Field help: (2024) Depreciation for wear and tear(AfA)(see business assets) This text refers to the Steuererklärung 2024. You can find the version for the Steuererklärung 2025 at: (2025): Depreciation for wear and tear(AfA)(see business assets) You can enter all the information on depreciation for wear and tear (AfA) in the "Business assets" area.Click on the button here to enter all the necessary information on your business assets and the related depreciation.Depreciation on immovable assetsDepreciation on intangible assetsDepreciation on movable assetsDissolution of collective items in accordance with sect. 6, para. 2a of the Income Tax Act (EStG)Special depreciation in accordance with sect. 7g, paras 5 and 6 of the Income Tax Act (EStG)Reduction amounts in accordance with sect. 7g, para. 2, sentence 2 of the Income Tax Act (EStG)Expenses for low-value assetsRemaining book value of separated assets