Decrease of accumulated depreciation

 In accordance with SRS 1.15 "costs that are incurred in relation with fixed asset in question increase its purchase value if future gains from it in comparison with the surmised are thus increased; in this case costs that allow prolongation of the period of use of fixed asset in question first decrease accumulated depreciation." For such an example see Decreasing of calculated depreciation value adjustment.

We distinguish therefore two substantially similar cases:

• when the accumulated depreciation is greater than increase in value and
• when the accumulated depreciation is smaller than increase in value.

For a general description of its functions see:

• 3-Upward Revaluation on Acquisition Accounts

Related topics:

• Upward Revaluation of Purchase Value