> 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/10024400-computer-laptop-pc-tablet-smartphone-drucker.md). # Computer, laptop, PC, tablet, smartphone, printer Help on the Immodio entry item Computer, laptop, PC, tablet, smartphone, printer.
Use this category for the **purchase of computer hardware, mobile devices and comparable technical business equipment** that you use for your letting activity. Typical cases of application are, for example, a computer for the property management, a laptop for working on the move, a tablet for handovers and viewings or a printer for rental agreements and operating cost statements. ### What can be entered here? This category can be used in particular for the following devices: * a desktop PC, * a laptop or notebook, * a tablet, * a screen or monitor, * a printer, * a scanner, * a keyboard and mouse, * a docking station, * an external hard drive, * comparable computer peripherals, * a smartphone, as far as it is used for the letting. Special depreciation rules for tax apply to many of these devices and are explained below. ### Example: a laptop for the property management You buy a laptop for €1,500 net plus 19% VAT. You use the laptop, for example, for: * administering your rental agreements, * preparing and checking operating cost statements, * communicating with tenants, * filing invoices and documents, * bookkeeping, * using Immodio, * preparing documents for the tax adviser. As the laptop serves your letting activity, the expense attributable to it can in principle be attributed to the income from letting and leasing. Under Section 9 EStG, income-related expenditure has to be connected with the type of income concerned. ### The €800 limit for low-value assets For independently usable movable assets, the limit for low-value assets is in principle: **€800 excluding VAT** At 19% VAT the following applies: **€800 net = €952 gross** Where an independently usable device is below this limit, for example, it can be taken into account immediately as a low-value asset under the statutory conditions. Use the separate category for that: **"**[**Low-value assets**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10066400-geringwertige-wirtschaftsgueter.md)**"** ### With computers, over €800 net does not automatically mean depreciation over several years Here computer hardware differs substantially from many other assets. In the past the Federal Ministry of Finance permitted a **useful life of one year** for tax for certain computer hardware. This rule expressly applies to surplus income too and therefore also to income from letting and leasing. This means: A laptop costing **€2,000 net**, for example, is not a low-value asset. Nevertheless a useful life of **one year** can in principle be applied to it. The whole value that can be taken into account for tax can therefore in principle be written off in the year of acquisition. ### Use for the letting is necessary A computer does not become income-related expenditure simply because its buyer is a landlord. There has to be an actual connection with the letting. Typical uses relating to the letting are: * managing the properties, * communicating with tenants, * producing letters, * bookkeeping, * digital document filing, * the operating cost statement, * communicating with the property management or tradesmen, * preparing the tax documents, * handovers of apartments, * new lettings and managing advertisements. {% hint style="info" %} Only the share actually attributable to the letting can be taken into account as income-related expenditure. {% endhint %} ### Mixed private use Computers, tablets and smartphones in particular are frequently used both for the letting and privately. Example: A laptop is comprehensibly used: **70% for managing the rental properties** **30% privately** The whole expense for tax should then not automatically be attributed to the letting. The share of use relating to the letting should be determined and documented comprehensibly. The same applies in particular to smartphones, which are frequently used privately at the same time. ### No recognised study is necessary A computer, laptop, printer and similar devices can be **working equipment**. Taking them into account for tax therefore does not depend on your having a study at home recognised for tax. The current income tax guidance also expressly deals with computer hardware in the field of working equipment and points to the possible one-year useful life. You can therefore in principle also take a laptop relating to the letting into account where you manage your properties from a working corner in the living room, for example. ### Distinguish printers and printer cartridges The **printer itself** belongs in this category. Printer cartridges and toner, on the other hand, are running consumables. Use the separate category for them: **"**[**Office supplies (printer cartridges, paper, etc.)**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10024200-buerobedarf-druckerpatronen-papier-etc.md)**"** ### Distinguish a smartphone and a telephone contract The **smartphone bought as a device** can belong in this category. Running costs such as: * the mobile tariff, * call charges, * the monthly telephone bill are not the acquisition of an asset. Use the corresponding Immodio category for telephone costs for them: "[Telephone (not recoverable from tenant)](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10121500-telefon-nicht-umgelegt-auf-mieter.md)" ### Do not enter software here Buying a computer and using software are likewise to be treated separately. For: * software bought once, * software licences, * SaaS, * cloud software, * Immodio Immodio has its own categories for this expenditure. Use the category "[Software licences, software, SaaS, Immodio, software subscription](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10107700-softwarelizenzen-software-saas-immodio-softwaremiete.md)" or "[IT software and computer programs bought once](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10027500-einmalig-gekaufte-edv-software-und-computer-programme.md)" for them. ### Which documents should you keep? For documentation for tax, the invoice, proof of payment, the date of acquisition, the exact description of the device and the purchase price in particular should be kept. With mixed use it should also be documented comprehensibly which share of the use is attributable to the letting.