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Abschreibungen

In: Starthilfe Finanzmathematik

Author

Listed:
  • Bernd Luderer

Abstract

Zusammenfassung Eng mit der Zins- und Zinseszinsrechnung verbunden ist die wirtschaftlich relevante Problematik von Abschreibungen. Abschreibungen bringen die Wertminderung von Anlagegütern (d. h. mehrjährig nutzbare Wirtschaftsgüter) zum Ausdruck. Die Differenz aus dem Anfangswert (Anschaffungspreis bzw. Herstellungskosten) und den (jährlichen1) Abschreibungen ergibt den jeweiligen Buchwert für das betreffende Anlagegut. Nach der Ermittlung der Wertminderung unterscheidet man folgende Arten von Abschreibungen: lineare Abschreibungen (gleiche Jahresbeträge), degressive Abschreibungen (fallende Jahresbeträge), leistungsabhängige Abschreibungen. Letztere sind dadurch charakterisiert, daß die Wertminderung an der jährlichen Nutzung ausgerichtet ist; sie bleiben — wegen der fehlenden finanzmathematischen Fundierung — im Weiteren ausgeklammert.

Suggested Citation

  • Bernd Luderer, 2002. "Abschreibungen," Springer Books, in: Starthilfe Finanzmathematik, chapter 0, pages 87-92, Springer.
    • Handle: RePEc:spr:sprchp:978-3-663-11489-5_8
    DOI: 10.1007/978-3-663-11489-5_8
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