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This graphic is explained in the accompanying text Example: Straight-Line Depreciation Locate the document in its SAP Library structure

Assume that you purchase an asset on August 1, 2004, for PLN 30,000. The asset is subject to straight-line depreciation at a rate of 20%.

In the first year, however, you can deduct deprecation at 30%:

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That yields a first-year depreciation amount of PLN 9,000.

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