BGL 2025

General remarks

Content and application

The Construction Equipment Register (BGL) contains the types of construction machinery, construction equipment, vehicles and construction site equipment that are necessary and commonly used for construction work and construction site set-up and which are usually charged to construction sites on a rental basis (hereinafter referred to as ‘equipment’).

It does not include construction site equipment and tools that are usually sold at construction sites and, if necessary, repurchased. For reference, please refer to the BAL Construction Site Equipment and Tool List (Bauverlag Gütersloh, 2001) for Germany and the list of construction site equipment (VIB list) of the Fachverband der Bauindustrie (Professional Association of the Construction Industry) from 2024 for Austria.

No makes or type designations are listed in the Construction Equipment Register (BGL). The individual items contain technical and economic mean values, supplemented by explanations of the design and equipment as well as for use in operation.

The equipment listed complies with the requirements of the applicable laws and regulations at the time of publication.

For selected types of equipment, information on wear parts is included in BGL 2025. This serves to appropriately delimit the scope of repairs from other expenses also necessary in the area of total equipment costs for the replacement of wear parts that are not included in the repair cost rates.

The revision of the Construction Equipment Register (BGL) took into account technical progress, new or updated regulations and economic changes in European demand. Where deemed appropriate and necessary, new types of equipment and content were added and changes were made.

The Construction Equipment Register (BGL) is used in the following areas in particular:

• Basis for internal and inter-company allocation of equipment costs, e.g. between equipment management and construction sites or between joint ventures and their partner companies or shareholders
• Basis for the organisation and scheduling of equipment
• Aid for assessing equipment and machine costs, in particular for economic comparisons and supplementary agreements
• Tool for operational planning and work preparation with regard to the selection and assessment of equipment use
• Tool for investment planning, accounting and tax assessment
• Tool for assessment in insurance claims, expert opinions and court decisions

Additional comments on the present version

The data from the Construction Equipment Register (BGL) and the Austrian Construction Equipment Register (ÖBGL) were already combined in a joint publication in the 2020 edition. The few differences in content that still exist due to some national specifics (e.g. laws, standards) are indicated directly in the relevant sections.

The present BGL 2025 has been revised while largely retaining the European harmonised structure (EUROLISTE). The further development of an integrated European overall solution greatly facilitates data exchange and thus allows project-related processes between construction partners to be further interlinked. This promises more efficient and therefore more economical cooperation in operational equipment management, particularly in contact with foreign construction partners and in cross-border working groups (consortia). To promote this approach, the online version is also published in English.

BGL 2025 is available in print format (book), in structured file format (CSV file) and online via the Bauverlag Shop.

The data listed in the book version of BGL 2025 represent the data status during the processing period 2025. The data in the online version will be updated as necessary.

To support the comparison between BGL 2020 and BGL 2025, a comprehensive documentation of changes has been prepared. This is available from Bauverlag.

The mean original values listed in the book are based on 2025 prices. The mathematical reference to the statistical base year valid at the time of publication of BGL 2025 is established using the producer price index for construction machinery published in Germany (see section 5.2).

Structure and numbering

Equipment classification

The BGL 2025 is divided into 21 equipment main groups using single letters of the alphabet.

Further subdivisions are equipment groups, equipment subgroups and the equipment type. These are each identified by an additional digit and, in a few cases, also in combination with additional letters.

Identical equipment types can be recognised by their similar design and possible applications. If a piece of equipment appears in several groups, cross-references are used.

In order to describe a piece of equipment within a type and thus classify it unambiguously, the data of one, or in special exceptional cases two, technical parameters are used and indicated in a further 4 digits (see section 3.2).

Example

Due to the current extensive expansion of individual equipment groups, which were previously mainly powered by combustion engines, with equipment with alternative drives (e.g. electric or hydrogen engines), the previous classification system has reached its limits in some areas. Therefore, the previous numerical classification scheme has been supplemented by an alphanumeric classification in these groups.

Example

If no technical parameters can be specified for classification, consecutive numbering starting with ‘0001’ is used for the respective equipment size.

For equipment types that are to be classified according to their original value in accordance with BGL (see sections 5 and 11), the ‘fictitious’ equipment size ‘0000’ is reserved, e.g. A.7.10.0000. For this purpose, further characteristics (years of use, months of provision, monthly depreciation and interest, and monthly repair costs) of the equipment type are stored in the database for individual classification.

The letters I and O are not used due to the risk of confusion, both in the equipment code and for additional equipment. The main equipment groups N, V and Z are currently not assigned.

Additional equipment

Additional equipment to the standard equipment is permanently built into a device and is usually not interchangeable. It is listed after the relevant table and identified in the device code with two letters (e.g. ADDITIONAL EQUIPMENT C.0.10.0080-AA to -AY).

Alternative equipment (e.g. D.1.03.****-BM hydr. adjustable boom instead of monoblock) is treated as additional equipment. Additional equipment generally results in increases or decreases in value compared to the standard equipment.

Example:

Devices with additional equipment

Attachments

Attachments, e.g. attachments or jib extensions, which are not permanently attached to the basic equipment, are treated as separate equipment and are identified by two digits (e.g. additional equipment C.0.10.0080-00). In conjunction with the respective device size and characteristic value, this clearly defines and identifies an independent ATTACHMENT.

Example:

Attachment for a basic device

With a total of ten digits, all construction equipment, additional equipment and attachments in the Construction Equipment Register (BGL) are clearly described, including the associated technical data, mean original values, depreciation periods (years of use) and holding costs.

Technical data and explanations

General

The explanations of the types of equipment contain technical information where necessary and provide information on possible uses. The standard equipment of the types of equipment on which the values in the tables are based is defined.

For each type of equipment described by the first four digits, characteristic technical data useful for assessing this type of equipment is listed in the header above the tables.

The respective characteristic value (see section 3.2) is of particular importance. The technical data of a device described by eight digits within a device type identifies this device according to its size, performance and possible applications.

Characteristic value

The technical specification that is decisive for identifying a device type according to its size and thus according to its value is generally considered to be the characteristic value relevant for classification. This is always listed in the first column of the technical table values and highlighted in bold in the header.

All parameters are listed with the technical unit of measurement commonly used in practice and are therefore arranged in ascending order in the data table. Since a maximum of four digits per equipment size are available for the parameter in the equipment code, it is sometimes necessary to use ten times, one hundred times or 1/10 or 1/100 of the usual unit of measurement.

Example:

For a few types of equipment, two parameters are required for proper classification, which is indicated in the text or in bold type. If there are two parameters relevant for classification, the first parameter occupies the first digit(s) and the second parameter occupies the last digit(s).

Special features to be observed for the interpolation of equipment that is to be classified between the equipment sizes listed in the table are explained in section 11.2.

Example:

In other exceptional cases where technical parameters do not allow for meaningful categorisation, consecutive numbering is used instead of technical parameters.

Example:

In all exceptional cases, interpolation is not possible.

Weights

The weights listed are average reference values (without operating equipment and without driver).

Engine power and fuel consumption

The parameter for drive engines is the engine power in kilowatts [kW].

Combustion engines with diesel fuel

The specific fuel consumption for diesel engines varies depending on factors such as load, speed, operating conditions and wear. Fuel consumption is specified either in kilograms per operating hour (kg/h) or in litres per operating hour (l/h) for a defined operating condition. The conversion factor from litres to kilograms for diesel fuel at medium temperature is 0.84, i.e. 1 litre corresponds to 0.84 kg (density 0.820 to 0.845 kg/l according to EN ISO 3675).

For construction machinery, a fuel consumption of 80 to 170 g/kWh can generally be assumed, taking into account operational interruptions. The costs for lubricant consumption amount to 10 to 12% of the fuel costs, depending on the type of equipment and make. AdBlue consumption is generally between 2 and 10% of fuel consumption for all types of equipment, depending on the make.

Electric motors

The motor power of electric motors is specified in kilowatts [kW] on the manufacturer's type plate and describes the mechanical output power at the motor shaft.

The power consumption of an electric motor depends on the mains voltage [V], frequency [Hz] and current consumption [A] and is specified in accordance with the IEC 60034-1 standard. Energy consumption is specified in kilowatt hours per operating hour [kWh/h] and varies depending on the load and operating time.

Energy storage

Accumulators (rechargeable batteries):

Rechargeable batteries are energy storage devices that store electrical energy in chemical form and release it again when required.

The capacity [Ah/mAh] indicates the stored charge, while the voltage [V] depends on the type of battery. The energy content [Wh] is calculated from the capacity and voltage.

Batteries:

Batteries are not rechargeable.

