Some are associated with a given legislation, while others are common to all legislations.
This document describes the calculation principles of the depreciation methods associated with the Polish legislation.
The other methods are described in appendix documentations, which can be accessed from the documentation on the depreciation methods common to all legislations.
This depreciation method is used in Poland.
When the acquisition date of the asset is prior to the current fiscal year, it is not possible to re-calculate the depreciation total of the previous closed fiscal years. The depreciation total must always be specified by entry (or import) during the asset creation.
It is equal to the first day of the next month specified in the depreciation start date, except when the depreciation start date corresponds to the first day of a month, in which cas the depreciation will start to that date.
Examples:
Depreciation start date | Start point |
01/01/2010 | 01/01/2010 |
15/01/2010 | 01/02/2010 |
The duration can be entered by the user.
It must be specified in years and year thousandths, or in number of months (by right-click option).
Example : 6,666 or 6,667 for a duration of 6 years 2/3.
The entered duration must correspond to an integer number of months. Otherwise, the decimal part of the duration is corrected according to the table below.
The Duration in months right click option, available in the Duration field, makes it possible to enter the duraction directly in months. This duration is then automatically converted into years and year thousandths.
Month | Start range | End range | Correction |
0 | 0 | 0.041 | 0 |
1 | 0.042 | 0.125 | 0.083 |
2 | 0.126 | 0.208 | 0.167 |
3 | 0.209 | 0.291 | 0.25 |
4 | 0.292 | 0.375 | 0.333 |
5 | 0.376 | 0.458 | 0.417 |
6 | 0.459 | 0.541 | 0.50 |
7 | 0.542 | 0.625 | 0.583 |
8 | 0.626 | 0.708 | 0.667 |
9 | 0.709 | 0.791 | 0.75 |
10 | 0.792 | 0.875 | 0.833 |
11 | 0.876 | 0.958 | 0.917 |
12 | 0.959 | 1.041 | 1 |
The user can also enter the rate. In this case, the rate comes before the entered duration is terms of priority.
The depreciation rate can be entered by the user in the form of a coefficient with a 6-decimal precision.
Example : 0.333333
It is possible to enter either the rate, the duration, or both.
When entered, the rate is forced and comes before the duration.
This acceleration coefficient, which part of the depreciation rate calculation, can be entered by the user or defined by associations (especially if this mode is also defined by associations). It can be modified by action Method change.
When its value is greater than 1, this coefficient increases the depreciation rate.
When its value is inferior to 1, this coefficient decreases the depreciation rate.
It is determined in several steps, as follows:
1/ Calculation of the annual reference depreciation charge :
Depreciation basis * Depreciation rate * Acceleration coefficient
2/ Calculation of the monthly reference depreciation charge :
Reference annual depreciation charge / Number of reference months
3/ Calculating the number of active months remaining for depreciation: :
Net value of current period start (1) / Monthly reference depreciation charge.
If the result contains decimal digits, it will be rounded as follows, depending on the value taken by the folder parameter MINPERDEP - Minimum period depreciation charge (AAS chapter, CLC group) (by default, this parameter has the value: 0.50):
4/ Depreciation end date calculation :
Current period start date (1) + number of active months remaining for depreciation (2)
The depreciation end date must always correspond to the last day of a month.
(1) In the case of retroactive modernization, the net value at the beginning of the modernization period and the start date of this modernization period are taken into account.
(2) Inactive months are not taken into account in this calculation.
Month | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 |
Active |
| x | x | x | x | x | x | x | x | x |
|
|
Month | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 |
Active |
| x | x | x | x | x | x | x | x | x | x |
|
Month | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 |
Active |
|
| x | x | x |
|
|
|
|
In most cases, time is expressed in months.
A prorata temporis applies in the following cases:
A fiscal year must always correspond to a calendar year and be broken down into 12 periods of 1 month.
This principle is based on the definition of annual seasonality plans with months declared as active or inactive.
The reference of a seasonality plan must be specified for each asset the seasonality applies to.
An accounting asset can be subject to a modernization (by right-click option on the Depreciation table of the management function of Accounting assets) for the current period only.
A modernization process modifies the depreciation basis on the fiscal and/or accounting plan. As a consequence, the results of the calculation are modified.
The FY charge is equal to:
Annual reference depreciation charge
*
Number of active months for depreciation (1) / Number of active months of the Fiscal year
[Max (Depreciation start date, Fiscal year start date, Modernization start date), Min (Fiscal year end date, disposal date)]
Notes: :
- Depreciable value = Gross value – Residual value
- Net depreciable value = Net value – Residual value
The FY depreciation charge is distributed over the periods. This distribution is applied according to the following rule:
Period charge = Reference annual charge
*( Σ p1 to pc (Number of active days for depreciation in the period )
/ Number of months in the fiscal year
- Depreciation totals of previous periods of the FY (2)
p1 to pc = from the 1st active period for depreciation in the fiscal year (1), to the current period included.
