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When you revaluate an asset through a specialized technical report, you must register the additional revaluation value as type 02.
Note: You cannot register the revaluation (type 02) and law 8,200 (type 04) without the acquisition of the asset (type 01). The asset may be subject to more than one revaluation.
You can only revaluate Permanent Assets.
The revaluation value is calculated as follows:
Revaluated Value = Market Value - Book Value, where the Book Value is Corrected Cost minus Accrued Depreciation.
Example:
Market Value | 500,000.00 |
Corrected Cost | 280,000.00 |
Accrued Depreciation | 80,000.00 |
Revaluation Value | 500,000.00 – 200,000.00 = 300,000.00 |
The annual rate of depreciation can be adjusted in terms of the new useful life of the asset.
Automatic Revaluation
The revaluation value can be calculated automatically from a specified value, provided the parameter MV_ZRADEPR is set to T (True). This resource was created so that the user need not calculate the revaluation by the difference.
Example:
Original Value | 1,000.00 |
Accrued Depreciation | 100.00 |
Residual Value | 900.00 |
Revaluation | 1,200.00 |
In this case, the value 1,200.00 is registered. Thus, the system updates the asset value at 900.00, setting accrued depreciation to zero. The revaluation value will be 300.00.
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You can also calculate a negative revaluation. This happens when the revaluated value is lower than the residual value. The asset type, in this case, will be \"05\". For this case, the values will be negative in the file SN3 - Balances and Values, and it is important to note that the formula for the standard entry has the clause ABS (absolute), and the sign of the value is not considered. |
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