This function is used to view, for a given depreciation plan, the fiscal years' detail charges for an asset as well as the period charges detail for a given fiscal year (FYR).

Prerequisite

SEEREFERTTO Refer to documentation Implementation

Screen management

This function can be accessed only in display mode; no value can be modified.
 This function can be called in two different ways:

  • either from the Asset function, by right click on one of the lines in the table in the Depreciation tab. When entering the function, the plan displayed corresponds to the plan which the function has been called from.
  • either by the Depreciation plan function accessible via theFixed assets / Fixed assets menu. On opening the function, the Accounting plan is displayed by default.

The button   button is used to choose another depreciation plan.

This function is composed of:

  • a header reminding the user of the asset identification information, the reference of the displayed plan and the management currency of this plan,
  • a first tab presenting the Fiscal year depreciation plan of the asset,
  • a second table presenting when needed the Period depreciation plan of the asset relative to the fiscal year selected in the first table.

Note: the information related to the period and fiscal year depreciation plans can also be presented: 
 
- as fields gathered in different tabs of a Detail window called by a right-click from a line of the grid
- as a chart by clicking the icon in the top left corner of the grid (see documentation about the Grid management).

Entry screen

 Fiscal year depreciation plan

This table presents, for the selected plan, the detail of the charges for the fiscal year, each line corresponding to a fiscal year. The number of fiscal years displayed depends on both the asset depreciation duration and the number of fiscal years to calculate specified in the Context setup.
The line corresponding to the current fiscal year can be distinguished by a unique highlight color.

Note: in the case of an asset whose nature is In progress, the depreciation table is loaded only after the start of the current period: indeed, upon fiscal year closing, the processing deletes the records of the depreciation values of the fiscal year which is closed; it then loads the asset depreciation start date with the start date of the new current fiscal year.

Period depreciation plan

This table presents the detail of the period charges for the asset, relative to the fiscal year selected in the first table, each line corresponds to a period. 

On opening the function, the default display is the depreciation plan for the periods relative to the current fiscal year. The line corresponding to the current period can be distinguished by a unique highlight color.
 
Notes:
 
1/ Only the period depreciation plans relative to the closed fiscal years as well as the current and next and next +1 fiscal years can be displayed.

2/ In the case of an asset whose nature is In progress, the depreciation table is loaded only after the start of the current period: indeed, upon fiscal year closing, the processing deletes the records of the depreciation values of the fiscal year which is closed. The record of the new current period contains the charge corresponding to the [depreciation start date – current period end date] interval. However a new calculation must be launched after the closure process for the display of the period depreciation plan values to be updated.

Block number 1

Company (field CPY)

This field, that cannot be modified, recovers the company in which the financial asset is referenced.

Financial site (field FCY)

This non modifiable field displays the site that is referenced by the financial asset.

Block number 2

Reference (field AASREF)

This non modifiable field contains the reference of the financial asset.

Description 1 (field AASDES1)

This field cannot be modified and contains the description of the asset.

Description 2 (field AASDES2)

This field, non modifiable, contains the complementary description of the financial asset.

Block number 3

Plan (field DPRPLN)

This field, that cannot be modified, contains the description of the depreciation plan displayed. It is automatically filled in as follows:

  • Either with the Accounting plan if the function is called via the Asset management / Fixed assets menu.
  • Either with the depreciation table plan, from which the function is called, via the Financial asset screen. It is possible to select another depreciation plan by clicking the button .
Shown in (field CUR)

This field, non modifiable, displays the management currency of the context which the plan belongs to.

Grid FY depreciation plan

Start (field FIYSTRDAT)

This field , non modifiable, displays the financial year start date of the context which the plan belongs to.

End (field FIYENDDATC)

This field, that cannot be modified, includes the fiscal year end date of the context to which the plan belongs.

Balance sht. val. (field DPRBAS)

This non-editable field contains the balance sheet value of the financial asset, at the start of the financial year.

Resid. value (field RSDVAL)

This non-editable field contains the residual value of the asset. Remember: the user can enter the residual value either when creating the asset or, after its creation, through the action Change method.

Depreciable value (field DPRVAL)

This non-editable field displays the depreciation value of the financial asset.
This value is equal to: Balance sheet value - Residual value. Thus the net value of the asset at the depreciation end date will be equal to the Residual value.