(1) The first active period for depreciation corresponds to the next period having the greater date:
- Depreciation start date
- Fiscal year start date
- Modernization date
(2) In case of modernization, the depreciation total of previous periods is reduced by the depreciation total before modernization.
The depreciation of the last period equals the net value.
For this depreciation method, the period weight is not taken into account.
Depreciation end date:
Distribution of the depreciation on fiscal years:
Fiscal year | Reference | Net value | Annual depreciation charge | Depreciation total |
2010 | (1) 4,750.00 | 9,500.00 | (2) 3,958.33 | 3,958.33 |
2011 | 4,750.00 | 5,541.67 | (3) 4,750.00 | 8,708.33 |
2012 | 4,750.00 | 791.67 | (4) 791.67 | 9,500.00 |
2013 | 4,750.00 | 0.00 | 0.00 | 9,500.00 |
(1) 9,500.00 * 0.5 * 1.00 = 4,750.00
(2) 4,750.00 * (10 / 12) = 3,958.33
(3) 4,750.00 * (12 / 12)
(4) On the depreciation end fiscal year, the fiscal year charge is equal to the net value.
Distribution of the 2010 fiscal year charge on periods:
Month | Reference | Net value | Depreciation charge | Total |
03/2010 | (1) 4,750.00 | 9,500.00 | (2) 395.83 | 395.83 |
04/2010 | 4,750.00 | 9,104.17 | (3) 395.84 | 791.67 |
05/2010 | 4,750.00 | 8,708.33 | (4) 395.83 | 1,187.50 |
06/2010 | 4,750.00 | 8,312.50 | 395.83 | 1,583.33 |
07/2010 | 4,750.00 | 7,916.67 | 395.84 | 1,979.17 |
08/2010 | 4,750.00 | 7,520.83 | 395.83 | 2,375.00 |
09/2010 | 4,750.00 | 7,125.00 | 395.83 | 2,770.83 |
10/2010 | 4,750.00 | 6,729.17 | 395.84 | 3,166.67 |
11/2010 | 4,750.00 | 6,333.33 | (5) 395.83 | 3,562.50 |
12/2010 | 4,750.00 | 5,937.50 | (6) 395.83 | 3,958.33 |
(1) 9,500.00 * 0.5 * 1.00 = 4,750.00
(2) (4,750.00 * 1 / 12) -0 = - 395.83
(3) (4,750.00 * 2 / 12) - 395.83 = 395.84
(4) (4,750.00 * 3 / 12) - 791.67 = 395.83
...
(5) (4,750.00 * 9 / 12) - 3,166.67 = 395.83
(6) (4,750.00 * 10 / 12) - 3,562.50 = 395.83
Distribution of the 2012 fiscal year charge on periods:
Month | Reference | Net value | Depreciation charge | Total |
01/2012 | (1) 4,750.00 | 791.67 | (2) 395.83 | 395.83 |
02/2012 | 4,750.00 | 395.84 | (3) 395.84 | 791.67 |
03/2012 | 4,750.00 | 0.00 | 0.00 | 791.67 |
(1) 9,500.00 * 0.5 * 1.00 = 4,750.00
(2) (4,750.00 * 1 / 12) -0 = - 395.83
(3) On the last period, the periodic depreciation equals the net value. 395.84
Month | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 |
Active | x | x | x | x | x |
|
|
|
| x | x | x |
Depreciation end date:
Distribution of the depreciation on fiscal years:
Fiscal year | Reference | Net value | Annual depreciation charge | Depreciation total |
2010 | (1) 4,750.00 | 9,500.00 | (2) 2,375.00 | 2,375.00 |
2011 | 4,750.00 | 7,125.00 | (3) 3,166.67 | 5,541.67 |
2012 | 4,750.00 | 3,958.33 | 3,166.67 | 8,708.34 |
2013 | 4,750.00 | 791.66 | (4) 791.66 | 9,500.00 |
2014 | 4,750.00 | 0.00 | 0.00 | 9,500.00 |
(1) 9,500.00 * 0.5 * 1.00 = 4,750.00
(2) 4,750.00 * (6 / 12) = 2,375.00
(3) 4,750.00 * (8 / 12) = 3,166.67
(4) On the depreciation end fiscal year, the fiscal year charge is equal to the net value.
