{"id":4944,"date":"2026-07-20T09:00:00","date_gmt":"2026-07-20T07:00:00","guid":{"rendered":"https:\/\/inventory-one.com\/?p=4944"},"modified":"2026-07-17T08:39:32","modified_gmt":"2026-07-17T06:39:32","slug":"afa-table","status":"publish","type":"post","link":"https:\/\/inventory-one.com\/en\/2026\/07\/20\/afa-tabelle\/","title":{"rendered":"Depreciation Schedule: Determining the Useful Life and Depreciation Correctly"},"content":{"rendered":"<p>The <strong>Depreciation Schedule<\/strong> It specifies the standard useful life for nearly every asset\u2014and thus determines the number of years over which you can depreciate it. This article explains what the depreciation table is, what types exist, and how to find the correct useful life.<\/p>\n<h2>Key Points at a Glance<\/h2>\n<ul>\n<li>The depreciation tables of the <strong>Federal Ministry of Finance (BMF)<\/strong> determine the normal useful life.<\/li>\n<li>There is a <strong>generally applicable<\/strong> Table (AV) and many <strong>industry-specific<\/strong> Tables.<\/li>\n<li>The useful life determines the annual depreciation amount.<\/li>\n<li><strong>Computers and Software<\/strong> may be recognized as of 2021 with a useful life of one year.<\/li>\n<\/ul>\n<h2>What is the depreciation table?<\/h2>\n<p>The <strong>Depreciation Schedule<\/strong> is an official directory in which the Federal Ministry of Finance lists economic assets <strong>normal useful life<\/strong> specifies. This useful life serves as the basis for straight-line depreciation: acquisition cost divided by useful life yields the annual depreciation amount. Although the tables do not have the force of law, they are recognized by the tax authorities as a guideline.<\/p>\n<h2>What depreciation tables are available?<\/h2>\n<ul>\n<li><strong>Depreciation Schedule AV<\/strong> \u2013 for general-purpose capital assets used across various industries (e.g., office furniture, vehicles, IT equipment).<\/li>\n<li><strong>Industry Tables<\/strong> \u2013 supplementary tables for individual economic sectors (e.g., construction, hospitality, agriculture).<\/li>\n<\/ul>\n<h2>Examples of useful lives<\/h2>\n<figure class=\"wp-block-table\">\n<table>\n<thead>\n<tr>\n<th>Economic asset<\/th>\n<th>Service Life (Approximate)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Computer, Laptop, Software<\/td>\n<td>1 year (since 2021)<\/td>\n<\/tr>\n<tr>\n<td>Passenger Cars<\/td>\n<td>6 years<\/td>\n<\/tr>\n<tr>\n<td>Office furniture (e.g., desk)<\/td>\n<td>13 years<\/td>\n<\/tr>\n<tr>\n<td>Truck \/ Commercial Vehicle<\/td>\n<td>9 years<\/td>\n<\/tr>\n<tr>\n<td>Tools (General)<\/td>\n<td>Depending on the species, often 3\u20138 years<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n<p>Please always refer to the current depreciation table for the exact values; industry-specific assets may vary.<\/p>\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" src=\"https:\/\/inventory-one.com\/wp-content\/uploads\/2026\/07\/infografik-afa-nutzungsdauer.png\" alt=\"Example useful lives according to the depreciation table: computers 1 year, passenger cars 6, trucks 9, office furniture 13 years\" \/><figcaption class=\"wp-element-caption\">Example useful lives from the depreciation table (guideline values).<\/figcaption><\/figure>\n<h2>How to Use the Depreciation Table<\/h2>\n<ol>\n<li><strong>Determine the economic asset<\/strong> and search in the appropriate table (AV or industry).<\/li>\n<li><strong>Check the service life<\/strong>.<\/li>\n<li><strong>Calculate Annual Depreciation<\/strong>: Acquisition cost \u00f7 useful life.<\/li>\n<li><strong>Add to the asset register<\/strong>, so that the depreciation remains transparent.<\/li>\n<\/ol>\n<h2>Special Case: Computers and Software<\/h2>\n<p>Since 2021, the tax authorities have allowed a useful life of one year for computer hardware and software. This means that these assets can be fully depreciated in the year of acquisition.