out as part of the financial statements, first in a collective entry listed tax break under § 7g can not be profit-reducing considered if the taxpayer - to demand the tax office - concrete prior to final assessment by the available generating assets and then the be-generating asset in the accounts and makes it actionable for the purposes of investment reserve to its function to designate and stating the amount of the expected acquisition or production costs (BFH 30.11.10, VIII B 3 / 10).
This decision was taken to the dispute in 2003. According to § 7g had basically a separate reserve be established for each asset that should be purchased or produced expected. Correspondingly, there were more future investments in the various reserves in accounting principle be treated separately. Collecting bookings for several assets were excluded in most cases.
For the investment deduction, the taxpayer the asset to its name and function following the acquisition and production costs must indicate (7g § 1 sentence 2 No. 3 ITA).
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