(FRA) Derogatory depreciation
Geldt voor: Microsoft Dynamics AX 2012 R3, Microsoft Dynamics AX 2012 R2, Microsoft Dynamics AX 2012 Feature Pack, Microsoft Dynamics AX 2012
Derogatory depreciation is an additional depreciation amount that is calculated from the difference between the tax value model depreciation amount and the accounting value model depreciation amount during the life of the fixed asset. If the amount is positive, the transaction type is Negatieve verlaging. If the amount is negative, the transaction type is Negatieve verhoging.
For example, a EUR 1,000 fixed asset is depreciated in accounting for five years and in tax for three years. In this example, the accounting depreciation for the first year is EUR 200 (1000/5), and the extra tax amount is EUR 133.33 (1000/3 – 1000/5, or 333.33 -200.00).
The accounting and tax books can use the same depreciation profile, or they can use different depreciation profiles. For example, the accounting book may use a straight line profile, whereas the tax book can use a reducing balance profile. For more information about depreciation profiles, see Afschrijvingsprofielen instellen.
To use derogatory depreciation, the value models must meet the following requirements:
You clear the Negatieve nettoboekwaarde toestaan check box in the Waardemodellen form for both the accounting and tax value models.
You select the same calendar for fixed assets in the Waardemodellen form for both the accounting and tax value models.
If the depreciation method for the depreciation profile is Degressief, you select the Volledige afschrijving check box for the tax value model in the Afschrijvingsprofielen form.
The depreciation profiles that are selected for both the accounting and tax value models have the same depreciation year and period frequency.
The placed-in-service date for both the accounting and tax value models are the same as soon as the value models are assigned to an asset.
Zie ook
Afschrijvingsprofielen (formulier)