small appliance

A small device is called a small device. This new value is usually based on the amount by which the full tax depreciation for "low-value assets" is permitted in the year of acquisition (€ 410, - net). As the company tax reform in Germany reduces the amount for immediate depreciation to 150, - €, new rules have to be defined.

In addition, a small one must be easily transportable, usually by a person.

In the calculation of construction services, small appliances, such as hand-held circular saws or hand-held boring machines, are usually recorded with the tools in the construction sites. Compare large unit and power unit

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