Field help (LVALIM) 

This field is displayed only in the accounting and fiscal context of companies that are submitted to the German or Austrian legislation.
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: