Depreciation (FY Heisei 24 and onward)
Calculates the depreciation expense applicable to depreciable assets acquired on or after April 1, Heisei 24.
＜Formula for Depreciation Expense Under the New Straight-Line Method＞
・Maximum Depreciation Amount = Acquisition Cost × Straight-Line Depreciation Rate
＜Formula for Depreciation Expense Under the New Declining-Balance Method＞
・Guaranteed Depreciation Amount = Acquisition Cost × Guaranteed Rate for the Declining-Balance Method
・Depreciation Amount Before Adjustment = Book Value at Beginning of Period × Depreciation Rate for the Declining-Balance Method
・If the depreciation amount before adjustment ≥ the guaranteed depreciation amount,
Depreciation limit = Book value at the beginning of the period × Depreciation rate under the declining-balance method
・If the depreciation amount before adjustment < the guaranteed depreciation amount,
Depreciation limit = Revised acquisition cost × Revised depreciation rate under the declining-balance method
For the first year, round any fraction of a month of use up to a full month.
For the fractional part of the maximum depreciation amount, you may round down, round to the nearest whole number, or round up.
*This site assumes no responsibility whatsoever for calculation results or other information. We also do not provide individual consultations.
・Maximum Depreciation Amount = Acquisition Cost × Straight-Line Depreciation Rate
＜Formula for Depreciation Expense Under the New Declining-Balance Method＞
・Guaranteed Depreciation Amount = Acquisition Cost × Guaranteed Rate for the Declining-Balance Method
・Depreciation Amount Before Adjustment = Book Value at Beginning of Period × Depreciation Rate for the Declining-Balance Method
・If the depreciation amount before adjustment ≥ the guaranteed depreciation amount,
Depreciation limit = Book value at the beginning of the period × Depreciation rate under the declining-balance method
・If the depreciation amount before adjustment < the guaranteed depreciation amount,
Depreciation limit = Revised acquisition cost × Revised depreciation rate under the declining-balance method
For the first year, round any fraction of a month of use up to a full month.
For the fractional part of the maximum depreciation amount, you may round down, round to the nearest whole number, or round up.
*This site assumes no responsibility whatsoever for calculation results or other information. We also do not provide individual consultations.
Recommended
Depreciation (Acquired in Heisei 19–23) Calculates the depreciation expense applicable to depreciable assets acquired from April 1, Heisei 19 through March 31, Heisei 24.
Depreciation Rate Table (FY Heisei 19 onward) April 1, Heisei 19 or later: Create a depreciation rate table applicable to depreciable assets acquired on or after this date.
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