> 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/buchungen-einem-gesellschafter-zuordnen.md).
# Assigning entries to a shareholder
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For all income and expenditure paid or received **privately**, assignment to a shareholder is **strictly necessary** in order to ensure a correct entry and a faultless export to the tax adviser.
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#### This is how you assign income and expenditure to a shareholder:
1. When creating the entry, select the assignment you want in the **Assignment** area (for example owner, property or unit).
2. Immodio automatically recognises whether the owner behind it is set up as a company. As soon as that is the case, the additional **Shareholder** field appears.
3. In the Shareholder field, select the person who made or received the entry privately.
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For a shareholder to be selectable, they first have to have been [**linked to this company as a person in the Parties area**](https://help.immodio.app/en/anleitung/einnahmen-und-ausgaben/pages/Ki5zpbdCutU96TT341Wl#id-3.-verknupfungen).
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Where no **DATEV participation number** is stored for the selected shareholder, a corresponding note is shown below the **"Shareholder"** field. For the DATEV export a DATEV participation number for the shareholder linked to the company is necessary, because otherwise your tax adviser cannot process the individual entries correctly.
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If you do **not** intend to use the DATEV export, you can ignore the note.
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You can find out how to enter a DATEV participation number for a shareholder [**here**](/en/anleitung/beteiligte/arbeiten-der-funktion-beteiligte-crm/verknupfungen-von-beteiligten.md#link-a-person)**.**
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