1. How Depreciation Is Calculated With Monthly Depreciation
Calendar, Daily Prorate Convention And Even Depreciation Distribution?
A.
The depreciation calculation of this particular setup is explained with this example:
The setup of the depreciation book is as follows:
- Monthly depreciation calendar
- Daily prorate calendar
- Depreciation distribution: Even
The asset is created as follows:
- Date placed in service (DPIS): 15-JAN-2002
- Prorate convention: Daily, Prorate Date: 15-JAN-2002
- Cost: 60000, Depreciation method/life: STL 5 years
- Current open FA period: Jan-02
First we must calculate, based on remaining days in the first year, the charge for this year:
From 15th January to 31 December there are 351 days. Thus the charge for 2002 will be 60000 divided by 5 years (12000 per year). 2002 has 351 days left so the calculation is:
12000/365*351 = 11539.73
Then we can calculate the period depreciation:
The normal 'even' monthly charge would be 12000/12 months or 1000 each month from February through December (11000). This leaves for 2002 charge the calculated 11539.73 less 11 months at 1000. The charge for Jan 2002 = 539.73 (calculation: 11539.73 - 11000 = 539.73)
The depreciation calculation of this particular setup is explained with this example:
The setup of the depreciation book is as follows:
- Monthly depreciation calendar
- Daily prorate calendar
- Depreciation distribution: Even
The asset is created as follows:
- Date placed in service (DPIS): 15-JAN-2002
- Prorate convention: Daily, Prorate Date: 15-JAN-2002
- Cost: 60000, Depreciation method/life: STL 5 years
- Current open FA period: Jan-02
First we must calculate, based on remaining days in the first year, the charge for this year:
From 15th January to 31 December there are 351 days. Thus the charge for 2002 will be 60000 divided by 5 years (12000 per year). 2002 has 351 days left so the calculation is:
12000/365*351 = 11539.73
Then we can calculate the period depreciation:
The normal 'even' monthly charge would be 12000/12 months or 1000 each month from February through December (11000). This leaves for 2002 charge the calculated 11539.73 less 11 months at 1000. The charge for Jan 2002 = 539.73 (calculation: 11539.73 - 11000 = 539.73)
2. How To Calculate Depreciation Using
Daily Prorate Convention, Monthly Depreciation Calendar And Even Allocation?
A.
Daily Prorate convention
Monthly Depreciation Calendar
Divide Depreciation Flag = E
Current period is JAN-2009 (the first period of the current fiscal year)
Fiscal Year is January to December
Asset's DPIS and Prorate Date are 1/31/09
Cost is $50000
Depreciation Rate 40%
Asset is added without reserve
Depreciation Method = Flat NBV method with Use Fiscal Year Begining Basis
The expected depreciation calculation might at first appear to be:
50000 * .4 / 12 divided by the days in the month (evenly divided in this case) = 54.79
This is incorrect. The actual depreciation calculation for the asset in the period of addition follows:
A normal month would charge 50000 * .4 / 12 = 1666.67 divided by the number of days in the month. However, in this example, the fiscal year ends 31-DEC-09. So, the current fiscal year has 335 days from DPIS to year end (i.e., 31-JAN-09 to 31-DEC-09).
Thus, the depreciation calculation for this fiscal year is:
50000 * .4 / 365 * 335 = 18356.16
Thus, for the remaining full months, the calculation is (FEB-09 through DEC-09):
11 * 1666.67 = 18333.33
The depreciation amount for the asset in the period of addition (JAN-09) will be 18356.16 less 18333.33 = 22.83 (not 54.79).
Daily Prorate convention
Monthly Depreciation Calendar
Divide Depreciation Flag = E
Current period is JAN-2009 (the first period of the current fiscal year)
Fiscal Year is January to December
Asset's DPIS and Prorate Date are 1/31/09
Cost is $50000
Depreciation Rate 40%
Asset is added without reserve
Depreciation Method = Flat NBV method with Use Fiscal Year Begining Basis
The expected depreciation calculation might at first appear to be:
50000 * .4 / 12 divided by the days in the month (evenly divided in this case) = 54.79
This is incorrect. The actual depreciation calculation for the asset in the period of addition follows:
A normal month would charge 50000 * .4 / 12 = 1666.67 divided by the number of days in the month. However, in this example, the fiscal year ends 31-DEC-09. So, the current fiscal year has 335 days from DPIS to year end (i.e., 31-JAN-09 to 31-DEC-09).