<\/p>\n<h2>Accurately Tracking Assets\u2014The Foundation of Depreciation<\/h2>\n<p>Any depreciation calculation requires that you know which assets you own, how much they cost, and when they were purchased. This is exactly what a well-maintained fixed asset or inventory list provides. With <a href=\"https:\/\/inventory-one.com\/en\/inventory-management\/\">Inventory ONE<\/a> Record each fixed asset using <strong>Cost, Date, and Useful Life<\/strong> via scan\u2014the perfect basis for your depreciation. Learn more on our pages about <a href=\"https:\/\/inventory-one.com\/en\/inventory-management\/\">Inventory management<\/a> and to the <a href=\"https:\/\/inventory-one.com\/en\/inventory-system\/\">Inventory system<\/a>.<\/p>\n<h2>Frequently Asked Questions About the Depreciation Schedule (FAQ)<\/h2>\n<h3>What is the depreciation table?<\/h3>\n<p>An official directory published by the Federal Ministry of Finance that specifies the standard useful life of assets\u2014the basis for depreciation.<\/p>\n<h3>Is the depreciation table legally binding?<\/h3>\n<p>It does not have the force of law, but is recognized by the tax authorities as a guideline and is applied in practice.<\/p>\n<h3>What is the useful life of a computer?<\/h3>\n<p>Since 2021, a useful life of one year may be applied to computer hardware and software.<\/p>\n<h3>Where can I find the correct useful life?<\/h3>\n<p>In the general depreciation table (AV) or in the relevant industry-specific table published by the Federal Ministry of Finance.<\/p>\n<p><em>This article is intended for general informational purposes only and is not a substitute for tax advice. The regulations mentioned are current as of 2026; the applicable tax regulations in effect at any given time shall prevail. Please consult your tax advisor regarding your specific situation.<\/em><\/p>\n<p><!--AFA-NAV--><\/p>\n<h2>More Articles on Depreciation &amp; Fixed Assets<\/h2>\n<ul>\n<li><a href=\"https:\/\/inventory-one.com\/en\/?p=4943\">Depreciation (AfA) \u2013 Basics &amp; Methods<\/a><\/li>\n<li><strong>Depreciation Schedule \u2013 Find the Useful Life<\/strong> (this article)<\/li>\n<li><a href=\"https:\/\/inventory-one.com\/en\/?p=4945\">Calculate Depreciation \u2013 Calculator &amp; Examples<\/a><\/li>\n<li><a href=\"https:\/\/inventory-one.com\/en\/?p=4879\">Low-Value Assets (LVA)<\/a><\/li>\n<li><a href=\"https:\/\/inventory-one.com\/en\/?p=4881\">Maintain an asset register<\/a><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>Depreciation Schedule Explained: What It Is, What Schedules Are Available, Examples of Useful Lives, and How to Determine the Correct Useful Life for Depreciation.<\/p>","protected":false},"author":6,"featured_media":4956,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[18],"tags":[],"class_list":["post-4944","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-buchhaltung-anlagen"],"acf":[],"_links":{"self":[{"href":"https:\/\/inventory-one.com\/en\/wp-json\/wp\/v2\/posts\/4944","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/inventory-one.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/inventory-one.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/inventory-one.com\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/inventory-one.com\/en\/wp-json\/wp\/v2\/comments?post=4944"}],"version-history":[{"count":2,"href":"https:\/\/inventory-one.com\/en\/wp-json\/wp\/v2\/posts\/4944\/revisions"}],"predecessor-version":[{"id":4953,"href":"https:\/\/inventory-one.com\/en\/wp-json\/wp\/v2\/posts\/4944\/revisions\/4953"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/inventory-one.com\/en\/wp-json\/wp\/v2\/media\/4956"}],"wp:attachment":[{"href":"https:\/\/inventory-one.com\/en\/wp-json\/wp\/v2\/media?parent=4944"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/inventory-one.com\/en\/wp-json\/wp\/v2\/categories?post=4944"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/inventory-one.com\/en\/wp-json\/wp\/v2\/tags?post=4944"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}