprüfung",null,null,null,null,null,"Punkte"]
[]
[]
[]
[]
[]
[]
["1.","Alter = ",null,null,null,null,null,null,null,null,null,"Alter < ¼ der Nutzungsdauer → Reduktion um 10% (auf 90%)",null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(C24=\"\",F24=\"\",H24=\"\"),\"\",SUM(AS24:AW24))","v":""},"/",{"$f":"COUNTA(AG24:AK24)","v":3},null,null,{"$f":"IF(C24=\"\",\"\",C24)","v":""},null,{"$f":"IF(F24=\"\",\"\",F24)","v":""},null,{"$f":"IF(H24=\"\",\"\",H24)","v":""},"/",{"$f":"IF('G6.1L'!C24=\"\",\"\",'G6.1L'!C24)","v":"Heuer"},null,{"$f":"IF('G6.1L'!F24=\"\",\"\",'G6.1L'!F24)","v":"–"},null,{"$f":"IF('G6.1L'!H24=\"\",\"\",'G6.1L'!H24)","v":"Anschaffungsjahr"},null,null,null,null,null,null,null,{"$f":"IF(AA24=\"\",\"\",IF(AA24=AG24,1,IF(AA24=AM24,0.5,0)))","v":""},{"$f":"IF(AB24=\"\",\"\",IF(AB24=AH24,1,IF(AB24=AN24,0.5,0)))","v":""},"","",""]
[]
[null,"Alter = ",null,null,null,{"$f":"IF(F24=\"\",\"\",F24)","v":""},null,null,null,null,null,"Alter > ¼ und < ½ der Nutzungsdauer → Reduktion um 20% (auf 80%)",null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(C26=\"\",F26=\"\",H26=\"\"),\"\",SUM(AS26:AW26))","v":""},"/",{"$f":"COUNTA(AG26:AK26)","v":2},null,null,{"$f":"IF(C26=\"\",\"\",C26)","v":""},null,null,null,{"$f":"IF(H26=\"\",\"\",H26)","v":""},"/",{"$f":"IF('G6.1L'!C26=\"\",\"\",'G6.1L'!C26)","v":2021},null,null,null,{"$f":"IF('G6.1L'!H26=\"\",\"\",'G6.1L'!H26)","v":1997},null,null,null,null,null,null,null,{"$f":"IF(AA26=\"\",\"\",IF(AA26=AG26,1,IF(AA26=AM26,0.5,0)))","v":""},{"$f":"IF(AB26=\"\",\"\",IF(AB26=AH26,1,IF(AB26=AN26,0.5,0)))","v":""},{"$f":"IF(AC26=\"\",\"\",IF(AC26=AI26,1,IF(AC26=AO26,0.5,0)))","v":""},{"$f":"IF(AD26=\"\",\"\",IF(AD26=AJ26,1,IF(AD26=AP26,0.5,0)))","v":""},{"$f":"IF(AE26=\"\",\"\",IF(AE26=AK26,1,IF(AE26=AQ26,0.5,0)))","v":""}]
[null,null,null,null,null,","]
[null,"Alter = ",null,null,null,"Jahre",null,null,null,null,null,"Alter > ½ Nutzungsdauer → Reduktion um 33% (auf 67%)",null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(C28=\"\"),\"\",SUM(AS28:AW28))","v":""},"/",{"$f":"COUNTA(AG28:AK28)","v":1},null,null,{"$f":"IF(C28=\"\",\"\",C28)","v":""},null,null,null,null,"/",{"$f":"IF('G6.1L'!C28=\"\",\"\",'G6.1L'!C28)","v":24},null,null,null,null,"-",{"$f":"IF(C28=\"\",\"\",C26-H26)","v":""},null,null,null,null,null,{"$f":"IF(AA28=\"\",\"\",IF(AA28=AG28,1,IF(AA28=AM28,0.5,0)))","v":""},{"$f":"IF(AB28=\"\",\"\",IF(AB28=AH28,1,IF(AB28=AN28,0.5,0)))","v":""},{"$f":"IF(AC28=\"\",\"\",IF(AC28=AI28,1,IF(AC28=AO28,0.5,0)))","v":""},{"$f":"IF(AD28=\"\",\"\",IF(AD28=AJ28,1,IF(AD28=AP28,0.5,0)))","v":""},{"$f":"IF(AE28=\"\",\"\",IF(AE28=AK28,1,IF(AE28=AQ28,0.5,0)))","v":""}]
[]
["2.",null,null,null,null,{"$f":"\"Baukostenrichtsatz = \"&DOLLAR(O9,2)&P9&\"/\"&MID(Q9,1,6)","v":"Baukostenrichtsatz = € 132,00 €/m³"},null,"…..…..…",1]
[]
[null,null,null,null,null,{"$f":"\"Reduzierter Baukostenrichtsatz =    x    €/\"&MID(Q9,1,6)","v":"Reduzierter Baukostenrichtsatz =    x    €/m³"},null,"…..…..…",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(I32=\"\"),\"\",SUM(AS32:AW32))","v":""},"/",{"$f":"COUNTA(AG32:AK32)","v":1},null,null,{"$f":"IF(I32=\"\",\"\",I32)","v":""},null,null,null,null,"/",{"$f":"IF('G6.1L'!I32=\"\",\"\",'G6.1L'!I32)","v":0.67},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AA32=\"\",\"\",IF(AA32=AG32,1,IF(AA32=AM32,0.5,0)))","v":""},{"$f":"IF(AB32=\"\",\"\",IF(AB32=AH32,1,IF(AB32=AN32,0.5,0)))","v":""},{"$f":"IF(AC32=\"\",\"\",IF(AC32=AI32,1,IF(AC32=AO32,0.5,0)))","v":""},{"$f":"IF(AD32=\"\",\"\",IF(AD32=AJ32,1,IF(AD32=AP32,0.5,0)))","v":""},{"$f":"IF(AE32=\"\",\"\",IF(AE32=AK32,1,IF(AE32=AQ32,0.5,0)))","v":""}]
[]
[null,"x = ",{"$f":"IF(I32=\"\",\"\",DOLLAR(O9,2))","v":""},null,{"$f":"IF(I32=\"\",\"\",\" \")","v":""},{"$f":"IF(I32=\"\",\"\",\"•\")","v":""},{"$f":"IF(I32=\"\",\"\",\" \")","v":""},{"$f":"IF(I32=\"\",\"\",FIXED(I32,2)*100)","v":""},null,null,{"$f":"IF(I32=\"\",\"\",C34*H34/C35)","v":""}]
[null,null,{"$f":"IF(I32=\"\",\"\",FIXED(I30,2)*100)","v":""}]
[]
["3.","Größe = ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(C37=\"\",F37=\"\",H37=\"\"),\"\",SUM(AS37:AW37))","v":""},"/",{"$f":"COUNTA(AG37:AK37)","v":5},null,null,{"$f":"IF(C37=\"\",\"\",C37)","v":""},{"$f":"IF(F37=\"\",\"\",F37)","v":""},{"$f":"IF(H37=\"\",\"\",H37)","v":""},{"$f":"IF(K37=\"\",\"\",K37)","v":""},{"$f":"IF(M37=\"\",\"\",M37)","v":""},"/",{"$f":"IF('G6.1L'!C37=\"\",\"\",'G6.1L'!C37)","v":"Länge"},{"$f":"IF('G6.1L'!F37=\"\",\"\",'G6.1L'!F37)","v":"•"},{"$f":"IF('G6.1L'!H37=\"\",\"\",'G6.1L'!H37)","v":"Breite"},{"$f":"IF('G6.1L'!K37=\"\",\"\",'G6.1L'!K37)","v":"•"},{"$f":"IF('G6.1L'!M37=\"\",\"\",'G6.1L'!M37)","v":"Höhe"},null,null,null,null,null,null,null,{"$f":"IF(AA37=\"\",\"\",IF(COUNTIF($AG37:$AK37,AA37)>0,1/COUNTIF($AA37:$AE37,AA37),IF(COUNTIF($AM37:$AQ37,AA37)>0,0.5/COUNTIF($AA37:$AE37,AA37),0)))","v":""},{"$f":"IF(AB37=\"\",\"\",IF(AB37=AH37,1,IF(AB37=AN37,0.5,0)))","v":""},{"$f":"IF(AC37=\"\",\"\",IF(COUNTIF($AG37:$AK37,AC37)>0,1/COUNTIF($AA37:$AE37,AC37),IF(COUNTIF($AM37:$AQ37,AC37)>0,0.5/COUNTIF($AA37:$AE37,AC37),0)))","v":""},{"$f":"IF(AD37=\"\",\"\",IF(AD37=AJ37,1,IF(AD37=AP37,0.5,0)))","v":""},{"$f":"IF(AE37=\"\",\"\",IF(COUNTIF($AG37:$AK37,AE37)>0,1/COUNTIF($AA37:$AE37,AE37),IF(COUNTIF($AM37:$AQ37,AE37)>0,0.5/COUNTIF($AA37:$AE37,AE37),0)))","v":""}]
[]
[null,"Größe = ",null,null,null,{"$f":"IF(F37=\"\",\"\",F37)","v":""},null,null,null,null,{"$f":"IF(K37=\"\",\"\",K37)","v":""},null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(C39=\"\",F39=\"\",H39=\"\"),\"\",SUM(AS39:AW39))","v":""},"/",{"$f":"COUNTA(AG39:AK39)","v":3},null,null,{"$f":"IF(C39=\"\",\"\",C39)","v":""},null,{"$f":"IF(H39=\"\",\"\",H39)","v":""},null,{"$f":"IF(M39=\"\",\"\",M39)","v":""},"/",{"$f":"IF('G6.1L'!C39=\"\",\"\",'G6.1L'!C39)","v":20},null,{"$f":"IF('G6.1L'!H39=\"\",\"\",'G6.1L'!H39)","v":8},null,{"$f":"IF('G6.1L'!M39=\"\",\"\",'G6.1L'!M39)","v":4},null,null,null,null,null,null,null,{"$f":"IF(AA39=\"\",\"\",IF(COUNTIF($AG39:$AK39,AA39)>0,1/COUNTIF($AA39:$AE39,AA39),IF(COUNTIF($AM39:$AQ39,AA39)>0,0.5/COUNTIF($AA39:$AE39,AA39),0)))","v":""},{"$f":"IF(AB39=\"\",\"\",IF(AB39=AH39,1,IF(AB39=AN39,0.5,0)))","v":""},{"$f":"IF(AC39=\"\",\"\",IF(COUNTIF($AG39:$AK39,AC39)>0,1/COUNTIF($AA39:$AE39,AC39),IF(COUNTIF($AM39:$AQ39,AC39)>0,0.5/COUNTIF($AA39:$AE39,AC39),0)))","v":""},{"$f":"IF(AD39=\"\",\"\",IF(AD39=AJ39,1,IF(AD39=AP39,0.5,0)))","v":""},{"$f":"IF(AE39=\"\",\"\",IF(COUNTIF($AG39:$AK39,AE39)>0,1/COUNTIF($AA39:$AE39,AE39),IF(COUNTIF($AM39:$AQ39,AE39)>0,0.5/COUNTIF($AA39:$AE39,AE39),0)))","v":""}]
[null,null,null,null,null,","]
[null,"Größe = ",null,null,null,"m³",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(C41=\"\"),\"\",SUM(AS41:AW41))","v":""},"/",{"$f":"COUNTA(AG41:AK41)","v":1},null,null,{"$f":"IF(C41=\"\",\"\",C41)","v":""},null,null,null,null,"/",{"$f":"IF('G6.1L'!C41=\"\",\"\",'G6.1L'!C41)","v":640},null,null,null,null,"-",{"$f":"IF(C41=\"\",\"\",C39*H39*M39)","v":""},null,null,null,null,null,{"$f":"IF(AA41=\"\",\"\",IF(COUNTIF($AG41:$AK41,AA41)>0,1/COUNTIF($AA41:$AE41,AA41),IF(COUNTIF($AM41:$AQ41,AA41)>0,0.5/COUNTIF($AA41:$AE41,AA41),0)))","v":""},{"$f":"IF(AB41=\"\",\"\",IF(AB41=AH41,1,IF(AB41=AN41,0.5,0)))","v":""},{"$f":"IF(AC41=\"\",\"\",IF(COUNTIF($AG41:$AK41,AC41)>0,1/COUNTIF($AA41:$AE41,AC41),IF(COUNTIF($AM41:$AQ41,AC41)>0,0.5/COUNTIF($AA41:$AE41,AC41),0)))","v":""},{"$f":"IF(AD41=\"\",\"\",IF(AD41=AJ41,1,IF(AD41=AP41,0.5,0)))","v":""},{"$f":"IF(AE41=\"\",\"\",IF(COUNTIF($AG41:$AK41,AE41)>0,1/COUNTIF($AA41:$AE41,AE41),IF(COUNTIF($AM41:$AQ41,AE41)>0,0.5/COUNTIF($AA41:$AE41,AE41),0)))","v":""}]
[]
["4.","WW = ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(C43=\"\",F43=\"\",H43=\"\"),\"\",SUM(AS43:AW43))","v":""},"/",{"$f":"COUNTA(AG43:AK43)","v":3},null,null,{"$f":"IF(C43=\"\",\"\",C43)","v":""},null,{"$f":"IF(F43=\"\",\"\",F43)","v":""},null,{"$f":"IF(H43=\"\",\"\",H43)","v":""},"/",{"$f":"IF('G6.1L'!C43=\"\",\"\",'G6.1L'!C43)","v":"Größe"},null,{"$f":"IF('G6.1L'!F43=\"\",\"\",'G6.1L'!F43)","v":"•"},null,{"$f":"IF('G6.1L'!H43=\"\",\"\",'G6.1L'!H43)","v":"Reduzierter Baukostenrichtsatz"},null,null,null,null,null,null,null,{"$f":"IF(AA43=\"\",\"\",IF(COUNTIF($AG43:$AK43,AA43)>0,1/COUNTIF($AA43:$AE43,AA43),IF(COUNTIF($AM43:$AQ43,AA43)>0,0.5/COUNTIF($AA43:$AE43,AA43),0)))","v":""},{"$f":"IF(AB43=\"\",\"\",IF(COUNTIF($AG43:$AK43,AB43)>0,1/COUNTIF($AA43:$AE43,AB43),IF(COUNTIF($AM43:$AQ43,AB43)>0,0.5/COUNTIF($AA43:$AE43,AB43),0)))","v":""},"","",""]
[]
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["Bezeichnung",null,"Baujahr","Größe","reduzierter",null,null,"Neuwert","ND","AfA",null,"Wert am",null,"Zugang","Abgang","AfA","Wert am"]
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[null,null,null,"m³, …","je ha, …",null,null,"€","Jahren","€/Jahr",null,"€",null,"€","€","€","€"]
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[]
[{"$f":"IF('G6.1'!A3=\"\",\"\",'G6.1'!A3)","v":"■ Herstellungswert unbekannt"}]
[{"$f":"IF('G6.1'!A4=\"\",\"\",'G6.1'!A4)","v":"■ Errichtungsjahr bekannt"}]
[{"$f":"IF('G6.1'!A5=\"\",\"\",'G6.1'!A5)","v":"■ kein Investitionszuschuss"}]
[]
[{"$f":"IF('G6.1'!A7=\"\",\"\",'G6.1'!A7)","v":"Ein 1997 errichtetes Betriebsgebäude, das sich noch in einem sehr guten Bauzustand befindet, wird als PFERDESTALL genutzt. Der Herstellungswert des Gebäudes ist nicht bekannt. Die betriebsgewöhnliche Nutzungsdauer wurde mit 40 Jahren festgelegt. Die Länge beträgt 20 m, die Breite 8 m, und die Gebäudehöhe 4 m."},{"$f":"IF('G6.1'!B7=\"\",\"\",'G6.1'!B7)","v":""},{"$f":"IF('G6.1'!C7=\"\",\"\",'G6.1'!C7)","v":""},{"$f":"IF('G6.1'!D7=\"\",\"\",'G6.1'!D7)","v":""},{"$f":"IF('G6.1'!E7=\"\",\"\",'G6.1'!E7)","v":""},{"$f":"IF('G6.1'!F7=\"\",\"\",'G6.1'!F7)","v":""},{"$f":"IF('G6.1'!G7=\"\",\"\",'G6.1'!G7)","v":""},{"$f":"IF('G6.1'!H7=\"\",\"\",'G6.1'!H7)","v":""},{"$f":"IF('G6.1'!I7=\"\",\"\",'G6.1'!I7)","v":""},null,{"$f":"IF('G6.1'!K7=\"\",\"\",'G6.1'!K7)","v":""},{"$f":"IF('G6.1'!L7=\"\",\"\",'G6.1'!L7)","v":""},null,{"$f":"IF('G6.1'!N7=\"\",\"\",'G6.1'!N7)","v":""},{"$f":"IF('G6.1'!O7=\"\",\"\",'G6.1'!O7)","v":""},{"$f":"IF('G6.1'!P7=\"\",\"\",'G6.1'!P7)","v":""},{"$f":"IF('G6.1'!Q7=\"\",\"\",'G6.1'!Q7)","v":""}]
[]
[null,{"$f":"IF('G6.1'!B9=\"\",\"\",'G6.1'!B9)","v":"Heuer = "},{"$f":"IF('G6.1'!C9=\"\",\"\",'G6.1'!C9)","v":2021},null,null,null,null,{"$f":"IF('G6.1'!H9=\"\",\"\",'G6.1'!H9)","v":"Länge = "},{"$f":"IF('G6.1'!I9=\"\",\"\",'G6.1'!I9)","v":20},{"$f":"IF('G6.1'!J9=\"\",\"\",'G6.1'!J9)","v":" m"},null,null,null,{"$f":"IF('G6.1'!N9=\"\",\"\",'G6.1'!N9)","v":"Baukostenrichtsatz = "},{"$f":"IF('G6.1'!O9=\"\",\"\",'G6.1'!O9)","v":132},{"$f":"IF('G6.1'!P9=\"\",\"\",'G6.1'!P9)","v":" €"},{"$f":"IF('G6.1'!Q9=\"\",\"\",'G6.1'!Q9)","v":"m³"}]
[]
[null,{"$f":"IF('G6.1'!B11=\"\",\"\",'G6.1'!B11)","v":"Anschaffungsjahr = "},{"$f":"IF('G6.1'!C11=\"\",\"\",'G6.1'!C11)","v":1997},null,null,null,null,{"$f":"IF('G6.1'!H11=\"\",\"\",'G6.1'!H11)","v":"Breite = "},{"$f":"IF('G6.1'!I11=\"\",\"\",'G6.1'!I11)","v":8},{"$f":"IF('G6.1'!J11=\"\",\"\",'G6.1'!J11)","v":" m"}]
[]
[null,{"$f":"IF('G6.1'!B13=\"\",\"\",'G6.1'!B13)","v":"Betriebsgew. ND = "},{"$f":"IF('G6.1'!C13=\"\",\"\",'G6.1'!C13)","v":40},{"$f":"IF('G6.1'!D13=\"\",\"\",'G6.1'!D13)","v":" Jahre"},null,null,null,{"$f":"IF('G6.1'!H13=\"\",\"\",'G6.1'!H13)","v":"Setienwandhöhe1) = "},{"$f":"IF('G6.1'!I13=\"\",\"\",'G6.1'!I13)","v":4},{"$f":"IF('G6.1'!J13=\"\",\"\",'G6.1'!J13)","v":" m    → (h od. hMAX)"}]
[]
[null,null,null,null,null,null,null,{"$f":"IF('G6.1'!H15=\"\",\"\",'G6.1'!H15)","v":"½ Dachstuhlhöhe = "},{"$f":"IF('G6.1'!I15=\"\",\"\",'G6.1'!I15)","v":""},{"$f":"IF('G6.1'!J15=\"\",\"\",'G6.1'!J15)","v":" m"},null,null,null,{"$f":"IF('G6.1'!N15=\"\",\"\",'G6.1'!N15)","v":"Gesamthöhe = "},{"$f":"IF('G6.1'!O15=\"\",\"\",'G6.1'!O15)","v":4},{"$f":"IF('G6.1'!P15=\"\",\"\",'G6.1'!P15)","v":" m"}]
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[]
[]
[]
[]
[]
[]
[]
["1.","Alter = ","Heuer",null,null,"–",null,"Anschaffungsjahr",null,null,null,"Alter < ¼ der Nutzungsdauer → Reduktion um 10% (auf 90%)"]
[]
[null,"Alter = ",{"$f":"IF(C9=\"\",\"\",C9)","v":2021},null,null,{"$f":"IF(F24=\"\",\"\",F24)","v":"–"},null,{"$f":"IF(C11=\"\",\"Nicht bekannt!\",C11)","v":1997},null,null,null,"Alter > ¼ und < ½ der Nutzungsdauer → Reduktion um 20% (auf 80%)"]
[null,null,null,null,null,","]
[null,"Alter = ",{"$f":"IF(C11=\"\",\"> betirebsgewöhnl. ND\",C26-H26)","v":24},null,null,"Jahre",null,null,null,null,null,"Alter > ½ Nutzungsdauer → Reduktion um 33% (auf 67%)"]
[]
["2.",null,null,null,null,{"$f":"\"Baukostenrichtsatz = \"&DOLLAR(O9,2)&P9&\"/\"&MID(Q9,1,6)","v":"Baukostenrichtsatz = € 132,00 €/m³"},null,"…..…..…",1]
[]
[null,null,null,null,null,{"$f":"\"Reduzierter Baukostenrichtsatz =    x    €/\"&MID(Q9,1,6)","v":"Reduzierter Baukostenrichtsatz =    x    €/m³"},null,"…..…..…",{"$f":"IF(C28<(C13/4),90%,IF(AND(C28>=(C13/4),C28<(C13/2)),80%,IF(C28>=(C13/2),67%,\"\")))","v":0.67}]
[]
[null,"x = ",{"$f":"IF(I32=\"\",\"\",DOLLAR(O9,2))","v":"€ 132,00"},null,{"$f":"IF(I32=\"\",\"\",\" \")","v":" "},{"$f":"IF(I32=\"\",\"\",\"•\")","v":"•"},{"$f":"IF(I32=\"\",\"\",\" \")","v":" "},{"$f":"IF(I32=\"\",\"\",FIXED(I32,2)*100)","v":67},null,null,{"$f":"IF(I32=\"\",\"\",\" = \"&DOLLAR(C34*H34/C35,2))","v":" = € 88,44"}]
[null,null,{"$f":"IF(I32=\"\",\"\",FIXED(I30,2)*100)","v":100}]
[]
["3.","Größe = ","Länge",null,null,"•",null,"Breite",null,null,"•",null,"Höhe"]
[]
[null,"Größe = ",{"$f":"I9","v":20},null,null,{"$f":"IF(F37=\"\",\"\",F37)","v":"•"},null,{"$f":"I11","v":8},null,null,{"$f":"IF(K37=\"\",\"\",K37)","v":"•"},null,{"$f":"O15","v":4}]
[null,null,null,null,null,","]
[null,"Größe = ",{"$f":"C39*H39*M39","v":640},null,null,"m³"]
[]
["4.","WW = ","Größe",null,null,"•",null,"Reduzierter Baukostenrichtsatz"]
[]
[null,"WW = ",{"$f":"C41","v":640},null,null,{"$f":"IF(F43=\"\",\"\",F43)","v":"•"},null,{"$f":"IF(K34=\"\",\"\",C34*H34/C35)","v":88.44}]
[null,null,null,null,null,","]
[null,"WW = ",{"$f":"C45*H45","v":56601.599999999999},null,null,"€"]
[]
["5.","jAfa =","Wiederbeschaffungswert"]
[null,null,"Nutzungsdauer"]
[]
[null,"jAfa =",{"$f":"IF(C47=\"\",\"\",C47)","v":56601.599999999999}]
[null,null,{"$f":"C13","v":40}]
[]
[null,"jAfa =",{"$f":"C52/C53","v":1415.04},null,null,"€",null,{"$f":"IF(C28>=C13,\"ACHTUNG:   Keine Afa mehr!\",\"\")","v":""}]
[]
[null,"bAfa =","Alter",null,null,"•",null,"Jährliche Afa"]
[]
[null,"bAfa =",{"$f":"C28","v":24},null,null,{"$f":"IF(F57=\"\",\"\",F57)","v":"•"},null,{"$f":"C55","v":1415.04}]
[]
[null,"bAfa =",{"$f":"C59*H59","v":33960.959999999999},null,null,"€"]
[]
["6.","ZW1.1. =","Wiederbeschaffungswert",null,null,"–",null,"Bisherige Afa"]
[]
[null,"ZW1.1. =",{"$f":"C47","v":56601.599999999999},null,null,{"$f":"IF(F63=\"\",\"\",F63)","v":"–"},null,{"$f":"C55*C28","v":33960.959999999999}]
[]
[null,"ZW1.1. =",{"$f":"IF(C28>=C13,Jahr!D8,C65-H65)","v":22640.639999999999},null,null,"€",null,{"$f":"IF(C28>=C13,\"Erinnerungswert!\",IF(C9=C11,\"ACHTUNG:   Zeitwert 1.1. bleibt leer! \"&DOLLAR(C47,2)&\" kommt in die Spalte 'Zugang'\",\"\"))","v":""}]
[]
["7.","ZW31.12. =","Zeitwert 1.1.",null,null,"–",null,"Jährliche Afa"]
[]
[null,"ZW31.12. =",{"$f":"C67","v":22640.639999999999},null,null,{"$f":"IF(F69=\"\",\"\",F69)","v":"–"},null,{"$f":"C55","v":1415.04}]
[]
[null,"ZW31.12. =",{"$f":"IF(C67<=C55,Jahr!D8,C71-H71)","v":21225.599999999999},null,null,"€",null,{"$f":"IF(C67<=C55,\"Erinnerungswert!\",\"\")","v":""}]
[]
["Bezeichnung",null,"Baujahr","Größe","reduzierter",null,null,"Neuwert","ND","AfA",null,"Wert am",null,"Zugang","Abgang","AfA","Wert am"]
[null,null,null,"ha, lfm, m²","Richtsatz",null,null,"in","in","in",null,{"$f":"\"1.1.\"&Jahr!F4","v":"1.1."},null,"in","in","in",{"$f":"\"31.12.\"&Jahr!F4","v":"31.12."}]
[null,null,null,"m³, …","je ha, …",null,null,"€","Jahren","€/Jahr",null,"€",null,"€","€","€","€"]
[{"$f":"IF(D1=\"\",\"\",D1)","v":"Pferdestall"},null,{"$f":"IF(C11=\"\",\"\",C11)","v":1997},{"$f":"IF(C41=\"\",\"\",C41)","v":640},{"$f":"IF(K34=\"\",\"\",C34*H34/C35)","v":88.44},null,null,{"$f":"IF(C47=\"\",\"\",C47)","v":56601.599999999999},{"$f":"IF(C13=\"\",\"\",C13)","v":40},{"$f":"IF(C55=\"\",\"\",C55)","v":1415.04},null,{"$f":"IF(H67=\"ACHTUNG:   Zeitwert 1.1. bleibt leer! \"&DOLLAR(C67,2)&\" kommt in die Spalte 'Zugang'\",\"\",IF(C67=\"\",\"\",C67))","v":22640.639999999999},null,{"$f":"IF(H67=\"ACHTUNG:   Zeitwert 1.1. bleibt leer! \"&DOLLAR(C67,2)&\" kommt in die Spalte 'Zugang'\",C67,\"\")","v":""},null,{"$f":"IF(L78=Jahr!D8,\"\",J78)","v":1415.04},{"$f":"IF(C73=\"\",\"\",C73)","v":21225.599999999999}]
["Summe",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(L78)=0,\"\",SUM(L78))","v":22640.639999999999},null,{"$f":"IF(SUM(N78)=0,\"\",SUM(N78))","v":""},{"$f":"IF(SUM(O78)=0,\"\",SUM(O78))","v":""},{"$f":"IF(SUM(P78)=0,\"\",SUM(P78))","v":1415.04},{"$f":"IF(SUM(Q78)=0,\"\",SUM(Q78))","v":21225.599999999999}]

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["Beispiel",null,"6.2","Schankraum"]
[]
["■ Herstellungswert unbekannt"]
["■ Errichtungsjahr bekannt"]
["■ kein Investitionszuschuss",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Punkte"]
[]
[{"$f":"IF(C11=\"\",\"Ein Betriebsgebäude, dessen Errichtungsjahr unbekannt ist, das sich aber noch \",\"Ein \"&C11&\" errichtetes Betriebsgebäude, das sich noch\")&\" in einem sehr guten Bauzustand befindet, wird als \"&UPPER(D1)&\" genutzt. \"&\"Der Herstellungswert des Gebäudes ist nicht bekannt. Die betriebsgewöhnliche Nutzungsdauer wurde mit \"&C13&\" Jahren festgelegt. Die Länge beträgt \"&I9&\" m, die Breite \"&I11&\" m, \"&IF(I15<>\"\",\"die Mauerhöhe \"&I13&\" m und die halbe Dachstuhlhöhe \"&I15&\" m.\",\"und die Gebäudehöhe \"&O15&\" m.\")","v":"Ein 1983 errichtetes Betriebsgebäude, das sich noch in einem sehr guten Bauzustand befindet, wird als SCHANKRAUM genutzt. Der Herstellungswert des Gebäudes ist nicht bekannt. Die betriebsgewöhnliche Nutzungsdauer wurde mit 40 Jahren festgelegt. Die Länge beträgt 22 m, die Breite 13 m, die Mauerhöhe 3,2 m und die halbe Dachstuhlhöhe 1,8 m."},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Anzeigen!"]
