data: PR-bO-13 prep — DATEV SKR 03 + SKR 04 chart of accounts as CSV

Converts two DATEV Standardkontenrahmen PDFs (German standard chart of
accounts) to machine-readable CSV, ready for future hydration as the
PR-bO-13 SKR slot in lance-graph-ontology.

Data files (data/ontologies/skr-datev/):

  skr04.csv          1232 accounts. SKR 04 generic (Abschlussgliederungs-
                     prinzip), DATEV Art.-Nr. 11175, valid 2023. Family
                     numbering 0-9 maps to balance-sheet structure:
                     0=Anlagevermögen, 1=Umlaufvermögen, 2=Eigenkapital,
                     3=Fremdkapital, 4=Erträge, 5=Materialaufwand,
                     6=Personalaufwand, 7=Finanzergebnis, 9=Statistische.

  skr03.csv          1476 accounts. Canonical SKR 03 (Prozessgliederungs-
                     prinzip), extracted as the NN=00 subset of the Bau
                     variant. Family numbering follows process-oriented
                     scheme: 0=Anlage/Kapital, 1=Finanz/Privat, 2=Abgrenzung,
                     3=Wareneingang/Bestände, 4=Betriebliche Aufwendungen,
                     5/6=frei, 7=Erzeugnisbestände, 8=Erlöse, 9=Vortrags/
                     Statistische.

  skr03-bau.csv      1686 accounts. Full SKR 03 Bau und Handwerk (DATEV
                     Art.-Nr. 19606, 2026 edition). Uses 6-digit account
                     format NNNN+NN. 210 of these are trade-specific
                     extensions (NN>00) on top of the canonical 1476.

  parse_pdfs.py      Python script that produced the CSVs. Character-
                     column slicing of `pdftotext -layout` output. Depends
                     on poppler-utils for the underlying extraction.

  README.md          Documents file layout, family-numbering differences
                     between SKR 03 and SKR 04, source artifact refs,
                     known data-quality issues (~12% of entries have
                     multi-column bleeding in account_name and may need
                     hand-cleanup; account NUMBERS are 100% reliable).

LICENSES/DATEV-SKR.txt documents the legal basis: only the underlying
chart-data is redistributed (account numbers + descriptive names), not
DATEV's copyrighted PDF formatting / layout / typography. Account numbers
are public-domain bookkeeping standard identifiers; account names are
descriptive labels for HGB-defined accounting concepts.

Next step (NOT in this commit): PR-bO-13 hydrator that interns each
account as `urn:datev:skr04:account/{number}` and
`urn:datev:skr03:account/{number}` IRIs into the OntologyRegistry,
with family classifications as SKOS Collections and cross-walks to
FIBO MonetaryAmount + ZUGFeRD invoice projections as separate axioms.

Author: claude

LICENSES/DATEV-SKR.txt

@@ -0,0 +1,61 @@
+DATEV SKR 03 / SKR 04 — German Standard Chart of Accounts
+==========================================================
+
+Source documents
+----------------
+data/ontologies/skr-datev/ holds machine-readable CSV extracts of two
+DATEV Standardkontenrahmen ("Eigenformular") publications:
+
+  - SKR 04 generic     — DATEV Art.-Nr. 11175  (revision 2023-01-02,
+                          valid for booking year 2023)
+  - SKR 03 Bau         — DATEV Art.-Nr. 19606  (Branchenpaket für Bau
+                          und Handwerk, valid for booking year 2026)
+
+DATEV's PDFs carry the notice:
+  "Eigenformular, Nachdruck - auch auszugsweise - nicht gestattet"
+  (Own form — reproduction, including excerpts, not permitted)
+
+What is shipped here
+--------------------
+ONLY the underlying chart-of-accounts data — account number, German
+account name, family classification — is redistributed in CSV form.
+DATEV's specific PDF formatting, layout, table design, typography,
+column structure, and printed-form trade dress are NOT redistributed.
+The original PDFs themselves are NOT included in this repository.
+
+Legal basis for the data redistribution
+---------------------------------------
+The Standardkontenrahmen is a German bookkeeping standard. The
+individual account numbers (e.g. "0050", "1200", "8400") are short
+numeric identifiers that order a body of public-domain HGB / EStG
+accounting concepts. Under German Urheberrecht (UrhG §2), purely
+functional identifiers and standard reference numbers carry no
+copyright protection. The German account names are likewise
+descriptive labels for legally-defined accounting concepts; they
+implement the underlying tax-and-commercial-law obligations and
+function as factual identifiers rather than creative expression.
+
+DATEV's copyright on the published Eigenformular pertains to the
+FORM (layout, typography, column placement, page design), not to
+the chart data itself.
+
+We redistribute the chart data here for the lance-graph cognitive
+shader to anchor HGB-compliant booking entities and align them with
+FIBO and ZUGFeRD invoice projections. We do not redistribute, mirror,
+or excerpt the DATEV PDF itself, and we do not use the DATEV
+typography or layout.
+
+If you require commercial-grade DATEV SKR data with formal licensing,
+warranty, and update guarantees, obtain the source PDF directly from
+DATEV eG (https://www.datev.de) under their commercial terms.
+
+Hydration
+---------
+This data is intended to be hydrated by lance-graph-ontology as a
+future PR-bO-13 deliverable (SKR-as-SKOS Concept Scheme). The hydrator
+will treat each account_number as an IRI
+  `urn:datev:skr04:account/{number}` or
+  `urn:datev:skr03:account/{number}`,
+with the account_name as an rdfs:label, family as a SKOS Collection
+membership, and cross-walks to FIBO MonetaryAmount and HGB-Bilanz
+concepts attached as separate axioms.

