Accounting/ capitalization of assets?

There are 4 criteria that need to be checked, but I don't understand all of them.

  1. Asset advantage (understandable)
  2. Transferability (understandable)
  3. Tangibility?
  4. Can it be used independently?
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Nordlicht979
8 months ago

Imagine you paid a pallet with a merchandise. She’s yours. But when you go to the pick-up ramp, you notice that it is behind a closed grid. The goods are therefore not tangible (you cannot take them with you).

There are (ownership) rights that exist to several people. You cannot use your right without the consent of the co-owners. Sometimes this is also contractually limited or excluded, as may be the case, for example, with a share of capital in a GmbH. In the partnership agreement, it can be determined that your share of capital cannot be sold to third parties.