It is necessary to have the accounts from the fixed asset register to post this type of entry:

• to post to the debit side: Downward Revaluation - Debit (e.g. 0390D)
• to post to the credit side: cancelation of depreciation - Debit (npr. -4310D)

By the first depreciation of downward revaluation values of the type 5- Downward revaluation on downward revaluation accounts are depreciated. By any additional depreciation of downward revaluation it is depreciated together with its value adjustment of the last existing record of the type 23- Depreciation on downward revaluation accounts, larger for a possible additional downward revaluation of the type 5 - Downward revaluation on downward revaluation accounts and less the possible reversal of downward revaluation of the type 8 - Reversal of downward revaluation.

When downward revaluation of fixed asset is posted (see 5 - Downward revaluation on downward revaluation accounts ) we have to make sure that it is also depreciated with the same rate as the purchase value of asset.  

Depreciation of downward revaluation results in decrease of depreciation (accounts of group 43).

Example:

• Amortizacija po kontih oslabitve