If cmIns Is Nothing Then
        Set cmIns = New ADODB.Command
        With cmIns
            Set .ActiveConnection = Application.DataCon
            .CommandTimeout = .ActiveConnection.CommandTimeout
            .CommandType = adCmdText
            .CommandText = "INSERT INTO Buchwerte (Mandant_ID, Jahr, Monat, KW," & _
              "Datum, Satz_ID," & _
                           Space(1) & "Konto_ID, Kostenstelle_ID," & _
                           "Kostentraeger_ID," & _
                           Space(1) & "Betrag, EndSaldo, WertEbene," & _
                           "DetailEbene, BuchText)" & _
                           Space(1) & "VALUES (?, ?, ?, ?, ?, ?, ?, ?, 0, ?, ?," & _
                           "?, ?, ?)"
            .Parameters.Refresh
            .Parameters(3) = 0
            .Parameters(4) = 0
            .Parameters(5) = l_UmlageIndex
            .Parameters(10) = -1
            .Parameters(11) = 1
            .Parameters(12) = "Umlage Personalkosten"
        End With
    End If

 cmIns.Parameters(0) =

cmIns.Execute lCount, , adExecuteNoRecords