The column information of the depreciation table can be grouped under the start, pre-valuation and post-valuation categories.
Periodic calculations are listed on the depreciation table to integrate fixed asset depreciations to accounting. In this way, the last record of the fiscal year calculations is prevented from overwhelming the previous records and the calculation for each fiscal year is prevented from being listed on a line, allowing periodic records to be kept separately.
Periodic depreciations are tracked on the following columns of the depreciation table.

  • Periodic Active Revaluation
  • Periodic Accumulated Depreciation Revaluation
  • Periodic Depreciation

Start Info
Information displayed on these columns includes the information entered on the fixed asset record window or specified in the System Settings section.
The information contained in the starting info columns:
Year column indicates the year of the depreciation and revaluation information displayed on the line.
Month column indicates the month of the depreciation and revaluation information displayed on the line.
Revaluation Rate indicates the revaluation rate to be applied for that year. The revaluation rate is determined by the Ministry of Finance every year. Revaluation rates to be applied for each year are recorded using the Revaluation Rates option located in the System Settings section.
Depreciation column indicates the depreciation rate to be applied for that year. Legal depreciation rates for each fixed asset type are announced by the Ministry of Finance. The depreciation rate is entered while the asset card is open. The rate entered here is automatically transferred into the fixed asset record window.
Method column indicates the depreciation method to be applied for that year. The depreciation method is specified on the asset card. A depreciation transaction that started with the decreasing balances method, can be changed in the next years and terminated with the normal balances method.
Starting Cost column displays the fixed asset purchase price for the first year. For the next years, the total cost of the previous year is listed on the column.
Additional Costs field shows the additional cost which incurs the increase in value of the asset's starting cost. In order to reflect increase in value of an asset to the depreciation table, cost must be assigned to the asset by using input slips and must be checked as Affects Cost. As of the date of the costs incurred, cost amount reflects to the additional costs field. The starting and total costs of the asset are affected. Cost and new cost increased with the additional costs are considered in depreciation calculations in the periods after the cost incurred.
Expenses Not Revaluated column displays the total amount of expenses within the year that are not related to the fixed asset record for which the depreciation table is generated.
Expenses Revaluated column displays the total amount of expenses within the year that are related to the fixed asset record for which the depreciation table is generated.
Decrease in Value (%) field shows decrease in value on depreciation line basis. New total is calculated with Decrease in Value and Decrease in Value (%) information. Depreciation of the relevant and next lines are recalculated according to this cost info. Amount of Decrease in Value affects the starting cost of fixed asset and the total cost.
Increase in Value (%) field shows increase in value on depreciation line basis. This field is taken into consideration in total cost and depreciation calculations similarly to the "additional costs" field. New total is calculated with Increase in Value and Increase in Value (%) information. Depreciation of the relevant and next lines are recalculated according to this cost info. Amount of Increase in Value affects the starting cost of fixed asset and the total cost. Rules, which apply for the depreciation calculations performed after adding additional costs to the starting cost, also apply after reflecting Amount of Increase in Value to the line.
Total Cost column displays the total cost amount calculated by subtracting the loss of value total from the total of revaluated and not revaluated expenses.

Pre-valuation Info
These columns contain totals before valuation.
Value Before Revaluation column displays the total cost for the first year. The fixed asset value in the next years is calculated by adding the post-valuation asset value of the previous year to the all revaluated and not revaluated expenses of that year.
Then, the loss of value amount of the year on the line and the valuations made to the loss of value amount from the starting year are subtracted from this amount.
Accumulated Depreciation Before Revaluation column does not contain any amount for the first year. In the next years, this column displays the amount calculated by subtracting the depreciation amount reserved for the loss of value from the starting year from the total accumulated depreciation amount of the previous year. The net book value (pre-valuation) is the value calculated by subtracting the accumulated depreciation amount from the fixed asset value total.
Net Book Value Before Revaluation column displays the net book value before the valuation.

Post-valuation Info
Value After Revaluation column displays the asset value after the valuation.
Accumulated Depreciation After Revaluation column displays the accumulated depreciation amount after the valuation.
Net Book Value After Revaluation column displays the amount calculated by subtracting the accumulated depreciation amount from the asset value.
Value Increase Fund column displays the amount calculated by subtracting the net book value (pre-valuation) from the net book value (post-valuation).
Yearly Depreciation amount calculation method varies depending on the selected depreciation type and revaluation depreciation parameters.
If the depreciation type is Normal, it is calculated as the net book value (post-valuation) x 1/related year. Here the year value is 1 for the first, 2 for the second year and so on.
If the depreciation type is Decreasing Balances, it is calculated as the net book value (post-valuation) of the related year x depreciation rate until the last year. If the depreciation is calculated for the last year, the net book value (post-valuation) is reflected in whole.
Total Accumulated Depreciation column displays the total accumulated depreciation. This value is equal to the yearly depreciation for the first year. For following years, it is equal to the sum of accumulated depreciation amount (post-valuation) of the related year and the yearly depreciation.
Book Value (EOY) column displays the net active value of the fixed asset. This value is calculated by subtracting the total accumulated depreciation of the related year from the fixed asset value (post-valuation) of the related year.
Periodic Active Revaluation column displays the active revaluation amount. This applies only to years with revaluation. This value is calculated by subtracting the total fixed asset value (pre-valuation) of the related year from the fixed asset value (post-valuation) of the related year.
Periodic Accumulated Depreciations Revaluation column displays the accumulated depreciation revaluation amount. This applies only to years with revaluation. This value is calculated by subtracting the accumulated depreciation (pre-valuation) of the related year from the accumulated depreciation (post-valuation) of the related year.
Periodic Depreciation column displays the depreciation amount of the period. Displays the yearly depreciation amount in yearly calculations. The aim of this column is to reflect the depreciation calculated for the period.
As per Turkmenistan legislation, daily depreciation is calculated for the assets purchased in the middle of the month and which will be amortized as of the purchase date. While calculating daily depreciation, monthly depreciation amount is divided into the number of days of the relevant month and the daily depreciation amount is found. Periodic depreciation is calculated by multiplying the active number of days of the asset with this amount.
Production Quantity column displays annual and monthly production quantities specified in asset card > fixed asset record depreciation parameters when the asset depreciation type is production quantity. Depreciation share which is to be allocated every year and based on the months of the year is calculated by considering production quantities.