Asset Capitalisation Agent
Identify, capitalise and record assets in the asset register.
Identifies assets requiring capitalisation from invoices, determines acquisition and production costs per HGB Paragraph 255, sets the useful life and records the addition in the asset register.
Score Dashboard
What This Agent Does
Asset additions arise from invoices, in-house production or transfers. The challenge: from an invoice, the asset must be identified, the capitalisation requirement checked and the correct valuation applied. For standard cases this is rule-based. For special machinery or complex production costs, human judgement is needed.
The Decision Layer breaks every asset addition into nine decision steps. The asset is identified by LLM from the invoice description. The capitalisation requirement (above EUR 800 net) is rule-based. Asset class is assigned automatically for standard cases, with LLM support for borderline cases. Ancillary acquisition costs are assigned per HGB Paragraph 255. Useful life comes from the BMF depreciation table - for special machinery, the human decides.
The result: faster recording, fewer misclassifications, complete documentation in the asset register. The agent delivers the master data the Depreciation Agent needs for ongoing depreciation.
Micro-Decision Table
Identify asset What was acquired and is it a standalone asset? AI Agent Auditor
LLM interpretation of the service description from the invoice
Decision Record
Challengeable: Yes - fully documented, reviewable by humans, objection via formal process.
Challengeable by: Auditor
Check capitalisation requirement Is the net value above EUR 800 and subject to capitalisation? Rules Engine Auditor
EStG, deterministic threshold check
Decision Record
Challengeable: Yes - rule application verifiable. Objection possible for incorrect data or wrong rule version.
Challengeable by: Auditor
Determine asset class Which asset class is the asset assigned to? Rules Engine Auditor
Standard cases rule-based (R), borderline cases via LLM suggestion (A)
Decision Record
Challengeable: Yes - rule application verifiable. Objection possible for incorrect data or wrong rule version.
Challengeable by: Auditor
Determine acquisition costs What are the acquisition or production costs? Rules Engine Auditor
HGB Paragraph 255, invoice amount plus allocable ancillary costs
Decision Record
Challengeable: Yes - rule application verifiable. Objection possible for incorrect data or wrong rule version.
Challengeable by: Auditor
Assign ancillary acquisition costs Which ancillary costs belong to the asset? Human Auditor
Standard (transport, installation) rule-based (R), complex allocation human (H)
Decision Record
Challengeable: Yes - via manager, works council, or formal objection process.
Challengeable by: Auditor
Set useful life What is the standard useful life? Human Auditor
BMF depreciation table (R) for standard assets, special machinery human (H)
Decision Record
Challengeable: Yes - via manager, works council, or formal objection process.
Challengeable by: Auditor
Assign inventory number Which inventory number does the asset receive? Rules Engine
Sequential numbering by asset class
Decision Record
Challengeable: Yes - rule application verifiable. Objection possible for incorrect data or wrong rule version.
Record in asset register Are all mandatory fields complete and consistent? Rules Engine Auditor
Structured recording with completeness check
Decision Record
Challengeable: Yes - rule application verifiable. Objection possible for incorrect data or wrong rule version.
Challengeable by: Auditor
Assign cost centre and location Which cost centre and location is it assigned to? Rules Engine
Master data from purchase order or organisational assignment
Decision Record
Challengeable: Yes - rule application verifiable. Objection possible for incorrect data or wrong rule version.
Decision Record and Right to Challenge
Every decision this agent makes or prepares is documented in a complete decision record. Affected parties (employees, suppliers, auditors) can review, understand, and challenge every individual decision.
Prerequisites
- Fixed asset accounting with API access (SAP FI-AA, DATEV or equivalent)
- Current BMF depreciation table (digitally stored)
- Invoice Capture Agent for pre-classified documents
- Cost centre structure and location master data
Governance Notes
Mixed decision distribution (1H / 6R / 1A / 1 R/A). Human decision for special machinery useful life and complex ancillary cost allocations. HGB Paragraph 255 (acquisition cost determination), EStG Paragraph 7 (useful life) and EStG Paragraph 6 Abs. 2 (low-value asset threshold) as direct legal bases.
GoBD-compliant: every asset addition is archived with document, valuation basis and classification. During tax audits, the capitalisation decision is a frequent point of review. Paragraph 203 StGB relevant: asset master data can reveal investments and business models.
§203 StGB-relevant data is encrypted end-to-end and never passed to AI models in plain text.
Process Documentation Contribution
Infrastructure Contribution
The Asset Capitalisation Agent delivers the master data for the Depreciation Agent and Inventory Agent. The asset identification from invoices is a reusable pattern for all agents that must interpret invoice line items. The asset class assignment (rule-based plus LLM support for borderline cases) establishes the hybrid R/A decision pattern common in many Finance agents. Builds Decision Logging and Audit Trail used by the Decision Layer for traceability and challengeability of every decision.
Does this agent fit your process?
We analyse your specific finance process and show how this agent fits into your system landscape. 30 minutes, no preparation needed.
Analyse your processRelated Agents
Depreciation Agent
Calculate depreciation - from straight-line to immediate low-value asset write-off.
Inventory Agent
Automate asset inventory - from target/actual comparison to inventory report.
Lease Accounting Agent
Account for lease contracts - from contract extraction to disclosure note.
Frequently Asked Questions
How does the agent recognise whether an invoice contains an asset or an expense?
The LLM interprets the service description and the threshold check (above EUR 800 net) decides on capitalisation or immediate expense. For low-value assets between EUR 250 and EUR 800, immediate write-off is automatically applied.
What happens with consolidated invoices containing multiple assets?
The agent recognises individual line items and checks each separately for capitalisation. Dependent components are assigned to the main asset. For ambiguity, the item is escalated for human decision.
How are self-produced assets handled?
For in-house production, the agent determines production costs per HGB Paragraph 255 Abs. 2 - including material, manufacturing and allocable overheads. The allocation of complex overhead portions requires human decision.
What Happens Next?
30 minutes
Initial call
We analyse your process and identify the optimal starting point.
1 week
Discover
Mapping your decision logic. Rule sets documented, Decision Layer designed.
3-4 weeks
Build
Production agent in your infrastructure. Governance, audit trail, cert-ready from day 1.
12-18 months
Self-sufficient
Full access to source code, prompts and rule versions. No vendor lock-in.
Implement This Agent?
We assess your finance process landscape and show how this agent fits your infrastructure.