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Fixed Asset Excluding Carrying Amount

Fixed Asset Excluding Carrying Amount

Fixed Asset Excluding Carrying Amount

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When disposing of a fixed asset, the debit balance on acquisition account is balanced out with the credit balance on the account for recording adjustment. Therefore, the posting is a straight-forward procedure. That is, only posting to the credit side of acquisition account and posting to the account for recording adjustment are taken into account.

Moreover, balance sheet is leveled after disposal of fixed asset.

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  • If you already posted fixed asset's revaluation, it is required that you liquidate (dispose) it just like you have done with type 7 - Reversal of upward revaluation. The procedure could also be termed specific revaluation report.
  • On the other hand, if you already posted fixed asset's impairment, it is required that you liquidate (dispose) it just like you have done with type 8 - Reversal of downward revaluation. The procedure could also be termed specific revaluation report.

Example:

On December 31st, 2008 fixed asset has no carrying amount (salvage value). Total value of fixed asset has gradually been transferred to depreciation cost of individual accounting periods. That is, according to the depreciation rate applied.

From December 31st, 2008 on the fixed asset is not used anymore. Hence it is deactivated and removed from accounting records.

Balance on Accounts of Class 0 Before Actual Disposal

Since the fixed asset is completely written-off, the (revaluated) set-off amount of cost and (revaluated) written-off value are balanced out. Thus equal 0.

Account 0400: (Revaluated) cost of equipment 10.000,00  
Account 0500: (Revaluated) adjustment value of equipment   10.000,00

Value of tangible fixed assets on balance sheet: €0

Disposal of Fixed Asset

Balance out transactions on acquisition accounts and accounts for recording adjustment when disposing of fixed asset excluding carrying amount (salvage value).

Account 0400: (Revaluated) cost of equipment   10.000,00
Account 0500: (Revaluated) adjustment value of equipment 10.000,00  

Value of tangible fixed assets on balance sheet: €0

 

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Right-click and select Disposal of Fixed Assets. Proceed by selecting a fixed asset, set deactivation date and click Dispose.:

 

 

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According to SAS 2002, the disposal date need not be specified anymore. The same holds for calculating revaluation. However, this date was kept in the Fixed Assets register for sake of dates implemented before SAS 2002. You can enter it for sake of data congruity.

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Related topics:

For a general description of functions see:


 

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