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Depreciation Calculation Example 1

Asset acquired at the beginning of the fiscal year using Fiscal Year basis.

System-Wide Configuration: Spread "Catch-Up" among Remaining Periods in FY

FY: Calendar Year (January to December)
New Asset: Acquired January 2000
Cost: $ 12,000
Depr Method: S/L 5 (20% each year). Fiscal Year Basis
Annual Depr: (Years 1 to 5) 12,000 * 20% = 2,400
Current FY/Pd: FY 2000 Pd: 1
Depr Yr/Pds Remaining: Depr YR:1 Pds Remaining: 12 (at time of initialization)

Basic Formula

Annual Depr

_______________________________________

# Pds Remaining in FY

(Including Current Pd)

= Current Pd Depreciation

FY00 Pd1

(2,400

  • 0)

=

2400

12

=

200.00

FY00 Pd2

(2,400

  • 200)

=

2200

11

=

200.00

FY00 Pd3

(2,400

  • 400)

=

2000

10

=

200.00

FY00 Pd4

(2,400

  • 600)

=

1800

9

=

200.00

FY00 Pd5

(2,400

  • 800)

=

1600

8

=

200.00

FY00 Pd6

(2,400

  • 1000)

=

1400

7

=

200.00

FY00 Pd7

(2,400

  • 1200

=

1200 /{/{PARA/_BREAK/}/} 6

=

200.00

FY00 Pd8

/(2,400

  • 1400

=

1000 /{/{PARA/_BREAK/}/} 5

=

200.00

FY00 Pd9

/(2,400

  • 1600

=

800 /{/{PARA/_BREAK/}/} 4

=

200.00

FY00 Pd10

/(2,400

  • 1800

=

600 /{/{PARA/_BREAK/}/} 3

=

200.00

FY00 Pd11

/(2,400

  • 2000

=

400 /{/{PARA/_BREAK/}/} 2

=

200.00

FY00 Pd12

/(2,400

  • 2200

=

200 /{/{PARA/_BREAK/}/} 1

=

200.00


Parent Topic:

Calculate Depreciation