[]
[null,"Heuer = ",{"$f":"IF(Jahr!D4=\"\",\"\",Jahr!D4)","v":2021},null,null,null,null,"Länge = ",22," m",null,null,null,"Baukostenrichtsatz = ",130," €",{"$f":"IF(OR(O15=0,O15=\"\"),\"m²\",\"m³\")","v":"m³"}]
[]
[null,"Anschaffungsjahr = ",{"$f":"C9-C13+ROUND(C13/20,0)","v":1983},null,null,null,null,"Breite = ",13," m"]
[]
[null,"Betriebsgew. ND = ",40," Jahre",null,null,null,"Setienwandhöhe1) = ",3.2," m    → (h od. hMAX)"]
[]
[null,null,null,null,null,null,null,"½ Dachstuhlhöhe = ",{"$f":"3.6/2","v":1.8}," m",null,null,null,"Gesamthöhe = ",{"$f":"IF(AND(I13=\"\",I15=\"\"),\"\",SUM(I13,I15))","v":5}," m"]
[]
["1) Die Messung der Gebäudehöhe (= Geschoß- bzw. Seitenwandhöhe) erfolgt von der Fußbodenoberkante bis zur Deckenoberkante! ACHTUNG: Die in den Baukostenrichtsätzen\n   angegebene Maximalhöhe (hMAX) ist zu beachten und Dachräume sind gesondert zu berechnen!",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PKT","/","GES",null,null,"Ergebnisse",null,null,null,null,null,"Hilfe",null,null,null,null,null,"Formelprüfung",null,null,null,null,null,"Punkte"]
[]
[]
[]
[]
[]
[]
["1.","Alter = ",null,null,null,null,null,null,null,null,null,"Alter < ¼ der Nutzungsdauer → Reduktion um 10% (auf 90%)",null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(C24=\"\",F24=\"\",H24=\"\"),\"\",SUM(AS24:AW24))","v":""},"/",{"$f":"COUNTA(AG24:AK24)","v":3},null,null,{"$f":"IF(C24=\"\",\"\",C24)","v":""},null,{"$f":"IF(F24=\"\",\"\",F24)","v":""},null,{"$f":"IF(H24=\"\",\"\",H24)","v":""},"/",{"$f":"IF('G6.2L'!C24=\"\",\"\",'G6.2L'!C24)","v":"Heuer"},null,{"$f":"IF('G6.2L'!F24=\"\",\"\",'G6.2L'!F24)","v":"–"},null,{"$f":"IF('G6.2L'!H24=\"\",\"\",'G6.2L'!H24)","v":"Anschaffungsjahr"},null,null,null,null,null,null,null,{"$f":"IF(AA24=\"\",\"\",IF(AA24=AG24,1,IF(AA24=AM24,0.5,0)))","v":""},{"$f":"IF(AB24=\"\",\"\",IF(AB24=AH24,1,IF(AB24=AN24,0.5,0)))","v":""},"","",""]
[]
[null,"Alter = ",null,null,null,{"$f":"IF(F24=\"\",\"\",F24)","v":""},null,null,null,null,null,"Alter > ¼ und < ½ der Nutzungsdauer → Reduktion um 20% (auf 80%)",null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(C26=\"\",F26=\"\",H26=\"\"),\"\",SUM(AS26:AW26))","v":""},"/",{"$f":"COUNTA(AG26:AK26)","v":2},null,null,{"$f":"IF(C26=\"\",\"\",C26)","v":""},null,null,null,{"$f":"IF(H26=\"\",\"\",H26)","v":""},"/",{"$f":"IF('G6.2L'!C26=\"\",\"\",'G6.2L'!C26)","v":2021},null,null,null,{"$f":"IF('G6.2L'!H26=\"\",\"\",'G6.2L'!H26)","v":1983},null,null,null,null,null,null,null,{"$f":"IF(AA26=\"\",\"\",IF(AA26=AG26,1,IF(AA26=AM26,0.5,0)))","v":""},{"$f":"IF(AB26=\"\",\"\",IF(AB26=AH26,1,IF(AB26=AN26,0.5,0)))","v":""},"","",""]
[null,null,null,null,null,","]
[null,"Alter = ",null,null,null,"Jahre",null,null,null,null,null,"Alter > ½ Nutzungsdauer → Reduktion um 33% (auf 67%)",null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(C28=\"\"),\"\",SUM(AS28:AW28))","v":""},"/",{"$f":"COUNTA(AG28:AK28)","v":1},null,null,{"$f":"IF(C28=\"\",\"\",C28)","v":""},null,null,null,null,"/",{"$f":"IF('G6.2L'!C28=\"\",\"\",'G6.2L'!C28)","v":38},null,null,null,null,"-",{"$f":"IF(G9L!L28=\"\",\"\",G9L!L28)","v":""},null,{"$f":"IF(G9L!Q28=\"\",\"\",G9L!Q28)","v":""},null,null,null,{"$f":"IF(AA28=\"\",\"\",IF(AA28=AG28,1,IF(AA28=AM28,0.5,0)))","v":""},{"$f":"IF(AB28=\"\",\"\",IF(AB28=AH28,1,IF(AB28=AN28,0.5,0)))","v":""},"","",""]
[]
["2.",null,null,null,null,{"$f":"\"Baukostenrichtsatz = \"&DOLLAR(O9,2)&P9&\"/\"&MID(Q9,1,6)","v":"Baukostenrichtsatz = € 130,00 €/m³"},null,"…..…..…",1]
[]
[null,null,null,null,null,{"$f":"\"Reduzierter Baukostenrichtsatz =    x    €/\"&MID(Q9,1,6)","v":"Reduzierter Baukostenrichtsatz =    x    €/m³"},null,"…..…..…",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(I32=\"\"),\"\",SUM(AS32:AW32))","v":""},"/",{"$f":"COUNTA(AG32:AK32)","v":1},null,null,{"$f":"IF(I32=\"\",\"\",I32)","v":""},null,null,null,null,"/",{"$f":"IF('G6.2L'!I32=\"\",\"\",'G6.2L'!I32)","v":0.67},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AA32=\"\",\"\",IF(AA32=AG32,1,IF(AA32=AM32,0.5,0)))","v":""},{"$f":"IF(AB32=\"\",\"\",IF(AB32=AH32,1,IF(AB32=AN32,0.5,0)))","v":""},"","",""]
[]
[null,"x = ",{"$f":"IF(I32=\"\",\"\",DOLLAR(O9,2))","v":""},null,{"$f":"IF(I32=\"\",\"\",\" \")","v":""},{"$f":"IF(I32=\"\",\"\",\"•\")","v":""},{"$f":"IF(I32=\"\",\"\",\" \")","v":""},{"$f":"IF(I32=\"\",\"\",FIXED(I32,2)*100)","v":""},null,null,{"$f":"IF(I32=\"\",\"\",C34*H34/C35)","v":""}]
[null,null,{"$f":"IF(I32=\"\",\"\",FIXED(I30,2)*100)","v":""}]
[]
["3.","Größe = ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(C37=\"\",F37=\"\",H37=\"\"),\"\",SUM(AS37:AW37))","v":""},"/",{"$f":"COUNTA(AG37:AK37)","v":5},null,null,{"$f":"IF(C37=\"\",\"\",C37)","v":""},{"$f":"IF(F37=\"\",\"\",F37)","v":""},{"$f":"IF(H37=\"\",\"\",H37)","v":""},{"$f":"IF(K37=\"\",\"\",K37)","v":""},{"$f":"IF(M37=\"\",\"\",M37)","v":""},"/",{"$f":"IF('G6.2L'!C37=\"\",\"\",'G6.2L'!C37)","v":"Länge"},{"$f":"IF('G6.2L'!F37=\"\",\"\",'G6.2L'!F37)","v":"•"},{"$f":"IF('G6.2L'!H37=\"\",\"\",'G6.2L'!H37)","v":"Breite"},{"$f":"IF('G6.2L'!K37=\"\",\"\",'G6.2L'!K37)","v":"•"},{"$f":"IF('G6.2L'!M37=\"\",\"\",'G6.2L'!M37)","v":"Höhe"},null,null,null,null,null,null,null,{"$f":"IF(AA37=\"\",\"\",IF(COUNTIF($AG37:$AK37,AA37)>0,1/COUNTIF($AA37:$AE37,AA37),IF(COUNTIF($AM37:$AQ37,AA37)>0,0.5/COUNTIF($AA37:$AE37,AA37),0)))","v":""},{"$f":"IF(AB37=\"\",\"\",IF(AB37=AH37,1,IF(AB37=AN37,0.5,0)))","v":""},{"$f":"IF(AC37=\"\",\"\",IF(COUNTIF($AG37:$AK37,AC37)>0,1/COUNTIF($AA37:$AE37,AC37),IF(COUNTIF($AM37:$AQ37,AC37)>0,0.5/COUNTIF($AA37:$AE37,AC37),0)))","v":""},{"$f":"IF(AD37=\"\",\"\",IF(AD37=AJ37,1,IF(AD37=AP37,0.5,0)))","v":""},{"$f":"IF(AE37=\"\",\"\",IF(COUNTIF($AG37:$AK37,AE37)>0,1/COUNTIF($AA37:$AE37,AE37),IF(COUNTIF($AM37:$AQ37,AE37)>0,0.5/COUNTIF($AA37:$AE37,AE37),0)))","v":""}]
[]
[null,"Größe = ",null,null,null,{"$f":"IF(F37=\"\",\"\",F37)","v":""},null,null,null,null,{"$f":"IF(K37=\"\",\"\",K37)","v":""},null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(C39=\"\",F39=\"\",H39=\"\"),\"\",SUM(AS39:AW39))","v":""},"/",{"$f":"COUNTA(AG39:AK39)","v":3},null,null,{"$f":"IF(C39=\"\",\"\",C39)","v":""},null,{"$f":"IF(H39=\"\",\"\",H39)","v":""},null,{"$f":"IF(M39=\"\",\"\",M39)","v":""},"/",{"$f":"IF('G6.2L'!C39=\"\",\"\",'G6.2L'!C39)","v":22},null,{"$f":"IF('G6.2L'!H39=\"\",\"\",'G6.2L'!H39)","v":13},null,{"$f":"IF('G6.2L'!M39=\"\",\"\",'G6.2L'!M39)","v":5},null,null,null,null,null,null,null,{"$f":"IF(AA39=\"\",\"\",IF(COUNTIF($AG39:$AK39,AA39)>0,1/COUNTIF($AA39:$AE39,AA39),IF(COUNTIF($AM39:$AQ39,AA39)>0,0.5/COUNTIF($AA39:$AE39,AA39),0)))","v":""},{"$f":"IF(AB39=\"\",\"\",IF(AB39=AH39,1,IF(AB39=AN39,0.5,0)))","v":""},{"$f":"IF(AC39=\"\",\"\",IF(COUNTIF($AG39:$AK39,AC39)>0,1/COUNTIF($AA39:$AE39,AC39),IF(COUNTIF($AM39:$AQ39,AC39)>0,0.5/COUNTIF($AA39:$AE39,AC39),0)))","v":""},{"$f":"IF(AD39=\"\",\"\",IF(AD39=AJ39,1,IF(AD39=AP39,0.5,0)))","v":""},{"$f":"IF(AE39=\"\",\"\",IF(COUNTIF($AG39:$AK39,AE39)>0,1/COUNTIF($AA39:$AE39,AE39),IF(COUNTIF($AM39:$AQ39,AE39)>0,0.5/COUNTIF($AA39:$AE39,AE39),0)))","v":""}]
[null,null,null,null,null,","]
[null,"Größe = ",null,null,null,"m³",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(C41=\"\"),\"\",SUM(AS41:AW41))","v":""},"/",{"$f":"COUNTA(AG41:AK41)","v":1},null,null,{"$f":"IF(C41=\"\",\"\",C41)","v":""},null,null,null,null,"/",{"$f":"IF('G6.2L'!C41=\"\",\"\",'G6.2L'!C41)","v":1430},null,null,null,null,"-",{"$f":"IF(C41=\"\",\"\",C39*H39)","v":""},null,null,null,null,null,{"$f":"IF(AA41=\"\",\"\",IF(COUNTIF($AG41:$AK41,AA41)>0,1/COUNTIF($AA41:$AE41,AA41),IF(COUNTIF($AM41:$AQ41,AA41)>0,0.5/COUNTIF($AA41:$AE41,AA41),0)))","v":""},{"$f":"IF(AB41=\"\",\"\",IF(AB41=AH41,1,IF(AB41=AN41,0.5,0)))","v":""},{"$f":"IF(AC41=\"\",\"\",IF(COUNTIF($AG41:$AK41,AC41)>0,1/COUNTIF($AA41:$AE41,AC41),IF(COUNTIF($AM41:$AQ41,AC41)>0,0.5/COUNTIF($AA41:$AE41,AC41),0)))","v":""},{"$f":"IF(AD41=\"\",\"\",IF(AD41=AJ41,1,IF(AD41=AP41,0.5,0)))","v":""},{"$f":"IF(AE41=\"\",\"\",IF(COUNTIF($AG41:$AK41,AE41)>0,1/COUNTIF($AA41:$AE41,AE41),IF(COUNTIF($AM41:$AQ41,AE41)>0,0.5/COUNTIF($AA41:$AE41,AE41),0)))","v":""}]
[]
["4.","WW = ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(C43=\"\",F43=\"\",H43=\"\"),\"\",SUM(AS43:AW43))","v":""},"/",{"$f":"COUNTA(AG43:AK43)","v":3},null,null,{"$f":"IF(C43=\"\",\"\",C43)","v":""},null,{"$f":"IF(F43=\"\",\"\",F43)","v":""},null,{"$f":"IF(H43=\"\",\"\",H43)","v":""},"/",{"$f":"IF('G6.2L'!C43=\"\",\"\",'G6.2L'!C43)","v":"Größe"},null,{"$f":"IF('G6.2L'!F43=\"\",\"\",'G6.2L'!F43)","v":"•"},null,{"$f":"IF('G6.2L'!H43=\"\",\"\",'G6.2L'!H43)","v":"Reduzierter Baukostenrichtsatz"},null,null,null,null,null,null,null,{"$f":"IF(AA43=\"\",\"\",IF(COUNTIF($AG43:$AK43,AA43)>0,1/COUNTIF($AA43:$AE43,AA43),IF(COUNTIF($AM43:$AQ43,AA43)>0,0.5/COUNTIF($AA43:$AE43,AA43),0)))","v":""},{"$f":"IF(AB43=\"\",\"\",IF(COUNTIF($AG43:$AK43,AB43)>0,1/COUNTIF($AA43:$AE43,AB43),IF(COUNTIF($AM43:$AQ43,AB43)>0,0.5/COUNTIF($AA43:$AE43,AB43),0)))","v":""},"","",""]
[]
[null,"WW = ",null,null,null,{"$f":"IF(F43=\"\",\"\",F43)","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(C45=\"\",F45=\"\",H45=\"\"),\"\",SUM(AS45:AW45))","v":""},"/",{"$f":"COUNTA(AG45:AK45)","v":2},null,null,{"$f":"IF(C45=\"\",\"\",C45)","v":""},null,null,null,{"$f":"IF(H45=\"\",\"\",H45)","v":""},"/",{"$f":"IF('G6.2L'!C45=\"\",\"\",'G6.2L'!C45)","v":1430},null,null,null,{"$f":"IF('G6.2L'!H45=\"\",\"\",'G6.2L'!H45)","v":87.1},"-",{"$f":"IF(C45=\"\",\"\",C41)","v":""},null,null,null,{"$f":"IF(H45=\"\",\"\",K34)","v":""},null,{"$f":"IF(AA45=\"\",\"\",IF(COUNTIF($AG45:$AK45,AA45)>0,1/COUNTIF($AA45:$AE45,AA45),IF(COUNTIF($AM45:$AQ45,AA45)>0,0.5/COUNTIF($AA45:$AE45,AA45),0)))","v":""},{"$f":"IF(AB45=\"\",\"\",IF(COUNTIF($AG45:$AK45,AB45)>0,1/COUNTIF($AA45:$AE45,AB45),IF(COUNTIF($AM45:$AQ45,AB45)>0,0.5/COUNTIF($AA45:$AE45,AB45),0)))","v":""},{"$f":"IF(AC45=\"\",\"\",IF(COUNTIF($AG45:$AK45,AC45)>0,1/COUNTIF($AA45:$AE45,AC45),IF(COUNTIF($AM45:$AQ45,AC45)>0,0.5/COUNTIF($AA45:$AE45,AC45),0)))","v":""},{"$f":"IF(AD45=\"\",\"\",IF(COUNTIF($AG45:$AK45,AD45)>0,1/COUNTIF($AA45:$AE45,AD45),IF(COUNTIF($AM45:$AQ45,AD45)>0,0.5/COUNTIF($AA45:$AE45,AD45),0)))","v":""},{"$f":"IF(AE45=\"\",\"\",IF(COUNTIF($AG45:$AK45,AE45)>0,1/COUNTIF($AA45:$AE45,AE45),IF(COUNTIF($AM45:$AQ45,AE45)>0,0.5/COUNTIF($AA45:$AE45,AE45),0)))","v":""}]
[null,null,null,null,null,","]
[null,"WW = ",null,null,null,"€",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(C47=\"\"),\"\",SUM(AS47:AW47))","v":""},"/",{"$f":"COUNTA(AG47:AK47)","v":1},null,null,{"$f":"IF(C47=\"\",\"\",C47)","v":""},null,null,null,null,"/",{"$f":"IF('G6.2L'!C47=\"\",\"\",'G6.2L'!C47)","v":124552.99999999999},null,null,null,null,"-",{"$f":"IF(C47=\"\",\"\",C45*H45)","v":""},null,null,null,null,null,{"$f":"IF(AA47=\"\",\"\",IF(COUNTIF($AG47:$AK47,AA47)>0,1/COUNTIF($AA47:$AE47,AA47),IF(COUNTIF($AM47:$AQ47,AA47)>0,0.5/COUNTIF($AA47:$AE47,AA47),0)))","v":""},{"$f":"IF(AB47=\"\",\"\",IF(COUNTIF($AG47:$AK47,AB47)>0,1/COUNTIF($AA47:$AE47,AB47),IF(COUNTIF($AM47:$AQ47,AB47)>0,0.5/COUNTIF($AA47:$AE47,AB47),0)))","v":""},{"$f":"IF(AC47=\"\",\"\",IF(COUNTIF($AG47:$AK47,AC47)>0,1/COUNTIF($AA47:$AE47,AC47),IF(COUNTIF($AM47:$AQ47,AC47)>0,0.5/COUNTIF($AA47:$AE47,AC47),0)))","v":""},{"$f":"IF(AD47=\"\",\"\",IF(COUNTIF($AG47:$AK47,AD47)>0,1/COUNTIF($AA47:$AE47,AD47),IF(COUNTIF($AM47:$AQ47,AD47)>0,0.5/COUNTIF($AA47:$AE47,AD47),0)))","v":""},{"$f":"IF(AE47=\"\",\"\",IF(COUNTIF($AG47:$AK47,AE47)>0,1/COUNTIF($AA47:$AE47,AE47),IF(COUNTIF($AM47:$AQ47,AE47)>0,0.5/COUNTIF($AA47:$AE47,AE47),0)))","v":""}]
[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,null,null,null,null,"Anschaffungswert"]
["5.","jAfa =",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(C49=\"\",F49=\"\",H49=\"\"),\"\",SUM(AS49:AW49))","v":""},"/",{"$f":"COUNTA(AG49:AK49)","v":1},null,null,{"$f":"IF(C49=\"\",\"\",C49)","v":""},null,null,null,null,"/",{"$f":"IF('G6.2L'!C49=\"\",\"\",'G6.2L'!C49)","v":"Wiederbeschaffungswert"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AA49=\"\",\"\",IF(COUNTIF($AG48:$AG49,AA49)>0,1/COUNTIF($AA49,AA49),IF(COUNTIF($AM49,AA49)>0,0.5/COUNTIF($AA49,AA49),0)))","v":""},{"$f":"IF(AB49=\"\",\"\",IF(AB49=AH49,1,IF(AB49=AN49,0.5,0)))","v":""},"","",""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(C50=\"\",F50=\"\",H50=\"\"),\"\",SUM(AS50:AW50))","v":""},"/",{"$f":"COUNTA(AG50:AK50)","v":1},null,null,{"$f":"IF(C50=\"\",\"\",C50)","v":""},null,null,null,null,"/",{"$f":"IF('G6.2L'!C50=\"\",\"\",'G6.2L'!C50)","v":"Nutzungsdauer"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AA50=\"\",\"\",IF(AA50=AG50,1,IF(AA50=AM50,0.5,0)))","v":""},{"$f":"IF(AB50=\"\",\"\",IF(AB50=AH50,1,IF(AB50=AN50,0.5,0)))","v":""},{"$f":"IF(AC50=\"\",\"\",IF(AC50=AI50,1,IF(AC50=AO50,0.5,0)))","v":""},{"$f":"IF(AD50=\"\",\"\",IF(AD50=AJ50,1,IF(AD50=AP50,0.5,0)))","v":""},{"$f":"IF(AE50=\"\",\"\",IF(AE50=AK50,1,IF(AE50=AQ50,0.5,0)))","v":""}]
