Register depreciation calculation

Depreciation methods such as the fixed rate method and the Fixed installment method are set up, and Depreciation calculation patterns are registered in [Register depreciation calculation].
→ To Operation Procedure

Screen Transition

[Fixed Assets Module]
  ↓
[Register]
  ↓
[Register depreciation calculation]
  ↓
[Register depreciation calculation] screen - Details tab
[Register depreciation calculation] screen - Depreciation rate setup tab

Item Setup

List (on the left side of the screen)

A list of patterns of Depreciation calculation registered is displayed.

• Code
• Name

[Details] tab

• Code
• Active
• Term of validity
• Name 1, 2
• Searching
• Extension flag
• Depreciation method set
  Select a depreciation method.  Options include: "Fixed rate method," "Fixed installment method," "Other errors," "Modified accelerated depreciation method" and "Production proportion method."
• Last year of depreciation
  Select "(Blank)," "Annual pro rata" or "Term pro rata."
• Formula
  Enter a Formula.  The formula "B*C" is displayed by default if "Fixed rate method" is setup in "Depreciation method set," the formula "(A-D)*C" if "Fixed installment method" is setup and the formula "(A-D)/I*J" if "Production proportion method" is selected, which can be changed.
  If "Modified accelerated depreciation method" is selected, the Formula field and the symbol for calculation frame are hidden.
  Characters that can be used for a formula include numbers, symbols "(", ")","+","-","*","/" and alphabets A through L.  The meaning of each alphabet is shown below.

1. Acquisition value
2. Opening book value
3. Depreciation rate
4. Remaining value
5. Durable years
6. Reduction Amt
7. Flexible Amt 1 (detail)
8. Flexible Amt 2 (detail)
9. Estimated production Qty
10. Production Qty
11. Production proportion method
12. Remaining asset life at change

• Depreciation method
  Displayed only if "Modified accelerated depreciation method" is selected in the Depreciation method set.
  Can be selected from "SL Method", "150% DB Method" and "200% DB Method".

Depreciation method	Formula
SL Method	Depreciation rate = 1/Remaining asset life Depreciation = Opening book value × Depreciation rate
150% DB Method	α=1.5 / Durable years with β=1 / Remaining asset life, and applies Depreciation rate α to a year of α≥β and Depreciation rate β to a year of α<β. Depreciation = Opening book value × Depreciation rate In the final Year, depreciation should be the Opening book value.
200% DB Method	α=2 / Durable years with β=1 / Remaining asset life, and applies Depreciation rate α to a year of α≥β and Depreciation rate β to a year of α<β. Depreciation = Opening book value × Depreciation rate In the final year, depreciation should be the Opening book value.

[Increase depreciation setup]

Increase depreciation is a system to increase the depreciation rate according to the "Excess use time" that exceeds the ordinary use time on the corporate tax.

Not displayed if "Modified accelerated depreciation method" is selected in "Depreciation method set."

• Increase depreciation
  Check the check box to carry out Increase depreciation.
• Increase depreciation rate
  Can be entered only if the "Increase depreciation" check box is ON.

[SP depreciation setup]

SP depreciation is a system for a corporation that meets a certain requirement to depreciate with a different limit from ordinary depreciation.
Not displayed if "Modified accelerated depreciation method" is selected in "Depreciation method set."

• SP discount type
  Select "(Blank)," "Temporary depreciation" or "Extra depreciation."  If "Temporary depreciation" or "Extra depreciation" is selected, enter later setup items.
• SP discount depreciation rate
  Not displayed if "(Blank)" is selected in "SP discount type."
• SP discount remaining months
  Not displayed if "(Blank)" is selected in "SP discount type."
• Clause
  Enter the clause in which the SP depreciation specified is set,
  Not displayed if "(Blank)" is selected in "SP discount type."
• SP depreciation reserves
  Not displayed if "(Blank)" is selected in "SP discount type."

[Depreciation rate setup] tab

Not displayed if "Modified accelerated depreciation method" is selected in "Depreciation method set."

• Durable years
  From 1 Year to 100 Years are displayed by default.
• Depreciation rate
  Enter a Depreciation rate based on the Durable years.

[Buttons]

• Name1/2
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