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The Facility Current Period Depreciation Amount is calculated from the Acquisition Original Asset Recorded Cost Amount and each capital improvement cost in accordance with FMR Volume 4, Chapter 6.
If the life of the facility has been extended, then depreciate the book value and the capital improvement costs over the new remaining life.
Otherwise, depreciate the book value of the facility over its remaining life and each capital improvement over its life.
There must be a Facility Current Period Depreciation Amount recorded for each valid RPA Type Code value of "B" (Building), "S" (Structure), or "LS" (Linear Structure) entered for an asset that is not yet fully depreciated.
The Facility Current Period Depreciation Amount must be recorded in US dollars and cents. |
Comments |
Business Rule Extra Properties |
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Business Rule Number: | 720076 |
APG Compliant? | |
Business Rule Category: | Action Assertion |
Business Rule Level: | Operational |
Business Rule Source Type: | Compliance Requirement |
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