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1. Instrumente bei Musiklehrern an allgemein bildenden Schulen
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2. Instrumente bei Dozenten an Musikschulen
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3. Instrumente bei Berufsmusikern
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4. Instrumente bei anderen Berufen
Xxx xxxxxxxx Xxxxxxxxxx xxx xxxx Xxxxxxxxxxx xxxxxx Xxxxx xx xxxxxx xxxx xxxx xxxxxx Xxxxxx, xxx xxx xxxxxxxxxxx Xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxxx xx xxx xxx xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxx, xxx xx xxx Xxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx.
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5. Was ist als Werbungskosten absetzbar?
a) Anschaffungskosten
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Wie lange ist die Abschreibungs- und Nutzungsdauer?
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Welche Abschreibung ist für wertvolle alte Instrumente anzusetzen?
Xxxx xxxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxxx xxxxx xxx xxxxxxxxx xxxx xxxxx xxx xxxxxxxxx Xxxxxxxx xxxxxx xx Xxxx. Xx Xxxxxxxxx: Xxx xxxxxxxx xxxxxxx xx Xxxx. Xx xxxxxx xxx xxxx xxxxxxxxxxxx xx xxxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxx Xxxxx, Xxxxxxxx, Xxxxxx, Xxxxxx xxxx Xxxxxxxxxx, xxx xxxxx xxx Xxxxx xxx xxxxxxxx xxxxxxx Xxxxxx xxxxxxxx xxxxx xxx xxxx xxxxx xx Xxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxxx xxxxxx xxxx xxx Xxxxx, xx xxxx xxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxx "Xxxxxxxxx xxxx Xxxxxxxxx" xxxxxxx xxxxxxx xxxxxx xxxx xxx x xxxx xx x xxxxxx Xxxxxxxxxxxxx xxxxxxxx xx xxxxx xxx.
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b) Andere Aufwendungen
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Aufwendungen für Instandhaltung
Xxxxxxxxxxxxxx xxxx Xxxxxxxxx, Xxxxxxx xxx Xxxxxxx, Xxxxxxx xxxx Xxxxx, xxx xxxx Xxxxxxxxxxxxxxx.
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Aufwendungen für Reparaturen
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Aufwendungen für laufende Verbrauchmaterialien
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Schuldzinsen
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Aufwendungen bei Beschädigung, Zerstörung oder Diebstahl
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