51. Regulation of the Federal Minister of Finance on the administration of federal assets in 2013 (Federal Property Management Ordinance-BVV 2013)

On the basis of § § 70 (5) and 77 (1) of the Federal Budget Act 2013 (BHG 2013), BGBl. I n ° 139/2009, as last amended by the Federal Law BGBl. I No 150/2011, shall be assigned in agreement with the Court of Auditors:

table of contents

1. Main item General provisions
§ 1.		Subject matter
§ 2.		Scope
§ 3.		Procedural rules
§ 4.		Retention periods
§ 5.		Tasks and duties of the accounting agency
§ 6.		Directory for Asset Measures
§ 7.		Liability for damage and loss of movable property
2. Main piece Administration of movable federal assets
Section 1 General
§ 8.		Subject of the administration of movable federal assets
§ 9.		The term and the division of movable property
§ 10.		Management of movable property
§ 11.		Inventory and inventory management systems
Section 2 Inventory management
§ 12.		Concept and classification of inventory items
§ 13.		Collection of inventory items
§ 14.		Value collection of inventory items
§ 15.		Special Inventory
§ 16.		Foreign Inventory
§ 17.		Identification of inventory items and rooms
Section 3 Management of supplies
§ 18.		Concept and classification of inventories
§ 19.		Collection of inventories
§ 20.		Value collection of inventories
§ 21.		Supply and control of supply consumption
§ 22.		Storage of inventories
Section 4 Common provisions for the second and 3. Section
§ 23.		Closure of inventory and stock records
§ 24.		Inventory
§ 25.		Result of the inventory
§ 26.		Withdrawal of inventories and inventories
§ 27.		Exploitation of inventories and inventories
3. Main piece Administration of immovable federal assets
Section 1 General
§ 28.		The subject of the administration of immovable federal assets
§ 29.		The concept of immovable property
§ 30.		Management of immovable property
§ 31.		Liegenschaftsverwaltungssystem
Section 2 Administration of immovable federal assets
§ 32.		Classification of immovable property
§ 33.		Collection of immovable property
§ 34.		Value collection of immovable property
§ 35.		Departure of immovable property
4. Main piece Management of intangible assets
§ 36.		Subject of the management of intangible assets
§ 37.		Concept of intangible assets
§ 38.		Management of intangible assets
§ 39.		Recording, closing of records and inventory
5. Main piece Management of libraries
Section 1 General
§ 40.		How to manage libraries
§ 41.		The concept of library pieces
§ 42.		Tasks of library management
Section 2 Administration of library pieces
§ 43.		Inventory and cataloguing of library pieces
§ 44.		Collection of library pieces
§ 45.		Library and draining order
§ 46.		Use and realignment of library pieces
§ 47.		Permanently dismissed library pieces
§ 48.		Withdrawal of library pieces
§ 49.		Liability
§ 50.		Inventory
6. Main piece Common provisions for the second -5. Main item
§ 51.	Cultural goods
§ 52.	Depreciation
7. Main piece In-and out-of-power
§ 53.	In-and out-of-power

1. Main item

General provisions

Subject matter

§ 1. (1) The Regulation regulates the administration of federal assets. It contains

1.		general provisions in 1. Main item,
2.		detailed provisions
a)			for the administration of movable federal assets in the second main piece,
b)			for the administration of immovable federal assets in the 3rd Main item,
c)			for the management of intangible assets in the 4. Main item,
d)			for the management of libraries in the 5th Main item and
e)			on cultural goods and depreciation in the 6. the main piece and
3.		Provisions relating to the entry into and out of the 7. Main item

(2) The subject-matter of this Regulation shall be subject to liquid assets, financial assets, financial assets, receivments and shareholdings.

Scope

§ 2. (1) The Regulation shall apply to all vacancies pursuant to Section 7 (1) of the BHG 2013 as well as to outsourced entities, provided that the Inclusion Act or any other provisions provide for this.

(2) In the field of military matters, the Regulation shall apply only in so far as the particularities of the business operation do not require special arrangements.

(3) As far as in this Regulation the provisions of the Federal Budget Act 2013 (BHG 2013), BGBl. I n ° 139/2009, or other legislation, they shall be applied in their respectively applicable version.

