Post-processing Value Less Than Adjustment

The expenditure is lower than the accumulated depreciation

Depreciation following December 31st, 2007:

Fixed asset's cost is €10,000; and the adjustment €5,000.

Post-processing value is less than the adjusted value

Post-processing value which prolongs the fixed asset's useful life equals €3,000 (current adjustment equals €5,000).

Posting invoice received for post-processing fixed asset:

Set type 3 and perform posting:

Cost +€0, adjustment -€3,000

the difference between the old and new cost equals 0; on the other hand, the difference between the old and new adjustment is: -€3,000 (0500C -€3,000 (reversal), 047C €3,000)

Related topics:

• Post-processing Value Exceeds Adjustment Value

For a general description of functions see:

• Upward Revaluation on Acquisition Accounts