Field help: Residual book value of assets disposed of in the calendar year/fiscal year

Depreciable assets of the fixed assets are depreciated over the useful life. Until the full depreciation at the end of its useful life results annually at a net book value. Assets which have already been fully depreciated, but continued to be used in the establishment shall be recorded in the system directory with a memo value of 1 Euro.

If you sell company assets or assume to private assets, enter the net book value. This value is deductible as business expenses. On the other hand you have the sales proceeds, or in private removal the removal value (present value) taxable as business income and submit the page "operating income" in the line "transfer or withdrawal of fixed assets".