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[]
["Kalkulationsblatt",null,null,null,"Tagessatz oder Budget"]
["(1)","Name und Anschrift","Mustereinrichtung"]
[null,"der Einrichtung / "]
[null,"des Dienstes:"]
[]
[]
["(2)","Träger der Einrich-","Musterträger"]
[null,"tung / des Dienstes:"]
[]
[]
[]
["(3)","Rechtsform:",null,"(4)","Trägergruppe:"]
[]
["(5)","Leistungsart:",null,"(6)","Betreuungsform:"]
[]
["(7)","Kalkulationszeitraum",null,"(8)","Platzzahl:"]
[]
["(9)","Basistage je Platz und Jahr",null,"(10)","Auslastung:"]
[]
[null,null,null,"(11)","Berechnungstage:"]
[null,null,null,null,{"$f":"B20*E18*E20","v":0}]
[]
[]
[null,null,null,null,"(12)","(13)"]
[null,"Kostenarten",null,null,"kalkulatorischer","je Berechnungs-"]
[null,null,null,null,"Aufwand  in €","tag in €"]
[]
[null,"Personalaufwand"]
["(14)","päd. Betreuung",null,null,{"$f":"'PK Zusammenfassung'!H8","v":0},{"$f":"ROUND(E30/$E$22,1)","v":{"$error":"#DIV/0!"}}]
[]
["(15)","Hauswirtschaft",null,null,{"$f":"'PK Zusammenfassung'!H19","v":0},{"$f":"ROUND(E32/$E$22,1)","v":{"$error":"#DIV/0!"}}]
[]
["(16)","Leitung",null,null,{"$f":"'PK Zusammenfassung'!H28","v":0},{"$f":"ROUND(E34/$E$22,1)","v":{"$error":"#DIV/0!"}}]
[]
["(17)","Verwaltung",null,null,{"$f":"'PK Zusammenfassung'!H33","v":0},{"$f":"ROUND(E36/$E$22,1)","v":{"$error":"#DIV/0!"}}]
[]
["(18)","Technische Dienste",null,null,{"$f":"'PK Zusammenfassung'!H40","v":0},{"$f":"ROUND(E38/$E$22,1)","v":{"$error":"#DIV/0!"}}]
[]
["(19)","Sonstige Dienste",null,null,{"$f":"'PK Zusammenfassung'!H47","v":0},{"$f":"ROUND(E40/$E$22,1)","v":{"$error":"#DIV/0!"}}]
[]
["(20)","Personalnebenkosten",null,null,null,{"$f":"ROUND(E42/$E$22,1)","v":{"$error":"#DIV/0!"}},null,"davon Berufsgenossenschafts-beiträge (BGW) - nachrichtlich",{"$f":"'PK Zusammenfassung'!I55","v":""}]
[]
["(21)","Summe Personalaufwand                                          (14) bis (20)",null,null,{"$f":"SUM(E30:E43)","v":0},{"$f":"ROUND(E44/$E$22,1)","v":{"$error":"#DIV/0!"}}]
[null,"(14) bis (20)"]
[]
[]
[]
[null,"Kostenarten",null,null,"Kalkulatorischer","je Berechnungs-"]
[null,null,null,null,"Aufwand in €","tag in €"]
[]
[null,"Sachaufwand Betreuung"]
["(22)","Nahrungsmittel",null,null,null,{"$f":"ROUND(E53/$E$22,1)","v":{"$error":"#DIV/0!"}}]
[]
["(23)","Betriebsaufwendungen(incl. Wartung)",null,null,null,{"$error":"#DIV/0!"}]
[]
["(24)","Verwaltungsaufwand",null,null,null,{"$error":"#DIV/0!"}]
