Low-value assets, can anyone help me?

Section 253 (1) HGB applies to task 284 a):

(1) Capital goods Not applicable with the purchase or production costs, reduced to the depreciation referred to in paragraphs 3 to 5.

Section 253 (3) HGB applies to task 284 b):

(3) … Excluding whether their use is limited in time, assets of fixed assets in the event of a permanent impairment loss, to make out-planned depreciation, in order to set them with the lower value which must be attached to them on the closing date.

https://www.gesetze-im-internet.de/hgb/_253.html