From 2018, a laptop does not have to be depreciated if it was more expensive than 410 eur, but can be discontinued immediately. Now it's just my question, where this is then specified in the EÜR. It used to be the depreciation field for depreciation (depreciation). Where is it entered today?
But only up to the limit of 800 euro net (previously 410)
The immediate write-off for GWG is entered in line 33
If s are over 800 euro, will it be amortized over afa as before?
Exactly.
Since there are neither costs nor revenues, I would not mention it there. At the most take the device in the private use, then had to evt possibly 1.-Euro appear (private withdrawal)
Yes exactly.
either regular over the useful life.
or over the collection pool over 5 years. If you have used it for other GWG's
