折舊型別

  從折舊型別組的角度分，只有正常折舊、特殊稅折舊和計劃外折舊三個組。而系統中常用的幾種折舊是這樣的：

1、普通折舊。屬於正常折舊組60，日常執行的計劃內折舊。

2、手工折舊。屬於正常折舊組60，用於非自動執行折舊的記賬。與自動執行的折舊不能同時使用。

2、特殊折舊。屬於特別折舊組62，基於稅法的特別手工折舊。

3、計劃外折舊。屬於計劃外折舊組64，用於由於資產意外減值而損失的價值調整。

相關資料。

常用折舊的業務型別：

600 前年購置的人工正常折舊
610 本年購置的手工正常折舊
620 根據折舊碼的前年購置的手工特別折舊
630 根據折舊碼的本年購置的手工特別折舊
640 前年購置的未計劃折舊
641 前年購置的未計劃帳面折舊
642 前年購置的未計劃稅收折舊
643 前年購置的未計劃集團折舊
649 前年購置的未計劃折舊_借項
650 本年購置的未計劃折舊
651 本年購置的未計劃帳面折舊
652 本年購置的未計劃稅收折舊
653 本年購置的未計劃集團折舊
659 本年購置的未計劃折舊_借項

Depreciation Types 

Use

You specify the depreciation types and valuation types allowed for each depreciation area in FI-AA Customizing (Depreciation). The system then issues an error message and rejects posting when you try to use a type of depreciation that is not explicitly allowed.在FI-AA配置中為每個折舊範圍指定折舊型別和評估型別，當你試圖使用未明確允許的折舊型別時，系統會自動發出錯誤資訊並拒絕記賬。

Features

The following depreciation or valuation types are supported:支援以下折舊或評估型別：

Ordinary Depreciation普通折舊

Ordinary depreciation is the planned deduction for wear and tear during normal use of an asset.普通折舊是為資產的正常使用損耗計劃的折舊。

Special Depreciation特殊折舊

Special depreciation represents deduction for wear and tear on an asset from a purely tax-based point of view. This form. of depreciation allows percentage depreciation, possibly staggered within a period allowed by the tax authority, without taking into account the actual wear and tear on the asset.特殊折舊指一個資產基於稅務觀點的損耗。這種折舊形式允許按百分比折舊，可以允許根據稅務的律法在一個期間內交叉，不根據資產的實際損耗記入科目。

Unplanned Depreciation計劃外折舊

Ordinary depreciation reflects the deduction for wear and tear during the normal use of the asset. Unusual influences, such as damage which leads to a permanent decrease in the value of the asset, are covered by unplanned depreciation.普通折舊反映了資產正常使用期間的損耗，計劃外折舊影響的是諸如損壞引起資產的永久性減值，通過計劃外折舊來處理。

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