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Each chart of account could have its own account settings for depreciation categories. |
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This option appears only when using Fixed Asset Groups. Double click from the field Depreciation Category in Fixed Assets shows this grouping criteria.
Depreciation categories in the grid bellow are shown according to the chosen depreciation category. When none group is define, all depreciation categories are shown.
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| Active |
Marked option makes control when defining depreciation category for the asset. When choose inactive depreciation category, the message appears to alert user about it. |
| Name |
It displays the name of the depreciation group (up to 200 characters). |
| Deprec. group |
It displays the depreciation group's ID number. It can be no more than 8 signs long. Signs can be alphanumeric. |
| Posting |
Choose posting option between:
0 - Posting with no department and cost center specified
1 - Department and cost center from fixed assets header
2 - Department and cost center from FA Location panel
3 - Department from fixed asset header
4 - Department from Location Tab
5 - Cost center from fixed asset header
6 - Cost center from FA Location panel
7 - Department and cost center from FA Location panel according to individual locations
8 - Department from FA Location panel according to individual locations
9 - Cost center from FA Location panel according to individual locations
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| Min. rate |
Here you can define the minimum rate of annual depreciation in %. Depreciation is calculated from revaluated purchase price of fixed asset. That is from the start of the first month to the date of activation. |
| Spec. rate |
Here you can define the rate of annual accelerated depreciation in %. The latter is then calculated from revaluated purchase price of fixed asset. That is from the start of the first month following the date of activation. It can be considered under minimum rate of depreciation.
The minimum depreciation rate is used for fixed asset from individual depreciation category regardless of any other settings. The accelerated depreciation rate is used in calculation for individual fixed asset only if you checked in the Fixed Assets register that accelerated depreciation rate should be used. |
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Period
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On the basis of Minimal rate program itself calculate the depreciation period. |
| Tax Deprec. Categ. |
Choose tax depreciation category from drop down menu. |
DEFAULT ACCOUNTS
That is, those for this depreciation group. When you select the ID of depreciation category, while entering a new fixed asset, by default the program enters data in the fields of the Fixed Assets register osnovnih specified below. It enters account that were set as default in the register.
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| Acquisition account |
It displays the account for posting acquisition when activating fixed asset to the debit side.l |
| In acquisition account |
It displays the account for posting acquisition when activating fixed asset to the credit side (the account for fixed assets before actual activation) |
| Deprec. account DR |
It displays the account for posting purchase price depreciation of fixed asset to the debit side (the account of group 43) |
| Deprec. account CR |
It displays the account for posting purchase price depreciation of fixed asset to the credit side (the account for purchase price value adjustment) |
| Upward rev. acct. DR |
It displays the account to which you can post debit amounts of upward revaluation (the upward revaluation of fixed asset purchase price, account of group 0) |
| Upward rev. acct. CR |
It displays the account to which you can post credit amounts of upwar revaluation (the upward revaluation of fixed asset value adjustment, account of group 0) |
| Upward rev. acct. diff. |
It displays the account to which you can post credit balance of the difference between upward revaluation of purchase price and upward revaluation of value adjustment (account of group 95) |
| Downw. rev. acct. DR |
It displays the account to which you can post debit balance of downward revaluation (the downward revaluation of fixed asset value adjustment, account of group 0) |
| Downw. rev. acct. CR |
It displays the account to which you can post credit amounts of downward revaluation (the downward revaluation of fixed asset purchase price, account of group 0) |
| Downw. rev. acct. diff. |
It displays the account to which you can post debit balance of the difference between upward revaluation of purchase price and downward revaluation of value adjustment (control account 720) |