Distribution of the 2010 fiscal year charge on periods:
Month | Period | Reference | Net value | Periodic charge | Depreciation total |
03/2010 | 1/12 | (1) 4,750.00 | 9,500.00 | (2) 395.83 | 395.83 |
04/2010 | 2/12 | 4,750.00 | 9,104.17 | (3) 395.84 | 791.67. |
05/2010 | 3/12 | 4,750.00 | 8,708.33 | (4) 395.83 | 1,187.50 |
06/2010 | 3 | 4,750.00 | 8,312.50 | 0.00 | 1,187.50 |
07/2010 | 3 | 4,750.00 | 8,312.50 | 0.00 | 1,187.50 |
08/2010 | 3 | 4,750.00 | 8,312.50 | 0.00 | 1,187.50 |
09/2010 | 3 | 4,750.00 | 8,312.50 | 0.00 | 1,187.50 |
10/2010 | 4/12 | 4,750.00 | 8,312.50 | 395.83 | 1,583.33 |
11/2010 | 5/12 | 4,750.00 | 7,916.67 | (5) 395.84 | 1,979.17 |
12/2010 | 6/12 | 4,750.00 | 7,520.83 | (6) 395.83 | 2,375.00 |
(1) 9,500.00 * 0.5 * 1.00 = 4,750.00
(2) (4,750.00 * 1 / 12) -0 = - 395.83
(3) (4,750.00 * 2 / 12) - 395.83 = 395.84
(4) (4,750.00 * 3 / 12) - 791.67 = 395.83
...
(5) (4,750.00 * 5 / 12) - 1,583.33 = 395.84
(6) (4,750.00 * 6 / 12) - 1,979.17 = 395.83
Distribution of the 2013 fiscal year charge on periods:
Month | Reference | Net | Periodic charge | Depreciation total |
01/2013 | (1) 4,750.00 | 791.66 | (2) 395.83 | 395.83 |
02/2013 | 4,750.00 | 395.83 | (3) 395.83 | 791.66 |
03/2013 | 4,750.00 | 0.00 | 0.00 | 791.66 |
(1) 9,500.00 * 0.5 * 1.00 = 4,750.00
(2) (4,750.00 * 1 / 12) -0 = - 395.83
(3) On the last period, the periodic depreciation charge equals the net value.
Month | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 |
Active | x | x | x | x | x |
|
|
|
| x | x | x |
Depreciation end date:
Distribution of the depreciation on fiscal years:
Fiscal year | Reference | Net value | Annual depreciation charge | Depreciation total |
2010 | (1) 4,750.00 | 9,500.00 | (2) 3,562.50 | 3,562.50 |
2011 | 4,750.00 | 5,937.50 | (3) 4,750.00 | 8,312.50 |
2012 | 4,750.00 | 1,187.50 | (4) 1,187.50 | 9,500.00 |
2013 | 4,750.00 | 0.00 | 0.00 | 9,500.00 |
(1) 9,500.00 * 0.5 * 1.00 = 4,750.00
(2) 4,750.00 * (6 / 8) = 3,562.50
(3) 4,750.00 * (8 / 8) = 4,750.00
(4) On the depreciation end fiscal year, the fiscal year charge is equal to the net value.
Distribution of the 2010 fiscal year charge on periods:
Month | Period | Reference | Net value | Periodic charge | Depreciation total |
03/2010 | 1/8 | (1) 4,750.00 | 9,500.00 | (2) 593.75 | 593.75 |
04/2010 | 2/8 | 4,750.00 | 8,906.25 | (3) 593.75 | 1,187.50 |
05/2010 | 3/8 | 4,750.00 | 8,312.50 | (4) 593.75 | 1,781.25 |
06/2010 | 3 | 4,750.00 | 7,718.75 | 0.00 | 1,781.25 |
07/2010 | 3 | 4,750.00 | 7,718.75 | 0.00 | 1,781.25 |
08/2010 | 3 | 4,750.00 | 7,718.75 | 0.00 | 1,781.25 |
09/2010 | 3 | 4,750.00 | 7,718.75 | 0.00 | 1,781.25 |
10/2010 | 4/8 | 4,750.00 | 7,718.75 | 593.75 | 2,375.00 |
11/2010 | 5/8 | 4,750.00 | 7,125.00 | (5) 593.75 | 2,968.75 |
12/2010 | 6/8 | 4,750.00 | 6,531.25 | (6) 593.75 | 3,562.50 |
(1) 9,500.00 * 0.5 * 1.00 = 4,750.00
(2) (4,750.00 * 1 / 8) -0 = - 593.75
(3) (4,750.00 * 2 / 8) - 593.75 = 593.75
(4) (4,750.00 * 3 / 8) - 1,187.50 = 593.75
...
