AfA or depreciation for wear and tear are the tax terms for the depreciation of economic goods. In order to determine depreciation periods as uniformly as possible, the Federal Minister of Finance publishes depreciation tables that cover almost all capital goods that wear out through use or over time (e.g. buildings and movable equipment, but not land). The tables contain the so-called "useful life" for the assets. Assets that are generally usable, i.e. that cannot be assigned to a specific industry, appear in the depreciation table for "generally usable assets" (AV).
In the so-called "industry tables", economic goods appear whose use can be assigned to certain industries.
The normal useful life can lead to shortened depreciation periods in the case of special intensity of use (multi-shift use).
The depreciation periods shown in the tables are considered binding for the design of leasing contracts.
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