This document is an appendix to the documentation on the setup of Depreciation methods.

In standard, Sage X3 comes with a number of depreciation methods.
Some are associated with a given legislation, while others are common to all legislations.

This document describes the calculation principles of the depreciation methods associated with the Austrian legislation.

SEEREFERTTO The other methods are described in appendix documentations, which can be accessed from the documentation on the depreciation methods common to all legislations.

AUTLHY - Austrian linear half-year

The Austrian half-year depreciation method considers whether an asset is put into operation in the first half or in the second half of the fiscal year.

  • Assets put in service in the first half of the year are depreciated with the full year's depreciation amount in the first year.
  • Assets put in service in the second half of the year are depreciated with only half of the year's depreciation amount in the first year.

The same principle applies when an asset is sold or disposed of.

Depreciation origin

The start date is not used to determine the charges. A charge is calculated for each period as long as the net depreciable value does not equal 0. That is, as long as the depreciation end date has not been reached.

Duration

You must enter the duration in years and in hundredths of years.

Rate

The rate is always equal to 0 and cannot be modified.

Depreciation end date

If the pro rata calculation method is specified when creating the asset, the depreciation end date is determined as follows:

Acquisition of the asset in the first half of the fiscal year

Total depreciation periods (in month) – In service date (month) + 1 month – 1 day

Example

A cash register is put into service on 02.02.2018. According to the official Austrian depreciation table, the useful life is 5 years.

Total depreciation periods = 5 * 12 months

Month asset put in service (02.02.2018) = 2 month

60 month – 2 month + 1 = 59 months

01.02.2015 + 59 month + 1 day = 31.12.2020

Acquisition of the asset in the second half of the fiscal year

Total depreciation periods (in month) – In service date (month) + 1 month + 6 months – 1 day

Depreciation start date is always the first date of the month, the Depreciation end date always corresponds to the end of a month.

Example

A cash register is put into service on 02.10.2018. According to the official Austrian depreciation table, the useful life is 5 years.

60 month – 10 months +1 month + 6 months – 1 day = 57 months

01.10.2015 + 59 month – 1 day = 31.12.2020

Depreciation charge

Annual depreciation charge

Acquisition of the asset in the first half of the fiscal year

Net depreciable value / Duration (useful life) in years

Acquisition of the asset in the second half of the fiscal year

First year – (Net depreciable value / Duration (useful life) in years) / 2

Second year - Net depreciable value / Duration (useful life) in years

Last year – (Net depreciable value / Duration (useful life) in years) / 2

Monthly depreciation charge

Acquisition of the asset in the first half of the fiscal year

First year - (Net depreciable value / Duration (useful life) in years) / Month in service in the first year

Subsequent years - Net depreciable value / Duration (useful life) in years) / 12

Acquisition of the asset in the second half of the fiscal year

First year – ((Net depreciable value / Duration (useful life) in years) / 2) / Month in service in the first year

Subsequent year - Net depreciable value / Duration (useful life) in years / 12