[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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AA51=\"\",\"\",IF(AA51=AG51,1,IF(AA51=#REF!,1,IF(AA51=AM51,0.5,IF(AA51=#REF!,0.5,0)))))","v":""},{"$f":"IF(AB51=\"\",\"\",IF(AB51=AH51,1,IF(AB51=#REF!,1,IF(AB51=AN51,0.5,IF(AB51=#REF!,0.5,0)))))","v":""},{"$f":"IF(AC51=\"\",\"\",IF(AC51=AI51,1,IF(AC51=#REF!,1,IF(AC51=AO51,0.5,IF(AC51=#REF!,0.5,0)))))","v":""},{"$f":"IF(AD51=\"\",\"\",IF(AD51=AJ51,1,IF(AD51=#REF!,1,IF(AD51=AP51,0.5,IF(AD51=#REF!,0.5,0)))))","v":""},{"$f":"IF(AE51=\"\",\"\",IF(AE51=AK51,1,IF(AE51=#REF!,1,IF(AE51=AQ51,0.5,IF(AE51=#REF!,0.5,0)))))","v":""}]
[null,"jAfa =",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(C52=\"\",F52=\"\",H52=\"\"),\"\",SUM(AS52:AW52))","v":""},"/",{"$f":"COUNTA(AG52:AK52)","v":1},null,null,{"$f":"IF(C52=\"\",\"\",C52)","v":""},null,null,null,null,"/",{"$f":"IF('G6.2L'!C52=\"\",\"\",'G6.2L'!C52)","v":124552.99999999999},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AA52=\"\",\"\",IF(AA52=AG52,1,IF(AA52=AM52,0.5,0)))","v":""},{"$f":"IF(AB52=\"\",\"\",IF(AB52=AH52,1,IF(AB52=AN52,0.5,0)))","v":""},"","",""]
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[]
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[]
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[]
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[]
[null,"ZW31.12. =",null,null,null,"€",null,{"$f":"IF(C73=\"\",\"\",IF(C67<=C55,\"Erinnerungswert!\",\"\"))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(C73=\"\"),\"\",SUM(AS73:AW73))","v":""},"/",{"$f":"COUNTA(AG73:AK73)","v":1},null,null,{"$f":"IF(C73=\"\",\"\",C73)","v":""},null,null,null,null,"/",{"$f":"IF('G6.2L'!C73=\"\",\"\",'G6.2L'!C73)","v":3113.8249999999944},null,null,null,null,"-",{"$f":"IF(C73=\"\",\"\",C71-H71)","v":""},null,null,null,null,null,{"$f":"IF(AA73=\"\",\"\",IF(AA73=AG73,1,IF(AA73=AM73,0.5,0)))","v":""},{"$f":"IF(AB73=\"\",\"\",IF(AB73=AH73,1,IF(AB73=AN73,0.5,0)))","v":""},"","",""]
[]
["Bezeichnung",null,"Baujahr","Größe","reduzierter",null,null,"Neuwert","ND","AfA",null,"Wert am",null,"Zugang","Abgang","AfA","Wert am"]
[null,null,null,"ha, lfm, m²","Richtsatz",null,null,"in","in","in",null,{"$f":"\"1.1.\"&Jahr!F4","v":"1.1."},null,"in","in","in",{"$f":"\"31.12.\"&Jahr!F4","v":"31.12."}]
[null,null,null,"m³, …","je ha, …",null,null,"€","Jahren","€/Jahr",null,"€",null,"€","€","€","€"]
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[]
[{"$f":"IF('G6.2'!A3=\"\",\"\",'G6.2'!A3)","v":"■ Herstellungswert unbekannt"}]
[{"$f":"IF('G6.2'!A4=\"\",\"\",'G6.2'!A4)","v":"■ Errichtungsjahr bekannt"}]
[{"$f":"IF('G6.2'!A5=\"\",\"\",'G6.2'!A5)","v":"■ kein Investitionszuschuss"}]
[]
[{"$f":"IF('G6.2'!A7=\"\",\"\",'G6.2'!A7)","v":"Ein 1983 errichtetes Betriebsgebäude, das sich noch in einem sehr guten Bauzustand befindet, wird als SCHANKRAUM genutzt. Der Herstellungswert des Gebäudes ist nicht bekannt. Die betriebsgewöhnliche Nutzungsdauer wurde mit 40 Jahren festgelegt. Die Länge beträgt 22 m, die Breite 13 m, die Mauerhöhe 3,2 m und die halbe Dachstuhlhöhe 1,8 m."},{"$f":"IF('G6.2'!B7=\"\",\"\",'G6.2'!B7)","v":""},{"$f":"IF('G6.2'!C7=\"\",\"\",'G6.2'!C7)","v":""},{"$f":"IF('G6.2'!D7=\"\",\"\",'G6.2'!D7)","v":""},{"$f":"IF('G6.2'!E7=\"\",\"\",'G6.2'!E7)","v":""},{"$f":"IF('G6.2'!F7=\"\",\"\",'G6.2'!F7)","v":""},{"$f":"IF('G6.2'!G7=\"\",\"\",'G6.2'!G7)","v":""},{"$f":"IF('G6.2'!H7=\"\",\"\",'G6.2'!H7)","v":""},{"$f":"IF('G6.2'!I7=\"\",\"\",'G6.2'!I7)","v":""},null,{"$f":"IF('G6.2'!K7=\"\",\"\",'G6.2'!K7)","v":""},{"$f":"IF('G6.2'!L7=\"\",\"\",'G6.2'!L7)","v":""},null,{"$f":"IF('G6.2'!N7=\"\",\"\",'G6.2'!N7)","v":""},{"$f":"IF('G6.2'!O7=\"\",\"\",'G6.2'!O7)","v":""},{"$f":"IF('G6.2'!P7=\"\",\"\",'G6.2'!P7)","v":""},{"$f":"IF('G6.2'!Q7=\"\",\"\",'G6.2'!Q7)","v":""}]
[]
[null,{"$f":"IF('G6.2'!B9=\"\",\"\",'G6.2'!B9)","v":"Heuer = "},{"$f":"IF('G6.2'!C9=\"\",\"\",'G6.2'!C9)","v":2021},null,null,null,null,{"$f":"IF('G6.2'!H9=\"\",\"\",'G6.2'!H9)","v":"Länge = "},{"$f":"IF('G6.2'!I9=\"\",\"\",'G6.2'!I9)","v":22},{"$f":"IF('G6.2'!J9=\"\",\"\",'G6.2'!J9)","v":" m"},null,null,null,{"$f":"IF('G6.2'!N9=\"\",\"\",'G6.2'!N9)","v":"Baukostenrichtsatz = "},{"$f":"IF('G6.2'!O9=\"\",\"\",'G6.2'!O9)","v":130},{"$f":"IF('G6.2'!P9=\"\",\"\",'G6.2'!P9)","v":" €"},{"$f":"IF('G6.2'!Q9=\"\",\"\",'G6.2'!Q9)","v":"m³"}]
[]
[null,{"$f":"IF('G6.2'!B11=\"\",\"\",'G6.2'!B11)","v":"Anschaffungsjahr = "},{"$f":"IF('G6.2'!C11=\"\",\"\",'G6.2'!C11)","v":1983},null,null,null,null,{"$f":"IF('G6.2'!H11=\"\",\"\",'G6.2'!H11)","v":"Breite = "},{"$f":"IF('G6.2'!I11=\"\",\"\",'G6.2'!I11)","v":13},{"$f":"IF('G6.2'!J11=\"\",\"\",'G6.2'!J11)","v":" m"}]
[]
[null,{"$f":"IF('G6.2'!B13=\"\",\"\",'G6.2'!B13)","v":"Betriebsgew. ND = "},{"$f":"IF('G6.2'!C13=\"\",\"\",'G6.2'!C13)","v":40},{"$f":"IF('G6.2'!D13=\"\",\"\",'G6.2'!D13)","v":" Jahre"},null,null,null,{"$f":"IF('G6.2'!H13=\"\",\"\",'G6.2'!H13)","v":"Setienwandhöhe1) = "},{"$f":"IF('G6.2'!I13=\"\",\"\",'G6.2'!I13)","v":3.2},{"$f":"IF('G6.2'!J13=\"\",\"\",'G6.2'!J13)","v":" m    → (h od. hMAX)"}]
[]
[null,null,null,null,null,null,null,{"$f":"IF('G6.2'!H15=\"\",\"\",'G6.2'!H15)","v":"½ Dachstuhlhöhe = "},{"$f":"IF('G6.2'!I15=\"\",\"\",'G6.2'!I15)","v":1.8},{"$f":"IF('G6.2'!J15=\"\",\"\",'G6.2'!J15)","v":" m"},null,null,null,{"$f":"IF('G6.2'!N15=\"\",\"\",'G6.2'!N15)","v":"Gesamthöhe = "},{"$f":"IF('G6.2'!O15=\"\",\"\",'G6.2'!O15)","v":5},{"$f":"IF('G6.2'!P15=\"\",\"\",'G6.2'!P15)","v":" m"}]
[]
[]
[]
[]
[]
[]
[]
[]
["1.","Alter = ","Heuer",null,null,"–",null,"Anschaffungsjahr",null,null,null,"Alter < ¼ der Nutzungsdauer → Reduktion um 10% (auf 90%)"]
[]
[null,"Alter = ",{"$f":"IF(C9=\"\",\"\",C9)","v":2021},null,null,{"$f":"IF(F24=\"\",\"\",F24)","v":"–"},null,{"$f":"IF(C11=\"\",\"Nicht bekannt!\",C11)","v":1983},null,null,null,"Alter > ¼ und < ½ der Nutzungsdauer → Reduktion um 20% (auf 80%)"]
[null,null,null,null,null,","]
[null,"Alter = ",{"$f":"IF(C11=\"\",\"> betirebsgewöhnl. ND\",C26-H26)","v":38},null,null,"Jahre",null,null,null,null,null,"Alter > ½ Nutzungsdauer → Reduktion um 33% (auf 67%)"]
[]
["2.",null,null,null,null,{"$f":"\"Baukostenrichtsatz = \"&DOLLAR(O9,2)&P9&\"/\"&MID(Q9,1,6)","v":"Baukostenrichtsatz = € 130,00 €/m³"},null,"…..…..…",1]
[]
[null,null,null,null,null,{"$f":"\"Reduzierter Baukostenrichtsatz =    x    €/\"&MID(Q9,1,6)","v":"Reduzierter Baukostenrichtsatz =    x    €/m³"},null,"…..…..…",{"$f":"IF(C28<(C13/4),90%,IF(AND(C28>=(C13/4),C28<(C13/2)),80%,IF(C28>=(C13/2),67%,\"\")))","v":0.67}]
[]
[null,"x = ",{"$f":"IF(I32=\"\",\"\",DOLLAR(O9,2))","v":"€ 130,00"},null,{"$f":"IF(I32=\"\",\"\",\" \")","v":" "},{"$f":"IF(I32=\"\",\"\",\"•\")","v":"•"},{"$f":"IF(I32=\"\",\"\",\" \")","v":" "},{"$f":"IF(I32=\"\",\"\",FIXED(I32,2)*100)","v":67},null,null,{"$f":"IF(I32=\"\",\"\",\" = \"&DOLLAR(C34*H34/C35,2))","v":" = € 87,10"}]
[null,null,{"$f":"IF(I32=\"\",\"\",FIXED(I30,2)*100)","v":100}]
[]
["3.","Größe = ","Länge",null,null,"•",null,"Breite",null,null,"•",null,"Höhe"]
[]
[null,"Größe = ",{"$f":"I9","v":22},null,null,{"$f":"IF(F37=\"\",\"\",F37)","v":"•"},null,{"$f":"I11","v":13},null,null,{"$f":"IF(K37=\"\",\"\",K37)","v":"•"},null,{"$f":"O15","v":5}]
[null,null,null,null,null,","]
[null,"Größe = ",{"$f":"C39*H39*M39","v":1430},null,null,"m³"]
[]
["4.","WW = ","Größe",null,null,"•",null,"Reduzierter Baukostenrichtsatz"]
[]
[null,"WW = ",{"$f":"C41","v":1430},null,null,{"$f":"IF(F43=\"\",\"\",F43)","v":"•"},null,{"$f":"IF(K34=\"\",\"\",C34*H34/C35)","v":87.1}]
[null,null,null,null,null,","]
[null,"WW = ",{"$f":"C45*H45","v":124552.99999999999},null,null,"€"]
[]
["5.","jAfa =","Wiederbeschaffungswert"]
[null,null,"Nutzungsdauer"]
[]
[null,"jAfa =",{"$f":"IF(C47=\"\",\"\",C47)","v":124552.99999999999}]
[null,null,{"$f":"C13","v":40}]
[]
[null,"jAfa =",{"$f":"C52/C53","v":3113.8249999999998},null,null,"€",null,{"$f":"IF(C28>=C13,\"ACHTUNG:   Keine Afa mehr!\",\"\")","v":""}]
[]
[null,"bAfa =","Alter",null,null,"•",null,"Jährliche Afa"]
[]
[null,"bAfa =",{"$f":"C28","v":38},null,null,{"$f":"IF(F57=\"\",\"\",F57)","v":"•"},null,{"$f":"C55","v":3113.8249999999998}]
[]
[null,"bAfa =",{"$f":"C59*H59","v":118325.34999999999},null,null,"€"]
[]
["6.","ZW1.1. =","Wiederbeschaffungswert",null,null,"–",null,"Bisherige Afa"]
[]
[null,"ZW1.1. =",{"$f":"C47","v":124552.99999999999},null,null,{"$f":"IF(F63=\"\",\"\",F63)","v":"–"},null,{"$f":"C55*C28","v":118325.34999999999}]
[]
[null,"ZW1.1. =",{"$f":"IF(C28>=C13,Jahr!D8,C65-H65)","v":6227.6499999999942},null,null,"€",null,{"$f":"IF(C28>=C13,\"Erinnerungswert!\",IF(C9=C11,\"ACHTUNG:   Zeitwert 1.1. bleibt leer! \"&DOLLAR(C47,2)&\" kommt in die Spalte 'Zugang'\",\"\"))","v":""}]
[]
["7.","ZW31.12. =","Zeitwert 1.1.",null,null,"–",null,"Jährliche Afa"]
[]
[null,"ZW31.12. =",{"$f":"C67","v":6227.6499999999942},null,null,{"$f":"IF(F69=\"\",\"\",F69)","v":"–"},null,{"$f":"C55","v":3113.8249999999998}]
[]
[null,"ZW31.12. =",{"$f":"IF(C67<=C55,Jahr!D8,C71-H71)","v":3113.8249999999944},null,null,"€",null,{"$f":"IF(C67<=C55,\"Erinnerungswert!\",\"\")","v":""}]
[]
["Bezeichnung",null,"Baujahr","Größe","reduzierter",null,null,"Neuwert","ND","AfA",null,"Wert am",null,"Zugang","Abgang","AfA","Wert am"]
[null,null,null,"ha, lfm, m²","Richtsatz",null,null,"in","in","in",null,{"$f":"\"1.1.\"&Jahr!F4","v":"1.1."},null,"in","in","in",{"$f":"\"31.12.\"&Jahr!F4","v":"31.12."}]
[null,null,null,"m³, …","je ha, …",null,null,"€","Jahren","€/Jahr",null,"€",null,"€","€","€","€"]
[{"$f":"IF(D1=\"\",\"\",D1)","v":"Schankraum"},null,{"$f":"IF(C11=\"\",\"\",C11)","v":1983},{"$f":"IF(C41=\"\",\"\",C41)","v":1430},{"$f":"IF(K34=\"\",\"\",C34*H34/C35)","v":87.1},null,null,{"$f":"IF(C47=\"\",\"\",C47)","v":124552.99999999999},{"$f":"IF(C13=\"\",\"\",C13)","v":40},{"$f":"IF(C55=\"\",\"\",C55)","v":3113.8249999999998},null,{"$f":"IF(H67=\"ACHTUNG:   Zeitwert 1.1. bleibt leer! \"&DOLLAR(C67,2)&\" kommt in die Spalte 'Zugang'\",\"\",IF(C67=\"\",\"\",C67))","v":6227.6499999999942},null,{"$f":"IF(H67=\"ACHTUNG:   Zeitwert 1.1. bleibt leer! \"&DOLLAR(C67,2)&\" kommt in die Spalte 'Zugang'\",C67,\"\")","v":""},null,{"$f":"IF(L78=Jahr!D8,\"\",J78)","v":3113.8249999999998},{"$f":"IF(C73=\"\",\"\",C73)","v":3113.8249999999944}]
["Summe",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(L78)=0,\"\",SUM(L78))","v":6227.6499999999942},null,{"$f":"IF(SUM(N78)=0,\"\",SUM(N78))","v":""},{"$f":"IF(SUM(O78)=0,\"\",SUM(O78))","v":""},{"$f":"IF(SUM(P78)=0,\"\",SUM(P78))","v":3113.8249999999998},{"$f":"IF(SUM(Q78)=0,\"\",SUM(Q78))","v":3113.8249999999944}]

{"sheet":"G7","index":20,"n_rows":43,"n_cols":49,"rows_kept":43,"cut":false,"hidden":false,"merged":[[6,17,6,19],[6,0,6,14],[0,3,0,14],[30,4,30,6],[19,0,21,1],[19,2,21,2],[19,4,19,6],[20,4,20,6],[21,4,21,6],[29,4,29,6],[22,0,22,1],[22,4,22,6],[23,0,23,9],[28,0,30,1],[28,2,30,2],[28,4,28,6],[31,0,31,1],[31,4,31,6],[40,0,40,1],[40,4,40,6],[37,4,37,6],[32,0,32,9],[41,0,41,9],[39,4,39,6],[38,4,38,6],[37,2,39,2],[37,0,39,1]]}
["Beispiel",null,7,"Laufstall"]
[]
["■ Herstellungswert bekannt"]
["■ Errichtung in mehreren Bauetappen"]
["■ Investitionszuschuss gewährt",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Punkte"]
[]
[{"$f":"PROPER(VLOOKUP(D1,GL,3,0))&\" \"&UPPER(D1)&\" wurde \"&J9&\" (\"&I9&DOLLAR(M9,2)&\") und \"&J11&\" (\"&I11&DOLLAR(M11,2)&\") errichtet. \"&PROPER(VLOOKUP(D1,GL,5,0))&\" \"&D1&\" wird \"&C13&\" voll in Betrieb genommen. \"&J13&\" wird der erste Teil des Investitionszuschusses (\"&DOLLAR(M13,2)&\") und \"&J15&\" der zweite Teil des Investitionszuschusses (\"&DOLLAR(M15,2)&\") ausbezahlt. Die Nutzungsdauer beträgt \"&C11&D11&\".\"","v":"Ein LAUFSTALL wurde 2019 (1. Bauabschnitt: € 86 200,00) und 2020 (2. Bauabschnitt: € 62 000,00) errichtet. Der Laufstall wird 2020 voll in Betrieb genommen. 2020 wird der erste Teil des Investitionszuschusses (€ 17 240,00) und 2021 der zweite Teil des Investitionszuschusses (€ 12 400,00) ausbezahlt. Die Nutzungsdauer beträgt 40 Jahre."},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Anzeigen!"]
