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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 FieldDescriptionUnitPresetting

Name

Depreciation entity name.

Free text"Depreciation" + Index

Method

The following Depreciation methods are available:

Linear

Linear Depreciation, this means the value of the corresponding Capex entity is divided by the Depreciation periods and constantly considered in the Profit & Loss statement. 

Degressiv

Degressive Depreciation, this means the value of the Capex entity of the previous period builds the basis of the Depreciation by multiplying it with the Depreciation rate in percent.

Immediate write-off

Immediate write-off, this means the Capex entity is written of completely at the Start date.

Appreciation

Appreciation, this means the value of the Capex entity of the previous period build the basis of the Appreciation by multiplying it with the Appreciation rate in percent.

SelectionLinear

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).


YearsProject 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 year0%

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).

YearsProject 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 year0%

Start

Date of the first Depreciation.

Date Choice BoxDue Date (Capex) + 0 months

Due Date (Method = Immediate write-off)

Date of the Immediate write-off (Method = Immediate write-off).

Date Choice BoxTransaction + 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/noyes

Calculation

Depreciation's affect Capex calculation.