Zmanjšanje obračunanega amortizacijskega popravka

Decrease of Accumulated Depreciation

 In accordance with SRS 1.15 "Subsequent expenditure on an item of property, plant and equipment increases its cost if it increases its future economic benefits in excess of the originally assessed; the subsequent expenditure enabling the extension of useful life of the asset initially reduces the accumulated depreciation. The extension of useful life of the asset initially reduces the accumulated depreciation. The extension of useful life of an item of property, plant and equipment is the extension of the originally assessed period over which the asset is depreciated."

We distinguish therefore two substantially similar cases:

• when the expenditure is higher than the accumulated depreciation and
• when the expenditure is lower than the accumulated depreciation.

For a general description of its functions see:

• 3-Upward Revaluation on Acquisition Accounts

Related topics:

• Upward Revaluation of Purchase Value