That Usufructuary right is a comprehensive right of use of another person's property or right enshrined in the German Civil Code (BGB). The holder of this right, the usufructuary, is entitled to draw all benefits from the object (e.g. the rental income from a property or the interest from a securities account) without being the owner. Ownership remains with another person. Usufruct is often used in the context of anticipated succession, where, for example, parents transfer their house to their children but reserve a lifelong right to live in or rent out the property. From an accounting and tax perspective, the usufructuary right represents an intangible asset (for the beneficiary) or a liability (for the encumbered party) that must be valued, recognised and amortised over its term. The management of such complex rights and assets is part of the overarching financial management, which is integrated in SAP Business One is mapped. Extended modules for asset accounting, as used in the Versino Financial Suite can assist in the valuation and management of such intangible assets.
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