Definicja revaluation difference area

Co znaczy REVALUATION DIFFERENCE AREA:

A depreciation area that is used, in Inflation Accounting, to record the differences between a manual adjustment of an asset and an adjustment made by the Asset Revaluation (Inflation) report.

All such postings are made as the negative of the difference posted to the main revaluation area.

Example

Assume you have an asset with a revaluation area (03) and a revaluation difference area (05). You have revaluated the asset manually and recorded the inflation of UNI 1,100 in revaluation area 03

At the end of the month, the report revaluates the asset for UNI 1,200, which is UNI 100 more than the manual posting that you made. To correct the manual posting, the report:

Posts the difference, UNI 100, to revaluation area 03, to correct the manual revaluation of UNI 1,100 to UNI 1,200 Posts the same amount in the negative (- UNI 100) to area 05