This amount is calculated as follows:
(End of fiscal year replacement value – Depreciation basis of the plan managing the industrial depreciation (1) ) – Sum of the account provisions at the end of the previous fiscal year.
(1) If the contribution origin of the asset is the Licensor, the calculation is carried out with a depreciation basis value of the plan managing the industrial depreciation considered as null. These provisions are calculated for up to the calculation horizon defined by the number of fiscal years specified in the Context setup.