RB/SL is a reducing balance depreciation method used in France. When you set up a fixed asset depreciation profile and select in the field in the form, the depreciation of fixed assets that are assigned to the depreciation profile is based on the service life of the asset.
The reducing balance percentage is calculated for each fixed asset, depending on the service life of the asset. To calculate RB/SL depreciation, the depreciation start date is always the first day of the month and the depreciation end date is always the end of the fiscal year. The RB/SL depreciation is the greater of either the reducing balance depreciation amount or the straight line depreciation amount.
For example, suppose a fixed asset with an acquisition price is placed in service on February 10, 2008, and is depreciated over five years using the RB/SL method. The following table displays the depreciation amounts and book value for the asset for each year.
|
Year |
Straight line |
Reducing balance |
RBSL (largest depreciation amount) |
Book value |
|---|---|---|---|---|
|
2008 |
183,33 |
320,83 |
320,83 |
679,17 |
|
2009 |
169,79 |
237,71 |
237,71 |
441,46 |
|
2010 |
147,15 |
154,51 |
154,51 |
286,95 |
|
2011 |
143,48 |
100,43 |
143,48 |
143,47 |
|
2012 |
143,47 |
50,21 |
143,47 |
0,00 |
|
Total |
N/A |
N/A |
1,000 |
N/A |
Note
|
|---|
|
If you have depreciated an asset using a different fixed assets program, you must post the acquisition and the accumulated depreciation in Microsoft Dynamics AX for the period prior to using Microsoft Dynamics AX. For example, if you started using Microsoft Dynamics AX on January 1, 2008, you must post the acquisition and accumulated depreciation in Microsoft Dynamics AX for the period ending December 31, 2007. After you have posted the acquisition, you must change the acquisition date to the correct date from your previous system and enter the remaining life for the asset. Then you can depreciate the asset as usual, beginning January 31, 2006. |
