Revaluation by Index or Factor

For either of the revaluation methods, you can specify whether to use the values entered in the index tables as true indexes or as factors. The two approaches yield different results, and the values in the index tables would probably be different, depending on the approach that is taken or mandated. For example, assume that an asset purchased in June 1999 at a cost of 25,000 USD must be revalued in June of 2000. Use this index table:

Date	Index Value
June 1999	137.251
July 1999	140.049
August 1999	142.370
September 1999	145.317
October 1999	145.307
November 1999	151.964
December 1999	156.915
January 2000	162.556
February 2000	166.350
March 2000	170.012
April 2000	174.012
May 2000	178.032
June 2000	180.931