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{"sheet":"Start","index":0,"n_rows":18,"n_cols":35,"rows_kept":18,"cut":false,"hidden":false,"merged":[]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,"Start"]
[null,null,null,null,null,null,null,"Themenbezogene Excel-Tools",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AH1+1","v":1},"01_Kreislaufmodell_1"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AH2+1","v":2},"02_Kreislaufmodell_2"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Zu dieser Datei:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Das Thema „Abschreibungen“, speziell bei Gütern des Anlagevermögens, hat in"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"der Betriebswirtschaft von Unternehmen eine  fundamentale Bedeutung."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Einzelheiten zu Abschreibungen können der hier angegebenen PDF-Datei ent-"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"nommen werden."]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Diese Excel-Datei enthält Übungs-Beispiele zur linearen und zur geometrisch-"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"degressiven Abschreibung. "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Die entsprechenden Musterlösungen können eingeblendet werden."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Als Erstes sind die Anschaffungskosten (\"AK\")  für ein Beispiel-Anöagegut "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"zu ermitteln."]

{"sheet":"AK_Daten","index":1,"n_rows":29,"n_cols":13,"rows_kept":29,"cut":false,"hidden":false,"merged":[[18,3,18,8],[10,3,10,8],[11,3,11,8],[12,3,12,8],[13,3,13,9],[14,3,14,9],[16,3,16,8]]}
[]
[]
[null,null,"1. Ermittlung von Anschaffungskosten"]
[]
[null,null,"1.1 Sachverhalt"]
[]
[null,null,"Die Fa. PCX GmbH hat am",null,null,"2022-03-10","  im „Bundling“  eine neue EDV-Anlage (inkl. Systemsoftware) sowie ein"]
[null,null," Klimagerät  für den betreffenden Arbeitsraum gekauft."]
[null,null,"Aus den Unterlagen der Beschaffung der Geräte können wir folgende Angaben entnehmen:"]
[null,null,null,null,null,null,null,null,null,null,"Netto","USt 19%","Brutto"]
[null,null,null,"Listenpreis der EDVA [EUR]",null,null,null,null,null,null,20000,{"$f":"AK_N1*19/100","v":3800},{"$f":"AK_N1+L11","v":23800}]
[null,null,null,"Lieferer-Rabatt [%]",null,null,null,null,null,5]
[null,null,null,"Lieferer-Skonto (bei Zahlung innerhalb von 10 Tagen) [%]",null,null,null,null,null,3]
[null,null,null,"Transport- und Versicherungskosten durch eine Fremdfirma [EUR]",null,null,null,null,null,null,400,{"$f":"TP_N1*10/100","v":40},{"$f":"TP_N1+L14","v":440}]
[null,null,null,"Aufwendungen für Installation, Test durch eine Service-Firma [EUR]",null,null,null,null,null,null,500,{"$f":"InstK_N1*19/100","v":95},{"$f":"InstK_N1+L15","v":595}]
[]
[null,null,null,"Kaufpreis für das Klimagerät [EUR], (kein Rabatt, nur Skonto!)",null,null,null,null,null,null,4000,{"$f":"Klima_N*19/100","v":760},{"$f":"Klima_N+USt_4","v":4760}]
[]
[null,null,null,"Beschaffungsgemeinkosten",null,null,null,null,null,null,240]
[]
[null,null,null,"Nutzungsdauer der EDVA [Jahre]",null,null,null,null,null,7]
[null,null,null,"Nutzungsdauer des Klimagerätes [Jahre]",null,null,null,null,null,11,null,"Änderungsmöglichkeit"]
[]
[null,null,null,"Die Rechnung für die EDVA und das Klimagerät wurde vom Unternehmen nachfolgend innerhalb der Skontofrist"]
[null,null,null,"per Banküberweisung bezahlt. Die Rechnungen für die Nebenkosten wurden unmittelbar mit Bankscheck bezahlt."]
