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.