Representing investment support measures in the balance sheet is analogous to the representation of special reserves for tax depreciation. To show investment support on the liabilities side of the balance sheet, you need depreciation area 51. For each investment support measure, you need to specify the liability accounts that will be posted.

If you treat the support measure as a reduction of the APC on the assets side of the balance sheet, you do not necessarily need a separate depreciation area. You can deduct the investment support measure from the acquisition and production costs in any depreciation area. However, if you manage more than one investment support measure for a given asset, and you want to display the values separately, use a separate depreciation area for each additional support measure. Depreciation area 41 is defined explicitly for the management of support measures handled as reduction of APC.