Field help: Depreciation is carried out ...

This field indicates how the depreciation for movable assets is applied to rented property (e.g. furniture, household appliances). The options mean:

according to the explanation:

Select this option if depreciation is starting again or there are changes compared to the previous year.

as in the previous year:

Choose this option if the depreciation continues unchanged, for example, in the second year of a linear depreciation.

Example: The depreciation of a dining table purchased in 2023 for 1.000 Euro net will continue without changes.

Note: The "Description" field must always include information on the asset and the depreciation.