Procedural rules

§ 3. The budgetary management bodies may, in agreement with the Federal Minister for Finance or the Federal Minister for Finance and the Court of Auditors for their area of competence, have any necessary supplementary provisions relating to the of this Regulation.

Retention periods

§ 4. The provisions of § § 105 ff BHG 2013 as well as § § 82 ff BHV 2013, BGBl shall apply to the retention periods of inventory, storage and recaptation of property. II No 266/2010.

Tasks and duties of the accounting agency

§ 5. In accordance with Section 124 (6) (8) (8) in conjunction with Section 8 (8) of the BHV 2013, the accounting agency also has the invoices of movable or immovable property supplied or produced on the basis of the presence of the required entries in the inventory, stocks, or review of property.

Directory for Asset Measures

§ 6. (1) The assets of the Federal assets shall be recorded in the appropriate administrative system in accordance with the specifications of the list of asset measures, which shall be separately recorded.

(2) The number of plants shall be divided into three parts. The first digit of the measure is the group, the second digit is the subgroup, and the third digit is the genus.

(3) In its own discretion, the budgetary authority may continue to subdivide the subject genera specified in the list of asset indicators further by type of object. The asset identification breakdown (AKZU) may consist of a maximum of six digits, which can be composed of digits and/or letters.

Liability for damage and loss of movable and immovable property

§ 7. The regulations governing the way in which the damage occurred to components of the movable and immovable property, which are owned or maintained by the Federal Government, shall be governed by the provisions of the Federal Minister of Finance or the Federal Republic of Germany. Federal Minister of Finance pursuant to Section 70 (5) BHG 2013 of the German Federal Ministry of Finance.

2. Main piece

Administration of movable federal assets

Section 1

General

Subject of the administration of movable federal assets

§ 8. The administration of movable federal assets includes:

1.		the collection and continuous documentation of the movable federal assets,
2.		the proof of movable property in the balance sheet and
3.		the checking of the quantitative agreement between the book stock (nominal stock) and the actual stock (actual stock).

The term and the division of movable property

§ 9. (1) Any tangible property within the meaning of this Regulation shall be any physical object which can be transferred from one body to another without any injury to its substance, as long as it does not include a property, a building or a building, or the machine plant is connected to earth, wall, rivet and nail and not to be considered as components of the buildings. In doubt, one thing is to be treated as movable.

(2) The movable property shall be distinguished in:

1.		Inventarobjects (§ 12) and
2.		Inventories (§ 18).

Management of movable property

§ 10. (1) For the management of movable property, the head of the budget authority or the head of the office responsible for the management of the movable property shall be responsible for the management of the movable property.

(2) The movable property managed by the budgetary authority shall be entrusted with the values entrusted to it; it shall therefore be from the economic authorities

1.		the movable property
a)			to be recorded;
b)			be careful to use, economically and economically, as well as to treat and store them properly, in order to ensure their availability for as long a period as possible and to save certain items from the spouse for consumption;
c)			in respect of their condition, and to check for damage that has occurred, in the course of which the elimination of any identified infirmary shall be caused and the responsible persons responsible for such damage shall be responsible for the damage caused to them by the the use of damages;
2.		To carry out inventories in accordance with § 25.

(3) The tasks referred to in paragraph 2 may also be carried out by a budgetary authority for other budgetary positions if, for objective reasons, this appears to be economically and expedient.

Inventory and inventory management systems

§ 11. (1) The inventory items (§ 12) and the changes to their stock are to be recorded in an inventory management system (IVS), the inventories (§ 18) and the changes to be made to their stock in a stock management system (VVS).

(2) If there is a factual connection between parts of the federal assets, the relevant reference data shall be listed in the management systems as referred to in paragraph 1.

Section 2

Inventory management

Concept and classification of inventory items

§ 12. (1) Inventory objects are fixed assets whose cost of acquisition or production exceeds 100 euros in detail. These items shall be recorded in the IVS pursuant to § 13 ff.

(2) Investors whose cost of acquisition or production does not exceed EUR 100 may be recorded in the same way as inventories, if this is appropriate in the interests of a uniform collection and management of objects of the same type. .

(3) The inventory items shall be separated according to the ownership conditions in

1.		Own items entrusted to a budget-leading body for permanent use;
2.		national items which have received a budget-leading position from another budget-leading body or against payment of a use-fee (foreign inventory according to § 16);
3.		Items in which only economic property is available in accordance with § 50 BHV 2013;
4.		Objects in the co-ownership of the Federation;
5.		Items which are not owned by the Federal Government, but which have been temporarily made available to a budget-leading body (foreign inventory according to § 16).