[]
[null,"Heuer = ",{"$f":"IF(Jahr!D4=\"\",\"\",Jahr!D4)","v":2021},null,null,null,null,null,"1. Bauabschnitt: ",{"$f":"IF(C9=\"\",\"\",C9-2)","v":2019},null,"Bausumme: ",86200," €"]
[]
[null,"Nutzungsdauer = ",40," Jahre",null,null,null,null,"2. Bauabschnitt: ",{"$f":"IF(J9=\"\",\"\",J9+1)","v":2020},null,"Bausumme: ",62000," €"]
[]
[null,"Inbetriebnahme = ",{"$f":"IF(J11=\"\",\"\",J11)","v":2020}," und …………….….",null,null,null,null,"1. Investitionszuschuss: ",{"$f":"IF(J11=\"\",\"\",J11)","v":2020},null,"Betrag: ",{"$f":"M9*20%","v":17240}," €"]
[]
[null,null,null,null,null,null,null,null,"2. Investitionszuschuss: ",{"$f":"IF(J11=\"\",\"\",J11+1)","v":2021},null,"Betrag: ",{"$f":"M11*20%","v":12400}," €"]
[null,null,null,null,null,null,null,null,null,"Beginn der Abschreibung!",null,null,null,null,null,null,null,"PKT","/","GES",null,null,"Ergebnisse",null,null,null,null,null,null,"Hilfe",null,null,null,null,null,null,"Formelprüfung",null,null,null,null,null,null,"Punkte"]
[]
[{"$f":"\"Inventurverzeichnis \"&IF(J9=\"\",\"\",J9)","v":"Inventurverzeichnis 2019"}]
[{"$f":"IF(I9=\"\",\"\",I9&IF(M9=\"\",\"\",DOLLAR(M9,2)))","v":"1. Bauabschnitt: € 86 200,00"}]
["Bezeichnung",null,"Baujahr","Größe","reduzierter",null,null,"Neuwert","ND","AfA","Wert am","Zugang","Abgang","AfA","Wert am"]
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[null,null,null,"m³, …","je ha, …",null,null,"€","Jahren","€/Jahr","€","€","€","€","€"]
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["Summe",null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(K23)=0,\"\",SUM(K23))","v":""},{"$f":"IF(SUM(L23)=0,\"\",SUM(L23))","v":""},{"$f":"IF(SUM(M23)=0,\"\",SUM(M23))","v":""},{"$f":"IF(SUM(N23)=0,\"\",SUM(N23))","v":""},{"$f":"IF(SUM(O23)=0,\"\",SUM(O23))","v":""}]
[]
[{"$f":"\"Inventurverzeichnis \"&IF(J11=\"\",\"\",J11)","v":"Inventurverzeichnis 2020"}]
[{"$f":"IF(I11=\"\",\"\",I11&IF(M11=\"\",\"\",DOLLAR(M11,2)))","v":"2. Bauabschnitt: € 62 000,00"}]
[{"$f":"IF(I13=\"\",\"\",I13&IF(M13=\"\",\"\",DOLLAR(M13,2)&\" — \"&IF(B13=\"\",\"\",MID(B13,1,14))))","v":"1. Investitionszuschuss: € 17 240,00 — Inbetriebnahme"}]
["Bezeichnung",null,"Baujahr","Größe","reduzierter",null,null,"Neuwert","ND","AfA","Wert am","Zugang","Abgang","AfA","Wert am"]
[null,null,null,"ha, lfm, m²","Richtsatz",null,null,"in","in","in",{"$f":"\"1.1.\"&IF(J11=\"\",\"\",J11)","v":"1.1.2020"},"in","in","in",{"$f":"\"31.12.\"&IF(J11=\"\",\"\",J11)","v":"31.12.2020"}]
[null,null,null,"m³, …","je ha, …",null,null,"……..…","Jahren","€/Jahr","€","€","€","€","€"]
[{"$f":"IF(D1=\"\",\"\",D1)","v":"Laufstall"},null,{"$f":"IF(J11=\"\",\"\",J11)","v":2020},null,null,null,null,null,{"$f":"IF(C11=\"\",\"\",C11)","v":40},null,null,null,null,null,null,null,null,{"$f":"IF(AND(J32=\"\",K32=\"\",L32=\"\",M32=\"\",N32=\"\",O32=\"\"),\"\",SUM(AR32:AW32))","v":""},"/",{"$f":"COUNT(AD32:AI32)","v":3},null,null,{"$f":"IF(AND($J32=\"\",$K32=\"\",$L32=\"\",$M32=\"\",$N32=\"\",$O32=\"\"),\"\",IF(J32=\"\",\"\",J32))","v":""},{"$f":"IF(AND($J32=\"\",$K32=\"\",$L32=\"\",$M32=\"\",$N32=\"\",$O32=\"\"),\"\",IF(K32=\"\",\"\",K32))","v":""},{"$f":"IF(AND($J32=\"\",$K32=\"\",$L32=\"\",$M32=\"\",$N32=\"\",$O32=\"\"),\"\",IF(L32=\"\",\"\",L32))","v":""},{"$f":"IF(AND($J32=\"\",$K32=\"\",$L32=\"\",$M32=\"\",$N32=\"\",$O32=\"\"),\"\",IF(M32=\"\",\"\",M32))","v":""},{"$f":"IF(AND($J32=\"\",$K32=\"\",$L32=\"\",$M32=\"\",$N32=\"\",$O32=\"\"),\"\",IF(N32=\"\",\"\",N32))","v":""},{"$f":"IF(AND($J32=\"\",$K32=\"\",$L32=\"\",$M32=\"\",$N32=\"\",$O32=\"\"),\"\",IF(O32=\"\",\"\",O32))","v":""},"/",{"$f":"IF(G7L!J32=\"\",\"-\",G7L!J32)","v":"-"},{"$f":"IF(G7L!K32=\"\",\"-\",G7L!K32)","v":86200},{"$f":"IF(G7L!L32=\"\",\"-\",G7L!L32)","v":44760},{"$f":"IF(G7L!M32=\"\",\"-\",G7L!M32)","v":"-"},{"$f":"IF(G7L!N32=\"\",\"-\",G7L!N32)","v":"-"},{"$f":"IF(G7L!O32=\"\",\"-\",G7L!O32)","v":130960},"-",null,{"$f":"IF(K32=\"\",\"\",IF(O23=\"\",\"\",O23))","v":""},null,null,null,null,null,{"$f":"IF(W32=\"\",\"\",IF(W32=AD32,1,IF(W32=AK32,0.5,0)))","v":""},"","","","",""]
["Summe",null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(K32)=0,\"\",SUM(K32))","v":""},{"$f":"IF(SUM(L32)=0,\"\",SUM(L32))","v":""},{"$f":"IF(SUM(M32)=0,\"\",SUM(M32))","v":""},{"$f":"IF(SUM(N32)=0,\"\",SUM(N32))","v":""},{"$f":"IF(SUM(O32)=0,\"\",SUM(O32))","v":""}]
[]
[{"$f":"\"Inventurverzeichnis \"&IF(J15=\"\",\"\",J15)","v":"Inventurverzeichnis 2021"}]
[{"$f":"IF(I15=\"\",\"\",I15&IF(M15=\"\",\"\",DOLLAR(M15,2)&\" — \"&J16))","v":"2. Investitionszuschuss: € 12 400,00 — Beginn der Abschreibung!"}]
[{"$f":"\"Abschreibungsbasis: \"&DOLLAR(SUM(M9,M11,-M13,-M15),2)","v":"Abschreibungsbasis: € 118 560,00"}]
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[{"$f":"IF('G7'!A3=\"\",\"\",'G7'!A3)","v":"■ Herstellungswert bekannt"}]
[{"$f":"IF('G7'!A4=\"\",\"\",'G7'!A4)","v":"■ Errichtung in mehreren Bauetappen"}]
[{"$f":"IF('G7'!A5=\"\",\"\",'G7'!A5)","v":"■ Investitionszuschuss gewährt"}]
[]
[{"$f":"IF('G7'!A7=\"\",\"\",'G7'!A7)","v":"Ein LAUFSTALL wurde 2019 (1. Bauabschnitt: € 86 200,00) und 2020 (2. Bauabschnitt: € 62 000,00) errichtet. Der Laufstall wird 2020 voll in Betrieb genommen. 2020 wird der erste Teil des Investitionszuschusses (€ 17 240,00) und 2021 der zweite Teil des Investitionszuschusses (€ 12 400,00) ausbezahlt. Die Nutzungsdauer beträgt 40 Jahre."},{"$f":"IF('G7'!B7=\"\",\"\",'G7'!B7)","v":""},{"$f":"IF('G7'!C7=\"\",\"\",'G7'!C7)","v":""},{"$f":"IF('G7'!D7=\"\",\"\",'G7'!D7)","v":""},{"$f":"IF('G7'!E7=\"\",\"\",'G7'!E7)","v":""},{"$f":"IF('G7'!F7=\"\",\"\",'G7'!F7)","v":""},{"$f":"IF('G7'!G7=\"\",\"\",'G7'!G7)","v":""},{"$f":"IF('G7'!H7=\"\",\"\",'G7'!H7)","v":""},{"$f":"IF('G7'!I7=\"\",\"\",'G7'!I7)","v":""},{"$f":"IF('G7'!J7=\"\",\"\",'G7'!J7)","v":""},{"$f":"IF('G7'!K7=\"\",\"\",'G7'!K7)","v":""},{"$f":"IF('G7'!L7=\"\",\"\",'G7'!L7)","v":""},{"$f":"IF('G7'!M7=\"\",\"\",'G7'!M7)","v":""},{"$f":"IF('G7'!N7=\"\",\"\",'G7'!N7)","v":""},{"$f":"IF('G7'!O7=\"\",\"\",'G7'!O7)","v":""}]
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[null,null,{"$f":"IF('G7'!C12=\"\",\"\",'G7'!C12)","v":""}]
[null,{"$f":"IF('G7'!B13=\"\",\"\",'G7'!B13)","v":"Inbetriebnahme = "},{"$f":"IF('G7'!C13=\"\",\"\",'G7'!C13)","v":2020},{"$f":"IF('G7'!D13=\"\",\"\",'G7'!D13)","v":" und …………….…."},null,null,null,null,{"$f":"IF('G7'!I13=\"\",\"\",'G7'!I13)","v":"1. Investitionszuschuss: "},{"$f":"IF('G7'!J13=\"\",\"\",'G7'!J13)","v":2020},null,{"$f":"IF('G7'!L13=\"\",\"\",'G7'!L13)","v":"Betrag: "},{"$f":"IF('G7'!M13=\"\",\"\",'G7'!M13)","v":17240},{"$f":"IF('G7'!N13=\"\",\"\",'G7'!N13)","v":" €"}]
[]
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[null,null,null,null,null,null,null,null,null,{"$f":"IF('G7'!J16=\"\",\"\",'G7'!J16)","v":"Beginn der Abschreibung!"}]
[]
[{"$f":"IF('G7'!A18=\"\",\"\",'G7'!A18)","v":"Inventurverzeichnis 2019"}]
[{"$f":"IF('G7'!A19=\"\",\"\",'G7'!A19)","v":"1. Bauabschnitt: € 86 200,00"}]
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[]
[{"$f":"IF('G7'!A26=\"\",\"\",'G7'!A26)","v":"Inventurverzeichnis 2020"}]
[{"$f":"IF('G7'!A27=\"\",\"\",'G7'!A27)","v":"2. Bauabschnitt: € 62 000,00"}]
[{"$f":"IF('G7'!A28=\"\",\"\",'G7'!A28)","v":"1. Investitionszuschuss: € 17 240,00 — Inbetriebnahme"}]
["Bezeichnung",null,"Baujahr","Größe","reduzierter",null,null,"Neuwert","ND","AfA","Wert am","Zugang","Abgang","AfA","Wert am"]
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["Summe",null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(K32)=0,\"\",SUM(K32))","v":86200},{"$f":"IF(SUM(L32)=0,\"\",SUM(L32))","v":44760},{"$f":"IF(SUM(M32)=0,\"\",SUM(M32))","v":""},{"$f":"IF(SUM(N32)=0,\"\",SUM(N32))","v":""},{"$f":"IF(SUM(O32)=0,\"\",SUM(O32))","v":130960}]
[]
[{"$f":"IF('G7'!A35=\"\",\"\",'G7'!A35)","v":"Inventurverzeichnis 2021"}]
[{"$f":"IF('G7'!A36=\"\",\"\",'G7'!A36)","v":"2. Investitionszuschuss: € 12 400,00 — Beginn der Abschreibung!"}]
[{"$f":"IF('G7'!A37=\"\",\"\",'G7'!A37)","v":"Abschreibungsbasis: € 118 560,00"}]
["Bezeichnung",null,"Baujahr","Größe","reduzierter",null,null,"Neuwert","ND","AfA","Wert am","Zugang","Abgang","AfA","Wert am"]
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["Beispiel",null,8,"Kälberstall"]
[]
["■ Herstellungswert unbekannt"]
["■ Errichtungsjahr nicht bekannt (bzw. betriebsgewöhnliche Nutzungsdauer überschritten!)"]
["■ kein Investitionszuschuss",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Punkte"]
[]
[{"$f":"IF(C11=\"\",\"Ein Gebäude, dessen Errichtungsjahr unbekannt ist, das sich aber noch \",\"Ein \"&C11&\" errichtetes Gebäude, das sich noch\")&\" in einem sehr guten Bauzustand befindet, wird als \"&UPPER(D1)&\" genutzt. \"&IF(C11=\"\",\"Das Alter des Gebäudes ist nicht bekannt,\",\"Das Gebäude ist älter als die wirtschaftliche Nutzungsdauer,\")&\" der Herstellungswert ist unbekannt. Mit einer Restnutzungsdauer von \"&C15&\" Jahren kann noch gerechnet werden. Die Länge beträgt \"&I9&\" m, die Breite \"&I11&\" m, die Mauerhöhe \"&I13&\" m und die halbe Dachstuhlhöhe \"&I15&\" m.\"","v":"Ein Nicht bekannt! errichtetes Gebäude, das sich noch in einem sehr guten Bauzustand befindet, wird als KÄLBERSTALL genutzt. Das Gebäude ist älter als die wirtschaftliche Nutzungsdauer, der Herstellungswert ist unbekannt. Mit einer Restnutzungsdauer von 10 Jahren kann noch gerechnet werden. Die Länge beträgt 9 m, die Breite 6 m, die Mauerhöhe 3,2 m und die halbe Dachstuhlhöhe  m."},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Anzeigen!"]
[]
[null,"Heuer = ",{"$f":"IF(Jahr!D4=\"\",\"\",Jahr!D4)","v":2021},null,null,null,null,"Länge = ",9," m",null,null,null,"Baukostenrichtsatz = ",94," €"]
[]
[null,"Anschaffungsjahr = ","Nicht bekannt!",null,null,null,null,"Breite = ",6," m"]
[]
[null,"Betriebsgew. ND = ",40," Jahre",null,null,null,"Setienwandhöhe1) = ",3.2," m    → (h od. hMAX)"]
[]
[null,"Restnutzungsdauer = ",10," Jahre",null,null,null,"½ Dachstuhlhöhe = ",null," m",null,null,null,"Gesamthöhe = ",{"$f":"IF(AND(I13=\"\",I15=\"\"),\"\",SUM(I13,I15))","v":3.2}," m"]
[]
["1) Die Messung der Gebäudehöhe (= Geschoß- bzw. Seitenwandhöhe) erfolgt von der Fußbodenoberkante bis zur Deckenoberkante! ACHTUNG: Die in den Baukostenrichtsätzen\n   angegebene Maximalhöhe (hMAX) ist zu beachten und Dachräume sind gesondert zu berechnen!",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PKT","/","GES",null,null,"Ergebnisse",null,null,null,null,null,"Hilfe",null,null,null,null,null,"Formelprüfung",null,null,null,null,null,"Punkte"]
[]
[]
[]
[]
[]
[]
["1.","Alter = ",null,null,null,null,null,null,null,null,null,"Alter < ¼ der Nutzungsdauer → Reduktion um 10% (auf 90%)",null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(C24=\"\",F24=\"\",H24=\"\"),\"\",SUM(AS24:AW24))","v":""},"/",{"$f":"COUNTA(AG24:AK24)","v":3},null,null,{"$f":"IF(C24=\"\",\"\",C24)","v":""},null,{"$f":"IF(F24=\"\",\"\",F24)","v":""},null,{"$f":"IF(H24=\"\",\"\",H24)","v":""},"/",{"$f":"IF(G8L!C24=\"\",\"\",G8L!C24)","v":"Heuer"},null,{"$f":"IF(G8L!F24=\"\",\"\",G8L!F24)","v":"–"},null,{"$f":"IF(G8L!H24=\"\",\"\",G8L!H24)","v":"Anschaffungsjahr"},null,null,null,null,null,null,null,{"$f":"IF(AA24=\"\",\"\",IF(AA24=AG24,1,IF(AA24=AM24,0.5,0)))","v":""},{"$f":"IF(AB24=\"\",\"\",IF(AB24=AH24,1,IF(AB24=AN24,0.5,0)))","v":""},"","",""]
[]
[null,"Alter = ",null,null,null,{"$f":"IF(F24=\"\",\"\",F24)","v":""},null,null,null,null,null,"Alter > ¼ und < ½ der Nutzungsdauer → Reduktion um 20% (auf 80%)",null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(C26=\"\",F26=\"\",H26=\"\"),\"\",SUM(AS26:AW26))","v":""},"/",{"$f":"COUNTA(AG26:AK26)","v":2},null,null,{"$f":"IF(C26=\"\",\"\",C26)","v":""},null,null,null,{"$f":"IF(H26=\"\",\"\",H26)","v":""},"/",{"$f":"IF(G8L!C26=\"\",\"\",G8L!C26)","v":2021},null,null,null,{"$f":"IF(G8L!H26=\"\",\"\",G8L!H26)","v":"Nicht bekannt!"},null,null,null,null,null,null,null,{"$f":"IF(AA26=\"\",\"\",IF(AA26=AG26,1,IF(AA26=AM26,0.5,0)))","v":""},{"$f":"IF(AB26=\"\",\"\",IF(AB26=AH26,1,IF(AB26=AN26,0.5,0)))","v":""},"","",""]
[null,null,null,null,null,","]
[null,"Alter = ",{"$f":"IF(H26=C11,G8L!C28,\"\")","v":""},null,null,"Jahre",null,null,null,null,null,"Alter > ½ Nutzungsdauer → Reduktion um 33% (auf 67%)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(C28=\"\",\"\",C28)","v":""},null,null,null,null,"/",{"$f":"IF(G8L!C28=\"\",\"\",G8L!C28)","v":"> betirebsgewöhnl. ND"},null,null,null,null,"-",{"$f":"IF(C28=\"\",\"\",IF(TYPE(C26-H26)=16,C28,C26-H26))","v":""},null,null,null,null,null,{"$f":"IF(AA28=\"\",\"\",IF(AA28=AG28,1,IF(AA28=AM28,0.5,0)))","v":""},{"$f":"IF(AB28=\"\",\"\",IF(AB28=AH28,1,IF(AB28=AN28,0.5,0)))","v":""},"","",""]
[]
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[]
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[null,"x = ",{"$f":"IF(I32=\"\",\"\",DOLLAR(O9,2))","v":""},null,{"$f":"IF(I32=\"\",\"\",\" \")","v":""},{"$f":"IF(I32=\"\",\"\",\"•\")","v":""},{"$f":"IF(I32=\"\",\"\",\" \")","v":""},{"$f":"IF(I32=\"\",\"\",FIXED(I32,2)*100)","v":""},null,null,{"$f":"IF(I32=\"\",\"\",C34*H34/C35)","v":""}]
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[null,"Größe = ",null,null,null,"m³",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(C41=\"\"),\"\",SUM(AS41:AW41))","v":""},"/",{"$f":"COUNTA(AG41:AK41)","v":1},null,null,{"$f":"IF(C41=\"\",\"\",C41)","v":""},null,null,null,null,"/",{"$f":"IF(G8L!C41=\"\",\"\",G8L!C41)","v":172.8},null,null,null,null,"-",{"$f":"IF(C41=\"\",\"\",C39*H39*M39)","v":""},null,null,null,null,null,{"$f":"IF(AA41=\"\",\"\",IF(COUNTIF($AG41:$AK41,AA41)>0,1/COUNTIF($AA41:$AE41,AA41),IF(COUNTIF($AM41:$AQ41,AA41)>0,0.5/COUNTIF($AA41:$AE41,AA41),0)))","v":""},{"$f":"IF(AB41=\"\",\"\",IF(AB41=AH41,1,IF(AB41=AN41,0.5,0)))","v":""},{"$f":"IF(AC41=\"\",\"\",IF(COUNTIF($AG41:$AK41,AC41)>0,1/COUNTIF($AA41:$AE41,AC41),IF(COUNTIF($AM41:$AQ41,AC41)>0,0.5/COUNTIF($AA41:$AE41,AC41),0)))","v":""},{"$f":"IF(AD41=\"\",\"\",IF(AD41=AJ41,1,IF(AD41=AP41,0.5,0)))","v":""},{"$f":"IF(AE41=\"\",\"\",IF(COUNTIF($AG41:$AK41,AE41)>0,1/COUNTIF($AA41:$AE41,AE41),IF(COUNTIF($AM41:$AQ41,AE41)>0,0.5/COUNTIF($AA41:$AE41,AE41),0)))","v":""}]
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[]
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[null,null,null,null,null,","]
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[]
["Bezeichnung",null,"Baujahr","Größe","reduzierter",null,null,"Neuwert","ND","AfA",null,"Wert am",null,"Zugang","Abgang","AfA","Wert am"]
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[null,null,null,"m³, …","je ha, …",null,null,"€","Jahren","€/Jahr",null,"€",null,"€","€","€","€"]
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["Summe",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(L72)=0,\"\",SUM(L72))","v":""},null,{"$f":"IF(SUM(N72)=0,\"\",SUM(N72))","v":""},{"$f":"IF(SUM(O72)=0,\"\",SUM(O72))","v":""},{"$f":"IF(SUM(P72)=0,\"\",SUM(P72))","v":""},{"$f":"IF(SUM(Q72)=0,\"\",SUM(Q72))","v":""},null,null,null,null,null,null,null,null,null,"Korrektur trotz \"Nicht anzeigen\" anzeigen!",null,null,null,null,null,null,null,null,"\"Anschaffungswert\":",{"$f":"COUNTIF(AG17:AK72,\"Anschaffungswert\")","v":1}]
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["Beispiel",null,{"$f":"IF('G8'!C1=\"\",\"\",'G8'!C1)","v":8},{"$f":"IF('G8'!D1=\"\",\"\",'G8'!D1)","v":"Kälberstall"}]
[]
[{"$f":"IF('G8'!A3=\"\",\"\",'G8'!A3)","v":"■ Herstellungswert unbekannt"}]
[{"$f":"IF('G8'!A4=\"\",\"\",'G8'!A4)","v":"■ Errichtungsjahr nicht bekannt (bzw. betriebsgewöhnliche Nutzungsdauer überschritten!)"}]
[{"$f":"IF('G8'!A5=\"\",\"\",'G8'!A5)","v":"■ kein Investitionszuschuss"}]
[]
[{"$f":"IF('G8'!A7=\"\",\"\",'G8'!A7)","v":"Ein Nicht bekannt! errichtetes Gebäude, das sich noch in einem sehr guten Bauzustand befindet, wird als KÄLBERSTALL genutzt. Das Gebäude ist älter als die wirtschaftliche Nutzungsdauer, der Herstellungswert ist unbekannt. Mit einer Restnutzungsdauer von 10 Jahren kann noch gerechnet werden. Die Länge beträgt 9 m, die Breite 6 m, die Mauerhöhe 3,2 m und die halbe Dachstuhlhöhe  m."},{"$f":"IF('G8'!B7=\"\",\"\",'G8'!B7)","v":""},{"$f":"IF('G8'!C7=\"\",\"\",'G8'!C7)","v":""},{"$f":"IF('G8'!D7=\"\",\"\",'G8'!D7)","v":""},{"$f":"IF('G8'!E7=\"\",\"\",'G8'!E7)","v":""},{"$f":"IF('G8'!F7=\"\",\"\",'G8'!F7)","v":""},{"$f":"IF('G8'!G7=\"\",\"\",'G8'!G7)","v":""},{"$f":"IF('G8'!H7=\"\",\"\",'G8'!H7)","v":""},{"$f":"IF('G8'!I7=\"\",\"\",'G8'!I7)","v":""},null,{"$f":"IF('G8'!K7=\"\",\"\",'G8'!K7)","v":""},{"$f":"IF('G8'!L7=\"\",\"\",'G8'!L7)","v":""},null,{"$f":"IF('G8'!N7=\"\",\"\",'G8'!N7)","v":""},{"$f":"IF('G8'!O7=\"\",\"\",'G8'!O7)","v":""},{"$f":"IF('G8'!P7=\"\",\"\",'G8'!P7)","v":""},{"$f":"IF('G8'!Q7=\"\",\"\",'G8'!Q7)","v":""}]
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[null,{"$f":"IF('G8'!B9=\"\",\"\",'G8'!B9)","v":"Heuer = "},{"$f":"IF('G8'!C9=\"\",\"\",'G8'!C9)","v":2021},null,null,null,null,{"$f":"IF('G8'!H9=\"\",\"\",'G8'!H9)","v":"Länge = "},{"$f":"IF('G8'!I9=\"\",\"\",'G8'!I9)","v":9},{"$f":"IF('G8'!J9=\"\",\"\",'G8'!J9)","v":" m"},null,null,null,{"$f":"IF('G8'!N9=\"\",\"\",'G8'!N9)","v":"Baukostenrichtsatz = "},{"$f":"IF('G8'!O9=\"\",\"\",'G8'!O9)","v":94},{"$f":"IF('G8'!P9=\"\",\"\",'G8'!P9)","v":" €"}]
[]
[null,{"$f":"IF('G8'!B11=\"\",\"\",'G8'!B11)","v":"Anschaffungsjahr = "},{"$f":"IF('G8'!C11=\"\",\"\",'G8'!C11)","v":"Nicht bekannt!"},null,null,null,null,{"$f":"IF('G8'!H11=\"\",\"\",'G8'!H11)","v":"Breite = "},{"$f":"IF('G8'!I11=\"\",\"\",'G8'!I11)","v":6},{"$f":"IF('G8'!J11=\"\",\"\",'G8'!J11)","v":" m"}]
[]
[null,{"$f":"IF('G8'!B13=\"\",\"\",'G8'!B13)","v":"Betriebsgew. ND = "},{"$f":"IF('G8'!C13=\"\",\"\",'G8'!C13)","v":40},{"$f":"IF('G8'!D13=\"\",\"\",'G8'!D13)","v":" Jahre"},null,null,null,{"$f":"IF('G8'!H13=\"\",\"\",'G8'!H13)","v":"Setienwandhöhe1) = "},{"$f":"IF('G8'!I13=\"\",\"\",'G8'!I13)","v":3.2},{"$f":"IF('G8'!J13=\"\",\"\",'G8'!J13)","v":" m    → (h od. hMAX)"}]
[]
[null,{"$f":"IF('G8'!B15=\"\",\"\",'G8'!B15)","v":"Restnutzungsdauer = "},{"$f":"IF('G8'!C15=\"\",\"\",'G8'!C15)","v":10},{"$f":"IF('G8'!D15=\"\",\"\",'G8'!D15)","v":" Jahre"},null,null,null,{"$f":"IF('G8'!H15=\"\",\"\",'G8'!H15)","v":"½ Dachstuhlhöhe = "},{"$f":"IF('G8'!I15=\"\",\"\",'G8'!I15)","v":""},{"$f":"IF('G8'!J15=\"\",\"\",'G8'!J15)","v":" m"},null,null,null,{"$f":"IF('G8'!N15=\"\",\"\",'G8'!N15)","v":"Gesamthöhe = "},{"$f":"IF('G8'!O15=\"\",\"\",'G8'!O15)","v":3.2},{"$f":"IF('G8'!P15=\"\",\"\",'G8'!P15)","v":" m"}]
[]
[]
[]
[]
[]
[]
[]
[]
["1.","Alter = ","Heuer",null,null,"–",null,"Anschaffungsjahr",null,null,null,"Alter < ¼ der Nutzungsdauer → Reduktion um 10% (auf 90%)"]
[]
[null,"Alter = ",{"$f":"IF(C9=\"\",\"\",C9)","v":2021},null,null,{"$f":"IF(F24=\"\",\"\",F24)","v":"–"},null,{"$f":"IF(C11=\"\",\"Nicht bekannt!\",C11)","v":"Nicht bekannt!"},null,null,null,"Alter > ¼ und < ½ der Nutzungsdauer → Reduktion um 20% (auf 80%)"]
[null,null,null,null,null,","]
[null,"Alter = ",{"$f":"IF(C11=\"Nicht bekannt!\",\"> betirebsgewöhnl. ND\",C26-H26)","v":"> betirebsgewöhnl. ND"},null,null,"Jahre",null,null,null,null,null,"Alter > ½ Nutzungsdauer → Reduktion um 33% (auf 67%)"]
[]
["2.",null,null,null,null,{"$f":"\"Baukostenrichtsatz = \"&DOLLAR(O9,2)&\"/\"&MID(J9,2,6)","v":"Baukostenrichtsatz = € 94,00/m"},null,"…..…..…",1]
[]
[null,null,null,null,null,{"$f":"\"Reduzierter Baukostenrichtsatz =    x    €/\"&MID(J9,2,6)","v":"Reduzierter Baukostenrichtsatz =    x    €/m"},null,"…..…..…",{"$f":"IF(C28<(C15/4),90%,IF(AND(C28>=(C15/4),C28<(C15/2)),80%,IF(C28>=(C15/2),67%,\"\")))","v":0.67}]
[]
[null,"x = ",{"$f":"IF(I32=\"\",\"\",DOLLAR(O9,2))","v":"€ 94,00"},null,{"$f":"IF(I32=\"\",\"\",\" \")","v":" "},{"$f":"IF(I32=\"\",\"\",\"•\")","v":"•"},{"$f":"IF(I32=\"\",\"\",\" \")","v":" "},{"$f":"IF(I32=\"\",\"\",FIXED(I32,2)*100)","v":67},null,null,{"$f":"IF(I32=\"\",\"\",\" = \"&DOLLAR(C34*H34/C35,2))","v":" = € 62,98"}]
[null,null,{"$f":"IF(I32=\"\",\"\",FIXED(I30,2)*100)","v":100}]
[]
["3.","Größe = ","Länge",null,null,"•",null,"Breite",null,null,"•",null,"Höhe"]
[]
[null,"Größe = ",{"$f":"I9","v":9},null,null,{"$f":"IF(F37=\"\",\"\",F37)","v":"•"},null,{"$f":"I11","v":6},null,null,{"$f":"IF(K37=\"\",\"\",K37)","v":"•"},null,{"$f":"O15","v":3.2}]
[null,null,null,null,null,","]
[null,"Größe = ",{"$f":"C39*H39*M39","v":172.8},null,null,"m³"]
[]
["4.","WW = ","Größe",null,null,"•",null,"Reduzierter Baukostenrichtsatz"]
[]
[null,"WW = ",{"$f":"C41","v":172.8},null,null,{"$f":"IF(F43=\"\",\"\",F43)","v":"•"},null,{"$f":"IF(K34=\"\",\"\",C34*H34/C35)","v":62.98}]
[null,null,null,null,null,","]
[null,"WW = ",{"$f":"C45*H45","v":10882.944},null,null,"€"]
[]
["5.","jAfa =","Wiederbeschaffungswert"]
[null,null,"Betriebsgewöhnliche ND"]
[]
[null,"jAfa =",{"$f":"IF(C47=\"\",\"\",C47)","v":10882.944}]
[null,null,{"$f":"C13","v":40}]
[]
[null,"jAfa =",{"$f":"C52/C53","v":272.0736},null,null,"€"]
[]
["6.","ZW1.1. =","Jährliche Afa",null,null,"•",null,"Restnutzungsdauer"]
[]
[null,"ZW1.1. =",{"$f":"C55","v":272.0736},null,null,{"$f":"IF(F57=\"\",\"\",F57)","v":"•"},null,{"$f":"C15","v":10}]
[]
[null,"ZW1.1. =",{"$f":"C59*H59","v":2720.7359999999999},null,null,"€"]
[]
["7.","ZW31.12. =","Zeitwert 1.1.",null,null,"–",null,"Jährliche Afa"]
[]
[null,"ZW31.12. =",{"$f":"C61","v":2720.7359999999999},null,null,{"$f":"IF(F63=\"\",\"\",F63)","v":"–"},null,{"$f":"C55","v":272.0736}]
[]
[null,"ZW31.12. =",{"$f":"IF(C61<=C55,Jahr!D8,C65-H65)","v":2448.6623999999997},null,null,"€",null,{"$f":"IF(C61<=C55,\"Erinnerungswert!\",\"\")","v":""}]
[]
["Bezeichnung",null,"Baujahr","Größe","reduzierter",null,null,"Neuwert","ND","AfA",null,"Wert am",null,"Zugang","Abgang","AfA","Wert am"]
[null,null,null,"ha, lfm, m²","Richtsatz",null,null,"in","in","in",null,{"$f":"\"1.1.\"&Jahr!F4","v":"1.1."},null,"in","in","in",{"$f":"\"31.12.\"&Jahr!F4","v":"31.12."}]
[null,null,null,"m³, …","je ha, …",null,null,"€","Jahren","€/Jahr",null,"€",null,"€","€","€","€"]
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[]
["■ Herstellungswert unbekannt"]
["■ Errichtungsjahr bekannt"]
["■ kein Investitionszuschuss",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Punkte"]
[]
["Gesamtgebäude",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Anzeigen!"]
