Anschaffungskostenveränderungen

Anschaffungskosten, often translated as acquisition costs or purchase costs, refers to the total expenses incurred when acquiring an asset. This includes not only the price paid for the asset itself but also any directly attributable costs necessary to bring the asset into its intended working condition and location.

For tangible assets like machinery or buildings, Anschaffungskosten would encompass the purchase price, import duties, non-recoverable taxes, and any costs associated with delivery, installation, and assembly. It might also include costs for testing the asset to ensure it functions correctly before it is put into use. Professional fees, such as those paid to lawyers for property acquisition or surveyors, are also typically included.

For intangible assets, such as patents or software licenses, Anschaffungskosten would include the purchase price, legal fees for registration, and any other expenses directly related to obtaining and preparing the intangible asset for its intended use.

These costs are crucial for accounting and tax purposes. They form the initial basis for calculating depreciation or amortization over the asset's useful life. Accurately determining Anschaffungskosten is essential for correct financial reporting, as it impacts the valuation of assets on the balance sheet and the profitability reported on the income statement. Proper capitalization of these costs ensures that expenses are recognized over the periods in which the asset provides economic benefits.