{"presentation":{"slides":[{"elements":[{"x":9.66183574879227,"y":35.79952267303102,"width":40,"height":40,"action":{"library":"H5P.AdvancedText 1.1","params":{"text":"

Ermittlung der Anschaffungskosten<\/strong><\/span><\/h2>\n"},"subContentId":"464339fa-44db-471b-bdb6-489e91a3cabc","metadata":{"contentType":"Text","license":"U","title":"Unbenannt: Text"}},"alwaysDisplayComments":false,"backgroundOpacity":0,"displayAsButton":false,"buttonSize":"big","goToSlideType":"specified","invisible":false,"solution":""},{"x":50.72463768115942,"y":45.346062052505964,"width":37.839581606563684,"height":40,"action":{"library":"H5P.Image 1.1","params":{"contentName":"Bild","alt":"PKW","title":"PKW","file":{"path":"images\/file-61ddf698106f5.png","mime":"image\/png","copyright":{"license":"U"},"width":1280,"height":685}},"subContentId":"3f16b36b-09aa-4f32-b1e6-8d0d9b43867a","metadata":{"contentType":"Image","license":"CC BY-SA","title":"PKW","authors":[{"name":"OpenClipart-Vectors","role":"Author"}],"licenseVersion":"4.0","yearFrom":2013,"source":"https:\/\/pixabay.com\/de\/vectors\/pkw-wagen-fahrzeug-wei%c3%9fes-auto-150155\/"}},"alwaysDisplayComments":false,"backgroundOpacity":0,"displayAsButton":false,"buttonSize":"big","goToSlideType":"specified","invisible":false,"solution":""}],"slideBackgroundSelector":{}},{"elements":[{"x":0,"y":4.77326968973747,"width":100.00000000000001,"height":9.54653937947494,"action":{"library":"H5P.AdvancedText 1.1","params":{"text":"
Schema zur Ermittlung der Anschaffungskosten<\/strong><\/span><\/h2>\n"},"subContentId":"2c08c0d2-ab3a-4f0c-af7a-f360e8bd330a","metadata":{"contentType":"Text","license":"U","title":"Unbenannt: Text"}},"alwaysDisplayComments":false,"backgroundOpacity":0,"displayAsButton":false,"buttonSize":"big","goToSlideType":"specified","invisible":false,"solution":""},{"x":83.33333333333334,"y":81.14558472553699,"width":15.579710144927537,"height":16.46778042959427,"action":{"library":"H5P.Image 1.1","params":{"contentName":"Bild","alt":"PKW","title":"PKW","file":{"path":"images\/file-61ddf698106f5.png","mime":"image\/png","copyright":{"license":"U"},"width":1280,"height":685}},"subContentId":"cbe5dae0-46a1-495a-ae0d-7b5729f81a5a","metadata":{"contentType":"Image","license":"CC BY-SA","title":"PKW","authors":[{"name":"OpenClipart-Vectors","role":"Author"}],"licenseVersion":"4.0","yearFrom":2013,"source":"https:\/\/pixabay.com\/de\/vectors\/pkw-wagen-fahrzeug-wei%c3%9fes-auto-150155\/"}},"alwaysDisplayComments":false,"backgroundOpacity":0,"displayAsButton":false,"buttonSize":"big","goToSlideType":"specified","invisible":false,"solution":""},{"x":6.038647342995169,"y":19.09307875894988,"width":43.47826086956522,"height":78.52028639618138,"action":{"library":"H5P.Image 1.1","params":{"contentName":"Bild","file":{"path":"images\/file-61ddf768982e6.png","mime":"image\/png","copyright":{"license":"U"},"width":1280,"height":1168},"alt":"Post it"},"subContentId":"02dfcb56-dd34-4267-8ca1-795bc24a56c5","metadata":{"contentType":"Image","license":"CC BY-SA","title":"Post it","authors":[{"name":"OpenClipart-Vectors","role":"Author"}],"source":"https:\/\/pixabay.com\/de\/vectors\/hinweis-post-it-erinnerung-147951\/","licenseVersion":"4.0","yearFrom":2013}},"alwaysDisplayComments":false,"backgroundOpacity":0,"displayAsButton":false,"buttonSize":"big","goToSlideType":"specified","invisible":false,"solution":""},{"x":10.869565217391305,"y":23.866348448687347,"width":22.946859903381643,"height":5.727923627684964,"action":{"library":"H5P.AdvancedText 1.1","params":{"text":"
