(FRA) Derogatory depreciation
应用于: 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 贬损减少. If the amount is negative, the transaction type is 贬损增加.
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 设置折旧模板.
To use derogatory depreciation, the value models must meet the following requirements:
You clear the 允许负帐面净值 check box in the 价值模型 form for both the accounting and tax value models.
You select the same calendar for fixed assets in the 价值模型 form for both the accounting and tax value models.
If the depreciation method for the depreciation profile is 余额递减法, you select the 完全折旧 check box for the tax value model in the 折旧模板 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.