depreciation

Depreciation or deduction for wear and tear are the tax terms for the depreciation of assets. For the most uniform determination of depreciation periods, the Federal Minister of Finance publishes depreciation tables that cover almost all capital goods that deteriorate through use or over time (eg buildings and mobile equipment but no plots). The tables contain the so-called "useful life" for the assets. Assets that are generally usable, that is, that can not be assigned to any particular industry, appear in the depreciation table for "General-purpose assets" (AV).

In the so-called "sector tables" appear economic goods whose use is assigned to specific industries.

The normal useful life may lead to shortened depreciation times in the case of a particular intensity of use (multi-shift use).

For the design of leases, the depreciation times shown in the tables are considered binding.

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