[null,null,"Länge = ",26," m",null,null,"Breite = ",10," m",null,null,"Höhe = ",null,6," m",null,"Größe = ",{"$f":"IF(D30=\"\",\"\",D30)","v":""},{"$f":"IF(O8=\"\",\" m²\",\" m³\")","v":" m³"},null,null,null,null,null,"Nicht anzeigen!"]
[]
[]
["1. Nutzung",null,null,"Rinderstall",null,null,null,null,null,null,null,null,"2. Nutzung",null,null,"Schweinestall"]
[]
[null,null,"Heuer = ",{"$f":"IF(Jahr!D4=\"\",\"\",Jahr!D4)","v":2021}]
[]
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[]
[null,null,"Länge = ",null," m",null,null,"Größe = ",{"$f":"IF(D44=\"\",\"\",D44)","v":""}," m³",null,null,null,null,"Länge = ",8," m","Größe = ",{"$f":"IF(D37=\"\",\"\",D37)","v":""}," m³"]
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[null,null,"Breite = ",null," m",null,null,null,"Baukostenrichtsatz ",null,null,null,null,null,"Breite = ",5," m",null,"Baukostenrichtsatz"]
[]
[null,null,"Höhe = ",null," m",null,null,null,130," €",null,null,null,null,"Seitenwandhöhe1) = ",3.2," m    → (h od. hMAX)",null,81," €"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1) Wenn keine Decke vorhanden ist, dann inklusive ½ Dachstuhlhöhe!",null,null,null,null,null,null,null,null,null,"PKT","/","GES",null,null,"Ergebnisse",null,null,null,null,null,"Hilfe",null,null,null,null,null,"Formelprüfung",null,null,null,null,null,"Punkte"]
[]
["A.","Ermittlung der Baumassen (Kubatur, Bauvolumen):"]
[null,"1.","Gesamtgebäude"]
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[]
["B.","Bewertung der Gebäudeteile:"]
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["■ Herstellungswert unbekannt"]
["■ Errichtungsjahr bekannt"]
["■ kein Investitionszuschuss"]
[]
["Gesamtgebäude"]
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[null,null,"Höhe = ",{"$f":"IF('G9'!D21=\"\",\"\",'G9'!D21)","v":""}," m",null,null,null,{"$f":"IF('G9'!I21=\"\",\"\",'G9'!I21)","v":130}," €",null,null,null,null,"Höhe = ",{"$f":"IF('G9'!P21=\"\",\"\",'G9'!P21)","v":3.2}," m",null,{"$f":"IF('G9'!S21=\"\",\"\",'G9'!S21)","v":81}," €"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1) Inklusive ½ Dachstuhlhöhe"]
[]
["A.","Ermittlung der Baumassen (Kubatur, Bauvolumen):"]
[null,"1.","Gesamtgebäude"]
[null,null,"Gesamt = ","Länge",null,null,"•",null,"Breite",null,null,null,"•",null,{"$f":"IF(O8=\"\",\"\",\"Höhe\")","v":"Höhe"}]
[]
[null,null,"Gesamt = ",{"$f":"IF(D8=\"\",\"\",D8)","v":26},null,null,{"$f":"IF(G26=\"\",\"\",G26)","v":"•"},null,{"$f":"IF(I8=\"\",\"\",I8)","v":10},null,null,null,{"$f":"IF(M26=\"\",\"\",M26)","v":"•"},null,{"$f":"IF(O8=\"\",\"\",O8)","v":6}]
[]
[null,null,"Gesamt = ",{"$f":"IF(O28=\"\",D28*I28,IF(AND(D28=\"\",I28=\"\",O28=\"\"),\"\",D28*I28*O28))","v":1560},null,null,"m³"]
[]
[null,"2.",{"$f":"IF(P11=\"\",\"\",P11&\" (\"&M11&\")\")","v":"Schweinestall (2. Nutzung)"}]
[null,null,{"$f":"$P$11&\" =\"","v":"Schweinestall ="},"Länge",null,null,"•",null,"Breite",null,null,null,"•",null,{"$f":"IF(O15=\"\",\"\",\"Höhe\")","v":"Höhe"}]
[]
[null,null,{"$f":"$P$11&\" =\"","v":"Schweinestall ="},{"$f":"IF(P17=\"\",\"\",P17)","v":8},null,null,{"$f":"IF(G33=\"\",\"\",G33)","v":"•"},null,{"$f":"IF(P19=\"\",\"\",P19)","v":5},null,null,null,{"$f":"IF(M33=\"\",\"\",M33)","v":"•"},null,{"$f":"IF(P21=\"\",\"\",P21)","v":3.2}]
[]
[null,null,{"$f":"$P$11&\" =\"","v":"Schweinestall ="},{"$f":"IF(O35=\"\",D35*I35,IF(AND(D35=\"\",I35=\"\",O35=\"\"),\"\",D35*I35*O35))","v":128},null,null,"m³"]
[]
[null,"3.",{"$f":"IF(D11=\"\",\"\",D11&\" (\"&A11&\")\")","v":"Rinderstall (1. Nutzung)"}]
[null,null,{"$f":"$D$11&\" =\"","v":"Rinderstall ="},"Gesamt",null,null,"–",null,{"$f":"IF(P11=\"\",\"2. Nutzung\",P11)","v":"Schweinestall"}]
[]
[null,null,{"$f":"$D$11&\" =\"","v":"Rinderstall ="},{"$f":"IF(D30=\"\",\"\",D30)","v":1560},null,null,{"$f":"IF(G40=\"\",\"\",G40)","v":"–"},null,{"$f":"IF(D37=\"\",\"\",D37)","v":128}]
[]
[null,null,{"$f":"$D$11&\" =\"","v":"Rinderstall ="},{"$f":"IF(AND(D42=\"\",I42=\"\"),\"\",D42-I42)","v":1432},null,null,"m³"]
[" "]
["B.","Bewertung der Gebäudeteile:"]
[null,{"$f":"IF(D11=\"\",\"\",D11)","v":"Rinderstall"},null,null,null,null,null,null,null,null,null,null,{"$f":"IF(P11=\"\",\"\",P11)","v":"Schweinestall"}]
[]
[null,"1.","Alter = ","Heuer",null,null,"–",null,"Anschaffungsjahr"]
[]
[null,null,"Alter = ",{"$f":"D13","v":2021},null,null,{"$f":"IF(G49=\"\",\"\",G49)","v":"–"},null,{"$f":"D15","v":2010}]
[null,null,null,null,null,null,","]
[null,null,"Alter = ",{"$f":"D51-I51","v":11},null,null,"Jahre",null,null,null,null,null,null,null,"Alter = ",{"$f":"D13-P15","v":1},null,"Jahre"]
[]
[null,"2.",null,null,null,null,{"$f":"\"Baukostenrichtsatz = \"&DOLLAR(I21,2)&\"/\"&MID(J17,2,6)","v":"Baukostenrichtsatz = € 130,00/m³"},null,"……..…",1,null,null,null,null,null,null,{"$f":"\"Baukostenrichtsatz = \"&DOLLAR(S21,2)&\"/\"&MID(T17,2,6)","v":"Baukostenrichtsatz = € 81,00/m³"},"……..…",1]
[]
[null,null,null,null,null,null,{"$f":"\"Reduzierter Baukostenrichtsatz =    x    €/\"&MID(J17,2,6)","v":"Reduzierter Baukostenrichtsatz =    x    €/m³"},null,"……..…",{"$f":"IF(D53<(I15/4),90%,IF(AND(D53>=(I15/4),D53<(I15/2)),80%,IF(D53>=(I15/2),67%,\"\")))","v":0.8},null,null,null,null,null,null,{"$f":"\"Reduzierter Baukostenrichtsatz =    x    €/\"&MID(T17,2,6)","v":"Reduzierter Baukostenrichtsatz =    x    €/m³"},"……..…",{"$f":"IF(P53<(S15/4),90%,IF(AND(P53>=(S15/4),P53<(S15/2)),80%,IF(P53>=(S15/2),67%,\"\")))","v":0.9}]
[]
[null,null,"x = ",{"$f":"IF(J57=\"\",\"\",DOLLAR(I21,2))","v":"€ 130,00"},null,{"$f":"IF(J57=\"\",\"\",\" \")","v":" "},{"$f":"IF(J57=\"\",\"\",\"•\")","v":"•"},{"$f":"IF(J57=\"\",\"\",\" \")","v":" "},{"$f":"IF(J57=\"\",\"\",FIXED(J57,2)*100)","v":80},null,null,null,null,null,"x = ",{"$f":"IF(S57=\"\",\"\",DOLLAR(S21,2))","v":"€ 81,00"},null,{"$f":"IF(S57=\"\",\"\",\"•\")","v":"•"},{"$f":"IF(S57=\"\",\"\",FIXED(S57,2)*100)","v":90}]
[null,null,null,{"$f":"IF(J57=\"\",\"\",FIXED(J55,2)*100)","v":100},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(S57=\"\",\"\",FIXED(S55,2)*100)","v":100}]
[]
[null,null,"x = ",{"$f":"IF(J57=\"\",\"\",FIXED(D59*I59/D60,2))","v":"104,00"},"€",null,null,null,null,null,null,null,null,null,"x = ",{"$f":"IF(S57=\"\",\"\",FIXED(P59*S59/P60,2))","v":"72,90"},"€"]
[]
[null,"3.","WW = ","Größe",null,null,"•",null,"Reduzierter Baukostenrichtsatz"]
[]
[null,null,"WW = ",{"$f":"I17","v":1432},null,null,{"$f":"IF(G64=\"\",\"\",G64)","v":"•"},null,{"$f":"D62","v":"104,00"}]
[null,null,null,null,null,null,","]
[null,null,"WW = ",{"$f":"D66*I66","v":148928},null,null,"€",null,null,null,null,null,null,null,"WW = ",{"$f":"S17*P62","v":9331.2000000000007},null,"€"]
[]
[null,"4.","jAfa =","Wiederbeschaffungswert"]
[null,null,null,"Nutzungsdauer"]
[]
[null,null,"jAfa =",{"$f":"D68","v":148928}]
[null,null,null,{"$f":"I15","v":40}]
[]
[null,null,"jAfa =",{"$f":"D73/D74","v":3723.2},null,null,"€",null,{"$f":"IF(D53>=I15,\"ACHTUNG:   Keine Afa mehr!\",\"\")","v":""},null,null,null,null,null,"jAfa =",{"$f":"P68/S15","v":233.28000000000003},null,"€",{"$f":"IF(P53>=S15,\"ACHTUNG:   Keine Afa mehr!\",\"\")","v":""}]
[]
[null,"5.","bAfa =","Jährliche Afa",null,null,"•",null,"Alter"]
[]
[null,null,"bAfa =",{"$f":"D76","v":3723.2},null,null,{"$f":"IF(G78=\"\",\"\",G78)","v":"•"},null,{"$f":"D53","v":11}]
[]
[null,null,"bAfa =",{"$f":"D80*I80","v":40955.199999999997},null,null,"€",null,null,null,null,null,null,null,"bAfa =",{"$f":"P76*P53","v":233.28000000000003},null,"€"]
[]
[null,"6.","ZW1.1. =","Wiederbeschaffungswert",null,null,"–",null,"Bisherige Afa"]
[]
[null,null,"ZW1.1. =",{"$f":"D68","v":148928},null,null,{"$f":"IF(G84=\"\",\"\",G84)","v":"–"},null,{"$f":"D82","v":40955.199999999997}]
[]
[null,null,"ZW1.1. =",{"$f":"IF(D53>=I15,Jahr!D8,D86-I86)","v":107972.8},null,null,"€",null,{"$f":"IF(D68=\"\",\"\",IF(D53>=I15,\"Erinnerungswert!\",IF(D88=D68,\"ACHTUNG:   Zeitwert 1.1. bleibt leer! \"&DOLLAR(D88,2)&\" kommt in die Spalte 'Zugang'\",\"\")))","v":""},null,null,null,null,null,"ZW1.1. =",{"$f":"IF(P53>=S15,Jahr!D8,P68-P82)","v":9097.92},null,"€",null,null,{"$f":"IF(P68=\"\",\"\",IF(P53>=#REF!,\"Erinnerungswert!\",IF(P88=P68,\"ACHTUNG:   Zeitwert 1.1. bleibt leer! \"&DOLLAR(#REF!,2)&\" kommt in die Spalte 'Zugang'\",\"\")))","v":{"$error":"#REF!"}}]
[]
[null,"7.","ZW31.12. =","Zeitwert 1.1.",null,null,"–",null,"Jährliche Afa"]
[]
[null,null,"ZW31.12. =",{"$f":"D88","v":107972.8},null,null,{"$f":"IF(G90=\"\",\"\",G90)","v":"–"},null,{"$f":"D76","v":3723.2}]
[]
[null,null,"ZW31.12. =",{"$f":"IF(D88<=D76,Jahr!D8,D92-I92)","v":104249.60000000001},null,null,"€",null,{"$f":"IF(D94=\"\",\"\",IF(D88<=D76,\"Erinnerungswert!\",\"\"))","v":""},null,null,null,null,null,"ZW31.12. =",{"$f":"IF(P88<=P76,Jahr!D8,P88-P76)","v":8864.64},null,"€",null,null,{"$f":"IF(P94=\"\",\"\",IF(P88<=P76,\"Erinnerungswert!\",\"\"))","v":""}]
[]
["Bezeichnung",null,null,"Baujahr","Größe","reduzierter",null,null,"Neuwert","ND",null,"AfA",null,null,"Wert am","Zugang","Abgang","AfA","Wert am"]
[null,null,null,null,"ha, lfm, m²","Richtsatz",null,null,"in","in",null,"in",null,null,{"$f":"\"1.1.\"&Jahr!F4","v":"1.1."},"in","in","in",{"$f":"\"31.12.\"&Jahr!F4","v":"31.12."}]
[null,null,null,null,"m³, …","je ha, …",null,null,"€","Jahren",null,"€/Jahr",null,null,"€","€","€","€","€"]
[{"$f":"IF(D11=\"\",\"\",D11)","v":"Rinderstall"},null,null,{"$f":"IF(D15=\"\",\"\",D15)","v":2010},{"$f":"IF(I17=\"\",\"\",I17)","v":1432},{"$f":"IF(D62=\"\",\"\",D62)","v":"104,00"},null,null,{"$f":"IF(D68=\"\",\"\",D68)","v":148928},{"$f":"IF(I15=\"\",\"\",I15)","v":40},null,{"$f":"IF(D76=\"\",\"\",D76)","v":3723.2},null,null,{"$f":"IF(I88=\"ACHTUNG:   Zeitwert 1.1. bleibt leer! \"&DOLLAR(D68,2)&\" kommt in die Spalte 'Zugang'\",\"\",IF(D88=\"\",\"\",D88))","v":107972.8},{"$f":"IF(I88=\"ACHTUNG:   Zeitwert 1.1. bleibt leer! \"&DOLLAR(D68,2)&\" kommt in die Spalte 'Zugang'\",D68,\"\")","v":""},null,{"$f":"IF(O99=Jahr!D8,\"\",L99)","v":3723.2},{"$f":"IF(D94=\"\",\"\",D94)","v":104249.60000000001}]
[{"$f":"IF(P11=\"\",\"\",P11)","v":"Schweinestall"},null,null,{"$f":"IF(P15=\"\",\"\",P15)","v":2020},{"$f":"IF(S17=\"\",\"\",S17)","v":128},{"$f":"IF(P62=\"\",\"\",P62)","v":"72,90"},null,null,{"$f":"IF(P68=\"\",\"\",P68)","v":9331.2000000000007},{"$f":"IF(S15=\"\",\"\",S15)","v":40},null,{"$f":"IF(P76=\"\",\"\",P76)","v":233.28000000000003},null,null,{"$f":"IF(S88=\"ACHTUNG:   Zeitwert 1.1. bleibt leer! \"&DOLLAR(P68,2)&\" kommt in die Spalte 'Zugang'\",\"\",IF(P88=\"\",\"\",P88))","v":9097.92},{"$f":"IF(S88=\"ACHTUNG:   Zeitwert 1.1. bleibt leer! \"&DOLLAR(P68,2)&\" kommt in die Spalte 'Zugang'\",P68,\"\")","v":""},null,{"$f":"IF(O100=Jahr!D8,\"\",L100)","v":233.28000000000003},{"$f":"IF(P94=\"\",\"\",P94)","v":8864.64}]
["Summe",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(O99:O100)=0,\"\",SUM(O99:O100))","v":117070.72},{"$f":"IF(SUM(P99:P100)=0,\"\",SUM(P99:P100))","v":""},{"$f":"IF(SUM(Q99:Q100)=0,\"\",SUM(Q99:Q100))","v":""},{"$f":"IF(SUM(R99:R100)=0,\"\",SUM(R99:R100))","v":3956.48},{"$f":"IF(SUM(S99:S100)=0,\"\",SUM(S99:S100))","v":113114.24000000001}]

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["Beispiel",null,10,"Maschinenschuppen (Generalreparatur)"]
[]
["■ Herstellungswert bekannt"]
["■ Errichtungsjahr bekannt"]
["■ kein Investitionszuschuss"]
["■ Generalreparatur bzw. Generalsanierung im Jahr der Erstbewertung",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Punkte"]
[]
[{"$f":"PROPER(VLOOKUP($D$1,GL_GR,3,0))&\" \"&C12&\" errichteter \"&MID(D1,1,FIND(\" \",D1,1)-1)&\" mit einem Herstellungswert von \"&DOLLAR(H10)&\" und einer voraussichtlichen Nutzungsdauer von \"&H12&\" Jahren wird \"&C16&\" generalsaniert. Die Kosten hierfür betragen \"&DOLLAR(H16)&\". Die Nutzungsdauer wird dadurch um \"&H18&\" Jahre verlängert.\"","v":"Ein 1986 errichteter Maschinenschuppen mit einem Herstellungswert von € 35 200,00 und einer voraussichtlichen Nutzungsdauer von 40 Jahren wird 2021 generalsaniert. Die Kosten hierfür betragen € 11 450,00. Die Nutzungsdauer wird dadurch um 7 Jahre verlängert."},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Anzeigen!"]
