To define the depreciation methods for Japan, this chapter contains these topics:
Section 7.5, "Tokubetsu-Shokyaku (Double Declining Balance),"
Section 7.7, "Warimashi-Shokyaku (Double Declining Balance)."
Defining this depreciation method includes the following tasks:
Adding a user defined code
Setting up depreciation formulas
Setting up the depreciation method
On General User Defined Codes for Depreciation Method (12/DM), create code SV for Salvage Value.
Figure 7-1 General User Defined Codes screen (SV)
Complete the following fields with the values indicated below:
Field | Value |
---|---|
Code | SV |
Description | Salvage Value |
Special Handling Code | 1 |
Hard Coded | N |
On Depreciation Formula Revision, define the following formulas:
Basis
Salvage amount
First to final year
Beyond asset life
Figure 7-2 Depreciation Formula Revision screen (Basis)
Complete the following fields with the values indicated below:
Field | Value |
---|---|
Formula ID | B01 |
Description | Basis |
Formula | 01-07 |
Figure 7-3 Depreciation Formula Revision screen (Salvage Amount)
Complete the following fields with the values indicated below:
Field | Value |
---|---|
Formula ID | S01 |
Description | Salvage Amount |
Formula | 01*12 |
Multiplier/Constant | .100000 |
Figure 7-4 Depreciation Formula Revision screen (First to Final Year)
Complete the following fields with the values indicated below:
Field | Value |
---|---|
Formula ID | A11 |
Description | 1st to Final Year |
Formula | 10/03*49 |
Figure 7-5 Depreciation Formula Revision screen (Beyond Asset Life)
Complete the following fields with the values indicated below:
Field | Value |
---|---|
Formula ID | A12 |
Description | Beyond asset life |
Formula | 07*12 |
Multiplier/Constant | .500000 |
On Depreciation Rule Revisions, set up the depreciation method.
Setting up the depreciation method includes the following tasks:
Setting up reference information and conventions
Attaching the formulas to depreciation method SV
Figure 7-6 Depreciation Rule Revisions screen (Reference)
Complete the following fields with the values indicated below:
Field | Value |
---|---|
Depreciation Method | SV |
Rule Description | Japan - Salvage Value |
Life (Periods) | 36 |
Initial Term Apport | A |
Compute Direction | C |
In Service From/Thru | 01.01.00 / 01.31.03 |
Allow Over Depreciation | 2 |
Attach the following formula to the depreciation method:
Figure 7-7 Depreciation Rule Revisions screen (Method SV)
Complete the following fields with the values indicated below:
Field | Value |
---|---|
Life Yr Frm | 1 |
Life Yr Thr | 3 |
Depreciation | A11 |
Basis | B01 |
SC (Secondary Percentage Confirmation) | 1 |
Salvage Value | S01 |
Defining this depreciation method includes the following tasks:
Adding a user defined code
Setting up depreciation formulas
Setting up the depreciation method
On General User Defined Codes for Depreciation Method (12/DM), create code Z1 for Zoka-Shokyaku, Straight Line.
Figure 7-8 General User Defined Codes screen (Z1)
Complete the following fields with the values indicated below:
Field | Value |
---|---|
Code | Z1 |
Description | Zoka-Shokyaku, Straight Line |
Special Handling Code | 1 |
Hard Coded | N |
On Depreciation Formula Revision, define the following formulas:
First and subsequent years depreciation
Final year depreciation
First and Subsequent Years Depreciation
Figure 7-9 Depreciation Formula Revision screen (First and Subsequent Years)
Complete the following fields with the values indicated below:
Field | Value |
---|---|
Formula ID | Z11 |
Description | Zoka-Shokyaku SL |
Formula | ((10/03)*12)*49 |
Multiplier/Constant | .330000 |
Figure 7-10 Depreciation Formula Revision screen (Final Year)
Complete the following fields with the values indicated below:
Field | Value |
---|---|
Formula ID | Z12 |
Description | Zoka-Shokyaku Final |
Formula | 10+02 |
On Depreciation Rule Revisions, set up the depreciation method.