[]
["(25)","Betreuungsaufwand",null,null,null,{"$error":"#DIV/0!"}]
[]
["(26)","Aufwand für Ausbildungs- und Produktionsbetriebe",null,null,null,{"$error":"#DIV/0!"}]
[null,"Hilfsbetriebe"]
["(27)","Sonstiger Aufwand",null,null,null,{"$error":"#DIV/0!"}]
[]
["(28)","Summe Sachaufwand Betreuung                         (22) bis (27)",null,null,{"$f":"SUM(E53:E64)","v":0},{"$error":"#DIV/0!"}]
[null,"(22) bis (27)"]
[]
[null,"Erlösabzüge Betreuung"]
["(29)","Sachbezüge für Personal",null,null,null,{"$f":"ROUND(E69/$E$22,1)","v":{"$error":"#DIV/0!"}}]
[]
["(30)","Rückvergütung/Erstattung",null,null,null,{"$error":"#DIV/0!"}]
[]
["(31)","Erträge aus Arbeitsleistung für Dritte und Erlöse aus dem Verkauf von Produkten",null,null,null,{"$error":"#DIV/0!"}]
[null,"Erlöse Hilfsbetriebe"]
["(32)","Betriebskostenzuschüsse",null,null,null,{"$error":"#DIV/0!"}]
[]
["(33)","sonstige Erlösabzüge",null,null,null,{"$error":"#DIV/0!"}]
[]
["(34)","Summe Erlösabzüge Betreuung                             (29) bis (33)",null,null,{"$f":"SUM(E69:E78)","v":0},{"$error":"#DIV/0!"}]
[null,"(29) bis (33)"]
["(35)","Bereinigter Sachaufwand Betreuung       Betreuung (28) abzüglich (34)",null,null,{"$f":"E65-E79","v":0},{"$error":"#DIV/0!"}]
[null,"(28) abzüglich (34)"]
["(36)","Bereinigter Aufwand Betreuung                                   (35) zuzüglich (21)",null,null,{"$f":"E81+E44","v":0},{"$error":"#DIV/0!"}]
[null,"(35) zuzüglich (21)"]
[]
[]
[]
[]
[null,"Kostenarten",null,null,"Kalkulatorischer","je Berechnungs-"]
[null,null,null,null,"Aufwand in €","tag in €"]
[]
[null,"Gebäude und Inventar"]
["(37)","Instandhaltung Gebäude, Einrichtungen und Außenanlagen",null,null,null,{"$f":"ROUND(E93/$E$22,1)","v":{"$error":"#DIV/0!"}}]
[null,"und Außenanlagen (ohne Wartung)"]
["(38)","Zinsen für Investitionsdarlehen und Erbbauzinsen",null,null,null,{"$error":"#DIV/0!"}]
[]
["(39)","Mieten/Pachten incl. Maklergebühren",null,null,null,{"$error":"#DIV/0!"}]
[]
["(40)","Leasing",null,null,null,{"$error":"#DIV/0!"}]
[]
["(41)","Abschreibungen (AfA) Gebäude",null,null,null,{"$error":"#DIV/0!"}]
[]
["(42)","Abschreibungen bewegliche Anlagegüter",null,null,{"$f":"Anlagenverzeichnis!F27","v":0},{"$error":"#DIV/0!"}]
[]
["(43)","Abschreibungen für geringwertige Wirtschaftsgüter (GWG) bis € 410,00",null,null,null,{"$error":"#DIV/0!"}]
[null,"zuzüglich MwSt."]
