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Explanation: in support of Leipzig(Schaefer) I am quoting Eichborn:
Wertansatz (Bilanz): valuation, appraisal (US)
Wertansätze der Einzelbilanzen: valuations entered in the individual balance sheets
Wertansatz fuer immaterielle Vermögenswerte: intangible assets
Wertansatz nach Anschaffungskosten: value at cost