(5) (4,750.00 * 5 / 8) - 2,375.00 = 593.75
(6) (4,750.00 * 6 / 8) - 2,968.75 = 593.75
Distribution of the 2012 fiscal year charge on periods:
Month | Reference | Net | Periodic charge | Depreciation total |
01/2012 | (1) 4,750.00 | 1,187.50 | (2) 593.75 | 593.75 |
02/2012 | 4,750.00 | 593.75 | (3) 593.75 | 1,187.50 |
03/2012 | 4,750.00 | 0.00 | 0.00 | 1,187.50 |
(1) 9,500.00 * 0.5 * 1.00 = 4,750.00
(2) (4,750.00 * 1 / 8) -0 = - 593.75
(3) On the last period, the periodic depreciation charge equals the net value.
Depreciation end date before modernization , on 01/03/2010:
Depreciation end date after modernization , on 01/04/2010:
Distribution of the depreciation on fiscal years:
Fiscal year | Reference | Net value | Annual depreciation charge | Depreciation total |
2010 | (1) 6,000.00 | 12,000.00 | (2) 4,895.83 | 4,895.83 |
2011 | 6,000.00 | 7,104.17 | (3) 6,000.00 | 10,895.83 |
2012 | 6,000.00 | 1,104.17 | (4) 1,104.17 | 12,000.00 |
2013 | 6,000.00 | 0.00 | 0.00 | 12,000.00 |
(1) 12,000.00 * 0.5 * 1.00 = 6,000.00
(2) 6,000.00 * (9 / 12) + 395.83 = 4,895.83
(3) 6,000.00 * (12 / 12) = 6,000.00
(4) On the depreciation end fiscal year, the fiscal year charge is equal to the net value.
Distribution of the 2010 fiscal year charge on periods:
Month | Reference | Net value | Periodic charge | Depreciation total |
03/2010 | (1) 4,750.00 | 9,500.00 | (2) 395.83 | 395.83 |
04/2010 | 6,000.00 | 11,604.17 | (3) 500.00 | 895.33 |
05/2010 | 6,000.00 | 11,104.17 | (4) 500.00 | 1,395.83 |
06/2010 | 6,000.00 | 10,604.17 | 500.00 | 1,895.33 |
07/2010 | 6,000.00 | 10,104.17 | 500.00 | 2,395.33 |
08/2010 | 6,000.00 | 9,604.17 | 500.00 | 2,895.33 |
09/2010 | 6,000.00 | 9,104.17 | 500.00 | 3,395.33 |
10/2010 | 6,000.00 | 8,604.17 | 500.00 | 3,895.33 |
11/2010 | 6,000.00 | 8,104.17 | (5) 500.00 | 4,395.33 |
12/2010 | 6,000.00 | 7,604.17 | (6) 500.00 | 4,895.33 |
(1) 9,500.00 * 0.5 * 1.00 = 4,750.00
(2) (4,750.00 * 1 / 12) -0 = - 395.83
(3) (6,000.00 * 1 / 12) - (395.83 - 395.83) = 500.00
(4) (6,000.00 * 2 / 12) - (895.83 - 395.83) = 500.00
...
(5) (6,000.00 * 8 / 12) - (3,895.83 - 395.83) = 500.00
(6) (6,000.00 * 9 / 12) - (4,935.83 - 395.83) = 500.00
Distribution of the 2012 fiscal year charge on periods:
Month | Reference | Net | Periodic charge | Depreciation total |
01/2012 | (1) 6,000.00 | 1,104.17 | (2) 500.00 | 500.00 |
02/2012 | 6,000.00 | 395.84 | 500.00 | 1,000.00 |
03/2012 | 6,000.00 | 0.00 | (3) 104.17 | 1,104.17 |
04/2012 | 6,000.00 | 0.00 | 0.00 | 1,104.17 |
(1) 12,000.00 * 0.5 * 1.00 = 6,000.00
(2) (6,000.00 * 1 / 12) -0 = - 500.00
(3) On the last period, the periodic depreciation charge equals the net value.
Month | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 |
Active | x | x | x | x | x |
|
|
|
| x | x | x |
Depreciation end date:
Before closing of period 3. Modernization on the 01/03/2010 will be applied on period 4.
After closing of period 3. Modernization on the 01/03/2010 is applied on period 4.
Distribution of the depreciation on fiscal years:
Fiscal year | Reference | Net value | Annual depreciation charge | Depreciation total |
2010 | (1) 6,000.00 | 12,000.00 | (2) 2,895.83 | 2,895.83 |
2011 | 6,000.00 | 9,104.17 | (3) 4,000.00 | 6,895.83 |
2012 | 6,000.00 | 5,104.17 | 4,000.00 | 10,895.83 |
2013 | 6,000.00 | 1,104.17 | (4) 1,104.17 | 12,000.00 |
2014 | 6,000.00 | 0.00 | 0.00 | 12,000.00 |
(1) 12,000.00 * 0.5 * 1.00 = 6,000.00
(2) 6,000.00 * (5 / 12) + 395.83 = 2,895.83
(3) 6,000.00 * (8 / 12) = 4,000.00
(4) On the depreciation end fiscal year, the fiscal year charge is equal to the net value.
Distribution of the 2010 fiscal year charge on periods:
Month | Active | Reference | Net value | Periodic charge | Depreciation total |
03/2010 | 1/12 | (1) 4,750.00 | 9,500.00 | (2) 395.83 | 395.83 |
04/2010 | 1/12 | 6,000.00 | 11,604.17 | (3) 500.00 | 895.33 |
05/2010 | 2/12 | 6,000.00 | 11,104.17 | (4) 500.00 | 1,395.83 |
06/2010 | 2 | 6,000.00 | 10,604.17 | 0.00 | 1,395.33 |
07/2010 | 2 | 6,000.00 | 10,604.17 | 0.00 | 1,395.33 |
08/2010 | 2 | 6,000.00 | 10,604.17 | 0.00 | 1,395.33 |
09/2010 | 2 | 6,000.00 | 10,604.17 | 0.00 | 1,395.33 |
10/2010 | 3/12 | 6,000.00 | 10,604.17 | 500.00 | 1,895.33 |
11/2010 | 4/12 | 6,000.00 | 10,104.17 | (5) 500.00 | 2,395.33 |
12/2010 | 5/12 | 6,000.00 | 9,604.17 | (6) 500.00 | 2,895.33 |
(1) 9,500.00 * 0.5 * 1.00 = 4,750.00
(2) (4,750.00 * 1 / 12) -0 = - 395.83
(3) (6,000.00 * 1 / 12) - (395.83 - 395.83) = 500.00
(4) (6,000.00 * 2 / 12) - (895.83 - 395.83) = 500.00
...
(5) (6,000.00 * 4 / 12) - (1,895.83 - 395.83 ) = 500.00
(6) (6,000.00 * 5 / 12) - (2,935.83 - 395.83) = 500.00
Distribution of the 2013 fiscal year charge on periods:
Month | Reference | Net | Periodic charge | Depreciation total |
01/2013 | (1) 6,000.00 | 1,104.17 | (2) 500.00 | 500.00 |
02/2013 | 6,000.00 | 395.84 | 500.00 | 1,000.00 |
03/2013 | 6,000.00 | 0.00 | (3) 104.17 | 1,104.17 |
04/2013 | 6,000.00 | 0.00 | 0.00 | 1,104.17 |
(1) 12,000.00 * 0.5 * 1.00 = 6,000.00
(2) (6,000.00 * 1 / 12) -0 = - 500.00
(3) On the last period, the periodic depreciation charge equals the net value.
Month | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 |
Active | x | x | x | x | x |
|
|
|
| x | x | x |
Depreciation end date:
Before closing period 3.Modernization on the 01/03/2010 will be applied on period 4.
After closing of period 3. Modernization on the 01/03/2010 is applied on period 4.
Distribution of the depreciation on fiscal years:
Fiscal year | Reference | Net value | Annual depreciation charge | Depreciation total |
2010 | (1) 6,000.00 | 12,000.00 | (2) 4,343.75 | 4,343.75 |
2011 | 6,000.00 | 7,656.25 | (3) 6,000.00 | 10,343.75 |
2012 | 6,000.00 | 1,656.25 | (4) 1,656.25 | 12,000.00 |
2013 | 6,000.00 | 0.00 | 0.00 | 12,000.00 |
(1) 12,000.00 * 0.5 * 1.00 = 4,750.00
(2) 6,000.00 * (5 / 8) + 593.75 = 4,343.75
(3) 6,000.00 * (8 / 8) = 6,000.00
(4) On the end-depreciation FY, the FY depreciation charge is equal to the net value
Distribution of the 2010 fiscal year charge on periods:
Month | Active | Reference | Net value | Periodic charge | Depreciation total |
03/2010 | 1/8 | (1) 4,750.00 | 9,500.00 | (2) 593.75 | 593.75 |
04/2010 | 1/8 | 6,000.00 | 11,604.17 | (3) 750.00 | 1,343.75 |
05/2010 | 2/8 | 6,000.00 | 11,104.17 | (4) 750.00 | 2,093.75 |
06/2010 | 3 | 6,000.00 | 10,604.17 | 0.00 | 2,093.75 |
07/2010 | 3 | 6,000.00 | 10,604.17 | 0.00 | 2,093.75 |
08/2010 | 3 | 6,000.00 | 10,604.17 | 0.00 | 2,093.75 |
09/2010 | 3 | 6,000.00 | 10,604.17 | 0.00 | 2,093.75 |
10/2010 | 3/8 | 6,000.00 | 10,604.17 | 750.00 | 2,843.75 |
11/2010 | 4/8 | 6,000.00 | 10,104.17 | (5) 750.00 | 3,593.75 |
12/2010 | 5/8 | 6,000.00 | 9,604.17 | (6) 750.00 | 4,343.75 |
(1) 9,500.00 * 0.5 * 1.00 = 4,750.00
(2) (4,750.00 * 1 / 8) -0 = - 593.75
(3) (6,000.00 * 1 / 8) - ( 593.75 - 593.75 ) = 750.00
(4) (6,000.00 * 2 / 8) - (1,343.75 - 593.75) = 750.00
...
