{"id":12848,"date":"2019-07-10T06:43:26","date_gmt":"2019-07-10T06:43:26","guid":{"rendered":"http:\/\/www.kunnskap.de\/?page_id=12848"},"modified":"2023-03-11T12:33:17","modified_gmt":"2023-03-11T11:33:17","slug":"fortgefuehrte-anschaffungs-oder-herstellungskosten","status":"publish","type":"page","link":"https:\/\/prudentwater.com\/en\/fortgefuehrte-anschaffungs-oder-herstellungskosten\/","title":{"rendered":"Fortgef\u00fchrte Anschaffungs- oder Herstellungskosten"},"content":{"rendered":"<p>Die fortgef\u00fchrten Anschaffungs- oder Herstellungskosten entsprechen den j\u00e4hrlich neu berechneten und fortgef\u00fchrten Restbuchwerten eines Verm\u00f6gensgegenstandes. Aufgrund von Verschlei\u00df und Abnutzung verlieren Verm\u00f6gensgegenst\u00e4nde \u00fcber Jahre hinweg an Wert, weshalb ein Abschreibungsplan diesen schrittweisen Werteverzehr des Anlagegutes in der Bilanz dokumentiert und erfasst.<\/p>\n<hr>\n<p><b><small>Berechnung:<\/small><\/b><\/p>\n<p style=\"margin-bottom: 30px;\">\n<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/prudentwater.com\/wp-content\/uploads\/2021\/07\/FAoH.png\" alt=\"\" class=\"aligncenter size-full wp-image-10755\" width=\"794\" height=\"65\" title=\"\"><\/p>\n<hr>\n<p>Durch die planm\u00e4\u00dfigen Abschreibungen wird der bilanzielle Wert des Anlagegegenstandes j\u00e4hrlich geringer und im ersten Jahr nach der Inbetriebnahme als fortgef\u00fchrte Anschaffungs- oder Herstellungskosten ausgegeben.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Die fortgef\u00fchrten Anschaffungs- oder Herstellungskosten entsprechen den j\u00e4hrlich neu berechneten und fortgef\u00fchrten Restbuchwerten eines Verm\u00f6gensgegenstandes. Aufgrund von Verschlei\u00df und Abnutzung verlieren Verm\u00f6gensgegenst\u00e4nde \u00fcber Jahre hinweg an Wert, weshalb ein Abschreibungsplan diesen schrittweisen Werteverzehr des Anlagegutes in der Bilanz dokumentiert und erfasst. Berechnung: Durch die planm\u00e4\u00dfigen Abschreibungen wird der bilanzielle Wert des Anlagegegenstandes j\u00e4hrlich geringer und [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-12848","page","type-page","status-publish","hentry"],"translation":{"provider":"WPGlobus","version":"3.0.2","language":"en","enabled_languages":["de","en"],"languages":{"de":{"title":true,"content":true,"excerpt":false},"en":{"title":false,"content":false,"excerpt":false}}},"featured_image_urls_v2":{"full":"","thumbnail":"","medium":"","medium_large":"","large":"","1536x1536":"","2048x2048":""},"post_excerpt_stackable_v2":"<p>Die fortgef\u00fchrten Anschaffungs- oder Herstellungskosten entsprechen den j\u00e4hrlich neu berechneten und fortgef\u00fchrten Restbuchwerten eines Verm\u00f6gensgegenstandes. Aufgrund von Verschlei\u00df und Abnutzung verlieren Verm\u00f6gensgegenst\u00e4nde \u00fcber Jahre hinweg an Wert, weshalb ein Abschreibungsplan diesen schrittweisen Werteverzehr des Anlagegutes in der Bilanz dokumentiert und erfasst. Berechnung: Durch die planm\u00e4\u00dfigen Abschreibungen wird der bilanzielle Wert des Anlagegegenstandes j\u00e4hrlich geringer und im ersten Jahr nach der Inbetriebnahme als fortgef\u00fchrte Anschaffungs- oder Herstellungskosten ausgegeben.<\/p>\n","category_list_v2":"","author_info_v2":{"name":"PrudentWater","url":"https:\/\/prudentwater.com\/en\/author\/niklas33\/"},"comments_num_v2":"0 comments","_links":{"self":[{"href":"https:\/\/prudentwater.com\/en\/wp-json\/wp\/v2\/pages\/12848","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/prudentwater.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/prudentwater.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/prudentwater.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/prudentwater.com\/en\/wp-json\/wp\/v2\/comments?post=12848"}],"version-history":[{"count":0,"href":"https:\/\/prudentwater.com\/en\/wp-json\/wp\/v2\/pages\/12848\/revisions"}],"wp:attachment":[{"href":"https:\/\/prudentwater.com\/en\/wp-json\/wp\/v2\/media?parent=12848"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}