Organisationseigenen

Organisationseigenen is a term used in German-language organizational and accounting discourse to describe resources, assets, or facilities that are owned or controlled by an organization, rather than by individuals or external entities. It denotes assets funded, managed, and used by the entity for its own operations and objectives, with responsibility and authority resting with the organization.

Typical categories include tangible assets such as buildings, equipment, and vehicles; financial assets such as cash reserves and investments; and intangible assets such as trademarks, patents, software, and institutional knowledge. Even data infrastructures and information systems can be described as organisationseigene when they are developed, maintained, and controlled by the organization and not outsourced. The concept can also apply to other organizational resources like facilities, human capital policies, and internal processes.

From governance and accounting perspectives, organisationseigene assets are recorded on the entity’s books and subject to depreciation, impairment, and risk management. Responsible ownership implies stewardship, policy-based use, access controls, and liability management. Outsourcing or leasing of such resources may reduce the degree of organisationseigen ownership or transfer some responsibilities to external parties, while still leaving ultimate control with the organization.

Examples include a company owning its fleet and data center, a university owning laboratories and intellectual property, or a nonprofit owning office premises and donor-funded facilities. The concept emphasizes control and fiduciary responsibility, while recognizing that assets may be subject to legal constraints, funding agreements, or regulatory requirements.