Thus, the depreciation calculation for this fiscal year is:
50000 * .4 / 365 * 335 = 18356.16
Thus, for the remaining full months, the calculation is (FEB-09 through DEC-09):
11 * 1666.67 = 18333.33
The depreciation amount for the asset in the period of addition (JAN-09) will be 18356.16 less 18333.33 = 22.83 (not 54.79).
A.
Here is an example:
-Asset added in period November 2006
-DPIS = 01-JUN-2006
-Cost=6000
-Monthly depreciation calendar
-Depreciation spread Evenly
-Daily Prorate calendar and convention
-Depreciation Method: FLAT NBV with rate=0.2589 and 'Use Transaction Period Basis' rule.
A normal month would charge 6000* .2589 /12 = 129.45
Fiscal year ends in Mar-07
i.e. the current fiscal year has 304 days from DPIS to year end ( i.e. 01-jun-06 to 31-mar-07)
So calculation needs to be for this fiscal year:
6000 * .2589 /365*304 = 1293.79
thus for the remaining full months the charge is (July 06 to Mar 07) : 9* 129.45 = 1165.05
thus charge for period of addition needs to be 1293.79 less 1165.05 = 128.74
Then Depreciation amount for November-06 is:
Jun-06 128.74
Jul-06 to Nov-06= 129.45 * 5 = 647.25
Total= 775.99
Therefore at the end of FY , accumulated depreciation will be :1293.79
and depreciable basis for following Fiscal Year will be :
Use Transaction Period Basis = (Cost – Salvage Value) – Accumulated Depreciation
= 6000 - 1293.79 = 4706.21
Here is an example:
-Asset added in period November 2006
-DPIS = 01-JUN-2006
-Cost=6000
-Monthly depreciation calendar
-Depreciation spread Evenly
-Daily Prorate calendar and convention
-Depreciation Method: FLAT NBV with rate=0.2589 and 'Use Transaction Period Basis' rule.
A normal month would charge 6000* .2589 /12 = 129.45
Fiscal year ends in Mar-07
i.e. the current fiscal year has 304 days from DPIS to year end ( i.e. 01-jun-06 to 31-mar-07)
So calculation needs to be for this fiscal year:
6000 * .2589 /365*304 = 1293.79
thus for the remaining full months the charge is (July 06 to Mar 07) : 9* 129.45 = 1165.05
thus charge for period of addition needs to be 1293.79 less 1165.05 = 128.74
Then Depreciation amount for November-06 is:
Jun-06 128.74
Jul-06 to Nov-06= 129.45 * 5 = 647.25
Total= 775.99
Therefore at the end of FY , accumulated depreciation will be :1293.79
and depreciable basis for following Fiscal Year will be :
Use Transaction Period Basis = (Cost – Salvage Value) – Accumulated Depreciation
= 6000 - 1293.79 = 4706.21
A
Defined the Depreciation Method as following:
Method Type : Straight Line
Calculation Basis : Cost
Depreciate in Year Retired Check Box :checked
Life in Years : 0 Years & 1 Month
Depreciation is divided by days in the Book controls form .
Prorate convention should be defined like below
01-APR-2003 30-APR-2003 01-MAR-2003
01-MAY-2003 31-MAY-2003 01-APR-2003
What this prorate convention does is it forces the calculation to start from last month and for the current month it will take last month's calculated amount and the present month's left over and puts the Total amount in the current period.
Thus asset is depreciated to the extend of 100% in the period of addition.
Defined the Depreciation Method as following:
Method Type : Straight Line
Calculation Basis : Cost
Depreciate in Year Retired Check Box :checked
Life in Years : 0 Years & 1 Month
Depreciation is divided by days in the Book controls form .
Prorate convention should be defined like below
01-APR-2003 30-APR-2003 01-MAR-2003
01-MAY-2003 31-MAY-2003 01-APR-2003
What this prorate convention does is it forces the calculation to start from last month and for the current month it will take last month's calculated amount and the present month's left over and puts the Total amount in the current period.
Thus asset is depreciated to the extend of 100% in the period of addition.
