Separation accounting was introduced at the University of Siegen for the first time in 2010. You can find more information here.

The term separate accounting stands for a clear separation between sovereign and commercial activities. The aim of this separation is to avoid cross-subsidization between the two areas of activity and distortions of competition between public and private service providers. A point of reference for the separation of economic and non-economic activities is the tax delimitation calculation in the context of commercial enterprises (BgA; taxable projects are generally subject to VAT and therefore classified as economic activities).

Documents/working aids

Scheme for classification
Guideline for accrual accounting
Sample calculation
Blank calculation