(4) Items taken into custody shall not be deemed to be inventory items within the meaning of this Regulation. Unless otherwise specified, they are to be identified separately and secured. They may not be used by the budget-leading bodies.

Collection of inventory items

§ 13. (1) The federal own objects entrusted to a budget-leading body for permanent use (Section 12 (3) (1)), objects in which only economic property is present (Section 12 (3) (3)), and objects in co-ownership (Section 12 (3)) Z 4) shall be recognised by the economic authorities in the IVS (§ 11) in accordance with paragraphs 2 to 4, unless they are carried out as a special inventory pursuant to § 15.

(2) accesses and exits must be recorded on the basis of written documents. These documents must be kept in order provided that they have not already been filed in the HV system.

(3) Invoices shall be marked with an inventory notice.

(4) The following information is required when recording in the IVS:

1.		Value of the access in accordance with § 14,
2.		booking date,
3.		Activation Date,
4.		the type of access,
5.		Asset identification number (AKZ),
6.		If applicable, asset identification-breakdown (AKZU),
7.		Duration of use,
8.		inventory number,
9.		Name of the item,
10.		where appropriate, the essential characteristics of the object,
11.		Location and space,
12.		Cost center,
13.		Reference to the written documents on which it is based,
14.		in the case of co-ownership of the ownership share in percent and
15.		in the case of economic ownership, an appropriate note.

Value collection of inventory items

§ 14. (1) The Bundesowned objects, which are entrusted to a budget-leading body for permanent use (Article 12 (3) (1)), and objects in which only economic property is present (Section 12 (3) (3)) are from the economic authorities in the IVS (§ 11) in terms of value:

1.		In principle, items are to be recorded in accordance with Section 49 (3) of the BHV 2013 with the acquisition costs (Section 42 (5) BHV 2013), except for paragraphs 2 to 6, which are contrary to the normal conditions. Additional equipment (accessories) are to be recorded in terms of value as independent objects.
2.		In accordance with Section 49 (3) and (4) of the BHV 2013, self-appointed items shall be recorded with the production costs (Section 42 (6) BHV 2013).
3.		In accordance with § 42 (10) BHV 2013, items that are transferred to the federal property free of charge are to be recorded at fair value (Section 42 (7) BHV 2013).
4.		Items that are subject to the transfer of the material goods in accordance with the German Federal Foreign Office (BGBl), in accordance with the German Federal Foreign Office (BGBl) Regulation. II No 26/2011, by other budgetary authorities, should be recorded at the cost of the transfer fee.
5.		Items that were originally billed as items under construction are to be recorded with their purchase costs.
6.		Items which have been transferred from the immovable property to the movable assets shall be recorded with their carrying amount.

(2) Inventory items which are co-owned by the Federal Government in accordance with Section 12 (3) (4) shall be recorded in accordance with the value of their property in accordance with paragraphs 1 and 1 (1) to (6).

(3) Items which are listed as a foreign inventory according to § 16 para. 1 can be recorded in terms of value in the IVS.

Special Inventory

§ 15. If particular requirements exist for certain types of objects for their inventory, they can be kept in special inventories. The following are to be distinguished:

1.		Archives and libraries: these can be recorded without value and can only be kept in special inventories (5. main piece) and
2.		other objects, which are kept in special inventories: these are to be recorded in addition to the IVS according to § § 13 and 14.

Foreign Inventory

§ 16. (1) Bundestreasurer objects which have received a budget-leading authority from another budget-leading body or against payment of a use-remuneration (Section 12 (3) (2)) and objects which are not owned by the Federal Government, , however, a temporary agency has been temporarily made available to a budget-leading authority (Section 12 (3) (5)), must be issued as a foreign inventory.

(2) At least the following information is required for the collection of the foreign inventory:

1.		booking date,
2.		Owner or owner of the item,
3.		inventory number,
4.		Name of the item,
5.		Location and space and
6.		Labelling as a foreign inventory.

(3) Private items which have been put into the budget management body for a longer period of time shall be included in the foreign inventory. The staff member shall inform the relevant inventory management at the time of the submission and the withdrawal of the item.

