> 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/10103600-reparaturen-fuer-it-computer-bildschirm-smartphone.md). # IT repairs (computer, monitor, smartphone) Help on the Immodio entry item Repairs for IT (computer, monitor, smartphone).
You use this category for **repair and refurbishment costs on IT equipment already in place** that you use for your letting activity. What is meant in particular is repairs to: * a computer or PC, * a notebook or laptop, * a monitor, * a smartphone, * a tablet, * or other comparable IT hardware, where the device is used for the **administration of your let properties**. Typical letting-related activities can be, for example: * communicating with tenants, * preparing and administering rental agreements, * operating cost statements, * bookkeeping, * administering invoices and receipts, * communicating with tradesmen or property managers, * administering documents and let properties. {% hint style="info" %} As far as the repair is economically connected with your letting activity, it can in principle be taken into account as income-related expenditure. Under Section 9 EStG, income-related expenditure is expenditure to **acquire, secure and maintain income**. {% endhint %} **What can be posted to this category?** The following, for example, can be posted here: * replacing a defective display, * repairing a damaged notebook screen, * replacing a defective battery, * repairing a charging socket, * replacing a damaged keyboard, * repairing a defective power supply, * replacing a failed fan, * repairing or replacing a defective hard disk or SSD, * repairing a smartphone, * the labour costs of an IT technician for the repair, * spare parts needed directly for the repair, * diagnostic costs where they are part of the repair carried out. {% hint style="warning" %} What is decisive is that a **device already in place is repaired** or **made functional again**. {% endhint %} **Example: a defective notebook screen** You use a notebook for the administration of your let apartments and its display is damaged and then has to be replaced. The repair costs **€450** The notebook is therefore merely restored to a functioning condition. This **€450** for the repair is then posted, as far as the notebook serves your letting activity, to the **"**[**Repairs for IT (computer, monitor, smartphone)**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10103600-reparaturen-fuer-it-computer-bildschirm-smartphone.md)**"** category. #### **Distinguish a repair from buying a new device** This category is **not intended for buying new IT equipment**. Where a defective device is not repaired but replaced completely by a new device, there is in principle a **new acquisition**. **Example:** your previous notebook is defective. 1. Option one: you have it repaired for **€400**; you then post these costs to the category "[**Repairs for IT (computer, monitor, smartphone)**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10103600-reparaturen-fuer-it-computer-bildschirm-smartphone.md)" 2. Option two: you buy a new notebook instead for **€1,200**; you then post these costs to the category "[**Computer, laptop, PC, tablet, smartphone, printer**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10024400-computer-laptop-pc-tablet-smartphone-drucker.md)" #### **A device already fully depreciated can still be repaired** An IT device does not have to have a residual value for tax purposes for repair costs to be taken into account. **Example** Your computer has already been depreciated in full but continues to be used for your property administration. After several years the power supply has to be repaired or replaced for **€180**. The fact that the computer itself has already been fully depreciated for tax does not make the repair private or irrelevant. The **€180 of repair costs** can in principle still be assigned to this category, as far as the computer continues to serve your letting activity. #### **Take private use into account as well** Many landlords use a computer or smartphone both: * for the letting activity * and privately. Only the **share relating to the letting activity** of the repair costs may then be attributed to your letting activity. **Example** Your smartphone is comprehensibly used: * **60% for your letting activity** * **40% privately** . A repair costs **€300** The share attributable to the letting activity is **€300 × 60% = €180** You may then attribute only the **€180** to the letting activity and post it to this category. The private share of **€120** does not belong to the income-related expenditure of your letting activity. Where you use the device exclusively privately, the costs incurred may not be posted here. #### **Check a mixed invoice** An invoice from an IT service provider can contain several different services. **Example** The invoice contains: * repairing a notebook: **€300** * a new external hard disk: **€100** * a new smartphone: **€800** The full invoice of **€1,200** should then not be posted to the **"**[**Repairs for IT (computer, monitor, smartphone)**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10103600-reparaturen-fuer-it-computer-bildschirm-smartphone.md)**"** category. Only the **€300** actually concerns the repair. The devices or items newly acquired have to be treated separately according to their actual acquisition. #### **Accessories and consumables are not a repair** Ordinary new purchases of accessories do not belong in this category, for example: * a mouse, * a keyboard with no connection to a repair, * a headset, * a webcam, * a USB stick, * an external hard drive, * a new charger as an additional accessory, * cables, * other newly acquired IT equipment. The position can be different where a spare part is needed and fitted **directly as part of a repair**. #### **Do not recover from the tenant** The computer or smartphone with which you administer your properties is part of the **landlord's administrative activity**. The **"Recoverable in the operating cost statement" switch therefore has to stay disabled**. #### **Assignment in Immodio** With this category the assignment is to the **owner**. Select the owner whose letting activity the repaired IT device actually serves. #### **What does not belong in this category** The following in particular do not belong here: * buying a new computer, * buying a new smartphone, * buying a new monitor, * additional IT equipment or accessories, * software subscriptions and licences, * telecommunications costs, * repairs caused exclusively privately, * repairs to the technical installations of the let building. Keep in particular the **repair invoice and evidence of payment**. With mixed use it should additionally remain comprehensible to what extent the device concerned is actually used for your letting activity.