Asset Accounting : Scrap Value and Cutoff Value

It may sometimes be necessary to depreciate assets not to net book value zero, but only up to a scrap value or cutoff value.

 

There are two ways of specifying the scrap value:

 

o             By assigning a scrap value key to the depreciation key used in the depreciation area

o             By entering an absolute scrap value in the asset master data for the depreciation area

 

Path: Financial Accounting (New) ® Asset Accounting ® Depreciation ® Valuation Methods ® Further Settings ® Define Cutoff Value Key

 

You can assign a scrap value key to each depreciation key in its definition.

 

Start date: capitalization date

Percentage: 5%

Validity period: 5 years

A cutoff percentage rate of 5% is valid for assets that are no older than 5 years old according to their capitalization date.

 

 

For more info . . . on Scrap Value

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