This function is used to carry out a mass modification of one or more depreciation parameters for all assets, or for a selection of assets, belonging to one or more fiscal sites for the same company.

Before being carried out in real mode, the processing can be simulated in order to assess the result using the report. In order not to re-enter the parameters for the actual process running after simulation, the parameters linked to the method change as well as the selection criteria, can be saved.

..\FCT\SEEINFO the assets for which a method change is prohibited are implicitly excluded from the process. These are:

- inactive assets,
- assets with the In template holding type,
- assets classified as for sale,
- assets which have been subject to an actual asset issue,
- assets in the process of an intra-group transfer,
- assets acquired during the current fiscal year and subject to a VAT adjustment following an activity sector transfer after the current period.

Prerequisites

SEEREFERTTO Refer to documentation Implementation

Screen management

This function is composed of:

  • a header that is used to specify the processing options and to choose the company and the financial sites to which the assets to be processed belong,
     
  • the Parameters tab that is used to enter the new depreciation methods,
     
  • the Extended selection tab that is used to select the assets to be processed.

Management method of the window

The management is the same for this window as for all the mass processing functions that can be applied to assets.

Processing setup

First, it is necessary to set up the processing or to recall, using the button [Recall] button, an existing setup previously saved under a Memo code.

The setup of the processing consists in:

- Entering the processing options. By default, the process is carried out in Simulation mode and generates a Detailed log file displaying the values of the different parameters applied during the process execution, as well as the previous and new values for each updated asset.

- Selecting the company and the potential other financial sites where the assets are referenced.

- Entering the parameters linked to the method change.

- Carrying out if necessary a selection of the assets concerned by the process.

Note: when the setup of a processing is completed, it is possible to save it under an identification code using the button [Memo] list. It is then possible to recall it at a later date for use in a method change.

Process launch

Once the setup is done, it is possible to:

  • Directly apply the entered parameters to each of the selected assets, by clicking on the OK button. A consistency check is then carried out on the new method.; if there is an error associated with an asset, the previous method is kept and an error message is displayed in the report.
    Note: when an update of the Residual value is required, the OK button cannot be accessed. Access to the Control window is mandatory in order to enter the residual value at the level of each asset.
  • Go through an intermediate stage to control the entered parameters by clicking the Control button.

    A window displays two tables.

    1/ The first table shows the selected list of assets.

    2/ The second table contains the depreciation methods for each asset plan on which the cursor is positioned in the first table.

    This window is used to:

    - View the new depreciation methods
    - Identify by color display the potential lines with errors along with the corresponding error messages. The assets associated with errors are not updated with the entered parameters; they are displayed with their original method parameters.
    - Correct or adjust the depreciation parameters.

Any modification of one or several depreciation parameters carried out on an asset must be validated using the Save button. To cancel the modifications in progress on the asset, click the Cancel button.
After the manual adjustments are completed, click the End button to close the control window; the parameter entry window is displayed again, making it possible to either confirm the mass update by clicking the OK button, or interrupt the update by clicking the End button.

Processing description

A method change includes the following operations:

  • Application of the new parameters entered.
  • Updating of the fiscal assets and their depreciation schedules, according to the processing terms described below and linked to the effective date of the change.
  • Generation of a method change event for each one of them (FASMTC).
    - The operational effective date is saved in the EVTDAT field; it is the effective date of the method change.
    - The accounting effective date is saved in the CPTDATINT field; it is the latest date of the following dates: Start date of the current period, Depreciation start date.
     
    The user can view the events in the Events journal window that can be accessed from the Other info tab of the Fixed assets management function.
     
  • Archiving in a dedicated table (DEPRECARC) of the depreciation plan before the method change, if the company is subjected to the French legislation (FRA). It can be viewed in the Archived plan tab, accessible from the event detail inquiry.

Header

The header contains the processing options and is used to select the company, as well as the site(s) in which the assets are registered.

Options

Simulation (field FLGSIM)

This check box is selected by default and runs the closing in simulation mode. In this case, controls and the process are carried out but there are no updates recorded in the database.

Clear this check box to run in actual mode. In this case, you cannot reverse the closing and updates are recorded in the database. If you are using intermediate commits, it is recommended that the NIVTRACE – Log file level parameter (AAS chapter, MIS group) value is 0.
Report (field FLGETA)

This indicator can be accessed only when one or several reports are linked to the massive process. In this case, the activation of this indicator enables the user to print these reports.

Detailed log file (field FLGDET)

A log file is automatically displayed on process completion, showing the processing parameters. A Statistics section gives the number of selected assets, the number of assets updated as well as the number of assets not processed due to an error. Assets with errors are listed with their error reason.

When this box is ticked, the log file is displayed in the form of a detailed report presenting, in addition to the information listed above, the list of assets successfully processed.

The viewing and printing of log files are possible at any time via the report code ATRACE - Print log file print request, obtained from the Supervisor function in the Print/Group print menu.

Grid Company selection

field FLGCPY

Help common to all the mass processings.
The grid displays the list of the managed companies for which the user is authorized.
Check a box to select the company which must be processed.
After selecting a company, all the financial sites that are linked to it are selected by default. You can selectively de-select those that are not concerned by the processing.
You can also select directly the site(s) to be processed. In that case, the company to which they are attached is automatically selected.

SEEINFO When the company setupACCPERCTL - Control of accounting periods (chapter AAS, group CPT) has the value 'Yes', the company is not displayed in the list if at least one of its contexts is not synchronized with the accounting period/fiscal breakdown. The desynchronization status of a context is visible in the screenDetailed status of contexts that can be accessed from the Actions icon.In that screen, on the Calculation tab, the field Modification type has the value 'CNX' and the field Modified parameter has the value 'DESYNC'.In this case, it is necessary to launch the processing of Contexts synchronization.
Company (field CPY)

This field displays the company code.

Grid Site selection

field FLGFCY

The grid displays the list of the sites attached to the companies and for which the user has authorizations.
Check this box for the site to be taken into account in the processing.
After selecting a company, all the financial sites that are linked to it are selected by default. You can selectively de-select those that are not concerned by the processing.