Inventory item labeling

§ 17. (1) All domestic items entrusted to a budget-leading body for permanent use (Section 12 (3) (1)), objects in which only economic property is present (Section 12 (3) (3)) and objects in co-ownership (Section 12 (3)) Z 4) shall, where possible and without prejudice to their useability, be accompanied by a suitable, non-conspicuing point with a marking from which the inventory number and the essential inventory characteristics are to be marked .

(2) When the inventory item is separated, the marking in accordance with paragraph 1 shall be removed or made illegible.

Section 3

Management of supplies

Concept and classification of inventories

§ 18. (1) stocks within the meaning of this Regulation are:

1.		building materials,
2.		Raw materials,
3.		Operating materials,
4.		Excipients,
5.		finished products,
6.		unfinished products,
7.		objects intended for distribution purposes,
8.		trade goods,
9.		spare parts,
10.		food or
11.		Feed.

(2) The stocks shall be differentiated according to ownership in inventories,

1.		have been purchased from federal funds, have been produced in a self-directed manner or acquired in a different way;
2.		in the co-ownership of the federal government.

(3) Spare parts shall be used as inventories as long as they are not combined, mixed, mixed or connected to a plant.

(4) inventories held in custody shall not be considered to be inventories within the meaning of this Regulation. Unless otherwise specified, they are to be identified separately and secured. They may not be used by the budget-leading body.

Collection of inventories

§ 19. (1) The stocks in stock shall be recorded by the economic authorities in the VVS (§ 11) in accordance with the provisions of paragraphs 2 to 4.

(2) accesses and exits must be recorded on the basis of written documents. These documents must be kept in order provided that they have not already been filed in the HV system.

(3) In accordance with § 18, inventories shall be kept in evidence at least according to the classes of stockpers. If necessary, a deeper breakdown is permitted.

(4) The following information is required for the collection in the VVS:

1.		Value according to § 20,
2.		Stock Class,
3.		quantity,
4.		booking date,
5.		if appropriate, a deeper breakdown of the storage class,
6.		where appropriate, the name,
7.		in the case of co-ownership of the ownership share in percent and
8.		in the case of economic ownership, an appropriate note.

Value collection of inventories

§ 20. (1) inventories pursuant to § 18 are to be recorded in terms of value by the economic authorities in the VVS (§ 11):

1.		In principle, inventories are to be recorded in accordance with Section 92 (4) of the BHG 2013 with the acquisition costs (Section 42 (5) BHV 2013).
2.		In accordance with Section 92 (4) of the BHG 2013, self-appointed inventories are to be recorded with the production costs (Section 42 (6) BHV 2013).
3.		In accordance with Section 42 (10) of the BHV 2013, inventories that are transferred free of charge to the federal property should be recorded at fair value (§ 42 para. 7 BHV 2013).
4.		Stocks held in the course of the transfer of the material goods in accordance with the German Federal Foreign Office (BGBl) Regulation on the transfer of capital goods by the Federal Republic of Germany. II No 26/2011, by other budgetary authorities, should be recorded at the cost of the transfer fee.

(2) In accordance with Section 18 (2) (2), inventories in co-ownership of the Federal Republic of Germany shall be recorded in accordance with the respective ownership share in accordance with paragraph 1 (1) (1) (1) to (4).

Supply and control of supply consumption

§ 21. (1) In the event of a safe custody and direct supervision and for the acquisition, compliance, completion and proof of supplies, a special management of the supply of such stocks shall be established if necessary.

(2) The stock management may only be followed by inventories on the basis of written requests for acknowledgement of receipt.

(3) In order to ensure effective control of the consumption of stocks within a budget-leading body, the consumption points must, where necessary, produce proof of consumption, from which the initial stock, the inputs and outputs as well as the final stock.

(4) The consumption of consumption at the points of consumption shall be examined by the inventor's authorities on a case-by-case basis, but at least once within five financial years, on the spot, where appropriate, on the basis of the proof of consumption.

Storage of inventories

§ 22. (1) The inventories shall be sorted according to genera, sizes and other distinguishing features and shall be stored in a proper and secure way.

(2) For the purposes of economic efficiency, only so much stocks may be kept at the points of consumption, as is necessary for direct use or consumption. It is necessary to avoid the attitude of excessive stocks.