["(44)","Summe Gebäude und Inventar                               (37) bis (43)",null,null,{"$f":"SUM(E93:E106)","v":0},{"$error":"#DIV/0!"}]
[null,"(37) bis (43)"]
[]
[null,"Erlösabzüge Gebäude und Inventar"]
["(45)","Mieten und Pachten",null,null,null,{"$f":"ROUND(E111/$E$22,1)","v":{"$error":"#DIV/0!"}}]
[]
["(46)","Auflösung von Investitionszuschüssen",null,null,null,{"$error":"#DIV/0!"}]
[]
["(47)","Summe Erlösabzüge Gebäude und Inventar (45) und (46)",null,null,{"$f":"E113+E111","v":0},{"$error":"#DIV/0!"}]
[null,"Inventar (45) bis (46)"]
["(48)","Bereinigter Sachaufwand Gebäude und Inventar (44) abzüglich (47)",null,null,{"$f":"E107-E115","v":0},{"$error":"#DIV/0!"}]
[null,"und Inventar (44) abzüglich (47)"]
["(49)","Bereinigter Sachaufwand                                               (35) zuzüglich (48)",null,null,{"$f":"E81+E117","v":0},{"$error":"#DIV/0!"}]
[null,"(35) zuzüglich (48)"]
[]
["(50)","Kalkulatorischer Aufwand                                    (21) Zuzüglich (49)",null,null,{"$f":"E44+E119","v":0},{"$f":"ROUND(E122/$E$22,1)","v":{"$error":"#DIV/0!"}}]
[null,"(21) zuzüglich (49)"]
[]
[]
[]
[]
[null,"Ort/Datum"]
[]
[]
[]
[null,"Unterschrift"]

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[null,null,null,null,"Prospektive Personalkostenkalkulation"]
[]
[null,null,"Wochenarbeitsstunden:",null,"tariflich"]
[]
[null,null,"Ausbildungsqualifikation/ Funktionsgruppe","Vollzeit-kräfte / Multi-plikator","AG Bruttoentgelt je Vollzeitkraft pro Jahr","alternativ               AG Bruttoentgelt je Vollzeitkraft pro Jahr - pauschal","AG Bruttoentgelt multipliziert mit VZK","Summe  Personal-gruppen","Stellenschlüssel"]
[null,null,null,null,null,null,null,null,"Anrechnung","Summe","Schlüssel"]
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[null,null,"Pädagogische Betreuueng",null,{"$f":"'PK AG_Brutto'!L7","v":""},null,{"$f":"IF(AND(E10=\"\",F10=0),\"\",IF(F10>0,D10*F10,D10*E10))","v":""},null,{"$f":"D10","v":0},null,null,null,{"$f":"IF(D10>0,IF(G10=\"\",\"Bitte Personalkosten in den folgenden Tabellenblättern oder alternativ in Spalte F eintragen\",\"\"),IF(G10=\"\",\"\",\"Stellenanteil -VZK oder Multiplikator für die Personalkosten eintragen\"))","v":""}]
[null,null,"Erzieher",null,{"$f":"'PK AG_Brutto'!L8","v":""},null,"",null,{"$f":"D11","v":0},null,null,null,""]
[null,null,null,null,{"$f":"'PK AG_Brutto'!L9","v":""},null,"",null,{"$f":"D12","v":0},null,null,null,""]
[null,null,null,null,{"$f":"'PK AG_Brutto'!L10","v":""},null,{"$f":"IF(AND(E13=\"\",F13=0),\"\",IF(F13>0,D13*F13,D13*E13))","v":""},null,{"$f":"D13","v":0},null,null,null,""]
[null,null,"Praktikanten",null,{"$f":"'PK AG_Brutto'!L11","v":""},null,"",null,{"$f":"D14/2","v":0},null,null,null,""]
[null,null,"MiniJob",null,{"$f":"'PK AG_Brutto'!L12","v":""},null,"",null,null,null,null,null,""]
