Back calculation

Under a recalculation is a bill to understand the subsequent data changes in a new billing account.

General

A back calculation occurs in many specialist areas . What they have in common is that an invoice or settlement has already taken place, which, however, will be affected by later data changes through their retroactive effect. However, the earlier invoices or accounts are “in the world”, so that a corrective back calculation must be made. Retroactive accounting is used to correct periods that have already been closed.

A back calculation can also be used to attempt to draw conclusions about an earlier, as yet unknown data situation from current data. This is particularly the case in criminal law and in historical research . In the case of the latter, in Egyptology, the time could only be determined by back calculation with the assumption of a 20-year term of government and a 30-year generation. Today this back calculation is carried out using the radiocarbon method, among other things .

Wages

In work charges serving payroll especially if as a correction wage or salary rates retroactively be increased. The next payroll accounting then makes a retrospective calculation for the retroactive payments and adds them to the current payments. The back calculation leads to a back payment .

Business administration

The “special inventory ” takes place on one day within the last three months before or the first two months after the balance sheet date . In accordance with Section 241 (3) of the German Commercial Code ( HGB), the inventory may be updated or recalculated to the balance sheet date.

The retrograde valuation is a valuation method in accounting with which the acquisition costs can be calculated from the sales price by retroactive accounting .

Freight forwarding

In groupage traffic, retroactive accounting is a billing method for handling and delivery services by the receiving carrier on behalf of the shipping carrier .

statistics

In economic statistics, the retrospective calculation requires the content-related and methodological processing of existing statistical data with the aim of delivering statistical results that reflect the reality of earlier economic structures as precisely as possible.

Criminal law

The criminal knows the recalculation for offenders that a criminal offense for a drinking commit. If a drunken offenders still at the crime scene taken after is blood , the blood alcohol concentration (BAC) to be determined by conversion. If the perpetrators only focus after that, then for his criminal responsibility recalculation of BAK to the time of the crime offered. A reduction value of 0.2 ‰ per hour plus 0.2 ‰ one-time safety surcharge applies to the recalculation of the question of culpability based on a blood sample, with the first two hours being included in the recalculation.

If you are drunk in traffic , the BAK is to be determined by back calculation in accordance with Section 316 StGB . Since the body begins to break down alcohol during the absorption phase , in cases where the blood sample was not taken immediately after the crime, a back calculation must be made to the time of the crime. If the lowest possible crime time value is favorable for the accused, only a value of 0.1 ‰ per hour can be counted back.