Field help (DFDCOD)

This field can be only entered if a Deferred depreciation type is specified.
If the Deferred depreciation type is set to:

• Loss-making deferred depreciation or Profit-making deferred depreciation, the rule can be: either Percentage (to be entered in the next column), or No derogatory deferred depreciation.
• Deferred depreciation reversal, the rule can be: either Percentage (to be entered in the next column), or Reversal on residual duration.

For Spanish legislation companies, when the value of the deferred type is: “2013 2014 deferred”, the deferred rule cannot be entered and automatically takes the following value: “Percentage”.