A.
Original Cost = 1186424.21
Reserve = 953541.65
DPIS = 01-NOV-1989
Life in Months = 348
Amortization Start Date = 01-JUL-2007 in current open period.
then NBV = 232882.56
and the application will amortize NBV over remaining life starting in the current period.
The prorate date is 01-DEC-1989
From the calendar , prorate date 01-DEC-1989 falls into following period:
PERIOD_NAME PERIOD_NUM START_DATE END_DATE
1-90 1 01-DEC-1989 31-DEC-1989
The asset was placed in service in year 1989 then 2007 is 19th year and rate for period num 1 and year 19 is 0.034483
Then calculation for current period will be :
adjusted cost * rate /RAF/12
= 232882.56 *0.034483 /.23076954911/12=2899.89
After an amortized adjustment, the depreciation amount is adjusted by a Rate Adjustment Factor which allocates amortized change over the remaining life. The RAF is not visible via the forms but can be viewed in an asset trace.
Formula for the Rate Adjustment Factor is:
(New Recoverable Cost - Recalculated Depreciation Reserve)/New Recoverable Cost
Original Cost = 1186424.21
Reserve = 953541.65
DPIS = 01-NOV-1989
Life in Months = 348
Amortization Start Date = 01-JUL-2007 in current open period.
then NBV = 232882.56
and the application will amortize NBV over remaining life starting in the current period.
The prorate date is 01-DEC-1989
From the calendar , prorate date 01-DEC-1989 falls into following period:
PERIOD_NAME PERIOD_NUM START_DATE END_DATE
1-90 1 01-DEC-1989 31-DEC-1989
The asset was placed in service in year 1989 then 2007 is 19th year and rate for period num 1 and year 19 is 0.034483
Then calculation for current period will be :
adjusted cost * rate /RAF/12
= 232882.56 *0.034483 /.23076954911/12=2899.89
After an amortized adjustment, the depreciation amount is adjusted by a Rate Adjustment Factor which allocates amortized change over the remaining life. The RAF is not visible via the forms but can be viewed in an asset trace.
Formula for the Rate Adjustment Factor is:
(New Recoverable Cost - Recalculated Depreciation Reserve)/New Recoverable Cost
6. How is Depreciation Back-Out Calculated
For Backdated Retirement With Daily Prorate Convention and Even Depreciation
Distribution?
A.
Here is an example:
-Asset added in period September 2006 with DPIS =15-MAR-2006
-Prorate convention: Daily then Prorate Date =15-MAR-2006
-Cost=16561
-Depreciation Method/Life = STL 4 years
Book is defined with Evenly depreciation therefore annual depreciation amount is of 4140.25
and monthly depreciation amount of 345.02 .
Depreciation was calculated until the end of October when Full Retirement is entered with date retired = 20-AUG-2006
We have to reverse depreciation calculated between 20-AUG-2006 and 31-0CT-2006
Prorate periods to reverse :
20-AUG to 31-AUG=12
SEP = 30
OCT = 31
Total =12+30+31=73
During these 3 months (31+30+31=92 prorate periods ) depreciation calculated was 345.02 *3
Therefore , depreciation to reverse will be: 345.02 *3*73/92=821.3
Here is an example:
-Asset added in period September 2006 with DPIS =15-MAR-2006
-Prorate convention: Daily then Prorate Date =15-MAR-2006
-Cost=16561
-Depreciation Method/Life = STL 4 years
Book is defined with Evenly depreciation therefore annual depreciation amount is of 4140.25
and monthly depreciation amount of 345.02 .
Depreciation was calculated until the end of October when Full Retirement is entered with date retired = 20-AUG-2006
We have to reverse depreciation calculated between 20-AUG-2006 and 31-0CT-2006
Prorate periods to reverse :
20-AUG to 31-AUG=12
SEP = 30
OCT = 31
Total =12+30+31=73
During these 3 months (31+30+31=92 prorate periods ) depreciation calculated was 345.02 *3
Therefore , depreciation to reverse will be: 345.02 *3*73/92=821.3
A.
Consider the following Setup .
Depreciation Calendar: Monthly,
Prorate Calendar : 365 periods -
Daily Prorate convention: Same day.
Depreciation Method : Life Based .