Section 4

Common provisions for the second and 3. Section

Closure of inventory and stock records

§ 23. (1) The conclusion of the inventory and supply records in the IVS and VVS shall be carried out annually and, where appropriate, on a special order. If an inventory is carried out according to § 24, the completion of the inventory records shall be carried out within the scope of this inventory.

(2) At the conclusion of the inventory and stock records referred to in paragraph 1, the volume of the inventory and the carrying amount of the inventory and of the stocks shall be determined. It is necessary to ensure that the records of the current financial year are complete and correct.

Inventory

§ 24. (1) The inventory management shall carry out an inventory of the inventory items at least once within five financial years.

(2) The stock management shall carry out an inventory of stocks each year on 31 December each year. The inventory can be made between 31 December and 15. shall be carried out in the following year, ensuring that the value of 31 December is reliable.

(3) Within the scope of an inventory according to § 70 para. 6 BHG 2013 is or are

1.		check the target inventory of all inventory items and inventories for their compliance with the actual stock,
2.		to clarify any differences between the two stocks,
3.		to clean up these differences in the IVS and in the VVS, and
4.		create an audit report.

(4) In the case of an inventory, the management of the inventory or stocks also has to be convinced of the maintenance and storage as well as the condition of the objects and supplies, and the elimination of the identified infestation or the departure of the To arrange items or supplies.

(5) In accordance with Section 70 (6) of the BHG 2013, a partial venturer shall be held annually for assets of particular value.

(6) An inventory shall also be carried out after a break-in, fire or other incidents, on the occasion of significant organizational changes as well as in the event of a change in the person of the inventory manager or the stock manager.

(7) The implementation of the inventory for the purpose of determining the inventory of a budget-leading body shall, in principle, be carried out by the budget-leading authority in which the items are in use.

(8) The Federal Minister of Finance or the Federal Minister for Finance, in agreement with the Court of Auditors, has to adopt an inventory framework directive.

Result of the inventory

§ 25. (1) The result of the inventory shall be demonstrated in the IVS and VVS.

(2) The result of the inventory shall be brought to the attention of the head of the budget-leading body or the head of the budget-leading authority. If the inventory manager or the inventory manager or the inventor or reserve manager is not able to clarify or hold an established majority or a minority, he or he or he may not be able to use individual items for the purposes of the previous use. to record this in the examination report with an appropriate endorsement.

(3) If a surplus stock is found in the inventory, it shall be recorded in accordance with the provisions of § § 13 and 14 (for inventories) or § § 19 and 20 (for inventories). If the cost of the acquisition or production is not known, the object shall be recorded at the fair value in accordance with Section 42 (7) BHV 2013 and shall be written off over the remaining period of use.

(4) If a minor is found in the inventory, a request for the departure of the missing inventories or inventories shall be submitted to the head of the budget-leading authority. The head of the budget-leading body shall have the necessary provisions in accordance with the provisions of section 26.

(5) If an impairment or increase in value is found in the inventory, it shall be recorded in accordance with the provisions for the evaluation of property, plant and equipment or the provisions for the valuation of inventories in accordance with § 92 (8) of the BHG 2013 in the IVS or VVS.

Withdrawal of inventories and inventories

§ 26. (1) Inventory objects owned by the property (§ 12 paragraph 3 Z 1 lit. (a) or in co-ownership (Section 12 (3) (3) of the Federal Republic of Germany) and which have been found to be no longer suitable for the purposes of the present purpose by the inventory management (section 25 (2))

1.		to offer, by way of the transfer of property, in accordance with the provisions of the Regulation of the Federal Minister of Finance, on the internal transfer of movable federal assets in accordance with the provisions of the Federal Foreign Office,
2.		against third parties (Section 70 (3) of the BHG 2013),
3.		be otherwise used by appropriate reprocessing, or
4.		otherwise to be used as waste material (§ 27).

(2) inventories, which are deemed to be no longer suitable for the purposes of the present purpose (section 25 (2)), are to be used for other purposes by means of appropriate reprocessing or otherwise to be used as waste material (§ 27).

(3) Inventory objects which are found to be no longer suitable by the inventory management for the previous purpose (Section 25 (2)) and which are not offered in the way of the transfer of goods in kind are to be otherwise provided by appropriate reprocessing. , or otherwise to be used as waste material (§ 27).

(4) The inventories and inventories are to be taken out of the inventory records in the IVS and the stock records in the VVS.

