Management Depreciation - Units Produced
This depreciation method results on an expense based on asset expected production.
It is compulsory filling out the field Product Period (N3_PRODMES) and Product Expected (N3_PRODANO), that establishes unit produced per month and unit produced in the period respectively.
Calculation features:
Rate is variable and established due to produced units in the period.
Formulas to establish the rate:
Depreciation rate = Number of produced units in the period / Numbers of units expected to be produced during asset useful life.
Formula to establish depreciation value:
Depreciation = Asset Original Updated Value * Depreciation rate
Where:
Asset original value: asset acquisition value is considered as original value, depending on value updated, presenting extensions and revaluations incurred since acquisition.
Calculation examples: Units produced
Asset Value 30,000.00
Useful life (years) 5.00
Expected production 5,000.00
Year |
Units Produced |
Rate |
Calculation Basis |
Depreciation |
Accumulated Depreciation |
1 |
1000.00 |
20% |
30,000.00 |
6,000.00 |
6,000.00 |
2 |
1500.00 |
30% |
30,000.00 |
9,000.00 |
15,000.00 |
3 |
750.00 |
15% |
30,000.00 |
4,500.00 |
19,500.00 |
4 |
750.00 |
15% |
30,000.00 |
4,500.00 |
24,000.00 |
5 |
1000.00 |
20% |
30,000.00 |
6,000.00 |
30,000.00 |