There are two ways to call this function:

  • Either upon inquiry of an Asset in concession using the Provision plan button available in the Concessions tab.
  • Either by the Provisions for renewal function accessible via theFixed assets / Fixed assets menu.

This function is used to view the provision plan for asset renewal in the form of two grids:

  • The first grid displays the detail of the fiscal year provisions.
     
  • The second one displays the detail of the period provisions for the fiscal year on which the cursor is located in the first grid.

As soon as an asset In concession has an Effective renewal obligation, it is subject to a calculation of provisions for renewal.
 Provisions for renewal are calculated and saved in a dedicated table (CCNRPR). The management of the records of this table is performed similarly to that of the depreciations, with one record per period according to the calculation horizon determined by the number of fiscal years to calculate specified in the Context setup: the provision calculation therefore generates as many records as there are periods and fiscal years within the asset longevity, in the framework of this calculation horizon. The division into periods is taken into account on the current, next and next +1 fiscal year; beyond that, the fiscal year is considered as a period.

The calculation of provisions determines the amount of provisions for a fiscal year, and then these amounts are distributed into the non closed periods after deduction of the provisions already recorded on the closed periods. The distribution is made in proportion to the number of days in the periods.
Two different amounts of provisions are calculated: the account provisions and the fiscal transitions. The posting of provisions impacts either account provisions or fiscal provisions, depending on the type of provisions to post specified in the setup function of the Accounting and fiscal context.

Notes:

  • There is no calculation launch specific to the provisions. The processing for provision calculation is performed at the end of the processing for charge calculation.
  • The division of the provision plan is identical to that of the depreciation plan of the Accounting and fiscal context.
  • No provision for renewal is calculated if the asset is In progress.

Prerequisite

SEEREFERTTO Refer to documentation Implementation

Screen management

This function can be accessed only in display mode; no value can be modified.

The information displayed can also be presented:
- as fields in a Detail window accessible by right-clicking a line of the grid,
- in a graphic form by clicking the icon in the top-left corner of the grid. (see documentation on Grid management.

Entry screen

FY provision plan

This grid presents the detail of the provisions for the fiscal year, with each line corresponding to a fiscal year. The number of fiscal years displayed depends on 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.

Period provision plan

This grid presents the detail of the period provisions for the asset, relative to the fiscal year selected in the first grid, with each line corresponding to a period.
When the function is opened, the default display is the provision 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.
 
Note:
 Only the period provision plans relative to the closed fiscal years as well as the current, next and next +1 fiscal years can be displayed.

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.

The choice of the financial site is subject to management and authorization rules given to the user.
The site can also be automatically loaded, by default, with the financial site reference previously displayed. It is possible to activate/deactivate this load by default, via the setup REMAFCY -  Persistence of the site, defined in the AAS chapter - Fixed assets.

If the user is limited to a single site, the financial site is automatically loaded and cannot be modified.

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.

Grid FY provisions

Start (field FIYSTRDAT)

This field , which cannot be modified, displays the fiscal year start date of the context Accounting and fiscal.

End (field FIYENDDATC)

This field , which cannot be modified, displays the fiscal year end date of the context Accounting and fiscal.

Initial amt (field STRRNWVAL)

This field, that cannot be modified, contains the replacement value of the asset at the start of the fiscal year, expressed in the management currency of the Accounting and fiscal context.
On the acquisition fiscal year, this value is equal to the basis of the plan that manages the industrial depreciation; on the following fiscal years, it is equal to the updated amount at the end of the previous fiscal year.

Update coef. (field RNWVALCOE)

This field, that cannot be modified, contains the update coefficient to apply in order to determine the period end replacement value.

Updated amt (field ENDRNWVAL)

This field, that cannot be modified, contains the end of fiscal year replacement value, expressed in the management currency of the Accounting and fiscal context. It corresponds to the value entered by the user, when this value has been forced. In the other cases, it is equal to: the fiscal year start initial amount * update coefficient.

FY-1 tot. acc. prov. (field E_1ACGRPR)

This field, that cannot be modified, contains the total of accounting provisions to renew taken in the previous fiscal years. This amount is expressed in the Accounting and fiscal management currency.

Acc. provision (field EXEACGRPR)

This field, which cannot be modified, contains the amount of account provisions to renew for the current fiscal year. This amount is expressed in the currency of Accounting and fiscal management.
This amount is calculated as follows:
(End of fiscal year replacement value – Depreciation basis of the plan managing the industrial depreciation (1) ) – Sum of the account provisions at the end of the previous fiscal year.
(1) If the contribution origin of the asset is the Licensor, the calculation is carried out with a depreciation basis value of the plan managing the industrial depreciation considered as null.
SEEINFO These provisions are calculated for up to the calculation horizon defined by the number of fiscal years specified in the Context setup.
FY-1 total fisc. prov. (field E_1FISRPR)

This field, that cannot be modified, contains the total of fiscal provisions to renew taken in the previous fiscal years. This amount is expressed in the Accounting and fiscal management currency.

