(RUS) Calculate the depreciation bonus recovery register [AX 2012]

Updated: June 26, 2013

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

If a fixed asset is sold before it has been in operation for five years, the bonus depreciation is restored and included in the company income.


In AX 2012 R3 and cumulative update 6 or later for AX 2012 R2: If you sell a fixed asset before it has been in operation for five years, you can restore the bonus depreciation only if you sell the fixed asset to an affiliated customer. For more information, see (RUS) Set up an affiliated customer.

To restore the bonus depreciation, set up the Depreciation bonus recovery register in the Tax registers form. Restoration of the bonus depreciation affects tax accounting, so you must create and calculate a tax register journal. The tax register journal contains information about the fixed asset and the bonus depreciation amount. The bonus depreciation amount is equal to the difference between the tax accounting amount and the business accounting amount.

You must calculate the Depreciation bonus recovery register before you calculate the following registers:

  • The Calculation of constant tax differences register

  • The Incomes - current period register

Use the following procedure to calculate the depreciation bonus recovery register.

  1. Click General ledger > Journals > Tax register journal.

  2. Create a register journal, and then enter the required details. You can create a journal only if all previous journals are approved. For more information, see (RUS) Create a tax register journal and (RUS) Approve the register.

  3. Click Lines to open the Register journal lines form. When register journal lines are created, they have a status of Not calculated.

  4. Select the Depreciation bonus recovery journal line, and then click Calculate current to calculate the register.

  5. Click OK to confirm the calculation. After the calculation is completed, the status of the register is updated as Calculated in the Status field.


    To view the details of the register lines after the calculation, click Register lines to open the Depreciation bonus recovery form.

In the Register journal lines form, on the Overview tab, select the Approved check box to approve the register. In the Worker field, view or modify the code of the employee who approved the register.

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