Aussonderung

Aussonderung in public authorities and companies

Public bodies manage inventory under budget law. Before a device leaves the inventory, it is checked and documented why it is being removed and what happens to it. Federal assets may, under the Federal Budget Code (Bundeshaushaltsordnung), in principle only be disposed of at full value. Resale therefore often takes precedence over scrapping if the device still has value. States and municipalities have their own rules.

In companies, the accounting transaction is usually called Asset disposal. The same is meant: the device is written off from the fixed asset register, with date, reason and supporting document. How to document the disposal cleanly is shown in the guide IT scrapping report.

Special feature: classified information

If the devices held classified information, additional rules apply. Data carriers must be erased or destroyed according to the requirements for the respective classification level, and every step is documented. How this works for VS-NfD is explained in the guide Decommissioning VS-NfD hardware. Second IT also works for the public sector, processes data carriers in a VS-NfD-compliant manner and supplies erasure and destruction certificates per serial number. This entry does not replace legal advice.

Frequently asked questions about Aussonderung

What is the difference between Aussonderung and disposal?

Aussonderung is the decision and documentation that an item leaves the inventory. Disposal is only one of the possible routes afterwards – alongside sale, handover or reuse.

May public authorities sell decommissioned IT?

Yes, if the rules of the respective budget law are observed and the data has demonstrably been erased. A sale is often even required if the device still has value.

What documentation does an Aussonderung of IT need?

Typical are a decommissioning note with the reason, a list of devices with serial numbers and inventory numbers, and erasure or destruction certificates per data carrier.

What is the difference between Aussonderung and asset disposal?

The same is meant: a device leaves the inventory. Aussonderung is mostly used in public authorities, Anlagenabgang in companies. There the device is written off from the fixed asset register, with date, reason and supporting document.

What applies to the Aussonderung of devices with classified information?

Additional rules apply. The data carriers must be erased or destroyed according to the requirements for the respective classification level. Every step is documented, ideally per serial number.