{"id":268,"date":"2014-03-13T14:15:16","date_gmt":"2014-03-13T12:15:16","guid":{"rendered":"http:\/\/bwgs.de\/?page_id=268"},"modified":"2024-10-05T06:45:36","modified_gmt":"2024-10-05T04:45:36","slug":"geschaeftsausstattung","status":"publish","type":"page","link":"https:\/\/bwgs.de\/?page_id=268","title":{"rendered":"Gesch\u00e4ftsausstattung"},"content":{"rendered":"<div id=\"tdi_1\" class=\"tdc-zone\"><div class=\"tdc_zone tdi_2  wpb_row td-pb-row\"  >\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_2{\r\n                    min-height: 0;\r\n                }\n<\/style><div id=\"tdi_3\" class=\"tdc-row\"><div class=\"vc_row tdi_4  wpb_row td-pb-row\" >\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_4,\r\n                .tdi_4 .tdc-columns{\r\n                    min-height: 0;\r\n                }.tdi_4,\r\n\t\t\t\t.tdi_4 .tdc-columns{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_4 .tdc-columns{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}.tdi_4:before,\r\n\t\t\t\t.tdi_4:after{\r\n\t\t\t\t    display: table;\r\n\t\t\t\t}\n<\/style><div class=\"vc_column tdi_6  wpb_column vc_column_container tdc-column td-pb-span12\">\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_6{\r\n                    vertical-align: baseline;\r\n                }.tdi_6 > .wpb_wrapper,\r\n\t\t\t\t.tdi_6 > .wpb_wrapper > .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_6 > .wpb_wrapper > .tdc-elements{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}.tdi_6 > .wpb_wrapper > .vc_row_inner{\r\n\t\t\t\t    width: auto;\r\n\t\t\t\t}.tdi_6 > .wpb_wrapper{\r\n\t\t\t\t    width: auto;\r\n\t\t\t\t    height: auto;\r\n\t\t\t\t}\n<\/style><div class=\"wpb_wrapper\" ><div class=\"td_block_wrap td_block_text_with_title tdi_7 tagdiv-type td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_7\" >\n<style>\n\n\/* inline tdc_css att - generated by TagDiv Composer *\/\n\n\/* phone *\/\n@media (max-width: 767px)\n{\n.tdi_7{\nwidth:330px !important;\n}\n}\n\n<\/style>\n<style>\n\/* custom css - generated by TagDiv Composer *\/\n.td_block_text_with_title{\r\n                  margin-bottom: 44px;\r\n                  -webkit-transform: translateZ(0);\r\n                  transform: translateZ(0);\r\n                }.td_block_text_with_title p:last-child{\r\n                  margin-bottom: 0;\r\n                }.tdi_7,\r\n                .tdi_7 p{\r\n\t\t\t        font-family:Oswald !important;\r\n\t\t        }\n<\/style><div class=\"td-block-title-wrap\"><\/div><div class=\"td_mod_wrap td-fix-index\"><p>Betriebs- und Gesch\u00e4ftsausstattung (kurz BGA oder BuGA) ist ein Begriff des kaufm\u00e4nnischen Rechnungswesens. Darunter fallen Gegenst\u00e4nde, die der langfristigen Betriebsbereitschaft eines Unternehmens dienen, aber nicht unmittelbar in der Produktion eingesetzt sind, beispielsweise B\u00fcrom\u00f6bel, Computer, Schreibmaschinen oder Werkstatteinrichtungen. Betriebs- und Gesch\u00e4ftsausstattung wird in der Bilanz nach deutschen handelsrechtlichen Vorschriften gem. \u00a7 266 HGB unter dem Posten \u201eandere Anlagen, Betriebs- und Gesch\u00e4ftsausstattung\u201c ausgewiesen. In der Bilanz wird sie den Sachanlagen zugeordnet und ist damit ein Teil des Anlageverm\u00f6gens. Die Betriebs- und Gesch\u00e4ftsausstattung wird im ersten Teil des Inventars als Verm\u00f6gensposten gef\u00fchrt. (Quelle Wikipedia)<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-268","page","type-page","status-publish"],"_links":{"self":[{"href":"https:\/\/bwgs.de\/index.php?rest_route=\/wp\/v2\/pages\/268","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bwgs.de\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/bwgs.de\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/bwgs.de\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bwgs.de\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=268"}],"version-history":[{"count":1,"href":"https:\/\/bwgs.de\/index.php?rest_route=\/wp\/v2\/pages\/268\/revisions"}],"predecessor-version":[{"id":3248,"href":"https:\/\/bwgs.de\/index.php?rest_route=\/wp\/v2\/pages\/268\/revisions\/3248"}],"wp:attachment":[{"href":"https:\/\/bwgs.de\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=268"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}