In SAP Asset Accounting, which of the following are individual calculation methods that can be assigned within a depreciation key to control how depreciation is calculated and posted?

Introduction / Context:
Depreciation keys in SAP Asset Accounting define how depreciation is calculated for fixed assets over time. To give flexibility, each depreciation key can be composed of several individual calculation methods that determine the base amount, the pattern of depreciation, maximum limits, and period control. This question checks whether you know which elements are considered individual calculation methods within a depreciation key and therefore belong to configuration rather than high level company settings.

Given Data / Assumptions:

- The system uses depreciation keys to calculate depreciation for different asset classes. - Each depreciation key can reference several calculation methods for different aspects of the calculation. - You have heard of methods such as declining balance, multilevel, maximum amount, and period control methods. - The question asks which of these are valid individual calculation methods assigned within depreciation keys.

Concept / Approach:
In SAP, a depreciation key is not a single formula; it is a structure that references different calculation methods to handle various dimensions of depreciation. For example, one method may define whether the approach is straight line or declining balance, another may define how depreciation is distributed over periods, and another may specify maximum allowable amounts for special rules. Declining balance methods, maximum amount methods, multilevel methods, and period control methods all belong to this configuration framework and can be combined to match legal or corporate rules.

Step-by-Step Solution:
Step 1: Recognize that a declining balance method is a typical calculation method that reduces the book value by a fixed percentage each year. Step 2: Understand that maximum amount methods can cap depreciation for certain periods to meet legal or internal limits. Step 3: Note that multilevel methods allow different depreciation rates in different time intervals, such as higher depreciation in the first few years. Step 4: Recall that period control methods define from which period and to what extent depreciation begins or changes based on acquisition date or other timing rules. Step 5: Realize that all these methods are defined as individual calculation components and then assigned into a depreciation key, which confirms option a as correct.

Verification / Alternative check:
If you look at Asset Accounting Customizing, you will find separate configuration nodes for calculation methods such as base methods, declining balance, multilevel, maximum amount, and period control methods. Depreciation keys then reference these methods. This structure confirms that these elements are indeed individual calculation methods. There is no setting that restricts you to straight line methods only, and calculation methods are not defined only at company code level; they are part of the depreciation key definition.

Why Other Options Are Wrong:
Option b is wrong because SAP supports many methods beyond straight line, including declining balance and multilevel methods. Option c is incorrect because period control methods are only one component of a depreciation key, not the only allowed method. Option d is also incorrect because calculation methods live inside the depreciation key configuration and are not limited to global company code settings; they are reusable building blocks used across company codes where the chart of depreciation is shared.

Common Pitfalls:
A common mistake is to think of depreciation keys as simple labels instead of structured combinations of methods. This can lead to confusion when a legal requirement changes and users do not know whether to adjust the method or create a new key. Another pitfall is overlooking the importance of period control methods, which can significantly change depreciation amounts if acquisition occurs mid year. Understanding the role of each calculation method helps you plan configuration in a way that covers both legal and management reporting needs.

Final Answer:
The correct statement is that declining balance methods, maximum amount methods, multilevel methods, and period control methods are all individual calculation methods that can be assigned within a depreciation key. Therefore, the correct option is Declining balance methods, maximum amount methods, multilevel methods, and period control methods are all individual calculation methods used in depreciation keys.