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3059451 - Depreciation Calculation for Fixed Assets - Month or Day

Symptom

SAP Business One provides the options to calculate depreciation on a monthly or daily basis.

This SAP Knowledge Base Article describes the difference between the two options and how the option Exact Daily Base in Depreciation Convention behaves in different scenarios.

Reproducing the Issue

Prerequisites:

You enabled the Fixed Assets solution under Administration → System Initialization → Company Details → Basic Initialization →  Enable Fixed Assets.

Scenario:

In Administration → System Initialization → Company Details, Basic Initialization tab, the Calculate Depreciation By field has valid values of Month and Day.

1. What is the depreciation calculation used for?

There are two valid values for the option: Month and Day. Depreciation on a monthly basis is allocated evenly over each month, while depreciation on a daily basis is allocated over the exact number of days for each period. Depreciation on a daily basis is recommended for non-calendar fiscal year definition, such as 4-4-5, 4-5-4, 5-4-4, weekly, and so on.

1. Is it possible to switch the depreciation calculation?

The change of Depreciation Calculation by is only possible if:

1. No transactions are posted for the Fixed Asset in the current Fiscal Year.
2. There is no change in the Fixed Asset parameter, for example: Change in Useful Life of a Fixed Asset in the Current Fiscal Year, as cancellation of a changed parameter is not possible.

NOTE: If there is no such parameter change in any of the Fixed Assets and the user is able to cancel the Fixed Asset transactions posted in the Current Fiscal Year, then it will be possible to change Depreciation Calculation by.

1. How to settle the conflicts between Depreciation Calculation and Depreciation Convention in Depreciation Type?

Pro Rata Temporis with exact daily base is not recommended for depreciation on a monthly basis because the latter requires the first and last day of the month as the start and end day of depreciation. Otherwise, the application replaces the exact daily base setting with the first day of the period or the last day of the period, in the background.

Cause

Functionality Description

Resolution

Detailed explanation:

Go to Administration → Setup →  Financials → Fixed Assets → Depreciation Types, where you can define Depreciation Convention for the following transactions:

• Acquisition
• Subsequent Acquisition
• Retirement
• Transfer from Source Asset (available on 9.0 PL08 and higher)
• Transfer to Target Asset (available on 9.0 PL08 and higher)

The Depreciation Convention settings determine the time point at which the planned depreciation will be affected by the transactions. If you select Pro Rata Temporis for any of the transactions, the PR Temporis Type column appears and you have the option of selecting Exact Daily Base. The Exact Daily Base option takes effect only when Calculate Depreciation By is set to Day. (Administration → System Initialization → Company Details → Basic Initialization, Calculate Depreciation By: Day)

Scenario 1: Calculate Depreciation By is set to Month.

Administration → System Initialization → Company Details → Basic Initialization, Calculate Depreciation By: Month

1. If you select Exact Daily Base for an Acquisition, Subsequent Acquisition or Transfer to Target Asset, by default the planned depreciation will be affected from the first day of the period (Asset Value Date) in which the transaction is added.
   • If the Asset Value Date of the Acquisition is 10.02.2021, the depreciation start date will be 01.02.2021.
   • If the Asset Value Date of the Subsequent Acquisition is 25.02.2021, the depreciation will increase from 01.02.2021.
   • If the Asset Value Date of the Transfer is 10.02.2021, the depreciation for the target asset will start or increase from 01.02.2021.

1. If you select Exact Daily Base for a Retirement or Transfer from Source Asset, the planned depreciation will be affected by the Asset Value Date on which the retirement or transfer is added. If the Asset Value Date is in the first half of a period, the depreciation will stop or decrease by the end of the last period. If the Asset Value Date is in the second half of a period, the depreciation will stop or decrease by the end of the current period.
   • If the Asset Value Date of the Retirement (Not Partial) is 10.02.2021, the asset will be depreciated until 31.01.2021 (inclusive). If it is a partial retirement, the depreciation will be decreased from 01.02.2021.
   • If the Asset Value Date of the Retirement (Not Partial) is 25.02.2021, the asset will be depreciated until 28.02.2021 (inclusive).  If it is a partial retirement, the depreciation will be decreased from 01.03.2021.
   • If the Asset Value Date of the Transfer (Not Partial) is 10.02.2021, the source asset will be depreciated until 31.01.2021 (inclusive). If it is a partial transfer, the depreciation will be decreased from 01.02.2021.
   • If the Asset Value Date of the Transfer (Not Partial) is 25.02.2021, the asset will be depreciated until 28.02.2021 (inclusive). If it is a partial transfer, the depreciation will be decreased from 01.03.2021.

1. With Calculate Depreciation By: Month, the depreciation calculation works for non-calendar posting periods with the following prerequisites:

• The fiscal year is exactly one year long, although it is not a calendar year. For example: 26.12.2020 to 25.12.2021
• Each sub period is exactly one month long, although it is not a calendar month. For example: 26.12.2020 to 25.01.2021, 26.01.2021 to 25.02.2021, and so on, until 26.11.2021 to 25.12.2021. If a sub period is defined as 26.01.2021 to 27.02.2021, it will be recognized as twoperiods and cause doubled depreciation for this period.

 Scenario 2:  Calculate Depreciation By is set to Day.

Administration → System Initialization → Company Details → Basic Initialization, Calculate Depreciation By: Day

1. If you select Exact Daily Base for an Acquisition, Subsequent Acquisition or Transfer to Target Asset, the planned depreciation will be affected from the exact day (Asset Value Date) on which the transaction is added.
   • If the Asset Value Date of the Acquisition is 10.02.2021, the depreciation start date will be 10.02.2021.
   • If the Asset Value Date of the Subsequent Acquisition is 25.02.2021, the depreciation will increase from 25.02.2021.
   • If the Asset Value Date of the Transfer is 10.02.2021, the depreciation for the target asset will start or increase from 10.02.2021.

1. If you select Exact Daily Base for a Retirement or Transfer from Source Asset, the planned depreciation will be affected by the Asset Value Date in the transaction.
   • If the Asset Value Date of the Retirement (Not Partial) is 10.02.2021, the asset will be depreciated until 10.02.2021 (inclusive). If it is a partial retirement, the depreciation will be decreased from 11.02.2021.
   • If the Asset Value Date of the Transfer (Not Partial) is 20.02.2021, the source asset will be depreciated until 20.02.2021 (inclusive). If it is a partial transfer, the depreciation will be decreased from 21.02.2021.

Note：When calculating depreciation on a daily basis, the number of days of an asset's useful lifeor remaining life should include both the Depreciation Start Date and Depreciation End Date.

For example, for an asset with a Useful Life: 36 (months), a Depreciation Start Date of 01.01.2020 and Depreciation End Date 31.12.2023, the total days of the asset's life is 366+365+365=1096.

When you use a formula to calculate the days, please make sure both Depreciation Start Date and Depreciation End Date are included.