The principle of individual valuation has been broadened since the BilMoG, as, for example, the formation of valuation units is now provided for in Section 254 of the HGB. Bettina Rössler examines whether a generous individual valuation should generally be required and evaluates the consequences regarding the scheduled and unscheduled depreciation of assets. She demonstrates to what extent the breakdown of the asset into its essential components for component-wise depreciation (IDW RH HFA 1.016) on one hand, and the aggregation into overarching income units on the other hand, can be reconciled with the commercial law principles (GoB) and the rulings of the Federal Fiscal Court (BFH).