[]
[null,null,"1.2 Aufgaben"]
[]
[null,null,null,"Es sind zunächst die Anschaffungskosten der Anlagegüter zu ermitteln!"]

{"sheet":"AK_Ermittlung_A","index":2,"n_rows":33,"n_cols":7,"rows_kept":33,"cut":false,"hidden":false,"merged":[]}
[]
[]
[null,null,"1. Ermittlung von Anschaffungskosten"]
[]
[null,null,"1.3 Berechnungen"]
[]
[null,null,null,"Anschaffungskosten der EDVA"]
[null,null,null,"Anschaffungskosten sind \"die Aufwendungen, die geleistet werden, um einen Vermögensgegenstand zu erwerben "]
[null,null,null,"und in  einen betriebsbereiten Zustand  zu versetzen, soweit sie einzeln zugeordnet werden können."]
[null,null,null,"Zu den Anschaffungskosten gehören auch die Nebenkosten sowie die nachträglichen Anschaffungskosten. "]
[null,null,null,"Anschaffungspreisminderungen sind abzusetzen.\" (siehe § 255 HGB)."]
[]
[null,null,null,"Nr.","Position","Prozent","Betrag [EUR]"]
[null,null,null,1,"Listenpreis (netto)",null,{"$f":"AK_N1","v":20000}]
[null,null,null,{"$f":"D14+1","v":2},null,{"$f":"Rabatt","v":5}]
[null,null,null,{"$f":"D15+1","v":3},"Zieleinkaufspreis"]
[null,null,null,4,null,3]
[null,null,null,5,"Bareinkaufspreis"]
[null,null,null,6,"zuzügl. …"]
[null,null,null,7,"zuzügl. …"]
[null,null,null,8,"Anschaffungskosten A0"]
[null,null,null,9,"Angenommener Restwert Rn am Ende der Nutzungsdauer ",null,2500]
[]
[]
[null,null,null,"Anschaffungskosten des Klimagerätes"]
[]
[null,null,null,"Nr.","Position","Prozent","Betrag [EUR]"]
[null,null,null,1,"Listenpreis (netto)",null,{"$f":"Klima_N","v":4000}]
[null,null,null,{"$f":"D28+1","v":2},"abzügl. Skonto",3]
[null,null,null,{"$f":"D29+1","v":3},"Anschaffungskosten A0"]
[null,null,null,5,"Angenommener Restwert Rn am Ende der Nutzungsdauer ",null,500]
[]
[null,null,null,"Im Weiteren sind die Abschreibungsaufgaben nur für das Anlagegut \"EDVA\" zu bearbeiten."]

{"sheet":"AK_Ermittlung_L","index":3,"n_rows":38,"n_cols":8,"rows_kept":38,"cut":false,"hidden":true,"merged":[]}
[]
[]
[null,null,"1. Ermittlung von Anschaffungskosten"]
[]
[null,null,"1.3 Berechnungen"]
[]
[null,null,null,"Anschaffungskosten der EDVA"]
[null,null,null,"Anschaffungskosten sind \"die Aufwendungen, die geleistet werden, um einen Vermögensgegenstand zu erwerben "]
[null,null,null,"und in  einen betriebsbereiten Zustand  zu versetzen, soweit sie einzeln zugeordnet werden können."]
