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1. Art und Umfang des Wirtschaftsgutes
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2. Anschaffung
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a) Planungskosten
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b) Implementierungskosten
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c) Nachträglich entstehende Aufwendungen
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3. Herstellung
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4. Andere sofort abziehbare Aufwendungen
a) Vorkosten
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b) Schulungskosten
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c) Wartungskosten
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d) Piloteinsätze
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e) Datenmigration
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5. Beginn der AfA
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6. Nutzungsdauer
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