Imputed depreciation records the consumption of tangible and intangible fixed assets that are not consumed within an accounting period in operational accounting or cost accounting. There is no legal regulation for them. The company can freely choose the depreciation method, with the BDI recommending straight-line depreciation. The depreciable object is usually depreciated as long as it is used by the company.
In contrast to the depreciation on the balance sheet, which is regulated in commercial and tax law, the imputed depreciation can be used to try to determine the consumption as accurately as possible. Accordingly, it can be set at any height.
Insbesondere müssen ihr nicht die acquisition cost or Manufacturing costs zu Grunde liegen, wie bei der bilanziellen Abschreibung. Damit kann sie dem Prinzip der substanziellen Kapitalerhaltung gerecht werden. Wertansätze sind:
The replacement value, which is expediently used as the base value in times of rising prices, but which is usually difficult to determine. It is intended to ensure that a corresponding object can be purchased again after a good has been removed from the depreciation amounts.
The daily value to be applied if the determination of the replacement value is not easily possible. It can refer to the day of the offer, the sale, the receipt of payment.
If determining the daily value is also problematic, it is advisable to refer to the
To fall back on acquisition and production costs.