Definicja cost-accounting value

An asset value that is not calculated for external financial reports, but is used primarily for internal information.

Management accounting values may not have to correspond with the values determined for book and tax depreciation. For example, it may be useful (for cost accounting reasons) to use depreciation methods that are not allowed in book and tax depreciation.

SAP recommends that you set up a separate depreciation area to calculate cost-accounting values.