Case: 1
prorate date: 02-JUN-2002
life in months: 24
prorate period number: 153
prorate fy: 2002
number of periods in deprn Calendar: 12
number of periods in prorate calendar: 365
l_last_per: 152 (Unexpired Prorate Periods in the last Year)
l_last_fy: 2003 (Last Fiscal Year)
l_last_fy(2): 2004 (Last Fiscal Year 2Since asset spanning in 2 years)
l_pds_in_last_yr: 5 (Last Period in Last Year)
current period counter = 24059 (End Result example)
last period counter fully reserved = 24053 (End Result example)
Case: 2
prorate date: 02-SEP-2002
life in months: 24
prorate period num: 245
prorate fy: 2002
number of periods in deprn Calendar: 12
number of periods in prorate calendar: 365
l_last_per: 244 (Unexpired Prorate Periods in the last Year)
l_last_fy: 2003 (Last Fiscal Year)
l_last_fy(2): 2004 (Last Fiscal Year 2 Since asset spanning in 2 years)
l_pds_in_last_yr: 9 (Last Period in Last Year)
current period counter = 24059 (End Result example)
last period counter fully reserved = 24057 (End Result example)
NOTE: The key to the whole calculation is the derivation of the l_pds_in_last_yr value
Just to break it down for both assets:
l_pds_in_last_yr :=
ceil ((l_dep_periods * l_last_per) /
l_prorate_periods);
102711: ((12 * 152) / 365) = 4.997260274
102713: ((12 * 244) / 365) = 8.021917808
Since Ciel function is used any decimal values will be rounded to next number.
It follows the following formula .
l_pds_in_last_yr := ceil ((l_dep_periods * l_last_per) / (l_prorate_periods);
This is nothing but
Last period in the last Year = Ceil (No. of Depreciation periods * (No. of
Unexpired Prorate Period / Total No. of Prorate Periods))
Following is the calculation for the Assets referred .
Case 1: ((12 * 152) / 365) = 4.997260274
Case 2: ((12 * 244) / 365) = 8.021917808
Here any decimal periods are rounded to next period.
Consider the following Setup .
Depreciation Calendar: Monthly,
Prorate Calendar : 365 periods -
Daily Prorate convention: Same day.
Depreciation Method : Life Based .
Case: 1
prorate date: 02-JUN-2002
life in months: 24
prorate period number: 153
prorate fy: 2002
number of periods in deprn Calendar: 12
number of periods in prorate calendar: 365
l_last_per: 152 (Unexpired Prorate Periods in the last Year)
l_last_fy: 2003 (Last Fiscal Year)
l_last_fy(2): 2004 (Last Fiscal Year 2Since asset spanning in 2 years)
l_pds_in_last_yr: 5 (Last Period in Last Year)
current period counter = 24059 (End Result example)
last period counter fully reserved = 24053 (End Result example)
Case: 2
prorate date: 02-SEP-2002
life in months: 24
prorate period num: 245
prorate fy: 2002
number of periods in deprn Calendar: 12
number of periods in prorate calendar: 365
l_last_per: 244 (Unexpired Prorate Periods in the last Year)
l_last_fy: 2003 (Last Fiscal Year)
l_last_fy(2): 2004 (Last Fiscal Year 2 Since asset spanning in 2 years)
l_pds_in_last_yr: 9 (Last Period in Last Year)
current period counter = 24059 (End Result example)
last period counter fully reserved = 24057 (End Result example)
NOTE: The key to the whole calculation is the derivation of the l_pds_in_last_yr value
Just to break it down for both assets:
l_pds_in_last_yr :=
ceil ((l_dep_periods * l_last_per) /
l_prorate_periods);
102711: ((12 * 152) / 365) = 4.997260274
102713: ((12 * 244) / 365) = 8.021917808
Since Ciel function is used any decimal values will be rounded to next number.
It follows the following formula .
l_pds_in_last_yr := ceil ((l_dep_periods * l_last_per) / (l_prorate_periods);
This is nothing but
Last period in the last Year = Ceil (No. of Depreciation periods * (No. of
Unexpired Prorate Period / Total No. of Prorate Periods))
Following is the calculation for the Assets referred .
