Business, tax and funding
AV
Abbreviation for allgemein verwendbare Anlagegüter
In short and in plain language
AV is an official German table from the tax office.
It covers things a firm uses for a long time. Examples are computers, furniture or cars. The table shows how long such things are usually used.
It is not a law. It only shows the view of the tax office. But it often helps as a guide when the cost is spread over the years.
Definition
AV refers to the official German depreciation table for generally usable fixed assets. It lists the usual useful life of assets such as computers, furniture or vehicles. It reflects the view of the tax administration rather than statute, but often serves as a guide for depreciation.