[]
[null,"Heuer = ",{"$f":"IF(Jahr!D4=\"\",\"\",Jahr!D4)","v":2021},null,null,null,"Anschaffungswert = ",35200," €"]
[]
[null,"Anschaffungsjahr = ",{"$f":"C10-H12+ROUND(H12/8,0)","v":1986},null,null,null,"Nutzungsdauer = ",40," Jahre"]
[]
["Angaben zur Generalreparatur (GR)"]
[]
[null,"Jahr der GR = ",{"$f":"C10","v":2021},null,null,null,"Wert der GR = ",11450," €"]
[]
[null,null,null,null,null,null,"Verlängerung der ND = ",7," Jahre"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PKT","/","GES",null,null,"Ergebnisse",null,null,null,null,null,null,"Hilfe",null,null,null,null,null,null,"Formelprüfung",null,null,null,null,null,null,"Punkte"]
[]
[]
[]
[]
["1.","Alter = ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(C24=\"\",F24=\"\",H24=\"\"),\"\",SUM(AR24:AV24))","v":""},"/",{"$f":"COUNTA(AD24:AH24)","v":3},null,null,{"$f":"IF(C24=\"\",\"\",C24)","v":""},null,{"$f":"IF(F24=\"\",\"\",F24)","v":""},null,{"$f":"IF(H24=\"\",\"\",H24)","v":""},null,"/",{"$f":"IF(G10L!C24=\"\",\"\",G10L!C24)","v":"Heuer"},null,{"$f":"IF(G10L!F24=\"\",\"\",G10L!F24)","v":"–"},null,{"$f":"IF(G10L!H24=\"\",\"\",G10L!H24)","v":"Anschaffungsjahr"},null,null,null,null,null,null,null,null,null,{"$f":"IF(W24=\"\",\"\",IF(W24=AD24,1,IF(W24=AK24,0.5,0)))","v":""},{"$f":"IF(X24=\"\",\"\",IF(X24=AE24,1,IF(X24=AL24,0.5,0)))","v":""},{"$f":"IF(Y24=\"\",\"\",IF(Y24=AF24,1,IF(Y24=AM24,0.5,0)))","v":""},{"$f":"IF(Z24=\"\",\"\",IF(Z24=AG24,1,IF(Z24=AN24,0.5,0)))","v":""},{"$f":"IF(AA24=\"\",\"\",IF(AA24=AH24,1,IF(AA24=AO24,0.5,0)))","v":""}]
[]
[null,"Alter = ",null,null,null,{"$f":"IF(F24=\"\",\"\",F24)","v":""},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(C26=\"\",F26=\"\",H26=\"\"),\"\",SUM(AR26:AV26))","v":""},"/",{"$f":"COUNTA(AD26:AH26)","v":2},null,null,{"$f":"IF(C26=\"\",\"\",C26)","v":""},null,null,null,{"$f":"IF(H26=\"\",\"\",H26)","v":""},null,"/",{"$f":"IF(G10L!C26=\"\",\"\",G10L!C26)","v":2021},null,null,null,{"$f":"IF(G10L!H26=\"\",\"\",G10L!H26)","v":1986},null,null,null,null,null,null,null,null,null,{"$f":"IF(W26=\"\",\"\",IF(W26=AD26,1,IF(W26=AK26,0.5,0)))","v":""},{"$f":"IF(X26=\"\",\"\",IF(X26=AE26,1,IF(X26=AL26,0.5,0)))","v":""},{"$f":"IF(Y26=\"\",\"\",IF(Y26=AF26,1,IF(Y26=AM26,0.5,0)))","v":""},{"$f":"IF(Z26=\"\",\"\",IF(Z26=AG26,1,IF(Z26=AN26,0.5,0)))","v":""},{"$f":"IF(AA26=\"\",\"\",IF(AA26=AH26,1,IF(AA26=AO26,0.5,0)))","v":""}]
[null,null,null,null,null,","]
[null,"Alter = ",null,null,null,"Jahre",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(C28=\"\"),\"\",SUM(AR28:AV28))","v":""},"/",{"$f":"COUNTA(AD28:AH28)","v":1},null,null,{"$f":"IF(C28=\"\",\"\",C28)","v":""},null,null,null,null,null,"/",{"$f":"IF(G10L!C28=\"\",\"\",G10L!C28)","v":35},null,null,null,null,null,"-",{"$f":"IF(C28=\"\",\"\",C26-H26)","v":""},null,null,null,null,null,null,{"$f":"IF(W28=\"\",\"\",IF(W28=AD28,1,IF(W28=AK28,0.5,0)))","v":""},{"$f":"IF(X28=\"\",\"\",IF(X28=AE28,1,IF(X28=AL28,0.5,0)))","v":""},{"$f":"IF(Y28=\"\",\"\",IF(Y28=AF28,1,IF(Y28=AM28,0.5,0)))","v":""},{"$f":"IF(Z28=\"\",\"\",IF(Z28=AG28,1,IF(Z28=AN28,0.5,0)))","v":""},{"$f":"IF(AA28=\"\",\"\",IF(AA28=AH28,1,IF(AA28=AO28,0.5,0)))","v":""}]
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["2.","jAfa =",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(C30=\"\",F30=\"\",H30=\"\"),\"\",SUM(AR30:AV30))","v":""},"/",{"$f":"COUNTA(AD30:AH30)","v":1},null,null,{"$f":"IF(C30=\"\",\"\",C30)","v":""},null,null,null,null,null,"/",{"$f":"IF(G10L!C30=\"\",\"\",G10L!C30)","v":"Herstellungswert"},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(W30=\"\",\"\",IF(COUNTIF($AD29:$AD30,W30)>0,1/COUNTIF($W30,W30),IF(COUNTIF($AK30,W30)>0,0.5/COUNTIF($W30,W30),0)))","v":""},{"$f":"IF(X30=\"\",\"\",IF(X30=AE30,1,IF(X30=AL30,0.5,0)))","v":""},{"$f":"IF(Y30=\"\",\"\",IF(Y30=AF30,1,IF(Y30=AM30,0.5,0)))","v":""},{"$f":"IF(Z30=\"\",\"\",IF(Z30=AG30,1,IF(Z30=AN30,0.5,0)))","v":""},{"$f":"IF(AA30=\"\",\"\",IF(AA30=AH30,1,IF(AA30=AO30,0.5,0)))","v":""}]
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[]
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[]
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[]
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[null,null,null,null,null,null,null,"……..…"]
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[]
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[]
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[]
["Nach der Generalreparatur"]
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[]
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[]
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[]
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[]
[null,"NDneu =",null,null,null,{"$f":"IF(F57=\"\",\"\",F57)","v":""},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(C59=\"\",F59=\"\",H59=\"\"),\"\",SUM(AR59:AV59))","v":""},"/",{"$f":"COUNTA(AD59:AH59)","v":2},null,null,{"$f":"IF(C59=\"\",\"\",C59)","v":""},null,null,null,{"$f":"IF(H59=\"\",\"\",H59)","v":""},null,"/",{"$f":"IF(G10L!C59=\"\",\"\",G10L!C59)","v":5},null,null,null,{"$f":"IF(G10L!H59=\"\",\"\",G10L!H59)","v":7},null,"-",{"$f":"IF(C59=\"\",\"\",H25)","v":""},null,null,null,{"$f":"IF(H59=\"\",\"\",C55)","v":""},null,null,{"$f":"IF(W59=\"\",\"\",IF(COUNTIF($AD59:$AH59,W59)>0,1/COUNTIF($W59:$AA59,W59),IF(COUNTIF($AK59:$AO59,W59)>0,0.5/COUNTIF($W59:$AA59,W59),0)))","v":""},{"$f":"IF(X59=\"\",\"\",IF(COUNTIF($AD59:$AH59,X59)>0,1/COUNTIF($W59:$AA59,X59),IF(COUNTIF($AK59:$AO59,X59)>0,0.5/COUNTIF($W59:$AA59,X59),0)))","v":""},{"$f":"IF(Y59=\"\",\"\",IF(COUNTIF($AD59:$AH59,Y59)>0,1/COUNTIF($W59:$AA59,Y59),IF(COUNTIF($AK59:$AO59,Y59)>0,0.5/COUNTIF($W59:$AA59,Y59),0)))","v":""},{"$f":"IF(Z59=\"\",\"\",IF(COUNTIF($AD59:$AH59,Z59)>0,1/COUNTIF($W59:$AA59,Z59),IF(COUNTIF($AK59:$AO59,Z59)>0,0.5/COUNTIF($W59:$AA59,Z59),0)))","v":""},{"$f":"IF(AA59=\"\",\"\",IF(COUNTIF($AD59:$AH59,AA59)>0,1/COUNTIF($W59:$AA59,AA59),IF(COUNTIF($AK59:$AO59,AA59)>0,0.5/COUNTIF($W59:$AA59,AA59),0)))","v":""}]
[null,null,null,null,null,","]
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[]
["4.3.","jAfaneu =",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(C63=\"\",F63=\"\",H63=\"\"),\"\",SUM(AR63:AV63))","v":""},"/",{"$f":"COUNTA(AD63:AH63)","v":1},null,null,{"$f":"IF(C63=\"\",\"\",C63)","v":""},null,null,null,null,null,"/",{"$f":"IF(G10L!C63=\"\",\"\",G10L!C63)","v":"Zeitwert nach Generalreparatur"},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(W63=\"\",\"\",IF(W63=AD63,1,IF(W63=AK63,0.5,0)))","v":""},{"$f":"IF(X63=\"\",\"\",IF(X63=AE63,1,IF(X63=AL63,0.5,0)))","v":""},{"$f":"IF(Y63=\"\",\"\",IF(Y63=AF63,1,IF(Y63=AM63,0.5,0)))","v":""},{"$f":"IF(Z63=\"\",\"\",IF(Z63=AG63,1,IF(Z63=AN63,0.5,0)))","v":""},{"$f":"IF(AA63=\"\",\"\",IF(AA63=AH63,1,IF(AA63=AO63,0.5,0)))","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(C64=\"\",F64=\"\",H64=\"\"),\"\",SUM(AR64:AV64))","v":""},"/",{"$f":"COUNTA(AD64:AH64)","v":1},null,null,{"$f":"IF(C64=\"\",\"\",C64)","v":""},null,null,null,null,null,"/",{"$f":"IF(G10L!C64=\"\",\"\",G10L!C64)","v":"Nutzungsdauer neu"},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(W64=\"\",\"\",IF(W64=AD64,1,IF(W64=AK64,0.5,0)))","v":""},"","","",""]
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[]
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[]
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[]
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[]
[null,"ZW31.12. =",null,null,null,"€",null,{"$f":"IF(C75=\"\",\"\",IF(C55<=C69,\"Erinnerungswert!\",\"\"))","v":""},null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(C75=\"\"),\"\",SUM(AR75:AV75))","v":""},"/",{"$f":"COUNTA(AD75:AH75)","v":1},null,null,{"$f":"IF(C75=\"\",\"\",C75)","v":""},null,null,null,null,null,"/",{"$f":"IF(G10L!C75=\"\",\"\",G10L!C75)","v":14529.166666666666},null,null,null,null,null,"-",{"$f":"IF(C75=\"\",\"\",C73-H73)","v":""},null,null,null,null,null,null,{"$f":"IF(W75=\"\",\"\",IF(W75=AD75,1,IF(W75=AK75,0.5,0)))","v":""},{"$f":"IF(X75=\"\",\"\",IF(X75=AE75,1,IF(X75=AL75,0.5,0)))","v":""},{"$f":"IF(Y75=\"\",\"\",IF(Y75=AF75,1,IF(Y75=AM75,0.5,0)))","v":""},{"$f":"IF(Z75=\"\",\"\",IF(Z75=AG75,1,IF(Z75=AN75,0.5,0)))","v":""},{"$f":"IF(AA75=\"\",\"\",IF(AA75=AH75,1,IF(AA75=AO75,0.5,0)))","v":""}]
[]
["Bezeichnung",null,"Baujahr","Größe","reduzierter",null,null,"Neuwert","ND","AfA","Wert am","Zugang","Abgang","AfA","Wert am"]
[null,null,null,"ha, lfm, m²","Richtsatz",null,null,"in","in","in","1.1.","in","in","in","31.12."]
[null,null,null,"m³, …","je ha, …",null,null,"€","Jahren","€/Jahr","€","€","€","€","€"]
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["Summe",null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(K80:K81)=0,\"\",SUM(K80:K81))","v":""},{"$f":"IF(SUM(L80:L81)=0,\"\",SUM(L80:L81))","v":""},{"$f":"IF(SUM(M80:M81)=0,\"\",SUM(M80:M81))","v":""},{"$f":"IF(SUM(N80:N81)=0,\"\",SUM(N80:N81))","v":""},{"$f":"IF(SUM(O80:O81)=0,\"\",SUM(O80:O81))","v":""},null,null,null,null,null,null,null,"Korrektur trotz \"Nicht anzeigen\" anzeigen!",null,null,null,null,null,null,null,null,null,null,"\"Anschaffungswert\":",{"$f":"COUNTIF(AD19:AI81,\"Anschaffungswert\")","v":2}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Gsamtpunkte: ",{"$f":"SUM(R19:R82)","v":0},"/",{"$f":"SUM(T19:T82)","v":55},null,null,{"$f":"COUNTBLANK(W19:AB81)","v":377},null,null,null,null,null,null,{"$f":"SUM(COUNTBLANK(AD19:AI81),AI82:AI83)","v":322},null,null,null,"\"-\":",{"$f":"COUNTIF(AD19:AI81,\"-\")","v":0}]

{"sheet":"G10L","index":27,"n_rows":82,"n_cols":15,"rows_kept":82,"cut":false,"hidden":false,"merged":[[80,0,80,1],[80,4,80,6],[62,2,62,3],[63,2,63,3],[65,2,65,3],[66,2,66,3],[68,2,68,3],[62,1,63,1],[65,1,66,1],[79,0,79,1],[79,4,79,6],[81,0,81,9],[50,2,50,3],[50,7,50,8],[52,2,52,3],[52,7,52,8],[54,2,54,3],[56,2,56,3],[56,7,56,8],[72,2,72,3],[72,7,72,8],[74,2,74,3],[76,0,78,1],[76,2,78,2],[76,4,76,6],[77,4,77,6],[78,4,78,6],[47,2,47,3],[70,2,70,3],[70,7,70,8],[58,2,58,3],[58,7,58,8],[60,2,60,3],[45,2,45,3],[45,7,45,8],[27,2,27,3],[29,2,29,3],[30,2,30,3],[32,2,32,3],[39,2,39,3],[39,7,39,8],[41,2,41,3],[43,2,43,3],[43,7,43,8],[0,3,0,14],[7,0,7,14],[23,2,23,3],[23,7,23,8],[37,2,37,3],[37,7,37,8],[33,2,33,3],[35,2,35,3],[25,2,25,3],[25,7,25,8],[29,1,30,1],[32,1,33,1]]}
["Beispiel",null,{"$f":"IF('G10'!C1=\"\",\"\",'G10'!C1)","v":10},{"$f":"IF('G10'!D1=\"\",\"\",'G10'!D1)","v":"Maschinenschuppen (Generalreparatur)"},{"$f":"IF('G10'!E1=\"\",\"\",'G10'!E1)","v":""},{"$f":"IF('G10'!F1=\"\",\"\",'G10'!F1)","v":""},{"$f":"IF('G10'!G1=\"\",\"\",'G10'!G1)","v":""},{"$f":"IF('G10'!H1=\"\",\"\",'G10'!H1)","v":""},{"$f":"IF('G10'!I1=\"\",\"\",'G10'!I1)","v":""},{"$f":"IF('G10'!J1=\"\",\"\",'G10'!J1)","v":""},{"$f":"IF('G10'!#REF!=\"\",\"\",'G10'!#REF!)","v":{"$error":"#REF!"}},{"$f":"IF('G10'!K1=\"\",\"\",'G10'!K1)","v":""},{"$f":"IF('G10'!M1=\"\",\"\",'G10'!M1)","v":""},{"$f":"IF('G10'!N1=\"\",\"\",'G10'!N1)","v":""},{"$f":"IF('G10'!O1=\"\",\"\",'G10'!O1)","v":""}]
[]
[{"$f":"IF('G10'!A3=\"\",\"\",'G10'!A3)","v":"■ Herstellungswert bekannt"}]
[{"$f":"IF('G10'!A4=\"\",\"\",'G10'!A4)","v":"■ Errichtungsjahr bekannt"}]
[{"$f":"IF('G10'!A5=\"\",\"\",'G10'!A5)","v":"■ kein Investitionszuschuss"}]
[{"$f":"IF('G10'!A6=\"\",\"\",'G10'!A6)","v":"■ Generalreparatur bzw. Generalsanierung im Jahr der Erstbewertung"}]
[]
[{"$f":"PROPER(VLOOKUP($D$1,GL_GR,3,0))&\" \"&C12&\" errichteter \"&MID(D1,1,FIND(\" \",D1,1)-1)&\" mit einem Herstellungswert von \"&DOLLAR(H10)&\" und einer voraussichtlichen Nutzungsdauer von \"&H12&\" Jahren wird \"&C16&\" generalsaniert. Die Kosten hierfür betragen \"&DOLLAR(H16)&\". Die Nutzungsdauer wird dadurch um \"&H18&\" Jahre verlängert.\"","v":"Ein 1986 errichteter Maschinenschuppen mit einem Herstellungswert von € 35 200,00 und einer voraussichtlichen Nutzungsdauer von 40 Jahren wird 2021 generalsaniert. Die Kosten hierfür betragen € 11 450,00. Die Nutzungsdauer wird dadurch um 7 Jahre verlängert."}]
[]
[null,{"$f":"IF('G10'!B10=\"\",\"\",'G10'!B10)","v":"Heuer = "},{"$f":"IF('G10'!C10=\"\",\"\",'G10'!C10)","v":2021},null,null,null,{"$f":"IF('G10'!G10=\"\",\"\",'G10'!G10)","v":"Anschaffungswert = "},{"$f":"IF('G10'!H10=\"\",\"\",'G10'!H10)","v":35200},{"$f":"IF('G10'!I10=\"\",\"\",'G10'!I10)","v":" €"}]
[]
[null,{"$f":"IF('G10'!B12=\"\",\"\",'G10'!B12)","v":"Anschaffungsjahr = "},{"$f":"IF('G10'!C12=\"\",\"\",'G10'!C12)","v":1986},null,null,null,{"$f":"IF('G10'!G12=\"\",\"\",'G10'!G12)","v":"Nutzungsdauer = "},{"$f":"IF('G10'!H12=\"\",\"\",'G10'!H12)","v":40},{"$f":"IF('G10'!I12=\"\",\"\",'G10'!I12)","v":" Jahre"}]
[]
["Angaben zur Generalreparatur (GR)"]
[]
[null,{"$f":"IF('G10'!B16=\"\",\"\",'G10'!B16)","v":"Jahr der GR = "},{"$f":"IF('G10'!C16=\"\",\"\",'G10'!C16)","v":2021},null,null,null,{"$f":"IF('G10'!G16=\"\",\"\",'G10'!G16)","v":"Wert der GR = "},{"$f":"IF('G10'!H16=\"\",\"\",'G10'!H16)","v":11450},{"$f":"IF('G10'!I16=\"\",\"\",'G10'!I16)","v":" €"}]
[]
[null,null,null,null,null,null,{"$f":"IF('G10'!G18=\"\",\"\",'G10'!G18)","v":"Verlängerung der ND = "},{"$f":"IF('G10'!H18=\"\",\"\",'G10'!H18)","v":7},{"$f":"IF('G10'!I18=\"\",\"\",'G10'!I18)","v":" Jahre"}]
[]
[]
[]
[]
[]
["1.","Alter = ","Heuer",null,null,"–",null,"Anschaffungsjahr"]
[]
[null,"Alter = ",{"$f":"C10","v":2021},null,null,{"$f":"IF(F24=\"\",\"\",F24)","v":"–"},null,{"$f":"C12","v":1986}]
[null,null,null,null,null,","]
[null,"Alter = ",{"$f":"C26-H26","v":35},null,null,"Jahre"]
[]
["2.","jAfa =","Herstellungswert"]
[null,null,"Nutzungsdauer"]
[]
[null,"jAfa =",{"$f":"H10","v":35200}]
[null,null,{"$f":"H12","v":40}]
[]
[null,"jAfa =",{"$f":"C33/C34","v":880},null,null,"€",null,{"$f":"IF(C28>=H12,\"ACHTUNG:   Keine Afa mehr!\",\"\")","v":""}]
[]
["3.","bAfa =","Alter",null,null,"•",null,"Jährliche Afa"]
[]
[null,"bAfa =",{"$f":"C28","v":35},null,null,{"$f":"IF(F38=\"\",\"\",F38)","v":"•"},null,{"$f":"C36","v":880}]
[null,null,null,null,null,null,null,"……..…"]
[null,"bAfa =",{"$f":"C40*H40","v":30800},null,null,"€"]
[]
["4.","ZW1.1. =","Herstellungswert",null,null,"–",null,"Bisherige Afa"]
[]
[null,"ZW1.1. =",{"$f":"H10","v":35200},null,null,{"$f":"IF(F44=\"\",\"\",F44)","v":"–"},null,{"$f":"C42","v":30800}]
[]
[null,"ZW1.1. =",{"$f":"IF(C28>=H12,Jahr!D8,C46-H46)","v":4400},null,null,"€",null,{"$f":"IF(C28>=H12,\"Erinnerungswert!\",IF(C48=H10,\"ACHTUNG:   Zeitwert 1.1. bleibt leer! \"&DOLLAR(H10,2)&\" kommt in die Spalte 'Zugang'\",\"\"))","v":""}]
[]
["Nach der Generalreparatur"]
["4.1.","ZWnachGR =","Zeitwert 1.1.",null,null,"+",null,"Wert der Generalreparatur"]
[]
[null,"ZWnachGR =",{"$f":"C48","v":4400},null,null,{"$f":"IF(F51=\"\",\"\",F51)","v":"+"},null,{"$f":"H16","v":11450}]
[]
[null,"ZWnachGR =",{"$f":"C53+H53","v":15850},null,null,"€"]
[]
["4.2.","NDneu =","Restnutzungsdauer",null,null,"+",null,"Nutzungsdauerverlängerung"]
[]
[null,"NDneu =",{"$f":"IF(OR(H12=\"\",C28=\"\"),\"\",IF(H12-C28<0,0,H12-C28))","v":5},null,null,{"$f":"IF(F57=\"\",\"\",F57)","v":"+"},null,{"$f":"IF(H18=\"\",\"\",H18)","v":7}]
[null,null,null,null,null,","]
[null,"NDneu =",{"$f":"C59+H59","v":12},null,null,"Jahre"]
[]
["4.3.","jAfaneu =","Zeitwert nach Generalreparatur"]
[null,null,"Nutzungsdauer neu"]
[]
[null,"jAfaneu =",{"$f":"C55","v":15850}]
[null,null,{"$f":"C61","v":12}]
[]
[null,"jAfaneu =",{"$f":"C66/C67","v":1320.8333333333333},null,null,"€"]
[]
["5.","ZW31.12. =","Zeitwert nach Generalreparatur",null,null,"–",null,"Jährliche Afa neu"]
[]
[null,"ZW31.12. =",{"$f":"C55","v":15850},null,null,{"$f":"IF(F71=\"\",\"\",F71)","v":"–"},null,{"$f":"C69","v":1320.8333333333333}]
[]
[null,"ZW31.12. =",{"$f":"IF(C55<=C69,Jahr!D8,C73-H73)","v":14529.166666666666},null,null,"€",null,{"$f":"IF(C55<=C69,\"Erinnerungswert!\",\"\")","v":""}]
[]
["Bezeichnung",null,"Baujahr","Größe","reduzierter",null,null,"Neuwert","ND","AfA","Wert am","Zugang","Abgang","AfA","Wert am"]
[null,null,null,"ha, lfm, m²","Richtsatz",null,null,"in","in","in","1.1.","in","in","in","31.12."]
[null,null,null,"m³, …","je ha, …",null,null,"€","Jahren","€/Jahr","€","€","€","€","€"]
["Maschinenschuppen",null,{"$f":"IF(C12=\"\",\"\",C12)","v":1986},null,null,null,null,{"$f":"IF(H10=\"\",\"\",H10)","v":35200},{"$f":"IF(H12=\"\",\"\",H12)","v":40},{"$f":"C36","v":880},{"$f":"IF(H48=\"ACHTUNG:   Zeitwert 1.1. bleibt leer! \"&DOLLAR(H10,2)&\" kommt in die Spalte 'Zugang'\",\"\",IF(C48=\"\",\"\",C48))","v":4400},{"$f":"IF(H48=\"ACHTUNG:   Zeitwert 1.1. bleibt leer! \"&DOLLAR(H10,2)&\" kommt in die Spalte 'Zugang'\",H10,\"\")","v":""},{"$f":"K80","v":4400}]
["Maschinenschuppen generalsaniert",null,{"$f":"IF(C16=\"\",\"\",C16)","v":2021},null,null,null,null,{"$f":"C55","v":15850},{"$f":"C61","v":12},{"$f":"C69","v":1320.8333333333333},null,{"$f":"C55","v":15850},null,{"$f":"J81","v":1320.8333333333333},{"$f":"C75","v":14529.166666666666}]
["Summe",null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(K80:K81)=0,\"\",SUM(K80:K81))","v":4400},{"$f":"IF(SUM(L80:L81)=0,\"\",SUM(L80:L81))","v":15850},{"$f":"IF(SUM(M80:M81)=0,\"\",SUM(M80:M81))","v":4400},{"$f":"IF(SUM(N80:N81)=0,\"\",SUM(N80:N81))","v":1320.8333333333333},{"$f":"IF(SUM(O80:O81)=0,\"\",SUM(O80:O81))","v":14529.166666666666}]

{"sheet":"G11","index":28,"n_rows":77,"n_cols":49,"rows_kept":77,"cut":false,"hidden":false,"merged":[[0,3,0,12],[9,17,9,19],[27,2,27,3],[29,1,30,1],[29,2,29,3],[30,2,30,3],[25,2,25,3],[25,7,25,8],[2,3,2,14],[9,0,9,14],[23,2,23,3],[23,7,23,8],[43,7,43,8],[45,2,45,3],[45,7,45,8],[47,2,47,3],[41,2,41,3],[43,2,43,3],[32,1,33,1],[32,2,32,3],[33,2,33,3],[37,7,37,8],[39,2,39,3],[39,7,39,8],[35,2,35,3],[37,2,37,3],[74,4,74,6],[56,2,56,3],[57,2,57,3],[71,4,71,6],[64,7,64,8],[59,2,59,3],[73,4,73,6],[72,4,72,6],[64,2,64,3],[60,2,60,3],[62,2,62,3],[56,1,57,1],[59,1,60,1],[73,0,73,1],[75,0,75,9],[50,7,50,8],[52,2,52,3],[52,7,52,8],[54,2,54,3],[66,2,66,3],[66,7,66,8],[68,2,68,3],[70,0,72,1],[70,2,72,2],[50,2,50,3],[70,4,70,6],[74,0,74,1]]}
["Beispiel",null,11,"Scheune"]
[]
[null,null,{"$f":"\"Umbau zu \"&VLOOKUP($D$1,GL,13,0)&\": \"","v":"Umbau zu einer: "},"Mastrinderstall"]
[]
["■ Herstellungswert bekannt"]
["■ Errichtungsjahr bekannt"]
["■ kein Investitionszuschuss"]
["■ Umbau bzw. Umnutzung im Jahr der Erstbewertung",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Punkte"]
[]
[{"$f":"PROPER(VLOOKUP($D$1,GL,3,0))&\" \"&C14&\" errichteter \"&UPPER(D1)&\" mit einem Herstellungswert von \"&DOLLAR(H12)&\" und einer voraussichtlichen Nutzungsdauer von \"&H14&\" Jahren wird \"&C18&\" zu \"&VLOOKUP($D$3,GL,13,0)&\" \"&UPPER(D3)&\" umgebaut. Die Kosten hierfür betragen \"&DOLLAR(H18)&\". Die neu kalkulierte Nutzungsdauer beträgt \"&H20&\" Jahre.\"","v":"Eine 1976 errichteter SCHEUNE mit einem Herstellungswert von € 16 950,00 und einer voraussichtlichen Nutzungsdauer von 40 Jahren wird 2021 zu einem MASTRINDERSTALL umgebaut. Die Kosten hierfür betragen € 38 900,00. Die neu kalkulierte Nutzungsdauer beträgt 15 Jahre."},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Anzeigen!"]
