Depreciation

This section calculates the depreciation on predefined methods (Linear, Degressiv, Immediate write-off, Appreciation). Depreciation's have to be added on Capex obligatory.

Input Field | Description | Unit | Presetting | ||||||||
---|---|---|---|---|---|---|---|---|---|---|---|

## Name | Depreciation entity name. | Free text | "Depreciation" + Index | ||||||||

## Method | The following Depreciation methods are available:
| Selection | Linear | ||||||||

## Depreciation (Method = Linear) | Depreciation period in year from Start. Exclusively for the calculation of linear Depreciation's (Method = Linear). For example: "Depreciation period 10 years and allocation to a Capex entity with a value of EUR 10'000", this means EUR 1'000 Depreciation per year respective EUR 83.33 per month. For Projects in operation with a transaction date after production start, the Depreciation Period on Capex positions has to be entered from transaction on, even if the asset is amortized from commissioning on. If a Production Unit starts production for example at 01.01.2004 and is amortized linear over 15 years, but the transaction is not until 31.12.2013, the Depreciaton Period has to be 5 years ( 15 years Depreciation Period - 10 years of operation). | Years | Project lifetime (actual value, which means without connection) | ||||||||

## Rate (Method = Degressiv) | Depreciation rate in percent. Exclusively for the calculation of degressiv Depreciation's (Method = Degressiv). For example: "Depreciation rate of 10% and allocation to a Capex entity with a value of EUR 10'000", this means EUR 1'000 Depreciation in the first year, EUR 900 in the second year etc. | Percent per year | 0% | ||||||||

## Residual Write-Off (Method = Degressiv) | Date in years from the Start Date in which the Residual value is written of completely and uniquely to 0 (Method = Degressiv). | Years | Project lifetime (actual value, which means without connection) | ||||||||

## Rate (Method = Appreciation) | Appreciation rate in percent. Exclusively for the calculation of Appreciation's (Method = Appreciation). For example: "Appreciation rate of 10% and allocation to a Capex entity with a value of EUR 10'000", this means EUR 1'000 Appreciation in the first year to EUR 11'000, EUR 1'100 Appreciation in the second year to EUR 12'100 etc. | Percent per year | 0% | ||||||||

## Start | Date of the first Depreciation. | Date Choice Box | Due Date (Capex) + 0 months | ||||||||

## Due Date (Method = Immediate write-off) | Date of the Immediate write-off (Method = Immediate write-off). | Date Choice Box | Transaction + 0 months | ||||||||

## Tax neutral | Tax deductibility of the Depreciation. If effective the Depreciation is considered at the allocation of the reference at Taxes. For example: "Depreciation is not effective", this means EBT (adjusted) respective EBIT (adjusted) corresponding reference includes EBT respective EBIT + Values of the not effective Depreciation's; "Depreciation is effective", this means EBT respective EBIT run into the reference after this effective Depreciation. | yes/no | yes |

### Calculation

Depreciation's affect Capex calculation.