<?xml version="1.0" encoding="utf-8"?>
<ManualTopic ID="/baanerp/tf/onlinemanual/000479" xml:lang="en">
   <Header>
      <Title>Accelerated depreciation</Title>
      <Keyword type="header" order="d1e1963018">
         <Level1>Accelerated depreciation</Level1>
      </Keyword>
   </Header>
   <GeneralSection>
      <Paragraph>Accelerated depreciation is to depreciate an asset by an extra
		amount in a specific year. In some countries, accelerated depreciation can
		reach a maximum of 100 percent of the yearly standard depreciation amount,
		until the asset value reaches zero. Accelerated depreciation reduces the
		depreciation time. Accelerated depreciation transactions must be posted to
		specific ledger accounts.</Paragraph>
      <Paragraph>You must enter the accelerated depreciation amount expressed as
		a percentage of the accumulated depreciation. The percentage cannot exceed 100.</Paragraph>
      <Paragraph>Accelerated depreciation follows the same rules as the standard
		depreciation. If the standard depreciation is suspended, the accelerated
		depreciation is also suspended. If the actual use of the asset changes, you can
		reduce or suspend the accelerated depreciation accordingly.</Paragraph>
      <Note>
         <SectionTitle>Note</SectionTitle>
         <Paragraph>Accelerated depreciation does not change the regular
		  depreciation amount for subsequent periods.</Paragraph>
      </Note>
      <GeneralSection>
         <SectionTitle>To perform accelerated depreciation</SectionTitle>
      </GeneralSection>
      <Paragraph>You can use the <GUIRef href="/baanerp/tf/fam/tffam1208m000" role="session">Mass Accelerated Depreciation (tffam1208m000)</GUIRef> session to depreciate a range of asset
		books by an additional amount. You can do this only once a year.</Paragraph>
      <Paragraph>Before you can perform accelerated depreciation for a period,
		the asset must have been depreciated up to the beginning of the first period
		for which you perform accelerated depreciation and no deprecation must exist
		for later periods.</Paragraph>
      <Paragraph>To ensure this, depending on the last depreciation date of the
		asset book, ERP Enterprise performs normal depreciation for the preceding periods or restates
		the depreciation as required for any later periods if you run the <GUIRef href="/baanerp/tf/fam/tffam1208m000" role="session">Mass Accelerated Depreciation (tffam1208m000)</GUIRef> session.</Paragraph>
      <Paragraph>If you perform accelerated depreciation, ERP Enterprise calculates and posts accelerated and additional depreciation. For details,
		refer to <Link href="/baanerp/tf/integrations/FAM_ACCL" role="manual">Fixed Assets / Accelerated Depreciation</Link>.</Paragraph>
      <Paragraph>In the <GUIRef href="/baanerp/tf/fam/tffam1110s000" role="session">Asset Book (tffam1110s000)</GUIRef> session, the <GUIRef href="/baanerp/tf/fam/tffam1110s000#tffam110.ltad" role="manual">Ant. Depreciation</GUIRef> check box indicates whether you
		performed accelerated depreciation on the asset.</Paragraph>
   </GeneralSection>
   <GeneralSection>
      <SectionTitle>Reversing the accelerated depreciation</SectionTitle>
      <Paragraph>If you reverse the accelerated depreciation, ERP Enterprise reverses
		the accelerated depreciation <Emphasis>as well as the regular depreciation of
		any periods following the transaction date of the accelerated depreciation.</Emphasis> After reversal, you must manually perform depreciation, starting at
		the year for which you performed the reversal process.</Paragraph>
      <Paragraph>If you reverse the accelerated depreciation for a range of years
		in the past, you must manually perform the regular depreciation for the periods
		later than the last period for which you reversed the suspended depreciation.</Paragraph>
      <Paragraph>For generated reversal transactions, ERP Enterprise only
		creates journal entries if journal entries exist for the original transactions,
		independent of whether you select or clear the <GUIRef href="/baanerp/tf/fam/tffam1208m000#supp.jour" role="manual">Suppress Journal Entries</GUIRef> check box in the <GUIRef href="/baanerp/tf/fam/tffam1208m000" role="session">Mass Accelerated Depreciation (tffam1208m000)</GUIRef> session.</Paragraph>
      <Paragraph>If you reverse all the accelerated depreciation performed for
		the asset, ERP Enterprise clears the <GUIRef href="/baanerp/tf/fam/tffam1110s000#tffam110.ltad" role="manual">Ant. Depreciation</GUIRef> check box in the <GUIRef href="/baanerp/tf/fam/tffam1110s000" role="session">Asset Book (tffam1110s000)</GUIRef> session.</Paragraph>
   </GeneralSection>
</ManualTopic>