In the "Explanation" field can be used to provide detailed information on the movable assets being depreciated.
Required information:
Acquisition costs: Amount of costs incurred for the acquisition or production of the asset (including additional costs).
Date of acquisition: Date of acquisition or production.
Duration of use: Duration over which the asset is expected to be used (according to the depreciation table).
Example: On 1 July 2025, a couch was purchased for the living room of the rented flat for 1.800 Euro. According to the official depreciation table, the useful life is 13 years. The couch is provided exclusively for use by the tenants.
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