The example shows the logic the system uses for calculating depreciation simulation, when it reduces planned depreciation amounts by the capitalizations already made in the current fiscal year.

The aim is to avoid duplicating plan values and values already settled during the fiscal year in the depreciation simulation, and at the same time to make it possible to display data by asset class and cost center in depreciation simulation reports. To achieve this end, the already settled actual values have to be subtracted from the planned depreciation values.

The system distinguishes between suitable and unsuitable records of asset classes and cost centers. Suitable records are those found both in the actual settlement and in planned depreciation. Unsuitable records are those that are only found in one of the two lists.

The system checks if there are suitable records from cost center and asset class in both the actual settlement and in planned depreciation in the same fiscal year. There is a suitable record in the example: The combination of asset class 2000 and cost center 1407 exists both in the planned depreciation values and in the settled values. The system offsets the total amount of the actual settlement amount of this record with the depreciation values.

The suitable combination from Figure 1 was offset. A value of 80 still remains from this record. Like the 520 from the record for asset class 3100/cost center 1111, this 80 also does not have a corresponding amount in the plan values.

The system distributes the remaining actual values to the remaining depreciation values. In our example, this means: The two remaining, unsuitable depreciation records have values in a ratio of 2:1. Based on this, the actual values (600) are also distributed in a 2:1 ratio (400 and 200) to the depreciation records.

The system then performs the distribution simulation on the basis of the open plan values that were determined in this way.