Definicja depreciation below zero

The calculation of depreciation amounts below book value zero.

Depreciation from a negative book value is useful for calculating imputed costs when exceeding the planned useful life of the asset.

Using the depreciation key, you can specify for each asset or asset class how the asset is to be further depreciated after the end of the planned useful life or once the book value zero has been reached.

For example, you can continue depreciation using an percentage rate that is reduced automatically.