Anschaffungs

Anschaffungs- is a bound morpheme in the German language used to form terms related to the acquisition of assets or goods. It is not a stand-alone noun; rather, it appears in compound words such as Anschaffungswert, Anschaffungskosten and Anschaffungsnebenkosten. The prefix derives from the noun Anschaffung (acquisition, procurement) and signals that the ensuing concept relates to obtaining an asset.

Common terms built with the prefix describe different aspects of acquiring assets. Anschaffungswert refers to the value assigned to an asset at the time of acquisition, typically the net purchase price plus directly attributable costs. Anschaffungskosten denote the costs that are capitalized as part of the asset’s cost of acquisition, including the purchase price and necessary costs to bring the asset to its usable condition. Anschaffungsnebenkosten are incidental costs related to the acquisition, such as transport, installation, insurance during transit, and legal fees.

In accounting practice, these terms relate to how assets are measured and recognised. German accounting and tax rules distinguish between the purchase price and various ancillary costs, with the total often forming the basis for depreciation and accounting for the asset. The precise treatment can vary by jurisdiction and framework (for example, German Commercial Code and international standards), but the general idea is to allocate all costs necessary to bring the asset to its current location and condition for use.

As a linguistic note, Anschaffungs- functions primarily as a prefix within expense and value terms; it is rarely used outside of compound forms and is distinct from the related noun Anschaffung itself, which refers to the act of acquiring.