Index

F  G  I  J  K  L  S 

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F

France

Calculate derogatory depreciation, 2.3

Formulas

First and Subsequent Years, 2.1.2

First Record, 2.1.3.2, 2.2.3.2

First Year Depreciation, 2.2.2

Last Year, 2.1.2

Last Year Minus One, 2.1.2

Remaining Days, 2.2.2

Second Record, 2.1.3.2, 2.2.3.2

Third Record, 2.1.3.2, 2.2.3.2

Years 2 through 5, 2.2.2

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G

Germany

Formulas

Cost Less Salvage, 3.2.1

First Record, 3.1.3.2, 3.3.3.2

ITC Amount A, 3.3.2

ITC Amount B, 3.3.2

Lower Limit 1000, 3.2.1

Second Record, 3.1.3.2, 3.3.3.2

Third Record, 3.1.3.2

Upper Limit 2500, 3.2.1

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I

Italy

Formulas

First Record, 4.1.3.2

Second Record, 4.1.3.2

Third Record, 4.1.3.2

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J

Japan

Formulas

Basis, 7.1.2

Beyond Asset Life, 7.1.2

Final Year, 7.2.2, 7.3.2, 7.4.2, 7.5.2, 7.6.2, 7.7.2

First and Subsequent Years, 7.2.2, 7.3.2, 7.6.2, 7.7.2

First Record, 7.2.3.2, 7.3.3.2, 7.4.3.2, 7.5.3.2, 7.6.3.2, 7.7.3.2

First to Final Year, 7.1.2

First Year, 7.4.2, 7.5.2

Salvage Amount, 7.1.2

Second and Subsequent Years, 7.4.2, 7.5.2

Second Record, 7.2.3.2, 7.3.3.2, 7.4.3.2, 7.5.3.2, 7.6.3.2, 7.7.3.2

Third Record, 7.4.3.2, 7.5.3.2

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K

Korea

Formulas

Basis Pre 95, 8.5.2

First Record, 8.2.2.2, 8.3.2.2, 8.4.3.2, 8.5.3.2, 8.6.2.2, 8.7.3.2, 8.8.2.2, 8.9.2.2, 8.10.3.2, 8.11.3.2, 8.12.2.2, 8.13.2.2

Pre 95 Depreciation After Life, 8.5.2

Pre 95 Straight Line, 8.5.2, 8.5.2

Second Record, 8.2.2.2, 8.3.2.2, 8.4.3.2, 8.5.3.2, 8.6.2.2, 8.7.3.2, 8.8.2.2, 8.9.2.2, 8.10.3.2, 8.11.3.2, 8.12.2.2, 8.13.2.2

Third Record, 8.4.3.2, 8.5.3.2, 8.6.2.2, 8.7.3.2, 8.10.3.2, 8.11.3.2, 8.12.2.2, 8.13.2.2

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L

Life Year 1, 2.2.3.2, 7.4.3.2, 7.5.3.2, 8.12.2.2, 8.13.2.2

Life Year 2, 7.4.3.2, 7.5.3.2

Life Year 3, 2.1.3.2, 7.2.3.2, 7.3.3.2, 7.4.3.2, 7.5.3.2, 7.6.3.2, 7.7.3.2

Life Year 4, 2.1.3.2, 8.6.2.2, 8.7.3.2

Life Year 5, 3.3.3.2

Life Year 6, 2.2.3.2

Life Year 7, 5.1.3.2

Life Years 1 and 2, 2.1.3.2

Life Years 1 through 2, 7.2.3.2, 7.3.3.2, 7.6.3.2, 7.7.3.2, 8.11.3.2, 8.11.3.2

Life Years 1 through 3, 4.1.3.2, 4.1.3.2, 8.2.2.2, 8.3.2.2, 8.6.2.2, 8.7.3.2, 8.10.3.2, 8.10.3.2

Life Years 1 through 4, 8.4.3.2, 8.5.3.2

Life Years 1 through 5, 3.1.3.2, 3.3.3.2, 8.8.2.2, 8.9.2.2

Life Years 1 through 6, 5.1.3.2

Life Years 14 through 30, 3.1.3.2

Life Years 2 through 4, 8.12.2.2, 8.13.2.2

Life Years 2 through 5, 2.2.3.2

Life Years 3 through 999, 8.11.3.2

Life Years 4 through 99, 4.1.3.2

Life Years 4 through 999, 8.2.2.2, 8.3.2.2, 8.10.3.2

Life Years 5 through 8, 8.4.3.2, 8.5.3.2

Life Years 5 through 999, 8.6.2.2, 8.7.3.2, 8.12.2.2, 8.13.2.2

Life Years 6 through 13, 3.1.3.2

Life Years 6 through 999, 8.8.2.2, 8.9.2.2

Life Years 9 through 999, 8.4.3.2, 8.5.3.2

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S

Spain

Formulas

First and Subsequent Years, 5.1.2

First Record, 5.1.3.2

Last Year, 5.1.2

Second Record, 5.1.3.2