German fixed-asset disposals and partial disposals: pro-rata AfA, Restbuchwert, gain/loss journals and AfA stop
HGB §284 Abs.3 gross-method fixed-asset movement schedule (Anlagenspiegel)
German fixed assets with linear/degressive AfA, AfA-Tabellen, GWG and Sammelposten
Classify low-value assets into GWG Sofortabschreibung vs Sammelposten Pool-AfA per §6 Abs.2/2a EStG with correct postings
Track IAB (Investitionsabzugsbetrag, §7g EStG) formation, investment use and reversal for German SMEs
Rule-based overhead allocation across German Kostenstellen with a Betriebsabrechnungsbogen (BAB) report
ARAP/PRAP prepaid-expense & deferred-income schedules per HGB §250 with German period journals
Build, schedule and auto-reverse HGB §249 provisions (Urlaub, Gewährleistung, Archivierung) with draft journals