It can be accessed only when the low value assets are managed (the value of the "LVA management" field is: "LVA" or "Pool").
It is used to specify the amount below which the expenses (and the assets, when the management type is: "LVA") are considered "low value".
A non-blocking check is performed with this threshold, when managing assets and/or expenses.
This field is loaded, by default, with the value entered in the setup: