02 - Revaluation
When an asset can be revaluated through a specialist technical report, the additional revaluation value must registered as type 02.
Note: Revaluation (type 02) and Law 8,200 (type 04) cannot be registered without acquisition of the asset (type 01). The asset may be revaluated once again.
Only Permanent Assets can be revaluated.
The revaluation value is calculated as follows:
Revaluated Value = Market Value - Book Value, where the Book Value is Indexed Cost less Accumulated Depreciation.
Example:
Market Value |
500,000.00 |
Indexed Cost |
280,000.00 |
Accumulated Depreciation |
80,000.00 |
Revaluation Value |
500,000.00 – 200,000.00 = 300,000.00 |
The annual rate of depreciation can be adjusted in terms of the new useful life of the asset.
Automatic Revaluation
The revaluation value can be calculated automatically from a specified value, provided the parameter MV_ZRADEPR is configured containing T (True). This resource was created so that the user need not calculate the revaluation by the difference.
Example:
Original Value |
1,000.00 |
Accumulated Depreciation |
100.00 |
Residual Value |
900.00 |
Revaluation |
1,200.00 |
In this case, the registration must be made with the amount of 1200.00. Thus the system updates the asset value by 900.00, zero the accumulated depreciation. The revaluation value will be 300.00.
11e88607-2a56-4cdf-a5b8-37cd95590ec1 Tip: It is also possible to calculate a negative revaluation. This happens when the revaluated value is lower than the residual value. The asset type, in this case, will be 05. For this case, the values will be negative in the file SN3 - Balances and Values, and it is important to note that the formula for the standard entry has the clause ABS (absolute) and the sign of the value is not considered. |