Possible values

  • None

    No specific conventions apply to the disposal of the asset.

  • Disposal period

    The period in which the disposal date occurs must be depreciated completely.

  • Previous period

    The period before the period in which the disposal date occurs must be depreciated completely

  • First/second half year

    If the disposal date is between 01/01 and 30/6 of a normal calendar year, the depreciations must be made for this half-year before the disposal. Ifn the disposal date is between 01/07 and 31/12, the second half-year must be depreciated completely before disposal.

  • Year of disposal

    The year in which the disposal date occurs must be depreciated completely before disposal.

  • Previous year

    In the year of the disposal no depreciation must be made at all.