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Upward Revaluation of Cost (and Adjustment)

Upward Revaluation of Cost (and Adjustment)

Upward Revaluation of Cost (and Adjustment)

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Fixed asset was bought on credit and activated on June 15th, 2007. Its cost is €5,000. On December 31st, 2007 interest on asset amounts to €500. Increase the fixed asset's cost by that amount (taht is, set type 3 - Upward reval. on acquisition accounts).

1. Enter supplier's invoice for interest charged for credit. Proceed by posting the amount to the temporary account of class 5 - 5001 Difference in General Upward Reval. On the other hand, credit contra entries are payable to supplier.

2. Calculate depreciation to December 31st, 2007 (see 21 - Depreciation on Acquisition Accounts).  

3. Enter increase amount of cost in the Fixed Assets register using entry "3 - Upward reval. on acquisition accounts". Since you posted the payable contra entry to account 5001, repost amount to fixed assets account. Enter it in the Value Adjustment panel (see above).

Calculate upward revaluation amount so that salvage value of fixed asset increases by €5,000. Proceed by clicking Calculate from the right-click menu (for detailed treatment see Calculation).

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(For manually performed calculation see Calculating Upward Revaluation and Impairment. Of course here you could use the same procredure). Then you just have to confirm the calculation. You can also confirm and post the amount immediately. For transparency sake we prepared a step-by-step presentation.  

After confirming calculation, data are displayed in line of Value Adjustment panel.

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Below you can observe lines of journal entry:

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4. In future periods the revalued fixed asset will depreciate just like the original cost amount (type 1 - Acquisition). Plus, depreciation type 21 - Depreciatin on acquisition accounts will be calculated automatically both for original cost and general upward revaluation (type 3).

Depreciate fixed asset using upward revaluation of year 2008:

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Lines of journal entry that are created using automatic posting of depreciation report include depreciated cost (e.g. 432D) and its contra entry on the Fixed Assets account (e.g. 0500C): for type 1 - Acquisition and 3 - Upward reval. on acquisition accounts:

 

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Related topics:

For a general description of functions see:

 

 
 

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