Posting Example: Investment Support Shown on Liabilities Side

 

The accounts for showing investment support on the liabilities side are explained in more detail below. These business transactions are used as examples:

  1. Retirement within the required retention period without a catastrophic event (with repayment obligation)

    (1) investment support 12% (1,200.00)

    (2) Scheduled support write-off (120,00)

    (3) premature write-off with repayment

  2. Retirement within the retention period due to a catastrophic event (with no repayment obligation)

    (1) investment support 12% (1,200.00)

    (2) Scheduled support write-off (120,00)

    (3) premature write-off without repayment

  3. Extraordinary write-off (corresponds to manual depreciation in support depreciation area)

    (1) investment support 12% (1,200.00)

    (2) Scheduled support write-off (120,00)

    (3) extraordinary write-off of support (600.00)

  4. Retirement after the retention period: The account assignment occurs in accordance with a retirement within the retention period due to a catastrophic event. When the retirement includes several sub-numbers, the required period of retention is interpreted separately and posted separately for each sub-number.