Listeneinkaufspreis (LEP)<\/p>\n"},"subContentId":"8225f6d6-ef55-4fe4-98bc-4eafc8de1aa2","metadata":{"contentType":"Text","license":"U","title":"Unbenannt: Text"}},"alwaysDisplayComments":false,"backgroundOpacity":0,"displayAsButton":false,"buttonSize":"big","goToSlideType":"specified","invisible":false,"solution":""},{"x":10.869565217391305,"y":31.026252983293553,"width":22.946859903381643,"height":5.727923627684964,"action":{"library":"H5P.AdvancedText 1.1","params":{"text":"
- Rabatt<\/p>\n"},"metadata":{"contentType":"Text","license":"U","title":"Unbenannt: Text"},"subContentId":"62185ec8-9e18-4108-8a44-8e5ab9a42d92"},"alwaysDisplayComments":false,"backgroundOpacity":0,"displayAsButton":false,"buttonSize":"big","goToSlideType":"specified","invisible":false,"solution":""},{"x":10.869565217391305,"y":40.572792362768496,"width":22.946859903381643,"height":5.727923627684964,"action":{"library":"H5P.AdvancedText 1.1","params":{"text":"
= Zieleinkaufspreis (ZEP)<\/p>\n"},"metadata":{"contentType":"Text","license":"U","title":"Unbenannt: Text"},"subContentId":"59be8400-aa47-41b7-b9dc-213fb10612c5"},"alwaysDisplayComments":false,"backgroundOpacity":0,"displayAsButton":false,"buttonSize":"big","goToSlideType":"specified","invisible":false,"solution":""},{"x":10.869565217391305,"y":48.21002386634844,"width":22.946859903381643,"height":5.727923627684964,"action":{"library":"H5P.AdvancedText 1.1","params":{"text":"
- Skonto<\/p>\n"},"metadata":{"contentType":"Text","license":"U","title":"Unbenannt: Text"},"subContentId":"16e86a37-59a3-4ebd-b1e7-e8060665bdbd"},"alwaysDisplayComments":false,"backgroundOpacity":0,"displayAsButton":false,"buttonSize":"big","goToSlideType":"specified","invisible":false,"solution":""},{"x":10.869565217391305,"y":57.27923627684964,"width":22.946859903381643,"height":5.727923627684964,"action":{"library":"H5P.AdvancedText 1.1","params":{"text":"
Bareinkaufspreis (BEP)<\/p>\n"},"metadata":{"contentType":"Text","license":"U","title":"Unbenannt: Text"},"subContentId":"3b512813-2cb5-4783-aaa8-b5a520ba6885"},"alwaysDisplayComments":false,"backgroundOpacity":0,"displayAsButton":false,"buttonSize":"big","goToSlideType":"specified","invisible":false,"solution":""},{"x":10.869565217391305,"y":64.43914081145584,"width":33.81642512077295,"height":5.727923627684964,"action":{"library":"H5P.AdvancedText 1.1","params":{"text":"
+ Anschaffungsnebenkosten<\/p>\n"},"metadata":{"contentType":"Text","license":"U","title":"Unbenannt: Text"},"subContentId":"d9a4c3af-5428-4266-8f85-d841e9be406e"},"alwaysDisplayComments":false,"backgroundOpacity":0,"displayAsButton":false,"buttonSize":"big","goToSlideType":"specified","invisible":false,"solution":""},{"x":10.869565217391305,"y":75.41766109785202,"width":30.193236714975846,"height":5.727923627684964,"action":{"library":"H5P.AdvancedText 1.1","params":{"text":"
