Version 2008 - ABAS Software AG

The following calculation types for the creation of depreciation processes
are available:
• Immediate write-off
• Net book value over remaining useful life
• Depreciation rate of the acquisition value
• Depreciation rate of the net book value
• Acquisition value over useful life of the fixed asset
• Acquisition value over remaining life of the fixed asset
• Net book value over useful life of the fixed asset
In the main set of books any number of depreciation schedules can be
defined both for the tax-related and the imputed depreciation model of
each fixed asset via the free depreciation calculation.
In the method of depreciation it can be specified if a reduced assessment
basis (acquisition costs minus memo value) is to be used for depreciation.
Furthermore, if a declining-balance method of depreciation is used, it is
possible to specify an upper limit to show by how much the decliningbalance
depreciation value can exceed the straight-line depreciation
value.
Depreciation of low-value assets according to the "pool
procedure"
According to the German corporate tax reform, from 1 st January 2008
on, the so-called "pool procedure" has been introduced which regulates
the administration and depreciation of relevant low-value assets. It is
user-friendly due to its easy handling.
Depreciation suggestion
Using the depreciation suggestion you can automatically create
depreciation suggestions for your fixed assets. Depreciations can be
carried out via fixed assets, asset groups, balance sheet accounts or cost
centers. When the depreciation suggestions have been checked and
posted, the generated financial entries can be verified immediately.
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2008
2008