HALOWERKFinopswerk
individual asset impairment reversal cap ledger
Reconstruct ONEINDIVIDUAL non-goodwillCOSTMODEL PPEasset withoriginalcost/residual/life,ONEgivenpriorimpairmentatperiodp,andcurrentreviewatq>pBEFORElifeends. RebuildactualcurrentbookusingstraightlinedepreciationAFTERpriorloss;independentlyrebuildcurrenthypotheticalbookWITHOUTpriorloss. Currentassetafter=min(givenrecoverable,hypotheticaldepreciatedbook),NOToriginalcostoroldlossamountcap. SignedcurrentP&Lchange=after-actualbook:positivereversal/negativefurtherimpairment..
POST https://finops.halowerk.com/v1/individual-asset-impairment-reversal-cap-ledgerEingaben
| Feld | Typ | Pflicht | Beschreibung |
|---|---|---|---|
| historical_cost_n | integer | Ja | |
| residual_n | integer | Ja | |
| prior_impairment_n | integer | Ja | |
| original_life_periods | integer | Ja | |
| prior_after_periods | integer | Ja | |
| review_after_periods | integer | Ja | |
| recoverable_domain_n | array | Ja | |
| amount_denominator | integer | Ja | |
| report | object | Ja |
Vollständiges Eingabeschema anzeigen
{
"type": "object",
"properties": {
"historical_cost_n": {
"type": "integer",
"minimum": 1,
"maximum": 1000000
},
"residual_n": {
"type": "integer",
"minimum": 0,
"maximum": 1000000
},
"prior_impairment_n": {
"type": "integer",
"minimum": 0,
"maximum": 1000000
},
"original_life_periods": {
"type": "integer",
"minimum": 2,
"maximum": 4
},
"prior_after_periods": {
"type": "integer",
"minimum": 0,
"maximum": 2
},
"review_after_periods": {
"type": "integer",
"minimum": 1,
"maximum": 3
},
"recoverable_domain_n": {
"type": "array",
"minItems": 1,
"maxItems": 2,
"uniqueItems": true,
"items": {
"type": "integer",
"minimum": 0,
"maximum": 1000000
}
},
"amount_denominator": {
"type": "integer",
"minimum": 1,
"maximum": 1000
},
"report": {
"type": "object",
"minProperties": 13,
"maxProperties": 13,
"propertyNames": {
"enum": [
"prior_impairment_anchor",
"pre_review_book_anchor",
"unimpaired_review_book_anchor",
"recoverable_anchor",
"unrecognized_recovery_anchor",
"carrying_change_anchor",
"post_review_book_anchor",
"remaining_periods_anchor",
"depreciation_charge",
"closing_asset_book",
"cumulative_depreciation",
"cumulative_PL_slice",
"carrying_bridge_gap"
]
},
"additionalProperties": {
"type": "array",
"minItems": 4,
"maxItems": 4,
"items": {
"type": "object",
"additionalProperties": false,
"required": [
"n",
"d"
],
"properties": {
"n": {
"type": [
"string",
"null"
],
"minLength": 1,
"maxLength": 64
},
"d": {
"type": [
"string",
"null"
],
"minLength": 1,
"maxLength": 64
}
}
}
}
}
},
"required": [
"historical_cost_n",
"residual_n",
"prior_impairment_n",
"original_life_periods",
"prior_after_periods",
"review_after_periods",
"recoverable_domain_n",
"amount_denominator",
"report"
],
"additionalProperties": false
}Veröffentlichtes Eingabebeispiel
{
"historical_cost_n": 7,
"residual_n": 1,
"prior_impairment_n": 2,
"original_life_periods": 3,
"prior_after_periods": 0,
"review_after_periods": 1,
"recoverable_domain_n": [
6
],
"amount_denominator": 7,
"report": {
"prior_impairment_anchor": [
{
"n": "2",
"d": "7"
},
{
"n": "2",
"d": "7"
},
{
"n": "2",
"d": "7"
},
{
"n": "2",
"d": "7"
}
],
"pre_review_book_anchor": [
{
"n": "11",
"d": "21"
},
{
"n": "11",
"d": "21"
},
{
"n": "11",
"d": "21"
},
{
"n": "11",
"d": "21"
}
],
"unimpaired_review_book_anchor": [
{
"n": "5",
"d": "7"
},
{
"n": "5",
"d": "7"
},
{
"n": "5",
"d": "7"
},
{
"n": "5",
"d": "7"
}
],
"recoverable_anchor": [
{
"n": "6",
"d": "7"
},
{
"n": "6",
"d": "7"
},
{
"n": "6",
"d": "7"
},
{
"n": "6",
"d": "7"
}
],
"unrecognized_recovery_anchor": [
{
"n": "1",
"d": "7"
},
{
"n": "1",
"d": "7"
},
{
"n": "1",
"d": "7"
},
{
"n": "1",
"d": "7"
}
],
"carrying_change_anchor": [
{
"n": "4",
"d": "21"
},
{
"n": "4",
"d": "21"
},
{
"n": "4",
"d": "21"
},
{
"n": "4",
"d": "21"
}
],
"post_review_book_anchor": [
{
"n": "5",
"d": "7"
},
{
"n": "5",
"d": "7"
},
{
"n": "5",
"d": "7"
},
{
"n": "5",
"d": "7"
}
],
"remaining_periods_anchor": [
{
"n": "2",
"d": "1"
},
{
"n": "2",
"d": "1"
},
{
"n": "2",
"d": "1"
},
{
"n": "2",
"d": "1"
}
],
"depreciation_charge": [
{
"n": "2",
"d": "7"
},
{
"n": "2",
"d": "7"
},
{
"n": "0",
"d": "1"
},
{
"n": "0",
"d": "1"
}
],
"closing_asset_book": [
{
"n": "3",
"d": "7"
},
{
"n": "1",
"d": "7"
},
{
"n": "1",
"d": "7"
},
{
"n": "1",
"d": "7"
}
],
"cumulative_depreciation": [
{
"n": "2",
"d": "7"
},
{
"n": "4",
"d": "7"
},
{
"n": "4",
"d": "7"
},
{
"n": "4",
"d": "7"
}
],
"cumulative_PL_slice": [
{
"n": "-2",
"d": "21"
},
{
"n": "-8",
"d": "21"
},
{
"n": "-8",
"d": "21"
},
{
"n": "-8",
"d": "21"
}
],
"carrying_bridge_gap": [
{
"n": "0",
"d": "1"
},
{
"n": "0",
"d": "1"
},
{
"n": "0",
"d": "1"
},
{
"n": "0",
"d": "1"
}
]
}
}Ergebnis & Dokumentation
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Quelle dieser Seite: der veröffentlichte HALOWERK-Katalog. Stand: 2026-11-07, 02:42 UTC.
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