Company (field FCYCPY)

Identification Code for the company which the site is linked to.

Site (field FCY)

Identification code of the site.

Options

  • Simulation:
    This check box, selected by default, is used to carry out a simulation of the method change for the selected assets. The modification of the assets is not saved in the database.
     
    The impact of the processing on the assets can be viewed in the log file displayed at the end of the processing.
     
  • Detailed log file:
    A log file is systematically displayed on completion of the processing; it shows the processing options, the selection criteria, the method change parameter values, as well as the number of selected assets, the number of updated assets and the number of assets not processed as a result of an error. Assets associated with errors are listed with their error reason.

    When this check box is selected, the log file is displayed in the form of a detailed report presenting, in addition to the information listed above, the list of assets successfully processed. For each of the assets, a maximum of five parameters are presented for the previous and new methods. For assets with errors, only the previous method values are presented.

Note: the viewing and printing of the log files is possible at any time via the Print log file print request of the ATRACE report code, obtained from the Supervisor function in the Print/Group print menu.

Company selection – Site selection

These tables display both the list of managed companies for which the user is authorized and the list of financial sites corresponding to these companies where the user is authorized.

SEEINFO  When the company parameterACCPERCTL - Control of accounting periods (chapter AAS, group CPT) has Yes for value, the company is not displayed in the list as soon as at least of one its context is not synchronized with the accounting period/fiscal breakdown.In this case, it is necessary to launch the Contexts synchronization process.
The situation of de-synchronization of a context can be viewed on the Detailed status of contexts,Calculation  tab (the value of the Modification type field is CNX and the value of the field Parameter modified is DESYNC).

It is necessary to select the company and the sites in which the assets involved in the processing, are registered. After the selection of the company, all the sites linked to the company are selected by default. The user can de-select those that are not concerned by the processing.
Provided they belong to the same company, the site(s) involved in the processing can be directly selected, in which case the company to which they belong is automatically selected.

Reminder: the assets MUST be registered in sites attached to the same company. Selecting a second company, or sites linked to another company, leads to the de-selection of the first company selected, after validation of a confirmation message.

After having selected the company or the site(s), it is possible to refine the selection by entering other selection criteria in the dedicated Extended selection tab.

Tab Setup definition

This tab is made up of a table containing as many lines as there are depreciation plans managed by the company.

For each plan, use this table to:

  • Request an update of the assets Residual value. In this case, this value must be entered, for each asset, in the Control window.
  • To apply any required adjustment to one or more elements in the depreciation method after having set the Update flag, which precedes it, to the value Yes . The different management rules belonging to each parameter, are specified at the level of the field descriptions.
  • To specify:
    - the effective date of the method change: Depreciation start date, Fiscal year start date, Period start date.
    - the management terms of the potential variance on depreciation, when the change of method takes effect at the asset depreciation start date, and when this date is earlier than the start date of the current fiscal year.

    Note    : The processing terms linked to the chosen effective start date are described below.


    After entry of the parameters, it is necessary either to validate by clicking the OK action, or to perform a check of the information entered by clicking Check.
    Reminder: When an update of the residual value is requested, you cannot click the OK action. Access to the Control window is mandatory in order to enter the residual value at the level of each asset.

Grid New deprec methods

Plan (field DPRPLND)

The code for the depreciation plan.

Chg effective start (field MTCTIATYP)

Help common to the unitary and mass processing of the method change.
This field is used to select the date at which the mode change will be effective.
In a unitary process, the selections are available according to the depreciation start date of the asset:

  • If the depreciation start date is before the start of the current financial year, the mode change can be effective on the Depreciation start date, Financial year start date or Period start date.
  • If the depreciation start date is after or equal to the start of the current financial year, and before the start of the current period, the mode change can be effective on the Depreciation start date, or Period start date.
  • If the depreciation start date is after or equal to the start of the current period, the mode change is automatically and necessarily effective on the Depreciation start date.

Specificities: if the depreciation mode is LB (Belgianlinear) and the specific rule is changing from Depreciation charge x2 to Depreciation charge x2 abandoned, then the mode change is necessarily effective on the Financial start date.

For more details and examples on the process terms related to the effective date selection for a mode change, see thefunction documentation.
Rec. meth chge var (field MTCDEVADJ)

Help common to the unitary and mass processing of the method change.
This field is used to indicate how the difference will be managed on the depreciation total following a depreciation method change.
This field can be entered if the depreciation start date is before the financial start date of the current plan, and if the effective date for the mode change is equal to the depreciation start date.
To know more about the management terms for this variance, see the documentation related to the Mode change function.
 
Specificities: If the depreciation mode is IT (Ordinario / Anticipato) and the Exceptional depreciation rate is other than 0, the variance in the depreciation total cannot be processed by the Financial year exceptional charge or Period exceptional charge recovery option.
RV update (field RSDFLG)

Help common to the unitary and mass processing of the method change. This indicator can be viewed only in mass-processing mode. It must be activated if a modification of the residual value is required. The entry of this value is carried out in the Control window.

Update-> (field STRFLG)

When set to Yes, this forcing indicator enables to force the value of the field to which it is associated.

Depr. start (field STRDPRDATD)

Help common to the unitary and mass processing of the method change. This field can only be entered if the Upd indicator is set to Yes. It is used to enter the depreciation start date for the asset, or in the case of a mass process for the group of assets. The modification of the amortisation start date is authorised only if the asset has not been closed or if the amortisation start date before the modification is superior or equal to the current period start date.

Current mode (field DPMO)
Method (field DPMD)

Enter the depreciation mode for the asset or, in the case of a mass process, for all the selected assets. This mode should be authorized for the related company, plan and country.

