{
  "fields": [{"id":"_id","type":"int"},{"id":"Sachkonto","type":"text"},{"id":"Bezeichnung","type":"text"}],
  "records": [
    [1,"3","Aufwand"],
    [2,"30","Personalaufwand"],
    [3,"31","Sach- und übriger Betriebsaufwand"],
    [4,"33","Abschreibungen VV"],
    [5,"34","Finanzaufwand"],
    [6,"35","Einlagen in Fonds und Spezialfinanzierungen"],
    [7,"36","Transferaufwand"],
    [8,"37","Durchlaufende Beiträge"],
    [9,"39","Interne Verrechnungen"],
    [10,"4","Ertrag"],
    [11,"40","Fiskalertrag"],
    [12,"41","Regalien und Konzessionen"],
    [13,"42","Entgelte"],
    [14,"43","Verschiedene Erträge"],
    [15,"44","Finanzertrag"],
    [16,"45","Entnahmen aus Fonds und Spezialfinanzierungen"],
    [17,"46","Transferertrag"],
    [18,"47","Durchlaufende Beiträge"],
    [19,"48","Ausserordentlicher Ertrag"],
    [20,"49","Interne Verrechnungen"],
    [21,"5","Investitionsausgaben"],
    [22,"50","Sachanlagen"],
    [23,"51","Investitionen auf Rechnung Dritter"],
    [24,"52","Immaterielle Anlagen"],
    [25,"54","Darlehen"],
    [26,"55","Beteiligungen und Grundkapitalien"],
    [27,"56","Eigene Investitionsbeiträge"],
    [28,"57","Durchlaufende Investitionsbeiträge"],
    [29,"6","Investitionseinnahmen"],
    [30,"61","Rückerstattungen"],
    [31,"63","Investitionsbeiträge für eigene Rechnung"],
    [32,"64","Rückzahlung von Darlehen"],
    [33,"67","Durchlaufende Investitionsbeiträge"],
    [34,"7","Ausgaben für Sachanlagen des Finanzvermögens"],
    [35,"70","Investitionen in Sachanlagen"],
    [36,"77","Übertragung realisierte Gewinne aus Sachanlagen in die ER"],
    [37,"8","Einnahmen für Sachanlagen des Finanzvermögens"],
    [38,"80","Verkauf von Sachanlagen"]
]}