fix: accounts and account types in German CoA "SKR 03" (backport #54711)

[mergify]

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.

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This is an automatic backport of pull request #54711 done by [Mergify](https://mergify.com).

[codecov]

Codecov Report

✅ All modified and coverable lines are covered by tests.
✅ Project coverage is 79.77%. Comparing base (d27cf48) to head (a6c3931).
⚠️ Report is 10 commits behind head on version-16-hotfix.

Additional details and impacted files

@@                  Coverage Diff                  @@
##           version-16-hotfix   #54713      +/-   ##
=====================================================
- Coverage              79.77%   79.77%   -0.01%     
=====================================================
  Files                   1172     1172              
  Lines                 126512   126516       +4     
=====================================================
  Hits                  100926   100926              
- Misses                 25586    25590       +4     

see 2 files with indirect coverage changes

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