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In the economical account system one marks all consumer goods in the office everyday life with office materials (e.g. Copying paper, printer ink, toner, eraser and recorders such as ball-point pens or pencils). Beyond that all goods with an acquisition value up to 60 euro can net, which are used in the office by enterprises, e.g. Punch, booklet devices, pocket calculators, pointed machines or small furniture according to German tax law such as office materials to be treated.

In the financial accounting expenditures for office materials are booked as immediately expenditure and locked in the context of the end-of-year procedure about the GuV account. That is however only at "“independently usable"” goods so mentioned the case. A scanner, which would have to be attached to the enterprise to a computer, can be booked for example not as expenditure for office materials, although it costs possibly less than 60 euro net, but ranks just like all office machines or office furniture, which cost 60 euro net or more when their acquisition, for the operating and business equipment (BGA) and/or among office machines.


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