German Anlagenbuchhaltung as pure functions: AfA schedules in exact integer cents (linear and degressive with automatic switch, pro rata temporis by month), GWG handling (Sofortabschreibung and Sammelposten), disposals with Buchgewinn/-verlust, the §284 Abs. 3 HGB Anlagespiegel (gross method), and ledger-agnostic posting proposals for the @fin.cx/skr recipes.

Law-change-sensitive values are year-keyed DATA, not code branches: GWG thresholds (§6 EStG), degressive-AfA windows (2020-2022, 2024, Investitionsbooster 2025-2027), and common useful lives from the public BMF AfA-Tabelle (own compilation).

Issue Reporting and Security

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Installation

pnpm add @fin.cx/assets

Usage

import {
  computeSchedule,
  computeDisposal,
  buildAnlagespiegel,
  buildAfaPostingProposal,
  suggestUsefulLife,
} from '@fin.cx/assets';

const laptop = {
  id: 'a1',
  name: 'Notebook',
  accountNumber: '0420',
  acquisitionDate: '2026-04-15',
  acquisitionCostCents: 180000,
  usefulLifeYears: suggestUsefulLife('Notebook')!.years, // 3
  method: 'linear' as const,
};

computeSchedule(laptop);
// 2026: 45000 (9/12), 2027/28: 60000, 2029: 15000 — sums exactly

const spiegel = buildAnlagespiegel([laptop], 2026); // gross method, ties out
const proposal = buildAfaPostingProposal([laptop], 2026, {
  depreciationExpense: '4830',
}); // balanced lines, post via skr postDraft/journalInputToDraft

Every schedule sums exactly to the acquisition cost (final year absorbs the rounding remainder); keepMemoCent retains the customary 1-cent reminder. Degressive AfA outside a statutory window throws instead of silently falling back.

Development

pnpm build
pnpm test

License and Legal Information

This repository contains open-source code licensed under the MIT License. A copy of the license can be found in the license file.

Please note: The MIT License does not grant permission to use the trade names, trademarks, service marks, or product names of the project, except as required for reasonable and customary use in describing the origin of the work and reproducing the content of the NOTICE file.

Trademarks

This project is owned and maintained by Task Venture Capital GmbH. The names and logos associated with Task Venture Capital GmbH and any related products or services are trademarks of Task Venture Capital GmbH or third parties, and are not included within the scope of the MIT license granted herein.

Use of these trademarks must comply with Task Venture Capital GmbH's Trademark Guidelines or the guidelines of the respective third-party owners, and any usage must be approved in writing. Third-party trademarks used herein are the property of their respective owners and used only in a descriptive manner, e.g. for an implementation of an API or similar.

readme.md

@fin.cx/assets