[null,null,null,"Zu den Anschaffungskosten gehören auch die Nebenkosten sowie die nachträglichen Anschaffungskosten. "]
[null,null,null,"Anschaffungspreisminderungen sind abzusetzen.\" (siehe § 255 HGB).",null,null,null,"Änderungen"]
[]
[null,null,null,"Nr.","Position","Prozent","Betrag [EUR]"]
[null,null,null,1,"Listenpreis (netto)",null,{"$f":"AK_N1","v":20000}]
[null,null,null,{"$f":"D14+1","v":2},"abzügl.Rabatt",{"$f":"Rabatt","v":5},{"$f":"G14*F15/100","v":1000}]
[null,null,null,{"$f":"D15+1","v":3},"Zieleinkaufspreis",null,{"$f":"G14-G15","v":19000}]
[null,null,null,4,"abzügl. Skonto",3,{"$f":"G16*F17/100","v":570}]
[null,null,null,5,"Bareinkaufspreis",null,{"$f":"G16-G17","v":18430}]
[null,null,null,6,"zuzügl. Transport- und Versicherungskosten",null,300]
[null,null,null,7,"zuzügl. der Kosten für Installation und Test ",null,500]
[null,null,null,8,"Anschaffungskosten A0",null,{"$f":"G18+G19+G20","v":19230}]
[null,null,null,{"$f":"D21+1","v":9},"Angenommener Restwert Rn am Ende der Nutzungsdauer ",null,2500]
[]
[null,null,null,"Anmerkungen:"]
[null,null,null,"Da Beschaffungsgemeinkosten einem Anlagegut nicht direkt zugerechnet werden können, sind sie in"]
[null,null,null,"dieser Ermittlung nicht zu berücksichtigen!"]
[null,null,null,"Das Klimagerät ist ein selbständig nutzbarer Vermögensgegenstand. Daher sind die Anschaffungs-"]
[null,null,null,"für dieses Gerät gesondert zu ermitteln."]
[]
[null,null,null,"Anschaffungskosten des Klimagerätes"]
[]
[null,null,null,"Nr.","Position","Prozent","Betrag [EUR]"]
[null,null,null,1,"Listenpreis (netto)",null,{"$f":"Klima_N","v":4000}]
[null,null,null,{"$f":"D33+1","v":2},"abzügl. Skonto",3,{"$f":"G33*F34/100","v":120}]
[null,null,null,{"$f":"D34+1","v":3},"Anschaffungskosten A0",null,{"$f":"G33-G34","v":3880}]
[null,null,null,5,"Angenommener Restwert Rn am Ende der Nutzungsdauer ",null,500]
[]
[null,null,null,"Im Weiteren sind die Abschreibungsaufgaben nur für das Anlagegut \"EDVA\" zu bearbeiten."]

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[]
[]
[null,null,"2. Lineare Abschreibung"]
[]
[null,null,"2.1 Formeln"]
[]
[null,null,null,"a) Jährlicher Abschreibungsbetrag Q [EUR/a]"]
[]
[null,null,null,null,null,null,null,null,"A0  Anschaffungskosten [EUR]"]
[null,null,null,null,null,null,null,null,"Rn  Restwert am Ende der Nutzungsdauer [EUR]"]
[null,null,null,null,null,null,null,null,"mit Rn = 0 oder Rn > 0"]
[null,null,null,null,null,null,null,null,"n  Nutzungsdauer [a]"]
[]
[null,null,null,"b) Abschreibungsprozentsatz p [% p.a.]",null,null,null,null,"c) Abschreibungssatz i [-/a]"]
[]
[null,null,null,null,null,null,null,null,"i = p/100"]
[]
[]
[]
[null,null,null,"d) Restwert Rk am Ende des k-ten Jahres [EUR]"]
[]
[null,null,null,null,null,"k = 1, 2, … , n"]
[]
[]
[null,null,null,"e) Monatsgenauer Abschreibungsbetrag Q1m im Anschaffungsjahr [EUR/a]"]
[]
[null,null,null,null,null,null,null,null,"m  Anschaffungsmonat (m = 1, 2, …, 12)"]
[null,null,null,null,null,null,null,null,"Q1 Abschreibungsbetrag im 1. Jahr [EUR/a]"]
[]
[null,null,"2.2 Berechnungsdaten für die EDVA"]
[null,null,null,"a) Jährlicher Abschreibungsbetrag Q"]
[null,null,null,null,"bei Rn = 0:","Q =",null," [EUR/a]","bei Rn > 0","Q =",null," [EUR/a]"]
[null,null,null,"b)  Abschreibungsprozentsatz p "]
[null,null,null,null,"bei Rn = 0:","p =",null," [% p. a.]","bei Rn > 0","p =",null," [% p.a.]"]