(5) Inventory items and inventories are to be separated from the book value. A proceeds achieved by the termination is in the IVS or respectively. Capture VVS.

(6) The withdrawal of inventory items or inventories and their removal from the inventory or stock records may only be made on the basis of a written disposition of the head of the head of the budget or of the head of the household or of the head of the household or to the staff of the household authority where the goods or supplies are in use.

(7) The 4-eye principle must be observed when the inventories and inventories are separated.

Exploitation of inventories and inventories

§ 27. Inventories and inventories shall be identified and stored in an appropriate manner as waste material immediately after the inability to use the inventory or the inventor or the inventor or stock manager. Insofar as it cannot be used for any other purpose, the waste material must be divsted to the highest bidder or to the highest bidder or, if there is complete unusefulness, to be destroyed under the control of two staff members.

3. Main piece

Administration of immovable federal assets

Section 1

General

The subject of the administration of immovable federal assets

§ 28. The administration of immovable federal assets includes:

1.		the collection and continuous documentation of the immovable federal assets and
2.		the proof of the immovable property in the balance sheet.

The concept of immovable property

§ 29. Immovable property within the meaning of this Regulation shall be property as well as property which can only be transferred from one place to another with a violation of its substance, such as buildings and all physical objects with a plot of land, a Buildings or a structural or mechanical plant are permanently connected to the building, walls, rivets, nagelines, and are to be regarded as components of the buildings. In doubt, one thing is to be treated as movable.

Management of immovable property

§ 30. The administration of the immovable property shall be effected in accordance with § 10.

Liegenschaftsverwaltungssystem

§ 31. (1) The immovable property (§ 29) and the changes to be made to its stock must be recorded in a Liegenschaftsverwaltungssystem (LVS).

(2) If there is a factual connection between parts of the federal assets, the relevant reference data shall be listed in the management systems as referred to in paragraph 1.

Section 2

Administration of immovable federal assets

Classification of immovable property

§ 32. (1) Immovable property shall be differentiated according to the ownership relationships in immovable property, which shall:

1.		have been purchased from federal funds, have been produced in a self-directed manner or acquired in a different way;
2.		are in the economic property of the Federal Government pursuant to § 50 BHV 2013;
3.		standing in co-ownership of the Federation;

(2) Unmovable property taken into custody shall not be deemed to be immovable property within the meaning of this Regulation. They shall be identified and secured separately, unless existing rules determine otherwise. They may not be used by the budget-leading bodies.

Collection of immovable property

§ 33. (1) Immovable property acquired from federal funds, produced in self-governing or otherwise acquired (Section 32 (1) (1)), immovable property in the economic property (Section 32 (1) (2)) or in co-ownership immovable property (§ 32 (1) (3)) shall be recognised by the economic authorities in the LVS (§ 31) in accordance with the following provisions.

(2) accesses and exits must be recorded on the basis of written documents. These documents must be kept in order provided that they have not already been filed in the HV system.

(3) Invoices shall be marked with an inventory notice.

(4) When recording in the LVS, the following information is required:

1.		Value according to § 34,
2.		booking date,
3.		Activation Date,
4.		the type of access,
5.		Asset identification number (AKZ),
6.		If applicable, asset identification-breakdown (AKZU),
7.		Duration of use,
8.		unique mapping to the land registry,
9.		where applicable, total area,
10.		where appropriate, a description of the land or building,
11.		the type and amount of any load or entitlement,
12.		Reference to the written documents on which it is based,
13.		in the case of a plot, the number of buildings connected to it,
14.		in the case of co-ownership of the ownership share in percent and
15.		in the case of economic ownership, an appropriate note.

Value collection of immovable property

§ 34. (1) Immovable property acquired from federal funds, produced in self-governing or otherwise acquired (Section 32 (1) (1) (1)), as well as immovable property in the economic property of the Federal Government (Section 32 (1) (2)), are: collect the economic entities in the LVS (§ 31) in terms of value in accordance with the following provisions:

1.		In principle, immovable property should be recorded in accordance with § 49 (3) BHV 2013 with the acquisition costs (Section 42 (5) of the BHV 2013), except for paragraphs 2 to 5 to normed.
2.		In accordance with Section 49 (3) and (4) of the BHV 2013, the self-proclaimed immovable property shall be recorded with the production costs (Section 42 (6) BHV 2013).
3.		In accordance with Section 42 (10) of the BHV 2013, immovable property, which shall be transferred to the federal property free of charge, shall be recorded at fair value (Section 42 (7) BHV 2013).
4.		Immovable property, which was originally billed as assets under construction, should be recorded with its acquisition costs.
5.		Immovable property transferred from the movable property to the fixed assets shall be recorded with its carrying amount.

