Unexpected expenses for renovations after the acquisition of a property also result in production costs close to acquisition cost if other conditions are met.

Companies that are legally obliged to publish their annual financial statements (e.g. GmbH or GmbH & Co. KG) must observe the deadline for publication. At the latest, the financial statements must be published before the end of the twelfth month of the financial year following the reporting date. Companies that do not submit their annual financial statements on time should expect to be fined.

In businesses with predominantly cash transactions customers often opt for cashless payments using EC cards. However, the booking practice performed by these companies has recently been questioned. At first the total turnover including cashless business transactions (EC card payments) is recorded in the cash book, and in a following step the EC payments are then again removed and separated. The total amount is also posted to the cash account before the EC card transactions are cleared again. The Federal Ministry of Finance (Bundesministerium der Finanzen) remains to see this as a formal deficiency in bookkeeping.