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折旧posting rule里面的一个配置 smoothing

原创 Linux操作系统 作者:Immortalwill 时间:2007-03-01 00:00:00 0 删除 编辑

一月份的折旧跑完了之后发现有些资产的年限搞错了, 折旧额跑出来不正确. 但是把年限改成正确的之后折旧额在从2月份开始的每个月的plan值都做了调整, 而在我公司的系统是在第二个月的plan值中把1月份的差额调整过来了,这种设置的差别就在于smoothing.

T-CODE:OAYR

many thanks to zhy and sykathie


The estimated annual depreciation is the absolute dominant value in Asset Accounting.
While the estimated annual depreciation is recalculated with every posting and / or change of the depreciation conditions, the posted depreciation is only updated by the periodically executed depreciation posting program. And even this posting is only made if the respective attribute is set in the depreciation area.
The amount to be posted always results as an operand of the planned annual depreciation and is determined differently depending on the used procedure (proportional distribution or catch-up method).

1. When using the catch-up method, first an estimated annual depreciation "Pn" is determined including the posting period "n". The already posted amount Gn-1 is subtracted from this amount, and the difference is posted with this posting run.
Posted depreciation in period n = Pn - Gn-1
2. When using proportional distribution, however, the difference between the planned annual depreciation P12 and the depreciation already posted Gn-1 is distributed to the posting periods remaining until the end of the year 12-n+1.
Posted depreciation in period n = ( P12 - Gn-1 ) / 12-n+1
At the end of the year, the posting program can be repeatedly called as often as desired, where, regardless of the procedure used , each posting run always posts the difference between the planned annual depreciation and the depreciation posted so far.
If depreciation conditions and therefore also the estimated annual depreciation are changed within the fiscal year, this process is taken into account during the next posting run.

Example:
Catch-up method
Planned annual depreciation before the change: 1.200
Posted depreciation up to and including period 06: 600
Planned annual depreciation after the change: 1.500
Depreciation to be posted in depreciation run of period 07: 275
275 = (1.500 *7 / 12) - 600

Proportional distribution
Planned annual depreciation before the change: 1.200
Posted depreciation up to and including period 06: 600
Planned annual depreciation after the change: 1.500
Depreciation to be posted in depreciation run of period 07: 150
150 = (1.500 - 600) / (12-7+1)

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