Depreciation table
The depreciation table ( "asset depreciation," short depreciation tables) is a tool for estimating the normal useful life of an asset of fixed assets . This is necessary to calculate the tax depreciation . It is published by the Federal Ministry of Finance .
species
There is a table for general assets as well as several industry-specific tables.
abstract
The depreciation table (excerpt) for the generally applicable fixed assets is below :
| Art | Useful life in years |
|---|---|
| Silo structures and chimneys made of masonry or concrete | 33 |
| Roads and bridges made of steel and concrete | 33 |
| Rail vehicles | 25th |
| Aircraft under 20 t maximum weight in flight | 21st |
| Bank reinforcements | 20th |
| Outdoor lighting , street lighting | 19th |
| Office furniture | 13 |
| Trucks , semi-trailers | 9 |
| Shop fittings / cooling facilities | 8th |
| Motorcycles , scooters , bicycles | 7th |
| Mainframe | 7th |
| Photo, film, video and audio devices ( televisions , CD players , recorders , loudspeakers , radios , amplifiers , cameras , monitors, etc.) | 7th |
| Passenger cars and station wagons | 6th |
| Cellular devices | 5 |
| Workstations , personal computers , notebooks and their peripheral devices (printers, scanners, monitors, etc.) | 3 |
The useful life given in the depreciation tables is industry-specific, with the exception of the information in the depreciation table for general assets. It serves as a reference point for assessing the appropriateness of the tax deductions for wear and tear (depreciation). It takes into account the technical wear and tear of a company working under normal conditions (including shift work that is customary in the industry).
example
A personal computer is a general asset. In the associated table (AV) the useful life is given as 3 years. However, if the company can credibly demonstrate that the useful life is lower, then a lower duration can also be applied.
Web links
Individual evidence
- ↑ Federal Ministry of Finance of December 15, 2000, depreciation table for generally usable capital goods (AV) , accessed on June 17, 2019