[]
[null,"Heuer = ",{"$f":"IF(Jahr!D4=\"\",\"\",Jahr!D4)","v":2021},null,null,null,"Anschaffungswert = ",16950," €"]
[]
[null,"Anschaffungsjahr = ",{"$f":"C12-H14-5","v":1976},null,null,null,"Nutzungsdauer = ",40," Jahre"]
[]
["Angaben zu Umbau / Umnutzung (UN)"]
[]
[null,"Jahr der UN = ",{"$f":"C12","v":2021},null,null,null,"Wert der UN = ",38900," €"]
[]
[null,null,null,null,null,null,"Neue Nutzungsdauer = ",15," Jahre"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PKT","/","GES",null,null,"Ergebnisse",null,null,null,null,null,null,"Hilfe",null,null,null,null,null,null,"Formelprüfung",null,null,null,null,null,null,"Punkte"]
[]
[]
["1.","Alter = ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(C24=\"\",F24=\"\",H24=\"\"),\"\",SUM(AR24:AV24))","v":""},"/",{"$f":"COUNTA(AD24:AH24)","v":3},null,null,{"$f":"IF(C24=\"\",\"\",C24)","v":""},null,{"$f":"IF(F24=\"\",\"\",F24)","v":""},null,{"$f":"IF(H24=\"\",\"\",H24)","v":""},null,"/",{"$f":"IF(G11L!C24=\"\",\"\",G11L!C24)","v":"Heuer"},null,{"$f":"IF(G11L!F24=\"\",\"\",G11L!F24)","v":"–"},null,{"$f":"IF(G11L!H24=\"\",\"\",G11L!H24)","v":"Anschaffungsjahr"},null,null,null,null,null,null,null,null,null,{"$f":"IF(W24=\"\",\"\",IF(W24=AD24,1,IF(W24=AK24,0.5,0)))","v":""},{"$f":"IF(X24=\"\",\"\",IF(X24=AE24,1,IF(X24=AL24,0.5,0)))","v":""},{"$f":"IF(Y24=\"\",\"\",IF(Y24=AF24,1,IF(Y24=AM24,0.5,0)))","v":""},{"$f":"IF(Z24=\"\",\"\",IF(Z24=AG24,1,IF(Z24=AN24,0.5,0)))","v":""},{"$f":"IF(AA24=\"\",\"\",IF(AA24=AH24,1,IF(AA24=AO24,0.5,0)))","v":""}]
[]
[null,"Alter = ",null,null,null,{"$f":"IF(F24=\"\",\"\",F24)","v":""},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(C26=\"\",F26=\"\",H26=\"\"),\"\",SUM(AR26:AV26))","v":""},"/",{"$f":"COUNTA(AD26:AH26)","v":2},null,null,{"$f":"IF(C26=\"\",\"\",C26)","v":""},null,null,null,{"$f":"IF(H26=\"\",\"\",H26)","v":""},null,"/",{"$f":"IF(G11L!C26=\"\",\"\",G11L!C26)","v":2021},null,null,null,{"$f":"IF(G11L!H26=\"\",\"\",G11L!H26)","v":1976},null,null,null,null,null,null,null,null,null,{"$f":"IF(W26=\"\",\"\",IF(W26=AD26,1,IF(W26=AK26,0.5,0)))","v":""},{"$f":"IF(X26=\"\",\"\",IF(X26=AE26,1,IF(X26=AL26,0.5,0)))","v":""},{"$f":"IF(Y26=\"\",\"\",IF(Y26=AF26,1,IF(Y26=AM26,0.5,0)))","v":""},{"$f":"IF(Z26=\"\",\"\",IF(Z26=AG26,1,IF(Z26=AN26,0.5,0)))","v":""},{"$f":"IF(AA26=\"\",\"\",IF(AA26=AH26,1,IF(AA26=AO26,0.5,0)))","v":""}]
[null,null,null,null,null,","]
[null,"Alter = ",null,null,null,"Jahre",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(C28=\"\"),\"\",SUM(AR28:AV28))","v":""},"/",{"$f":"COUNTA(AD28:AH28)","v":1},null,null,{"$f":"IF(C28=\"\",\"\",C28)","v":""},null,null,null,null,null,"/",{"$f":"IF(G11L!C28=\"\",\"\",G11L!C28)","v":45},null,null,null,null,null,"-",{"$f":"IF(C28=\"\",\"\",C26-H26)","v":""},null,null,null,null,null,null,{"$f":"IF(W28=\"\",\"\",IF(W28=AD28,1,IF(W28=AK28,0.5,0)))","v":""},{"$f":"IF(X28=\"\",\"\",IF(X28=AE28,1,IF(X28=AL28,0.5,0)))","v":""},{"$f":"IF(Y28=\"\",\"\",IF(Y28=AF28,1,IF(Y28=AM28,0.5,0)))","v":""},{"$f":"IF(Z28=\"\",\"\",IF(Z28=AG28,1,IF(Z28=AN28,0.5,0)))","v":""},{"$f":"IF(AA28=\"\",\"\",IF(AA28=AH28,1,IF(AA28=AO28,0.5,0)))","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Anschaffungswert"]
["2.","jAfa =",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(C30=\"\",F30=\"\",H30=\"\"),\"\",SUM(AR30:AV30))","v":""},"/",{"$f":"COUNTA(AD30:AH30)","v":1},null,null,{"$f":"IF(C30=\"\",\"\",C30)","v":""},null,null,null,null,null,"/",{"$f":"IF(G11L!C30=\"\",\"\",G11L!C30)","v":"Herstellungswert"},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(W30=\"\",\"\",IF(COUNTIF($AD29:$AD30,W30)>0,1/COUNTIF($W30,W30),IF(COUNTIF($AK30,W30)>0,0.5/COUNTIF($W30,W30),0)))","v":""},{"$f":"IF(X30=\"\",\"\",IF(X30=AE30,1,IF(X30=AL30,0.5,0)))","v":""},"","",""]
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[]
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[null,null,null,null,null,null,null,"……..…"]
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[]
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[]
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[]
["Nach dem Umbau bzw. der Umnutzung"]
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[]
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[]
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[]
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["Bezeichnung",null,"Baujahr","Größe","reduzierter",null,null,"Neuwert","ND","AfA","Wert am","Zugang","Abgang","AfA","Wert am"]
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[null,null,{"$f":"IF('G11'!C3=\"\",\"\",'G11'!C3)","v":"Umbau zu einer: "},{"$f":"IF('G11'!D3=\"\",\"\",'G11'!D3)","v":"Mastrinderstall"}]
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[{"$f":"IF('G11'!A5=\"\",\"\",'G11'!A5)","v":"■ Herstellungswert bekannt"}]
[{"$f":"IF('G11'!A6=\"\",\"\",'G11'!A6)","v":"■ Errichtungsjahr bekannt"}]
[{"$f":"IF('G11'!A7=\"\",\"\",'G11'!A7)","v":"■ kein Investitionszuschuss"}]
[{"$f":"IF('G11'!A8=\"\",\"\",'G11'!A8)","v":"■ Umbau bzw. Umnutzung im Jahr der Erstbewertung"}]
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[{"$f":"PROPER(VLOOKUP($D$1,GL,3,0))&\" \"&C14&\" errichteter \"&UPPER(D1)&\" mit einem Herstellungswert von \"&DOLLAR(H12)&\" und einer voraussichtlichen Nutzungsdauer von \"&H14&\" Jahren wird \"&C18&\" zu \"&VLOOKUP($D$3,GL,13,0)&\" \"&UPPER(D3)&\" umgebaut. Die Kosten hierfür betragen \"&DOLLAR(H18)&\". Die neu kalkulierte Nutzungsdauer beträgt \"&H20&\" Jahre.\"","v":"Eine 1976 errichteter SCHEUNE mit einem Herstellungswert von € 16 950,00 und einer voraussichtlichen Nutzungsdauer von 40 Jahren wird 2021 zu einem MASTRINDERSTALL umgebaut. Die Kosten hierfür betragen € 38 900,00. Die neu kalkulierte Nutzungsdauer beträgt 15 Jahre."}]
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["Angaben zu Umbau / Umnutzung (UN)"]
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[]
[null,null,null,null,null,null,{"$f":"IF('G11'!G20=\"\",\"\",'G11'!G20)","v":"Neue Nutzungsdauer = "},{"$f":"IF('G11'!H20=\"\",\"\",'G11'!H20)","v":15},{"$f":"IF('G11'!I20=\"\",\"\",'G11'!I20)","v":" Jahre"}]
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["1.","Alter = ","Heuer",null,null,"–",null,"Anschaffungsjahr"]
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[null,"Alter = ",{"$f":"C12","v":2021},null,null,{"$f":"IF(F24=\"\",\"\",F24)","v":"–"},null,{"$f":"C14","v":1976}]
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["2.","jAfa =","Herstellungswert"]
[null,null,"Nutzungsdauer"]
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[null,"jAfa =",{"$f":"H12","v":16950}]
[null,null,{"$f":"H14","v":40}]
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[null,"jAfa =",{"$f":"C33/C34","v":423.75},null,null,"€",null,{"$f":"IF(C28>=H14,\"ACHTUNG:   Keine Afa mehr!\",\"\")","v":"ACHTUNG:   Keine Afa mehr!"}]
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["3.","bAfa =","Alter",null,null,"•",null,"Jährliche Afa"]
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[null,"bAfa =",{"$f":"C28","v":45},null,null,{"$f":"IF(F38=\"\",\"\",F38)","v":"•"},null,{"$f":"C36","v":423.75}]
[null,null,null,null,null,null,null,"……..…"]
[null,"bAfa =",{"$f":"C40*H40","v":19068.75},null,null,"€"]
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["4.","ZW1.1. =","Herstellungswert",null,null,"–",null,"Bisherige Afa"]
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[null,"ZW1.1. =",{"$f":"H12","v":16950},null,null,{"$f":"IF(F44=\"\",\"\",F44)","v":"–"},null,{"$f":"C42","v":19068.75}]
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[null,"ZW1.1. =",{"$f":"IF(C28>=H14,Jahr!D8,C46-H46)","v":1},null,null,"€",null,{"$f":"IF(C28>=H14,\"Erinnerungswert!\",IF(C48=H12,\"ACHTUNG:   Zeitwert 1.1. bleibt leer! \"&DOLLAR(H12,2)&\" kommt in die Spalte 'Zugang'\",\"\"))","v":"Erinnerungswert!"}]
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["Nach dem Umbau bzw. der Umnutzung"]
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["4.2.","jAfaneu =","Zeitwert nach Umnutzung"]
[null,null,"Nutzungsdauer neu"]
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[null,"jAfaneu =",{"$f":"C55","v":38901}]
[null,null,{"$f":"IF(H20=\"\",\"\",H20)","v":15}]
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[null,"jAfaneu =",{"$f":"C60/C61","v":2593.4},null,null,"€"]
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["5.","ZW31.12. =","Zeitwert nach Umnutzung",null,null,"–",null,"Jährliche Afa neu"]
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[null,"ZW31.12. =",{"$f":"C55","v":38901},null,null,{"$f":"IF(F65=\"\",\"\",F65)","v":"–"},null,{"$f":"C63","v":2593.4}]
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["Käselager",null,{"$f":"IF(C18=\"\",\"\",C18)","v":2021},null,null,null,null,{"$f":"C55","v":38901},{"$f":"H20","v":15},{"$f":"C63","v":2593.4},null,{"$f":"C55","v":38901},null,{"$f":"J75","v":2593.4},{"$f":"C69","v":36307.599999999999}]
["Summe",null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(K74:K75)=0,\"\",SUM(K74:K75))","v":1},{"$f":"IF(SUM(L74:L75)=0,\"\",SUM(L74:L75))","v":38901},{"$f":"IF(SUM(M74:M75)=0,\"\",SUM(M74:M75))","v":1},{"$f":"IF(SUM(N74:N75)=0,\"\",SUM(N74:N75))","v":2593.4},{"$f":"IF(SUM(O74:O75)=0,\"\",SUM(O74:O75))","v":36307.599999999999}]

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["Beispiel",null,12,"Schafstall (Erweiterung)"]
[]
["■ Herstellungswert bekannt"]
["■ Errichtungsjahr bekannt"]
["■ kein Investitionszuschuss"]
["■ Zubau bzw. Erweiterung im Jahr der Erstbewertung",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Punkte"]
[]
[{"$f":"PROPER(VLOOKUP($D$1,GL_EW,3,0))&\" \"&C12&\" errichteter \"&MID(D1,1,FIND(\" \",D1,1)-1)&\" mit einem Herstellungswert von \"&DOLLAR(H10)&\" und einer voraussichtlichen Nutzungsdauer von \"&H12&\" Jahren wird \"&C16&\" generalsaniert. Die Kosten hierfür betragen \"&DOLLAR(H16)&\". Die Nutzungsdauer des gesamten Gebäudes wird nach dem Zubau mit \"&H18&\" Jahren neu festgesetzt.\"","v":"Ein 1999 errichteter Schafstall mit einem Herstellungswert von € 45 900,00 und einer voraussichtlichen Nutzungsdauer von 40 Jahren wird 2021 generalsaniert. Die Kosten hierfür betragen € 28 480,00. Die Nutzungsdauer des gesamten Gebäudes wird nach dem Zubau mit 16 Jahren neu festgesetzt."},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Anzeigen!"]
[]
[null,"Heuer = ",{"$f":"IF(Jahr!D4=\"\",\"\",Jahr!D4)","v":2021},null,null,null,"Anschaffungswert = ",45900," €"]
[]
[null,"Anschaffungsjahr = ",{"$f":"C10-H12+ROUND(H12/2.2,0)","v":1999},null,null,null,"Nutzungsdauer = ",40," Jahre"]
[]
["Angaben zu Zubau / Erweiterung (EW)"]
[]
[null,"Jahr der EW = ",{"$f":"C10","v":2021},null,null,null,"Wert der EW = ",28480," €"]
[]
[null,null,null,null,null,null,"Neue Nutzungsdauer = ",16," Jahre"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PKT","/","GES",null,null,"Ergebnisse",null,null,null,null,null,null,"Hilfe",null,null,null,null,null,null,"Formelprüfung",null,null,null,null,null,null,"Punkte"]
[]
[]
[]
[]
["1.","Alter = ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(C24=\"\",F24=\"\",H24=\"\"),\"\",SUM(AR24:AV24))","v":""},"/",{"$f":"COUNTA(AD24:AH24)","v":3},null,null,{"$f":"IF(C24=\"\",\"\",C24)","v":""},null,{"$f":"IF(F24=\"\",\"\",F24)","v":""},null,{"$f":"IF(H24=\"\",\"\",H24)","v":""},null,"/",{"$f":"IF(G12L!C24=\"\",\"\",G12L!C24)","v":"Heuer"},null,{"$f":"IF(G12L!F24=\"\",\"\",G12L!F24)","v":"–"},null,{"$f":"IF(G12L!H24=\"\",\"\",G12L!H24)","v":"Anschaffungsjahr"},null,null,null,null,null,null,null,null,null,{"$f":"IF(W24=\"\",\"\",IF(W24=AD24,1,IF(W24=AK24,0.5,0)))","v":""},{"$f":"IF(X24=\"\",\"\",IF(X24=AE24,1,IF(X24=AL24,0.5,0)))","v":""},{"$f":"IF(Y24=\"\",\"\",IF(Y24=AF24,1,IF(Y24=AM24,0.5,0)))","v":""},{"$f":"IF(Z24=\"\",\"\",IF(Z24=AG24,1,IF(Z24=AN24,0.5,0)))","v":""},{"$f":"IF(AA24=\"\",\"\",IF(AA24=AH24,1,IF(AA24=AO24,0.5,0)))","v":""}]
[]
[null,"Alter = ",null,null,null,{"$f":"IF(F24=\"\",\"\",F24)","v":""},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(C26=\"\",F26=\"\",H26=\"\"),\"\",SUM(AR26:AV26))","v":""},"/",{"$f":"COUNTA(AD26:AH26)","v":2},null,null,{"$f":"IF(C26=\"\",\"\",C26)","v":""},null,null,null,{"$f":"IF(H26=\"\",\"\",H26)","v":""},null,"/",{"$f":"IF(G12L!C26=\"\",\"\",G12L!C26)","v":2021},null,null,null,{"$f":"IF(G12L!H26=\"\",\"\",G12L!H26)","v":1999},null,null,null,null,null,null,null,null,null,{"$f":"IF(W26=\"\",\"\",IF(W26=AD26,1,IF(W26=AK26,0.5,0)))","v":""},{"$f":"IF(X26=\"\",\"\",IF(X26=AE26,1,IF(X26=AL26,0.5,0)))","v":""},{"$f":"IF(Y26=\"\",\"\",IF(Y26=AF26,1,IF(Y26=AM26,0.5,0)))","v":""},{"$f":"IF(Z26=\"\",\"\",IF(Z26=AG26,1,IF(Z26=AN26,0.5,0)))","v":""},{"$f":"IF(AA26=\"\",\"\",IF(AA26=AH26,1,IF(AA26=AO26,0.5,0)))","v":""}]
[null,null,null,null,null,","]
[null,"Alter = ",null,null,null,"Jahre",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(C28=\"\"),\"\",SUM(AR28:AV28))","v":""},"/",{"$f":"COUNTA(AD28:AH28)","v":1},null,null,{"$f":"IF(C28=\"\",\"\",C28)","v":""},null,null,null,null,null,"/",{"$f":"IF(G12L!C28=\"\",\"\",G12L!C28)","v":22},null,null,null,null,null,"-",{"$f":"IF(C28=\"\",\"\",C26-H26)","v":""},null,null,null,null,null,null,{"$f":"IF(W28=\"\",\"\",IF(W28=AD28,1,IF(W28=AK28,0.5,0)))","v":""},{"$f":"IF(X28=\"\",\"\",IF(X28=AE28,1,IF(X28=AL28,0.5,0)))","v":""},{"$f":"IF(Y28=\"\",\"\",IF(Y28=AF28,1,IF(Y28=AM28,0.5,0)))","v":""},{"$f":"IF(Z28=\"\",\"\",IF(Z28=AG28,1,IF(Z28=AN28,0.5,0)))","v":""},{"$f":"IF(AA28=\"\",\"\",IF(AA28=AH28,1,IF(AA28=AO28,0.5,0)))","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Anschaffungswert"]
["2.","jAfa =",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(C30=\"\",F30=\"\",H30=\"\"),\"\",SUM(AR30:AV30))","v":""},"/",{"$f":"COUNTA(AD30:AH30)","v":1},null,null,{"$f":"IF(C30=\"\",\"\",C30)","v":""},null,null,null,null,null,"/",{"$f":"IF(G12L!C30=\"\",\"\",G12L!C30)","v":"Herstellungswert"},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(W30=\"\",\"\",IF(COUNTIF($AD29:$AD30,W30)>0,1/COUNTIF($W30,W30),IF(COUNTIF($AK30,W30)>0,0.5/COUNTIF($W30,W30),0)))","v":""},{"$f":"IF(X30=\"\",\"\",IF(X30=AE30,1,IF(X30=AL30,0.5,0)))","v":""},"","",""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(C31=\"\",F31=\"\",H31=\"\"),\"\",SUM(AR31:AV31))","v":""},"/",{"$f":"COUNTA(AD31:AH31)","v":1},null,null,{"$f":"IF(C31=\"\",\"\",C31)","v":""},null,null,null,null,null,"/",{"$f":"IF(G12L!C31=\"\",\"\",G12L!C31)","v":"Nutzungsdauer"},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,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,{"$f":"IF(W32=\"\",\"\",IF(W32=AD32,1,IF(W32=#REF!,1,IF(W32=AK32,0.5,IF(W32=#REF!,0.5,0)))))","v":""},{"$f":"IF(X32=\"\",\"\",IF(X32=AE32,1,IF(X32=#REF!,1,IF(X32=AL32,0.5,IF(X32=#REF!,0.5,0)))))","v":""},{"$f":"IF(Y32=\"\",\"\",IF(Y32=AF32,1,IF(Y32=#REF!,1,IF(Y32=AM32,0.5,IF(Y32=#REF!,0.5,0)))))","v":""},{"$f":"IF(Z32=\"\",\"\",IF(Z32=AG32,1,IF(Z32=#REF!,1,IF(Z32=AN32,0.5,IF(Z32=#REF!,0.5,0)))))","v":""},{"$f":"IF(AA32=\"\",\"\",IF(AA32=AH32,1,IF(AA32=#REF!,1,IF(AA32=AO32,0.5,IF(AA32=#REF!,0.5,0)))))","v":""}]
[null,"jAfa =",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(C33=\"\",F33=\"\",H33=\"\"),\"\",SUM(AR33:AV33))","v":""},"/",{"$f":"COUNTA(AD33:AH33)","v":1},null,null,{"$f":"IF(C33=\"\",\"\",C33)","v":""},null,null,null,null,null,"/",{"$f":"IF(G12L!C33=\"\",\"\",G12L!C33)","v":45900},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(W33=\"\",\"\",IF(W33=AD33,1,IF(W33=AK33,0.5,0)))","v":""},"","","",""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(C34=\"\",F34=\"\",H34=\"\"),\"\",SUM(AR34:AV34))","v":""},"/",{"$f":"COUNTA(AD34:AH34)","v":1},null,null,{"$f":"IF(C34=\"\",\"\",C34)","v":""},null,null,null,null,null,"/",{"$f":"IF(G12L!C34=\"\",\"\",G12L!C34)","v":40},null,null,null,null,null,null,null,null,null,null,null,null,null,"","","","",""]
[]
[null,"jAfa =",null,null,null,"€",null,{"$f":"IF(C36=\"\",\"\",IF(C28>=H12,\"ACHTUNG:   Keine Afa mehr!\",\"\"))","v":""},null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(C36=\"\"),\"\",SUM(AR36:AV36))","v":""},"/",{"$f":"COUNTA(AD36:AH36)","v":1},null,null,{"$f":"IF(C36=\"\",\"\",C36)","v":""},null,null,null,null,null,"/",{"$f":"IF(G12L!C36=\"\",\"\",G12L!C36)","v":1147.5},null,null,null,null,null,"-",{"$f":"IF(C36=\"\",\"\",C33/C34)","v":""},null,null,null,null,null,null,{"$f":"IF(W36=\"\",\"\",IF(W36=AD36,1,IF(W36=AK36,0.5,0)))","v":""},{"$f":"IF(X36=\"\",\"\",IF(X36=AE36,1,IF(X36=AL36,0.5,0)))","v":""},{"$f":"IF(Y36=\"\",\"\",IF(Y36=AF36,1,IF(Y36=AM36,0.5,0)))","v":""},{"$f":"IF(Z36=\"\",\"\",IF(Z36=AG36,1,IF(Z36=AN36,0.5,0)))","v":""},{"$f":"IF(AA36=\"\",\"\",IF(AA36=AH36,1,IF(AA36=AO36,0.5,0)))","v":""}]