Setting up the depreciation method includes the following tasks:
Setting up reference information and conventions
Attaching the formulas to depreciation method Z1
Figure 7-11 Depreciation Rule Revisions screen (Reference)
Complete the following fields with the values indicated below:
Field | Value |
---|---|
Depreciation Method | Z1 |
Rule Description | Zoka-Shokyaku Straight Line |
Life (Periods) | 36 |
Initial Term Apport | A |
Compute Direction | C |
In Service From/Thru | 01/01/00 / 12/31/02 |
Effective From/Thru | 01/01/00 / 12/31/02 |
Attach the following formulas to the depreciation method:
First Record: Life Years 1 through 2
Second Record: Life Year 3
First Record: Life Years 1 through 2
Figure 7-12 Depreciation Rule Revisions screen (Life Years 1 through 2)
Complete the following fields with the values indicated below:
Field | Value |
---|---|
Life Yr Frm | 1 |
Life Yr Thr | 2 |
Depreciation | Z11 |
Basis | B01 |
SC (Secondary Percentage Confirmation) | 1 |
Salvage Value | S01 |
Figure 7-13 Depreciation Rule Revisions screen (Life Year 3)
Complete the following fields with the values indicated below:
Field | Value |
---|---|
Life Yr Frm | 3 |
Life Yr Thr | 3 |
Depreciation | Z12 |
Basis | B01 |
SC (Secondary Percentage Confirmation) | 1 |
Salvage Value | S01 |
Defining this depreciation method includes the following tasks:
Adding a user defined code
Setting up depreciation formulas
Setting up the depreciation method
On General User Defined Codes for Depreciation Method (12/DM), create code Z2 for Zoka-Shokyaku, Double Declining Balance.
Figure 7-14 General User Defined Codes screen (Z2)
Complete the following fields with the values indicated below:
Field | Value |
---|---|
Code | Z2 |
Description | Zoka-Shokyaku, DDB |
Special Handling Code | 1 |
Hard Coded | N |
On Depreciation Formula Revision, define the following formulas:
First and subsequent years depreciation
Final year depreciation
First and Subsequent Years Depreciation
Figure 7-15 Depreciation Formula Revision screen (First and Subsequent Years)
Complete the following fields with the values indicated below:
Field | Value |
---|---|
Formula ID | Z21 |
Description | 1st and subsequent |
Formula | (10*11/03)*12 |
Multiplier/Constant | .330000 |
Figure 7-16 Depreciation Formula Revision screen (Final Year)
Complete the following fields with the values indicated below:
Field | Value |
---|---|
Formula ID | Z22 |
Description | Final Year |
Formula | 10+02 |
On Depreciation Rule Revisions, set up the depreciation method.
Setting up the depreciation method includes the following tasks:
Setting up reference information and conventions
Attaching the formulas to depreciation method Z2
Figure 7-17 Depreciation Rule Revisions screen (Reference)
Complete the following fields with the values indicated below:
Field | Value |
---|---|
Depreciation Method | Z2 |
Rule Description | Zoka-Shokyaku, DDB |
Life (Periods) | 36 |
Initial Term Apport | A |
Compute Direction | C |
In Service From/Thru | 01/01/00 / 12/31/03 |
Effective From/Thru | 01/01/00 / 12/31/03 |
Attach the following formulas to the depreciation method:
First Record: Life Years 1 through 2
Second Record: Life Year 3
First Record: Life Years 1 through 2
Figure 7-18 Depreciation Rule Revisions screen (Life Years 1 and 2)
Complete the following fields with the values indicated below:
Field | Value |
---|---|
Life Yr Frm | 1 |
Life Yr Thr | 2 |
Annual Multiplier | 2 |
Depreciation | Z21 |
Basis | B01 |
SC (Secondary Percentage Confirmation) | 1 |
Salvage Value | S01 |
Figure 7-19 Depreciation Rule Revisions screen (Life Year 3)
Complete the following fields with the values indicated below:
Field | Value |
---|---|
Life Yr Frm | 3 |
Life Yr Thr | 3 |
Depreciation | Z22 |
Basis | B01 |
SC (Secondary Percentage Confirmation) | 1 |
Salvage Value | S01 |
Defining this depreciation method includes the following tasks:
Adding a user defined code
Setting up depreciation formulas
Setting up the depreciation method
On General User Defined Codes for Depreciation Method (12/DM), create code T1 for Tokubetsu-Shokyaku, Straight Line.
