> 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/10113000-sonstige-raumkosten-blumen-pflanzen.md).
# Other room costs (flowers, plants)
Help on the Immodio entry item Other room costs (flowers, plants).
You use this category for **other costs of the rooms you use for your letting activity**, in particular for **flowers, plants and comparable smaller room or decoration costs**
A typical case is a **separate office that you use for the administration of your let properties**.
The costs of flowers and plants used to decorate such an office are typically assigned to other room costs.
For it to be taken into account for tax, the expense actually has to be connected with your letting activity. Income-related expenditure is expenditure to **acquire, secure and maintain income**.
**Typical cases for this category**
The following, for example, can be posted here:
* flowers for an office used exclusively for the letting activity,
* indoor plants for the landlord's office,
* planters and pot covers in connection with those plants,
* smaller decorative styling of the administrative office,
* comparable other room costs for which there is no more specific Immodio category.
**Example: plants for the landlord's office**
You keep a separate office from which you administer your let properties.
For the meeting and working area you buy:
* two indoor plants: **€120**
* matching planters: **€60**
Total costs: **€180**
The plants are used exclusively in the office used for your letting activity.
The **€180** can in principle be posted to the **"Other room costs (flowers, plants)"** category.
#### **The distinction from representation costs and home staging**
Immodio also has the category:
**"Representation costs (for example decorative items, home staging)"**
The two categories should be distinguished according to the **purpose of the expense**.
* **flowers or plants for your permanently used landlord's office** → **"Other room costs (flowers, plants)"**
* **decoration or home staging to present an apartment at viewings** → **"Representation costs (for example decorative items, home staging)"**
**Example**
You buy plants for: **€150**
* **Case 1:** the plants stand permanently in your landlord's office. You then post the costs to the category→ Other room costs (flowers, plants)
* **Case 2:** the plants are used deliberately together with further decoration in an empty apartment in order to present it for a new letting. You then post the costs to the category→ Representation costs (for example decorative items, home staging)
What is decisive, therefore, is not only **what was bought** but **what you use the item for**.
#### **The rent for your office does not belong here**
The category is likewise not intended for recording the **rent of a landlord's office you have rented** itself.
Immodio has the separate category **"Rent for a rented office you use yourself"** for that
For example:
* office rent: **€800** → **"Rent for a rented office you use yourself"**
* plants for that office: **€150** → **"Other room costs (flowers, plants)"**
The different room costs are thereby separated according to their actual type of cost.
#### **Private flowers and plants do not belong here**
Flowers and plants for your:
* private home,
* private terrace,
* private garden,
* private living or dining area
are not income-related expenditure of your letting activity.
Even if you occasionally write emails to tenants from home, that does not turn all the decoration costs of your private home into letting costs.
**Example**
You buy a large indoor plant for **€250** and put it in your private living room. You occasionally also deal with letting records there.
The plant nevertheless remains in principle **privately occasioned** and may not be posted to this category.
#### **Examine larger furnishings separately**
The category is intended above all for **smaller room and decoration costs**.
Where, by contrast, you buy, for example:
* a desk,
* an office chair,
* a wardrobe,
* a sofa,
* a high-quality light,
* other furnishings usable over a longer period,
these should not automatically be treated as other room costs.
With such items there can be an acquisition of its own, to be treated according to its actual type of cost and, where applicable, its useful life. Immodio has the category "Office furnishings (furniture, desks, chairs etc.)" for this.
#### **Assignment in Immodio**
With this category the assignment is to the **owner**. Select the owner whose letting activity actually caused the room costs.
#### **Do not recover from the tenant**
Flowers, plants and other room costs of your own landlord's or administrative office are **costs of your property administration** and not operating costs of the let building.
The Operating Costs Ordinance expressly excludes administrative costs from the recoverable operating costs.
The **"Recoverable in the operating cost statement"** switch therefore has to stay **disabled**.