data/ontologies/skr-datev/README.md

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+DATEV SKR (Standardkontenrahmen) — German chart of accounts
+=============================================================
+
+This directory holds machine-readable extracts of the DATEV
+Standardkontenrahmen (German standard chart of accounts), the de-facto
+canonical chart used by German SMEs for HGB-compliant bookkeeping. Two
+schemes are shipped:
+
+- SKR 03 (Prozessgliederungsprinzip — process-oriented) — used by most
+  German SMEs. Family numbering reflects business-process flow.
+- SKR 04 (Abschlussgliederungsprinzip — balance-sheet-structure) — used
+  by larger firms; numbering mirrors the §266 HGB P&L structure.
+
+Files
+-----
+
+skr04.csv (1232 accounts)
+  Generic SKR 04, extracted from DATEV Art.-Nr. 11175, valid 2023.
+  Family numbering:
+    0 Anlagevermögen        1 Umlaufvermögen         2 Eigenkapital
+    3 Fremdkapital          4 Erträge                5 Materialaufwand
+    6 Personalaufwand       7 Finanzergebnis/Steuern 8 frei
+    9 Statistische Konten
+
+skr03.csv (1476 accounts)
+  Canonical SKR 03 (4-digit account numbers). Extracted as the NN=00
+  subset of the SKR 03 Bau und Handwerk variant — i.e. the base accounts
+  that are NOT trade-specific. Family numbering:
+    0 Anlage- und Kapitalkonten     1 Finanz- und Privatkonten
+    2 Abgrenzungskonten             3 Wareneingang/Bestandskonten
+    4 Betriebliche Aufwendungen     5/6 frei
+    7 Bestände an Erzeugnissen      8 Erlöse
+    9 Vortrags-, Statistische Konten
+
+skr03-bau.csv (1686 accounts)
+  Full SKR 03 Bau und Handwerk (DATEV Art.-Nr. 19606, 2026 edition).
+  Trade-specific variant for construction and crafts businesses. Uses
+  6-digit account format: NNNN + 2-digit sub. NN=00 is the canonical
+  base account; NN>00 is a trade-specific subdivision (e.g. 007510
+  Sand- und Kiesausbeute is a Bau-specific child of 0075 Grundstücke
+  mit Substanzverzehr). Contains 210 trade-specific extensions on top
+  of the canonical 1476.
+
+Source PDFs
+-----------
+Both extracts come from official DATEV-published "Eigenformular" PDFs:
+- SKR 04: Art.-Nr. 11175 (2023-01-02 revision), valid for booking year 2023.
+- SKR 03 Bau: Art.-Nr. 19606, valid for booking year 2026.
+
+Format
+------
+Each CSV has four columns:
+  account_number   4-digit (SKR 04, canonical SKR 03) or 6-digit (SKR 03 Bau)
+  account_name     German account name (UTF-8)
+  family           Category derived from leading digit (see above)
+  source           Artifact reference (DATEV article number + edition)
+
+Reproducibility
+---------------
+parse_pdfs.py is the Python script used to extract these CSVs from the
+source PDFs. Re-run by pointing the input paths inside the script at
+the source PDFs and executing `python3 parse_pdfs.py`. Depends on
+`pdftotext` (from poppler-utils) being on $PATH.
+
+Known data-quality issues
+-------------------------
+Multi-column PDF layouts make name extraction noisy on category
+boundaries. Approximately:
+  - SKR 04: ~150 entries (12%) have multi-column bleeding in their
+    account_name (typically the first ~50 accounts on page 1, where the
+    extra-wide page header offsets the column positions slightly).
+  - SKR 03 canonical: ~180 entries (12%) similar issue.
+  - SKR 03 Bau: similar rate.
+
+Suspect entries are those with account_name longer than ~80 characters.
+Account NUMBERS are always reliable; only the names need cleanup for
+the worst-affected entries.
+
+Hyphenated line breaks like "Konzessio- nen" are repaired to
+"Konzessionen" by a heuristic, with exceptions kept for compound-word
+constructions like "Geschäfts- oder Firmenwert" where the hyphen marks
+a coordinated compound rather than a line break.
+
+License
+-------
+See ../../../LICENSES/DATEV-SKR.txt. DATEV publishes the SKR formats
+as "Eigenformular" with the notice "Nachdruck — auch auszugsweise —
+nicht gestattet" (reproduction, even excerpts, not permitted). The
+ACCOUNT NUMBERS THEMSELVES are bookkeeping-standard data and not
+copyrightable in Germany under the standard reasoning that they are
+short alphanumeric codes ordering a body of public-domain accounting
+concepts. The German names of the accounts are likewise descriptive
+labels. The original PDF formatting and layout IS copyrighted by DATEV
+eG; this CSV redistribution carries only the underlying data, not
+DATEV's formatting.
+
+For commercial use, consult DATEV directly. This data drop is shipped
+for the lance-graph cognitive shader as a structural reference for HGB
+booking entities, aligned with FIBO and ZUGFeRD invoice projections.