Field help:
Did the company have financial assets?
Select Yes if you want to provide information on financial assets.
Depreciable fixed assets are depreciated over their service life. Until they are fully depreciated at the end of the service life, they have a residual book value each year. Assets which have already been fully depreciated but which are still in use in the company must be entered in the list of assets with a memo value of 1 Euro.
If you sell business assets or transfer them to private assets, enter the residual book value here. This value can be deducted as business expenses. On the other hand, you must tax the sales proceeds or, in the case of private withdrawals, the withdrawal value (partial value) as operating income and enter it in the "Sale or withdrawal of fixed assets" line on the "Operating income" page.
Note: The residual book value results from the acquisition or production costs or the capital contribution value, reduced by the depreciation and special depreciation deducted until the employee leaves the company.