Figure 7-20 General User Defined Codes screen (T1)
Complete the following fields with the values indicated below:
Field | Value |
---|---|
Code | T1 |
Description | Tokubetsu-Shokyaku, SL |
Special Handling Code | 1 |
Hard Coded | N |
On Depreciation Formula Revision, define the following formulas:
First year depreciation
Second and subsequent years depreciation
Final year depreciation
Figure 7-21 Depreciation Formula Revision screen (First Year)
Complete the following fields with the values indicated below:
Field | Value |
---|---|
Formula ID | T11 |
Description | 1st year depreciation |
Formula | ((10/03)+(10/03*12))*49 |
Multiplier/Constant | .330000 |
Second and Subsequent Years Depreciation
Figure 7-22 Depreciation Formula Revision screen (Second and Subsequent Years)
Complete the following fields with the values indicated below:
Field | Value |
---|---|
Formula ID | T12 |
Description | 2nd and subsequent |
Formula | (10/03)*49 |
Figure 7-23 Depreciation Formula Revision screen (Final Year)
Complete the following fields with the values indicated below:
Field | Value |
---|---|
Formula ID | T13 |
Description | Final year depreciation |
Formula | 10+02 |
On Depreciation Rule Revisions, set up the depreciation method.
Setting up the depreciation method includes the following tasks:
Setting up reference information and conventions
Attaching the formulas to depreciation method T1
Figure 7-24 Depreciation Rule Revisions screen (Reference)
Complete the following fields with the values indicated below:
Field | Value |
---|---|
Depreciation Method | T1 |
Rule Description | Tokubetsu-Shokyaku, SL |
Life (Periods) | 36 |
Initial Term Apport | A |
Compute Direction | C |
In Service From/Thru | 01/01/00 / 12/31/02 |
Effective From/Thru | 01/01/00 / 12/31/02 |
Attach the following formulas to the depreciation method:
First Record: Life Year 1
Second Record: Life Year 2
Third Record: Life Year 3
Figure 7-25 Depreciation Rule Revisions screen (Life Year 1)
Complete the following fields with the values indicated below:
Field | Value |
---|---|
Life Yr Frm | 1 |
Life Yr Thr | 1 |
Depreciation | T11 |
Basis | B01 |
SC (Secondary Percentage Confirmation) | 1 |
Salvage Value | S01 |
Figure 7-26 Depreciation Rule Revisions screen (Life Year 2)
Complete the following fields with the values indicated below:
Field | Value |
---|---|
Life Yr Frm | 2 |
Life Yr Thr | 2 |
Depreciation | T12 |
Basis | B01 |
SC (Secondary Percentage Confirmation) | 1 |
Salvage Value | S01 |
Figure 7-27 Depreciation Rule Revisions screen (Life Year 3)
Complete the following fields with the values indicated below:
Field | Value |
---|---|
Life Yr Frm | 3 |
Life Yr Thr | 3 |
Depreciation | T13 |
Basis | B01 |
SC (Secondary Percentage Confirmation) | 1 |
Salvage Value | S01 |
Defining this depreciation method includes the following tasks:
Adding a user defined code
Setting up depreciation formulas
Setting up the depreciation method
On General User Defined Codes for Depreciation Method (12/DM), create code T2 for Tokubetsu-Shokyaku, Double Declining Balance.
