The BFH has decided that the standard deduction for wear and tear (depreciation) can not be made if it was missed because the asset was not wrongly recorded as operating (BFH 22:06:10 VIII R 3 / 08).
Because of the principle of equality of total income is in the profit calculation under § 4 section 3 Income Tax Act to make the depreciation in the same extent as in the business property comparison. In a balancing taxpayer is the delay in recording the necessary business assets, a remedial right end log-in which depends on the balance sheet approach to the value displayed where the date is not wrong to balance sheet asset at beginning of proper accounting to book would. Therefore may also in the determination of profits under § 4 section 3 Income Tax Act, the omitted depreciation should not immediately rescheduled to a non-operating assets recorded as a commodity.
In the specific case involved a patent into a Recovery operation had been inserted. Insert, insert value and remaining useful life of the patent were the subject of an actual agreement, which was years after the deposit reached. In the meantime, the plaintiff had failed, depreciation make the deposit value. This resulted in a dispute over the amount of the deduction for net book value yet.
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