The base value is closely linked to the selection of the depreciation method. Since it is not logical to use every depreciation method with every base value, the base value is usually already determined by the depreciation method. The following base values are defined in the system:

By entering a percentage rate, you can reduce the base value for depreciation. For example, entering 50.000 results in the base value being reduced by half. This reducing percentage rate can be entered in the level definition of the internal calculation key ( Levels).

You can enter a maximum acquisition value as a base value for the calculation of depreciation. You enter this value in FI-AA Customizing ( Define maximum base value). You can enter this limited acquisition value, like all other base values, as a key (05) in the definition of the internal calculation key.

"Limited acquisition value" means that the system uses a given maximum amount as a base value. If the actual acquisition value of the asset is smaller than the maximum amount, then the system uses the actual acquisition value as the basis for depreciation. If the acquisition value of the asset is above this maximum value, the system depreciates from the maximum value that was set.

You can set a maximum base value per depreciation area and asset class in a given company code. In addition, you can set a time limit on it by entering a "valid to" date. This time limitation applies to the capitalization date of the asset, and therefore can only be set once for each asset. It is, therefore, not possible to assign different maximum base values to an asset in the individual years during its useful life.