The book value of the fixed asset is distributed in uniform amounts over the remaining life. However, unlike straight-line depreciation over the total useful life, this method ensures that post-capitalization and subsequent acquisitions do not lead to an extension of expected useful life. Post-capitalization or subsequent acquisitions after the expiration of the specified expected useful life do, however, cause problems in this depreciation method. In such cases, the changeover key in the depreciation key used has to provide for another method after the expiration of the expected useful life.

Calculation :
Depreciation = net book value / remaining life

Calculation key 1020 is a good example of this depreciation method. Calculation key 1020 uses method "D" and the "remaining useful life" indicator and, therefore, calculates a rate of depreciation from the respective remaining life. Furthermore, the asset value indicator "24" ensures that the net book value is depreciated. The net book value and the remaining life are related proportionally, which results in straight-line depreciation. In the event of acquisitions after the expiration of the expected useful life, the calculation key switches to calculation key 0010 after the planned end of useful life. As a result, these acquisitions are also depreciated completely.