For any company managing fixed assets, it is necessary to define the depreciation context or contexts to be managed.
Each context groups one or several depreciation plans managed in the same currency and according to the same calendar: the subdivision of their fiscal years and their intermediate period ends are identical.

Thus, a context is used to define:

  • The currency in which the depreciation bases and plans are managed.
  • The type of exchange rate to apply if a conversion must be applied to determine the basis.
  • The list of managed plans, by specifying for each of them, the type of ledger to which it is attached.
  • The fiscal years and the periods in the case when the intermediate ends are managed.
  • The Prorata temporis in weeks management rule, taken into account by some depreciation methods.
  • Keeping or not the context to manage the non financial units via a Production plan.
     
  • The choice, concerning the Accounting and fiscal context, to manage or not the concessions (management only possible if the CCN activity code is activated).

At least one depreciation context must be defined and managed in the company currency.
It is the Accounting and Fiscal depreciation context which, in addition to the Accounting plan dedicated to fill the individual accounts (social accounting) and mandatory, must group the following plans, when they are managed:

  • Fiscal plan
  • Minimum plan
  • Subsidy plan

Other plans are available, especially the IAS/IFRS plan dedicated to fill the consolidated accounts (reporting group). They can be grouped, either in the Accounting and fiscal context if their fiscal year/period distribution is identical to the context, or in any other context.
SEEINFO The management of the IAS plan is possible only if the IAS depreciation management indicator is active in the account core model of the company.

New plans and contexts can be defined at any time. In this case, they are created according to the terms indicated below (Initialization of a new plan) for each asset registered in the company. 

The status of each of the company contexts with respect to the calculation, the accounting interface, the concessions when they are managed, as well as its eligibility for a provisional flow generation and/or for a closing can be viewed via the Status of contexts function.

Prerequisite

SEEREFERTTO Refer to documentation Implementation

Screen management

The entry screen is made up of two tabs:

  • The Principal tab contains the various context management options and is used notably for each context to define the list of managed plans.
     
  • The following tab is dedicated to the definition of the fiscal years and periods.

Header

The header contains the identification information for the company and the context to be defined or viewed.

Company (field CPY)

Identification Code for the company to which the context belongs.
This information is mandatory and automatically updated with the company code from the last context displayed.

Context (field CNX)

This field is used to indicate the context.
A context groups together all the depreciation plans managed in the same currency and according to the same calendar: the subdivision of their fiscal year and their intermediate period ends are identical which enables synchronizing depreciation and closing calculation processes for all the plans of the context.

  • In creation mode, the list of contexts includes only the contexts not managed by the company.
  • In view mode, the list of contexts includes only the contexts managed by the company.
  • Creating an Accounting and Financial context is mandatory for depreciation management. This context is necessarily managed in the currency of the company ; it can group together several depreciation plans but it is imperative that the following plans should be grouped if they are managed:
    - Accounting plan, mandatory and intended for social accounts.
    - Financial Plan
    - Minimum Plan
    - Subsidy Plan
  • The creation of a context by duplicating an existing context is not authorized.
Detailed status (field ICOINFO)

Click this button to open the Detailed status screen for the company context.

Tab Main

In addition to the setup of the different management flags belonging to each of the contexts, this tab is used:

 To indicate its management currency.

  To define the list of managed plans (15 potential plans are proposed), for each.

Reminder: the management of the Accounting and fiscal context is mandatory and must group:

        • The Accounting plan dedicated to load the Social ledger.
        • The Fiscal plan dedicated to the book vs tax depreciation and to the taking into account of the fiscal helps.
        • The Minimum plan dedicated to the management of the deferred type and the Minimum depreciation (when the depreciation charge calculated on the Fiscal plan becomes lower than the one on the Minimum plan, its value is forced with the charge calculated on the Minimum plan).
        • The subsidy plan linked to the subsidy management.

For each plan, it is necessary:

  • To indicate the valuation type used to fill in its Depreciation basis: this is necessarily the CoA valuation for the Accounting, Fiscal and minimum plans, the IAS/IFRS valuation for the IAS/IFRS plan and the subsidy amount for the Subsidy plan. The depreciation basis of the other plans can be freely chosen (CoA valuation, IAS valuation or Value to enter) but it cannot be IAS/IFRS valuation if the IAS/IFRS plan is not managed.
     
  • To specify the Accounting standard followed by the plan.
     
  • To indicate the Ledger in which the accounting postings will be generated when the source of the depreciation basis of the plan is set to To enter.
    - When the depreciation basis is set to CoA valuation the ledger must be set to Social.
    - When the depreciation basis is set to IAS valuation the ledger must be set to IAS.

It is also possible to:

  • To activate the Track flows management. The flow tracking FXDLIFL table will then be loaded during the processing of Provisional flows generation and when closing the fiscal year or the period. The terms related to the Activation / Deactivation of the funds management on a plan are detailed below.

    The accounting change/movement tracking can be carried out:
    - by fiscal file line to allow the production of the funds reports ( for example, the FR code imposed on the Accounting plan of a French company enables the user to generate the preparatory reports to the fiscal statements 2054 and 2055),
    - and/or by account.
     
  • To precise a Linked plan attached to the same context, as this link is used to:
    - calculate and store the charge variance between both plans,
    - maintain the totals of this variance,
    - post this variance, when the LNK - Variance between plans activity code is activated. 
     
