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Use

SAP delivers country-specific charts of depreciation, which contain the most commonly used depreciation areas. You can adopt these areas in your active chart of depreciation and you can expand your chart of depreciation by adding your own user-specific depreciation areas.

The following depreciation areas are supplied in the standard chart of depreciation for the USA.

Features

Book

This is the leading area for financial reporting. All documents should be posted to this area.

Federal Tax

This area is used to calculate normal federal tax depreciation using either ACRS or MACRS.

This area is used to calculate the depreciation amount to be used to determine the tax preference items in accordance with the Alternative Minimum Tax regulation.

This area is used to determine the tax adjustments in accordance with the Adjusted Current Earnings regulation.

Derived Depreciation Areas

Miscellaneous Areas

This area manages asset values for cost-accounting purposes. The result is a net book value below zero and a calculation of cost-accounting interest..

If a company is part of a group, which has its own guidelines for the valuation of its fixed assets.

This area will be needed if a company belongs to a group, which evaluates in a different currency.

This area is used to calculate depreciation for those states that do not accept Federal or Book Depreciation.

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