Under this type of special depreciation, additional depreciation prorated to ordinary depreciation (e.g. 20%, 30%, 50%, 100%) is counted as depreciation expenses in addition to the ordinary depreciation.

The base value key ‘51’ calculates the special tax depreciation as a percentage rate of the ordinary depreciation amount of the asset of the same depreciation area. The percentage rate for the additional depreciation is visible in the field '%-rate'. The system provides already such a key (KRSL, KRSD:30%). You can use this key as a sample for copying. The same for the calculation key KRS2.

Refer to the following: