With the goal to adapt to major changes produced by local law, we created a new area of evaluation for control of assets by the new life. The need of the difference between the historical value of the asset and the new value assigned is already solved with the creation of a new area of evaluation (05 - goodwill).
After this, we identified negative values and depreciation on these items should occurs in other accounts than those defined for areas that exist today. Due to this need, we think that we must create a new area of evaluation. It was contemplated the possibility of creating a new class, only for these itens, but that does not meet the accounting, because it must be made in different accounts of historical cost.
We must create a new area only to receive negative values? Or we can use accounting records as defined in area 05? We must create a new key for depreciation?
Thanks in advanced.
GLippmann