Vermietung: Die lineare Abschreibung

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1. Wer die lineare Abschreibung beanspruchen kann

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2. Wie hoch ist die lineare Abschreibung?

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Besonderheit bei Erwerb oder Herstellung in den neuen Bundesländern

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3. Lineare Abschreibung im Erstjahr und im Jahr des Verkaufs

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4. Nachträgliche Herstellungs- oder Anschaffungskosten

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a) Abschreibung mit dem gesetzlichen Abschreibungssatz

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b) Abschreibung entsprechend der tatsächlichen kürzeren Nutzungsdauer

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5. Nachholung einer unterlassenen Abschreibung

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6. Berichtigung einer zu hohen Abschreibung

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7. Wechsel zwischen linearer und degressiver Abschreibung

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Was gilt nach einer Nutzungsänderung des Gebäudes?

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