(5) (6,000.00 * 4 / 8) - (2,843.75 - 593.75) = 750.00
(6) (6,000.00 * 5 / 8) - (3 5938,75 - 593.75 ) = 750.00
Distribution of the 2012 fiscal year charge on periods:
Month | Reference | Net | Periodic charge | Depreciation total |
01/2012 | (1) 6,000.00 | 1,656.25 | (2) 750.00 | 750.00 |
02/2012 | 6,000.00 | 593.75 | 750.00 | 1,500.00 |
03/2012 | 6,000.00 | 156.25 | (3) 156.25 | 1,656.25 |
04/2012 | 6,000.00 | 0.00 | 0.00 | 1,656.25 |
(1) 12,000.00 * 0.5 * 1.00 = 6,000.00
(2) (6,000.00 * 1 / 8) -0 = - 750.00
(3) On the last period, the periodic depreciation charge equals the net value.
This depreciation method is used in Poland.
When the acquisition date of the asset is prior to the current fiscal year, it is not possible to re-calculate the depreciation total of the previous closed fiscal years. The depreciation total must always be specified by entry (or import) during the asset creation.
It is equal to the first day of the next month specified in the depreciation start date, except when the depreciation start date corresponds to the first day of a month, in which case the depreciation will start to that date.
Examples:
Depreciation start date | Start point |
01/01/2010 | 01/01/2010 |
15/01/2010 | 01/02/2010 |
The duration can be entered by the user.
It must be specified in years and year thousandths, or in number of months (by right-click option).
Example : 6,666 or 6,667 for a duration of 6 years 2/3.
The entered duration must correspond to an integer number of months. Otherwise, the decimal part of the duration is corrected according to the table below.
The Duration in months right click option, available in the Duration field, makes it possible to enter the duration directly in months. This duration is then automatically converted into years and year thousandths.
Month | Start range | End range | Correction |
0 | 0 | 0.041 | 0 |
1 | 0.042 | 0.125 | 0.083 |
2 | 0.126 | 0.208 | 0.167 |
3 | 0.209 | 0.291 | 0.25 |
4 | 0.292 | 0.375 | 0.333 |
5 | 0.376 | 0.458 | 0.417 |
6 | 0.459 | 0.541 | 0.50 |
7 | 0.542 | 0.625 | 0.583 |
8 | 0.626 | 0.708 | 0.667 |
9 | 0.709 | 0.791 | 0.75 |
10 | 0.792 | 0.875 | 0.833 |
11 | 0.876 | 0.958 | 0.917 |
12 | 0.959 | 1.041 | 1 |
The user can also enter the rate. In this case, the rate comes before the entered duration is terms of priority.
The depreciation rate can be entered by the user in the form of a coefficient with a 6-decimal precision.
Example : 0.333333
It is possible to enter either the rate, the duration, or both.
When entered, the rate is forced and comes before the duration.
This acceleration coefficient, which part of the depreciation rate calculation, can be entered by the user or defined by associations (especially if this mode is also defined by associations). It can be modified by action Method change.
When its value is superior to 1, this coefficient increases the depreciation.
When its value is less than 1, this coefficient decreases the depreciation.
It is never determined.
In most cases, time is expressed in months.
A prorata temporis applies in the following cases:
A fiscal year must always correspond to a calendar year and be broken down into 12 periods of 1 month.
Linear
Digressive
This principle is based on the definition of annual seasonality plans with months declared as active or inactive.
The reference of a seasonality plan must be specified for each asset the seasonality applies to.
It is possible for each depreciation plan, based on the MD mode, to specify if the seasonality should or should not be applied.
A financial asset can be subject to a modernization (by right-clicking on the table Depreciation of the management function of Financial assets) on the current period. The modernization action is always carried out on the current period but its implementation date may be located on a closed period of the current fiscal year (in this case, the modernization is retro-active).
It can also be located on the current period, on the next period or on the first period of the next financial year, according to the depreciation plan concerned (accounting or fiscal), to the value of parameter MDRCURPER - Current period Modernization (chapter AAS, group CLC), and to the fiscal year during which the modernization occurred.
