Graphic: Special Reserves in Germany 

The following information on special reserves in Germany is included as an example of the use of a derived depreciation area. These special reserves are the difference between book depreciation and tax depreciation. The depreciation area "book depreciation" is subtracted from the area "tax depreciation for balance sheet purposes". The graphic below shows the Customizing settings needed for these depreciation areas:

For more information on special reserves, see Special Depreciation Shown on the Liabilities Side.