That Operating assets is a tax term that includes all assets that are objectively recognisable as serving the business of a trader, self-employed person or farmer and forester. It is the basis for determining taxable profit by comparing business assets. The clear distinction from Private assets is of decisive importance. A distinction is made between Necessary business assets (goods that are used exclusively and directly for business purposes, e.g. a machine) and discretionary business assets (Assets that are used for business and private purposes to varying degrees and have been dedicated to the business by the entrepreneur, e.g. a mixed-use vehicle). Assets that are predominantly used privately are necessarily private assets. The correct classification is crucial, as only expenses for business assets are tax-deductible as business expenses. The management of these assets is a central aspect of the Financial management in SAP Business One. Extended controlling tools of the Versino Financial Suite can help to analyse operating costs.
Versino accounting service
Cash flow planning in SAP Business One: What the Versino Financial Suite does differently
Two free webinars in July: Experience the Versino Financial Suite live
E-Invoicing 2026: What is changing now for SMEs and SAP B1 users
Netting in SAP Business One: What makes the Versino Financial Suite different