[null,null,"FSJ / BFD",null,{"$f":"'PK AG_Brutto'!L13","v":""},null,"",null,null,null,null,"keine Berücksichtigung",""]
[null,null,"Honorare",null,{"$f":"'PK AG_Brutto'!L14","v":""},null,"",null,null,null,null,null,""]
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[null,null,null,null,{"$f":"'PK AG_Brutto'!L18","v":""},null,"",null,{"$f":"D21","v":0},null,null,null,""]
[null,null,null,null,{"$f":"'PK AG_Brutto'!L19","v":""},null,"",null,{"$f":"D22","v":0},null,null,null,""]
[null,null,null,null,{"$f":"'PK AG_Brutto'!L20","v":""},null,"",null,{"$f":"D23","v":0},null,null,null,""]
[null,null,"MiniJob",null,{"$f":"'PK AG_Brutto'!L21","v":""},null,"",null,null,null,null,null,""]
[null,null,"Honorare",null,{"$f":"'PK AG_Brutto'!L22","v":""},null,"",null,null,null,null,null,""]
[]
["(16)",null,"Leitung"]
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[null,null,null,null,{"$f":"'PK AG_Brutto'!L26","v":""},null,{"$f":"IF(AND(E30=\"\",F30=0),\"\",IF(F30>0,D30*F30,D30*E30))","v":""},null,{"$f":"D30","v":0},null,null,null,""]
[]
["(17)",null,"Verwaltung"]
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[null,null,null,null,{"$f":"'PK AG_Brutto'!L30","v":""},null,{"$f":"IF(AND(E35=\"\",F35=0),\"\",IF(F35>0,D35*F35,D35*E35))","v":""},null,{"$f":"D35","v":0},null,null,null,""]
[null,null,null,null,{"$f":"'PK AG_Brutto'!L31","v":""},null,{"$f":"IF(AND(E36=\"\",F36=0),\"\",IF(F36>0,D36*F36,D36*E36))","v":""},null,{"$f":"D36","v":0},null,null,null,""]
[null,null,"MiniJob",null,{"$f":"'PK AG_Brutto'!L32","v":""},null,{"$f":"IF(AND(E37=\"\",F37=0),\"\",IF(F37>0,D37*F37,D37*E37))","v":""},null,null,null,null,null,""]
[null,null,"Honorare",null,{"$f":"'PK AG_Brutto'!L33","v":""},null,{"$f":"IF(AND(E38=\"\",F38=0),\"\",IF(F38>0,D38*F38,D38*E38))","v":""},null,null,null,null,null,""]
[]
["(18)",null,"Technische Dienste",null,null,null,null,{"$f":"IF(M40=\"Fehler\",\"Fehler\",SUM(G41:G45))","v":0},null,{"$f":"IF(SUM(I41:I45)=0,\"\",SUM(I41:I45))","v":""},"1 :",{"$f":"IF('PK Zusammenfassung'!J40=\"\",\"\",Kalkulationsblatt!E$18/'PK Zusammenfassung'!J40)","v":""},{"$f":"IF(COUNTBLANK(M41:M45)<5,\"Fehler\",\"\")","v":""}]
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[null,null,null,null,{"$f":"'PK AG_Brutto'!L37","v":""},null,{"$f":"IF(AND(E42=\"\",F42=0),\"\",IF(F42>0,D42*F42,D42*E42))","v":""},null,{"$f":"D42","v":0},null,null,null,""]
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[null,null,"FSJ / BFD",null,{"$f":"'PK AG_Brutto'!L39","v":""},null,{"$f":"IF(AND(E44=\"\",F44=0),\"\",IF(F44>0,D44*F44,D44*E44))","v":""},null,null,null,null,"keine Berücksichtigung",""]
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[null,null,"Honorare",null,{"$f":"'PK AG_Brutto'!L47","v":""},null,{"$f":"IF(AND(E52=\"\",F52=0),\"\",IF(F52>0,D52*F52,D52*E52))","v":""},null,null,null,null,null,""]
[]
