Low-value assets, how long part?

Example:

I buy a laptop in 2019 - net 750 Euro - for my company. The laptop is then booked as GWG and by full charge. For example: GWG 750 EUR and VSt 142,50 EUR to bank 892,50 EUR. I understood that so far.

But what about the laptop? It will disappear from the directory at the end of the year, right? What if he breaks down in early 2020 or if I want to take him over to private wealth? What about the laptop in 2020? Does he still exist in the book?

So in practice something like that always comes with a residual value (1 euro) / in theory 0 euro

If it breaks, you can't do any AfAA since you got it as an immediate expense.

If you take it you have to make a Ust correction and tax the Verwertungungsgewinn (fictitious).