Asset analysis (also asset history sheet) provides an overview of value development of individual entities that comprise the fixed assets of a company; such an analysis is based on historical acquisition or manufacturing costs. In addition, new companies and those leaving the group, and also rebookings and appreciations during the balance sheet year, as well as write-offs, must all be indicated to their full value. As a rule, write-offs taking place during the fiscal year are also included. The period examined is the fiscal year. Additionally, start-up and expansion expenses of the business are also included.
Asset analysis: components
- Historical acquisition and manufacturing costs
- Group additions and leaving companies
- Cumulative write-offs
- Book values (see book value method) at the beginning of the fiscal year
- Remaining book values at the end of the fiscal year
Legal provisions: Article 268, section 2, German Commercial Code (Creation of asset analysis)