Framework:FKT Abschreibung

Function

FKT_Abschreibung (<date of acquisition>,<tax value of acquisition>, <service life in years>,<reimbursement period>, <opt. type of depreciation>, <opt. half year rule>, <opt. declining rate>,<opt. maximum rate>,<opt. remaining change of book value/value of acquisition >)

Parameter	Description
Date of acquisition	month of capitalization/acquisition
Value of acquisition	tax-related: this value is used to capitalize the investment in the balance sheet and to calculate the depreciation.
Service life in years	number of years over which the depreciation is distributed.
Reimbursement period	month for which the depreciation amount is to be calculated.
Type of depreciation	optionally, standard linear, alternative declining
Half year rule	optionally, standard 1, after that the tax regulation regarding depreciation for an entire business year (or half a business year) in the case of a capitalization within the first 6 (or the last 6) months of the business year is used. Alternatively 0, after that the calculation is always pro-rata.
Declining rate	optionally, only used in the declining balance depreciation, standard 20 %, but may be used with any other percentage.
Maximum rate	optionally – is only used with the declining balance depreciation.
Change of remaining book value/value of acquisition	optionally, standard 1, such that linear depreciation continues to be used if it provides for higher depreciation amounts than the declining balance depreciation (standard is the German tax system). Alternatively 0, then the declining balance depreciation is always continued.