Fixed Assets - Accounting
Fixed Assets - Accounting
Dates
Purchase
(Reval.)
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Purchase date of the fixed asset.
Till the 31st Dec 2001 this was also the date, from which on you
calculated the first revaluation of purchase value.
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Activation (Depr.)
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The activation date of the fixed asset is the date, from which you
calculate depreciation. Tangible fixed assets and small tools
are depreciated from the first of the month following the one they have
been available for use, that is when they were activated.
 Tangible fixed asset is
depreciated from the first of the month following the one it has been
available for use. (SRS 1.22).
Example:
The entered date of activation/calculation of the first depreciation
for the month
01st March 07 / april 2007
15th March 07 / april 2007
31st March 07 / april 2007
01st April 07 / maj 2007
Between 31st Dec 2001 and 31st Dec 2005 it has been applied that
depreciation shall be calculated from the first day of the month
following the one when the fixed asset was made available for use. If
you have not entered the date (e.g. fixed asset in preparation), then
only revaluation has been caluclated for it and not depreciation.
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Disposal (Reval.)
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Till 31st Dec 2001 the disposal date of the fixed asset has
been the date, to which you have been calculating the revaluation of the
purchase value of the fixed asset. This information has been entered as
the last day of the month when revaluation is still calculated.
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Deactivation (Depr.)
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The date of deactivation of the fixed asset is the date, from which
depreciation of the fixed asset is not calculated. These are the so
called fixed assets permanently out of usage. This information is
entered as the last day of the month when depreciation is still
calculated.
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Depreciation/revaluation
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If you change the depreciation category this also causes the accounts to
change as set in the depreciation categories register.
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Depreciation category
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You can select the
depreciation category for fixed assets.
Information about the rate of minimum and accelerated depreciation which is
to be calculated for this fixed asset, is contained here.
In case you change the depreciation category, a message is returned: Do you really want to change
depreciation category of the fixed asset xxx?. |
Acceler. deprec.
|
This field should be selected if you want to calculate besides the
minimum also the accelerated depreciation for this fixed asset. By all
means accelerated depreciation shall be calculated only if the
appropriate interest rate for it is entered in the depreciation
category register, in which the fixed asset belongs.
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Additional
depreciation
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By using this ratio you can for a specific fixe asset calculate on the
basis of the information about the minimum rate of depreciation
additional (functional) depreciation which is added to the minimum and
accelerated depreciatoin (if the ration is positive) or is deduced (if
the ratio is negative).
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Salvage value
| You can enter the
amount of salvage value, to which fixed asset are depreciated during the
period of use.
Example: You purchased fixed asset in the amount of €300,000 and
which is depreciated by the depreciation rate of 30 %. Although you plan
to sell it after 2 years of use and you suppose that you shall get
€200,000 from selling it. That is why this information is entered in the
field for determining of salvage value so that the program shall
calculate depreciation to this amount only.
See also the example in
Usage of salvage value. |
Posting - accounts
Acquisition - Debit
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The
account, to which the debited purchase amount
has been posted (account of class
0)
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| Acquisition - Credit | kThe
account for credit contra-entry of the purchase value by the activation
of the fixed asset.
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Depreciation - Debit
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The account, to which you can post the depreciated amount (to the debit
side) that represents the company's cost. By default the amount can be
specified in the depreciation categories register (account group 43).
The information is used by the program when posting depreciation amount that
represents the company's cost to the debit side.
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Depreciation - Credit
| The
account, to which you can post the depreciated amount (to the credit
side) of the calculated depreciation that represents the company's cost.
This is the account with the changed value of the fixed asset. By
default the amount can be specified in the depreciation categories
register (account of class 0).
The information is used by the program when posting depreciation amount that
represents the company's cost to the credit side.
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Upward
reval. - Debit
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The account, to which you can post the special revaluated fixed assets
adjustment to the debit side due to the upward revaluation. By default
the amount can be specified in the depreciation categories register (account
of class 0).
The information is used by the program when posting upward revaluation of
the purchase value of the fixed asset to the debit side.
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Upward reval. - Credit
| The
account, to which you can post the special revaluated fixed assets
adjustment to the debit side due to the upward revaluation. By default
the amount can be specified in the depreciation categories register (account
of class 0).
The information is used by the program when posting upward revaluation of
the purchase value of the fixed asset to the credit side.
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| Upward
reval. - Difference |
The account, to which you can post the balance to the credit side - the
difference between the upward revaluation of purchase value and the
upward revaluation of value adjustment on the upward revaluation accounts (Upward
revaluation account, Debit - Upward revaluation account, Credit). This
is the account of the special revaluated capital adjustment
(account group 95).
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Downward reval. Debit
| The
account, to which you can post the special revaluated fixed assets
adjustment to the debit side due to downward revaluation. By default
the amount can be specified in the depreciation categories register (account
of class 0).
This information is used by the program when posting the downward
revaluation amount of fixed asset adjustment to the debit side.
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Downward reval. - Credit
| The
account, to which you can post the special revaluated fixed assets
adjustment to the credit side due to downward revaluation. By default
the amount can be specified in the depreciation categories register (account
of class 0).
This information is used by the program when posting the downward
revaluation amount of fixed asset adjustment to the credit side.
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| Downward reval. - Difference | kThe account, to which you can post the balance to the
debit side - the
difference between the downward revaluation of purchase value and the
downward revaluation of value adjustment on the downward revaluation accounts
(Downward revaluation accoun, Credit - Downward revaluation, Debit).
This is the account of the revaluated operation costs (parent account
720).
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Information about fixed asset acquisition
Supplier
|
You may enter the
supplier of the fixed asset.
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Supplier's invoice
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The original ID of the supplier's invoice.
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Internal document
| The
internal document ID that is related to the supplier's invoice and is
posted to subject accounts or to the general ledger.
by double-clicking the internal document ID you can also open it.
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Purchase value
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It is the initial book value of the fixed asset. And with a new fixed
asset this is the purchase value. The program performs validation
whether the amount with the difference between the purchase value and
the changed value of the first record of the type
1 - Purchase i nthe Balance
tab are equivalent. |
Manuf. part No.
|
The manufacture label of the fixed asset.
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Year of manufacture
| The year the fixed asset
was manufactured.
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Calculation ID
|
kalkulacijska šifra osnovnega sredstva
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