    Note related to the derogatory and fiscal reintegration: :
    The comparison between the charges of the Accounting and Fiscal plans is systematically done as long as the Fiscal plan is managed, in order to determine the potential exceptional depreciations (recorded in the DEPREC depreciation table of the Accounting plan) as well as the potential fiscal reintegrations (recorded in the DEPREC depreciation table of the Fiscal plan).
     
  • The last column is used to see, by means of a green flag, whether an entry type setup allowing the posting of expense has been specified.

 To enter the parameters necessary to the initialization of a new plan when the assets are already managed in the company. The terms related to the Initialization of a new plan are detailed below.

  To enter the information required for the management of concessions as well as the provisions for renewal when the latter are managed. This information is only visible if the activity code CCN – Management of concessions is activated. They can only be accessed on the Accounting and fiscal context if 3 plans at least (excluding Fiscal and IAS/IFRS) are defined on this context.

Management indicators

Rate type (field CURTYP)

This field enables the user to define the exchange rate type to use by default if the amortisation plan is expressed in another currency than the currency of the company. For the Accounting and financialcontext, the exchange rate type is not available as this plan is necessarily expressed in the currency of the company.

Currency (field CUR)

This fields enables the user to precise the currency selected for the context. By default, it is the same as the company currency.
For theAccounting and financial context necessarily expressed in the company currency, this field is not available.
The currency is no more modifiable as soon as a financial asset is saved in the company.

Temp prorata in week (field PROWEK)

If this box is ticked, the prorata temporis will be calculated, on the context, in weeks, not according the standard rule which keeps, according to the amortisation method used, either a pro rata temporis in days, or a pro rata temporis in months.
This parameterisation is applied only to standard amortisation methods.
Retained for the management of the OU (field FLGCNXUO)

When it is activated, this check box is used to specify that the context is a basis for the production plannings of the company, as they are used to manage the asset depreciation according to theOPE - Operation unit method.
Only one context can be selected for the management of the OPEs in a company.

Initialise a new plan

field PLNMODFLG

This indicator can be accessed only during the creation of a new context or the addition of a new plan and provided that assets already exist in the company.
It is used to indicate if the plan will be created from a template plan or not.
For more details on the initilization terms for a new plan, please refer to the documentation about the management function of the Contexts.

Templ plan (field PLNMOD)

This field can be accessed only if the Template plan indicator is active.
It enables the user to precise the plan selected to initialise the new amortisation plan generated for each asset of the company.
For more details on the initilisation modalities of a new plan, please refer to the documentation about the management function of the Contexts.

Source currency (field CURPLNMOD)

This field contains the currency of the template plan. If this currency differs from the currency of the plan to create, the conversion will take place according to the exchange rate defined in the following field.

Exchange rate (field RATCURPLN)

This exchange rate will be applied to the template plan values in order to determine the values of the plan to create. If the template plan is expressed in the same currency as the plan to create, the exchange rate will automatically be set to 1.

Grid List of managed plans

Plan (field PLNCAA)

This table displays the plan(s) linked to the context.
TheAccounting, mandatory plan, is automatically filled in the Accounting and fiscal context.
The Fiscal, Minimum and Subsidy plans, if they are managed, must be linked to the Accounting and Fiscal context.
The other plans can be linked freely to any other context.
..\FCT\SEEINFO The IAS/IFRS depreciation plan can only be managed if the Account Core Model of the company authorizes the IAS depreciation.
Deprec basis source (field ORIBASDPR)

This field indicates the value selected as depreciation basis for the assets managed on this plan.
Except for the plans indicated below for which the value selected is set, it is is possible to choose between the CoA balance sheet value, the IAS/IFRS balance sheet value (only if the IAS/IFRS plan is defined), a value to enter or the amount of the subsidy.

  • For the Accounting and Fiscal plans, the CoA valuation is automatically selected.
  • For the IAS/IFRS plan, the IAS/IFRS valuation is automatically selected.
  • For the Subsidy plan, the depreciation basis corresponds to the Subsidy amount, determined by the subsidy calculation. 
Standard (field PLNSTD)

This field is used to specify the accounting standard retained for the management of the depreciation plan.
It can be the Standard norm (without precise international or national norms), the IAS/IFRS norm or the CRC 2002-10 French norm.

  • TheStandard norm is imposed on the Fiscal, Minimum, Origin and 76 reevaluated plans.
  • The IAS/IFRS norm is imposed on the IAS/IFRS plan. It is authorised on the Technical and Free plans.
  • The CRC2002-10 norm is authorised only on the Accounting, Technical and Free plans pf a French company.

After the creation of the context, the choice of the standard on a plan can only be modified after a financial year closure.
Taking into account the special features of these standards, only the following modifications are accepted :

  • Transfer from Standard to CRC 2002-10
  • Transfer from Standard to IAS/IFRS
  • Transfer from CRC 2002-10 to IAS/IFRS.
Ledger type (field LEDTYP)

This field indicates the ledger on which the posting information stemming from the asset management on this plan will be specified.

  • It must be the Social ledger for plans with CoA valuation as origin of depreciation basis.
  • It must be the IAS ledger for plans with IAS/IFRS valuation as origin of depreciation basis.
  • It can be either the Social ledger or the IAS one for plans with a value to enter as origin of depreciation basis.

SEEINFO When company parameter ACCPERCTL - Accounting period control(AAS chapter, CPT group) is set to Yes, all the plans of a same context must be associated with the same ledger.
Ledger (field LED)

This field displays the code of the ledger associated, in the account core model, with the indicated ledger type. 