= Anschaffungskosten (AK)<\/strong><\/p>\n"},"metadata":{"contentType":"Text","license":"U","title":"Unbenannt: Text"},"subContentId":"fe3f7673-60d8-4604-a1a4-b6133b864090"},"alwaysDisplayComments":false,"backgroundOpacity":0,"displayAsButton":false,"buttonSize":"big","goToSlideType":"specified","invisible":false,"solution":""},{"x":10.869565217391305,"y":37.70883054892601,"width":32.608695652173914,"height":0.2386634844868735,"action":{"library":"H5P.Shape 1.0","params":{"line":{"borderWidth":"1","borderStyle":"solid","borderColor":"#000"},"type":"horizontal-line","shape":{"fillColor":"#ffffff","borderColor":"#000000","borderWidth":"0","borderStyle":"solid","borderRadius":"0"}},"subContentId":"afdad48f-714c-4a7a-acfa-e56e75dac32b","metadata":{"contentType":"Shapes","license":"U"}},"backgroundOpacity":0,"displayAsButton":false,"buttonSize":"big","goToSlideType":"specified","invisible":false},{"x":10.869565217391305,"y":54.17661097852028,"width":32.608695652173914,"height":0.2386634844868735,"action":{"library":"H5P.Shape 1.0","params":{"line":{"borderWidth":"1","borderStyle":"solid","borderColor":"#000"},"type":"horizontal-line","shape":{"fillColor":"#ffffff","borderColor":"#000000","borderWidth":"0","borderStyle":"solid","borderRadius":"0"}},"metadata":{"contentType":"Shapes","license":"U"},"subContentId":"b62b48ef-dd36-407b-9929-064a8dc5f646"},"backgroundOpacity":0,"displayAsButton":false,"buttonSize":"big","goToSlideType":"specified","invisible":false},{"x":10.869565217391305,"y":72.55369928400954,"width":32.608695652173914,"height":0.2386634844868735,"action":{"library":"H5P.Shape 1.0","params":{"line":{"borderWidth":"1","borderStyle":"solid","borderColor":"#000"},"type":"horizontal-line","shape":{"fillColor":"#ffffff","borderColor":"#000000","borderWidth":"0","borderStyle":"solid","borderRadius":"0"}},"metadata":{"contentType":"Shapes","license":"U"},"subContentId":"3c5c1d74-db90-4304-bce3-c961b418a552"},"backgroundOpacity":0,"displayAsButton":false,"buttonSize":"big","goToSlideType":"specified","invisible":false},{"x":32.608695652173914,"y":22.911694510739856,"width":40,"height":40,"action":{"library":"H5P.AdvancedText 1.1","params":{"text":"
Warum setzen wir den Listeneinkaufspreis netto an?<\/em><\/strong><\/span>
\nDie Umsatzsteuer stellt f\u00fcr uns nur einen durchlaufenden Posten dar. F\u00fcr die Ermittlung der Anschaffungskosten spielen daher nur die Netto-Betr\u00e4ge<\/strong> eine Rolle.<\/p>\n"},"subContentId":"75d1771e-cf9f-4906-b537-489bb1473acc","metadata":{"contentType":"Text","license":"U","title":"Unbenannt: Text"}},"alwaysDisplayComments":false,"backgroundOpacity":0,"displayAsButton":true,"buttonSize":"small","goToSlideType":"specified","invisible":false,"solution":""},{"x":18.115942028985508,"y":30.548926014319807,"width":40,"height":40,"action":{"library":"H5P.AdvancedText 1.1","params":{"text":"
Der Rabatt wird vom Listeneinkaufspreis (netto) berechnet. Der Rabatt stellt eine Anschaffungspreisminderung <\/strong>dar.<\/p>\n\n
Rabatt in \u20ac = Listeneinkaufspreis * Rabatt \/ 100%<\/span><\/strong><\/span><\/h3>\n\n
Er muss vom Listeneinkaufspreis abgezogen werden. Als Ergebnis erhalten wir den Zieleinkaufspreis.
