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Former Member
Dec 01, 2009 at 02:17 PM

what tax depreciation key or calculation base method should be used?

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Dear Guru,

Our customer in Czech Republic requested me in the '15' - tax balance sheet of depreciation area as follows.

Purchase price: 125,698.00

Acquision date: 2009-03-04

Tax depreciation for first 12 months:

60 % of purchase price 75,418.80

monthly tax depreciation = 75,418.80 / 12 = 6,285.00

Tax depreciation for next 12 months:

40 % of purchase price 50,279.20

monthly tax depreciation = 50,279.20 / 12 = 4,190.00

Therefore, user wants as follows.

Month -date-Monthly tax deprn-Accumul. tax deprn- Net tax balance value

1- 04/2009- 6,285.00- 6,285.00- 119,413.00

2- 06/2009- 6,285.00- 12,570.00- 113,128.00

3- 07/2009- 6,285.00- 18,855.00- 106,843.00

4- 08/2009- 6,285.00- 25,140.00- 100,558.00

5- 09/2009- 6,285.00- 31,425.00- 94,273.00

6- 10/2009- 6,285.00- 37,710.00- 87,988.00

7- 11/2009- 6,285.00- 43,995.00- 81,703.00

8- 12/2009- 6,285.00- 50,280.00- 75,418.00

Total 2009- 50,280.00- 50,280.00- 75,418.00

9- 01/2010- 6,285.00- 56,565.00- 69,133.00

10- 02/2010- 6,285.00- 62,850.00- 62,848.00

11- 03/2010- 6,285.00- 69,135.00- 56,563.00

12- 04/2010- 6,283.80- 75,418.80- 50,279.20

13- 05/2010- 4,190.00- 79,608.80- 46,089.20

14- 06/2010- 4,190.00- 83,798.80- 41,899.20

15- 07/2010- 4,190.00- 87,988.80- 37,709.20

16- 08/2010- 4,190.00- 92,178.80- 33,519.20

17- 09/2010- 4,190.00- 96,368.80- 29,329.20

18- 10/2010- 4,190.00- 100,558.80- 25,139.20

19- 11/2010- 4,190.00- 104,748.80- 20,949.20

20- 12/2010- 4,190.00- 108,938.80- 16,759.20

Total 2010- 58,658.80- 108,938.80- 16,759.20

21- 01/2011- 4,190.00- 113,128.80- 12,569.20

22- 02/2011- 4,190.00- 117,318.80- 8,379.20

23- 03/2011- 4,190.00- 121,508.80- 4,189.20

24- 04/2011- 4,189.20- 125,698.00- 0.00

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My question is

what tax depreciation key or calculation base method should be used?

KR,

J.