Fisc. provisions (field EXEFISRPR)

This field, that cannot be modified, contains the amount of fiscal provisions to renew of the current fiscal year. This amount is expressed in the Accounting and fiscal management currency.
This amount is calculated as follows:
(End of fiscal year replacement value – Depreciation basis of the plan managing the industrial depreciation (1) ) – Sum of the fiscal provisions at the end of the previous fiscal year.
(1) If the asset has Grantor for contribution origin, the calculation is carried out considering the depreciation basis value of the plan managing the industrial depreciation as null.
DU = Duration expressed in days, corresponding to the smallest of the 3 following dates: N fiscal year end date, Depreciation end date of the plan managing the industrial depreciation, Renewal date if forced – Depreciation start date of the plan managing the industrial depreciation.
DT =  Duration expressed in days, corresponding to: Depreciation end date of the plan managing the industrial depreciation (or renewal date if forced) - Depreciation start date of the plan managing the industrial depreciation.
SEEINFO These provisions are calculated up to the provisional renewal date.

FY-1 tot. tax rev. (field E_1RVERPR)

This field, that cannot be modified, contains the total of fiscal provisions to recover taken in the previous fiscal years. This amount is expressed in the accounting and fiscal context management currency.

Fisc. prov. w. back (field EXERVERPR)

This field, that cannot be modified, contains the amount of fiscal provisions to renew of the current fiscal year. This amount is expressed in the accounting and fiscal context management currency.

FY-1 tot. add. tax cad. (field E_1SUPCAD)

This field, that cannot be modified, contains the total of caducity additions taken in the previous fiscal years. This amount is expressed in the accounting and fiscal context management currency.

Add. FY amort. (field EXESUPCAD)

This field, that cannot be modified, contains the amount of the caducity addition of the current fiscal year. This amount is expressed in the accounting and fiscal context management currency.

Grid Period provisions

Start (field PERSTRDAT)

This field contains the current period start date of the considered context.

End (field PERENDDATC)

This field, non modifiable, displys the periode end date of the plan.

Initial amt (field STRRNWVAL2)

This field, that cannot be modified, contains the replacement value of the asset at the start of the fiscal year, expressed in the management currency of the accounting and fiscal context.

Update coef. (field RNWVALCOE2)

This field, that cannot be modified, contains the update coefficient to apply in order to determine the period end replacement value.

Updated amt (field ENDRNWVAL2)

This field, that cannot be modified, contains the end of fiscal year replacement value, expressed in the management currency of the Accounting and fiscal context.

P-1 tot. acc. prov. (field P_1ACGRPR)

This field, that cannot be modified, contains the total of accounting provisions to renew taken in the previous periods. This amount is expressed in the accounting and fiscal context management currency.

Acc. provision per. (field PERACGRPR)

This field, that cannot be modified, contains the amount of accounting provisions to renew of the period. This amount is expressed in the accounting and fiscal context management currency. It is calculated using the amount of the fiscal year provision to which a prorata is applied according to the weight in days of the period.

P-1 total tax prov. (field P_1FISRPR)

This field, that cannot be modified, contains the total of fiscal provisions to renew taken in the previous periods. This amount is expressed in the accounting and fiscal context management currency.

Fisc. provision per. (field PERFISRPR)

This field, that cannot be modified, contains the amount of fiscal provisions to renew of the period. This amount is expressed in the accounting and fiscal context management currency. It is calculated using the amount of the fiscal year provision to which a prorata is applied according to the weight in days of the period.

P-1 total tax reversal (field P_1RVERPR)

This field, that cannot be modified, contains the total of fiscal provisions to recover for renewal, noticed in the previous periods. This amount is expressed in the accounting and fiscal context management currency.

Fisc. prov. w. back per. (field PERRVERPR)

This field, that cannot be modified, contains the amount of fiscal provisions to renew of the current period. This amount is expressed in the accounting and fiscal context management currency.

P-1 total add. tax cad. (field P_1SUPCAD)

This field, that cannot be modified, contains the total of caducity additions taken in the previous periods. This amount is expressed in the accounting and fiscal context management currency.

Add. period amort. (field PERSUPCAD)

This field, that cannot be modified, contains the amount of the caducity addition of the current period. This amount is expressed in the accounting and fiscal context management currency.

Acc. prov. to be posted (field ACGRPRDEV)

This field, which cannot be modified, contains the accounting provision amount remaining to be posted. This amount is expressed in the accounting and fiscal context management currency.

Posted prov. (field PSTACGRPR)

This field, which cannot be modified, contains the accounting provision amount already posted. This amount is expressed in the accounting and fiscal context management currency.

Fisc. prov. to post (field FISRPRDEV)

This field, which cannot be modified, contains the fiscal provision amount to post. This amount is expressed in the accounting and fiscal context management currency.

F. prov. posted (field PSTFISRPR)

This field, which cannot be modified, contains the fiscal provision amount already posted. This amount is expressed in the accounting and fiscal context management currency.

Detail

This button, accessible from the lines of both grids, is used to display a window containing, in the General tab, the detail of the provisions by period or fiscal year.
This information is the same as that displayed in the grid lines.

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

The header reminds the user of the identification information of the asset, the fiscal year and the concerned period otherwise. It displays also the calculation status of provisions (Green light: Calculated - Red light: To be calculated).

Error messages

The only error messages are the generic ones.

Tables used

SEEREFERTTO Refer to documentation Implementation