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

If the asset is put into operational use in the first half of the business year (months 1–6), a full year's AfA is deductible; if put into use in the second half (months 7–12), exactly half a year's AfA is deductible Depreciation is always calculated on a strict day-by-day basis down to the exact minute Assets put into use in the second half of the year receive zero depreciation in year one A full year's depreciation is always claimed regardless of purchase date