The weather and the arts have conspired: Autumn begins in Berlin in early September now. Because the arg has urged fair, Art Forum, reported as abandoned, now all eyes are on the Art Berlin Contemporary – short abc – addressed in the old post station on the railway triangle. At the same time still be running as a satellite, the “Preview Berlin – The Emerging Art Fair” in a hangar at Tempelhof Airport, Berlin’s list of contemporary art and photography in the transformer station at the Kopenickerstrasse and the Berlin art salon in the Uferhallen than one platform for even younger talent.

The ABC is an exhibition that aims to be not fair. Four years ago, by the initiators of the successful Berlin Gallery Weekend, which always takes place in early May launched waived the show – along the lines of the section “Art Unlimited” at Art Basel – single berths. The gallery must not be present, and for the visitors, who – apart from those who were invited to the Opening Party – in the first days since Wednesday will be released too numerous, is not necessarily seen that the works are for sale. Who is still interested in a price that can learn from the catalog, which is organized alphabetically by artist name, e-mail address and telephone number of the gallery. So it can happen again that a price inquiry will be answered in Dubai with an automatic e-mail, content: The gallery’s portfolio of artists do not take more, and if it does get that, they will not return them.

The useful life of an asset more than a year and is not a low-value commodity (see Glossary: ​​Low-value assets), so the asset over the period of official life is depreciated. Thus can not pay the entire purchase price in the year of purchase are tax deductible as a business expense or claimed as business expenses, but only the annual value of consumption in the form of writing.

Not only depreciable assets which are subject to no consumption value. Normally subject to vacant land, or works of art is not the acknowledged master and tear.

The amount of annual depreciation based on the useful life of the asset and to the depreciation method chosen or prescribed by law. The useful life is determined by the publication of an official depreciation table by the Federal Ministry of Finance and usually updated every two years. Also, the application for future depreciation method (eg straight line, declining balance) is required by law.

Basis for calculating the depreciation is the purchase or production cost of the asset. For acquisition of an asset flows therefore not only the purchase price, but also ancillary costs such as transportation costs and installation costs in the tax base for the depreciation of one.

For Members who purchase (the asset was not acquired in the first month of the year.) Is not the full year’s depreciation, but only for each month one twelfth of the annual depreciation to be set.

The depreciation of an asset fails, it can not be made up in later years.