(HUN) About the depreciation of fixed assets

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Applies To: Microsoft Dynamics AX 2012 R3, Microsoft Dynamics AX 2012 R2

In Hungary, the methods that are used to depreciate fixed assets differ from the standard depreciation methods. Additional rules and settings are used to meet specific accounting requirements for fixed assets.

The following depreciation methods are available in Hungary:

  • Factor (Hungary) – Depreciation is calculated based on the actual number days in each period. This method allows for only one percentage, which is used for each depreciation year.

  • Sum-Of-Years' digits – Depreciation is calculated based on the acquisition price and a percentage that decreases each year, depending on the number of service life years.

  • Straight line (Hungary) – Period depreciation is calculated based on the actual number of days in each period.

  • Multiplication factor – Depreciation is calculated based on individual percentages for each year. These percentages are set up in the Depreciation profiles form.

For more information about depreciation methods, see 折旧方法和惯例.