Depreciation Models

Mera fixed assets depreciation models controls the periodic amortization of assets ..

Linear In the straight-line depreciation period model will be based on the asset and its residual maturity at the time book value less any residual value of depreciation expires.

Depreciation = Number of days in the depreciation period * (book value - residual value) residual maturity in days

Revaluation Revaluation model based on a periodic depreciation in the financial year and thus at each afskriving closer to total asset depreciation through revaluation of the asset value and depreciation.

Residual Depreciation = (Book value at year start - residual value) * number of days in year Residual maturity from year start

Depreciation = (Residual Depreciation - depreciation earlier this year) * number of days in the amortization period Number of days from the depreciation period has started to end of year.

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