How is revaluation determined when you use an inflation index
and an age index.
Key words: RV Indexing Replacement value
Old assets data takeover AS91 AS92
No documentation
or you used index classes that use a historical calculation.
1. The index classes in the index series for inflation and for
age are not permitted to calculate historically.
If both index series nonetheless calculate historically, then, at
the present time, the system only uses the age index for revaluation.
(This is an error, and will be corrected)
2. You cannot use a mixed calculation that is historical and also
not historical. This leads to values that cannot be recreated.
This will not be permitted in future releases.
3. Example for the calculation for the cumulative calculation
of the replacement value during the takeover of old assets
data, when you do not use historical indexing:
Age index: Inflation index series
Year Figure Year Figure
1 98.00 1991 100.00
2 96.00 1992 108.00
3 94.00 1993 112.00
Example APC 10,000.00 Acquis. 1991 Old data takeover 12/31/1993
Step 1:
Revaluation 1992
Rep.val. at beginning of year = APC from 1991 = 10,000
Inflation: 10,000 * 108 / 100 - 10,000 = + 800
Age 10,000 * 98 / 100 - 10,000 = - 200
Total = 600
Revaluation 1993
Rep. val. at beginning of year = 10,600
Inflation: 10,600 * 112 / 108 - 10,600 = + 392.59
Age 10,600 * 96 / 100 - 10,600 = - 424
Total = - 31.41
Cum Revaluation = 600 - 31.41 = 568.59
Variances can only occur due to rounding.
Key word: Age index
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