The choice of the mode is submitted to the following restrictions:

  • On a French company Fiscal plan, the method can only be DF - French decreasing, or LP French straight line.
  • The CA - Amortization expense / Gross value or RA - Amortization expense / Net value modes can only be used on a plan of the Accounting and fiscal context other than the Subsidy plan and only if the asset holding type is In concession. If the management mode of the concession is Transmitted by renewal, the depreciation method of the plan designated to manage the amortization expense must be:
    - SA, when it comes to renewing assets.
  • The OPE - Operation Units mode can only be used on a plan belonging to the context retained for the OPE management and only if the asset has been attached to a Production workbench.

The modification of the amortization mode can lead to the modification of the Depreciation start date of the plan and its loading, according to the setup carried out at the level of the Depreciation method, either with the First use date, or with the Purchase date, or with the Posting date.
Update-> (field ENDDPRFLG)

When set to Yes, this forcing indicator enables to force the value of the field to which it is associated.

Depr. end (field ENDDPRDATD)

This field is only available if the Update check box is selected to force the end depreciation date for the asset, or in the case of a mass process, for all assets.
It is only authorized to force the depreciation end date if the RA - Amortization expense / net Value or RE - Residual in day pro rata method is used. The date entered must be later than the start date for the fiscal year of the concerned plan context.

Current duration (field DPRDURO)
Update-> (field DURFLG)

When set to Yes, this forcing indicator enables to force the value of the field to which it is associated.

Depre. durn (field DPRDURD)

Help common to the unitary and mass processing of the method change. This field can only be entered if the Upd indicator is set to Yes. It is used to enter the depreciation duration to be applied to the asset or in the case of a mass process, to all of the selected assets.

The rules for the entry and the value of the depreciation duration are a function of the depreciation method entered:

  • The duration can be entered except if the method has the value: WD (With depreciation), OU (Operation units), PI (Inflated progressive), OR (Ordinario), AN (Anticipato) or IT (Ordinario/Anticipato).
    In this case, the duration will be equal to 0 and it cannot be modified.
    If the mode has FM for value (Shapes and moulds), the duration is automatically of 3 years.
    If the mode has LG for value(Line), the duration is automatically of 1.5 year.
    If the mode has LP for value (French straight-line), and the specific rule is 12 months software, the duration is automatically of 1 year.
  • It is mandatory that it is greater than or equal to 3 years for the Digressive type methods.
  • If the depreciation method is a Free, method, the duration is at least equal to the minimum duration specified for this method.
Current rate (field DPRRATO)
Update-> (field DPRRATFLGD)

When set to Yes, this forcing indicator enables to force the value of the field to which it is associated.

Rate (field DPRRATD)

This field is only available if the Update check box is selected to enter the depreciation rate for the asset or in the case of a mass process, for all the selected assets.

The rules for the entry of the depreciation rate are a function of the depreciation method entered:

  • When one of the following modes are entered, this field cannot be entered, and the rate must be set to 0:
    CA (Amortization expense / Gross value), DA (German digressive), DE (Spanish declining), FD (French declining), DX (German mixed declining), DP (Portuguese declining), DV (Portuguese mixed declining), DI (Spanish mixed declining), FM (Shapes and moulds), LG (Line), PR (Progressive), RA (Amortization expense / Net value), RE (Residual), SA (Without depreciation), SY (Softy), UD (Declining balance), UL (Straight line), OU (Operation units)
  • When the method entered has the value PI (Inflated progressive), AN (Anticipato), OR (Ordinario) or IT (Ordinario/Anticipato), it is mandatory to enter the rate.
  • When the entered mode is the DB one (Belgian declining), this rate, when entered, must be higher than the linear rate and lower than the double of the straight rate.
Update-> (field PRATYPFLG)

When set to Yes, this forcing indicator enables to force the value of the field to which it is associated.

Prorata (field PRATYPD)

The pro rata type can be entered only if the depreciation method on the schedule is one of the three following types: UL (Straightline), UD (Declining balance) or RE (Residual).
Note: The Day pro rata type is not authorized for the UL and UD methods.
Update-> (field DPRRA2FLGD)

When set to Yes, this forcing indicator enables to force the value of the field to which it is associated.

Exc. depr rate (field DPRRAT2D)

Help common to the unitary and mass processing of the method change.

This field is linked with the management of the IT (Ordinario/Anticipato) mode. It is displayed only if the mode is allowed for company's country and can be entered only if the Maj flag is set to Yes. It is used to enter the depreciation rate used by the IT depreciation method (Ordinario/Anticipato) in order to calculate the Anticipato depreciation.

  • The rate value should be lower than or equal to the depreciation rate value.
  • If the asset is new, the rate can be entered only for the first three years of depreciation.
  • In the case of a second hand asset, the rate can be entered only for the first year of depreciation.
Update-> (field RSDVALFLG)

When set to Yes, this forcing indicator enables to force the value of the field to which it is associated.

Residual value (field RSDVALD)

Help common to the unitary and mass processing of the method change. This field is only visible during a unitary process and can only be entered if the Upd indicator is set to Yes.
It is used to enter the residual value of the asset in another plan than the subsidy plan. The residual value must not be greater than the NV at the start of the period (or start of the financial year if the periods are not managed).
Update-> (field ALWFLG)

When set to Yes, this forcing indicator enables to force the value of the field to which it is associated.

Specif. rule - fiscal help (field ALWCODD)

Help common to the unitary and mass processing of the method change.
This field can only be entered if the Upd indicator is set to Yes.
It is used to enter the code for a specific rule to be applied during the depreciation of an asset, or in the case of a mass process a group of selected assets.
The rule to apply is selected according to the depreciation mode selected and/or the depreciation plan. For example, rules generating fiscal help (Help 25 %, Help 50 %, Energy, Depreciation rise 30 %, ...) can only be applied for the Fiscal plan.
Tax credit amount (field ALWAMT)

This field is used to enter a fiscal help. The amount should be less than the net value at the period start.
Data entry is disabled for plans on which one of the following rules has been specified:

  • Help 25 %, Help 50 %
  • Depreciation rise 30 %
  • Rate rise 30%
  • Energy
  • Increase of 1 of the degressivity factor
  • Dedicated to research
  • Press 39 bis
  • 40% deduction [15apr15 - 14apr17]

Note on the 40% deduction [15/04/15-14/04/17] Specific rule for a French company:

To apply this rule, the purchase date must be on or before 14/04/17. If not, you receive the message "If the specific rule no longer applies at the purchase date, make sure you have the rights to apply it. Do you confirm?" You can select Yes or No to dismiss the message.

Yes: Applies the rule even if the purchase date is past 14/04/17.

No: Creation or updates are not applied and you need to change the Specific rule to None or cancel the action.

 
Update-> (field ACLCOEFLG)

When set to Yes, this forcing indicator enables to force the value of the field to which it is associated.

Acceleration coeff. (field ACLCOED)

The depreciation accelerator coefficient is used to manage depreciation modes: Declining balance, Belgian declining, Russian straight-line, Russian declining, Russian constant and Softy Russian modes. It can only be modified for these depreciation modes.
When this factor is applied to the Belgian declining mode, it must be included between 1 and 2 and contain up to 2 decimals (examples: value 2 corresponds to 200 %; the value 1.5 corresponds to 150 %).
Standard (field PLNSTD)

This field reminds the user of the accounting standard retained for the management of the depreciation plan.

Potential effective dates and processing terms

The table below presents the adjustment or processing terms applied to each asset, according to the effective date of the method change.

1/ The depreciation start date is less than the start date of the current FY fiscal year.

Effective date 

Processing Terms 

 Depreciation start date

The depreciation total on FY-1 end is recalculated.
The variance between the new and the former total can be processed, as the user wishes, according to one of the following modalities:
- In carry-forward See Example 1.
- Fiscal year exceptional charge. See Example 2.
- Period exceptional charge. See Example 3.
- Integrated to the fiscal year charge. See Example 4.
- Integrated to the period charge. See Example 5.

 Current F Fiscal year start date

The depreciation total on FY-1 end is not recalculated.
The F fiscal year charge will be recalculated using the new method, which is necessarily based on a residual method applied to the depreciation net value at the start of the F fiscal year.
The charge of the P period will contain the regulation of the charges of the closed periods.
See Example 6.

 Start date of current period P

The depreciation total on FY-1 end is not recalculated.
The depreciation total of the closed periods of the current fiscal year is not recalculated.
The "residual" F fiscal year charge [P period start - F fiscal year end] will be calculated using the new method, which is necessarily based on a residual method applied to the depreciation net value at the start of the P period.
This charge of the "residual" fiscal year will be distributed on the P period and the following of the F fiscal year.
The charge of the F Fiscal year will be equal to the total: charges of closed periods before method change + charge of "residual" fiscal year.
See Example 7.

2/ The depreciation start date is greater than or equal to the start date of the current FY and less than the start date of the current period P.

Effective date 

Processing Terms 

 Depreciation start date

The charge of the F fiscal year will be recalculated using the new method.
The charge of the P period will contain the regulation of the charges of the closed periods.
See Example 8.

 Start date of current period P

The depreciation total of the closed periods of the current fiscal year is not recalculated.
The depreciation charge of the "residual" fiscal year [P period start - F Fiscal year end] will be calculated using the new method, mandatorily based on a residual method.
This charge of the "residual" fiscal year will be distributed on the P period and the following of the F fiscal year.
The charge of the F Fiscal year will be equal to the total: charges of closed periods before method change + charge of "residual" fiscal year.
See Example 9.

 3/ The depreciation start date is greater than or equal to the start date of the current period P.

Effective date 

Processing Terms 

 Depreciation start date

The charge of period P (or the depreciation start period) will be recalculated based on the new depreciation method.

A list of examples is provided below, illustrating the implementations and processing terms available.

Effective date and consecutive method changes:

During an ongoing fiscal year, multiple depreciation method changes can be carried out. The implementation of a method change cannot be prior to the previous change.
Example
Let us consider a fiscal year containing 4 periods: P1, P2, P3 and P4.

  • During P2, a change of method is made to be effective at Period start.
    During P3, only a change of method to be effective at Period start will be possible.
  • During P1, a change of method is made to be effective at Fiscal year start.
    During P3, a change of method to be effective at Fiscal year start or a change of method to be effective at Period start will be possible.

Examples of method change

Depreciation start date less than Current fiscal year FY
  • Example 1

    Effectiveness: Depreciation start date
    Chosen terms: Variance on total at the end of F-1 in Carry forward balance

    - Depreciation start date: 01/07/2004 (i.e. 184 holding days)
    - Asset value: 10,000
    - Method: linear
    - Duration: 5 years
    - Current fiscal year: 01/01/2006 - 31/12/2006
    - Current period: 01/04/2006 - 30/06/2006
    - Depreciation total on FY-1 end: 3,005.46
    - Duration change (extended to 6 years)

Fiscal year

Period

Fiscal year start total

Fiscal year charge

Period charge

Period end total

Carry-forward
(1)

01/01/04 -
31/12/2004

(1,005.46)
838.05

01/01/05 -
31/12/2005

(2,000.00)
1,667.00

01/01/06 -
31/12/06

01/01/06 - 31/03/06

3,005.46

2,000.00

493.15

493.15

01/04/06 -
30/06/06

(3,005.46)
(1) 2,505.05

1,667.00

(2) 333.50

826.65

(-500.41)

01/07/06 -
30/09/06

2,505.05

1,667.00

420.17

1,246.82

01/10/06 -
31/12/06

2,505.06

1,667.00

420.18

1,667.00

01/01/07 -
31/12/07

01/01/07 -
31/03/07

(3) 4,172.05

1,667.00

411.04

411.04

01/04/07 -
30/06/2007

4,172.05

1,667.00

415.61

826.65

01/07/07 -
30/09/2007

4,172.05

1,667.00

420.17

1,246.82

01/10/07 -
31/12/07

4,172.05

1,667.00

420.18

1,667.00

01/01/08 -
31/12/08

5,839.05

1,667.00

01/01/09 -
31/12/2009

7,506.05

1,667.00

01/01/10 -
31/12/10

9,173.05

826.95

01/01/11 -
31/12/11

10,000.00


(1) The variance between the new total on FY-1 and the previous one: 2,505.05 - 3,005.46 = -500.41 must be posted as Carry-forward at the start of F financial year.
The new total at the end of F-1 (2,505.05) cancels and replaces the previous one (3,005.46), even though the forcing flag is set to Yes for this total.