\n
\nDie anfallenden Anschaffungsnebenkosten <\/span>(z. B. \u00dcberf\u00fchrung oder Zulassung) k\u00f6nnen nicht rabattiert <\/span>werden!<\/p>\n"},"metadata":{"contentType":"Text","license":"U","title":"Unbenannt: Text"},"subContentId":"147c2ff1-bed9-4ec9-89bc-b61eff8d45a0"},"alwaysDisplayComments":false,"backgroundOpacity":0,"displayAsButton":true,"buttonSize":"small","goToSlideType":"specified","invisible":false,"solution":""},{"x":18.115942028985508,"y":47.49403341288782,"width":40,"height":40,"action":{"library":"H5P.AdvancedText 1.1","params":{"text":"
Die Basis f\u00fcr die Berechnung des Skontos bildet der Zieleinkaufspreis. <\/p>\n\n
Skonto in \u20ac = Zieleinkaufspreis * Skontosatz \/ 100 %<\/span><\/span><\/h3>\n\n
Das Skotno stellt eine Anschaffungspreisminderung <\/strong>dar. Es muss vom Zieleinkaufspreis abgezogen werden. Als Ergebnis erhalten wir den Bareinkaufspreis.
\n
\nDie anfallenden Anschaffungsnebenkosten <\/span>(z. B. \u00dcberf\u00fchrung oder Zulassung) k\u00f6nnen nicht skontiert <\/span>werden!<\/p>\n"},"metadata":{"contentType":"Text","license":"U","title":"Unbenannt: Text"},"subContentId":"9ebad692-751e-4f23-9e8f-4a3f0d17acc6"},"alwaysDisplayComments":false,"backgroundOpacity":0,"displayAsButton":true,"buttonSize":"small","goToSlideType":"specified","invisible":false,"solution":""},{"x":35.6280193236715,"y":63.484486873508345,"width":40,"height":40,"action":{"library":"H5P.AdvancedText 1.1","params":{"text":"
Nachdem Rabatt und Skonto abgezogen wurden, m\u00fcssen nun die aktivierungspflichtigen Anschaffungsnebenkosten<\/strong> addiert werden.<\/p>\n\n
Fuhrpark-Beispiele:<\/em><\/p>\n\n
\n\t
Kfz-Zulassung<\/li>\n\t
\u00dcberf\u00fchrung<\/li>\n\t
Sonderausstattung (Klimautomatik, Navigationssystem, ...)<\/li>\n\t
Firmenschriftzug
\n\t <\/li>\n<\/ul>\n"},"metadata":{"contentType":"Text","license":"U","title":"Unbenannt: Text"},"subContentId":"f0fcddbb-b96a-477d-8441-ce4ef05b20e2"},"alwaysDisplayComments":false,"backgroundOpacity":0,"displayAsButton":true,"buttonSize":"small","goToSlideType":"specified","invisible":false,"solution":""},{"x":50.72463768115942,"y":19.09307875894988,"width":40,"height":40,"action":{"library":"H5P.Link 1.3","params":{"linkWidget":{"protocol":"https:\/\/","url":"www.gesetze-im-internet.de\/hgb\/__255.html"},"title":"\u00a7 255 (1) HGB"},"subContentId":"c82403e4-b57d-45c9-b2f4-d1859ff34b2c","metadata":{"contentType":"Link","license":"U"}},"alwaysDisplayComments":false,"backgroundOpacity":0,"displayAsButton":true,"buttonSize":"big","goToSlideType":"specified","invisible":false,"solution":"
\u00a7 255 (1) HGB<\/strong> - Anschaffungskosten - Anschaffungsnebenkosten - Anschaffungspreisminderungen<\/em><\/p>\n"},{"x":56.76328502415459,"y":19.09307875894988,"width":34.78260869565218,"height":16.706443914081145,"action":{"library":"H5P.AdvancedText 1.1","params":{"text":"
\u00a7 255 (1) HGB<\/strong>
