# E-Balance Sheet – Statement of Changes in Fixed Assets from Taxonomy 6.0 onwards

The performance of the **Statement of fixed assets \(gross\)** was included in Taxonomy 6.0 in the **Minimum scope** included in accordance with section 51\(4\)\(1b\) of the Income Tax Act \(EStG\) and marked as mandatory fields. These fields are mandatory for financial years beginning after 31 December 2016.

The taxonomy software [Opti.Tax](../../en/products/opti-tax/index.md) provides a wide range of options to help you meet these requirements with ease. You can choose to adjust the figures for fixed assets either
- import, for example, using a local [Excel file](https://de.wikipedia.org/wiki/Microsoft_Excel)
- to be transferred from a legacy system via a connector
- transfer from another project \(e.g. last year’s project\)
- enter manually in the taxonomy
- with [OfficeFiler module](../../en/index.aae068ff60.md)
- Enter data using Excel and automatically transfer it to the taxonomy
  - create using special templates
  - link to your own worksheets