ATF0010_ATFA050_Depreciation_Lower_than_1_Real

  Draft
Depreciation of Fixed Assets (ATFA050) if the remaining amount to be depreciated is less than one (1) currency unit, this amount will be added to the current depreciation charge 

The system treats residuals of less than 1 monetary unit by rounding off the depreciation calculation so as not to have these leftovers. 

  There is no scenario that applies a depreciation of 10% per year for an asset worth BRL 1.00. This is according to Art. 301 of the RIR/99

II - Assets whose unit acquisition cost does not exceed BRL 326.61 (three hundred and twenty-six Reais and sixty-one cents), even if the useful life is over one year.

Example:

Asset value: 26.83

Depreciated value/month: 0.22

Accrued value: 25.71

Formula: (Asset value) - (Accrued value) - (Depreciated value)

Values: 26.83 - 25.71 - 0.22

Balance: 0.90

 This balance will be accrued to the amount to depreciate in the month, adding up to a value of 1.12 currency units."