Find no answer to my question and somehow I stand on the hose.
I'm just doing my EÜR 2018 on. In 2017, I bought 2 office furniture and amortized it via GWG collective items. In 2018 I bought a notebook, under 800 euro gross / net and wanted to do this now about GWG Sofotabschreibung.
Wanted actually the residual value of the office furniture (so reduced by the depreciation from 2017) write off immediately, but somehow shows me my program only the annual depreciation amount. Can't I switch to the immediate depreciation here although the limit (was increased from 2018) is not reached? Thought one actually had to decide in the year only for a depreciation method, so two different would not go.
For each year, a decision has to be made in favor of the GWG immediate write-off or the collective item. If a collective item has been created in 2017, it has to be written off for a period of 5 years. A change to the GWG depreciation for these assets is not possible. For the assets acquired in 2018 the GWG depreciation can be applied.
Okay, thank you for the answer. I understood it, which can be checked every year again what I choose, but just do not hold together, so I thought, I could quasi resolve the collective item from 2017 and make the remainder as GWG immediate write-off, since the value below the Limit lies.