[]
["3.","bAfa =",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(C38=\"\",F38=\"\",H38=\"\"),\"\",SUM(AR38:AV38))","v":""},"/",{"$f":"COUNTA(AD38:AH38)","v":3},null,null,{"$f":"IF(C38=\"\",\"\",C38)","v":""},null,{"$f":"IF(F38=\"\",\"\",F38)","v":""},null,{"$f":"IF(H38=\"\",\"\",H38)","v":""},null,"/",{"$f":"IF(G12L!C38=\"\",\"\",G12L!C38)","v":"Alter"},null,{"$f":"IF(G12L!F38=\"\",\"\",G12L!F38)","v":"•"},null,{"$f":"IF(G12L!H38=\"\",\"\",G12L!H38)","v":"Jährliche Afa"},null,null,null,null,null,null,null,null,null,{"$f":"IF(W38=\"\",\"\",IF(COUNTIF($AD38:$AH38,W38)>0,1/COUNTIF($W38:$AA38,W38),IF(COUNTIF($AK38:$AO38,W38)>0,0.5/COUNTIF($W38:$AA38,W38),0)))","v":""},{"$f":"IF(X38=\"\",\"\",IF(COUNTIF($AD38:$AH38,X38)>0,1/COUNTIF($W38:$AA38,X38),IF(COUNTIF($AK38:$AO38,X38)>0,0.5/COUNTIF($W38:$AA38,X38),0)))","v":""},{"$f":"IF(Y38=\"\",\"\",IF(COUNTIF($AD38:$AH38,Y38)>0,1/COUNTIF($W38:$AA38,Y38),IF(COUNTIF($AK38:$AO38,Y38)>0,0.5/COUNTIF($W38:$AA38,Y38),0)))","v":""},"",""]
[]
[null,"bAfa =",null,null,null,{"$f":"IF(F38=\"\",\"\",F38)","v":""},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(C40=\"\",F40=\"\",H40=\"\"),\"\",SUM(AR40:AV40))","v":""},"/",{"$f":"COUNTA(AD40:AH40)","v":2},null,null,{"$f":"IF(C40=\"\",\"\",C40)","v":""},null,null,null,{"$f":"IF(H40=\"\",\"\",H40)","v":""},null,"/",{"$f":"IF(G12L!C40=\"\",\"\",G12L!C40)","v":22},null,null,null,{"$f":"IF(G12L!H40=\"\",\"\",G12L!H40)","v":1147.5},null,"-",{"$f":"IF(C40=\"\",\"\",C36)","v":""},null,null,null,{"$f":"IF(H40=\"\",\"\",C28)","v":""},null,null,{"$f":"IF(W40=\"\",\"\",IF(COUNTIF($AD40:$AH40,W40)>0,1/COUNTIF($W40:$AA40,W40),IF(COUNTIF($AK40:$AO40,W40)>0,0.5/COUNTIF($W40:$AA40,W40),0)))","v":""},{"$f":"IF(X40=\"\",\"\",IF(COUNTIF($AD40:$AH40,X40)>0,1/COUNTIF($W40:$AA40,X40),IF(COUNTIF($AK40:$AO40,X40)>0,0.5/COUNTIF($W40:$AA40,X40),0)))","v":""},{"$f":"IF(Y40=\"\",\"\",IF(COUNTIF($AD40:$AH40,Y40)>0,1/COUNTIF($W40:$AA40,Y40),IF(COUNTIF($AK40:$AO40,Y40)>0,0.5/COUNTIF($W40:$AA40,Y40),0)))","v":""},{"$f":"IF(Z40=\"\",\"\",IF(COUNTIF($AD40:$AH40,Z40)>0,1/COUNTIF($W40:$AA40,Z40),IF(COUNTIF($AK40:$AO40,Z40)>0,0.5/COUNTIF($W40:$AA40,Z40),0)))","v":""},{"$f":"IF(AA40=\"\",\"\",IF(COUNTIF($AD40:$AH40,AA40)>0,1/COUNTIF($W40:$AA40,AA40),IF(COUNTIF($AK40:$AO40,AA40)>0,0.5/COUNTIF($W40:$AA40,AA40),0)))","v":""}]
[null,null,null,null,null,null,null,"……..…"]
[null,"bAfa =",null,null,null,"€",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(C42=\"\"),\"\",SUM(AR42:AV42))","v":""},"/",{"$f":"COUNTA(AD42:AH42)","v":1},null,null,{"$f":"IF(C42=\"\",\"\",C42)","v":""},null,null,null,null,null,"/",{"$f":"IF(G12L!C42=\"\",\"\",G12L!C42)","v":25245},null,null,null,null,null,"-",{"$f":"IF(C42=\"\",\"\",C40*H40)","v":""},null,null,null,null,null,null,{"$f":"IF(W42=\"\",\"\",IF(COUNTIF($AD42:$AH42,W42)>0,1/COUNTIF($W42:$AA42,W42),IF(COUNTIF($AK42:$AO42,W42)>0,0.5/COUNTIF($W42:$AA42,W42),0)))","v":""},{"$f":"IF(X42=\"\",\"\",IF(COUNTIF($AD42:$AH42,X42)>0,1/COUNTIF($W42:$AA42,X42),IF(COUNTIF($AK42:$AO42,X42)>0,0.5/COUNTIF($W42:$AA42,X42),0)))","v":""},{"$f":"IF(Y42=\"\",\"\",IF(COUNTIF($AD42:$AH42,Y42)>0,1/COUNTIF($W42:$AA42,Y42),IF(COUNTIF($AK42:$AO42,Y42)>0,0.5/COUNTIF($W42:$AA42,Y42),0)))","v":""},{"$f":"IF(Z42=\"\",\"\",IF(COUNTIF($AD42:$AH42,Z42)>0,1/COUNTIF($W42:$AA42,Z42),IF(COUNTIF($AK42:$AO42,Z42)>0,0.5/COUNTIF($W42:$AA42,Z42),0)))","v":""},{"$f":"IF(AA42=\"\",\"\",IF(COUNTIF($AD42:$AH42,AA42)>0,1/COUNTIF($W42:$AA42,AA42),IF(COUNTIF($AK42:$AO42,AA42)>0,0.5/COUNTIF($W42:$AA42,AA42),0)))","v":""}]
[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,null,"Anschaffungswert"]
["4.","ZW1.1. =",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(C44=\"\",F44=\"\",H44=\"\"),\"\",SUM(AR44:AV44))","v":""},"/",{"$f":"COUNTA(AD44:AH44)","v":3},null,null,{"$f":"IF(C44=\"\",\"\",C44)","v":""},null,{"$f":"IF(F44=\"\",\"\",F44)","v":""},null,{"$f":"IF(H44=\"\",\"\",H44)","v":""},null,"/",{"$f":"IF(G12L!C44=\"\",\"\",G12L!C44)","v":"Herstellungswert"},null,{"$f":"IF(G12L!F44=\"\",\"\",G12L!F44)","v":"–"},null,{"$f":"IF(G12L!H44=\"\",\"\",G12L!H44)","v":"Bisherige Afa"},null,null,null,null,null,null,null,null,null,{"$f":"IF(W44=\"\",\"\",IF(COUNTIF($AD43:$AD44,W44)>0,1/COUNTIF($W44,W44),IF(COUNTIF($AK44,W44)>0,0.5/COUNTIF($W44,W44),0)))","v":""},{"$f":"IF(X44=\"\",\"\",IF(X44=AE44,1,IF(X44=AL44,0.5,0)))","v":""},{"$f":"IF(Y44=\"\",\"\",IF(Y44=AF44,1,IF(Y44=AM44,0.5,0)))","v":""},{"$f":"IF(Z44=\"\",\"\",IF(Z44=AG44,1,IF(Z44=AN44,0.5,0)))","v":""},{"$f":"IF(AA44=\"\",\"\",IF(AA44=AH44,1,IF(AA44=AO44,0.5,0)))","v":""}]
[]
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[null,null,null,"m³, …","je ha, …",null,null,"€","Jahren","€/Jahr","€","€","€","€","€"]
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["Summe",null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(K74:K75)=0,\"\",SUM(K74:K75))","v":""},{"$f":"IF(SUM(L74:L75)=0,\"\",SUM(L74:L75))","v":""},{"$f":"IF(SUM(M74:M75)=0,\"\",SUM(M74:M75))","v":""},{"$f":"IF(SUM(N74:N75)=0,\"\",SUM(N74:N75))","v":""},{"$f":"IF(SUM(O74:O75)=0,\"\",SUM(O74:O75))","v":""},null,null,null,null,null,null,null,"Korrektur trotz \"Nicht anzeigen\" anzeigen!",null,null,null,null,null,null,null,null,null,null,"\"Anschaffungswert\":",{"$f":"COUNTIF(AD19:AI75,\"Anschaffungswert\")","v":2}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Gsamtpunkte: ",{"$f":"SUM(R19:R76)","v":0},"/",{"$f":"SUM(T19:T76)","v":49},null,null,{"$f":"COUNTBLANK(W19:AB75)","v":341},null,null,null,null,null,null,{"$f":"SUM(COUNTBLANK(AD19:AI75),AI76:AI77)","v":292},null,null,null,"\"-\":",{"$f":"COUNTIF(AD19:AI75,\"-\")","v":0}]

{"sheet":"G12L","index":31,"n_rows":76,"n_cols":15,"rows_kept":76,"cut":false,"hidden":false,"merged":[[74,0,74,1],[74,4,74,6],[73,0,73,1],[56,1,57,1],[59,1,60,1],[43,7,43,8],[43,2,43,3],[47,2,47,3],[64,2,64,3],[73,4,73,6],[71,4,71,6],[72,4,72,6],[70,4,70,6],[64,7,64,8],[62,2,62,3],[56,2,56,3],[57,2,57,3],[59,2,59,3],[60,2,60,3],[32,1,33,1],[32,2,32,3],[33,2,33,3],[75,0,75,9],[50,2,50,3],[50,7,50,8],[52,2,52,3],[52,7,52,8],[54,2,54,3],[66,2,66,3],[41,2,41,3],[45,2,45,3],[70,0,72,1],[70,2,72,2],[66,7,66,8],[68,2,68,3],[0,3,0,14],[7,0,7,14],[23,2,23,3],[23,7,23,8],[45,7,45,8],[29,1,30,1],[29,2,29,3],[30,2,30,3],[25,2,25,3],[25,7,25,8],[27,2,27,3],[37,2,37,3],[37,7,37,8],[39,2,39,3],[39,7,39,8],[35,2,35,3]]}
["Beispiel",null,{"$f":"IF('G12'!C1=\"\",\"\",'G12'!C1)","v":12},{"$f":"IF('G12'!D1=\"\",\"\",'G12'!D1)","v":"Schafstall (Erweiterung)"},{"$f":"IF('G12'!E1=\"\",\"\",'G12'!E1)","v":""},{"$f":"IF('G12'!F1=\"\",\"\",'G12'!F1)","v":""},{"$f":"IF('G12'!G1=\"\",\"\",'G12'!G1)","v":""},{"$f":"IF('G12'!H1=\"\",\"\",'G12'!H1)","v":""},{"$f":"IF('G12'!I1=\"\",\"\",'G12'!I1)","v":""},{"$f":"IF('G12'!J1=\"\",\"\",'G12'!J1)","v":""},{"$f":"IF('G12'!K1=\"\",\"\",'G12'!K1)","v":""},{"$f":"IF('G12'!L1=\"\",\"\",'G12'!L1)","v":""},{"$f":"IF('G12'!M1=\"\",\"\",'G12'!M1)","v":""},{"$f":"IF('G12'!N1=\"\",\"\",'G12'!N1)","v":""},{"$f":"IF('G12'!O1=\"\",\"\",'G12'!O1)","v":""}]
[]
[{"$f":"IF('G12'!A3=\"\",\"\",'G12'!A3)","v":"■ Herstellungswert bekannt"}]
[{"$f":"IF('G12'!A4=\"\",\"\",'G12'!A4)","v":"■ Errichtungsjahr bekannt"}]
[{"$f":"IF('G12'!A5=\"\",\"\",'G12'!A5)","v":"■ kein Investitionszuschuss"}]
[{"$f":"IF('G12'!A6=\"\",\"\",'G12'!A6)","v":"■ Zubau bzw. Erweiterung im Jahr der Erstbewertung"}]
[]
[{"$f":"PROPER(VLOOKUP($D$1,GL_EW,3,0))&\" \"&C12&\" errichteter \"&MID(D1,1,FIND(\" \",D1,1)-1)&\" mit einem Herstellungswert von \"&DOLLAR(H10)&\" und einer voraussichtlichen Nutzungsdauer von \"&H12&\" Jahren wird \"&C16&\" generalsaniert. Die Kosten hierfür betragen \"&DOLLAR(H16)&\". Die Nutzungsdauer des gesamten Gebäudes wird nach dem Zubau mit \"&H18&\" Jahren neu festgesetzt.\"","v":"Ein 1999 errichteter Schafstall mit einem Herstellungswert von € 45 900,00 und einer voraussichtlichen Nutzungsdauer von 40 Jahren wird 2021 generalsaniert. Die Kosten hierfür betragen € 28 480,00. Die Nutzungsdauer des gesamten Gebäudes wird nach dem Zubau mit 16 Jahren neu festgesetzt."}]
[]
[null,{"$f":"IF('G12'!B10=\"\",\"\",'G12'!B10)","v":"Heuer = "},{"$f":"IF('G12'!C10=\"\",\"\",'G12'!C10)","v":2021},null,null,null,{"$f":"IF('G12'!G10=\"\",\"\",'G12'!G10)","v":"Anschaffungswert = "},{"$f":"IF('G12'!H10=\"\",\"\",'G12'!H10)","v":45900},{"$f":"IF('G12'!I10=\"\",\"\",'G12'!I10)","v":" €"}]
[]
[null,{"$f":"IF('G12'!B12=\"\",\"\",'G12'!B12)","v":"Anschaffungsjahr = "},{"$f":"IF('G12'!C12=\"\",\"\",'G12'!C12)","v":1999},null,null,null,{"$f":"IF('G12'!G12=\"\",\"\",'G12'!G12)","v":"Nutzungsdauer = "},{"$f":"IF('G12'!H12=\"\",\"\",'G12'!H12)","v":40},{"$f":"IF('G12'!I12=\"\",\"\",'G12'!I12)","v":" Jahre"}]
[]
["Angaben zu Zubau / Erweiterung (EW)"]
[]
[null,{"$f":"IF('G12'!B16=\"\",\"\",'G12'!B16)","v":"Jahr der EW = "},{"$f":"IF('G12'!C16=\"\",\"\",'G12'!C16)","v":2021},null,null,null,"Wert der EW = ",{"$f":"IF('G12'!H16=\"\",\"\",'G12'!H16)","v":28480},{"$f":"IF('G12'!I16=\"\",\"\",'G12'!I16)","v":" €"}]
[]
[null,null,null,null,null,null,{"$f":"IF('G12'!G18=\"\",\"\",'G12'!G18)","v":"Neue Nutzungsdauer = "},{"$f":"IF('G12'!H18=\"\",\"\",'G12'!H18)","v":16},{"$f":"IF('G12'!I18=\"\",\"\",'G12'!I18)","v":" Jahre"}]
[]
[]
[]
[]
[]
["1.","Alter = ","Heuer",null,null,"–",null,"Anschaffungsjahr"]
[]
[null,"Alter = ",{"$f":"C10","v":2021},null,null,{"$f":"IF(F24=\"\",\"\",F24)","v":"–"},null,{"$f":"C12","v":1999}]
[null,null,null,null,null,","]
[null,"Alter = ",{"$f":"C26-H26","v":22},null,null,"Jahre"]
[]
["2.","jAfa =","Herstellungswert"]
[null,null,"Nutzungsdauer"]
[]
[null,"jAfa =",{"$f":"H10","v":45900}]
[null,null,{"$f":"H12","v":40}]
[]
[null,"jAfa =",{"$f":"C33/C34","v":1147.5},null,null,"€",null,{"$f":"IF(C28>=H12,\"ACHTUNG:   Keine Afa mehr!\",\"\")","v":""}]
[]
["3.","bAfa =","Alter",null,null,"•",null,"Jährliche Afa"]
[]
[null,"bAfa =",{"$f":"C28","v":22},null,null,{"$f":"IF(F38=\"\",\"\",F38)","v":"•"},null,{"$f":"C36","v":1147.5}]
[null,null,null,null,null,null,null,"……..…"]
[null,"bAfa =",{"$f":"C40*H40","v":25245},null,null,"€"]
[]
["4.","ZW1.1. =","Herstellungswert",null,null,"–",null,"Bisherige Afa"]
[]
[null,"ZW1.1. =",{"$f":"H10","v":45900},null,null,{"$f":"IF(F44=\"\",\"\",F44)","v":"–"},null,{"$f":"C42","v":25245}]
[]
[null,"ZW1.1. =",{"$f":"IF(C28>=H12,Jahr!D8,C46-H46)","v":20655},null,null,"€",null,{"$f":"IF(C28>=H12,\"Erinnerungswert!\",IF(C48=H10,\"ACHTUNG:   Zeitwert 1.1. bleibt leer! \"&DOLLAR(H10,2)&\" kommt in die Spalte 'Zugang'\",\"\"))","v":""}]
[]
["Nach dem Zubau bzw. der Erweiterung"]
["4.1.","ZWnachEW =","Zeitwert 1.1.",null,null,"+",null,"Wert der Erweiterung"]
[]
[null,"ZWnachEW =",{"$f":"C48","v":20655},null,null,{"$f":"IF(F51=\"\",\"\",F51)","v":"+"},null,{"$f":"H16","v":28480}]
[]
[null,"ZWnachEW =",{"$f":"C53+H53","v":49135},null,null,"€"]
[]
["4.2.","jAfaneu =","Zeitwert nach Erweiterung"]
[null,null,"Nutzungsdauer neu"]
[]
[null,"jAfaneu =",{"$f":"C55","v":49135}]
[null,null,{"$f":"IF(H18=\"\",\"\",H18)","v":16}]
[]
[null,"jAfaneu =",{"$f":"C60/C61","v":3070.9375},null,null,"€"]
[]
["5.","ZW31.12. =","Zeitwert nach Erweiterung",null,null,"–",null,"Jährliche Afa neu"]
[]
[null,"ZW31.12. =",{"$f":"C55","v":49135},null,null,{"$f":"IF(F65=\"\",\"\",F65)","v":"–"},null,{"$f":"C63","v":3070.9375}]
[]
[null,"ZW31.12. =",{"$f":"IF(C55<=C63,Jahr!D8,C67-H67)","v":46064.0625},null,null,"€",null,{"$f":"IF(C55<=C63,\"Erinnerungswert!\",\"\")","v":""}]
[]
["Bezeichnung",null,"Baujahr","Größe","reduzierter",null,null,"Neuwert","ND","AfA","Wert am","Zugang","Abgang","AfA","Wert am"]
[null,null,null,"ha, lfm, m²","Richtsatz",null,null,"in","in","in","1.1.","in","in","in","31.12."]
[null,null,null,"m³, …","je ha, …",null,null,"€","Jahren","€/Jahr","€","€","€","€","€"]
["Mastrinderstall",null,{"$f":"IF(C12=\"\",\"\",C12)","v":1999},null,null,null,null,{"$f":"IF(H10=\"\",\"\",H10)","v":45900},{"$f":"IF(H12=\"\",\"\",H12)","v":40},{"$f":"C36","v":1147.5},{"$f":"IF(H48=\"ACHTUNG:   Zeitwert 1.1. bleibt leer! \"&DOLLAR(H10,2)&\" kommt in die Spalte 'Zugang'\",\"\",IF(C48=\"\",\"\",C48))","v":20655},{"$f":"IF(H48=\"ACHTUNG:   Zeitwert 1.1. bleibt leer! \"&DOLLAR(H10,2)&\" kommt in die Spalte 'Zugang'\",H10,\"\")","v":""},{"$f":"K74","v":20655}]
["Mastrinderstall erweitert",null,{"$f":"IF(C16=\"\",\"\",C16)","v":2021},null,null,null,null,{"$f":"C55","v":49135},{"$f":"H18","v":16},{"$f":"C63","v":3070.9375},null,{"$f":"C55","v":49135},null,{"$f":"J75","v":3070.9375},{"$f":"C69","v":46064.0625}]
["Summe",null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(K74:K75)=0,\"\",SUM(K74:K75))","v":20655},{"$f":"IF(SUM(L74:L75)=0,\"\",SUM(L74:L75))","v":49135},{"$f":"IF(SUM(M74:M75)=0,\"\",SUM(M74:M75))","v":20655},{"$f":"IF(SUM(N74:N75)=0,\"\",SUM(N74:N75))","v":3070.9375},{"$f":"IF(SUM(O74:O75)=0,\"\",SUM(O74:O75))","v":46064.0625}]

{"sheet":"BPI","index":32,"n_rows":95,"n_cols":5,"rows_kept":95,"cut":false,"hidden":false,"merged":[[2,0,3,0]]}
["Baupreisindex für den Hochbau"]
[]
["Jahr","Hochbau gesamt","Wohnhaus- und Siedlungsbau insgesamt","Sonstiger Hochbau insgesamt"]
[null,1979,"1972 *)",1979]
[2021,361.1,710.8,391.9," **) Mittelwerte aus 1. und 2. Quartal 2021"]
[2020,343.9,677.6,344]
[2019,333.5,656.5,333.6]
[2018,322.5,635.4,322.7]
[2017,311,613.20000000000005,310.5]
[2016,302.60000000000002,596.79999999999995,302.2]
[2015,297,586.20000000000005,296.3]
[2014,291.7,576.79999999999995,290.60000000000002]
[2013,284.89999999999998,563.79999999999995,283]
[2012,277.8,550.70000000000005,275.7]
[2011,270.7,536.6,268.60000000000002]
[2010,263.3,522,261.3]
[2009,258.8,513,257.3]
[2008,253.2,501.2,252.1," ***) Baukostenrichtsätze: für das Jahr 2008 ermittelt"]
[2007,241.7,478.7,240.5]
[2006,231.7,459.2,230.3]
[2005,225.2,446.5,223.7]
[2004,219.2,436.1,216.7]
[2003,212.7,424.2,209.8]
[2002,209.6,418,206.5]
[2001,206.8,413.1,203.5]
[2000,203.1,406.3,199.4]
[1999,200.3,400.3,196.9]
[1998,198.2,396.9,194.3]
[1997,195.7,392.5,191.4]
[1996,192.7,387.3,188]
[1995,189.4,381.7,184.3]
[1994,185,373,180]
[1993,179,362,176]
[1992,174,351,170]
[1991,167,336,163]
[1990,158,318,155]
[1989,151,305,149]
[1988,146,295,144]
[1987,141,285,140]
[1986,138,277,137]
[1985,136,271,134]
[1984,133,266,132]
[1983,129,257,129]
[1982,125,248,125]
[1981,118,233,118]
[1980,109,215,109]
[1979,100,200,100]
[1978,{"$f":"+B47/C47*C48","v":95},190,""]
[1977,{"$f":"+B48/C48*C49","v":90},180,""]
[1976,85,170,""]
[1975,81,162,""]
[1974,75.5,151,""]
[1973,65.5,131,""]
[1972,54.5,109,""]
[1971,48.42662743655756,{"$f":"C80/C79*C54","v":96.853254873115119},""]
[1970,45.219566016917987,90.439132033835975]
[1969,41.130562706877527,82.261125413755053]
[1968,39.326590658330268,78.653181316660536]
[1967,37.422397940419266,74.844795880838532]
[1966,35.578337624126512,71.156675248253023]
[1965,34.495954394998158,68.991908789996316]
[1964,31.62964325119529,63.25928650239058]
[1963,30.727657226921661,61.455314453843322]
[1962,29.525009194556819,59.050018389113639]
[1961,28.623023170283187,57.246046340566373]
[1960,{"$f":"+B65/C65*C66","v":27.099668995954389},54.199337991908777]
[1959,{"$f":"+B66/C66*C67","v":25.756712026480319},51.513424052960637]
[1958,{"$f":"+B67/C67*C68","v":24.91485840382493},49.829716807649859]
[1957,{"$f":"+B68/C68*C69","v":24.654284663479213},49.308569326958427]
[1956,{"$f":"+B69/C69*C70","v":23.571901434350856},47.143802868701712]
[]
["*)","mit MwSt."]
[null,"Rückrechnung mit Index für Wohn- und Siedlungsbau!"]
[null,"Rückrechnung mit Baukostenidex f. Wohnungsbau Basis 1945"]
[]
["Quelle: STATISTIK AUSTRIA, erstellt am 23.08.2016"]
["https://www.statistik.at/web_de/statistiken/wirtschaft/preise/baupreisindex/index.html"]
[]
[null,null,2719]
[null,null,2416]
[null,null,2256]
[null,null,2052]
[null,null,1962]
[null,null,1867]
[null,null,1775]
[null,null,1721]
[null,null,1578]
[null,null,1533]
[null,null,1473]
[null,null,1428]
[null,null,1352]
[null,null,1285]
[null,null,1243]
[null,null,1230]
[null,null,1176]