Ein Konzept zur international vergleichenden Analyse von ... - IFCN

Anhang 3 250
3.2.8 Machinery, Buildings, Quotas (Sheet Dep)
I. Aims/Activity
Calculate depreciation, valuation and replacement investments for machinery,
buildings and quota.
II. External variables
· Accounting options (method of depreciation and valuation in the balance sheet)
· Projected prices for quota, replacement machinery and building
· Machinery input data 100 items, buildings 20 items (market value, purchase price, savage
value, purchase year, econ. lifetime, replacement price and strategy)
· Quota data (20 items) (purchase year, depreciation period , quantity bought, purchase price)
III. The calculations
1. Machinery 2. Buildings 3. Quota
Calculation per item
· Depreciation value and depreciation factor
· Depreciation per item
· Year end value of the item (economic accounting)
· Year end value market values
· Investment if necessary
· Receipts for selling old item
· Capital gains or losses per item
IV. Results
1. Machinery 2. Buildings 3. Quota
· Depreciation
· Valuation
· Market values
· Investments
· Receipts selling old items
· Capital gains/losses
Quelle: TIPI-CAL-Dokumentation, eigene Darstellung
FAL-BW
HEMME (1998)