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.
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
Trial Balance in SAP Business One: What the Versino Financial Suite does differently – and why tax advisors notice
Versino Financial Suite Version 05.2026: What's Changed
