EBS 计划外折旧使用方法及逻辑

 

计划外折旧会先冲回本期折旧:

if you have run preliminary depreciation and then enter unplanned, the unplanned transaction functions as a rollback event.  Thus you cannot use unplanned as a negative adjustment of depreciation in the period of addition.


计划外折旧的基本思路:

路径:资产工作台-账簿-第一个标签页下按钮

Entering Unplanned Depreciation for Assets
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Navigation path: Asset > Asset Workbench

1. In the Asset Workbench, select the asset for which you want to enter unplanned depreciation and click the Books button.
2. In the Books window, enter a book.
3. Enter a reason for the unplanned depreciation in the Comments field as needed.
4. When you navigate to the Depreciation zone, you will see that the amounts will pop up. Click the Unplanned Depreciation button.
5. In the Unplanned Depreciation window, select the unplanned depreciation type.
6. Enter the unplanned amount as a positive or negative currency.
7. Enter the unplanned depreciation expense account.
8. Select the Amortize From Current Period check box. Leave this box clear if you want to amortize the remaining net book value in a subsequent period.The value of this checkbox overrides the value of the Amortize Adjustments check box in the Books window.
9. Click Done to save your work.

是否勾选从本期开始摊销调整的区别:

Amortize from Current Period check box
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This can be best illustrated with 2 examples:
             Asset:
        USD 100,000.00
       Life years:      
        5 (with 4 quarters, which means a periodic depreciation  amount of USD 5,000.00)
         Net book value:
        USD  60,000.00 (after depreciation of 8 quarterly periods)
       Prorate Convention:
        Same Quarter
       
We'll have to do an unplanned depreciation of USD 12,000.00

Example 1: Leave the Amortize from Current Period unchecked.不勾选
Example 2: Check the Amortize from Current Period. 勾选

Example 1:
If you choose not to amortize the amount, Oracle Assets continues to depreciate the asset, taking regular depreciation expense in subsequent periods. The asset becomes fully reserved by Year 5, Quarter 4 (before the end of its usefull life).

1.png


Example 2:
When you choose to amortize, Oracle Assets adjusts the depreciation expense, and the asset becomes fully reserved in Year 5, Quarter 4 at the end of its usefull life.

2.png



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