Abschreibungsbeträgen

Abschreibungsbeträgen, commonly translated as depreciation expense or amortization expense in English, refers to the systematic allocation of the cost of an intangible asset over its useful life. Unlike tangible assets which depreciate, intangible assets like patents, copyrights, trademarks, and goodwill are amortized. The Abschreibungsbetrag represents the portion of the intangible asset's cost recognized as an expense in a particular accounting period.

The calculation of Abschreibungsbetrag typically follows the straight-line method, where the cost of the intangible asset is divided by its estimated useful life. For instance, if a company purchases a patent for $100,000 with a legal life of 10 years, the annual Abschreibungsbetrag would be $10,000 ($100,000 / 10 years). This expense reduces the company's taxable income and reflects the consumption of the asset's economic benefits over time.

Intangible assets with indefinite useful lives, such as certain trademarks or goodwill, are generally not amortized. Instead, they are tested annually for impairment. If the carrying amount of an intangible asset exceeds its recoverable amount, an impairment loss is recognized, which also impacts the company's financial statements. Understanding Abschreibungsbeträgen is crucial for accurate financial reporting and tax compliance.