{
  "data": {
    "tree": [
      {
        "summary": "Sonst. betriebl. Aufwendungen",
        "value": "P08",
        "tree": [
          {
            "summary": "Raumkosten",
            "value": "P08A"
          },
          {
            "summary": "Versicherungen und Beiträge",
            "value": "P08B"
          },
          {
            "summary": "Kfz-Kosten",
            "value": "P08C"
          },
          {
            "summary": "Werbe- und Reisekosten",
            "value": "P08D"
          },
          {
            "summary": "Kosten der Warenabgabe",
            "value": "P08E"
          },
          {
            "summary": "Instandhaltung",
            "value": "P08F"
          },
          {
            "summary": "Sonstige Kosten",
            "value": "P08G"
          }
        ]
      }
    ]
  }
}