This window is used to remove one or several capitalized expenses, other than the main expense, linked to the fixed asset.

This window is called from the Fixed assets management function via the [Detach] button.

It can be accessed in Visualization mode with an asset:

- already having several linked expenses, (when the asset is linked to only one expense, this action is not authorized as the detachment of the main expense is banned)

- whose depreciation start date for each plan is superior or equal to the fiscal year start date of their context even if periodic closings have been carried out for this fiscal year.

At the end of the process, each removed expense will be classified once again among the capitalized expenses and assigned to the creation of a new asset or the update of an existing fixed asset.

Prerequisites

SEEREFERTTO Refer to documentation Implementation

Screen management

This screen is composed of a header displaying, as a reminder, the asset identification as well as a tab used to select the expenses to be detached.

Header

The header displays the reference and the fixed asset description which the action is called for. This information cannot be modified.

Business object

Reference (field OBJREF)

Reference for the financial asset. 

Description (field OBJDES)

Description of the financial asset.

Cancel improvement (field CCLMDRFLG)

This flag, reserved to the Polish legislation, is submitted to the KPL activity code.
It can be accessed as soon as the asset has been subjected to an improvement by assigning the expenses to the current period. It is used to cancel the improvement by unlinking all the expenses that have participated in the improvement operation. Then, when activated, only the expenses that have participated in the improvement are displayed. Then, they are all selected automatically and mandatorily.
When the flag is not activated, only the expenses different from those that have participated in the improvement are displayed. The unlinking operation follows the standard mechanism.

Tab Setup definition

This tab is composed of a grid displaying the list of expenses linked to the fixed asset, the main expense is displayed in blue characters on the first line.

In this list, the Detach indicator must be activated on each line corresponding to an expense to withdraw, then the user must validate by clicking on the [OK] button, to close the window and get back to the screen Assets in modification. The taking into account of the detachment only takes place after saving the fixed asset.

Grid Linked expenses

Undo (field FLGULI)

When active, this flag is used to select the expense(s) to be detached.

The following cannot be detached:

  • the main expense: displayed in blue,
  • expenses locked by another process (user or processing): displayed in red,
  • expenses at the source of the asset creation, if at least on of the balance sheet values has been modified during its creation.
Reference (field CODLOF)

This column displays the list of expenses attached to the financial asset. The main expense is displayed in blue characters on the first line. The red line indicates that the expense has been locked by another process.

Line (field LINLOF)

This field reminds the user of the line number of the expense.

Description (field DES)

This column displays the description of each expense.

General account (field GAC)

This column displays the CoA account of each expense.

CoA tax excl (field AMTNOTCPY)

This column displays the expense amounts, expressed in the company management currency.

field CURCPY

This field displays the company currency and cannot be modified.

IFRS account (field IASACC)

This column displays the IFRS account of each expense.

IAS tax excl (field AMTNOTIAS)

This field displays the amount for each retained expense, expressed in the IAS-IFRS valuation currency.
field CURIAS

This field displays the management currency of the IAS/IFRS depreciation context.

Free field amount 1 (field USRFLDM1)
Free field 1 coef (field USRFLDC1)
Fr field coeff 2 (field USRFLDC2)

Processing description

Impact on the fixed asset

  • The General Chart of Account (GCoA) Ex-tax receipt value for the fixed asset is decreased by the total amount of the selected expenses whose nature in the GCoA plan is not Charge. The CoA VAT amounts are recalculated.
     
  • The IAS/IFRS Ex-tax receipt value for the fixed asset is decreased by the total amount of the selected expenses whose nature in the IAS/IFRS plan is not Charge. The IAS/IFRS VAT amounts are recalculated.
     
  • The depreciation bases are modified. The update is taken into account from the current fiscal year start date (or the depreciation start date if it is later). The current fiscal year expense as well as the next ones are recalculated based on the new depreciation basis. If closed periods exist for the current fiscal year, the expense of the current period contains the adjustment due to the revision of the fiscal year expense.
    This revision does not induce any change of depreciation method.

Impact on each detached expense

  • The expense is marked as being not capitalized. On the Expenses screen, the information contained in the Asset block are automatically modified: the Asset link indicator is is deactivated and the reference of the asset is erased.
     
  • The account postings of the expense take back their original values.
     
  • Cancellation events for accounting allocations are created if accounting allocations events had been generated upon capitalization.
     
    (The inquiry of events is possible in the Events Journal window which can be accessed from the Other info tab). Other info of the management function of Expenses).

Error messages

In addition to the generic error messages, the following messages can appear during the entry :

This expense cannot be detached: the balance sheet value was modified upon creation of the asset.

The balance sheet value of the asset should correspond to the total of capitalized expenses values. However, during the asset creation, its balance sheet value has been changed. It is thus no longer possible to detach capitalized expenses upon creating the asset because its depreciation base could no longer be adjusted accordingly. The only solution available to detach expenses would be to delete the asset.

Tables used

SEEREFERTTO Refer to documentation Implementation