Depreciation bonuses (Russia)

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The depreciation bonus is an additional depreciation amount that is assessed during the first year for some asset types that are operational.

You can calculate a depreciation bonus by reducing the value of an asset through means other than the usual rate of depreciation. You can apply depreciation bonus amounts during the accounting period, after the asset is put into operation, or after major repairs. Depreciation bonuses are always calculated and applied before other types of depreciation.

Note

You can restore the depreciation bonus for a fixed asset only if you sell the fixed asset to an affiliated customer within five years after you put the fixed asset into operation. For more information, see the Set up an affiliated customer section.

Set up a depreciation bonus

  1. Select Fixed assets (Russia) > Setup > Depreciation bonus.
  2. Select New to create a depreciation bonus allowance.
  3. In the Depreciation bonus field, enter a unique identifier for the depreciation bonus allowance. In the Description field, enter a description.
  4. In the Depreciation bonus percent field, enter the percentage of the depreciation bonus.

Note

Depreciation bonuses can be used when you create a Fixed asset journal line for the Putting into operation transaction type. For more information, see Acquiring fixed assets and putting them into operation. When you post the Fixed asset journal, the system fills in the Depreciation bonus field in the fixed asset transaction of the Putting into operation transaction type. This information is then used when depreciation is calculated.

Calculate a depreciation bonus

The depreciation bonus is calculated only for the tax value model. You must set up a posting profile before you can calculate the depreciation bonus for fixed assets. Use the following procedure to fill in the depreciation bonus fields for all fixed asset transactions of the Putting into operation transaction type at the same time by using a filter that you set.

  1. Select Fixed assets (Russia) > Periodic > Depreciation bonus initialization.

  2. In the Value model field, select a model for the depreciation bonus.

  3. In the Depreciation bonus field, select the depreciation bonus ID that you created in the previous section.

  4. On the Records to include FastTab, select Filter to open the Inquiry dialog box. Then enter criteria that are used to select the fixed asset or fixed asset group that the transaction should be created for.

  5. Select OK. The depreciation bonus percentage is updated in the Depreciation bonus field on the FA transactions page.

    Note

    When you post a depreciation transaction, two transactions are created in the Fixed asset journal (Fixed assets (Russia) > Journals > FA journal). One transaction registers the depreciation, and the other transaction registers the depreciation bonus.

Set up an affiliated customer

Use the All customers page to affiliate a customer with an intercompany. If you sell a fixed asset to an affiliated customer within five years after you put the fixed asset into operation, you can restore the depreciation bonus for the fixed asset.

  1. Select Accounts receivable > Customers > All customers.

    –or–

    Select Sales and marketing > Customers > All customers.

  2. On the All customers list page, on the Action Pane, select New to create a customer, or open an existing customer record.

  3. In the customer record, on the Invoice and delivery FastTab, set the Affiliated option to Yes to affiliate the customer with an intercompany.

Additional resources