Partial Depreciation (SAP Business One)

A partial write-down in SAP Business One is an unscheduled amortisation. Depreciation in the event of permanent impairment of an asset, which is recognised manually in the Asset Accounting module using the depreciation type "unscheduled depreciation".

E-invoicing in Germany: How to implement the obligation with SAP Business One

Partial value depreciation is used to recognise an expected permanent reduction in the value of an asset for tax purposes. In SAP Business One, this is mapped using the manual depreciation function in the asset accounting. The prerequisite is capitalised asset accounting with correctly defined depreciation type and account determination. Extended modules for asset accounting, as used in the Versino Financial Suite support the administration and documentation of such special valuations under tax law.The impairment is not taken into account in the regular amortisation process, but is recognised separately.

Integration into business processes

Partial amortisation is part of the Preparation of annual financial statements and are typically recognised in the event of events such as legal restrictions on use, loss of market value or technical obsolescence. The depreciation document is created, the asset concerned is selected and the unscheduled depreciation is posted. A journal entry preview can be used in advance to check the account entry.

Relevant modules and functions

financeAsset accounting, journal entries
Asset master data: Depreciation types, value adjustments
Reporting: Investment transaction report

Concrete application examples

Reduction in value of a property due to subsequent restriction of the building permit
Depreciation of an appliance due to technical overhaul
Special amortisation following changes in market conditions

Key features/important aspects:

Only possible with activated asset accounting
Document type: Manual depreciation with selection "unscheduled depreciation"
Consideration of value adjustment accounts depending on the posting method
Traceable in the investment transaction report
Optional: cost centre or project assignment

Differentiation from related terms

In contrast to the Scheduled amortisationWhile the write-down to going concern value is regularly carried out automatically, the write-down to going concern value is a manual, unscheduled measure to recognise extraordinary losses in value.