Definicja cutoff value

Co znaczy CUTOFF VALUE:

The net value of a fixed asset, below which the SAP System does not continue to calculate depreciation.

For particular types of valuation (for example, net worth tax valuation in some countries) it may be beneficial to have depreciation end when a given value is reached. The cutoff value can be entered as a specific amount, or a percentage of acquisition and production costs.

The cutoff value can be used in one of the following ways:

Deduction of the cutoff value from the base value for depreciation before depreciation calculation starts Definition of the cutoff value as a fixed value at which depreciation stops