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The system performs the revaluation of assets by means of a new capitalization on the revaluated asset:

Revaluation Type 02 (Positive Revaluation)

Revaluation Type 05 (Negative Revaluation)

Only permanent assets can be evaluated. The revaluation value is calculated as follows:

Revaluated Value = Market Value - Book Value, where the Book Value is Indexed Cost less Accumulated Depreciation.

Example:

Market Value 500,000.00

Corrected Cost 280,000.00

Accrued Depreciation 80,000.00

Revaluation Value 500,000.00 - 200,000.00 = 300,000.00

The annual rate of depreciation can be adjusted in terms of the new useful life of the asset.

Note:

It is also possible to calculate a negative revaluation. This happens when the revaluated value is lower than the residual value. The asset type, in this case, will be 05. For this case, the values will be negative in the file SN3 - Balances and Values, and it is important to note that the formula for the standard entry has the clause ABS (absolute), and the sign of the value is not considered.

Parameters

MV_ZRADEPR - The revaluation value can be calculated automatically from a specified value, provided the parameter MV_ZRADEPR is set to T (True). This resource was created so that the user does not need to calculate the revaluation by the difference.

Registration of a revaluation record using the asset registration with parameter MV_ZRADEPR set to T:

Original Value 1,000.00

Accrued depreciation 100.00

Residual Value 900.00

Revaluation 1,200.00

In this case, the recording of the revalued asset must be made with a value of BRL 1,200.00 so the system will update the value of the asset by 900.00 and reset the accrued depreciation to zero. The revaluation value will be 300.00.

Registration of a revaluation record using the asset registration with parameter MV_ZERADEPR set to F:

Original Value 1,000.00

Accrued depreciation 100.00

Residual Value 900.00

Revaluation 1,200.00

In this case, a revaluation item will be added independent of the normal acquisition item of the asset, with a value of BRL 300.00 which will be independently controlled by the system.

This setting is recommended to make it easier to segregate the depreciation value of the revaluation item from the depreciation value of the regular item.
 
With the advent of Statute no. 11.638/2007, the adoption of the Revaluation of assets as a way to recompose the fixed assets - or the net equity- is no longer allowed.

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To enable the adjustment of the asset to the present value, the new Recoverable Value routine (ATFA380) was created, which is responsible for calculating the asset's recoverable value.