(RUS) About bonus depreciation for fixed assets after major repairs [AX 2012]

Updated: June 26, 2013

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

You can calculate bonus depreciation by reducing the value of an asset by means other than the usual rate of depreciation. You can apply bonus depreciation amounts during the accounting period, after the asset is put into service, and then depreciated. Bonus depreciation is available only for depreciation books, and is not available for value models. Bonus depreciation is always calculated and applied before other types of depreciation.


In AX 2012 R3 and cumulative update 6 or later for AX 2012 R2: You can restore the bonus depreciation for a fixed asset only if you sell the fixed asset to an affiliated customer within five years of placing the fixed asset into operation. For more information, see (RUS) Set up an affiliated customer.

You can select the following options to calculate bonus depreciation:

  • Putting into operation – The bonus depreciation is calculated from the first day of the month in which the fixed asset is put to use after it is acquired.

  • Major repair – The bonus depreciation amount is determined for a fixed asset when you calculate the depreciation amount for the following month. You can also calculate bonus depreciation by using the major repair amount that is posted to the accounting books on the same day.

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