ERP-Software (Enterprise Resource Planning Software) ist ein Softwaresystem, das zur Optimierung von Geschäftsprozessen eingesetzt und aus verschiedenen Modulen (z. B. Fertigung, Finanzen, Logistik, Personal, Vertrieb) zusammengestellt wird. Wesensmerkmal eines ERP-Systems ist die Funktion zur umfassenden Integration und Steuerung verschiedener Unternehmensaktivitäten. Für den betrieblichen Einsatz ist es notwendig, die Programme an die unternehmensspezifischen Belange anzupassen. Der Gesamtvorgang der Einführung der ERP-Software wird als Implementierung bezeichnet.

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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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