Funds file (field FLUTRATXS)

The accounting change/movement information flows at the level of the tax statements lines (grouping the fixed asset accounts) can be presented in the reports. For France, these reports of accounting change/movement are preparatory reports for the fiscal 2054 and 2055 returns. The management of the accounting changes/movements can be activated at the level of the amortisation plan. The activation consists of specifying an accounting change/movement information flow code that must have been previously defined by the Accounting information flows definition function.
For the Accounting depreciation plan for a French company, the funds code "FR" is imposed.
The modalities related to the Activation / Deactivation of the accounting change/movement management on a plan are detailed in the online help about the Context management function. 
Funds account (field FLUTRAACC)

When activated this flag is used to specify that the information flow by account are managed.
The account changes/modification tracking table is filled at the financial year or period closing of each plan which this parameter is activated for.

Link (field FLGLNKPLN)

This box is used to specify, when checked, that the plan is linked to another plan of the same context, which is necessary to specify in the next field.
The management of a link between these 2 plans will be used to:
- store the charge variance with the linked plan in the DEPREC depreciation table of the plan being processed,
- maintain the totals of this variance,
- post the variance if the LNK - Variance between plans activity code is active (the posting is carried out on the plan from which the association is carried out).

For example, it possible to link the IAS/IFRS group plan to the social Accounting plan in order to process the difference between group accounting and company accounting: this difference will be recorded in the DEPREC depreciation table of the IAS/IFRS plan.
..\FCT\SEEINFO It is advised not to modify this setup in time (management of the variance then cancellation, for example), as the cumulated variances may become inconsistent since they are not reconstructed by the application. In addition, if the variances posting is managed (LNK activity code active), it is no longer possible to delete the link between two plans as soon as the variances have been posted.
Linked plan (field LNKPLN)

This field can only be entered if the Link checkbox is selected.
It is used to specify the name of the linked plan: It must be a plan attached to the same context.
Can be posted (field BOUTPROACC)

This field contains a green light when, for this plan, the posting type setup used to the posting of the depreciation expenses.
In the case of an associated plan, this green light specifies that a posting type setup exists and is used for the posting of the variance (the posting is carried out on the plan from which the association is carried out).

Concession

Managed concessions (field CCNFLG)

When it is activated, this check box authorizes the setup of the concessions management for the company, at the level of the following fields.
It is accessible only on the Accounting and fiscal context.

SEEINFO The access to this information is submitted to the CCN - Concession activity code.
Management mode (field CCNMOD)

This field is accessible only if the box to be ticked Managed concessionsis activated.
It is used to precise the management mode of the assets in concession:

  • 1st asset of the concession
    .    In this management mode:
    - the following fields are not accessible,
    - the caducity depreciation is carried by the identified fixed asset, in the Fixed asset(function at the Purchase status)level, as being the 1st asset of the concession,
    - no renewal provision calculation is done,
    - the renewal of the assets in concession is not managed (even if an asset has forcontribution type : Renewal). No consistency check is done.
  • Renewal
    In this management mode:
    - the following fields must be assigned,
    - the caducity depreciation is carried by the 1st concession asset then by all the assets that renew it,
    - provisions for renewal will systematically be calculated as soon as the asset contains an effective renewal obligation.
Managed subsidies (field CCNGRTFLG)

This box to be ticked is accessible only if the concessions management mode is: Renewal.
When it is activated, it indicates that the company manages the subventions for the concessions management: the plan chosen for the management of the subventions must be specified.
Provisions to post (field CCNRPRTYP)

This field is accessible only if the concession management mode is: Renewal.
In this management mode, two provision types for renewing are systematically calculated for each asset in concession that are the object of an effective renewing obligation: the accounting provisions (calculated according to the straight-line method) and the fiscal provisions (calculated according to a gradual method).
This field is used to specify which provision type can give rise to the posting phase.
Can be posted (field BOUTRPRACC)

A green light is displayed as soon as it exists an active posting type setup used to post renewal provisions.

Industrial plan (field CCNINDPLN)

This field is accessible only if the concessions management mode is: Renewal.
Then an industrial plan must necessarily be specified: this is the plan used to depreciate the initial investment cost on the asset economic lifetime. For the selection, the list displays all the plans defined for the Accounting & financial (ex-plans IAS/IFRS andSubventions) context.

Subsidy plan (field CCNGRTPLN)

This field is accessible only if the ManagedSubventions box to be checked is activated.
The plan chosen for the subventions management must then necessarily be entered.
This is necessarily a plan of the context, of which the Depreciation basis originis: To be entered, except for the IAS/IFRS plan, the possible "classical" Subvention plan, and the plan already chosen for the Industrial plan.
Amortization expense plan (field CCNCADPLN)

This field is accessible only if the concessions management mode is: Renewal.
Then a caducity plan must be: This is the plan used to depreciate the initial investment cost on the concession shelf life.
This is necessarily a plan of the context, except the Fiscal plan, the IAS/IFRS plan, the "classical" Subvention plan and the plans already chosen for the Industrial and the Subvention plans as well as the plans of which theDepreciation basis origin is: To be entered.

Funds tracking

 The funds tracking can be modified (activation/deactivation) only if no period was closed in the fiscal year.

  Activation of funds tracking management in a plan

If the management of the funds was previously deactivated for a plan, the lines of funds tracking are initialized in the FXDLIFL table for the current fiscal year using the current situation of the assets in the fiscal year.
..\FCT\SEEINFO The initialization of the values of the account changes/modification tracking is done from the values of the assets at the activation of the account changes/modification tracking. If the account changes/modification tracking is deactivated, then reactivated during the same fiscal year, the potential operations usually aiming at making item to item transfers that will have taken place from the fiscal year start will be lost.
This situation can occur in every case when the account changes/modifications are not activated for a plan at the fiscal year start..

  Deactivation of funds tracking management in a plan

- If, in a plan, the accounting change/movement management has been previously activated, the lines initialized in the accounting change/movement tracking table (FXDLIFL), during the accounting change/movement tracking activation or at the time of the previous fiscal year end closing, are deleted (the deletion only takes place of lines relative to the current fiscal year).

- If the funds tracking has been activated in the previous fiscal year and closed, then the funds tracking lines are not affected by the deactivation of the tracking. To delete them it is necessary to use the Purging function.

- To modify the funds code by tax statement on a plan, the user must observe the following procedure:

  • 1/ Deactivate the funds code by deleting the Funds code of the concerned plan.
  • 2/ Save the context
  • 3/ Activate the funds tracking by selecting another funds code

..\FCT\SEEWARNING The funds tracking by tax statement (grouping of the accounts) in the Chart of accounts is mandatory for French companies (code FR); it is therefore active and cannot be deactivated.

Initialization of a new plan

The initialization of a new plan, when the assets already exist in the company, will lead to a mandatory update of these assets. In order to guarantee the integrity of the information present in these assets, they are locked during the creation of a new plan ; only the display mode is authorized. Conversely, if the company assets are locked because users are working in their records, any attempt to create a new plan will be refused.

When the assets exist already in the company, two methods can be used to initialize their new plan:

  • Initialization using a template plan
  • Initialization without using a template plan

 Initialization using a template plan

The new plan is initialized using the available values indicated on the entered template plan; the only constraint is that the current fiscal year start date of the new plan must be identical to the fiscal start date on the template plan. If this rule has not been respected, the depreciation totals picked up for previous fiscal years will be incoherent.
When the template plan manages the periodical closings, the division into periods is systematically transferred to the new plan.

Note: the information in the template plan only serve in the initialization of a new plan for existing assets. For new assets, this depreciation plan will be created according to the rules defined at the level of the context.

Special feature : The following information: Currency, Depreciation method and Initial balance sheet value is loaded in the following fashion:

  • Currency: the new plan can be managed in a currency different from the currency used by the template currency, the conversion of the amounts being ensured by the process by applying the value specified in the Exchange rate field.
     
  • Depreciation method: the depreciation method is loaded with the one used in the template plan as it is authorized in the new plan; if not the SA -Without depreciation method is automatically applied.
    Special feature linked to the initialization of the Fiscal plan of a French company : the SA -without depreciation method is automatically applied if the depreciation method of the template plan is different from LP - French linear or FD - French declining .
     
  • Initial balance sheet value: the Initial balance sheet value for the existing assets is initialized with the one found in the template plan used (converted into the currency of the new plan if required) and not with the Original depreciation basis field whose parameters only serve during the creation of new assets.

If the new plan is the IAS/IFRS plan , the IAS/IFRS valuation fields for existing assets are loaded in the following way:

  • The Currency and Exchange rate type fields pick up the values in the Principal tab of the context.
  • The Currencyrate receives the rate indicated in the Exchange rate field in the Principal tab.
  • The Nature and the Account pick up the CoA Nature and CoAAccount .
  • The IAS/IFRS ex tax receipt value picks up the CoA receipt value converted into the currency of the IAS/IFRS context.
  • The IAS/IFRSInvoiced VAT rate picks up the CoA Invoiced VAT rate.
  • The IAS/IFRS recovered VAT ratepicks up the CoA recovered VAT rate.
  • The IAS/IFRS Invoiced VAT amount is calculated using the IAS/IFRS ex tax receipt value and the IAS/IFRS Invoiced VAT rate, except if the CoA invoiced VAT amount is forced, in which case this amount converted into the currency for the IAS/IFRS context is used.
  • The IAS/IFRS recovered VAT amount is calculated by application of the IAS/IFRS recovered VAT rate to the IAS/IFRS Invoiced VAT amount, except if the CoA recovered VAT amount is forced, in which case this amount converted into the currency for theIAS/IFRS context is used..

If the new plan is not part of the Accounting and fiscal context, only the record relative to the first period in the current fiscal year is created. The creation is done using the record concerning the first period of the current fiscal year of the template plan, even if it is not the current period of this fiscal year. To obtain the values of the following periods and the asset "end of life" values, a calculation is required in a second step for the new plan.

If the new plan is part of the Accounting and fiscal contextAll the periods in the current fiscal year of the new plan are created up until the current period, from the record relative to the current period in the current fiscal year of the template plan. The closed periods in the new plan will have their periodic charges initialized to zero. Any adjustment to the current period charge will be taken into account by the calculation. To obtain the values of the current and following periods as well as the asset "end of life" values, a calculation is required in a second step for the new plan.

 Initialization without using a template plan

The new plan is initialized:

  • Either by applying the Associations defined at the "default" level (an association in a plan can only be defined at the "company" level once this plan exists) if they are defined.
     
  • Or by assigning by default the following values:

    - The depreciation method is set to Without depreciation.
    -    The depreciation start date is initialized with the Purchase date.
    - The specific rules are initialized with the value No specific rule-
    -The other fields are left empty.
    - The Initial balance sheet value is initialized either with the CoA balance sheet value or with the IAS balance sheet value, (potentially converted into the currency used in the new plan) as a function of the entered value (CoA or IAS) in the Original depreciation basis field.