[null,null,null,null,null,null,null,{"$f":"SUM(H7:H52)","v":0},null,"Berufsgenossenschaftsbeitrag"]
[null,null,null,null,null,null,null,null,{"$f":"IF(H54>0,ROUND(H54*I54,2),\"\")","v":""},"(BGW) - nachrichtlich"]

{"sheet":"PK AN-Brutto","index":2,"n_rows":50,"n_cols":25,"rows_kept":50,"cut":false,"hidden":false,"merged":[[4,24,5,24],[4,19,4,20],[4,21,4,22],[4,23,5,23],[4,2,5,2],[4,3,5,3],[4,4,5,4],[4,5,5,5],[4,9,5,9],[4,12,5,12],[4,14,5,14],[4,10,5,10],[4,16,5,16],[4,13,5,13],[4,17,5,17],[4,7,5,7]]}
[]
[null,null,null,null,null,null,null,null,null,null,"In dieser Tabelle sind grundsätzlich die Werte für eine 100 % - Stelle bzw. eine Vollzeitstelle (VZK) einzugeben"]
[null,null,null,null,null,null,null,null,null,null,"die Gewichtung erfolgt im Tabellenblatt PK Zusammenfassung"]
[]
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[null,null,null,null,null,null,null,null,null,null,null,61.36,null,null,null,6.65,null,null,null,"Prozent-wert","Betrag","Prozent-wert","Betrag"]
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[null,null,{"$f":"IF('PK Zusammenfassung'!C10=0,\"\",'PK Zusammenfassung'!C10)","v":"Pädagogische Betreuueng"},null,null,null,null,null,"",{"$f":"IF(H10>0,H10+I10,\"\")","v":""},null,null,null,null,{"$f":"IF(J10=\"\",\"\",'PK Zeitzuschläge'!$M$38)","v":""},null,"",{"$f":"IF(Q10=\"\",\"\",ROUND(Q10*12,2))","v":""},null,null,"",null,{"$f":"IF(V10>0,ROUND(R10*V10,2),\"\")","v":""},{"$f":"IF(SUM(W10,U10,R10)>0,SUM(W10,U10,R10),\"\")","v":""},{"$f":"IF(X10=\"\",\"\",ROUND(X10/12,2))","v":""}]
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[null,null,{"$f":"IF('PK Zusammenfassung'!C14=0,\"\",'PK Zusammenfassung'!C14)","v":"Praktikanten"},null,null,null,null,null,"","",null,null,null,null,null,null,"","",null,null,"",null,"","",""]
[null,null,{"$f":"IF('PK Zusammenfassung'!C15=0,\"\",'PK Zusammenfassung'!C15)","v":"MiniJob"},null,null,null,null,null,null,"",null,null,null,null,null,null,"","",null,null,null,null,null,"",""]
[null,null,{"$f":"IF('PK Zusammenfassung'!C16=0,\"\",'PK Zusammenfassung'!C16)","v":"FSJ / BFD"},null,null,null,null,null,null,"",null,null,null,null,null,null,"","",null,null,null,null,null,"",""]
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[]
["(15)",null,"Hauswirtschaft"]
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[null,null,{"$f":"IF('PK Zusammenfassung'!C23=0,\"\",'PK Zusammenfassung'!C23)","v":""},null,null,null,null,null,{"$f":"IF(H23>0,ROUND(H23*$I$6,2),\"\")","v":""},"",null,null,null,null,null,null,"","",null,null,{"$f":"IF(T23=\"\",\"\",ROUND(T23*Q23,2))","v":""},null,"","",""]
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[]
["(16)",null,"Leitung"]
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[]
["(17)",null,"Verwaltung"]
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[]
["(18)",null,"Technische Dienste"]
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[]
