Laptops take out of fixed assets again? sp spleenAilani
Depreciation of favorable economic assets? Za Zavierella
Questionnaire for ending the commercial activity? la landonLaila
How do I overcome my depression? un unwieldy
Example: A laptop costs EUR 700 and will be written off in full in the year of acquisition (2019). Residual book value 0 EUR.
What do you have to do in 2020 when the laptop leaves the company? For example, if you throw it away, because it is broken or transferred to private wealth, because it is no longer needed in the company?
The laptop will run as GWG, I know from the past so that a "reminder value" of 1, - € in the FiBu leaves but in the present time, everything is actually written off to zero (depends somewhat on the tax office).
If you throw away the laptop, which I can't recommend because the device is to be handled as hazardous waste, I would deposit a note in the documents. If you have the laptop professionally disposed of, I would be issued by the "Entsorgungsunsunternehmen" a corresponding certificate or copy the bill and store separately.
If you transfer the thing in your private assets, which is only without problems in a sole proprietorship AND you pay nothing for it, the device is still recognized with a current market value and accordingly booked as a private withdrawal.
If you sell the laptop you will not give it away but with a corresponding value.
Just because a technical device is completely written off, does not mean that it is worth anything anymore. If it is sold, it will be taxed accordingly and recorded as revenue.
If it is defective, it is to be written off economically. Since this has already happened, it is to be written off with the possible residual value of 1 Euro. Otherwise, nothing happens, which only means that nothing adds to the accounting nothingness. The disposal document should be added, otherwise a self-document should be written.
On the other hand, a subtraction (in theory, the replacement value of the part, if the operation were sold as a whole, no one knows how to determine it, usually the market value of the used part, which usually amounts to a rough estimate, even if you do not have a list like the Schwackeliste have to rate), VAT liable and profit and loss.
If the laptop is sold for money, it is an extraordinary return
