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The legal entity is entitled to post the highest depreciation amount.
You should verify this date for all new fixed assets before the first depreciation.
The depreciation profile defines the depreciation method, depreciation period, and rounding information. In some countries/regions, such as Belgium, Germany, and the United States, a depreciation method exists that combines two different depreciation methods.
These usually are the Straight line life remaining and Reducing balance depreciation methods.
For more information, see The starting date for the first depreciation calculation, which is based on the placed-in-service date and depreciation convention.
Because some countries/regions might require that you set up the date for the first depreciation differently, sometimes even months before the acquisition, you can change the date.
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The depreciation that is calculated on December 31, 2011, is 5.000 (for two quarters).