(2) The charge of the fiscal year is recalculated using the new duration, the charge of the P period contains the depreciation total variance of the closed periods of the F fiscal year:
(10,000.00 x 16,67 %) = 1,667.00 x (181 days / 365 days) = 826.65 - 493.15 = 333.50

(3) At the closing of 2006 fiscal year, the total at the end of the year is calculated as follows:
New total at the end of 2005 re-caculated after the change of method + Charge of 2006
Let us consider: 2,505.05 / 1,667.00 = 4,172.05


Depreciation start date less than Current fiscal year FY
  • Example 2

    Effectiveness: Depreciation start date
    Chosen terms: Variance on total at the end of F-1 in Exceptional charge of the fiscal year

    - Depreciation start date: 01/07/2004 (i.e. 184 holding days)
    - Asset value: 10,000
    - Method: linear
    - Duration: 5 years
    - Current fiscal year: 01/01/2006 - 31/12/2006
    - Current period: 01/04/2006 - 30/06/2006
    - Depreciation total on FY-1 end: 3,005.46
    - Duration change (extended to 6 years)

Fiscal year

Period

Fiscal year start total

Fiscal year charge

Period charge

Period end total

Fiscal
exception.(1)

01/01/04 -
31/12/2004

(1,005.46)
838.05

01/01/05 -
31/12/2005

(2,000.00)
1,667.00

01/01/06 -
31/12/06

01/01/06 - 31/03/06

3,005.46

2,000.00

493.15

493.15

01/04/06 -
30/06/06

3,005.46

1,667.00

(2) 333.50

826.65

(-500.41)
-248.15

01/07/06 -
30/09/06

3,505.46

1,667.00

420.17

1,246.82

(-500.41)
-126.13

01/10/06 -
31/12/06

3,505.46

1,667.00

420.18

1,667.00

(-500.41)
-126.13

01/01/07 -
31/12/07

01/01/07 -
31/03/07

(3) 4,172.05

1,667.00

411.04

411.04

01/04/07 -
30/06/2007

4,172.0

1,667.00

415.61

826.65

01/07/07 -
30/09/2007

4,172.05

1,667.00

420.17

1,246.82

01/10/07 -
31/12/07

4,172.0

1,667.00

420.18

1,667.00

01/01/08 -
31/12/08

5,839.0

1,667.00

01/01/09 -
31/12/2009

7,506.05

1,667.00

01/01/10 -
31/12/10

9,173.05

826.95

01/01/11 -
31/12/11

10,000.00


(1) The variance between the new total on FY-1 and the previous one: 2,505.05 - 3,005.46 = -500.41 must be posted as Exceptional charge for the F fiscal year, this exceptional charge must be distributed on the current period and the following ones.
For the period [01/04/06 - 30/06/06]: -500.41 x (181 / 365) = -248.15
For the period [01/07/06 - 30/09/06]: -500.41 x (273 / 365) - (-248.5) = -126.13
For the period [01/10/06 - 30/12/06]: -500.41 - -374.28 = -126.13

(2) The charge of the fiscal year is recalculated using the new duration, the charge of the P period contains the depreciation total variance of the closed periods of the F fiscal year:
(10,000.00 x 16,67 %) = 1,667.00 x (181 days / 365 days) = 826.65 - 493.15 = 333.50

(3) At the closing of 2006 fiscal year, the total at the end of the year is calculated as follows:
Total at the end of 2005 + Exceptional charge of 2006
Let us consider: 3,005.46 + 1,667.00 -  500.41 =  4,172.05

Depreciation start date less than Current fiscal year FY
  • Example 3

    Effectiveness: Depreciation start date
    Chosen terms: Variance on total at the end of F-1 in Exceptional charge of the period

    - Depreciation start date: 01/07/2004 (i.e. 184 holding days)
    - Asset value: 10,000
    - Method: linear
    - Duration: 5 years
    - Current fiscal year: 01/01/2006 - 31/12/2006
    - Current period: 01/04/2006 - 30/06/2006
    - Depreciation total on FY-1 end: 3,005.46
    - Duration change (extended to 6 years)

Fiscal year

Period

Fiscal year start total

Fiscal year charge

Period charge

Period end total

Fiscal
exception.(1)

01/01/04 -
31/12/2004

(1,005.46)
838.05

01/01/05 -
31/12/2005

(2,000.00)
1,667.00

01/01/06 -
31/12/06

01/01/06 - 31/03/06

3,005.46

2,000.00

493.15

493.15

01/04/06 -
30/06/06

3,005.46

1,667.00

(2) 333.50

826.65

(-500.41)

01/07/06 -
30/09/06

3,505.46

1,667.00

420.17

1,246.82

01/10/06 -
31/12/06

3,505.46

1,667.00

420.18

1,667.00

01/01/07 -
31/12/07

01/01/07 -
31/03/07

(3) 4,172.05

1,667.00

411.04

411.04

01/04/07 -
30/06/2007

4,172.05

1,667.00

415.61

826.65

01/07/07 -
30/09/2007

4,172.05

1,667.00

420.17

1,246.82

01/10/07 -
31/12/07

4,172.05

1,667.00

420.18

1,667.00

01/01/08 -
31/12/08

5,839.05

1,667.00

01/01/09 -
31/12/2009

7,506.05

1,667.00

01/01/10 -
31/12/10

9,173.05

826.95

01/01/11 -
31/12/11

10,000.00


(1) The variance between the new total on FY-1 and the previous one: 2,505.05 - 3,005.46 = -500.41 must be posted as Exceptional charge for the P period, when the change of method was carried out.

(2) The charge of the fiscal year is recalculated using the new duration, the charge of the P period contains the depreciation total variance of the closed periods of the F fiscal year:
(10,000.00 x 16,67 %) = 1,667.00 x (181 days / 365 days) = 826.65 - 493.15 = 333.50

(3) At the closing of 2006 fiscal year, the total at the end of the year is calculated as follows:
Total at the end of 2005 + Exceptional charge of 2006
Let us consider: 3,005.46 + 1,667.00 -  500.41 =  4,172.05


Depreciation start date less than Current fiscal year FY
  • Example 4

    Effectiveness: Depreciation start date
    Chosen terms: Variance on total at the end of F-1 integrated to the charge of the fiscal year

    - Depreciation start date: 01/07/2004 (i.e. 184 holding days)
    - Asset value: 10,000
    - Method: linear
    - Duration: 5 years
    - Current fiscal year: 01/01/2006 - 31/12/2006
    - Current period: 01/04/2006 - 30/06/2006
    - Depreciation total on FY-1 end: 3,005.46
    - Duration change (extended to 6 years)

Fiscal year

Period

Total
fiscal year start

Fiscal
fiscal year

Fiscal
period

Total
period end

01/01/04 -
31/12/2004

(1,005.46)
838.05

01/01/05 -
31/12/2005

(2,000.00)
1,667.00

01/01/06 -
31/12/06

01/01/06 -
31/03/06

3,005.46

2,000.00

493.15

493.15

01/04/06 -
30/06/06

3,005.46

(1) 1,166.59

(2) 85.35

578.50

01/07/06 -
30/09/06

3,005.46

1,166.59

294.05

872.55

01/10/06 -
31/12/06

3,005.46

1,666.59

294.04

1,166.59

01/01/07 -
31/12/07

01/01/07 -
31/03/07

(3) 4,172.05

1,667.00

411.04

411.04

01/04/07 -
30/06/2007

4,172.05

1,667.00

415.61

826.65

01/07/07 -
30/09/07

4,172.05

1,667.00

420.17

1,246.82

01/10/07 -
31/12/07

4,172.05

1,667.00

420.18

1,667.00

01/01/08 -
31/12/08

5,839.05

1,667.00

01/01/09 -
31/12/2009

7,506.05

1,667.00

01/01/10 -
31/12/10

9,173.05

826.95

01/01/11 -
31/12/11

10,000.00



(1) The variance between the new total on FY-1 and the previous one: 2,505.05 - 3,005.46 = -500.41 must be integrated to the charge of the fiscal year. Let us consider 1,667.00 - 500.41 = 1,169.59

(2) The charge of the fiscal year is recalculated using the new duration, which contains the variance on the total at the end of F-1. The charge of the P period contains the depreciation total variance of the closed periods of the F fiscal year:
1,166.59 X (181 days / 365 days) = 578.50 - 493.15 = 85.35

(3) At the closing of 2006 fiscal year, the total at the end of the year is calculated as follows:
total at the end of 2005 + Charge of 2006
Let us consider: 3,005.46 / 1,166.59 = 4,172.05



Depreciation start date less than Current fiscal year FY
  • Example 5

    Effectiveness: Depreciation start date
    Chosen terms: Variance on total at the end of F-1 integrated to the charge of the period

    - Depreciation start date: 01/07/2004 (i.e. 184 holding days)
    - Asset value: 10,000
    - Method: linear
    - Duration: 5 years
    - Current fiscal year: 01/01/2006 - 31/12/2006
    - Current period: 01/04/2006 - 30/06/2006
    - Depreciation total on FY-1 end: 3,005.46
    - Duration change (extended to 6 years)

Fiscal year

Period

Total
fiscal year start

Fiscal
fiscal year

Fiscal
period

Total
period end

01/01/04 -
31/12/2004

(1,005.46)
838.05

01/01/05 -
31/12/2005

(2,000.00)
1,667.00

01/01/06 -
31/12/06

01/01/06 -
31/03/06

3,005.46

2,000.00

493.15

493.15

01/04/06 -
30/06/06

3,005.46

1,166.59

(1) -166.91

326.24

01/07/06 -
30/09/06

3,005.46

1,166.59

(2) 420.17

746.41

01/10/06 -
31/12/06

3,005.46

1,666.59

420.18

1,166.59

01/01/07 -
31/12/07

01/01/07 -
31/03/07

(3) 4,172.05

1,667.00

411.04

411.04

01/04/07 -
30/06/2007

4,172.05

1,667.00

415.61

826.65

01/07/07 -
30/09/2007

4,172.05

1,667.00

420.17

1,246.82

01/10/07 -
31/12/07

4,172.05

1,667.00

420.18

1,667.00

01/01/08 -
31/12/08

5,839.05

1,667.00

01/01/09 -
31/12/2009

7,506.05

1,667.00

01/01/10 -
31/12/10

9,173.05

826.95

01/01/11 -
31/12/11

10,000.00


(1) The variance between the new total on FY-1 and the previous one: 2,505.05 - 3,005.46 = -500.41 must be integrated to the charge of the fiscal year (1,667.00 - 500.41 = 1,169.59) and posted in the charge of the P period.
Let us consider [1,667.00 x (181 / 365) - 493.15] + (-500.41) = -166.91

(2) The charge of each following period does not contain any variance on the total at the end of F-1. The calculation is as follows:
1,667.00 x (273 / 365) - 326.24 + (500.41 ) = 420.17 --> total at the end of 3rd period = 746.41
1,667.00 c (365 / 365) - 746.41 + (500.41 ) = 420.18 --> total at the end of 4th period = 1,166.59

(3) At the closing of 2006 fiscal year, the total at the end of the year is calculated as follows:
total at the end of 2005 + Charge of 2006
Let us consider: 3,005.46 / 1,166.59 = 4,172.05


Depreciation start date less than Current fiscal year FY
  • Example 6

    Effectiveness: F Fiscal year start date
    Imposed terms: Recalculation of the FY fiscal year using the new method based on a residual mode. The charge of the P period contains the regulation of the charges of the closed periods.

