Use this procedure if you

• Have special depreciation reserves
• Do not want to manage the difference between book depreciation and tax depreciation as a special reserve, but do want to deduct the full amount of depreciation from APC.

First, set up area 01 according to the specifications for the tax depreciation area 02. Then, delete areas 02 and 03 from your chart of depreciation. Area 01 is then the only area that posts to the balance sheet accounts, value adjustment and expense accounts in Financial Accounting. As a result, depreciation area 01 manages both ordinary depreciation and special depreciation.