Anlagegüter

Anlagegüter, also known as fixed assets or non-current assets, are tangible or intangible resources that a company owns and uses for an extended period, typically longer than one year, to generate income. They are essential for the ongoing operations and long-term growth of a business. Unlike current assets, which are expected to be converted into cash or used up within a year, Anlagegüter are not readily available for immediate sale.

Tangible Anlagegüter include physical assets such as land, buildings, machinery, equipment, vehicles, and furniture. These are assets that can be touched and seen. Intangible Anlagegüter, on the other hand, are non-physical assets that still provide value to the company. Examples include patents, trademarks, copyrights, goodwill, and software licenses.

In accounting, Anlagegüter are recorded on the balance sheet at their acquisition cost. Over time, tangible Anlagegüter usually depreciate, meaning their value decreases due to wear and tear or obsolescence. This depreciation is recognized as an expense over the asset's useful life. Intangible Anlagegüter may be amortized, a similar process of expense recognition over their useful life. The management of Anlagegüter is crucial for a company's financial health, as they represent significant investments and contribute directly to the company's productive capacity.