Rechargeable batteries and battery systems are subject to the standards UN38.3, IEC62133 and UL2054. The performance is specified in Wh according to the manufacturer's specifications.

Units of measurement

The units of measurement for the parameters and technical data are based on the international SI system in accordance with ISO or IEC 80000 in conjunction with ÖNORM A 6440 or DIN 1304. Only in very few exceptional cases are deviations made from this for the sake of better practical understanding.

Bucket and hopper capacities

Bucket and hopper capacities for earth-moving machines are regulated in the following standards:

• ISO 7451:2007 Nominal capacity of backhoe buckets and clamshell buckets on hydraulic excavators and backhoe loaders
• ISO 7546:1983 Earth-moving machinery; loaders and excavators; nominal capacity of loading buckets
• ISO 6483:1980 Earth-moving machinery; Dumpers; Nominal capacity
• ISO 6484:1986 Earth-moving machinery; Elevator scrapers; Nominal capacity
• ISO 6485:1980 Earth-moving machinery; Scrapers; Nominal capacity

The corresponding ISO standards apply to the container capacities of other equipment.

Rounding rules for financial data

The following rounding rules apply to financial data (euro amounts) for the entire list of construction equipment:

In the case of interpolation and classification according to original value, the respective amounts are not rounded.

Time terms for equipment use and equipment valuation

Useful life (years of use)

The useful life is the average period of time during which, based on experience, a device can be used economically and with technical success in single-shift operation and at average capacity.

The useful life is influenced by, among other things:

• Technical obsolescence
• Wear and tear
• Maintenance and care
• Repairs
• Weather influences
• legal regulations (e.g. safety and environmental regulations)
• operating conditions
• product quality

In the BGL, the useful life is expressed in years of use. The years of use form the basis for tax depreciation and are one of the determining factors for calculating the imputed interest rate (see section 6).

Years of use

At the time of publication of BGL 2025, the years of use are largely based on the useful lives specified in the official tax depreciation table for the construction industry published in Germany on 6 December 2001 (abbreviated to ‘Bau-AfA’ in BGL 2025) and the official depreciation table for generally usable assets published in Germany on 15 December 2000 (abbreviated to ‘allg. AfA’ in BGL 2025), insofar as these contain additional information. depreciation table for general-purpose assets dated 15 December 2000 (abbreviated to ‘allg. AfA’ in BGL 2025), insofar as these also include construction-related equipment.

In Germany, the useful lives specified in the above depreciation tables serve as a guide for the ‘tax deductibility of fixed assets’ acquired after 31 December 2000. Insofar as the construction equipment can be assigned to a specific reference in these depreciation tables in BGL 2025, these are specified in section 12.

Otherwise, the years of use listed in the Construction Equipment Register (BGL) are based on long-term construction experience and/or comparable construction machinery.

In Austria, tax depreciation is calculated according to the ‘normal useful life’. According to section 3115a EStR 2000 of the Federal Ministry of Finance (BMF), the BGL applies mutatis mutandis in that the tax value can be based on the annual value resulting from a 50% increase in the useful life specified in BGL 2025 (factor 1.5). Where applicable, this should be rounded up to whole years.

For assets belonging to groups P.0 to P.6, the useful life stated in the BGL 2025 can be used unchanged as the basis for tax depreciation. This does not apply to cars and station wagons, for which a minimum useful life of eight years is provided for in Section 8(6) of the Income Tax Act 1988.

This rule applies to purchases of construction equipment in financial years beginning after 31 December 2017.

A (shorter) normal useful life that deviates from this flat-rate rule can be determined individually for each business, but must then be proven in the course of a tax audit if necessary.

Average period of use (months of availability)

Experience shows that construction equipment cannot be used without interruption throughout its entire useful life. To calculate the average period of use, the periods during which the equipment is not used for operational or other reasons must therefore be deducted from the useful life. This period of use is reported in the form of months of availability.

The months of availability are empirical values determined in construction practice for the actual total economic service life achieved.

The months of availability apply under the assumption of medium-heavy use, single-shift working hours, proper and professional maintenance and care, and timely execution of necessary repairs.

The months of availability form the basis for the imputed depreciation and are one of the determining factors for calculating the imputed interest (see section 6).

Service life

Service life is defined as the period between manufacture (year of construction) or initial commissioning and decommissioning (scrapping). It does not have to be identical to the useful life.