Case 1: ((12 * 152) / 365) = 4.997260274
Case 2: ((12 * 244) / 365) = 8.021917808
Here any decimal periods are rounded to next period.
8. How Is Depreciation And Bonus
Depreciation Calculated For An Asset With Table-Based Depreciation Method?
A.
Bonus Rule: Year1 -20%
Method: DEG_LIN M table based on NBV
Jan to Dec calendar
Monthly prorate convention
DPIS: 01-APR-2007
Period of addition: Nov-07
Cost: 4522
Depreciation amount catchup: 4522 * .225 / 9 * 7 (Apr to Oct) = 791.35
Nov-07 depreciation: catchup + amount: 4522 * .225 / 9 = 113.05 = 904.39
Dec-07 depreciation: amount: 4522 * .225 / 9 = 113.05
Bonus amount catchup: 4522 * .2 / 12 * 7 (Apr to Oct) = 527.57
Nov-07 Bonus depreciation: Bonus amount catchup + bonus amount: 4522 * .2 / 12 = 75.37 = 602.94
Dec-07 Bonus depreciation: bonus amount: 4522 * .2 / 12 = 75.36
Displayed as:
Nov-07: 904.39 + 602.94 = 1507.33, ytd depreciation and depreciation reserve: 1507.33
Dec-07: 113.05 + 75.36 = 188.42, ytd depreciation and depreciation reserve: 1695.75
See also the Oracle Assets User Guide Release 11i, page 5-55:
'Bonus Depreciation
The bonus rate is applied based on either the cost or on the nbv following the depreciation method
calculation basis. That is, the bonus rate is based on the asset cost for straight-line, but on
the nbv for flat rate methods using nbv as the calculation basis:
Bonus Expense = Depreciable Basis * Bonus Rate
You can also set up Oracle Assets to charge bonus reserve to an account that is different from the
normal accumulated depreciation expense.'
As the depreciable basis in year 1 is still cost as NBV is still = cost, the system uses for both
regular and bonus depreciation the cost of 4522.
In Jan-08 that will change for both the regular and the depreciation amount and the depreciable
basis will be NBV 2826.25
expected Jan-08 depreciation:
regular depreciation: 2826.25 * .3 / 12 = 70.66
bonus depreciation: 2826.25 * .225 / 12 = 47.1
total: 70.66 + 47.1 = 117.76
The yearly depreciation on the table-based rule is calculated on the cost and divided over the
remaining months in the year, while the bonus depreciation is calculated as cost (ie NBV) over 12
periods. Both the regular and the bonus amounts are displayed as a sum under the monthly
depreciation.
Bonus Rule: Year1 -20%
Method: DEG_LIN M table based on NBV
Jan to Dec calendar
Monthly prorate convention
DPIS: 01-APR-2007
Period of addition: Nov-07
Cost: 4522
Depreciation amount catchup: 4522 * .225 / 9 * 7 (Apr to Oct) = 791.35
Nov-07 depreciation: catchup + amount: 4522 * .225 / 9 = 113.05 = 904.39
Dec-07 depreciation: amount: 4522 * .225 / 9 = 113.05
Bonus amount catchup: 4522 * .2 / 12 * 7 (Apr to Oct) = 527.57
Nov-07 Bonus depreciation: Bonus amount catchup + bonus amount: 4522 * .2 / 12 = 75.37 = 602.94
Dec-07 Bonus depreciation: bonus amount: 4522 * .2 / 12 = 75.36
Displayed as:
Nov-07: 904.39 + 602.94 = 1507.33, ytd depreciation and depreciation reserve: 1507.33
Dec-07: 113.05 + 75.36 = 188.42, ytd depreciation and depreciation reserve: 1695.75
See also the Oracle Assets User Guide Release 11i, page 5-55:
'Bonus Depreciation
The bonus rate is applied based on either the cost or on the nbv following the depreciation method
calculation basis. That is, the bonus rate is based on the asset cost for straight-line, but on
the nbv for flat rate methods using nbv as the calculation basis:
Bonus Expense = Depreciable Basis * Bonus Rate
You can also set up Oracle Assets to charge bonus reserve to an account that is different from the
normal accumulated depreciation expense.'
As the depreciable basis in year 1 is still cost as NBV is still = cost, the system uses for both
regular and bonus depreciation the cost of 4522.
