Asset depreciation schedule

Asset cards

Depreciation group

Cost centre

Status

Row	Asset no.	Name	Acquired	Group	Method	Acquisition cost	Tax depreciation	Tax NBV	Book NBV

Depreciation schedule

Year	Tax depreciation	Tax NBV	Book depreciation	Book NBV	Cumulative difference	Deferred tax

Register new asset

Name

Acquisition cost in euros

Acquisition date

Depreciation group

Method

Accounting useful life months

Cost centre

Depreciation parameters

Depreciation periods and coefficients change with amendments to the Income Tax Act. Before using them for real records, check them against the current wording — here they are editable parameters.

Group	Typical assets	Period years	Coef. year 1	Coef. later years

Income tax rate for deferred tax

Accelerated depreciation in the first year = acquisition cost ÷ first-year coefficient. In later years = 2 × net book value ÷ (later-years coefficient − number of years already depreciated).

Register summary

tax versus accounting depreciation