Retention period (actual provision period)

The retention period is defined as the period during which an operational device is available on a construction site and therefore cannot be used elsewhere.

In the case of large equipment that must be dismantled for transport, this provision applies mutatis mutandis to the delivery of the first partial shipment or to the return of the last partial shipment.

The retention period includes:

• Times for transport to and, if applicable, return transport (see above)
• Times for assembly and dismantling
• Times for conversion
• Operating times
• Waiting times due to construction work
• Distribution and loss times
• Times for relocation on the construction site
• Downtimes in accordance with section 4.4
• Times for maintenance and servicing
• Repair times, insofar as the construction site is responsible for maintaining the operational readiness of the equipment (usually repairs during use on the construction site)
• Repair times due to damage caused by force
• Charging times for battery-powered electrical equipment

Downtime

Downtime refers to a period within a standby period during which the construction equipment is shut down for more than seven calendar days without interruption for reasons for which the equipment user is not responsible (e.g. due to force majeure or comparable circumstances), but nevertheless remains on the construction site (as agreed). The billing of downtime is explained in section 8.4.

Repair time

Repair times are used to prepare and carry out repairs to the equipment (on the construction site or in the repair workshop) for the purpose of maintaining or restoring its operational readiness. The repair time also includes unavoidable waiting times for necessary spare parts.

Mean original value and producer price index

Mean original value and original value

The mean original values specified in BGL 2025 represent the average purchase values in EURO [€] of the most common makes with a price basis of 2025, including procurement costs. Procurement costs include freight, packaging and customs duties.

The mean original values apply to operational equipment in accordance with the classification (description of the equipment WITH/WITHOUT) without spare parts and without fuel.

The mean original values include the technical requirements valid on the date of purchase. In the case of technical equipment that is subsequently used to meet the then current requirements, the mean original values must be adjusted accordingly (revaluation) (e.g. particle filters).

If no practical mean original value can be determined for a type of equipment – e.g. due to insufficient price information or very different technical performance characteristics or a wide range of acquisition values – the respective original value shall be used as the basis for valuation (see section 11).

The mean original values or original values do not include sales tax or value added tax. However, country-specific taxes are taken into account in the mean original value.

Producer price index ‘Machinery for the construction industry’

The mean original values of the BGL 2025 are stated with a price base of 2025. However, the acquisition costs of the equipment are time dependent. It is necessary to take into account the average development of the acquisition costs and thus also the mean original value.

The official producer price index ‘Machinery for the construction industry’ of the Federal Statistical Office in Wiesbaden is suitable for this purpose. Its weighting scheme was published at the time of publication of the BGL 2025 based on 2021 = 100 and is updated monthly and for annual averages.

In order to provide the construction industry with data that is as up to date as possible, the BGL 2025 specifies the mean original values based on 2025 prices. The official producer price index ‘Machinery for the construction industry’ 2021 = 100 was therefore rebalanced accordingly by HDB e.V. (see Table 1).

Table 1: Producer price index for machinery in the construction industry; producer price index 2021 = 100, based on BGL 2025 prices

Note on Table 1: The final producer price index for the whole of 2025 will not be published by the Federal Statistical Office until the end of January 2026. For this reason, it could not be taken into account at the time of going to press. The corresponding values can be downloaded free of charge here or in the Login-area afterwards.

Source: Federal Statistical Office, Wiesbaden, rebased by the German Construction Industry Association (HDB) and the Construction Division of the Austrian Federal Economic Chamber (WKÖ)

By multiplying the mean original values by the producer price index i_x, based on 2025 prices, the mean original values for a fleet of equipment can be accurately updated and replacement values determined.

The German Construction Industry Association and the Construction Division of the Austrian Federal Economic Chamber (www.bau.or.at – Figures, Data, Facts/Indices, link ‘Construction Indices’) publish the annual mean values on a regular basis.

Note: In May 2024, the official producer price index was converted by the Federal Statistical Office to a new weighting scheme and the base year 2021 = 100. The corresponding values are listed in Table 2.

Table 2: Official producer price index for machinery in the construction industry; Producer price index 2021 = 100

Source: Federal Statistical Office, Wiesbaden

In order to be able to refer to the 2020 CONSTRUCTION EQUIPMENT REGISTER (BGL) if necessary, Table 3 below shows the data valid up to 2023 (price base: 2015 = 100).

