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Why is the retirement generating a debit depreciation expense and credit acc. depreciation lines?

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Hello,

I need help understanding some lines in the entry generated for a retirement transaction. Here is the example:

1) I have converted the asset in date of 01-JUL-23:

  • Cost: 1658.01
  • DPIS: 2019/11/30
  • Prorate: INE_FA_PR (following month convention)
  • Amortize: YES
  • Amortization Start date: 2023/07/01
  • YTD Depreciation: 27.66
  • Depreciation Reserve: 189.01
  • Method: 30 years
  • Cost: 1658.01

2) Two months have gone by:

  • There was depreciation taken for the period of JUL-23 and AUG-23: Amount is 4.63
  • I believe that the periodic depreciation calculated at the moment the asset was converted in the system is : (Cost-Depreciation Reserve)/remaining years. Therefore: (1658.01 - 189.01)/317 months = 4.63

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