If the new plan is the IAS/IFRS plan, the IAS/IFRS valuation fields for existing assets are loaded in the following way:
  • The Currency and Exchange rate type fields pick up the values in the Principal tab of the context.
  • The Currency rate picks up the rate indicated in the Exchange rate field in the Principal tab.
  • The Nature and the Account pick up the CoA Nature and Account.
  • The ex tax receipt value picks up the CoA ex tax receipt value converted to the currency used in the IAS/IFRS context.
  • The Invoiced VAT rate picks up the CoA Invoiced VAT rate.
  • The Recovered VAT rate picks up the CoA Recovered VAT rate.
  • The Invoiced VAT amount is calculated from the IAS/IFRS ex-tax receipt value and the IAS/IFRS invoiced VAT rate , except if the CoA Invoiced VAT amount is forced in which case the amount converted into the IAS/IFRS context currency is used.
  • - The Recovered VAT amount is calculated by application of the IAS/IFRSrecovered VAT rate to the IAS/IFRSInvoiced VAT amount, except if the CoA Recovered VAT amount is forced in which case the amount converted into the IAS/IFRS context currency is used.

If the new plan is not part of the Accounting and fiscal context, only the record relative to the first period in the current fiscal year is created. 

If the new plan is part of the Accounting and fiscal context, all periods in the current fiscal year of the new plan will be created up to the current period. The closed periods in the new plan will have their periodic charges initialized to zero. Any adjustment to the current period charge will be taken into account by the calculation. To obtain the values of the current and following periods as well as the asset "end of life" values, a calculation is required in a second step for the new plan.
 

Pending modifications

This option is available when setup modifications affecting the charges and needing a new calculation of the assets have been done. It is used to open a window displaying the modification list.
In this case, an update processing of the calculation status of the assets concerned is necessary in order to change the status to Non calculated.
The processing is done via the Modifications pending function.
Posting type

This option is available when the charge of the assets on the plan have been posted via the accounting interface (the Postable flag is activated).
It is used to access the setup function of the Entry type used by tunnel.

Tab FY/Period

This tab is used to define the fiscal years of the context and the periods of each fiscal year.

When parameter ACCPERCTL - Accounting period control is set to Yes, the context division is carried out automatically in the following way:
- the first FY opened is declared as context current FY,
- the first period opened is declared as current period.
The modification of the division FY/period is not authorized in this fuction. It is only carried out through the management of the fiscal years and periods in the Accounting module, followed by the implementation of the Context synchronization (to see the consistency control details between modules Accounting and Fixed assets, please refer to the documentation on parameter ACCPERCTL - Accounting period control).

When it is set to No, the definition of the FY and periods is carried out in the following way:

Definition of the fiscal years

For each context, it is mandatory to create at least two fiscal years: the current fiscal year and the following fiscal year.
On context creation, the right click option Current fiscal year is used to allocate the current fiscal year status to the fiscal year corresponding to the selected line.

On the Accounting and fiscal context:
 - For media companies, it is possible to enter an exceptional depreciation rate conforming to the article 39 bis rule applied to this type of company.
 - When the Minimum depreciation plan is defined, it is possible to enter the parameters related to the deffered depreciation, for the current fiscal year.

Definition of the periods

Each fiscal year can contain up to 24 periods. Dividing a fiscal year into periods is not mandatory; it is used to have intermediary accounting closings: end of month, end of quarter, end of half year, ... as the calculation process takes into account the divisions into periods of the current fiscal year and the two following. It will be possible to generate accounting entries (simulated or actual) of depreciation charges during these periods.
..\FCT\SEEINFO When no period is defined for a context, a period as long as the fiscal year duration is defined by default.

The status of a period conditions the accounting actions: posting of the depreciation expenses, transfer from account to account (capitalization), issues,...
 This status can have the value:
- Closed (after the periodical Closing process)
- Current
- Not opened
- Opened (after a right-click on Open period)

The Posting type of the period: Actual or Simulation.
This setup, used during the process of the accounting interface,only deals with the posting of the charge (the detail of the process according the posting type chosen is described in the documentation on the Generation of the accounting entries).

In creation mode, entry help functions are available by right click on the first line in the period definition: they are used in the automatic creation of monthly, bimonthly, quarter years (3 monthly) or half years (6 monthly) periods calculated from the fiscal year start date.
A Return to zero function is also used to carryout a mass deletion of all of the defined periods.

Grid FY definition

Start date (field DATSTRFIY)

This field contains the financial year start date. Entering this date is possible in the first line of the table only. For the following financial years, it is automatically filled in with the previous financial year end date incremented by one day.

End date (field DATENDFIY)

This field is used to indicate the end date of the fiscal year. It must be higher to the fiscal year start date.

  • When this date is modified and a following line exists, the following fiscal year start date is automatically modified using this end date incremented by one day.
  • When the fiscal year is Closed, it is no longer possible to modify this date.
  • When the Fixed assets setup ACCPERCTL - Accounting period control is set to Yes, it is not authorized to modify the fiscal year breakdown directly ; this modification has to be carried out via the Context synchronization processing after having changed the breakdown of the fiscal yearsin the Financials module.
Status (field STAFIY)
39 bis rate (field RAT39BIS)

This is the exceptional depreciation rate applied to the first annuity of an asset, conforming to the article 39bis rule concerning media companies.
It can be entered only in the Accounting and fiscal context and cannot be modified on a closed FY.
This rate is only taken into account if, at the level of the asset Fiscal depreciation plan, the choice of the Specific rule affects the application of the following fiscal help: Media (39bis).
Deferred type (field DFDTYP)

The deferred depreciation type can only be specified for the current fiscal year of the Accounting and fiscal context, provided the Fiscal and Minimum depreciation plans are defined.

For Spanish legislation companies:
The following deferred depreciation type: 2013 2014 deferred can be specified on these FYs for the Accounting and fiscal context. It is used to limit the fiscal charge to 70% of its value calculated without deferred depreciation. Beyond this limitation, the fiscal depreciation is deferred. This deferred depreciation is reversed on the fiscal years posterior to 2014 up to a maximum of 10 years.
The Deferred rule is automatically loaded with the Percentage value and the Deferred rate with the '30,00' value.

  • When the depreciation of the fiscal plan is the same as the depreciation of the accounting plan, the accounting plan will be used as the calculation basis of the 70% limitation.
  • When the depreciation of the fiscal plan is different from the depreciation of the accounting plan, it is necessary to have a plan for calculating the fiscal depreciation with no deferring, based on what the 70% limitation will be calculated. This plan is defined by the DPRPLNPIO - Priority plan parameter (AAS chapter, CLC group).
Deferred rule (field DFDCOD)

This field can be only entered if a Deferred depreciation type is specified.
If the Deferred depreciation type is set to:

  • Loss-making deferred depreciation or Profit-making deferred depreciation, the rule can be: either Percentage (to be entered in the next column), or No derogatory deferred depreciation.
  • Deferred depreciation reversal, the rule can be: either Percentage (to be entered in the next column), or Reversal on residual duration.

For Spanish legislation companies, when the value of the deferred type is: “2013 2014 deferred”, the deferred rule cannot be entered and automatically takes the following value: “Percentage”.
Deferred rate (field DFDRAT)

This mandatory field can only be entered if the Deferred depreciation rule value is: Percentage.

For Spanish legislation companies, when the value of the deferred type is: “2013 2014 deferred”, the deferred rate cannot be entered and automatically takes the following value: "30.00"
LVA management (field LVATYP)

This field is displayed only in the accounting and fiscal context of companies that are submitted to the German or Austrian legislation.
It is used to define, for each of the current and future fiscal years, the required type of LVA (Low Value Asset) management:

  • None: the assets are managed "normally".
  • LVA: the "LVA" management type applies to assets and expenses whose value is lower than the threshold defined in the next field.
  • Pool: the "Pool" management type applies to expenses whose amount is lower than the threshold defined in the next field.
    This choice of management is possible only for companies that are submitted to the German legislation.

SEEINFO The choice of management type can no longer be modified if the assets, associated with the management type initially chosen, already exist in the fiscal year being considered.
When closing the current fiscal year, the choice of management type is automatically transferred to the new current fiscal year and the following fiscal years, if this information was not entered.

SEEREFERTTOManagement terms of low value assets ("LVA" or "Pool" status).

LVA threshold (field LVALIM)

This field is displayed only in the accounting and fiscal context of companies that are submitted to the German or Austrian legislation.
It can be accessed only when the low value assets are managed (the value of the "LVA management" field is: "LVA" or "Pool").

It is used to specify the amount below which the expenses (and the assets, when the management type is: "LVA") are considered "low value".
A non-blocking check is performed with this threshold, when managing assets and/or expenses.
This field is loaded, by default, with the value entered in the setup:

Grid Definition of the periods

Start date (field DATSTRPER)

It is the period start date. On the first line, this date is automatically filled in with the financial year start date. For the following periods, it is automatically defined in the following way: previous period end date incremented by one day.

End date (field DATENDPER)

It is the period end date.
This date must be higher than the period start date and less or equal to the fiscal year end date. The last period end date necessarily must correspond to the fiscal year end date.

  • The modification of a period end date is authorized only for periods with the status: Not open. It is used to modify the following period start date which automatically takes the value of the previous period end date + 1 day.
  • The closure of a period by right-clicking Close period, enables the user to split again the period Not open.
  • When the Fixed assets setup ACCPERCTL - Accounting period control is set to Yes, it is not authorized to modify the period breakdown directly ; this modification has to be carried out via the Context synchronization processing after having changed the breakdown of the periods in the Financials module.
Number of months (field NBRMONPER)

This field indicates the period month number. This value, automatically calculated after the period start and end dates have been entered, remains modifiable except if the period is closed or if it is the current period which a real calculation has been mede for. This information is used by the periodical calculation in order to distribute the amortisation amount on the period. Any started month counts as a whole month.

Number weeks (field NBRWEKPER)

This field indicates the period week number. This value, automatically calculated after the period start and end dates have been entered, remains modifiable except if the period is closed or if it is the current period which a real calculation has been mede for. This information is used by the periodical calculation in order to distribute the amortisation amount on the period.

Number of days (field NBRDAYPER)

This field indicates the period day number. This value, automatically calculated after the period start and end dates have been entered, remains modifiable except if the period is closed or if it is the current period which a real calculation has been mede for. This information is used for the periodical calculation in order to distribute the amortisation amount on the period.

Period status (field STAPER)

This field indicates the status of the period.
This status conditions the accounting actions: charge accounting, transfer from an account to another one (first use), issues... It can have the value:
- Close
- Current
- Not opened
- Opened

  • Only one period can have the Current status:
     
    - the first period of the current fiscal year automatically takes the Current period status, as well during the creation of the amortization context as at the end of the fiscal year closure which goes to a new current fiscal year.

    - The closure of a period sets the Current status on the following period.
  • The periods following this period can be Open or Not open, even if it is periods of the current fiscal year or of the following fiscal year. However it is not possible that an unopened period may be anterior to an open period.
     
  • The closure of a period is done via the Closure
    processing.
  • The opening and closing of a period is done using the Opening / Closing right-click button.
    When the setup ACCPERCTL - Accounting period control has the value Yes, the opening of a period is used only if the period is opened in general accounting.
Posting type (field TYPPST)

This field is used to specify whether the charges accounting entries of the period must be created with a posting of the Simulation or Actual type.
By the end of a fiscal year close, the posting type of the new FY first period takes, by default, the value defined at the DEFPSTTYP - Posting type parameter level (AAS chapter, CPT group).

The Simulation posting type is available:
- on all open periods and the current period of the current fiscal year 
- on the Open periods of the following fiscal year.

In simulated posting, each charge entry generation processing related to the given period will delete and replace the potential previous entries existing in the period.

  • The Reel posting type is available:
    - on all open periods and the current period of the current fiscal year, 
    - on the Open periods of the following fiscal year.
    Besides, when the ACCPERCTL - Posting periods control fixed asset parameter is set to Yes, periods must also be open for accounting.
     
    Upon every generation processing of the charge postings related to the period, potential simulated postings already posted for the given period are deleted, and actual postings are created.  If the actual entries have already been created for the period during a previous processing, these entries will be kept; only entries corresponding to the difference between already posted amounts and new calculated amount will be created.
    For further information, see the documentation on Accounting entries generation.
     
    Posting type change:

    - When the fixed assets parameter ACCPERCTL - Accounting periods control is set to Yes, the posting type cannot be modified if there is no synchronization between the context and accounting.
     
    - When the posting type is Actual and entries have been processed, the posting type can not longer be modified or set to Simulation.
     
    - When the posting type of a period is switched from Simulation to Actual:

    *    the simulation entries for the period are reversed and re-generated as actual,
    * the posting type of all closed periods is also automatically switched from Simulationto Actual, if necessary,
    * the posting type of all the following periods with the Simulation status, also can go to Actual posting, thanks to the All periods right-click button.

Totals

Months (field TOTMON)

This field displyas the cumulated total of month numbers for the defined periods.

Weeks (field TOTWEK)

This field displyas the cumulated total of week numbers for the defined periods.

Days (field TOTDAY)

This field displyas the cumulated total of day numbers for the defined periods.

Calculation parameters

Calculated FYs (field HRZEXE)

This field is used to define a calculation horizon by specifying the number of fiscal years for which the calculation processing will have to be performed. For instance, 5 means that the software will determine, during the calculation, the charge for the current FY and for the next four FYs.
This value is loaded by default with that of the following parameter: NBEXESTO - Number of FYs to be stored. It has to be greater than 2.

It is used:

  • upon calculation of depreciations,
  • upon calculation of provisions for renewal (for assets In concession, managed according to the Renewal mode). 

SEEWARNING This value has a great impact on the calculation processing times. For more information on the calculation optimization terms, refer to attached document: Calculation optimization.
Periodic FYs (field HRZPER)

This field is used to specify the number of fiscal years for which a potential period breakdown will be taken into account during the calculation. This value has to be greater than 2.

SEEINFO Setup consistency:

  • This value cannot be less than the number of calculated fiscal years, which is specified in the previous field.
  • The specified value is only significant if it is consistent with the number of fiscal years broken down into periods. If the specified value is 5, but only 3 fiscals years have been broken down into periods, the period calculation will be restricted to these 3 fiscal years.

Simulation parameters

Calculated FYs (field HRSEXE)

This field is used to define the calculation horizon of the depreciation simulation. It specifies the number of fiscal years for which the processing must be carried out. For instance, 5 means that the software will determine, upon calculation, the charge for the current fiscal year and for the next four fiscal years.
This is a default value. This horizon can be changed upon launching the processing calculation.

SEEWARNING This value has a great impact on the calculation processing times. For more information on the calculation optimization terms, refer to attached document: Calculation optimization.
Periodic FYs (field HRSPER)

This field is used to specify the number of fiscal years for which a potential period breakdown will be taken into account during the calculation. This value has to be greater than 2.

This is a default value. Upon launching the simulation calculation processing, this horizon can be modified.

SEEINFO Setup consistency: :

  • This value cannot be less than the number of calculated fiscal years, which is specified in the previous field.
  • The specified value is only significant if it is consistent with the number of fiscal years broken down into periods. If the specified value is 5, but only 3 fiscals years have been broken down into periods, the period calculation will be restricted to these 3 fiscal years.
Detail (field FLGSIMDET)

  • When it is selected, this check box indicates that all the records of the fiscal years/periods corresponding to the specified calculation horizon will be retained after calculation.
     
  • When it is not checked, only the recordings corresponding to the last fiscal year/last period of the calculation horizon are preserved.

It is a default setup that can be changed upon launching the processing calculation.