Table 3: Producer price index 2015 = 100 for machinery in the construction industry, BGL 2020

Source: Hauptverband der Deutschen Bauindustrie e.V. (German Construction Industry Association) based on data from the Federal Statistical Office in Wiesbaden

Please note: As the composition of the basket of goods and the weightings have changed as part of the transition from the base year 2015 to the base year 2021, 1. the BGL values from January 2024 (base 2021 = 100) are only comparable to a limited extent with the values of the same time series up to 2023, 2. the rates of change in the annual values of the BGL are in some cases not identical to the official rates of change.

Imputed depreciation and interest

Calculation of depreciation and interest (AV)

For the individual types of equipment, the monthly percentages for depreciation and interest are listed together with the other key economic data (years of use, months of provision and repair cost rates). These values also apply to the types of equipment listed below, unless different key data are specified for them.

The calculation of depreciation and interest is based on the following principles:

• Mean original value
• Straight-line depreciation
• Simple interest calculation
• Imputed interest rate of p = 6.5% per annum
• Time unit = 1 provision month

Imputed depreciation

Imputed depreciation refers to the recording of the reduction in value of equipment and its allocation as costs. The base value used for this in the BGL is the mean original value.

In construction practice, imputed depreciation is usually calculated on a straight-line basis, i.e. in equal amounts per time unit. One reason for this is that when processing quotations and planning deployment, it is impossible to predict which specific equipment will actually be available later, as there are usually several similar items of equipment of different ages in a machine pool. Therefore, only average depreciation costs independent of age can be applied.

The average monthly depreciation percentage of the mean original value is calculated as follows:

For depreciation rates (a) commonly used in construction practice, see Table 4.

Imputed interest

Imputed interest refers to the calculated interest on the capital tied up in the respective residual values of the equipment that have not yet been depreciated for accounting purposes. The BGL 2025 is based on an imputed interest rate of 6.5% p.a.

With straight-line depreciation, the average capital to be subject to interest is 50% of the mean original value. The average share of the monthly interest in percent of the mean original value is therefore:

For interest rates (z) commonly used in construction practice, see Table 5.

Monthly depreciation and interest amounts

The total monthly rates for depreciation and interest in percent of the mean original value are therefore calculated as the sum of the imputed depreciation and interest rates:

k = a + z = (100/v) + ((p * n)/(2 * v)) (2c)

For values (k) commonly used in construction practice, see Table 5.

The monthly depreciation and interest amounts listed in BGL 2025 are calculated as follows

Table 4: Monthly depreciation rates a as a percentage of the replacement value depending on the number of months of advance payment v

Table 5: Monthly depreciation and interest rates k
Total interest rates and monthly interest rates z as a percentage of the replacement value

Table 5 (part two):

The monthly amounts K (monthly depreciation and interest rate in €) must be rounded in accordance with the rounding rules in section 3.7.

Repairs and repair costs (repair fees)

General

Repair costs are defined as the expenses incurred to maintain or restore the functional condition (operational readiness) of the equipment. Due to the high demands of construction work, frequent changes of location, lack of protection against the weather in all seasons and changes in operating and maintenance personnel, repair costs are a significant component of the total equipment costs.

The measures required to maintain and restore the functional condition (operational readiness) are divided into:

• Maintenance
  This includes ongoing repairs during the retention period to keep the equipment ready for use on the construction site and to prevent

• Repairs
  This includes all repairs outside the retention periods to restore the equipment to the best possible operating condition and full performance for a new construction site deployment.

Repair costs

The actual repair costs generally increase with increasing service life. Regardless of this, the Construction Equipment Register (BGL) assumes that repair costs remain constant throughout the entire service life in order to enable practical allocation of equipment costs based on average costs independent of age. The repair costs are therefore stated in the BGL as mean values over the entire service life as

• Percentages r of the mean original value
• EUR amounts R

in each case based on one month of retention.

Analogous to the calculation of the monthly amounts for depreciation and interest (see section 6.4), the monthly repair costs are calculated by multiplying the monthly repair percentage by the respective mean original value.

The following applies

Section 3.7 applies accordingly for rounding up and down.

The rates and amounts for repair costs specified in the Construction Equipment Register (BGL) apply under the assumption of moderate operating conditions, single-shift working hours and professional maintenance and care in accordance with the manufacturer's operating instructions.

