Contents

List of Figures

Title and Copyright Information

Preface

• Audience
• Documentation Accessibility
• Related Information
• Conventions

Part I Depreciation Methods for Europe, Middle East, and Africa

1 About Depreciation Methods for Europe, Middle East, and Africa

2 Defining Depreciation Methods for France

• 2.1 Declining Balance - Amortissement Dégressif
  • 2.1.1 Adding a User Defined Code
  • 2.1.2 Setting up Depreciation Formulas
  • 2.1.3 Setting Up the Depreciation Method
    • 2.1.3.1 Setting Up Reference Information and Conventions
    • 2.1.3.2 Attaching the Formulas to Depreciation Method DF
• 2.2 Straight Line - Amortissement Linéaire Pro Rata Temporis
  • 2.2.1 Adding a User Defined Code
  • 2.2.2 Setting Up Depreciation Formulas
  • 2.2.3 Setting Up the Depreciation Method
    • 2.2.3.1 Setting Up Reference Information and Conventions
    • 2.2.3.2 Attaching the Formulas to Depreciation Method SL
• 2.3 Calculating Derogatory Depreciation for France

3 Defining Depreciation Methods for Germany

• 3.1 Building
  • 3.1.1 Adding a User Defined Code
  • 3.1.2 Setting Up Depreciation Formulas
  • 3.1.3 Setting Up the Depreciation Method
    • 3.1.3.1 Setting Up Reference Information and Conventions
    • 3.1.3.2 Attaching the Formulas to Depreciation Method GB
• 3.2 Declining Balance
  • 3.2.1 Setting up Depreciation Formulas
• 3.3 Investment Tax Credit
  • 3.3.1 Adding a User Defined Code
  • 3.3.2 Setting Up Depreciation Formulas
  • 3.3.3 Setting Up the Depreciation Method
    • 3.3.3.1 Setting Up Reference Information and Conventions
    • 3.3.3.2 Attaching the Formulas to Depreciation Method GT
• 3.4 Replacement Cost
  • 3.4.1 Adding a User Defined Code
  • 3.4.2 Setting Up Depreciation Formulas
  • 3.4.3 Setting Up the Depreciation Method
    • 3.4.3.1 Setting Up Reference Information and Conventions
    • 3.4.3.2 Attaching the Formula to Depreciation Method GR

4 Defining Depreciation Methods for Italy

• 4.1 Anticipated Depreciation - Ammortamento Anticipato
  • 4.1.1 Adding a User Defined Code
  • 4.1.2 Setting Up Depreciation Formulas
  • 4.1.3 Setting Up the Depreciation Method
    • 4.1.3.1 Setting Up Reference Information and Conventions
    • 4.1.3.2 Attaching the Formulas to Depreciation Method IT

5 Defining Depreciation Methods for Spain

• 5.1 Declining Balance
  • 5.1.1 Adding a User Defined Code
  • 5.1.2 Setting Up Depreciation Formulas
  • 5.1.3 Setting Up the Depreciation Method
    • 5.1.3.1 Setting Up Reference Information and Conventions
    • 5.1.3.2 Attaching the Formulas to Depreciation Method PS

Part II Depreciation Methods for Asia and the Pacific

6 About Depreciation Methods for Asia and the Pacific

7 Defining Depreciation Methods for Japan

• 7.1 Salvage Value
  • 7.1.1 Adding a User Defined Code
  • 7.1.2 Setting Up Depreciation Formulas
  • 7.1.3 Setting Up the Depreciation Method
    • 7.1.3.1 Setting Up Reference Information and Conventions
    • 7.1.3.2 Attaching the Formula to Depreciation Method SV
• 7.2 Zoka-Shokyaku (Straight Line)
  • 7.2.1 Adding a User Defined Code
  • 7.2.2 Setting Up Depreciation Formulas
  • 7.2.3 Setting Up the Depreciation Method
    • 7.2.3.1 Setting Up Reference Information and Conventions
    • 7.2.3.2 Attaching the Formulas to Depreciation Method Z1
• 7.3 Zoka-Shokyaku (Double Declining Balance)
  • 7.3.1 Adding a User Defined Code
  • 7.3.2 Setting Up Depreciation Formulas
  • 7.3.3 Setting Up the Depreciation Method
    • 7.3.3.1 Setting Up Reference Information and Conventions
    • 7.3.3.2 Attaching the Formulas to Depreciation Method Z2
• 7.4 Tokubetsu-Shokyaku (Straight Line)
  • 7.4.1 Adding a User Defined Code
  • 7.4.2 Setting Up Depreciation Formulas
  • 7.4.3 Setting Up the Depreciation Method
    • 7.4.3.1 Setting Up Reference Information and Conventions
    • 7.4.3.2 Attaching the Formulas to Depreciation Method T1
• 7.5 Tokubetsu-Shokyaku (Double Declining Balance)
  • 7.5.1 Adding a User Defined Code
  • 7.5.2 Setting Up Depreciation Formulas
  • 7.5.3 Setting Up the Depreciation Method
    • 7.5.3.1 Setting Up Reference Information and Conventions
    • 7.5.3.2 Attaching the Formulas to Depreciation Method T2
• 7.6 Warimashi-Shokyaku (Straight Line)
  • 7.6.1 Adding a User Defined Code
  • 7.6.2 Setting Up Depreciation Formulas
  • 7.6.3 Setting Up the Depreciation Method
    • 7.6.3.1 Setting Up Reference Information and Conventions
    • 7.6.3.2 Attaching the Formulas to Depreciation Method W1
• 7.7 Warimashi-Shokyaku (Double Declining Balance)
  • 7.7.1 Adding a User Defined Code
  • 7.7.2 Setting Up Depreciation Formulas
  • 7.7.3 Setting Up the Depreciation Method
    • 7.7.3.1 Setting Up Reference Information and Conventions
    • 7.7.3.2 Attaching the Formulas to Depreciation Method W2

