STEUER BEI UMSTELLUNG AUF EINHEITLICHE BEWERTUNGSMETHODEN

The "Steuerrückstellung" would be recorded in Year 3 in the amount of € 75,--

 

Another € 25,-- would be recorded in years 4 & 5.

 

In years 6-10 the situation would reverse as the book value of the asset falls to the point of zero or no remaining value.