Scope of repairs and repair costs

Repairs to a device within the meaning of the specified rates for repair costs include:

1. the working time-related expenses necessary for maintaining and restoring operational readiness at the place of use (e.g. construction site) and in our own or external workshops (gross wages, overheads of the workshops and the organisation of the workshops)

2. the material costs necessary for maintaining and restoring operational readiness (e.g. spare parts, consumables, repair aids)

The repair cost rates and amounts do not include:

• Maintenance and care (e.g. lubrication, oil changes, filter changes)
• Inspections (e.g. periodic machine safety inspections)
• Adjustment work and readjustments, as well as the associated material costs
• Removal of contamination caused by building materials and soil
• Removal of damage caused by violence
• Replacement of wear parts listed under ‘Wear parts’ for the respective type of equipment (separate billing, see section 7.4).

Wear parts

Certain machine parts are subject to increased wear and tear even under average machine loads. As a rule, they cannot be repaired economically, but must be replaced repeatedly depending on the degree of wear. Their replacement or reconditioning (e.g. weld repairs) as part of repairs or ongoing maintenance is not included in the repair cost rates.

In BGL 2025, typical wear parts are assigned to the respective equipment sizes, which are generally subject to increased wear.

Under extreme operating conditions, equipment parts that are not specified as wear parts but would normally be replaced during normal use may also be subject to above-normal wear. Typical examples include excavator teeth, cutting blades, gyroscopes, sand-water pump housings, milling teeth and folding teeth.

Standby costs

Time units for calculating equipment standby

Equipment standby costs are generally calculated on a monthly basis in accordance with the monthly amounts for depreciation and interest as well as for repairs.

The following applies to conversion into smaller time units:
1 standby month = 30 calendar days or 170 standby hours (single-shift operation)

If, in exceptional cases, equipment standby costs are calculated on the basis of working days, 21 working days = 170 standby hours (single-shift operation) shall apply instead of 30 calendar days.

Calculation of standby costs

Equipment standby costs consist of:

• Depreciation and interest (capital service)
• Repair costs

Total standby costs = standby time * standby costs / time unit

Standby costs per calendar day = 1/30 of the monthly amount
Standby costs per working day = 1/21 of the monthly amount
Standby costs per standby hour = 1/170 of the monthly amount

Equipment overtime

Equipment overtime hours are the operating hours exceeding 170 standby hours per month or, in the case of standby times of less than 1 month, the operating hours exceeding the corresponding proportion. The respective operating time corresponds to the hours counted on the hour meter for equipment with an hour meter or to one standby hour for equipment without an hour meter.

For each overtime hour, the costs are to be charged at the full rate of a normal standby hour. The change in the interest rate due to a reduction in the useful life is generally negligible, as the number of overtime hours is usually low in relation to the total standby hours. If, in exceptional cases, the reduced share of interest expense must be taken into account for overtime of a significant extent or for shift work, the values specified in Table 5 may be used for this purpose.

For certain equipment, overtime is not usually calculated. This includes, for example, construction site facilities (e.g. accommodation, containers), construction site power distributors, transformers, containers, fittings, scaffolding and formwork, measuring and testing equipment, air supply pipes and water supply and drainage pipes.

Standby costs for downtime

For downtime in accordance with section 4.4 within a standby period of more than 10 consecutive calendar days, the following standby costs shall apply:

• for the first 10 calendar days, the full depreciation and interest as well as the full repair costs,
• from the 11th calendar day, 75% of the depreciation and interest and 10% of the repair costs.

Total equipment costs

In addition to the equipment standby costs (see section 8), the ownership and use of equipment incur further additional specific costs, in particular for:

• Operation
• Operating and lubricating materials
• Maintenance and care
• Insurance and taxes
• Assembly and dismantling (installation, removal)
• Loading, transport
• Inspections
• Storage
• Levies and fees (e.g. radio fees, correction services)
• Approval costs (e.g. approval notices)

as well as proportionate general business costs and entrepreneurial risks.

Fair value of construction equipment

The current, daily or market value is the amount that could be obtained for a used device in the event of sale.

The current value serves as a benchmark for the sale of a device, for valuation within working groups, for rentals and for insurance in the event that the device is lost during the rental period or construction period.

There is no connection between fair value, imputed depreciation and interest or tax depreciation.

The fair value is determined by the mean original value, age of the equipment, useful life and condition of the equipment. For a differentiated gradation of the depreciation, the useful life and age of the equipment are calculated in monthly units.

