【MACRS】美国折旧表及其计算方法

 背景介绍：

 笔者朋友在实施美国项目，其中涉及到美国相关的资产折旧方式：MACRS。

资料收集：

MACRS都是用的加速折旧+直线折旧混合

USA - Depreciation keys for MACRS Half-Year conven... - SAP Community

Your settings for the key will be incorrect.

The half year convention means that irrespective when you buy the asset, you get 6 months in the first year.

What you need is a) Period control method set to 07/07/07/07 (Mid year)

b) Declining Bal Mth set to 2x No min or Max.

Your key is then set-up as

Phase 1 Base 0011 (% from Life), Base Value in ML Method 24 , Changeover 1 a) & b)

Phase 2 Base 0011, In ML Method Base Value = 24 & Tick REM Life, Changeover 5 a)

Phase 3 Base 0017 > TO get rid of any rounding effect.

This will work for the MACRS 3,5,7,10 Useful lifes. For 15 20 years, your declining bal Mth has to be 1.5x

后台配置：

上图右侧体现了折旧方法的配置点。

测试注意MACRS都是用的加速折旧+直线折旧混合。