Immediate Write-Off Method 
Immediate write-off is a depreciation method that completely writes off the depreciable value of an asset in the period when the asset is acquired. Usually, this method is applied to low value assets.
In SAP Business One, based on different calculation bases, a low value asset can be completely written off in the acquisition month or year. For more information, see the examples below:
Example
Asset X
Acquisition and Production Costs: 100 USD
Useful Life: 1 Month
Depreciation Method: Immediate Write-Off
Calculation Base: Yearly
Capitalization Date: January 1st, 2010
As the total useful life of the asset is 1 month, the asset must be completely written off in this month. Therefore, the depreciation amount in January is 100 USD.
Example
Asset Y
Acquisition and Production Costs: 100 USD
Useful Life: 2 Months
Depreciation Method: Immediate Write-Off
Capitalization Date: January 1st, 2010
The asset depreciation can be different based on different calculation bases, as follows:
Calculation Base – Yearly
The asset must be completely written off in year 2010. Therefore, the asset is depreciated by 50 USD each month in January and February.
Calculation Base – Monthly
The asset must be completely written off in the first month of its useful life. Therefore, the asset is depreciated by 100 USD in January.