Anlagenverzeichnis

When retired laptops or servers are sold or disposed of, it is not only IT that is interested, but also accounting. Because every device listed in the fixed asset register must be written off there properly. This glossary entry explains what a fixed asset register is and how it relates to IT retirement.

What is in a fixed asset register?

Fixed assets include goods that permanently serve the business, such as machinery, vehicles and IT hardware. The fixed asset register, also called asset card index, lists each of these goods individually. Typical entries are:

Item	Purpose
Inventory number and designation	Unambiguous assignment, for IT often supplemented by serial number
Acquisition date and acquisition cost	Start and basis of depreciation
Useful life and depreciation method	Calculation of annual depreciation
Accumulated depreciation and residual book value	Current book value of the asset
Location or cost center	Assignment within the company
Disposal date and type of disposal	Sale, scrapping, theft

For certain cases, tax law expressly requires such a register. For example, low-value assets over 250 euros must be listed in a continuously maintained register if the information does not already follow from the bookkeeping (§ 6 (2) EStG). Anyone who determines their profit by cash-basis accounting submits a fixed asset register as Anlage AVEÜR with the tax return. This entry does not replace tax advice.

Fixed asset register and asset schedule

The asset schedule (Anlagenspiegel) is the condensed presentation of the fixed asset register in the annual financial statements. For each balance sheet item it shows opening balance, additions, disposals, transfers, depreciation and closing balance. Corporations present it in the notes under § 284 (3) HGB; small corporations are exempt. The fixed asset register supplies the individual values, the asset schedule the totals.

Relevance when retiring IT

When retiring devices, two lists meet: the technical device list of IT and the fixed asset register of accounting. If they do not match, gaps arise. Devices are still in the register although they were sold long ago, or they are written off without any proof of their whereabouts and data erasure.

A common identifier helps. If both lists contain the Inventory number together with the serial number, every Asset disposal can be documented with purchase receipt and erasure or destruction certificate. How to document the disposal is shown in our guide IT scrapping report. The technical side of inventory management is described in the entry IT inventory.

Fixed asset register and Second IT

For reconciliation with your fixed asset register, Second IT provides documentation per serial number: at goods receipt, every device is registered by serial number, and erasure is carried out with a digitally signed erasure certificate for each device. For buyback and remarketing, Second IT values your hardware using a database. More on consulting on inventory and recovery.

Frequently asked questions about the fixed asset register

What is the difference between a fixed asset register and an inventory?

The inventory under § 240 HGB comprises all assets and liabilities as of a reporting date. The fixed asset register lists only fixed assets, but continuously and with the values for depreciation.

Do laptops have to go into the fixed asset register?

That depends on how they are treated for tax purposes, for example through normal depreciation, as a low-value asset, in the collective pool or with a one-year useful life for computer hardware. Clarify the classification with your tax advisor.

What happens in the fixed asset register when a device is sold?

The device is written off at the disposal date. The residual book value is set against the sale proceeds, resulting in a gain or loss. Invoice and handover documents serve as supporting documents.

What is the difference between a fixed asset register and an asset schedule?

The fixed asset register lists each asset of the fixed assets individually. The asset schedule is the condensed presentation in the annual financial statements and shows, per balance sheet item, opening balance, additions, disposals, depreciation and closing balance. The register supplies the individual values, the schedule the totals.

How do I link the fixed asset register and the IT device list?

Use a common identifier. If both lists contain the inventory number together with the serial number, every asset disposal can be documented with purchase receipt and erasure or destruction certificate. This leaves no gaps between accounting and IT.