8 Defining Depreciation Methods for Korea

• 8.1 Frequently Used Depreciation Formulas
  • 8.1.1 Normal Depreciation
  • 8.1.2 Basis Declining Balance
  • 8.1.3 Latter Half Year Depreciation
  • 8.1.4 Last Year Depreciation to Salvage
• 8.2 Normal (Declining Balance)
  • 8.2.1 Adding a User Defined Code
  • 8.2.2 Setting Up the Depreciation Method
    • 8.2.2.1 Setting Up Reference Information and Conventions
    • 8.2.2.2 Attaching the Formulas to Depreciation Method KN
• 8.3 Normal (Straight Line)
  • 8.3.1 Adding a User Defined Code
  • 8.3.2 Setting Up the Depreciation Method
    • 8.3.2.1 Setting Up Reference Information and Conventions
    • 8.3.2.2 Attaching the Formulas to Depreciation Method K1
• 8.4 Prior to 95 (Declining Balance)
  • 8.4.1 Adding a User Defined Code
  • 8.4.2 Setting Up Depreciation Formulas
  • 8.4.3 Setting Up the Depreciation Method
    • 8.4.3.1 Setting Up Reference Information and Conventions
    • 8.4.3.2 Attaching the Formulas to Depreciation Method KP
• 8.5 Prior to 95 (Straight Line)
  • 8.5.1 Adding a User Defined Code
  • 8.5.2 Setting Up Depreciation Formulas
  • 8.5.3 Setting Up the Depreciation Method
    • 8.5.3.1 Setting Up Reference Information and Conventions
    • 8.5.3.2 Attaching the Formulas to Depreciation Method K2
• 8.6 Revaluation (Declining Balance)
  • 8.6.1 Adding a User Defined Code
  • 8.6.2 Setting Up the Depreciation Method
    • 8.6.2.1 Setting Up Reference Information and Conventions
    • 8.6.2.2 Attaching the Formulas to Depreciation Method KR
• 8.7 Revaluation (Straight Line)
  • 8.7.1 Adding a User Defined Code
  • 8.7.2 Setting Up Depreciation Formulas
  • 8.7.3 Setting Up the Depreciation Method
    • 8.7.3.1 Setting Up Reference Information and Conventions
    • 8.7.3.2 Attaching the Formulas to Depreciation Method K3
• 8.8 Capital Expenditure (Declining Balance)
  • 8.8.1 Adding a User Defined Code
  • 8.8.2 Setting Up the Depreciation Method
    • 8.8.2.1 Setting Up Reference Information and Conventions
    • 8.8.2.2 Attaching the Formulas to Depreciation Method KE
• 8.9 Capital Expenditure (Straight Line)
  • 8.9.1 Adding a User Defined Code
  • 8.9.2 Setting Up the Depreciation Method
    • 8.9.2.1 Setting Up Reference Information and Conventions
    • 8.9.2.2 Attaching the Formulas to Depreciation Method K4
• 8.10 Special Rate (Declining Balance)
  • 8.10.1 Adding a User Defined Code
  • 8.10.2 Setting Up Depreciation Formulas
  • 8.10.3 Setting Up the Depreciation Method
    • 8.10.3.1 Setting Up Reference Information and Conventions
    • 8.10.3.2 Attaching the Formulas to Depreciation Method KS
• 8.11 Special Rate (Straight Line)
  • 8.11.1 Adding a User Defined Code
  • 8.11.2 Setting Up Depreciation Formulas
  • 8.11.3 Setting Up the Depreciation Method
    • 8.11.3.1 Setting Up Reference Information and Conventions
    • 8.11.3.2 Attaching the Formulas to Depreciation Method K5
• 8.12 Mid-Year (Declining Balance)
  • 8.12.1 Adding a User Defined Code
  • 8.12.2 Setting Up the Depreciation Method
    • 8.12.2.1 Setting Up Reference Information and Conventions
    • 8.12.2.2 Attaching the Formulas to Depreciation Method KY
• 8.13 Mid-Year (Straight Line)
  • 8.13.1 Adding a User Defined Code
  • 8.13.2 Setting Up the Depreciation Method
    • 8.13.2.1 Setting Up Reference Information and Conventions
    • 8.13.2.2 Attaching the Formulas to Depreciation Method K6

Index