[FIX] l10n_de_skr04: bad debt accounts have wrong type

Bad debt accounts should be of expenses type like the ones in the l10n_de_skr03 addon

opw-2512526

closes odoo/odoo#75772

Signed-off-by: William André (wan) <wan@odoo.com>

addons/l10n_de_skr04/data/account.account.template.csv

@@ -1042,12 +1042,12 @@
 "chart_skr04_6927","6927","Einstellungen in steuerliche Rücklagen","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
 "chart_skr04_6928","6928","Einstellungen in die Rücklage für Ersatzbeschaffung nach R 6.6 EStR","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
 "chart_skr04_6929","6929","Einstellungen in die steuerliche Rücklage nach § 4g EStG","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
-"chart_skr04_6930","6930","Forderungsverluste","l10n_de.tag_de_pl_08_7","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
-"chart_skr04_6931","6931","Forderungsverluste 7 % USt","l10n_de.tag_de_pl_08_7","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
-"chart_skr04_6932","6932","Forderungsverluste aus steuerfreien EU-Lieferungen","l10n_de.tag_de_pl_08_7","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
-"chart_skr04_6933","6933","Forderungsverluste aus im Inland steuerpflichtigen EU-Lieferungen 7 % USt","l10n_de.tag_de_pl_08_7","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
-"chart_skr04_6936","6936","Forderungsverluste 19 % USt","l10n_de.tag_de_pl_08_7","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
-"chart_skr04_6938","6938","Forderungsverluste aus im Inland steuerpflichtigen EU-Lieferungen 19 % USt","l10n_de.tag_de_pl_08_7","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6930","6930","Forderungsverluste","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6931","6931","Forderungsverluste 7 % USt","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6932","6932","Forderungsverluste aus steuerfreien EU-Lieferungen","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6933","6933","Forderungsverluste aus im Inland steuerpflichtigen EU-Lieferungen 7 % USt","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6936","6936","Forderungsverluste 19 % USt","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6938","6938","Forderungsverluste aus im Inland steuerpflichtigen EU-Lieferungen 19 % USt","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
 "chart_skr04_6960","6960","Periodenfremde Aufwendungen","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
 "chart_skr04_6967","6967","sonstige Aufwendungen betriebsfremd und regelmäßig ","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
 "chart_skr04_6968","6968","Sonstige nicht abziehbare Aufwendungen","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""