Depreciation of favorable economic assets?

Recently, an adapter was purchased for a laptop, cost was a low double-digit euro amount.

Since it is peripheral for a computer and as such is not independently usable, it can't be treated as GWG and immediately amortized.

Consequently, the adapter must therefore be included regularly in the system directory, since there are only for GWG a "minimum amount" below which there's no obligation to record in a separate directory, and depreciated by depreciation table, in this case over 3 years.

Now the question: Is this assessment correct?

Depends on.

If the adapter belongs to a specific laptop and will be disposed of with that laptop, you can enable it on the laptop and write off the rest of the depreciation period.

Otherwise you are right.

Thanks for the quick reply! In this specific case, the adapter can / will be used by several laptops, so a clear assignment is difficult.

By the way: Does not the plant list u. U. Pretty up? A lower limit analogous to the GWG, or the cancellation of self-employment for the classification of GWG would seem logical for me… However, it is already clear that this is about valid law, which does not necessarily have to be logical.

Tax Law and Logic - two worlds meet.

How expensive was that thing? If it is really only a small amount (<50 EUR), I would book this in the cost.

Specifically, it was now almost 40 euro, but I wanted to clarify the principle once ;-)

Basically, you're right.

Unfortunately, the tax laws are a bit bulky for everyday use.

My experience from 40 years of accounting is that tax auditors look at very different things than the account "Small purchases up to 250 EUR".

Thank you.