Ruchti effect

Due to the different age structure, the Ruchti effect increases the number of systems that can be used at the same time, and thus the so-called period capacity of the company.
Übersteigen die Abschreibungen die tatsächliche Nutzungsminderung der Anlagen, so kann auch die Gesamtkapazität erweitert werden, wobei durch (scheinbare) reduction des Periodengewinns eine stille Rücklage entsteht.

In practice, however, it is hardly possible to immediately reinvest in full the funds released by depreciation, especially since capacity expansions usually also require higher current assets.

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Weitere Erklärungen zu Anfangsbuchstabe "R"