The instrument
Amortisation schedule builder
Tool
The AmortisationLadder builder produces a live carrying-value ladder and an IAS 38 paragraph 118 roll-forward for capitalised token spend IAS 38 §118. Set the initial carrying amount, useful life, method and residual value, and drop an ImpairmentPin to model a mid-life IAS 36 write-down IAS 36 §18. Every worked figure is an illustrative example.
AmortisationLadderIllustrative example
Carrying value over life
$480,000first-year charge $160,000
| Period | Opening | Amortisation | Impairment | Closing | Trend |
|---|---|---|---|---|---|
| Y1 | $480,000 | ($160,000) | - | $320,000 | |
| Y2 | $320,000 | ($160,000) | - | $160,000 | |
| Y3 | $160,000 | ($160,000) | - | $0 | |
| Total | $480,000 | ($480,000) | - | $0 |
How to use it
- Set the initial carrying amount. Enter the capitalised amount of the token-built intangible, tied back to the token ledger.
- Set the useful life. Use the UsefulLifeSlider to set a finite life in months, defended from obsolescence evidence.
- Choose the method. Use the MethodDial to switch between straight-line, units-of-production and declining-balance; the ladder reshapes in place.
- Set residual value. Usually zero for an AI intangible, with the reason recorded.
- Model any impairment. Drop an ImpairmentPin at a period and set a recoverable amount to write the ladder down.
Which standard defends each control
- Useful life and start of amortisation IAS 38 §97.
- Amortisation method and pattern of benefit IAS 38 §98.
- Residual value assumed zero IAS 38 §100.
- Impairment to recoverable amount IAS 36 §18.
- The disclosed reconciliation IAS 38 §118.
The roll-forward beneath the ladder is the exact shape of the disclosure note. For the note itself see the carrying-value roll-forward and the copy-ready template.