(JPN) Equally divided depreciation method [AX 2012]

Updated: June 4, 2014

Applies To: Microsoft Dynamics AX 2012 R3

You can set up the Equally divided depreciation method in the Depreciation profiles form to depreciate a deferred, low value, or lump sum fixed asset equally over one or more fiscal periods within the useful life of a fixed asset.

NoteNote

This topic has been updated to include information about features that were added or changed for Microsoft Dynamics AX 2012 R3.

You can use the equally divided depreciation method to depreciate deferred, low value, and lump sum fixed assets. You can then generate reports to view the depreciation expenses for the assets over one or more fiscal periods.

You can set up a depreciation profile by selecting Equally divided as the depreciation method in the Method field in the Depreciation profiles form. When you use the equally divided depreciation profile to depreciate a fixed asset, Microsoft Dynamics AX calculates the depreciation amounts using the following formula:

Depreciation = Remaining amount * rounding (1/Number of remaining years) * rounding (1/Number of periods in the current year)

The following formula is used to calculate the remaining amount:

Remaining amount = Acquisition costAccumulated depreciation

When you use the equally divided depreciation method to calculate the depreciation amount, the value in the Number of years to equally divide depreciation amounts field in the Depreciation profiles form indicates the useful life of the fixed asset instead of the service life and the depreciation period that you specified in the Value models form.

No. The depreciation value does not change depending upon when it is calculated during the month.

For example, you acquire a lump sum fixed asset:

  • Acquisition value of the lump sum fixed asset = JPY 150,000

  • Acquisition date = April 1, 2013

  • Number of years to equally divide the depreciation amount = 3 years

Using the equally divided depreciation method, the depreciation amount for this fixed asset is JPY 4,166.67 for each month whether you calculate it at the beginning of the month or in the middle of the month.

If you purchase a low value fixed asset in the middle of a fiscal year, Microsoft Dynamics AX considers the current fiscal year to be the first fiscal year for the depreciation calculation.

For example, you acquire a low value fixed asset in the middle of a fiscal year:

  • Fiscal year = April 1 to March 31

  • Acquisition value of the low value fixed asset = JPY 100,000

  • Acquisition date = December 1, 2012

  • Number of years to equally divide the depreciation amount = 1 year

Microsoft Dynamics AX calculates the depreciation for the fiscal year from April 1, 2012 to March 31, 2013 as explained in the following table.

Start date

End date

Depreciation amount for the fiscal period

Accumulated depreciation

Remaining depreciation amount

Depreciation amount for the month

April 1, 2012

March 31, 2013

JPY 100,000

JPY 100,000

0

JPY 100, 000

If you purchase a lump sum fixed asset in the middle of a fiscal year, Microsoft Dynamics AX calculates the current fiscal year from the purchase date of the fixed asset.

For example, you acquire a lump sum fixed asset in the middle of a fiscal year:

  • Fiscal year = April 1 to March 31

  • Acquisition value of the lump sum fixed asset = JPY 150,000

  • Acquisition date = December 1, 2012

  • Number of years to equally divide the depreciation amount = 3 years

Microsoft Dynamics AX calculates the depreciation for the first year from December 1, 2012 to March 31, 2013 as explained in the following table.

Start date

End date

Depreciation amount for a fiscal period

Accumulated depreciation

Remaining depreciation amount

Depreciation amount for a month

December 1, 2012

March 31, 2013

JPY 50,000

JPY 50,000

JPY 100,000

JPY 12,500

April 1, 2013

March 31, 2014

JPY 50,000

JPY 100,000

JPY 50,000

JPY 4,167

April 1, 2014

March 31, 2015

JPY 50,000

JPY 150,000

0

JPY 4,167

NoteNote

In AX 2012 R3: The annual depreciation rate is not rounded off for the equally divided depreciation method.

Microsoft Dynamics AX calculates depreciation using the equally divided depreciation method based on the fiscal calendar that is selected in the Calendar field in the Depreciation books form. If an asset calendar is changed during the asset life cycle, Microsoft Dynamics AX calculates the number of fiscal periods, such as months or quarters, in a fiscal year based on the current calendar.

For example, you acquire a lump sum fixed asset:

  • Fiscal calendar = April 1 to March 31

  • Acquisition date of the lump sum fixed asset = 1 April 2012

  • Number of years to equally divide the depreciation amount = 3 years

In April 2013, during the second fiscal year, if you change the fiscal calendar from April 1 through March 31 to January 1 through December 31, Microsoft Dynamics AX calculates the number of depreciation periods for the fiscal years in the following way.

Fiscal year

Number of depreciation periods

April 1, 2012 through March 31, 2013

12 periods

April 1, 2013 through December 31, 2013

9 periods

January 1, 2014 through December 31, 2014

12 periods

January 1, 2015 through March 31, 2015

3 periods

No. When you depreciate a fixed asset using the equally divided depreciation method, the depreciation amount is equally divided among the fiscal periods within the useful life of the fixed asset. Therefore, you cannot change the depreciation method during the life cycle of the fixed asset.

No. If you selected an equally divided depreciation profile in the Depreciation books form or the Value models form, you cannot change the value in the Number of years to equally divide depreciation amounts field in the Depreciation profiles form for the depreciation profile.

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Announcements: To see known issues and recent fixes, use Issue search in Microsoft Dynamics Lifecycle Services (LCS).

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