Fixed assets residential and commercial building
Good evening, I have a question regarding fixed assets in a balance sheet that was provided to me, specifically regarding a building and practice.
Regarding 085 and 140, the following situation arises: If the business use of the asset falls between 10% and 50% (inclusive), the entrepreneur has the option to allocate it to the freely chosen operating assets. This can only be done through a deposit booking. If this deposit booking is not made, it is not possible to retroactively allocate the asset to the business area. Private shared use should also be included in the calculations with proportional costs.
Which value should be recorded in the balance sheet? The total purchase price or only the portion used for commercial purposes? I am a contracting partner with a silent participation in the sole proprietorship. Have only the practice and a proportional portion of the land been included in the balance sheet? How should this be evaluated?
The following key data is available: Purchase price 199,000 euros, this person's share in the building is 50%, so 99,500 euros. For the land value 085, 11,300 euros appear, and for the practice 140, 11,600 euros, totaling 22,900 euros. The purchase price is below the fair value of 265,000 euros approximately, with the land value being 1382 * 70 (local ground value).
The silent participation does not appear at all in the balance sheet. Neither external capital nor other liabilities, nor 0760 or 0770 shareholder loans according to Datev. How should this be evaluated?
Thank you and best regards.
