Digital writing-off is an operate-economical method for the collection of the depreciation one-good. It is a special case of the arithmetic-degressive writing-off. With this those decrease in value decreases year by year by a constant amount. The special of the digital writing-off is, this amount with the decrease in value in the last year must.

The digital writing-off is computed as follows:

a_T = D = \ frac {2 \ OFF} {T cdot \ cdot (T+1)}= \ frac {OFF} {1+2+"… +T}

OFF = depreciation basis = initial costs + acquisition additional expenses - residual value

a_T = amortization amount of the last period of the depreciation age

D = annual reduction of the amortization amount

T = period

Example

A machine with the value 15,000 is to be copied during one period by 4 years digitally. Acquisition additional expenses and residual value are directly zero.

Then D is calculated as follows:

D = 2 *15.000/4 (4+1) = 30,000/20 = 1.500

This is however only the amortization amount for the last period. The amortization amount of the preliminary periods increases in each case by once this amount and can to formula for the periods 1-3 be determined as follows:

a_t = (4 - t + 1) * D

• Period 1: (4 - 1 + 1) * 1,500 = 6.000
• Period 2: (4 - 2 + 1) * 1,500 = 4.500
• Period 3: (4 - 3 + 1) * 1,500 = 3.000

The writing-off plan presents itself then as follows:

Articles in category "Digital writing-off"

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