The different cases are specified in the tables below.
Notes: :
Case 1
|
| 1 fiscal year | Retro-active |
Depreciation plan | Parameter MDRCURPER | Modernization implementation | |
Accounting | YES | Current period | Current period |
NO | Next Period or | Current period | |
Fiscal plan |
| Next Period | Current period |
Case 2
|
| Fiscal years on which | Retro-active |
Depreciation plan | Parameter MDRCURPER | Modernization implementation | |
Accounting | YES | Current period | Current period |
NO | Next FY | Next FY | |
Fiscal plan |
| Next Period | Next FY |
Case 3
|
| Fiscal years on | Retro-active |
Depreciation plan | Parameter MDRCURPER | Modernization implementation | |
Accounting | YES | Current period | Current period |
NO | Next Period | Current period | |
Fiscal plan |
| Next Period | Current period |
Case 4
|
| Asset totally | Retro-active |
Depreciation plan | Parameter MDRCURPER | Modernization implementation | |
Accounting | YES | Current period | Current period |
NO | Next Period or | Current period | |
Fiscal plan |
| Next Period or | Current period |
Important Notes:
The FY charge is equal to:
Net Depreciation Value * Rate * Acceleration coefficient
Number of active months for depreciation (1) / Number of active months of the Fiscal year
[Max (Depreciation start date, Fiscal year start date, Modernization start date), Min (Fiscal year end date, disposal date)]
Notes: :
- Net depreciable value = Net value – Residual value
The FY depreciation charge is distributed over the periods. This distribution is applied according to the following rule:
Period charge = Reference annual charge
*( Σ p1 to pc (Number of active days for depreciation in the period )
/ Number of months in the fiscal year
- Depreciation totals of previous periods of the FY (2)
p1 to pc = from the 1st active period for depreciation in the fiscal year (1), to the current period included.
(1) The first active period for depreciation corresponds to the next period having the greater date:
- Depreciation start date
- Fiscal year start date
- Modernization date
(2) In case of modernization, the FY depreciation total of periods previous to the modernization are reduced to the depreciation total before the the current period.
The depreciation of the last period equals the net value.
For this depreciation method, the period weight is not taken into account.
Distribution of the depreciation on fiscal years:
Fiscal year | Reference | Net value | Annual depreciation charge | Depreciation total |
2010 | (1) 1,979.17 | 9,500.00 | (3) 5,937.50 | 5,937.50 |
2011 | (2) 2,375.00 | 3,562.50 | (4) 2,671.88 | 8,609.38 |
2012 | 2,375.00 | 890.62 | (5) 890.62 | 9,500.00 |
2013 | 2,375.00 | 0.00 | 0.00 | 9,500.00 |
(1) (9,500.00 * 0.25 ) (10 / 12) = 1,979.17
(2) (9,500.00 * 0.25 ) = 2,375.00
(3) 9,500.00 * 0.25 * 3 * (10 / 12) = 5,937.50 > 1,979.17
(4) 3,562.50 * 0.25 * 3 * (12 / 12) = 2,671.88 > 2,375.00
(5) 890.62 * 0.25 * 3 * (12/12) = 667.97 < 2,375.00 . The net value is less than 2,375.00: on the depreciation-end FY, the FY depreciation charge is equal to the net value.
Distribution of the 2010 fiscal year charge on periods:
Month | Reference | Net value | Depreciation charge | Total |
03/2010 | (1) 1,979.17 | 9,500.00 | (2) 593.75 | 593.75 |
04/2010 | 2,375.00 | 8,906.25 | (3) 593.75 | 1,187.50 |
05/2010 | 2,375.00 | 8,312.50 | (4) 593.75 | 1,781.25 |
06/2010 | 2,375.00 | 7,718.75 | 593.75 | 2,375.00 |
07/2010 | 2,375.00 | 7,125.00 | 593.75 | 2,968.75 |
08/2010 | 2,375.00 | 6,531.25 | 593.75 | 3,562.50 |
09/2010 | 2,375.00 | 5,937.50 | 593.75 | 4,156.25 |
10/2010 | 2,375.00 | 5,343.75 | 593.75 | 4,750.00 |
11/2010 | 2,375.00 | 4,750.00 | (5) 593.75 | 5,343.75 |
12/2010 | 2,375.00 | 4,156.25 | (6) 593.75 | 5,937.50 |
(1) (9,500.00 * 0.25 ) (10 * 12) = 1,979.17
(2) (5,937.50 * 1 / 10) - 0 = 593.75
(3) (5,937.50 * 2 / 10) - 593.75 = 593.75
(4) (5,937.50 * 3 / 10) - 1,187.50 = 593.75
...