    - Depreciation start date: 01/07/2004 (i.e. 184 holding days)
    - Asset value: 10,000
    - Method: linear
    - Duration: 5 years
    - Current fiscal year: 01/01/2006 - 31/12/2006
    - Current period: 01/04/2006 - 30/06/2006
    - Depreciation total on FY-1 end: 3,005.46
    - Duration change (extended to 6 years)

Fiscal year

Period

Total
fiscal year start

Fiscal
fiscal year

Fiscal
period

Total
period end

01/01/04 -
31/12/2004

1,005.46

01/01/05 -
31/12/2005

2,000.00

01/01/06 -
31/12/06

01/01/06 -
31/03/06

3,005.46

2,000.00

493.15

493.15

01/04/06 -
30/06/06

3,005.46

(1) 1,554.82

277.87

771.02

01/07/06 -
30/09/06

3,005.46

1,554.82

391.90

1,162.92

01/10/06 -
31/12/06

3,005.46

1,554.82

391.30

1,554.82

01/01/07 -
31/12/07

01/01/07 -
31/03/07

4,560.28

1,554.81

383.38

383.38

01/04/07 -
30/06/2007

4,560.28

1,554.81

387.64

771.02

01/07/07 -
30/09/2007

4,560.28

1,554.81

391.89

1,162.91

01/10/07 -
31/12/07

4,560.28

1,554.81

391.90

1,554.81

01/01/08 -
31/12/08

6,115.09

1,559.08

01/01/09 -
31/12/2009

7,674.17

1,554.81

01/01/10 -
31/12/10

9,228.98

771.02

01/01/11 -
31/12/11

10,000.00


(1) The new charge of 2006 fiscal year equals to: Net value start of 2006 x (number of days in 2006 / number of days between 01/01/2006 and the depreciation end date: 30/06/2010).
Let us consider: (10,000 - 3005.46) x (365 / 1,642 days) = 1,554.82
The duration change is performed in the current period [01/04/2006 - 30/06/2006]; the charge of this period is equal to: Charge of fiscal year x (number of days until 30/06/2006 / number of days in 2006) - Depreciation total of P-1.
Let us consider: [1,554.82 x (181 / 365)] - 493.15 = 277.87


Depreciation start date less than Current fiscal year FY
  • Example 7

    Effectiveness: P Period start date.
    Imposed terms: Recalculation of the "residual" fiscal year charge using the new method based on a residual mode. This charge of the "residual" fiscal year is distributed on the P period and the following of the F fiscal year.

    - Depreciation start date: 01/07/2004 (i.e. 184 holding days)
    - Asset value: 10,000
    - Method: linear
    - Duration: 5 years
    - Current fiscal year: 01/01/2006 - 31/12/2006
    - Current period: 01/04/2006 - 30/06/2006
    - Depreciation total on FY-1 end: 3,005.46
    - Duration change (extended to 6 years)

Fiscal year

Period

Total
fiscal year start

Fiscal
fiscal year

Fiscal
period

Total
period end

01/01/04 -
31/12/2004

1,005.46

01/01/05 -
31/12/2005

2,000.00

01/01/06 -
31/12/06

01/01/06 -
31/03/06

3,005.46

2,000.00

493.15

493.15

01/04/06 -
30/06/06

3,005.46

(2) 1,645.14

(1) 381.20

874.35

01/07/06 -
30/09/06

3,005.46

1,645.14

385.40

1,259.75

01/10/06 -
31/12/06

3,005.46

1,645.14

385.39

1,645.14

01/01/07 -
31/12/07

01/01/07 -
31/03/07

4,650.60

1,529.00

377.01

377.01

01/04/07 -
30/06/2007

4,650.60

1,529.00

381.21

758.22

01/07/07 -
30/09/2007

4,650.60

1,529.00

385.39

1,143.61

01/10/07 -
31/12/07

4,650.60

1,529.00

385.39

1,529.00

01/01/08 -
31/12/08

6,179.60

1,533.19

01/01/09 -
31/12/2009

7,712.79

1,529.00

01/01/10 -
31/12/10

9,241.79

758.21

01/01/11 -
31/12/11

10,000.00


(1) The charge of the method change period is calculated as follows:
(10,000 - 3,005.46 - 493.15 ) x (275 days / 1,552 days) x (91 days / 275 days) = 381.20
1,552 days = depreciation residual duration, corresponding to the period [01/04/2006 - 30/06/2010]
275 days = residual duration in the fiscal year, equal to the period [01/04/2006 - 31/12/2006]
91 days = period duration [01/04/2006 - 30/06/2006]

(2) The new charge of 2006 fiscal year equals to:
493.15 + [(10,000 - 3,005.46) x (275 days / 1,552 days)] = 1,645.14


Depreciation start date greater than or equal to the current FY fiscal year start and less than the current period P start
  • Example 8

    Effectiveness: Depreciation start date
    Imposed terms: Recalculation od the charge of F fiscal year using the new method
    The charge of the P period contains the regulation of the charges of the closed periods.