Acc. deprec (field DPRCUM)

This non modifiable field contains the depreciation amount for the asset in the financial year start.

Impair. balance (field IMLBLC)

This non-editable field contains the depreciation balance amount recorded on the depreciation plan.

Charge (field ENDDPE)

This non-editable field contains the charge of the amortisation plan for the financial year.

Exc deprec (field EXCDPR)

This non-editable field contains the exceptional charge amount for the financial year, for the depreciation plan.

Impairment (field IML)

This non-editable field is filled in only if the asset was subject to a depreciation process on this plan during the financial year. It contains the depreciation amount recorded on the depreciation plan for the financial year.

Impair. rev. - exc depr. (field IMLRVETRF)

This non-editable field contains the amount of an automatic depreciation recovery following a depreciation (on a plan managed in compliance with the CRC2002-10 standard) and automatically transfered as an exceptional depreciation.

Impair. rev. (field IMLRVE)

This non-editable field contains the deprecation recovery amount recorded on the depreciation plan for the financial year.

Impair. rev./disposal (field IMLRVEISS)

When the asset has an impairment loss balance on the issue date and parameter IMLRVEISS - Issue: Impairment loss reversal has value Yes , an impairment loss is automatically calculated upon issue.
Net value (field NBV)

This field, non modifiable, contains the financial asset net value in the amortisation plan.

Book vs tax rev./disposal (field DERRVEISS)

This field, non modifiable, contains the exceptional increase amount in the issue.

Depr tot - FYR amt. (field EXETRFCUM)

This field, non modifiable, contains the cumulative of depreciation increase transferred as exceptional amortisation at the financial year start.

Method (field DPM)

This non-editable field contains the code identifying the depreciation mode of the financial asset.

Duration (field DPRDUR)

This field, non modifiable, contains the depreciation duration of the financial asset.

Applied duration (field APLDUR)

This field cannot be modified and contains the depreciation duration actually applied when the plan is depreciated using the caducity method: CA - Caducity / Gross value or RA - Caducity / Net value.
This duration is expressed in hundredths of years. It corresponds to:

  • The difference between the depreciation end and the depreciation start when the depreciation end date entered predates the concession end date.
  • The difference between the concession end date and the depreciation start date when the depreciation end date entered is on the concession end date or later.

When the plan is depreciated using any other method, the displayed applied duration is 0.00.
Residual duration (field RSDDUR)

This field cannot be modified and contains the residual depreciation duration of the asset.
This duration, expressed in hundredths of years, is loaded only when the plan is depreciated using the caducity method CA or RA and that an applied duration is entered.

Rate (field DPRRAT)

This field, non modifiable, contains the depreciation rate of the financial asset.

Exc. depr rate (field DPRRAT2E)

This non modifiable field is only visible if the asset belongs to an Italian company. It contains the exceptional depreciation rate (depreciation rate used to calculate the Anticipato deprecation).

Acceleration coeff. (field ACLCOE)

This non-editable field contains the depreciation acceleration factor.
Prorata (field PRATYP)

This field, non modifiable, displays the pro rata type applied to the amortisation calculation.

Deprec start (field STRDPRDAT)

This field, non modifiable, reminds the user of the asset amortisation start date.

Depre end (field ENDDPRDAT)

This field, non modifiable, reminds the user of the asset amortisation end date.

Specific rule (field ALWCOD)

If needed, this non-editable field displays the code of the specific rule applied for the financial asset depreciation.

Resid. unit (field RSDQTY)

This field, non modifiable, is filled only if the asset amortisation method on the plan is "OPE" (Operation Unit). It contains the total quantity of operation units still to be produced over the residual use duration of the asset.

FY units (field FIYQTY)

This field, non modifiable, is filled only if the asset amortisation method on the plan is "OPE" (Operation Unit). It contains the quantity of planned or produced OPE in the financial year.

Vehicle reint cap (field CRBVEHCOD)

This field cannot be modified and is filled only on the Fiscal plan and if the asset is a private vehicle. It contains the vehicle ceiling code to be applied for the calculation of the fiscal reintegration (specific to France).

Veh. reint. tot. (field CRBCUM)

This field cannot be modified and is filled only on the Fiscal plan and if the asset is a private vehicle. It contains the cumulation of fiscal reintegration (specific to France).

