die  Abschreibung

B2

Estimated CEFR level.

/ˈapˌʃʁaɪbʊŋ/

🤔 What does "die Abschreibung" actually mean?

Die Abschreibung is a central term in accounting (Rechnungswesen) and tax law (Steuerrecht) in German-speaking countries. It refers to the systematic (planmäßig) or unscheduled (außerplanmäßig) reduction in the value of assets (Anlagevermögen like machinery, buildings, or Umlaufvermögen like inventory) over their useful life.

Imagine a company buys a machine. This machine loses value over the years due to wear and tear (Verschleiß) or becoming technologically obsolete (technisch veraltet). This loss of value is recorded in the books as an expense (Aufwand) – that's die Abschreibung. It essentially spreads the acquisition cost (Anschaffungskosten) of the asset over the years it is used.

There are different methods (Methoden) of Abschreibung, e.g.:

• Linear Abschreibung (Straight-line depreciation): The loss of value is distributed evenly over the useful life.
• Degressive Abschreibung (Declining balance depreciation): The depreciation amounts are higher at the beginning and decrease over time.
• Leistungsbezogene Abschreibung (Performance-based depreciation): Depreciation is based on actual usage (e.g., kilometers driven for a truck).

🚨 Important: The word is always feminine: die Abschreibung. There are no other articles or meanings associated with this noun.

Article rules for der, die, and das

📚 Grammar in Detail: Die Abschreibung

The noun "Abschreibung" is feminine. The definite article is always die.

Example Sentences

1. Die Abschreibung der neuen Maschine erfolgt linear über zehn Jahre.
   (The depreciation of the new machine is done linearly over ten years.)
2. Wir müssen die Höhe der Abschreibungen für das Geschäftsjahr noch berechnen.
   (We still need to calculate the amount of depreciation for the fiscal year.)
3. Durch außerplanmäßige Abschreibungen wurde das Ergebnis belastet.
   (The result was burdened by unscheduled depreciation.)
4. Das Finanzamt erkennt nicht jede Art der Abschreibung an.
   (The tax office does not recognize every type of depreciation.)

💡 Usage and Context: When to use "Abschreibung"?

The term "Abschreibung" is almost exclusively used in the context of business (Wirtschaft), accounting (Buchhaltung), taxes (Steuern), and finance (Finanzen).

• Accounting (Buchhaltung): Recording the loss of value of fixed assets (Anlagegüter such as machines, buildings, vehicles, software, etc.).
• Tax Law (Steuerrecht): Abschreibungen reduce a company's taxable profit (zu versteuernder Gewinn) as they are considered operating expenses (Betriebsausgaben). The official tax term is Absetzung für Abnutzung (AfA).
• Cost Accounting (Kostenrechnung): Abschreibungen are included in product prices as imputed costs (kalkulatorische Kosten).
• Business Valuation (Unternehmensbewertung): The amount of Abschreibungen affects the valuation of a company.

One distinguishes between planmäßige Abschreibung (scheduled depreciation due to regular wear and tear) and außerplanmäßige Abschreibung (unscheduled depreciation, e.g., due to damage or unexpected rapid decline in value).

In everyday life outside of a professional context, the word is rarely used. Sometimes it might be used metaphorically to describe a general loss of value or wear, but this is uncommon.

🧠 Mnemonics for Abschreibung

Article Mnemonic (die): Many German nouns ending in "-ung" are feminine (die). Think of other common nouns: die Rechnung (the bill), die Wohnung (the apartment), die Bedeutung (the meaning). Remember: "-ung" usually signals die. It's like a feminine tag! 💃

Meaning Mnemonic: Think of the components: "ab-" means *off* or *down*, and "Schreibung" relates to *writing* (from schreiben). So, Abschreibung is literally *writing off* or *writing down* the value of something in the account books.

🔄 Synonyms and Antonyms

⚠️ Caution: Although similar, these terms are not always interchangeable, as they sometimes carry specific legal or accounting connotations.

😂 A little Joke

Fragt der Chef den Buchhalter: "Warum ist unser neuer Firmenwagen schon nach einem Tag fast vollständig abgeschrieben?"
(The boss asks the accountant: "Why is our new company car almost fully depreciated after just one day?")

Antwortet der Buchhalter: "Chef, Sie sagten doch, ich soll die Kosten sofort absetzen! Also habe ich ihn in den Graben gesetzt..."
(The accountant replies: "Boss, you told me to 'write it off' [absetzen also means 'to put down' or 'to ditch'] immediately! So I ditched it in the ditch...")

(Please don't try this! 😉)

📜 Poem about Abschreibung

Die Maschine, stolz und neu,
(The machine, proud and new,)
verliert an Wert, bleibt nicht mehr treu.
(Loses value, no longer stays true.)
Jahr für Jahr, ein Stückchen Schwund,
(Year by year, a little bit of loss,)
die Buchhaltung macht es kund.
(Accounting makes it known.)
Die Abschreibung, Pflicht und Last,
(The depreciation, duty and burden,)
mindert den Gewinn mit Hast.
(Reduces the profit with haste.)
Doch zeigt sie realistisch an,
(But it shows realistically,)
was Technik nicht mehr leisten kann.
(What technology can no longer achieve.)

❓ Riddle

Ich bin ein Wort aus der Finanzwelt,
(I am a word from the financial world,)
das den Wertverlust von Gütern meldt.
(That reports the loss of value of goods.)
Ich mindere den Gewinn auf Papier,
(I reduce the profit on paper,)
und helfe Steuern sparen dir.
(And help you save taxes.)
Mit '-ung' am End' und feminin,
(With '-ung' at the end and feminine,)
was bin ich wohl für ein Termin(us)?
(What kind of term might I be?)

Solution: die Abschreibung

🧩 Further Information

Word Composition

The word "Abschreibung" is a noun derived from the verb "abschreiben" (to write off, to copy). It consists of:

• Prefix: ab- (meaning away, down)
• Stem: schreib- (from the verb "schreiben" - to write)
• Suffix: -ung (forms nouns from verbs, often feminine)

So the literal meaning is the “writing down” or “writing off” of value.

Cultural Significance

Although primarily a technical term, the concept of Abschreibung reflects the economic reality of wear and tear and technological progress. It is fundamental for a realistic presentation of a company's financial situation in German business culture.