Fixed assets & depreciation

Manage your company’s fixed assets under “Fixed assets”. Saldek calculates annual straight-line depreciation under your country’s tax rules and prepares draft postings for the ledger.

Depreciation rules and low-value assets

• Straight-line depreciation: Depreciate an asset in equal annual amounts over its specified useful life.
• Low-value assets (GWG): You can expense assets in full in the year of acquisition if they fall below the amount shown in Saldek for your country.
• Austria (half-year rule): If you put an asset into service after June 30, Saldek applies half of the annual depreciation in its first year of use.
• Germany (monthly depreciation): In the year of acquisition, Saldek calculates depreciation pro rata by the month of acquisition under § 7 Abs. 1 Satz 4 EStG.
• Passenger cars: Saldek displays a minimum useful life for passenger cars.
• No pooled asset item: Saldek does not offer a pooled item under § 6 Abs. 2a EStG.
• Small-business scheme: If you cannot deduct input VAT, Saldek uses the gross amount as the acquisition cost.

Add an asset and post depreciation

1. 1Open “Fixed assets” in the navigation, select “New asset”, and enter the exact description, acquisition cost, and date placed in service.
2. 2For an asset below the displayed amount limit, select the option to expense it immediately as a GWG if needed.
3. 3Select the year, then select “Book depreciation 2026” in the asset register. The label shows the year you selected.
4. 4Open “Ledger” or “Review” and approve the depreciation drafts to post them.