Figure 7-28 General User Defined Codes screen (T2)
Complete the following fields with the values indicated below:
Field | Value |
---|---|
Code | T2 |
Description | Tokubetsu-Shokyaku DDB |
Special Handling Code | 1 |
Hard Coded | N |
On Depreciation Formula Revision, define the following formulas:
First year depreciation
Second and subsequent years depreciation
Final year depreciation
Figure 7-29 Depreciation Formula Revision screen (First Year)
Complete the following fields with the values indicated below:
Field | Value |
---|---|
Formula ID | T21 |
Description | 1st year depreciation |
Formula | (10*11/03)+((10*11/03)*12) |
Multiplier/Constant | .330000 |
Second and Subsequent Years Depreciation
Figure 7-30 Depreciation Formula Revision screen (Second and Subsequent Years)
Complete the following fields with the values indicated below:
Field | Value |
---|---|
Formula ID | T22 |
Description | 2nd and subsequent |
Formula | (10*11/03) |
Figure 7-31 Depreciation Formula Revision screen (Final Year)
Complete the following fields with the values indicated below:
Field | Value |
---|---|
Formula ID | T23 |
Description | Final year |
Formula | 10+02 |
On Depreciation Rule Revisions, set up the depreciation method.
Setting up the depreciation method includes the following tasks:
Setting up reference information and conventions
Attaching the formulas to depreciation method T2
Figure 7-32 Depreciation Rule Revisions screen (Reference)
Complete the following fields with the values indicated below:
Field | Value |
---|---|
Depreciation Method | T2 |
Rule Description | Tokubetsu-Shokyaku DDB |
Life (Periods) | 36 |
Initial Term Apport | A |
Compute Direction | C |
In Service From/Thru | 01/01/00 / 12/31/02 |
Effective From/Thru | 01/01/00 / 12/31/02 |
Attach the following formulas to the depreciation method:
First Record: Life Year 1
Second Record: Life Year 2
Third Record: Life Year 3
Figure 7-33 Depreciation Rule Revisions screen (Life Year 1)
Complete the following fields with the values indicated below:
Field | Value |
---|---|
Life Yr Frm | 1 |
Life Yr Thr | 1 |
Annual Multiplier | 2 |
Depreciation | T21 |
Basis | B01 |
SC (Secondary Percentage Confirmation) | 1 |
Salvage Value | S01 |
Figure 7-34 Depreciation Rule Revisions screen (Life Year 2)
Complete the following fields with the values indicated below:
Field | Value |
---|---|
Life Yr Frm | 2 |
Life Yr Thr | 2 |
Annual Multiplier | 2.00000000 |
Depreciation | T22 |
Basis | B01 |
SC (Secondary Percentage Confirmation) | 1 |
Salvage Value | S01 |
Figure 7-35 Depreciation Rule Revisions screen (Life Year 3)
Complete the following fields with the values indicated below:
Field | Value |
---|---|
Life Yr Frm | 3 |
Life Yr Thr | 3 |
Annual Multiplier | 2.00000000 |
Depreciation | T23 |
Basis | B01 |
SC (Secondary Percentage Confirmation) | 1 |
Salvage Value | S01 |
Defining this depreciation method includes the following tasks:
Adding a user defined code
Setting up depreciation formulas
Setting up the depreciation method
On General User Defined Codes for Depreciation Method (12/DM), create code W1 for Warimashi-Shokyaku, Straight Line.
Figure 7-36 General User Defined Codes screen (W1)
Complete the following fields with the values indicated:
Field | Value |
---|---|
Code | W1 |
Description | Warimashi-Shokyaku SL |
Special Handling Code | 1 |
Hard Coded | N |
On Depreciation Formula Revision, define the following formulas:
First and subsequent years depreciation
Final year depreciation
First and Subsequent Years Depreciation
Figure 7-37 Depreciation Formula Revision screen (First and Subsequent Years)
Complete the following fields with the values indicated below:
Field | Value |
---|---|
Formula ID | W11 |
Description | 1st and subsequent |
Formula | ((10/03)+(10/03*12))*49 |
Multiplier/Constant | .350000 |
Figure 7-38 Depreciation Formula Revision screen (Final Year)
Complete the following fields with the values indicated below:
Field | Value |
---|---|
Formula ID | W12 |
Description | Final year depreciation |
Formula | 10+02 |
On Depreciation Rule Revisions, set up the depreciation method.
