| # Commercial Books The Commercial book is the standard financial book for the non-United States countries. It is used to post journal entries to the General Ledger, or to capture other values used for financial reporting. This book can be the posting book and additional posting is allowed. This allows extra posting of a fixed amount and/or method. Commercial books have no sub types and use the section 179 value in depreciation calculation, if the value is entered. Both the Annuity depreciation method and Economic Recapture are invalid for this book type. It posts to the depreciation expense account as a debit and to the accumulated depreciation account as credit. |