Depreciation Types in Asset Accounting :

Ordinary depreciation  - is the planned deduction for wear and tear during normal use of an asset.

Special depreciation  - represents deduction for wear and tear on an asset from a purely tax-based point of view. This form of depreciation allows percentage depreciation, possibly staggered within a period allowed by the tax authority, without taking into account the actual wear and tear on the asset.

Ordinary depreciation - reflects the deduction for wear and tear during the normal use of the asset. Unusual influences, such as damage which leads to a permanent decrease in the value of the asset, are covered by unplanned depreciation.

Transfer of Reserves/Reduction of APC - Reduction of APC allows you to reduce the depreciation base of an asset by a given amount. This type of depreciation has to be posted manually. It cannot be posted automatically using depreciation keys like the other depreciation types.

Interest - For internal accounting purposes, it is also relevant to evaluate the fixed capital tied up in an asset in addition to the depreciation. You can account for the tied up capital by calculating imputed interest. The system treats the calculation of imputed interest as a depreciation type, since it is also controlled by depreciation keys and calculation methods, similarly to the calculation of depreciation..