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# Depreciation

Depreciation

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

Input Field Description Unit Presetting

### Name

Depreciation entity name.

Free text "Depreciation" + Index

### Method

The following Depreciation methods are availa= ble:

Linear Linear Depreciation, this means the value of = the corresponding Capex entity = is divided by the Depreciation periods and constantly considered in the Pro= fit & Loss statement. 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, this means the Capex entity is written of completely = at the Start date. Appreciation, this means the va= lue of the Capex entity of the = previous period build the basis of the Appreciation by multiplying it with the Appreciation rate in percent.
Selection Linear

### Depreciation (Method =3D Linear)

Depreciation period in year from Start. Exclu= sively for the calculation of linear Depreciation's (Method =3D Linear). Fo= r example: "Depreciation period 10 years and allocation to a Capex entity with a value o= f 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 t= ransaction 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 31.1= 2.2013, the Depreciaton Period has to be 5 years ( 15 years Depreciation Pe= riod - 10 years of operation).

Years Project lifetime (actual val= ue, which means without connec= tion)

### Rate (Method =3D Degressiv)

Depreciation rate in percent. E= xclusively for the calculation of degressiv Depreciation's (Method =3D Degressiv). For example: "Depreciation rate of 10% and alloc= ation to a Capex entity<= span> with a value of EUR 10'000", this means EUR 1'000 Depreciation i= n the first year, EUR 900 in the second year etc.

Percent per year 0%

### Residual Write-Off (Method =3D Degressiv)=

Date in years from the Start Da= te in which the Residual value is written of completely and uniquely to 0 (= Method =3D Degressiv).

Years Project lifetime (actual val= ue, which means without connec= tion)

### Rate (Method =3D Appreciation)

Appreciation rate in perc= ent. Exclusively for the calculation of Appreciation's (Method =3D Apprecia= tion). For example: "Appreciation rate of 10% and= allocation to a Capex entit= y 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 i= n 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 =3D Immediate write-off)

Date of the Immediate write-off= (Method =3D Immediate write-off).

Date Choice Box Transaction + 0 months

### Tax neutral

Tax deductibility of the Depreciation. If eff= ective the Depreciation is considered at the allocation of the reference at= Taxes. For example: "Depreciatio= n 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 E= BT respective EBIT run into the reference after this effective Depreciation= .

yes/no yes

### Calculation

Depreciation's affect Capex = calculation.

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