[]
[null,null,null,"c)  Monatsgenauer Abschreibungsbetrag Q1m",null,null,null,null,"Monat  m=",{"$f":"MONTH(Datum_m)","v":3}]
[]
[null,null,null,null,"bei Rn = 0:","Q1m =",null," [EUR/a]","bei Rn > 0","Q1m =",null," [EUR/a]"]
[]
[null,null,null,"d)  Restwert am Ende von Jahr ",null,null,"k =",4]
[null,null,null,null,"bei Rn = 0:","Rk =",null," [EUR]","bei Rn > 0","Rk =",null," [EUR]"]

{"sheet":"Lin_Abschreib_L","index":5,"n_rows":41,"n_cols":12,"rows_kept":41,"cut":false,"hidden":true,"merged":[[15,8,16,9]]}
[]
[]
[null,null,"2. Lineare Abschreibung"]
[]
[null,null,"2.1 Formeln"]
[]
[null,null,null,"a) Jährlicher Abschreibungsbetrag Q [EUR/a]"]
[]
[null,null,null,null,null,null,null,null,"A0  Anschaffungskosten [EUR]"]
[null,null,null,null,null,null,null,null,"Rn  Restwert am Ende der Nutzungsdauer [EUR]"]
[null,null,null,null,null,null,null,null,"mit Rn = 0 oder Rn > 0"]
[null,null,null,null,null,null,null,null,"n  Nutzungsdauer [a]"]
[]
[null,null,null,"b) Abschreibungsprozentsatz p [% p.a.]",null,null,null,null,"c) Abschreibungssatz i [-/a]"]
[]
[null,null,null,null,null,null,null,null,"i = p/100"]
[]
[]
[]
[null,null,null,"d) Restwert Rk am Ende des k-ten Jahres [EUR]"]
[]
[null,null,null,null,null,"k = 1, 2, … , n"]
[]
[]
[null,null,null,"e) Monatsgenauer Abschreibungsbetrag Q1m im Anschaffungsjahr [EUR/a]"]
[]
[null,null,null,null,null,null,null,null,"m  Anschaffungsmonat (m = 1, 2, …, 12)"]
[null,null,null,null,null,null,null,null,"Q1 Abschreibungsbetrag im 1. Jahr [EUR/a]"]
[]
[null,null,"2.2 Berechnungsdaten für die EDVA"]
[null,null,null,"a) Jährlicher Abschreibungsbetrag Q"]
[null,null,null,null,"bei Rn = 0:","Q =",{"$f":"A0/n_1","v":2747.1428571428573}," [EUR/a]","bei Rn > 0","Q =",{"$f":"(A0-Rn)/n_1","v":2390}," [EUR/a]"]
[null,null,null,"b)  Abschreibungsprozentsatz p "]
[null,null,null,null,"bei Rn = 0:","p =",{"$f":"100/n_1","v":14.285714285714286}," [% p. a.]","bei Rn > 0","p =",{"$f":"100/n_1-(Rn*100)/(A0*n_1)","v":12.428497139885597}," [% p.a.]"]