Veh reint (field CRBAMT)

This field cannot be modified and is filled only on the Fiscal plan and if the asset is a private vehicle. It contains the amount of fiscal reintegration (specific to France).

Market value (field NSPVAL)

This field cannot be modified and contains the market value of the asset. This value could have been entered either at the level of the Market value window, or during a revaluation or impairment loss process.

Reval. surplus total (field EXERVADEV)

This non-editable field contains the reevaluation reserve total at the start of the financial year.

Revaluation (field RVAAMT)

This non-editable field is filled in only if the asset was subject to a re-evaluation process in this plan during the financial year. It displays the re-evaluation amount.

Revaluation reversal (field RVACRB)

This non-editable field contains the revaluation recovery amount.

Deferred deprec balance (field DFDBLC)

This non-editable field is only filled in for the Fiscal plan. It displays the deferred depreciation balance at the start of the financial year.

Differable amt. (field DFDLIM)

This non-editable field is only filled in for the Fiscal plan. It displays the deferrable depreciation amount.

Deferred deprec (field DFD)

This non-editable field is only filled in for the Fiscal plan. It displays the deferred depreciation amount.

Deferred reversal (field DFDRVE)

This non-editable field is only filled in for the Fiscal plan. It displays the deferred recovery amount.

Fiscal help total (field ALWCUM)

This non-editable field is only filled in for the Fiscal plan. It displays the fiscal help total at the start of the financial year.
Financial help (field ALWAMT)

This non-editable field is only filled in for the Fiscal plan. It displays the fiscal help amount for the financial year.
Amort. fund decrease (field EXECADCRB)

This field, not modifiable, can be viewed only on the Caducity plan of an asset in concession. It is only loaded when it is the last asset of the concession and when it contains the amount of the fiscal year caducity picking.

Amortization fund (field TRFCADCUM)

This field, which cannot be modified, is displayed only on the Caducity plan of an asset in concession. It contains the amount of the fiscal year start caducity fund.

Grid Period depreciation plan

Start (field PERSTRDAT)

This field displays the period start date of the plan.

End (field PERENDDATC)

This field, non modifiable, displays the current period end date of the plan.

Balance sht. val. (field DPRBAS2)

This non-editable field contains the balance sheet value of the financial asset, at the start of the period.

Resid. value (field RSDVAL2)

This non-editable field contains the residual value of the asset.

Depreciable value (field DPRVAL2)

This non-editable field contains the depreciation value of the financial asset, at the start of the period.

Acc. deprec (field PERCLOCUM)

This non modifiable field contains the amortisation cumulative amount at the period start.

Impair. balance (field IMLBLC2)

This non-editable field contains the depreciation balance amount recorded on the depreciation plan, at the start of the period.

Charge (field PERENDDPE)

This non modifiable field contains the periodical charge of the amortisation plan.

Exc deprec (field PEREXCDPR)

This non modifiable field contains the exceptional charge amount for the period saved on the amortisation plan.

Impairment (field IML2)

This non-editable field is filled in only if the asset was subject to a depreciation process on this plan during the period. It contains the depreciation amount recorded on the depreciation plan for the period.

Impair. rev. - exc depr. (field IMLRVETRF2)

This non-editable field contains the amount of an automatic depreciation recovery following a depreciation (on a plan managed in compliance with the CRC2002-10 standard) and automatically transfered as an exceptional depreciation.

Impair. rev. (field IMLRVE2)

This non-editable field contains the depreciation recovery amount recorded on the depreciation plan for the period.

Impair. rev./disposal (field IMLRVEISS2)

When the asset has an impairment loss balance on the issue date and parameter IMLRVEISS - Issue: Impairment loss reversal has value Yes , an impairment loss is automatically calculated upon issue.
Improvement value (field KMDRDEV)

This field, that cannot be entered, is reserved to the Polish legislation and submitted to the KPL activity code.
If need be, this field displays the amount of the modernization taken into account at the date specified.
Improvement date (field KMDRDAT)

This field, that cannot be entered, is reserved to the Polish legislation and submitted to the KPL activity code.
If need be, it displays the effective date of the latest modernization.
Net value (field NBV2)

This field, non modifiable, contains the financial asset net value at the end of a period in the amortisation plan.

