Definicja pro rata temporis (FI-AA)

A period control provided in the SAP System.

Using this method, asset values during the course of the fiscal year are calculated proportionally using the first day of the period as the starting date.

For acquisitions, the SAP System sets the start date for depreciation (asset value date) to the beginning of the period of the acquisition month.

For retirements in the first half of a period, the full depreciation is calculated for the retirement month. For retirements in the second half of the period, no depreciation is calculated.