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Anlagenabgang
In brief
An asset disposal (Anlagenabgang) is the removal of an asset from fixed assets, for example through sale, scrapping, theft or withdrawal. In accounting, the asset is written off at its residual book value at the time of disposal and set against any proceeds. For retired IT, the disposal needs a supporting document, for example an invoice or a scrapping record.
How an asset disposal is booked
Until disposal, the asset is depreciated pro rata temporis. Afterwards the remaining Residual book value is written off. A sale generates proceeds that are generally subject to value-added tax. If the net proceeds are above the residual book value, the result is a gain from the asset disposal; if below, a loss.
| Type of disposal | Typical voucher |
|---|---|
| Sale | Invoice or credit note from the buyer |
| Scrapping or disposal | Scrapping report, disposal record |
| Theft or loss | Report, internal notification |
A booking example and a template are shown in our guide IT scrapping report. This entry does not replace tax advice.
Asset disposal for retired IT
For IT hardware, you should be able to document two things at disposal: the accounting transaction and the whereabouts of the data. Ideal is a common reference via inventory number and serial number in the Fixed asset register. Devices in the collective pool, by contrast, are not written off individually. Second IT registers every device by serial number and supplies a digitally signed erasure certificate for each device, and for buyback additionally the purchase receipt. More on inventory analysis and market valuation.
Frequently asked questions about asset disposal
What happens to the residual book value in a sale?
It is written off and set against the net proceeds. The difference is a gain or loss from the asset disposal.
Do I need a document for scrapped devices?
Yes. A scrapping record or disposal certificate proves the disposal to the tax office and auditors. For data carriers, the erasure or destruction certificate is added.
What if a device is fully depreciated?
Then the residual book value is zero or a memo value. Sale proceeds lead to income in full.
Is the sale of a retired device subject to value-added tax?
As a rule, yes. A sale generates proceeds that are generally subject to value-added tax. How the case is to be treated in detail, clarify with your tax advisor. This note does not replace tax advice.
Do I have to write off devices in the collective pool individually?
No. Devices in the collective pool are not written off individually. For all other devices, you should document the disposal individually, ideally with a common reference via inventory number and serial number in the fixed asset register.
Buyback with receipt and erasure certificate for each device.
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