Setting up the depreciation method includes the following tasks:
Setting up reference information and conventions
Attaching the formulas to depreciation method W1
Figure 7-39 Depreciation Rule Revisions screen (Reference)
Complete the following fields with the values indicated below:
Field | Value |
---|---|
Depreciation Method | W1 |
Rule Description | Warimashi-Shokyaku SL |
Life (Periods) | 36 |
Initial Term Apport | A |
Compute Direction | C |
In Service From/Thru | 01/01/00 / 12/31/02 |
Effective From/Thru | 01/01/00 / 12/31/02 |
Attach the following formulas to the depreciation method:
First Record: Life Years 1 through 2
Second Record: Life Year 3
First Record: Life Years 1 through 2
Figure 7-40 Depreciation Rule Revisions screen (Life Years 1 through 2)
Complete the following fields with the values indicated below:
Field | Value |
---|---|
Life Yr Frm | 1 |
Life Yr Thr | 2 |
Depreciation | W11 |
Basis | B01 |
SC (Secondary Percentage Confirmation) | 1 |
Salvage Value | S01 |
Figure 7-41 Depreciation Rule Revisions screen (Life Year 3)
Complete the following fields with the values indicated below:
Field | Value |
---|---|
Life Yr Frm | 3 |
Life Yr Thr | 3 |
Depreciation | W12 |
Basis | B01 |
SC (Secondary Percentage Confirmation) | 1 |
Salvage Value | S01 |
Defining this depreciation method includes the following tasks:
Adding a user defined code
Setting up depreciation formulas
Setting up the depreciation method
On General User Defined Codes for Depreciation Method (12/DM), create code W2 for Warimashi-Shokyaku, Double Declining Balance.
Figure 7-42 General User Defined Codes screen (W2)
Complete the following fields with the values indicated below:
Field | Value |
---|---|
Code | W2 |
Description | Warimashi-Shokyaku DDB |
Special Handling Code | 1 |
Hard Coded | N |
On Depreciation Formula Revision, define the following formulas:
First and subsequent years depreciation
Final year depreciation
First and Subsequent Years Depreciation
Figure 7-43 Depreciation Formula Revision screen (First and Subsequent Years)
Complete the following fields with the values indicated below:
Field | Value |
---|---|
Formula ID | W21 |
Description | 1st and subsequent years |
Formula | (10*11/03)+(10*11/03*12) |
Multiplier/Constant | .350000 |
Figure 7-44 Depreciation Formula Revision screen (Final Year)
Complete the following fields with the values indicated below:
Field | Value |
---|---|
Formula ID | W22 |
Description | Final year |
Formula | 10+02 |
On Depreciation Rule Revisions, set up the depreciation method.
Setting up the depreciation method includes the following tasks:
Setting up reference information and conventions
Attaching the formulas to depreciation method W2
Figure 7-45 Depreciation Rule Revisions screen (Reference)
Complete the following fields with the values indicated below:
Field | Value |
---|---|
Rule Description | Warimashi-Shokyaku DDB |
Depreciation Method | W2 |
Life (Periods) | 36 |
Initial Term Apport | A |
Compute Direction | C |
In Service From/Thru | 01/01/00 / 12/31/02 |
Effective From/Thru | 01/01/00 / 12/31/02 |
Attach the following formulas to the depreciation method:
First Record: Life Years 1 through 2
Second Record: Life Year 3
First Record: Life Years 1 through 2
Figure 7-46 Depreciation Rule Revisions screen (Life Years 1 through 2)
Complete the following fields with the values indicated below:
Field | Value |
---|---|
Life Yr Frm | 1 |
Life Yr Thr | 2 |
Annual Multiplier | 2.00000000 |
Depreciation | W21 |
Basis | B01 |
SC (Secondary Percentage Confirmation) | 1 |
Salvage Value | S01 |
Figure 7-47 Depreciation Rule Revisions screen (Life Year 3)
Complete the following fields with the values indicated below:
Field | Value |
---|---|
Life Yr Frm | 3 |
Life Yr Thr | 3 |
Annual Multiplier | 2.00000000 |
Depreciation | W22 |
Basis | B01 |
SC (Secondary Percentage Confirmation) | 1 |
Salvage Value | S01 |