Anlagen

Anlagen is the plural form of Anlage in German and is used to denote facilities, installations, systems, or assets in a broad range of contexts. In technical and industrial language it commonly refers to physical installations such as production plants, processing facilities, power stations, or the installation of equipment within buildings. In financial and accounting contexts, Anlagen refers to assets that are expected to provide economic benefits over more than one accounting period, typically fixed assets.

Etymology and usage notes: the word derives from the verb anlegen, meaning to lay out, establish, or install. Its use is common in many compound terms such as Kernkraftanlagen (nuclear power plants), Windenergieanlagen (wind turbines), and Produktionsanlagen (production facilities). The term also appears in building, electrical, and security contexts (for example Rauch- und Sicherheitsanlagen for smoke and security installations).

Applications: in industry and engineering, Anlagen encompasses production and processing facilities and is central to plant engineering (Anlagenbau), including planning, construction, and commissioning of facilities. In building services, it covers electrical, plumbing, and HVAC installations, as well as safety systems like Brandmeldeanlagen (fire alarm systems). In infrastructure and utilities, it can refer to signaling, water treatment, and other technical installations associated with transport and services.

Finance and accounting: in this sense, Anlagen describe fixed assets held by a company, categorized as tangible assets (Sachanlagen) or intangible assets, and managed through asset accounting (Anlagenbuchhaltung). They are subject to depreciation (Abschreibung) and potential impairment, and disposals are tracked as Anlagenabgänge.

Overview: the term collectively covers a wide range of physical installations and assets, with context-dependent meanings that span engineering, infrastructure, and accounting.