Book vs tax rev./disposal (field DERRVEISS2)

This field, non modifiable, contains the exceptional increase amount in the issue.

Reversal cap (field IMLRVELIM)

This non-editable field contains the impairment recovery ceiling of the asset.

Market value (field NSPVAL2)

This field cannot be modified and contains the market value of the asset. This value could have been entered either at the level of the Market value window, or during a revaluation or impairment loss process.

Impairment loss type (field IMLTYP2)

This field, that cannot be modified, is filled only if the asset was subject to a depreciation or depreciation increase process on this plan during the period. It contains the impairment loss submitted: exceptional or operation.

Internal reason (field INTIMLTYP2)

This field, non modifiable, is filled only if the asset was subject to a depreciation or depreciation increase process on this plan during the period. It contains the internal reason explaining this depreciation or depreciation increase.

Ext reason (field EXTIMLTYP2)

This field, non modifiable, is filled only if the asset was subject to a depreciation or depreciation increase process on this plan during the period. It contains the external reason explaining this depreciation or depreciation increase.

Revaluation date (field RVADAT2)

This non-editable field is only filled in, if a revaluation was carried out over the period. It displays the revaluation date.

Reval. effective start (field RVATIADAT)

This non-editable field contains the date on which the re-evaluation actually takes effect.
Revaluation type (field RVATYP)

This non-editable field displays the revaluation mode: Factor, Index or Market value.
Reval coef (field RVACOE2)

If the asset has been subject to a revaluation by Factor, on the current plan and within the period, this field displays the factor value. If not, it displays 0 as a value.

Table reference (field RVACOEREF)

This non-editable field displays the Index and factor table reference (in the case of a revaluation by Index, and occasionally by Factor).

Reval. surplus total (field EXERVADEV2)

This non-editable field contains the reevaluation reserve total at the start of the period.

Revaluation (field RVAAMT2)

This non-editable field is filled in only if the asset was subject to a re-evaluation process in this plan during the period. It displays the re-evaluation amount.

Revaluation reversal (field RVACRB2)

This non-editable field contains the revaluation recovery amount for the period.

Method (field DPM2)

This non-editable field contains the code identifying the depreciation mode of the financial asset.

Duration (field DPRDUR2)

This field, non modifiable, contains the depreciation duration of the financial asset.

Applied duration (field APLDUR2)

This field cannot be modified and contains the depreciation duration actually applied when the plan is depreciated using the caducity method: CA - Caducity / Gross value or RA - Caducity / Net value.
This duration is expressed in hundredths of years. It corresponds to:

  • The difference between the depreciation end and the depreciation start when the depreciation end date entered predates the concession end date.
  • The difference between the concession end date and the depreciation start date when the depreciation end date entered is on the concession end date or later.

When the plan is depreciated using any other method, the displayed applied duration is 0.00.
Residual duration (field RSDDUR2)

This field cannot be modified and contains the residual depreciation duration of the asset.
This duration, expressed in hundredths of years, is loaded only when the plan is depreciated using the caducity method CA or RA and that an applied duration is entered.

Rate (field DPRRAT2)

This field, non modifiable, contains the depreciation rate of the financial asset.

Exc. depr rate (field DPRRAT2P)
Acceleration coeff. (field ACLCOE2)

This non-editable field contains the depreciation acceleration factor.
Prorata (field PRATYP2)

This field, non modifiable, displays the pro rata type applied to the amortisation calculation.

Depr. start (field STRDPRDAT2)

This field, non modifiable, reminds the user of the asset amortisation start date.

Depr. end (field ENDDPRDAT2)

This field, non modifiable, reminds the user of the asset amortisation end date.

Specific rule (field ALWCOD2)

If needed, this non-editable field displays the code of the specific rule applied for the financial asset depreciation.

Resid. unit (field RSDQTY2)

This field, non modifiable, is filled only if the asset amortisation method on the plan is "OPE" (Operation Unit). It contains the total quantity of operation units still to be produced, at the beginning of the period, over the residual use duration of the asset.

FY units (field FIYQTY2)

This field, non modifiable, is filled only if the asset amortisation method on the plan is "OPE" (Operation Unit). It contains the quantity of planned or produced OPE in the financial year.