[]
[null,null,null,"c)  Monatsgenauer Abschreibungsbetrag Q1m",null,null,null,null,"Monat  m=",{"$f":"MONTH(Datum_m)","v":3}]
[]
[null,null,null,null,"bei Rn = 0:","Q1m =",{"$f":"G32*(13-m)/12","v":2289.2857142857142}," [EUR/a]","bei Rn > 0","Q1m =",{"$f":"K32*(13-m)/12","v":1991.6666666666667}," [EUR/a]"]
[]
[null,null,null,"d)  Restwert am Ende von Jahr ",null,null,"k =",4]
[null,null,null,null,"bei Rn = 0:","Rk =",{"$f":"A0-(A0/n_1)*k","v":8241.4285714285706}," [EUR]","bei Rn > 0","Rk =",{"$f":"A0-((A0-Rn)*k)/n_1","v":9670}," [EUR]"]

{"sheet":"Lin_Abschr_Dia_A","index":6,"n_rows":24,"n_cols":11,"rows_kept":24,"cut":false,"hidden":false,"merged":[[9,8,10,8],[9,9,10,9],[9,10,10,10],[7,5,7,6],[9,2,10,2],[9,3,10,3],[9,4,10,4],[9,5,10,5],[9,7,10,7]]}
[]
[]
[null,null,"2. Lineare Abschreibung"]
[]
[null,null,"2.3 Abschreibungsplan (Tabelle)"]
[]
[]
[null,null,null,"A0_EDVA =",19230," ND_EDVA = ",null,{"$f":"n_1","v":7},"Rn_EDVA = ",{"$f":"Rn","v":2500}]
[null,null,"a) Bei Rn = 0",null,null,null,null,"b) Bei Rn > 0"]
[null,null,"Jahr","Buchwert Anfang [EUR]","Abschr.-betrag [EUR/a]","Buchwert (1) Ende [EUR]",null,"Jahr","Buchwert Anfang [EUR]","Abschr.-betrag [EUR/a]","Buchwert (2) Ende [EUR]"]
[]
[null,null,0,null,null,{"$f":"$E$8","v":19230},null,0,null,null,{"$f":"$E$8","v":19230}]
[null,null,{"$f":"C12+1","v":1},null,null,null,null,{"$f":"H12+1","v":1}]
[null,null,{"$f":"C13+1","v":2},null,null,null,null,{"$f":"H13+1","v":2}]
[null,null,3,null,null,null,null,3]
[null,null,4,null,null,null,null,4]
[null,null,5,null,null,null,null,5]
[null,null,6,null,null,null,null,6]
[null,null,7,null,null,null,null,7]
[null,null,8,null,null,null,null,8]
[null,null,9,null,null,null,null,9]
[null,null,10,null,null,null,null,10]
[]
[null,null,"2.3 Abschreibungsplan (Diagramm)"]

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[]
[]
[null,null,"2. Lineare Abschreibung"]
[]
[null,null,"2.3 Abschreibungsplan (Tabelle)"]
[]
[null,null,"Die Daten können über \"Drehfelder zu Demo-Zwecken variiert werden!"]
[null,null,null,"A0_EDVA =",19230," ND_EDVA = ",null,{"$f":"n_1","v":7},"Rn_EDVA = ",{"$f":"Rn","v":2500}]
[null,null,"a) Bei Rn = 0",null,null,null,null,"b) Bei Rn > 0"]
[null,null,"Jahr","Buchwert Anfang [EUR]","Abschr.-betrag [EUR/a]","Buchwert (1) Ende [EUR]",null,"Jahr","Buchwert Anfang [EUR]","Abschr.-betrag [EUR/a]","Buchwert (2) Ende [EUR]"]
[]
[null,null,0,null,null,{"$f":"$E$8","v":19230},null,0,null,null,{"$f":"$E$8","v":19230}]
[null,null,{"$f":"C12+1","v":1},{"$f":"F12","v":19230},{"$f":"IF(C13=1,Q1m_0,\"\")","v":2289.2857142857142},{"$f":"D13-E13","v":16940.714285714286},null,{"$f":"H12+1","v":1},{"$f":"IF(H13<=H8,K12,\"\")","v":19230},{"$f":"Q1m_Rn","v":1991.6666666666667},{"$f":"IF(H13<=H8,I13-J13,\"\")","v":17238.333333333332}]