(2) Immovable property which is co-owned by the Federal Government in accordance with Section 32 (1) Z 3 shall be recognised in accordance with the respective ownership share in accordance with paragraph 1 (1) (1) (1) to (5).

(3) In accordance with Section 49 (4) of the BHV 2013, the costs of production at night shall be recorded in terms of value to the immovable property if:

1.		by the cost of an immovable thing in its substance is increased,
2.		an immovable thing, apart from the usual modernization, is considerably improved beyond its condition, or
3.		the useful life is extended by at least 20 vH.

Departure of immovable property

§ 35. (1) Immovable property may only be excreted in accordance with § 76 BHG 2013 on the basis of a disposition of the Federal Minister of Finance or the Federal Minister of Finance.

(2) Immovable property shall be excluded with the carrying amount. The LVS can be used to record the proceeds achieved by the termination of the process.

4. Main piece

Management of intangible assets

Subject of the administration of intangible assets

§ 36. The management of intangible assets includes:

1.		the collection and continuous documentation of the intangible assets and
2.		the proof of the intangible assets in the balance sheet.

Concept of intangible assets

§ 37. Intangible assets are identifiable non-monetary assets without physical substance in accordance with Section 49 (2) of the BHV 2013.

Management of intangible assets

§ 38. (1) In order to manage the intangible assets, the head of the budget-leading body or a business unit responsible for the management of the intangible assets shall be responsible.

(2) The intangible assets and the changes to be made to their stock shall be recorded in an inventory management system (IVS) (§ 11).

(3) If there is a factual connection between parts of the federal assets, the relevant reference data shall be listed in the management systems as referred to in paragraph 2.

Recording, closing of records and inventory

§ 39. (1) For the classification and collection of intangible assets, the provisions of the classification and collection of inventories (§ 12 para. 3 and Abs 4, § 13 and § 14) apply, with the exception of § 14 (1) Z 2 and 3, sensual.

(2) Self-created intangible assets are to be recorded without any value in accordance with § 49 (2) BHV 2013.

(3) The provisions relating to the conclusion of the inventory records (§ 23) shall apply mutaly to the conclusion of the records of intangible fixed assets.

(4) For the inventory of intangible assets, the provisions relating to the inventory of inventory items (§ 24) shall apply in accordance with the relevant provisions.

5. Main piece

Management of libraries

Section 1

General

The management of libraries and scope

§ 40. (1) The management of libraries includes:

1.		the collection and continuous documentation of the library pieces,
2.		the cataloguing of the library pieces and
3.		the continuous documentation of the use and dislocation of the library pieces.

(2) The provisions of the 5. The main part of this regulation applies to all libraries of the budget-leading bodies according to § 7 paragraph 1 Z 1 and 2 BHG 2013.

The concept of library pieces

§ 41. Library pieces are essentially:

1.		Books,
2.		Manuscripts,
3.		Monographs,
4.		(specialist) journals,
5.		Image documents,
6.		audio-visual documents,
7.		Maps and the like.

Tasks of library management

§ 42. (1) The library staff has to keep the library stock entrusted to him for administration in a clear way and to record in appropriate records that library items have been damaged in a timely and timely way and ensure that the library staff is responsible for the library ' s library holdings. do not lose any library items in loss.

(2) The library pieces and the changes to be made to their holdings shall be recorded in a library management system (BVS) as a special inventory (§ 15). The management systems used for managing the library stock must comply with the respective library standards.

Section 2

Administration of library pieces

Inventory and cataloguing of library pieces

§ 43. (1) Each work (piece, copy) intended for the library is to be inventoried and, if necessary, catalogued, depending on the library management system used, on the basis of library standards.

(2) A library item shall be marked as the property of the Library, provided with a serial number or signature and shall be classified according to the respective needs of the budget-leading authority.

Collection of library pieces

§ 44. (1) Library pieces shall be recorded according to library standards.

(2) Value collection of library items is not required.

