Determining Option Rates, Composite Rates, Base Rates

According to the phases of input tax treatment, the input tax deduction from acquisition/production costs of an asset has to be dealt with separately:

Option Rates

Composite Rates

Base Rates

Option rates are determined in all phases of the input tax treatment.

Composite rates are determined for each month in the input tax correction phase.

The composite rate in December of the input tax correction phase is stored as base rate in the input tax adjustment phase.

 

Depending on the phase of the input tax treatment, all these rates are determined by means of a function (Determ. option rates).

Determining Monthly Option Rates