Definicja depreciation (FI-AA)

Co znaczy DEPRECIATION (FI-AA):

The reduction of the asset book value because of decline in economic usefulness or because of legal requirements for taxes.

The SAP System identifies the following types of depreciation:

Ordinary depreciation provides for the planned distribution of the acquisition and production costs over the useful life of the asset. Special depreciation allows for depreciation above ordinary depreciation and is based on tax specifications. Unplanned depreciation is justified by a foreseeable, lasting reduction in the value of the asset because of unplanned circumstances.

In the SAP System, depreciation can either be planned automatically on the basis of keys, or manually. The SAP System can determine ordinary depreciation and special depreciation using depreciation keys. Unplanned depreciation has to be handled manually.