(3) The final stock of library items is to be proved by the Federal Accounting Agency (BHAG) on a special order.

Library and draining order

§ 45. (1) In accordance with library standards, libraries have to draw up a library and emptying order.

(2) The library and the emptying order must be brought to the attention of the users of the library and the users of the library, as well as the deprivation of the library items.

Use and realignment of library pieces

§ 46. (1) No fees are to be charged for the drawing-out and use of library pieces. Library items may be copied, insofar as copyright regulations do not conflict with them.

(2) Refusals shall be held and documented in a suitable form. The Entlehnerin and the Entlehner shall be informed in a suitable manner of the assumed liability (§ 49) for the dismissed work. The following information is required for the following:

1.		the day of the rebelliation,
2.		the name and position of the household or the place of residence of the deprivation party or of the deprivation of the deprivation,
3.		the title and signature of the library piece,
4.		the number of volumes and
5.		the period of emptying.

(3) By way of derogation from the provisions of Section 2, periodic printing of periodic printing units may be organized in accordance with the requirements of the budget-leading body.

(4) Library pieces borrowed from other libraries are to be kept in a suitable form in the library that is not available for the library.

(5) Particularly valuable library items are subject to a general ban on the emptying of the library and are to be marked as "not to be emptied". The use of such pieces of library is only permitted in accordance with the applicable library regulations.

(6) In the event of an exceeding of the loan period by the deprivation officer or the Entlehner, the return by the library staff is to be admonided.

Permanently dismissed library pieces

§ 47. (1) Permanent borrowed pieces of library are those which are permanently borrowed to staff members immediately after their purchase, and a return to the library is not intended.

(2) A documentation of the rebelliation in accordance with § 46 (2) may be omitted for permanently dismissed library pieces.

Withdrawal of library pieces

§ 48. (1) The head of the budget-leading authority shall be responsible for the withdrawal of library pieces.

(2) In the event of a departure, it shall be ensured that at least one copy of the library item that has been removed from the library is located in the library of the parent account, the Austrian National Library or in the administrative library. Library of the Federation remains.

(3) The withdrawal of library pieces must be documented in accordance with the library standards in the library management system.

Liability

§ 49. (1) The Entlehnerin or the Entlehner shall be liable for the dismissed library piece, as long as the return in the Library Management System (BVS) is not yet documented or can not be proved by the Entlehnerin or the Entlehner.

(2) The dismissed library pieces shall be treated in a gentle manner by the detenants or the deprivation. The underline or highlighting of texts in library pieces is not allowed.

(3) In the event of a loss of a damaged, damaged or contaminated library item, the deprivation party or the entreer shall be required to pay compensation in accordance with the legal requirements.

Inventory

§ 50. The provisions of § 24 for inventories apply analogously to the inventory.

6. Main piece

Common provisions for the second -5. Main item

Cultural goods

§ 51. (1) In accordance with Section 49 (8) of the BHV 2013, cultural goods are assets that have a cultural, historical, artistic, scientific, technological, geophysical, environmental or environmental quality, and in which the Federal Government Quality is preserved for the benefit of knowledge and culture.

(2) If the federal assets regulated in this Regulation are cultural goods, they shall be recorded in the management systems in accordance with the present provisions, with the exception of the value-based collection which has to be carried out in accordance with paragraph 3. and to manage them separately.

(3) In accordance with Section 49 (7) of the BHV 2013, cultural goods in accordance with paragraph 1 shall be valued at the cost of acquisition (Section 42 (5) of the BHV 2013) or the production costs (Section 42 (6) of the BHV 2013) or, if these are not to be determined, at fair value (§ 42 7 BHV 2013). Is an evaluation on acquisition or Production costs or fair value are not possible, and the corresponding cultural goods shall be recorded without any value.

Depreciation

§ 52. In accordance with Section 49 (5) of the BHV 2013, property, plant and equipment and intangible assets which are subject to impairment of value by wear are to be written off in a linear manner to their useful life.

7. Main piece

In-and out-of-power

In-and out-of-power

§ 53. (1) This Regulation shall enter into force 1. Jänner 2013 in force.

(2) As of 31 December 2012, the procedural rules for the settlement of the Federal Republic of Germany shall be taken into consideration. Part 4. Volume "Guidelines for the Sachenverwaltung des Bundes-RSB" except for strength.

Fekter