fix: accounts and account types in German CoA "SKR 03"

[barredterra]

Summary by CodeRabbit

• New Features

  • Added new accounts to the German chart of accounts (SKR03) for assets under construction and inventory value adjustments.

• Updates

  • Refined account type classifications for depreciation and fixed asset disposal transactions to improve accounting accuracy.

[coderabbitai]

No actionable comments were generated in the recent review. 🎉

ℹ️ Recent review info

⚙️ Run configuration

Configuration used: Organization UI

Review profile: CHILL

Plan: Pro

Run ID: 9685ecc5-5776-4b98-a135-4698e8fb1bdc

📥 Commits

Reviewing files that changed from the base of the PR and between 6246a9a and 0b037ca.

📒 Files selected for processing (1)

• erpnext/accounts/doctype/account/chart_of_accounts/verified/de_kontenplan_SKR03_gnucash.json

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Walkthrough

The PR updates the German SKR03 chart of accounts configuration file. Changes include adding account 0498 ("Anlagen im Bau") under fixed assets with Capital Work in Progress classification, adding accounts 3960 and 2310 in the expenses section, changing account 2320's type from Stock Adjustment to Expense Account, and modifying account 4830's type from Accumulated Depreciation to Depreciation.

🚥 Pre-merge checks | ✅ 5

✅ Passed checks (5 passed)

Check name	Status	Explanation
Description Check	✅ Passed	Check skipped - CodeRabbit’s high-level summary is enabled.
Title check	✅ Passed	The title clearly and specifically describes the main changes: fixing accounts and account types in the German Chart of Accounts (SKR 03).
Docstring Coverage	✅ Passed	No functions found in the changed files to evaluate docstring coverage. Skipping docstring coverage check.
Linked Issues check	✅ Passed	Check skipped because no linked issues were found for this pull request.
Out of Scope Changes check	✅ Passed	Check skipped because no linked issues were found for this pull request.

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