{"id":30607,"date":"2023-07-17T12:53:29","date_gmt":"2023-07-17T10:53:29","guid":{"rendered":"https:\/\/mrp-hotels.com\/hotel-glossar\/afa\/"},"modified":"2023-07-17T12:53:29","modified_gmt":"2023-07-17T10:53:29","slug":"afa","status":"publish","type":"glossary","link":"https:\/\/mrp-hotels.com\/en\/hotel-glossar\/afa\/","title":{"rendered":"AfA"},"content":{"rendered":"<p>Depreciation for wear and tear (<a class=\"glossaryLink\"  aria-describedby=\"tt\"  data-cmtooltip=\"&lt;div class=glossaryItemTitle&gt;AfA&lt;\/div&gt;&lt;div class=glossaryItemBody&gt;&amp;lt;div class=&amp;quot;cmtt_meaning_label&amp;quot;&amp;gt;1&amp;lt;\/div&amp;gt;&amp;lt;!-- wp:paragraph {&amp;quot;translatedWithWPMLTM&amp;quot;:&amp;quot;1&amp;quot;} --&amp;gt;\n&amp;lt;p&amp;gt;Depreciation for wear and tear (AfA) or amortization is a term used in tax law. Depreciation relates to the acquisition and production costs of depreciable fixed assets spread over the normal useful life of the asset. This ensures that acquisition goods exceeding a certain value are not immediately deducted in full as operating expenses.&amp;lt;\/p&amp;gt;\n&amp;lt;!-- \/wp:paragraph --&amp;gt;&amp;lt;div&amp;gt;&amp;lt;div class=&amp;quot;cmtt_meaning_label&amp;quot;&amp;gt;2&amp;lt;\/div&amp;gt;&amp;lt;!-- wp:paragraph --&amp;gt;\n&amp;lt;p&amp;gt;Die Absetzung f&uuml;r Abnutzung (AfA) oder Abschreibung ist ein Begriff aus dem Steuerrecht. Die AfA bezieht sich auf die Anschaffungs- und Herstellungskosten von abnutzbarem Anlageverm&ouml;gen &uuml;ber die betriebsgew&ouml;hnliche Nutzungsdauer auf die Jahre verteilt. Dadurch wird erreicht, dass Anschaffungsg&uuml;ter, die einen bestimmten Wert &uuml;berschreiten, nicht sofort in vollem Umfang als Betriebsausgabe abgezogen werden.&amp;lt;\/p&amp;gt;\n&amp;lt;!-- \/wp:paragraph --&amp;gt;&amp;lt;\/div&amp;gt;&lt;\/div&gt;\"  href=\"https:\/\/mrp-hotels.com\/en\/hotel-glossar\/afa\/\"  data-mobile-support=\"0\"  data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]' tabindex='0' role='link'>AfA<\/a>) or amortization is a term used in tax law. Depreciation relates to the acquisition and production costs of depreciable fixed assets spread over the normal useful life of the asset. This ensures that acquisition goods exceeding a certain value are not immediately deducted in full as <a class=\"glossaryLink\" aria-describedby=\"tt\" data-cmtooltip=\"&lt;div class=glossaryItemTitle&gt;Operating Expenses&lt;\/div&gt;&lt;div class=glossaryItemBody&gt;&amp;lt;div class=&amp;quot;cmtt_meaning_label&amp;quot;&amp;gt;1&amp;lt;\/div&amp;gt;&amp;lt;!-- wp:paragraph --&amp;gt;\n&amp;lt;p&amp;gt;The term &amp;quot;operating expenses&#x201D; refers to the costs of running a hotel, but not to ownership expenses.&amp;lt;\/p&amp;gt;\n&amp;lt;!-- \/wp:paragraph --&amp;gt;&amp;lt;div&amp;gt;&amp;lt;div class=&amp;quot;cmtt_meaning_label&amp;quot;&amp;gt;2&amp;lt;\/div&amp;gt;&amp;lt;!-- wp:paragraph --&amp;gt;\n&amp;lt;p&amp;gt;Der englische Begriff &amp;quot;Operating Expenses&amp;quot; steht f&#xFC;r die operativen Kosten f&#xFC;r den Betrieb eines Hotels, aber nicht f&#xFC;r die Ownership Expenses.&amp;lt;\/p&amp;gt;\n&amp;lt;!-- \/wp:paragraph --&amp;gt;&amp;lt;\/div&amp;gt;&lt;\/div&gt;\" href=\"https:\/\/mrp-hotels.com\/en\/hotel-glossar\/operating-expenses\/\" data-mobile-support=\"0\" data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]' tabindex=\"0\" role=\"link\">operating expenses<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Depreciation for wear and tear (AfA) or amortization is a term used in tax law. Depreciation relates to the acquisition and production costs of depreciable fixed assets spread over the normal useful life of the asset. This ensures that acquisition goods exceeding a certain value are not immediately deducted in full as operating expenses.<\/p>\n","protected":false},"author":11,"featured_media":0,"menu_order":0,"template":"","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"glossary-categories":[],"glossary-tags":[],"class_list":["post-30607","glossary","type-glossary","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>AfA - mrp hotels<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/mrp-hotels.com\/en\/hotel-glossar\/afa\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"AfA - mrp hotels\" \/>\n<meta property=\"og:description\" content=\"Depreciation for wear and tear (AfA) or amortization is a term used in tax law. 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