(5) (5,937.50 * 8 / 10) - 4,750.00 = 593.75
(6) (5,937.50 * 10 / 10) - 5,343.75 = 593.75
Distribution of the 2012 fiscal year charge on periods:
Month | Reference | Net value | Depreciation charge | Total |
01/2012 | (1) 2,375.00 | 890.62 | (2) 197.92 | 197.92 |
02/2012 | 2,375.00 | 692.70 | (3) 197.91 | 395.83 |
03/2012 | 2,375.00 | 494.79 | 197.92 | 593.75 |
04/2012 | 2,375.00 | 296.87 | 197.92 | 791.67 |
05/2012 | 2,375.00 | 98.95 | (4) 98.95 | 890.62 |
06/2012 | 2,375.00 | 0.00 | 0.00 | 890.62 |
(1) (9,500.00 * 0.25 ) = 2,375.00
(2) (2,375.00 * 1 / 12) -0 = - 197.92
(3) On the last period, the periodic depreciation equals the net value. 98.95
Distribution of the depreciation on fiscal years:
Fiscal year | Reference | Net value | Annual depreciation charge | Depreciation total |
2010 | (1) 3,000.00 | 12,000.00 | (2) 7,343.75 | 7,343.75 |
2011 | 3,000.00 | 4,656.25 | (3) 3,492.19 | 10,835.94 |
2012 | 3,000.00 | 1,164.06 | (4) 1,164.06 | 12,000.00 |
2013 | 3,000.00 | 0.00 | 0.00 | 12,000.00 |
(1) (12,000.00 * 0.25 ) = 3,000.00
(2) 12,000.00 * 0.75 * (9 / 12) + 593.75 = 7,343.75
(3) 4,656.25 * 0.75 * (12 / 12) = 3,492.19
(4) 1,164.06 * 0.75 * (12/12) = 873.06 < 3,000.00 . The net value is less than 3,000.00: on the depreciation-end FY, the FY depreciation charge is equal to the net value.
Distribution of the 2010 fiscal year charge on periods:
Month | Reference | Net value | Periodic charge | Depreciation total |
03/2010 | (1) 1,979.17 | 9,500.00 | (3) 593.75 | 593.75 |
04/2010 | (2) 3,000.00 | 11,406.25 | (4) 750.00 | 1,343.75 |
05/2010 | 3,000.00 | 10,656.25 | (5) 750.00 | 2,093.75 |
06/2010 | 3,000.00 | 9,906.25 | 750.00 | 2,843.75 |
07/2010 | 3,000.00 | 9,156.25 | 750.00 | 3,593.75 |
08/2010 | 3,000.00 | 8,406.25 | 750.00 | 4,343.75 |
09/2010 | 3,000.00 | 7,656.25 | 750.00 | 5,093.75 |
10/2010 | 3,000.00 | 6,906.25 | 750.00 | 5,843.75 |
11/2010 | 3,000.00 | 6,156.25 | (6) 750.00 | 6,593.75 |
12/2010 | 3,000.00 | 5,406.25 | (7) 750.00 | 7,343.75 |
(1) (9,500.00 * 0.25 * 10/12) = 1,979.17
(2) (12,000.00 * 0.25 * 12 / 12) = 3,000.00
(3) (5,937.50 * 1 / 10) - 0 = 593.75
(4) ((7,343.75 - 593.75 ) * 1 / 9) - ( 593.75 - 593.75 ) = 750.00
(5) ((7,343.75 - 593.75 ) * 2 / 9) - ( 1,343.75 - 593.75 ) = 750.00
...
(6) ((7,343.75 - 593.75 ) * 8 / 9) - ( 5,843.75 - 593.75 ) = 750.00
(7) ((7,343.75 - 593.75 ) * 9 / 9) - ( 6,593.75 - 593.75 ) = 750.00
Distribution of the 2012 fiscal year charge on periods:
Month | Reference | Net | Periodic depreciation charge | Depreciation total |
01/2012 | (1) 3,000.00 | 1,164.06 | (2) 250.00 | 250.00 |
02/2012 | 3,000.00 | 914.06 | (3) 250.00 | 500.00 |
03/2012 | 3,000.00 | 664.06 | 250.00 | 750.00 |
04/2012 | 3,000.00 | 414.06 | 250.00 | 1,000.00 |
05/2012 | 3,000.00 | 164.06 | 164.06 | 1,164.06 |
06/2012 | 3,000.00 | 0.00 | 0.00 | 1,164.06 |
(1) (12,000.00 * 0.25 * 12 / 12) = 3,000.00
(2) (3,000.00 * 1 / 12) -0 = - 250.00
(3) (3,000.00 * 2 / 12) - 250.00 = 250.00
(4) On the last period, the net value is inferior to the periodic depreciation charge: this charge is then equal to the net value: 164.06