In Jan-08 that will change for both the regular and the depreciation amount and the depreciable
basis will be NBV 2826.25
expected Jan-08 depreciation:
regular depreciation: 2826.25 * .3 / 12 = 70.66
bonus depreciation: 2826.25 * .225 / 12 = 47.1
total: 70.66 + 47.1 = 117.76
The yearly depreciation on the table-based rule is calculated on the cost and divided over the
remaining months in the year, while the bonus depreciation is calculated as cost (ie NBV) over 12
periods. Both the regular and the bonus amounts are displayed as a sum under the monthly
depreciation.
9. How Is Depreciation Calculated For An
Asset With Recoverable Cost Depreciation Basis Rule And Monthly Depreciation
Calendar And Daily Prorate Convention?
A.
Cost 63717.50
DPIS: 31-DEC-2006
Method: 20% flat on cost, recoverable cost depreciable basis rule
Depreciation: Monthly Calendar, Monthly Prorate (differs from default for this book) By days
Prorate Convention: COS_MONTH which has Depreciate when acquired flag = YES ie 31st Dec not 1st
Thus depreciation is based on full months but spread by days.
Annual charge is 63717.5 * .2 = 12743.90
However there are only 335 days in the year from 31-Dec to 30-Nov
So, depreciation = 12743.90/335 * no of days in each individual period.
Period days Charge Cumulative
December 1 38.03 38.03
January 31 1179.25 1217.28
February 28 1065.13 2282.41
March 31 1179.25 3461.66
April 30 1141.21 4602.87
May 31 1179.25 5782.12
June 30 1141.21 6923.33
July 31 1179.25 8102.58
August 31 1179.25 9281.83
September 30 1141.21 10423.04
October 31 1179.25 11602.29
November 30 1141.21 12743.5
---- -------
335 12743.5
If the Depreciate When Date Placed In Service checkbox on the Prorate Convention would have been
set to No, then we believe you would have gotten the result you expected.
Cost 63717.50
DPIS: 31-DEC-2006
Method: 20% flat on cost, recoverable cost depreciable basis rule
Depreciation: Monthly Calendar, Monthly Prorate (differs from default for this book) By days
Prorate Convention: COS_MONTH which has Depreciate when acquired flag = YES ie 31st Dec not 1st
Thus depreciation is based on full months but spread by days.
Annual charge is 63717.5 * .2 = 12743.90
However there are only 335 days in the year from 31-Dec to 30-Nov
So, depreciation = 12743.90/335 * no of days in each individual period.
Period days Charge Cumulative
December 1 38.03 38.03
January 31 1179.25 1217.28
February 28 1065.13 2282.41
March 31 1179.25 3461.66
April 30 1141.21 4602.87
May 31 1179.25 5782.12
June 30 1141.21 6923.33
July 31 1179.25 8102.58
August 31 1179.25 9281.83
September 30 1141.21 10423.04
October 31 1179.25 11602.29
November 30 1141.21 12743.5
---- -------
335 12743.5
If the Depreciate When Date Placed In Service checkbox on the Prorate Convention would have been
set to No, then we believe you would have gotten the result you expected.
10. How Is Depreciation Calculated With
Monthly Depreciation Calendar, Daily Prorate Convention And Daily Depreciation
Distribution And Daily Prorate Calendar?
A.cost 48,000
life of 48 months.
DPIS of 01/02/02.
Jan-02 is the first period of the fiscal year and Dec-02 is the last
As per the normal expectation feb-02 depreciation should be 1000. However system calculated the 980.82 for Feb-02 which is calculated as follows
We know Jan-02 is p1, and Dec-02 is p12.
We also know that 12,000 depreciation is expected per year.
For this asset, max expected depreciation THIS YEAR is 11/12 * 12,000 = 11,000,
since it has 11 months to run .
However, the daily prorate calendar setting of 'By Days' ensures that the days
make a difference here.
The number of days left in the year = 365 - 31 (Jan-02) = 334.
Thus the total amount of depreciation in the first YEAR will be
334/365 * 12,000 = 10,980.82.
We know that each of the successive 10 months will require 1,000 depreciation
each, so:
10,980.82 - (10 * 1,000) = 980.92.
This equals the depreciation calculated for the February month for this asset
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