Small device

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As a small appliance one is unit of relatively low value when new designated. This new value is usually based on the amount up to which the full tax depreciation for " low-value assets " is permitted in the year of acquisition (€ 410 net). Since the 2008 corporate tax reform in Germany has reduced the amount for immediate depreciation to € 150, new rules must be defined.

Portions of this article appear since 2009 is out of date to be .
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In addition, a small device must be light, usually transportable by one person.

When calculating construction services, small devices such as hand-held circular saws or hand drills are usually recorded with the tools in the construction site overheads. Compare large device and power device