Function Augmenter Expenses

Function augmenter expenses increase functions and benefits of the assets during their normal economic life. Therefore, expense costs are amortized in equal rates within the remaining amortization period of the main asset.
For example, if you relate a longevity expense of 1000 TRY in 2013 to an asset having a 5-year economic life and purchased in 2012, depreciation table will be as below.
Function Augmenter Expenses of the Asset
(Normal Depreciation Method)

These cost-increasing asset expenses are associated with the relevant asset as expense by using Asset Management > Asset Transactions > Allocation Slips.
Allocation Slip Date is considered as the start date of the association. You can allocate multiple longevity or function augmenter assets to an asset, however, assets which are considered as expense can only be allocated to a single asset. If you want to associate it with another record, you need to break its relation to the current asset using the Usage Termination slip.
Depreciation of fixed assets which will be tracked as expenses is calculated over the relevant asset to which it is allocated. Therefore, you will not find a "Calculate" option available in the depreciation tables of Expense Asset cards. Only if depreciation of the relevant asset to which it is allocated is calculated, it can be viewed over this depreciation table. Depreciation values calculated for expense records are posted to General Ledger over the relevant asset to which it is allocated.
If an asset for which you have issued a Usage Termination or Decommissioning slip is related to another asset having "Longevity" or "Function Augmenter" relation, this relation is broken. As of the date of cancellation of records relation, you can perform depreciation calculations of the related asset from its own card. If a depreciation calculation is performed before the cancellation of records relation, it is deleted without changing the calculations belonging to the previous months.
If you establish an expense relation starting from a month in which depreciation calculation is performed, and the main asset depreciation of the start month of this relation has not been posted to General Ledger:

• As of the relevant month, calculations are performed by considering expense depreciation.
• For example, let's assume that expense relation is established in April, 2011, and April 2011 main asset depreciation is calculated. When depreciation is recalculated by using "Calculate" option, expense depreciation line is added.

If you establish an expense relation starting from a month in which depreciation calculation is performed, and the main asset depreciation of the start month of this relation has been posted to General Ledger:

• You will receive "Some part of previous calculations posted to G/L," warning when attempted to re-perform calculations.
• Expense depreciation is also calculated as of the next period after the relevant month, however it is not included in calculations of the relevant month.
• For example, let's assume that expense relation is established in April, 2011, and April 2011 main asset depreciation is calculated. When amount for May is calculated by using "Calculate" option, expense depreciation line is added to May, instead of April.