Per. units (field PERQTY)

This field, non modifiable, is filled only if the asset amortisation method on the plan is "OPE" (Operation Unit). It contains the quantity of planned or produced OPE in the period.

Methd chge date (field MTCDPEDAT)

This non-editable field is filled in when a mode change is carried out in the financial year. It displays the date of the mode change.

Chg effective start (field MTCTIATYP)

This non-editable field displays the date at which the mode change will be effective.
Chge effective date (field MTCTIADAT)

This non-editable field displays the date at which the mode change will be effective.
Variance on tot (field MTCDPEDEV2)

This non-editable field is only filled in for plans not managed according to the IAS/IFRS nor CRC 2002-10 standards, and only if a mode change carried out during the financial year, has generated a variance in the depreciation total. It displays the variance amount.

Var managmt (field MTCDEVADJ2)

This non-editable field is only filled in for plans not managed according to the IAS/IFRS nor CRC 2002-10 standards, and only if a mode change carried out during the financial year, has generated a variance in the depreciation total. This field indicates the management mode for the variance.

Charge to post (field DPEDEV)

This field, non modifiable, contains the charge amount to post for the period.

Exc. to post (field EXCDEV)

This field, non modifiable, contains the exceptional charge amount to post for the period.

B. vs T. to post (field DERDEV)

This field, non modifiable, contains the exceptional amortisation amount to be posted for the period.

B. vs T. rev. to post (field DERRVEDEV)

This field, non modifiable, contains the exceptional increase amount to be posted for the period.

Re-eval rec. to be posted (field RVACRBDEV)

This non-editable field contains the revaluation recovery amount to be posted for the period.

Impair - exc. depr. to post (field RVETRFDEV)

This field, non modifiable, contains the depreciation increase amount transferred as exceptional amortisation, to post for the period.

Posted charge (field PSTDPE)

This field, non modifiable, contains the charge amount posted for the period.

Exc. posted (field PSTEXC)

This field, non modifiable, contains the exceptional charge amount posted for the period.

B. vs T. posted (field PSTDER)

This field, non modifiable, contains the exceptional amortisation amount posted for the period.

Book vs tax rev. posted (field PSTDERRVE)

This field, non modifiable, contains the exceptional increase amount posted for the period.

Reval. rev. posted (field PSTRVACRB)

This field, non modifiable, contains the re-evaluation increase amount posted for the period.

Impair - exc. depr. posted (field PSTRVETRF)

This field, non modifiable, contains the depreciation increase amount transferred as exceptional amortisation, posted for the period.

Calculation period (field PERREFCLC2)

Period taken into account for the real calculation.

Per. for I calculation (field PERREFCL2I)

Period taken into account for the Initial calculation.

Per. for T calculation (field PERREFCL2T)

Period taken into account for the Theoretical calculation.

Variance total FY-1 (field LNKCUM)

This field, that cannot be modified, is only displayed if the LNK - Variances between plans activity code is active
.It contains the total of expense differences between associated plans, at the end of the previous fiscal year.

Variance total P-1 (field PERLNKCUM)

This field, that cannot be modified, is only displayed if the LNK - Variances between plans activity code is active
.It contains the total of expense variances between associated plans, at the end of the previous period.

Variance amt (field LNK)

This field, that cannot be modified, is only displayed if the LNK - Variances between plans activity code is active
.It contains the amount of the difference in expense between the associated plans of the current period.

Variance to post (field LNKDEV)

This field, that cannot be modified, is only displayed if the LNK - Variances between plans activity code is active
.It contains the amount of the difference in expense between the associated plans, to post for the period.

Posted variance (field PSTLNK)

This field, that cannot be modified, is only displayed if the LNK - Variances between plans activity code is active
.It contains the amount of the expense differences between the associated plans posted for the period.

Decr. tot. P-1 (field P_1CADCRB)

This field, not modifiable, can be viewed only on the Caducity plan of an asset in concession. It is only loaded when it is the last asset of the concession and when it contains the amount at the end of the previous period of caducity picking.

Amort. fund decrease (field PERCADCRB2)

This field, not modifiable, can be viewed only on the Caducity plan of an asset in concession. It is only loaded when it is the last asset of the concession and when it contains the amount of the period caducity picking.

Cad. fund decr. to be posted (field CADCRBDEV)

This field, not modifiable, can be viewed only on the Caducity plan of an asset in concession. It contains the amount of the caducity picking to be posted for the period.

