Of the Partial value is a specific valuation standard from German tax law, which is defined in Section 6 of the German Income Tax Act (EStG). It represents the amount that a fictitious purchaser of the entire company as part of the total purchase price for the individual asset. It is assumed that the purchaser will continue the business. This definition distinguishes the going concern value from the general market value (fair value), which relates to an isolated sale of the asset. In practice, the going concern value is mainly used when valuing contributions in kind or withdrawals as well as when unscheduled depreciation is required. A Partial amortisation must be carried out if the going-concern value of an asset has fallen below the amortised acquisition or production cost due to an impairment that is expected to be permanent. The correct determination and documentation of these values is an important part of the financial statements, which are created in SAP Business One is created. Extended modules for asset accounting, as used in the Versino Financial Suite support the administration and documentation of such special valuations under tax law.
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