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Maximum Value of Low-Value Assets 
There are limits to the values of low-value assets, both tangible and intangible. The system ensures that you can only record acquisitions up to the threshold value.
Set the limits in Customizing for Financial Accounting (FI), by choosing Asset Accounting ® Valuation ® Amount Specifications (Company Code/Depreciation Area) ® Specify Max. Amount for Low-Value Assets + Asset Classes. You can define separate limits for book depreciation and tax depreciation.
