Bilanzbuchhalterprüfung Practice Questions - Austria Fachprüfung Für Den Beruf Des Bilanzbuchhalters (BiBuG 2014) Exam

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An Austrian trading company with a calendar business year purchases a machine on 15 September for €60,000 net (useful life of 5 years, linear depreciation). What is the deductible AfA in the year of acquisition?

€6,000 (Half-year AfA: €60,000 / 5 years = €12,000 annual AfA × 50%) €12,000 (Full-year AfA) €3,000 (Quarterly AfA) €60,000 (Immediate expensing as GWG)

Correct Answer:

€6,000 (Half-year AfA: €60,000 / 5 years = €12,000 annual AfA × 50%)

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