\nAnschaffungskosten - Anschaffungsnebenkosten - Anschaffungspreisminderungen<\/em><\/span><\/p>\n"},"subContentId":"48b8cf00-1fa5-4572-8a1b-f543481cebdd","metadata":{"contentType":"Text","license":"U","title":"Unbenannt: Text"}},"alwaysDisplayComments":false,"backgroundOpacity":0,"displayAsButton":false,"buttonSize":"big","goToSlideType":"specified","invisible":false,"solution":""}],"slideBackgroundSelector":{}},{"elements":[{"x":53.14009661835749,"y":35.79952267303102,"width":43.47826086956522,"height":13.60381861575179,"action":{"library":"H5P.Shape 1.0","params":{"shape":{"fillColor":"rgba(255, 105, 105, 0.857)","borderWidth":"1","borderStyle":"solid","borderColor":"rgb(171, 78, 78)","borderRadius":"3"},"type":"rectangle","line":{"borderColor":"#000000","borderWidth":"1","borderStyle":"solid"}},"subContentId":"186f97d3-959a-49c8-a964-406644cca822","metadata":{"contentType":"Shapes","license":"U"}},"backgroundOpacity":0,"displayAsButton":false,"buttonSize":"big","goToSlideType":"specified","invisible":false},{"x":0,"y":4.77326968973747,"width":100.00000000000001,"height":9.54653937947494,"action":{"library":"H5P.AdvancedText 1.1","params":{"text":"
Schema zur Ermittlung der Anschaffungskosten<\/strong><\/span><\/h2>\n"},"subContentId":"8ee8b83d-1383-49d3-a414-5fe2d4be601c","metadata":{"contentType":"Text","license":"U","title":"Unbenannt: Text"}},"alwaysDisplayComments":false,"backgroundOpacity":0,"displayAsButton":false,"buttonSize":"big","goToSlideType":"specified","invisible":false,"solution":""},{"x":83.33333333333334,"y":81.14558472553699,"width":15.579710144927537,"height":16.46778042959427,"action":{"library":"H5P.Image 1.1","params":{"contentName":"Bild","alt":"PKW","title":"PKW","file":{"path":"images\/file-61ddf698106f5.png","mime":"image\/png","copyright":{"license":"U"},"width":1280,"height":685}},"subContentId":"87d68a51-8932-480f-a89f-b66c61d19943","metadata":{"contentType":"Image","license":"CC BY-SA","title":"PKW","authors":[{"name":"OpenClipart-Vectors","role":"Author"}],"licenseVersion":"4.0","yearFrom":2013,"source":"https:\/\/pixabay.com\/de\/vectors\/pkw-wagen-fahrzeug-wei%c3%9fes-auto-150155\/"}},"alwaysDisplayComments":false,"backgroundOpacity":0,"displayAsButton":false,"buttonSize":"big","goToSlideType":"specified","invisible":false,"solution":""},{"x":6.038647342995169,"y":19.09307875894988,"width":43.47826086956522,"height":78.52028639618138,"action":{"library":"H5P.Image 1.1","params":{"contentName":"Bild","file":{"path":"images\/file-61ddf768982e6.png","mime":"image\/png","copyright":{"license":"U"},"width":1280,"height":1168},"alt":"Post it"},"subContentId":"bc5f742a-a09d-4474-a113-b81afba6cda1","metadata":{"contentType":"Image","license":"CC BY-SA","title":"Post it","authors":[{"name":"OpenClipart-Vectors","role":"Author"}],"source":"https:\/\/pixabay.com\/de\/vectors\/hinweis-post-it-erinnerung-147951\/","licenseVersion":"4.0","yearFrom":2013}},"alwaysDisplayComments":false,"backgroundOpacity":0,"displayAsButton":false,"buttonSize":"big","goToSlideType":"specified","invisible":false,"solution":""},{"x":10.869565217391305,"y":23.866348448687347,"width":22.946859903381643,"height":5.727923627684964,"action":{"library":"H5P.AdvancedText 1.1","params":{"text":"
Listeneinkaufspreis (LEP)<\/p>\n"},"subContentId":"2406393c-f462-4512-8391-24a6ada15efb","metadata":{"contentType":"Text","license":"U","title":"Unbenannt: Text"}},"alwaysDisplayComments":false,"backgroundOpacity":0,"displayAsButton":false,"buttonSize":"big","goToSlideType":"specified","invisible":false,"solution":""},{"x":10.869565217391305,"y":31.026252983293553,"width":22.946859903381643,"height":5.727923627684964,"action":{"library":"H5P.AdvancedText 1.1","params":{"text":"
