This book shows you how to take an inventory of municipal assets, value them in accordance with the guidelines, and present them correctly in the fixed assets. Using many examples, the authors provide concrete instructions and tips on inventory procedures, valuation, simplification procedures, and accounting.

Contents include:

• Correctly fulfilling the legal requirements for inventory
• Correct accounting and valuation
• Assets and liabilities
• Permissible simplifications and their application

Now up-to-date with the current chart of accounts and allocation rules. New sections include notes on the status of EPSAS and VAT 2b, as well as all legal changes such as value retention limits, additional production cost criteria, and changes to building valuation.

Working aids are available online, including data entry forms, charts of accounts, guidelines, and legal framework conditions.