Cad. fund decr. posted (field PSTCADCRB)

This field, not modifiable, can be viewed only on the Caducity plan of an asset in concession. It contains the amount of the caducity picking posted for the period.

Amortization fund (field TRFCADCUM2)

This field, which cannot be modified, is displayed only on the Caducity plan of an asset in concession. It contains the amount of the fiscal year end caducity fund.

Exception plan

This function is available only on the lines in the Fiscal and Accounting plans in the fiscal year depreciation plan table. It is used to display the corresponding Exception plan.
Detail

This button, available for each of the lines in the two tables, is used to display a window containing, in the form of fields, all the period or fiscal year values.
The header reminds the user of the identification information of the asset, the plan, the fiscal year and the concerned period otherwise. It also indicates:

  • The status of the asset, context and plan according to the calculation:
     
    - green light: Calculated 
     
    - red light: Must be calculated *
     
    - orange light: this situation occurs when a the fiscal year of a context has been closed. At the end of this closing, the Calculated asset light turns red, the Calculated context light turns orange, and the Calculated plan light turns green. In this case, it is considered that the asset must be recalculated in order to determine the new calculation horizon; before recalculation, the asset can be subject to a period closing but not a fiscal year closing.
     
    A calculation is required after one of the following actions:
     
    - Method change
    - Connection/Release of an expense
    - Revision
    - Revaluation
    - Impairment
    - Intra-group sale
    - Issue
    - Distribution
    - VAT adjustment
    - Calculation of the subsidies
    - Update of a parameter which affects the calculation
     
    SEEREFERTTO For more details on the calculation and the optimization mechanisms implemented, see the following document: Calculation optimization.
     
  • The situation of the flows for the context:
     
    - green light: the Flows are generated and the asset is calculated
     
    - orange light: the Flows are generated but at least one plan of the context must be recalculated (in this case, the flows will have to be generated after the calculation) 
     
    - red light: Flows not generated. The flows of this asset context will be generated during the next generation of the provisional funds or upon the next closing.
     
    SEEINFO This light is displayed only if the flows are generated for at least one plan of the context.
    SEEREFERTTO For more details on the flows and optimization mechanisms implemented, see the following document: Flow optimization.
Fiscal year depreciation details
  • The General tab contains the information related to the depreciation method and the values linked to the fiscal year depreciation calculation.
  • The Track tab displays:
    - The calculation of the Initial values, based on the initial balance sheet value.
    - The calculation of the Theoretical values, based on the revaluated balance sheet value and taking into account the potential revaluations but not the impairment losses.
    - The calculation of the Real values, based on the revaluated balance sheet value and taking into account the potential revaluations and the impairment losses.
  • A additional Fiscal tab, displayed only from the Fiscal depreciation plan, presents the information related to the Tax aids, the Deferred and the vehicle re-integration.

 The standard navigation buttons are used to display the previous/next fiscal years.

Period depreciation detail
  • The General tab contains the information related to the depreciation method and the values linked to the period depreciation calculation.
  • The Posting tab displays the remaining amounts to post and the amounts posted for the period. It also displays the list of the journals justifying the posted amount and is used to access the details of a journal by right click on this journal.
  • The Plan revision tab displays all the values related to the Method, Revaluation and Impairment loss changes.
  • The Track tab displays:
    - The calculation of the Initial period values, based on the initial balance sheet value.
    - The calculation of the Theoretical period values, based on the revaluated balance sheet value and taking into account the potential revaluations but not the impairment losses.
    - The calculation of the Real period values, based on the revaluated balance value and taking into account the potential revaluations and the impairment losses.

 The standard navigation buttons are used to display the previous/next periods.
Detail

Presentation styles

The standard presentation styles are applied to certain fields in order to give a visual value to their characteristics.
The user can still modify the display characteristics of these fields.

This customization can be done either via the function Presentation styles or via the function  Customized styles if the styles are customized by the user.

In this function, the following style can be customized. It affects the fields where the value is forced :
TFORCAGE: Forced table field

Specific Buttons

Other plans

This button is used to select another depreciation plan to display.

Error messages

The only error messages are the generic ones.

Tables used

SEEREFERTTO Refer to documentation Implementation