- Rabatt<\/p>\n"},"metadata":{"contentType":"Text","license":"U","title":"Unbenannt: Text"},"subContentId":"c505b8e9-8f25-4493-a782-10fd4b01b3a2"},"alwaysDisplayComments":false,"backgroundOpacity":0,"displayAsButton":false,"buttonSize":"big","goToSlideType":"specified","invisible":false,"solution":""},{"x":10.869565217391305,"y":40.572792362768496,"width":22.946859903381643,"height":5.727923627684964,"action":{"library":"H5P.AdvancedText 1.1","params":{"text":"
= Zieleinkaufspreis (ZEP)<\/p>\n"},"metadata":{"contentType":"Text","license":"U","title":"Unbenannt: Text"},"subContentId":"c174238c-e4a6-4243-a2a3-25527d4742a8"},"alwaysDisplayComments":false,"backgroundOpacity":0,"displayAsButton":false,"buttonSize":"big","goToSlideType":"specified","invisible":false,"solution":""},{"x":10.869565217391305,"y":48.21002386634844,"width":22.946859903381643,"height":5.727923627684964,"action":{"library":"H5P.AdvancedText 1.1","params":{"text":"
- Skonto<\/p>\n"},"metadata":{"contentType":"Text","license":"U","title":"Unbenannt: Text"},"subContentId":"6b8ecc4e-6096-4668-885a-546f4cc8dedf"},"alwaysDisplayComments":false,"backgroundOpacity":0,"displayAsButton":false,"buttonSize":"big","goToSlideType":"specified","invisible":false,"solution":""},{"x":10.869565217391305,"y":57.27923627684964,"width":22.946859903381643,"height":5.727923627684964,"action":{"library":"H5P.AdvancedText 1.1","params":{"text":"
Bareinkaufspreis (BEP)<\/p>\n"},"metadata":{"contentType":"Text","license":"U","title":"Unbenannt: Text"},"subContentId":"2ce52e64-6eb6-4654-8dcd-cb2f3c1952b4"},"alwaysDisplayComments":false,"backgroundOpacity":0,"displayAsButton":false,"buttonSize":"big","goToSlideType":"specified","invisible":false,"solution":""},{"x":10.869565217391305,"y":64.43914081145584,"width":33.81642512077295,"height":5.727923627684964,"action":{"library":"H5P.AdvancedText 1.1","params":{"text":"
+ Anschaffungsnebenkosten<\/p>\n"},"metadata":{"contentType":"Text","license":"U","title":"Unbenannt: Text"},"subContentId":"1db43c38-ee4c-44df-8f88-8099cf775488"},"alwaysDisplayComments":false,"backgroundOpacity":0,"displayAsButton":false,"buttonSize":"big","goToSlideType":"specified","invisible":false,"solution":""},{"x":10.869565217391305,"y":75.41766109785202,"width":30.193236714975846,"height":5.727923627684964,"action":{"library":"H5P.AdvancedText 1.1","params":{"text":"
= Anschaffungskosten (AK)<\/strong><\/p>\n"},"metadata":{"contentType":"Text","license":"U","title":"Unbenannt: Text"},"subContentId":"65fa8d1f-5813-467e-8613-ecf8ce34ca6e"},"alwaysDisplayComments":false,"backgroundOpacity":0,"displayAsButton":false,"buttonSize":"big","goToSlideType":"specified","invisible":false,"solution":""},{"x":10.869565217391305,"y":37.70883054892601,"width":32.608695652173914,"height":0.2386634844868735,"action":{"library":"H5P.Shape 1.0","params":{"line":{"borderWidth":"1","borderStyle":"solid","borderColor":"#000"},"type":"horizontal-line","shape":{"fillColor":"#ffffff","borderColor":"#000000","borderWidth":"0","borderStyle":"solid","borderRadius":"0"}},"subContentId":"5c7b1db0-eaef-4f71-b821-68527ed467e1","metadata":{"contentType":"Shapes","license":"U"}},"backgroundOpacity":0,"displayAsButton":false,"buttonSize":"big","goToSlideType":"specified","invisible":false},{"x":10.869565217391305,"y":54.17661097852028,"width":32.608695652173914,"height":0.2386634844868735,"action":{"library":"H5P.Shape 