[null,null,{"$f":"C13+1","v":2},{"$f":"IF(C14<=n_1,F13,\"\")","v":16940.714285714286},{"$f":"IF(C14<=n_1,Q1_0,\"\")","v":2747.1428571428573},{"$f":"IF(C14<=n_1,D14-E14,\"\")","v":14193.571428571429},null,{"$f":"H13+1","v":2},{"$f":"IF(H14<=$H$8,K13,\"\")","v":17238.333333333332},{"$f":"IF(H14<=$H$8,Q1_Rn,\"\")","v":2390},{"$f":"IF(H14<=$H$8,I14-J14,\"\")","v":14848.333333333332}]
[null,null,3,14193.571428571429,{"$f":"IF(C15<=n_1,E14,\"\")","v":2747.1428571428573},11446.428571428572,null,3,{"$f":"IF(H15<=$H$8,K14,\"\")","v":14848.333333333332},2390,{"$f":"IF(H15<=$H$8,I15-J15,\"\")","v":12458.333333333332}]
[null,null,4,11446.428571428572,2747.1428571428573,8699.2857142857156,null,4,12458.333333333332,2390,10068.333333333332]
[null,null,5,8699.2857142857156,2747.1428571428573,5952.1428571428587,null,5,10068.333333333332,2390,7678.3333333333321]
[null,null,6,5952.1428571428587,2747.1428571428573,3205.0000000000014,null,6,7678.3333333333321,2390,5288.3333333333321]
[null,null,7,3205.0000000000014,2747.1428571428573,457.85714285714403,null,7,5288.3333333333321,2390,2898.3333333333321]
[null,null,8,"","","",null,8,"","",""]
[null,null,9,"","","",null,9,"","",""]
[null,null,{"$f":"C21+1","v":10},"","","",null,10,"","",""]
[]
[null,null,"2.3 Abschreibungsplan (Diagramm)"]

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[]
[null,null,"3. Geometrisch-degressive  Abschreibung"]
[]
[null,null,"3.1 Formeln"]
[]
[null,null,null,"a) Abschreibungsprozentsatz p [% p.a.]"]
[]
[null,null,null,null,null,null,null,null,"A0  Anschaffungskosten [EUR]"]
[null,null,null,null,null,null,null,null,"Rn  Restwert am Ende der Nutzungsdauer [EUR]"]
[null,null,null,null,null,null,null,null,"mit Rn > 0"]
[null,null,null,null,null,null,null,null,"n  Nutzungsdauer [a]"]
[]
[null,null,null,"b) Abschreibungsbetrag Qk [EUR/a], Jahr k (k = 1, 2, …, n)"]
[null,null,null,null,null,null,null,null,"c) Abschreibungssatz i [-/a]"]
[null,null,null,null,null,null,null,null,"i = p/100"]
[]
[]
[null,null,null,"d) Restwert Rk am Ende des k-ten Jahres [EUR]"]
[]
[]
[null,null,null,null,null,null,"k = 1, 2, … , n"]
[]
[]
[]
[null,null,"3.2 Berechnungsdaten für die EDVA"]
[null,null,null,"a) Abschreibungsprozentsatz p",null,null,null,"b) Abschreibungssatz i"]
[null,null,null,null,"p =  ",null," [% p. a.]","i = ",null," [-/a]"]
[]
[null,null,null,"c) Abschreibungsbetrag im Jahr k "]
[null,null,null,null,null,null,"k =  ",4]
[null,null,null,null,"Qk =             ",null," [EUR/a]"]
[null,null,null,"d)  Restwert am Ende von Jahr k"]
[null,null,null,null,null,"Rk =",null," [EUR]"]

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[]
[]
[null,null,"3. Geometrisch-degressive  Abschreibung"]
[]
[null,null,"3.1 Formeln"]
[]
[null,null,null,"a) Abschreibungsprozentsatz p [% p.a.]"]