["(19)",null,"Sonstige Dienste"]
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[]
[]
[null,"Stundenlohnzuschläge:","Inanspruchnahme",null,null,"Stunden","pro Stunde",null,"Tage im Jahr","Stunden im Jahr","Betrag","Anzahl MA","Summe"]
[null,null,"von","bis",null,null,"in Euro","in Prozent"]
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[null,{"$f":"IF(J24>0,IF(J24<4800,\"Haben Sie alle zuschlagsplfichtigen Zeiten berücksichtigt?! - siehe auch Anwenderhandbuch Seite 16\",IF(J24>5200,\"Bitte die zuschlagspflichtigen Zeiten überprüfen - sie sind möglicherweise zu hoch - siehe auch Anwenderhandbuch Seite 16\",\"\")))","v":false}]
[]
["(14)","pädagogische Betreuung"]
[null,null,"Tabellen-werte","Wochen-arbeits-stunden",null,"Wochen-äquivalent gemäß Tarif-vertrag","Stunden-werte","Gewichtung Zahl der Mitarbeiter"]
[]
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[null,{"$f":"IF('PK Zusammenfassung'!C11>0,'PK Zusammenfassung'!C11,\"\")","v":"Erzieher"},null,{"$f":"'PK Zusammenfassung'!$D$3","v":0},null,4.3479999999999999,{"$f":"IF(C32=\"\",\"\",ROUND(C32/(D32*F32),2))","v":""},{"$f":"IF(G32=\"\",\"\",ROUND(('PK Zusammenfassung'!D11*'PK Zeitzuschläge'!G32),2))","v":""},null,null,"dividiert Monate",null,12]
[null,{"$f":"IF('PK Zusammenfassung'!C12>0,'PK Zusammenfassung'!C12,\"\")","v":""},null,{"$f":"'PK Zusammenfassung'!$D$3","v":0},null,4.3479999999999999,{"$f":"IF(C33=\"\",\"\",ROUND(C33/(D33*F33),2))","v":""},{"$f":"IF(G33=\"\",\"\",ROUND(('PK Zusammenfassung'!D12*'PK Zeitzuschläge'!G33),2))","v":""}]
[null,{"$f":"IF('PK Zusammenfassung'!C13>0,'PK Zusammenfassung'!C13,\"\")","v":""},null,{"$f":"'PK Zusammenfassung'!$D$3","v":0},null,4.3479999999999999,{"$f":"IF(C34=\"\",\"\",ROUND(C34/(D34*F34),2))","v":""},{"$f":"IF(G34=\"\",\"\",ROUND(('PK Zusammenfassung'!D13*'PK Zeitzuschläge'!G34),2))","v":""},null,null,"Durchschn. Zuschlag",null,{"$f":"ROUND(M30/M31/M32,2)","v":{"$error":"#DIV/0!"}}]
[null,null,null,null,null,"gewichteter Durchschnitt:",null,{"$f":"ROUND(SUM(H30:H34)/H37,2)","v":{"$error":"#DIV/0!"}},null,null,"zuzüglich aufschlags-"]
[null,null,null,null,null,null,null,null,null,null,"berechtigte Tage",null,{"$f":"H51","v":{"$error":"#DIV/0!"}}]
[null,null,null,null,null,"Mitarbeiter Vollzeitkräfte",null,{"$f":"SUM('PK Zusammenfassung'!D9:D13)","v":0}]
[null,null,null,null,null,null,null,null,null,null,"Monatswert je Mitarbeiter",null,{"$f":"SUM(M34:M36)","v":{"$error":"#DIV/0!"}}]
[]
[]
[null,"Die Höhe der Entgeltfortzahlung im Krankheitsfall und bei Beurlaubung bestimmen sich"]
[null,"nach dem \"Lohnausfallprinzip\". Der Arbeitnehmer ist so zu vergüten, als hätte er gearbeitet. Damit besteht"]
[null,"auch ein Rechtsanspruch auf die Sonntags-, Feiertags- und Nachtzuschläge (SFN-Zuschläge), wenn in der"]
[null,"Vergangenheit solche Arbeit geleistet wurde."]