1.0","params":{"line":{"borderWidth":"1","borderStyle":"solid","borderColor":"#000"},"type":"horizontal-line","shape":{"fillColor":"#ffffff","borderColor":"#000000","borderWidth":"0","borderStyle":"solid","borderRadius":"0"}},"metadata":{"contentType":"Shapes","license":"U"},"subContentId":"a82429e8-e9dc-437b-aed2-868260e0fe8e"},"backgroundOpacity":0,"displayAsButton":false,"buttonSize":"big","goToSlideType":"specified","invisible":false},{"x":10.869565217391305,"y":72.55369928400954,"width":32.608695652173914,"height":0.2386634844868735,"action":{"library":"H5P.Shape 1.0","params":{"line":{"borderWidth":"1","borderStyle":"solid","borderColor":"#000"},"type":"horizontal-line","shape":{"fillColor":"#ffffff","borderColor":"#000000","borderWidth":"0","borderStyle":"solid","borderRadius":"0"}},"metadata":{"contentType":"Shapes","license":"U"},"subContentId":"7f2df323-f4a4-4684-a6e7-3677a0a54608"},"backgroundOpacity":0,"displayAsButton":false,"buttonSize":"big","goToSlideType":"specified","invisible":false},{"x":66.42512077294687,"y":57.27923627684964,"width":19.743836379284158,"height":40,"action":{"library":"H5P.Image 1.1","params":{"contentName":"Bild","file":{"path":"images\/file-61ddfc8c9907a.png","mime":"image\/png","copyright":{"license":"U"},"width":1248,"height":1280},"alt":"Stop"},"subContentId":"2a7e12a7-09ca-4fa5-8abc-c72f98262ca9","metadata":{"contentType":"Image","license":"CC BY-SA","title":"Stop","authors":[{"name":"Clker-Free-Vector-Images","role":"Author"}],"source":"https:\/\/pixabay.com\/de\/vectors\/stoppschild-verkehrsschild-stoppen-37020\/","licenseVersion":"4.0","yearFrom":2012}},"alwaysDisplayComments":false,"backgroundOpacity":0,"displayAsButton":false,"buttonSize":"big","goToSlideType":"specified","invisible":false,"solution":""},{"x":54.34782608695652,"y":38.18615751789976,"width":39.975845410628025,"height":9.54653937947494,"action":{"library":"H5P.AdvancedText 1.1","params":{"text":"
Laufende Aufwendungen d\u00fcrfen nicht <\/strong><\/span>aktiviert werden!<\/p>\n"},"subContentId":"5821f780-8775-469f-93fb-2a709f3ae642","metadata":{"contentType":"Text","license":"U","title":"Unbenannt: Text"}},"alwaysDisplayComments":false,"backgroundOpacity":0,"displayAsButton":false,"buttonSize":"big","goToSlideType":"specified","invisible":false,"solution":""},{"x":92.99516908212561,"y":42.959427207637226,"width":30.193236714975846,"height":16.706443914081145,"action":{"library":"H5P.AdvancedText 1.1","params":{"text":"
Beispiele:
\nKfz-Versicherung, Tankf\u00fcllung, Kundendienst, Reparatur, ...<\/p>\n"},"metadata":{"contentType":"Text","license":"U","title":"Unbenannt: Text"},"subContentId":"97ad2e3d-f273-492d-a1ba-7a6c7649ad98"},"alwaysDisplayComments":false,"backgroundOpacity":0,"displayAsButton":true,"buttonSize":"small","goToSlideType":"specified","invisible":false,"solution":""}],"slideBackgroundSelector":{}},{"elements":[{"x":0,"y":2.386634844868735,"width":99.03381642512078,"height":97.61336515513126,"action":{"library":"H5P.MultiChoice 1.14","params":{"media":{"disableImageZooming":false},"answers":[{"correct":false,"tipsAndFeedback":{"chosenFeedback":"
Die Tankf\u00fcllung stellt einen Aufwand dar. Sie darf nicht zu den Anschaffungskosten gez\u00e4hlt werden.<\/div>\n","tip":"","notChosenFeedback":""},"text":"
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