Depreciation Keys

You will find below the depreciation keys defined for Korean localization.

Straight-Line Depreciation on Assets Acquired Before January 1, 1995

Depr. Key	Ordi.Calc.Key	Spec.Calc.Key	Cut-off Value Key	Chng-Over Key	Description (Depreciated until NBV=10% of APC)+ (10%RV is equally depreciated)
KRL3	KRL3	-	KR1	KR30	3 year depr. of RV. from 1st year on
KRL4	KRL4	-	KR1	KR40	4 year depr. of RV. from 1st year on
KRL5	KRL5	-	KR1	KR50	5 year depr. of RV. from 1st year on
KRLA	KRLA	-	KR1	KR31	3 year depr. of RV. from 2nd year on
KRLB	KRLB	-	KR1	KR32	3 year depr. of RV. from 3rd year on
KRLC	KRLC	-	KR1	KR41	4 year depr. of RV. from 2nd year on

Straight-Line Depreciation on Assets Acquired as of January 1, 1995

Depr. Key	Ordi.Calc.Key	Spec.Calc.Key	Cut-off Value Key	Chng-Over Key	Description (Depreciated until NBV=0)
KRLN	KRLN	-	-	-	Depreciation until no net book value

Declining-Balance Depreciation on Assets Acquired Before January 1, 1995

Depr. Key	Ordi.Calc.Key	Spec.Calc.Key	Cut-off Value Key	Chng-Over Key	Description (Depreciated until NBV=10% of APC)+ (10%RV is equally depreciated)
KRD3	KRD3	-	KR1	KR30	3 year depr. of RV. from 1st year on
KRD4	KRD4	-	KR1	KR40	4 year depr. of RV. from 1st year on
KRD5	KRD5	-	KR1	KR50	5 year depr. of RV. from 1st year on
KRDA	KRDA	-	KR1	KR31	3 year depr. of RV. from 2nd year on
KRDB	KRDB	-	KR1	KR32	3 year depr. of RV. from 3rd year on
KRDC	KRDC	-	KR1	KR41	4 year depr. of RV. from 2nd year on

Declining-Balance Depreciation on Assets Acquired as of January 1, 1995

Depr. Key	Ordi.Calc.Key	Spec.Calc.Key	Cut-off Value Key	Chng-Over Key	Description (Depreciated until NBV=0)+ (10%RV is equally depreciated)
KD02	KD02	-	KR2	KRVL	Useful life = 2 years
KD03	KD03	-	KR2	KRVL	Useful life = 3 years
KD04	KD04	-	KR2	KRVL	Useful life = 4 years
KD05	KD05	-	KR2	KRVL	Useful life = 5 years
KD06	KD06	-	KR2	KRVL	Useful life = 6 years
KD07	KD07	-	KR2	KRVL	Useful life = 7 years
KD08	KD08	-	KR2	KRVL	Useful life = 8 years
KD09	KD09	-	KR2	KRVL	Useful life = 9 years
KD10	KD10	-	KR2	KRVL	Useful life = 10 years
KD11	KD11	-	KR2	KRVL	Useful life = 11 years
KD12	KD12	-	KR2	KRVL	Useful life = 12 years
KD13	KD13	-	KR2	KRVL	Useful life = 13 years
KD14	KD14	-	KR2	KRVL	Useful life = 14 years
KD15	KD15	-	KR2	KRVL	Useful life = 15 years
KD20	KD20	-	KR2	KRVL	Useful life = 20 years
KD25	KD25	-	KR2	KRVL	Useful life = 25 years
KD30	KD30	-	KR2	KRVL	Useful life = 30 years

Special Tax (Additional) Depreciation on the Assets Acquired as of January 1, 1995

Depr.Key sample	Ordi.Calc.Key	Spec.Calc.Key	Cut-off Value Key	Chng-OverKey	Description
KRSL	KRL3	KRS2	KR1	KR30, KRZ0	Additional 30% depr. of ordinary depr.(Straight-line)
KRSD	KRD3	KRS2	KR1	KR30, KRZ0	Additional 30% depr. of ordinary depr.(Declining-balance)

Special Tax(Lump-sum) Depreciation According to Tax Reduction Control Law

Depr.Key sample	Ordi. Calc.Key	Spec.Calc.Key	Cut-off Value Key	Chng-Over Key	Description
KRS1	0000	KRS1	-	-	Lump-sum 50% depr in Acquisition year (accrdg. to Tax Reduction Control Law)