> For the complete documentation index, see [llms.txt](https://help.immodio.app/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://help.immodio.app/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10022200-betriebsausstattung.md). # Operating equipment Help on the Immodio entry item Business equipment.
## Business equipment Use this category for the **purchase of durable, movable items of equipment** that serve your letting activity, are used over several years and for which there is no more suitable specific category in Immodio. ### What is business equipment? Business equipment can include movable assets that the owner uses for their letting or property management over a longer period and that are not part of the building. For landlords these can be, for example: * higher-value, freely movable items of equipment for the letting, * mobile technical devices, * mobile air conditioning or ventilation units, * mobile heating units, * the fittings of a storage or working area, * other durable devices or items of equipment that serve the letting exclusively or predominantly. In the field of business and office equipment, the Federal Ministry of Finance's official depreciation table lists, for example, mobile air conditioning units, mobile ventilation units, mobile room heaters and workshop and storage fittings. {% hint style="info" %} In Immodio, however, this category should be understood above all as a **general catch-all category for business equipment**. Where a more specific category exists, that category should be used. {% endhint %} ### More specific Immodio categories take precedence Do not enter an item as "business equipment" across the board where Immodio already offers a more precise category. You should use, for example: **A computer, laptop, PC, tablet, smartphone or printer**\ → the category "[Computer, laptop, PC, tablet, smartphone, printer](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10024400-computer-laptop-pc-tablet-smartphone-drucker.md)" **A desk, office chair or other office furniture**\ → the category "[Office furnishings (furniture, desks, chairs etc.)](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10024300-bueroeinrichtung-moebel-schreibtische-stuehle-etc.md)" **A lawnmower, hedge trimmer, sweeper or other tools**\ → the category "[Tools](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10148600-werkzeuge-z-b-rasenmaeher-kehrmaschine-heckenschere.md)" **Vehicles**\ → the corresponding vehicle category such as "[Vehicle costs](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10051100-fahrzeugkosten.md)" or "[Vehicle repairs](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10050900-fahrzeug-reparaturen.md)" ### Business equipment or part of the building? The category is in principle intended for **movable assets**. An item permanently attached to the building, or that is part of the building or of a particular technical installation for tax purposes, should not be treated as business equipment simply because there is a separate invoice for it. In its depreciation tables the Federal Ministry of Finance likewise distinguishes between land fittings, operating installations and business and office equipment. With larger technical installations or permanently installed fittings it should therefore be checked whether a building, installation or operating fixture category fits better. ### The €800 limit The rule on low-value assets applies to independently usable movable assets. An asset can in principle be taken into account in full in the year of acquisition where its acquisition or production costs **do not exceed €800 excluding VAT** and it is independently usable. Section 9 (1) no. 7 EStG declares this rule to be correspondingly applicable to income-related expenditure as well. {% hint style="info" %} As a rule an asset costing at most **€800 excluding VAT** can be written off in full in the year of acquisition. {% endhint %} With an invoice including 19% VAT the following applies: **€800 net + €152 VAT = €952 gross** €952 gross therefore corresponds to the €800 tax limit for an item carrying 19% VAT. ### Independent usability is decisive The value limit alone is not sufficient. The rule on low-value assets only applies to assets that are **independently usable**. Under Section 6 (2) EStG an asset is **not** independently usable where, according to its purpose, it can only be used together with other assets technically matched to it. #### Example You buy two devices usable independently of one another for €700 net each. What is in principle decisive is the value of **each individual asset**, not the total amount of the invoice. Where both devices are **independently usable**, each of them can fall under the rule on low-value assets separately. Section 6 (2) EStG expressly refers to the individual asset. Where an acquisition consists of several components that **only work together technically**, on the other hand, the assessment can be different. ### What happens above €800 net? Where an independently usable asset costs more than €800 excluding VAT **and** is expected to be used for more than one year, it is in principle depreciated over its entire useful life. #### Example You buy a mobile device for your letting for **€1,500 net** and the device is to be used for several years. The €1,500 is not simply recorded in full in the year of acquisition as ordinary income-related expenditure. Instead the acquisition value in principle forms the basis for the depreciation over the useful life. ### Determining the useful life Where the asset is to be depreciated, the straight-line depreciation is in principle based on its customary operational useful life. The [Federal Ministry of Finance's depreciation tables](https://www.bundesfinanzministerium.de/Web/DE/Themen/Steuern/Steuerverwaltungu-Steuerrecht/Betriebspruefung/AfA_Tabellen/afa_tabellen.html) serve as a recognised guide. The general depreciation table names, for example: * mobile air conditioning units: **11 years** * mobile ventilation and extraction units: **10 years** * mobile room heaters: **9 years** * workshop, laboratory and storage fittings: **14 years** {% hint style="info" %} The specific useful life always depends on the asset actually acquired. The depreciation tables are an aid and not an independent statutory rule. {% endhint %} ### A special feature for acquisitions from 2025 to 2027 For movable fixed assets acquired or produced **after 30 June 2025 and before 1 January 2028**, Section 7 (2) EStG currently again permits declining balance depreciation as an alternative. {% hint style="info" %} The rate of depreciation may in principle be at most **three times the straight-line rate and at most 30%**. {% endhint %} This rule can therefore be relevant for business equipment acquired in 2026. Whether straight-line or declining balance depreciation makes more sense in the specific case should be checked for tax, particularly with larger acquisitions. ### A connection with the letting is necessary The business equipment has to be connected with generating your letting income. Under Section 9 EStG, income-related expenditure is expenditure to acquire, secure and maintain income and has to be attributable to the type of income concerned. #### a) Used exclusively for the letting Where a device is used exclusively for administering or managing your let properties, **full** attribution to the letting can in principle come into consideration. #### b) Partly used privately Where an asset is also used privately or for another activity, the whole expense may not automatically be attributed to the letting. The share relating to the letting should then be documented comprehensibly. ### Assignment in Immodio As the assignment select either the category "**Property**", "**Unit**" or "**Owner**". ### Do not allocate to the operating cost statement The **purchase price of business equipment** is not a running operating cost item that can be recovered directly from residential tenants. The **"Recoverable in the operating cost statement"** switch therefore has to stay disabled when business equipment is bought. ### Do not enter here Do **not** use this category in particular for: * low-value assets up to €800 net where these are treated immediately as low-value assets, * a computer, laptop, smartphone, tablet or printer, * office furnishings, * tools, * vehicles, * buildings, * components permanently attached to the building, * the acquisition or production costs of the building, * running repairs, * maintenance costs, * consumables, * running operating costs, * private items with no connection to the letting. ### Which documents should you keep? For larger acquisitions the following in particular should be kept or documented: * the invoice, * proof of payment, * the date of acquisition, * the exact description of the asset, * the net and gross amount, * the VAT treatment, * the start of use, * the purpose of the use for the letting, * the share of private use, where applicable, * the useful life applied, * the basis for the useful life chosen, * the calculation of the annual depreciation.