The records are stored in a dedicated DEPSIMU table and can be retrieved via the CONSSIM - Depreciation simulation inquiry function.
Current FY

This function, available in the Fiscal year definition, is used to assign the fiscal year status current to the fiscal year corresponding to the selected line. As a consequence, the fiscal year on the next line automatically takes the status Next; this option is thus not available for the last line in the table. Any previous fiscal years have their status automatically set to Closed.

  • The identification of the current fiscal year is mandatory during the creation of the context.
    When parameter ACCPERCTL - Accounting period control is set to Yes, it is automatic and mandatory that the first fiscal year opened be declared as the current fiscal year of the context. 
  • In modification mode, this option is no longer available.
Monthly, Bimonthly, Quarterly, Half year

These functions make up an entry aid, and are used to determine in an automatic manner, whether the periods are monthly, or bimonthly, or quarterly, or bi-annual, from the fiscal year start date.
They are not accessible in the following cases:

- no fiscal year is defined in the context,
- the periods are those in a Closed fiscal year,
- at least one of the periods is closed.
- parameter ACCPERCTL - Accounting period control is set to Yes: the periodic division is possible only at the Accounting level with adjournment on the division at the Fixed asset level via the processing of Context synchronization.

Reminder : these functions are no longer active in modification mode in a fiscal year already sub-divided into periods. In order that they can be accessed, it is necessary to delete the periodical division by modifying the first period so that it corresponds to the fiscal year.
RTZ period

This function helps enter the information: it is used to delete all the periods displayed in the table.
It is not accessible in any of the following cases :

- no fiscal year is defined in the context,
- the periods are those in a Closed fiscal year,
- at least one of the periods is closed.
- parameter ACCPERCTL - Accounting period control is set to Yes : the periodic division is possible only at the Accounting level with adjournment on the division at the level of the fixed asset via the processing of Context synchronization.

Reminder : this function is no longer active in modification mode in a fiscal year already sub-divided into periods. To delete the periodical division, the user must modify the 1st period end date so that it corresponds to the fiscal year.
Open period

This option can be accessed only in a period with the Unopened status and under the two following conditions:

- This period immediately follows the Current period or an Open period.
-It is in the current fiscal year or the following.
- The corresponding accounting period is opened in accounting, if parameter ACCPERCTL - Accounting period control is set to Yes.
Close period

This option is only accessible on the last period of the fiscal year having the status Open, when the Posting type is Actual, that no period entries have been posted. When the Posting type is Simulation, it is possible to close the period and, as a consequence, to delete the simulated entries already posted.

Other conditions

Modification

The contexts thus defined may be modified, provided that parameter ACCPERCTL - Accounting period control is set to No and that no geographical transfer is recorded in a future period.

- The modification can lead to an update of the existing assets in the context company. In order to guarantee the integrity of the information in these assets, they are locked during the context modification phase; only their display is authorized. Conversely, if the assets in the context company are locked because other users are already working with them, any attempt to modify the context will be refused. 

- When the context modification concerns the period management (sub-division deletion, sub-division modification or modification of the period end dates in the current or next fiscal year):
--> any next fiscal year or period calculation (DEPREC table records) is deleted. A new company calculation for this context will then need to be requested in order to reconstruct the data.
--> The provisional funds, should they be prior to the modified period, are deleted.
--> any provision for renewal calculation in the next fiscal years or periods is deleted. It is the company calculation that will create again theses records.
 
Reminder : Can be split again only:
1/ The unopened periods.
2/ The Current period with the following conditions:
    - that it is not followed by an Open period,
     -that no later period has any Posted amount.

- The subdivision modification of the "Retained for the management of the OPEs" context, leads to the automatic update of the production plan division: for each production plan, the lines of the modified fiscal year are deleted and created again according to the new division of the fiscal year. The total of the UP displayed on the deleted lines is transferred to the first new line; in this case, it is up to the user to distribute this number of UP on the new fiscal year and periods. In the same way, when new fiscal years are created for this context, the production plan lines linked to this context are added according to the division of the new fiscal year.

- When the Concessions are managed in Renewal mode, the modification in the breakdown of the Accounting and Fiscal context leads to the provision plan for renewal being automatically broken down in a similar way.

Deletion

The deletion of a context leads to the modification of all the assets in the company: these assets are locked during the process. Conversely, the deletion of a context is refused if the company assets are locked because other users are already working on these assets.

The context deletion operation also leads to the deletion:

- of each plan linked to the context,
- for each existing assets, of all of the information related to the deleted plans,
- the events associated with the deleted plan,
- any associations defined in the deleted plan,
- of the information related to the deleted plan in the depreciation methods.

Notes :

-The deletion of the Accounting and fiscal context is prohibited if assets are defined in the company.
- The deletion of the IAS/IFRS plan is prohibited if at least one other plan is defined with the IAS/IFRS valuation such as the value of the Original depreciation basis field.
- The deletion of the context used for the management of the Non-Financial units is prohibited if at least a production plan has been defined for this context.

This action can prove to be useful when setting-up a new folder, in order to duplicate the current context in another company.
It opens a window used to indicate the target company.

The duplication is authorized only if the following conditions are met:

  • This context does not exist in the target company.
  • There is not yet any fixed asset in the target company.
  • The source company and the target company must use the same template.
  • If parameter ACCPERCTL - Accounting period control is set to Yes in the target company, it must also be set to Yes in the target company.

Error messages

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

"Unknown error in the fund management"
"Error in fund update"
"Read error in the current fiscal year"

These errors are linked to a database corruption; if the problem persists, please contact the support service.

Tables used

SEEREFERTTO Refer to documentation Implementation