[]
[null,"Berechnung:"]
[]
[null,"Aufschlagsberechtigte Tage durch"]
[null,"die Jugendhilfekommission festge-","Tage","Zulage",null,"Tage pro Monat","Tageswert","Summe"]
[null,"legt",50,{"$f":"$M$34","v":{"$error":"#DIV/0!"}},null,30.416666666666668,{"$f":"D50/F50","v":{"$error":"#DIV/0!"}},{"$f":"ROUND(C50*G50,2)","v":{"$error":"#DIV/0!"}}]
[null,"Monatswert pro Mitarbeiter",null,null,null,null,null,{"$f":"ROUND(H50/12,2)","v":{"$error":"#DIV/0!"}}]

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[]
["(14)",null,"päd. Betreuung",null,null,null,null,null,null,null,null,null,null,"Eckdaten Zusatzversorgung",null,null,"Exemplarische Berechnung für die Daten Spalte G"]
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[null,null,{"$f":"IF('PK Zusammenfassung'!C17=0,\"\",'PK Zusammenfassung'!C17)","v":"Honorare"},{"$f":"'PK AN-Brutto'!X17","v":""},null,null,null,null,null,null,null,"","","Pauschalsteuer",0.2,null,"pauschal zu versteuern =",null,{"$f":"S9","v":0},{"$f":"S14*O14","v":0}]
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[]
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[]
["(17)",null,"Verwaltung"]
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[]
["(18)",null,"Technische Dienste"]
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[null,null,{"$f":"IF('PK Zusammenfassung'!C45=0,\"\",'PK Zusammenfassung'!C45)","v":"Honorare"},{"$f":"'PK AN-Brutto'!X43","v":""},null,null,null,null,null,null,null,{"$f":"IF(D40=\"\",\"\",IF(M40=\"nur eine Option zur Altersversorg. möglich\",\"FEHLER\",SUM(D40,E40,F40,H40,J40,K40)))","v":""},{"$f":"IF(COUNT(H40,I40,K40)>1,\"nur eine Option zur Altersversorg. möglich\",\"\")","v":""},"Arbeitslosenversicherung",1.4999999999999999E-2]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"U1 Umlage"]
["(19)",null,"Sonstige Dienste",null,null,null,null,null,null,null,null,null,null,"U2 Umlage"]
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["Anlagenverzeichnis für bewegliche Anlagegüter gemäß Position 42 des Kalkulationsblattes"]
[]
["Träger:",{"$f":"IF(Kalkulationsblatt!C8=\"\",\"\",Kalkulationsblatt!C8)","v":"Musterträger"}]
["Einrichtung:",{"$f":"IF(Kalkulationsblatt!C3=\"\",\"\",Kalkulationsblatt!C3)","v":"Mustereinrichtung"}]
["Betreuungsform:",{"$f":"IF(Kalkulationsblatt!B16=\"\",\"\",Kalkulationsblatt!B16)","v":""}]
[]
["Bezeichnung","Anzahl","Anschaffungskosten","Summe Anlagegut","Abschrei-bungs-zeitraum","Abschreibungswert pro Jahr"]
[]
[]
[null,null,null,{"$f":"IF(B10>0,(C10*B10),\"\")","v":""},null,{"$f":"IF(E10=\"\",\"\",D10/E10)","v":""}]
[null,null,null,"",null,""]
[null,null,null,"",null,""]
[null,null,null,"",null,""]
[null,null,null,"",null,""]
[null,null,null,"",null,""]
[null,null,null,"",null,""]
[null,null,null,"",null,{"$f":"IF(E17=\"\",\"\",D17/E17)","v":""}]
[null,null,null,"",null,{"$f":"IF(E18=\"\",\"\",D18/E18)","v":""}]
[null,null,null,"",null,""]
[null,null,null,"",null,""]
[null,null,null,"",null,""]
[null,null,null,"",null,""]
[null,null,null,"",null,""]
[null,null,null,"",null,""]
["Zugang",null,null,{"$f":"SUM(D10:D24)","v":0},null,{"$f":"SUM(F10:F24)","v":0}]
["Bestand"]
["Summe",null,null,{"$f":"D25+D26","v":0},null,{"$f":"F25+F26","v":0}]