Field help:
   		  		    (2018)		  
			Dissolution of reserves for replacement purchases		  
		  		  		  		  		  		      	      	  		      	      		
           	           	
           	    		    			    			
   				
  			                If reserves are dissolved, this generates operating income. This also applies to any profit margin on depreciation on savings.
You must therefore specify the total amount from the dissolution of the various reserves according to section 6c in conjunction with section 6b Income Tax Act (EstG) or according to R 6.6 of Income Tax Guidelines (EStR).