Depreciation Agent
Calculate depreciation - from straight-line to immediate low-value asset write-off.
Determines depreciation method and useful life from the BMF table, calculates monthly depreciation amounts, checks special depreciation for digital assets and creates the journal entry.
Score Dashboard
What This Agent Does
Depreciation is one of the highest-volume and simultaneously most rule-based processes in fixed asset accounting. Every calculation follows directly from EStG, HGB and the BMF depreciation table. The challenge lies not in the individual calculation but in the volume: hundreds to thousands of assets that must be correctly depreciated each month.
The Decision Layer breaks depreciation into seven decision steps. The method is determined from the chosen method and EStG Paragraph 7. Useful life comes from the BMF depreciation table. The cost basis follows HGB Paragraph 255. Special depreciation for digital assets is checked automatically. Low-value assets below EUR 800 are immediately written off.
The result: zero interpretation, zero AI component. Every depreciation amount is deterministically traceable. The agent is the cornerstone of fixed asset accounting - its calculations feed into the asset register, annual financial statements and tax return.
Micro-Decision Table
Determine depreciation method Which method applies (straight-line, declining balance, special)? Rules Engine Auditor
EStG Paragraph 7, chosen method from asset master data
Decision Record
Challengeable: Yes - rule application verifiable. Objection possible for incorrect data or wrong rule version.
Challengeable by: Auditor
Determine useful life What is the standard useful life? Rules Engine Auditor
BMF depreciation table, deterministic assignment by asset class
Decision Record
Challengeable: Yes - rule application verifiable. Objection possible for incorrect data or wrong rule version.
Challengeable by: Auditor
Determine cost basis What are the acquisition or production costs? Rules Engine Auditor
HGB Paragraph 255, from asset master data
Decision Record
Challengeable: Yes - rule application verifiable. Objection possible for incorrect data or wrong rule version.
Challengeable by: Auditor
Calculate monthly depreciation What is the monthly depreciation amount? Rules Engine Auditor
Arithmetic: cost basis divided by useful life in months
Decision Record
Challengeable: Yes - rule application verifiable. Objection possible for incorrect data or wrong rule version.
Challengeable by: Auditor
Check special depreciation Is there a claim for special depreciation for digital assets? Rules Engine Auditor
Paragraph 7 Abs. 2a EStG, threshold and category check
Decision Record
Challengeable: Yes - rule application verifiable. Objection possible for incorrect data or wrong rule version.
Challengeable by: Auditor
Create journal entry What is the depreciation journal entry? Rules Engine Auditor
Posting logic: depreciation expense to accumulated depreciation
Decision Record
Challengeable: Yes - rule application verifiable. Objection possible for incorrect data or wrong rule version.
Challengeable by: Auditor
Low-value asset check Is it a low-value asset (net value above EUR 250 and up to EUR 800)? Rules Engine Auditor
EStG Paragraph 6 Abs. 2, deterministic threshold check
Decision Record
Challengeable: Yes - rule application verifiable. Objection possible for incorrect data or wrong rule version.
Challengeable by: Auditor
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 complete asset master data (SAP FI-AA, DATEV or equivalent)
- Current BMF depreciation table (digitally stored)
- Defined depreciation methods per asset class
- GL interface for posting transfer
Governance Notes
Fully deterministic (0H / 7R / 0A) - no interpretation, no AI use. EStG Paragraph 7 (depreciation methods), HGB Paragraph 255 (cost basis) and EStG Paragraph 6 Abs. 2 (low-value assets) as direct legal bases. GoBD-compliant: every depreciation is archived with rule version, cost basis and calculation method.
Tax-sensitive: incorrect depreciation directly affects profit and thus income taxes. During tax audits, correct useful life is a frequent focus. Paragraph 203 StGB relevant for client processing: asset master data can reveal business models and investments.
§203 StGB-relevant data is encrypted end-to-end and never passed to AI models in plain text.
Process Documentation Contribution
Infrastructure Contribution
The depreciation engine is the cornerstone of fixed asset accounting. The Asset Capitalisation Agent delivers the master data the Depreciation Agent processes. The Inventory Agent uses accumulated depreciation for the target/actual comparison. The rule versioning (which BMF table applied at the acquisition date) is the pattern for all agents with time-dependent rules. 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.
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Frequently Asked Questions
What happens when the BMF updates the depreciation table?
New BMF tables are stored as a new rule version. Existing assets keep their original useful life - the new table only applies to new additions. The agent versions every calculation with the rule valid at the time.
Can the agent also calculate declining-balance depreciation?
Yes. The agent supports all legally permitted methods: straight-line, declining balance, special depreciation for digital assets and low-value asset immediate write-off. The switch from declining balance to straight-line is performed automatically at the optimal point.
How are subsequent acquisition costs handled?
Subsequent acquisition costs increase the cost basis. The agent recalculates depreciation from the capitalisation date of the subsequent costs - the remaining useful life stays unchanged.
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.