Index

F  G  I  J  K  S 

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F

France

Calculate derogatory depreciation, 2.3

First Record

Life Year 1, 2.2.3.2

Life Years 1 and 2, 2.1.3.2

Formulas

First and Subsequent Years, 2.1.2

First Year Depreciation, 2.2.2

Last Year, 2.1.2

Last Year Minus One, 2.1.2

Remaining Days, 2.2.2

Years 2 through 5, 2.2.2

Second Record

Life Year 3, 2.1.3.2

Life Years 2 through 5, 2.2.3.2

Third Record

Life Year 4, 2.1.3.2

Life Year 6, 2.2.3.2

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G

Germany

First Record

Life Years 1 through 5, 3.1.3.2, 3.3.3.2

Formulas

Cost Less Salvage, 3.2.1

ITC Amount A, 3.3.2

ITC Amount B, 3.3.2

Lower Limit 1000, 3.2.1

Upper Limit 2500, 3.2.1

Second Record

Life Year 5, 3.3.3.2

Life Years 6 through 13, 3.1.3.2

Third Record

Life Years 14 through 30, 3.1.3.2

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I

Italy

First Record

Life Years 1 through 3, 4.1.3.2

Second Record

Life Years 1 through 3, 4.1.3.2

Third Record

Life Years 4 through 99, 4.1.3.2

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J

Japan

First Record

Life Year 1, 7.4.3.2, 7.5.3.2

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

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 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

Life Year 2, 7.4.3.2, 7.5.3.2

Life Year 3, 7.2.3.2, 7.3.3.2, 7.6.3.2, 7.7.3.2

Third Record

Life Year 3, 7.4.3.2, 7.5.3.2

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K

Korea

First Record

Life Year 1, 8.12.2.2, 8.13.2.2

Life Years 1 through 2, 8.11.3.2

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

Life Years 1 through 4, 8.4.3.2, 8.5.3.2

Life Years 1 through 5, 8.8.2.2, 8.9.2.2

Formulas

Basis Pre 95, 8.5.2

Pre 95 Depreciation After Life, 8.5.2

Pre 95 Straight Line, 8.5.2, 8.5.2

Second Record

Life Year 4, 8.6.2.2, 8.7.3.2

Life Years 1 through 2, 8.11.3.2

Life Years 1 through 3, 8.10.3.2

Life Years 2 through 4, 8.12.2.2, 8.13.2.2

Life Years 4 through 999, 8.2.2.2, 8.3.2.2

Life Years 5 through 8, 8.4.3.2, 8.5.3.2

Life Years 6 through 999, 8.8.2.2, 8.9.2.2

Third Record

Life Years 3 through 999, 8.11.3.2

Life Years 4 through 999, 8.10.3.2

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

Life Years 9 through 999, 8.4.3.2, 8.5.3.2

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S

Spain

First Record

Life Years 1 through 6, 5.1.3.2

Formulas

First and Subsequent Years, 5.1.2

Last Year, 5.1.2

Second Record

Life Year 7, 5.1.3.2