The following applies to the fair value M_z of construction equipment:

M_z = M * e * (i_x/100) * (1 - 0,6 * (g/n)) (5)

This results in the depreciation of the mean original value based on a financial accounting residual useful life and a coefficient e, which represents the technical residual useful life. The producer price index i_x also takes into account the change in value between the base year 2025 and the year of calculation.

The reduction factors dependent on the age of the equipment are limited to a minimum value of 0.2.

For: (i_x / 100) * (1 - 0,6 * (g/n)) < 0,2
the following applies: (i_x / 100) * (1 - 0,6 * (g/n)) = 0,2

For quantity-based equipment (e.g. wooden formwork supports, formwork material), the age of the equipment cannot usually be determined. In this case, 60% of the replacement value should be used as a guideline for determining the current value.

Classification, interpolation and valuations

Classification

The equipment must be classified according to its classification-relevant characteristic value.

If range values are specified for a characteristic value and the characteristic value of the equipment to be classified falls within both values, the equipment falls under this equipment size (e.g. L.3.10).

If the characteristic value of the device to be classified lies between two specified values, the device to be classified must be interpolated. The number of the respective device is formed with the actual characteristic value.

Example:

For reasons of space, the possible device sizes for additional equipment and attachments are indicated by a placeholder (*). When classifying, this must be replaced by the specific device size that applies.

Example:

Interpolation

If the device with its characteristic value lies between two listed values of adjacent device sizes, the mean original value can be interpolated with sufficient accuracy as follows:

M = M₁ + (M₂ - M₁) * ((P - P₁) / (P₂ - P₁)) [€] (6)

This also applies mutatis mutandis to additional equipment and attachments.

Instead of the mean original values M1 and M2, the monthly depreciation and interest amounts K1 and K2 or the monthly repair costs R1 and R2 can also be used to directly obtain K or R, i.e. the monthly depreciation and interest amount or the monthly repair cost amount for the device to be valued.

Special cases for classification

If two parameters are required for the classification of a device, the mean original value cannot be interpolated using formula (6).

If a consecutive number is listed in a table instead of a parameter, no interpolation is permitted.

If from-to values are listed as parameters for a type of device, additional equipment or attachment and the device to be classified falls within a specific from/to range, the device must be classified with this device size (no interpolation).

In each individual case, the applicable interpolation value must be assessed for plausibility.

When classifying devices with intermediate values in the first parameter, the respective new values of the device shall be used as the basis for the assessment. Further explanations can be found in section 11.5.

Extrapolation

If the characteristic value of the appliance to be assessed is max. 20 % below or above the lowest or highest characteristic value listed, extrapolation shall be used. For this purpose, formula (6) shall be used mutatis mutandis, using the mean new values or characteristic values of the two smallest or two largest appliance sizes listed in the table as variables.

For larger deviations, see section 11.5, formula (7).

If two parameters are required for the classification of a device, the mean original value cannot be extrapolated using formula (6).

Assessment in special cases (classification according to new value)

If it is not possible to classify and evaluate a device according to the device types listed in the BGL (e.g. in the case of new designs or significant further developments) or if no representative mean original values can be determined, the respective individual replacement values shall be used as the basis for classification. The determination of years of use, months of availability, depreciation and interest rates, and repair cost rates in accordance with the BGL is based on related or comparable types of equipment.

For the determination of replacement values, the price bases for the year 2025 apply in principle, analogous to the price basis in accordance with section 5.1. If no price basis for 2025 is available for a particular device, the basis closest to 2025 – with a device that is at least equivalent in terms of its main technical characteristics – shall be used.

If the replacement value M_x is to be adjusted to the price basis of the BGL 2025 – if, for example, the BGL 2025 is agreed as the basis for calculation in working groups (Argen) – the theoretical mean original value M can be determined on the price basis of 2025 of the BGL 2025 as follows:

M = M_x * (100/i_x) (7)

Valuation of obsolete types of equipment

For equipment that was included in BGL 2020 but is no longer listed in the current edition, the mean original value from the old list can be converted to the price basis for 2025 using the producer price index for construction machinery.

Depreciation Tables (Germany)

For Germany, the official depreciation table for generally usable assets applies. In this context, please refer to chapter “4.1.1 Years of use”. You will find an overview of the types of equipment according to the AfA reference point in your login area.