[]
[null,null,null,null,null,null,null,null,"A0  Anschaffungskosten [EUR]"]
[null,null,null,null,null,null,null,null,"Rn  Restwert am Ende der Nutzungsdauer [EUR]"]
[null,null,null,null,null,null,null,null,"mit Rn > 0"]
[null,null,null,null,null,null,null,null,"n  Nutzungsdauer [a]"]
[]
[null,null,null,"b) Abschreibungsbetrag Qk [EUR/a], Jahr k (k = 1, 2, …, n)"]
[null,null,null,null,null,null,null,null,"c) Abschreibungssatz i [-/a]"]
[null,null,null,null,null,null,null,null,"i = p/100"]
[]
[]
[null,null,null,"d) Restwert Rk am Ende des k-ten Jahres [EUR]"]
[]
[]
[null,null,null,null,null,null,"k = 1, 2, … , n"]
[]
[]
[]
[null,null,"3.2 Berechnungsdaten für die EDVA"]
[null,null,null,"a) Abschreibungsprozentsatz p",null,null,null,"b) Abschreibungssatz i"]
[null,null,null,null,"p =  ",{"$f":"100*(1-(Rn/A0)^(1/n_1))","v":25.282391890392354}," [% p. a.]","i = ",{"$f":"pd/100","v":0.25282391890392353}," [-/a]"]
[]
[null,null,null,"c) Abschreibungsbetrag im Jahr k "]
[null,null,null,null,null,null,"k =  ",4]
[null,null,null,null,"Qk =             ",{"$f":"A0*(1-id)^(kn-1)*id","v":2027.9924086446647}," [EUR/a]"]
[null,null,null,"d)  Restwert am Ende von Jahr k"]
[null,null,null,null,null,"Rk =",{"$f":"A0*(1-id)^kn","v":5993.3705123823165}," [EUR]"]

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[]
[]
[null,null,"3. Geometrisch-degressive Abschreibung"]
[]
[null,null,"3.3 Abschreibungsplan (Tabelle)"]
[]
[null,null,"Die Daten können über \"Drehfelder zu Demo-Zwecken variiert werden!"]
[null,null,null,"A0_EDVA =",19230," ND_EDVA = ",null,{"$f":"n_1","v":7},"Rn_EDVA = ",{"$f":"Rn","v":2500}]
[]
[null,null,null,"i =",{"$f":"id","v":0.25282391890392353},"  [-/a]"]
[]
[null,null,"Jahr","Buchwert Anfang [EUR]","Abschr.-betrag [EUR/a]","Buchwert (1) Ende [EUR]"]
[]
[null,null,0,null,null,{"$f":"$E$8","v":19230}]
[null,null,{"$f":"C14+1","v":1},{"$f":"F14","v":19230},100]
[null,null,{"$f":"C15+1","v":2}]
[null,null,3]
[null,null,4]
[null,null,5]
[null,null,6]
[null,null,7]
[null,null,8]
[null,null,9]
[null,null,10]
[]
[null,null,"3.3 Abschreibungsplan (Diagramm)"]

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[]
[]
[null,null,"3. Geometrisch-degressive Abschreibung"]
[]
[null,null,"3.3 Abschreibungsplan (Tabelle)"]
[]
[null,null,"Die Daten können über \"Drehfelder zu Demo-Zwecken variiert werden!"]
[null,null,null,"A0_EDVA =",19230," ND_EDVA = ",null,{"$f":"n_1","v":7},"Rn_EDVA = ",{"$f":"Rn","v":2500}]
[]
[null,null,null,"i =",{"$f":"id","v":0.25282391890392353},"  [-/a]"]
[]
[null,null,"Jahr","Buchwert Anfang [EUR]","Abschr.-betrag [EUR/a]","Buchwert (1) Ende [EUR]"]
[]
[null,null,0,null,null,{"$f":"$E$8","v":19230}]
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[null,null,6,4478.1030919986051,1132.1715729748641,3345.9315190237412]
[null,null,7,3345.9315190237412,845.93151902373927,2500.0000000000018]
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[null,null,"3.3 Abschreibungsplan (Diagramm)"]

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