{"id":4399,"date":"2026-04-15T11:52:18","date_gmt":"2026-04-15T11:52:18","guid":{"rendered":"https:\/\/www.brasser-accounting.de\/?post_type=glossar&#038;p=4399"},"modified":"2026-09-07T08:15:01","modified_gmt":"2026-09-07T08:15:01","slug":"fixed-asset-accounting","status":"publish","type":"glossar","link":"https:\/\/www.brasser-accounting.de\/en\/glossar\/anlagenbuchhaltung\/","title":{"rendered":"Asset accounting"},"content":{"rendered":"<section id=\"definition\">\n  <div class=\"snippet info\">\n    <p><strong>The Fixed asset accounting<\/strong> is a sub-area of accounting that records non-current assets and documents their performance in value. This includes, in particular, assets used over the long term, such as machinery, vehicles or technical plant and equipment.<\/p>\n  <\/div>\n<\/section>\n\n<section id=\"bedeutung\">\n  <h2>Asset accounting<\/h2>\n\n  <p>The Fixed asset accounting focuses on assets that serve a business over the long term. It documents their acquisition or production costs as well as changes to their respective book value.<\/p>\n\n  <p>It thus forms a distinct sub-area within management accounting.<\/p>\n<\/section>\n\n<section id=\"aufgaben\">\n  <h2>What is recorded in Fixed asset accounting?<\/h2>\n\n  <p>Typically, the following information and changes, among others, are documented:<\/p>\n\n  <ul>\n    <li>acquisition or addition of an asset<\/li>\n    <li>Acquisition or production costs<\/li>\n    <li>Service life<\/li>\n    <li>Depreciation<\/li>\n    <li>Transfers and disposals<\/li>\n    <li>carrying amount<\/li>\n  <\/ul>\n<\/section>\n\n<section id=\"abschreibungen\">\n  <h2>Connection with depreciation<\/h2>\n\n  <p>For assets with a limited useful life, performance is reflected, among other things, by depreciation. This makes it possible to trace how the carrying amount of a capital asset changes over its useful life.<\/p>\n\n  <p>The fundamental importance of this process is explained in the glossary term <a href=\"\/en\/glossary\/amortisation\/\">Depreciation (wear and tear allowance)<\/a> explained.<\/p>\n<\/section>\n\n<section id=\"abgrenzung\">\n  <h2>Demarcation from other accounting areas<\/h2>\n\n  <p>While the Fixed asset accounting looks at long-term assets, the <a href=\"\/en\/glossary\/accounts-receivable\/\">Debtors ledger<\/a> especially with receivables from customers and the <a href=\"\/en\/glossary\/accounts-payable\/\">Accounts payable<\/a> with trade payables and other creditors.<\/p>\n\n  <p>The Fixed asset accounting therefore has its own technical focus within accounting.<\/p>\n<\/section>\n\n<section id=\"verwandte-begriffe\">\n  <h2>Related terms<\/h2>\n\n  <ul>\n    <li><a href=\"\/en\/glossary\/amortisation\/\">Depreciation (wear and tear allowance)<\/a><\/li>\n    <li><a href=\"\/en\/glossary\/accounts-receivable\/\">Debtors ledger<\/a><\/li>\n    <li><a href=\"\/en\/glossary\/accounts-payable\/\">Accounts payable<\/a><\/li>\n  <\/ul>\n<\/section>","protected":false},"template":"","glossar-kategorien":[20],"class_list":["post-4399","glossar","type-glossar","status-publish","hentry","glossar-kategorien-finanzbuchhaltung"],"_links":{"self":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar\/4399","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar"}],"about":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/types\/glossar"}],"wp:attachment":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/media?parent=4399"}],"wp:term":[{"taxonomy":"glossar-kategorien","embeddable":true,"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar-kategorien?post=4399"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}