    - Depreciation start date: 01/02/06 (i.e. 334 holding days)
    - Asset value: 10,000
    - Method: linear
    - Duration: 5 years
    - Current fiscal year: 01/01/2006 - 31/12/2006
    - Current period: 01/04/2006 - 30/06/2006
    - Duration change (extended to 4 years)

Fiscal year

Period

Total
fiscal year start

Fiscal
fiscal year

Fiscal
period

Total
period end

01/01/06 -
31/12/06

01/01/06 -
31/03/06

1,830.14

323.29

323.29

01/04/06 -
30/06/06

2,287.67

(1) 704.11

1,027.40

01/07/06 -
30/09/06

2,287.67

630.13

1,657.53

01/10/06 -
31/12/06

2,287.67

630.14

2,287.67

01/01/07 -
31/12/07

01/01/07 -
31/03/07

2,287.67

2,500.00

616.44

616.44

01/04/07 -
30/06/2007

2,287.67

2,500.00

623.29

1,239.73

01/07/07 -
30/09/2007

2,287.67

2,500.00

630.13

1,869.86

01/10/07 -
31/12/07

2,287.67

2,500.00

630.14

2,500.00

01/01/08 -
31/12/08

4,787.67

2,500.00

01/01/09 -
31/12/2009

7,287.67

2,500.00

01/01/10 -
31/12/10

9,787.67

212.33

01/01/11 -
31/12/11

10,000.00


(1) The charge of the fiscal year is recalculated using the new duration. The charge of the P period contains the depreciation total variance of the closed periods of the F fiscal year:
2,287.67 X (150 days / 334 days) = 1,027.40 - 323.29 = 704.11


Depreciation start date greater than or equal to the current FY fiscal year start and less than the current period P start
  • Example 9

    Effectiveness: P Period start date.
    Imposed terms: Recalculation of the "residual" fiscal year charge using the new method based on a residual mode. This charge of the "residual" fiscal year is distributed on the P period and the following of the F fiscal year.

    - Depreciation start date: 01/02/06 (i.e. 334 holding days)
    - Asset value: 10,000
    - Method: linear
    - Duration: 5 years
    - Current fiscal year: 01/01/2006 - 31/12/2006
    - Current period: 01/04/2006 - 30/06/2006
    - Duration change (extended to 4 years)

Fiscal year

Period

Total
fiscal year start

Fiscal
fiscal year

Fiscal
period

Total
period end

01/01/06 -
31/12/06

01/01/06 -
31/03/06

1,830.14

323.29

323.29

01/04/06 -
30/06/06

(2) 2,221.36

(1) 628.09

951.38

01/07/06 -
30/09/06

2,221.36

634.99

1,586.37

01/10/06 -
31/12/06

2,221.36

634.99

2,221.36

01/01/07 -
31/12/07

01/01/07 -
31/03/07

2,221.36

2,519.26

621.19

621.19

01/04/07 -
30/06/2007

2,221.36

2,519.26

628.09

1,249.28

01/07/07 -
30/09/2007

2,221.36

2,519.26

634.99

1,884.27

01/10/07 -
31/12/07

2,221.36

2,519.26

634.99

2,519.26

01/01/08 -
31/12/08

4,740.62

2,526.16

01/01/09 -
31/12/2009

7,266.78

2,519.26

01/01/10 -
31/12/10

9,786.04

213.96

01/01/11 -
31/12/11

10,000.00


(1) The charge of the method change period is calculated as follows:
(10,000 - 323.29 ) x (275 days / 1,402 days) x (91 days / 275 days) = 628.09
1,402 days = depreciation residual duration, corresponding to the period [01/04/2006 - 31/10/2006]
275 days = residual duration in the fiscal year corresponding to the period [01/04/2006 - 31/12/2006]
91 days = period duration [01/04/2006 - 30/06/2006]

(2) The new charge of 2006 fiscal year equals to:
323.29 + [ (10,000 - 323.29 ) x (275 days / 1,402 days)] = 2,221.36


Tab Extended selection

This tab is used to enter the asset selection criteria.

It contains five lines, each of them used to enter a criterion, with each criterion being linked to the next one by one of the following logical operators: And, Or.

The process for selection criteria entry is as follows:

1/ Enter a field or use the Lookup tool to select one from the FXDASSETS - assets table.

2/ Then select the operator: All, Equal, Not equal to, Greater than or equal to, Less than, Less than or equal to, Like.
The 'Like' operator is valid only for numeric fields. Wildcards can be used.

3/ Enter a value. Use the Lookup tool for a list of possible values in the related local menu or in a table (miscellaneous table, common table, accounting table, etc.).

You can:

- Enter the criteria in the form of an expression. The formulas of this type can be entered by right-clicking the fields in the FXDASSETS - asset table.

- Enter a selection formula using the formula editor.


Block number 1

Batch task

This function can be run in batch mode. The standard task FASMTC is provided for that purpose.

Specific Buttons

Check

Click this button to open the Check window that contain two tables:

  • The first table displays the list of selected assets. This list can be updated by deleting the lines corresponding to the assets to be excluded from the process.
    The potential lines with errors are identified in red.
  • The second table displays the new depreciation methods of the asset that the cursor points to in the first table.
    You can:

    - Modify/correct, if necessary, one or several method parameters.

    - Enter values for some fields when their update is requested at parameter level, and for each asset. That is the case for the Residual value when its update has been requested.

    - View the corresponding error message when the line is in error. An asset with an error is not updated with the new parameters; it is displayed with the parameters of the original method. After correction, the line for the asset that is now free from errors, is no longer displayed in red.


    Click Save to validate any modification of one or more depreciation parameters carried out on an asset . To cancel the modifications under way on the asset, click Cancel.
    After the manual adjustments are complete, click End to close the control window. The parameter entry window is displayed again, making it possible to either confirm the mass update by clicking OK or to cancel the update by clicking End.

Memo

Click this action to save the current settings to a Memo code to be reused later. The memo is linked to your user profile, not to the function or the screen.

The STD memo code is associated with the screen and is loaded immediately when you open the function.

For more information on the advanced use of the Memo action, refer to the documentation on the General ergonomics of SAFE X3 software.

Recall

Click this action to enter a Memo code to load the settings associated with the code.

Delete Memo

Click this action to delete a Memo code.

Error messages

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

If the specific rule no longer applies at the purchase date, make sure you have the rights to apply it.

This message relates to the 40% deduction [15/04/15-14/04/17]Specific rule for a French company.

It displays when the asset purchase date is after 14/04/17, either changed or entered on creation. You can select Yes or No to dismiss the message.

Yes: Applies the rule even if the purchase date is past 14/04/17.

No: Creation or updates are not considered. You must set the Specific depreciation rules toNone or cancel the action.

Tables used

SEEREFERTTO Refer to documentation Implementation