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Fixed Asset - Negative Revaluation

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Hi

Have a scenario that I am not sure how to deal with.  I have a client who needs to revalue an asset downwards - i.e. a negative asset.  Now normally this would not be an issue - except - they do not want to impact the depreciation that gets calculated.

There are some rules around depreciation calculations in New Zealand that mean that you only calculate depreciation on the original purchase price - not on any revaluation.

With a positive revaluation - no issue - just add a new related asset with no depreciation.

The only way I can think to do this would be to adjust the depreciation rate to counter for the difference.

E.g. If original asset value was $1,000 with a 10% depreciation rate and the new value is $500, then change the depreciation rate to 20% so $100 is still depreciated.  But, the asset will become fully depreciated before it is meant to.

Any one have any ideas on this one?

Cheers

Heather


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