Definicja tax depreciation
The calculation of depreciation amounts that are allowed because of special tax regulations.
Typically, the allowed tax depreciation amounts exceed the book depreciation amount.
In the SAP System, you can manage the difference between tax depreciation and book depreciation using special accounts.
Using this procedure, you can display the difference between valuation for tax depreciation and the book depreciation as a special item on the liabilities side (reserve for special depreciation) of the balance sheet.
Słownik i definicje SAPa na T.