Field help: (2022) Disposals This text refers to the Steuererklärung 2022. You can find the version for the Steuererklärung 2025 at: (2025): Disposals An asset disposal is the premature retirement of an asset, before its useful life has expired.There are basically three different reasons for an asset disposal:Asset disposal through sale,Asset disposal without sale (for example, theft, scrapping, loss),Asset disposal by private withdrawal.