Umanjenje na kontima umanjenja

Umanjenje na kontima umanjenja

Impairment on Impairment Accounts

	Za utvrđivanje pravilne neotpisane vrednosti, a time i pravilne razlike do nove vrednosti, pre unosa umanjenja moramo OBAVEZNO obračunati amortizaciju do datuma umanjenja.
	Ako je osnovno sredstvo pre umanjenja bilo uvećano (vidi tip 4 - Povećanje na kontima povećanja), najpre treba ukloniti povećanje (vidi tip 7 - Uklanjanje povećanja).

U slučaju kada knjigovodstvena vrednost sredstva prelazi svoju nadoknadivu vriednost, napravi se posebno prevrednovanje osnovnog sredstva. Kao nadomestiva vriednost se računa čista prodajna vrednost ili vrednost u upotrebi, u zavisnosti od toga koja od njih je veća.

Amortizacija takvog umanjenja (vidi 23 - Amortizacija po kontima umanjenja) predstavlja umanjenje troška amortizacije (konta grupe 43).

Primer:

Prema ocjeni procjenitelja, vrijednost osnovnog sredstva koje smo nabavili 15.6.2011, na dan 31.8.2011 iznosi 400.000 KN. Amortizacijska stopa je 20%. Vrijednost osnovnog sredstva po računu dobavljača je 500.000 KN.

First you have to calculate depreciation till August 31st, 2007 in order to establish the book value, that is, the carrying amount on:

When automatically calculating the amount, you only need to decrease carrying amount by 8.333,47 in the Fixed Assets register. Proceed by

selecting Calculate from the right-click menu, confirm the calculation and post revaluated amount. 

You can proceed by recording calculated amounts (manually or by selecting the corresponding function). Then post the line by clicking Post Value Adjustment.

Of course you can calculate cost and adjustment manually, enter them in the register and select type 5 - Downward reval. on downward reval. accounts. Proceed by posting the line by selecting Post Value Adjustment. (For detailed treatment see Calculating Upward Revaluation and Impairment).

Then establish the required percentage of increment of cost and write-off value.

• The carrying amount according to accounting records is: €48.333,34
• Appraiser's estimated value: €40,000.00
• Difference: -€8.333,47
• Difference factor between estimate/shown: €40,000/48.333,34 = 0.82758621
• Decrement factor: 0.82758621 - 1 = -0.17241379

1. Cost decrease on impaired acquisition accounts: 50.000,00 * -0.17241379 = -8.620,83
2. Adjustment value increase on revaluated adjustment accounts: 1.666,66 * -0.17241379 = -287,36

After Upward reval.on upward rev.accounts the depreciation amount is separate for purchase valu in one line and for Upward revaluation in second line.

Below you can observe lines of journal entry:

For transparency sake we manually calculated the revaluated amounts and entered them subsequently. To directly calculate upward revaluation and post the amount you can use Calculate function in the right-click menu (see Calculating Upward Revaluation and Impairment).