Book vs tax situation

Prerequisite

Access to the report

This report can be accessed from the report menu of the group Fixed Assets - Fixed assets.

List of criteria

Parameter	Parameter title	Type
cpydeb	Company limit	CPY
fcydeb	Financial site range	FCY
ccptdeb	Accounting code range	CAC
accdeb	General account ranges	GAC
accifrsdeb	IFRS" account range	GAC
typdetdeb	Holding type (Local menu Owned, Rented, Leased, Provisional, Concession...)	M3171
refdeb	Asset range	AAS
situation	FY or period (Local menu Financial year, Period, Period total)	M3186
datdeb	Date range	D4
encours	Assets in process (Local menu No, Yes)	M1
actif	Active assets (Local menu No, Yes)	M1
selentree	Entry selection (Local menu All Assets present in Fiscal year/Period...)	M3271
selbiensor	Selection of the issued assets (Local menu Issued and non issued assets, Non issued assets...	M3267
biensor	Basis = 0 if issue (Local menu No, Yes)	M1
tri2	Classification criterion 2 (Local menu Financial site, Accounting code, CoA account...)	M3265
tri3	Classification criterion 3 (Local menu Financial site, Accounting code, CoA account...)	M3265
detail	Detailed status by asset (Local menu No, Yes)	M1
impselections	Print selections (Local menu No, Yes)	M1

Comments

The data is filtered by site according to the rights  granted to the user on the function GESFAS (Assets).

Miscellaneous

1/ The value entry for the selection parameters is optional. The default values displayed are those entered at the level of the Report dictionary.
When the values are entered, no existence control is carried out. In the case where they do not exist or are not consistent, no edition occurs.

2/ The Start and end dates entered at the level of the Start date setup: Date ranges, must exactly match the ranges of a financial year in the case of a Financial yearsituation, or at the ranges of a period, in the case of a Periodsituation.

3/ According to the chosen value for the Entry selection setup: Entry selection, the selection is applied in the following way:
- All the fixed assets available in the financial year/period : are selected only the fixed assets of which the smallest of the two following dates: Posting date and First use date, is lower or equal to the financial year end date/period asked.
- Fixed assets entered in the financial year/period: only the fixed assets of which the posting date is located on the financial year or on the period asked are selected.
- Fixed assets previous to the financial year/period: only the financial assets whose posting date is previous to the financial year start date or to the asked period are selected.

4/ The Issued asset setup: Basis =0 if assets issued, is applied only:
- to the assets whose issue date is lower or equal to the financial year or period end dates (according to the situation asked),
- to the assets whose depreciation start date is greater than the financial year or period end dates (according to the situation asked).
When the value is set to Yes, the dimension Balance value is always displayed with the 0 value on the report.

Description of the report

Implicit selection:

Only the assets whose depreciation methods are different at the accounting and fiscal levels are selected.

Are systematically excluded, the assets:
 - whose depreciation date is greater than the current financial year end date or the current period (according to the value entered for the selection setup: Financial year situation or Period).

Grouping criteria/classification and aggregation

The assets are displayed grouped and classified by ascending order according to the following criteria:

- Company. Aggregation by company with page break
- 2nd classification criterion: by default, the Financial site. Aggregation by criterion with page break
- 3rd classification criterion: by default, the Accounting code. Aggregation by criterion with page break
- Fixed asset reference

The Sort criteria 2 and 3 have to be chosen among the values contained in the local menu 3265; it can come, for example, from the Financial site, from the Geographic site, from the Accounting code, from the CoA account or IAS/IFRS, from the Family, from an Analytical distribution key, from an Analytical dimension type, from anIFRS segment, from a TGU.

Recovered information

The report content varies according to the value entered for the setup: Report detailed by asset (or synthesis report).

• Header
   
  The header recalls the following information:
   
  - Company reference
  - Current financial year start and end dates of the Accounting and fiscal context
  - Current period start and end dates of the Accounting and fiscal context (displayed only if this is a periodical situation).
   
• Detailed report
   
  This report displays 3 lines per fixed asset selected.
   
  On the first line: : Asset identification

Information	Loaded from the headings	Table
Reference	AASREF	DEP
Description 1	AASDES1	FAS
Account	ACC or IASACC	FAS
Issue date	ISSDAT	FAS

On the 2nd line: values of the fiscal plan
On the 3rd line: values of the Chart of accounts

Information	Loaded from the headings	Table
Depreciation start date	STRDPRDAT	DEP (Fiscal) DEP_1 (Accounting)
Depreciation end date	ENDDPRDAT	DEP (Fiscal) DEP_1 (Accounting)
Depreciation method	DPM	DEP (Fiscal) DEP_1 (Accounting)
Depreciation duration	DPRDUR	DEP (Fiscal) DEP_1 (Accounting)
Depreciation rate	DPRRAT	DEP (Fiscal) DEP_1 (Accounting)
Balance sheet value	DPRBAS	DEP (Fiscal) DEP_1 (Accounting)
Aggregation of the depreciation at the start of the financial year or Aggregation of the depreciation at the start of the period	DPRCUM or DPRCUM + PERCLOCUM	DEP (Fiscal) DEP_1 (Accounting)
Financial year depreciation expense or                                       Period depreciation expense	ENDDPE + EXCDPR or PERENDDPE	DEP (Fiscal) DEP_1 (Accounting)

Line 2:

Fiscal year exceptional balance:	LEGCUM - LEGRVECUM	DEP_1
Exceptional recovery of the financial year - if non periodical financial year: - if periodical financial year: or Exceptional recovery of the period:	LEGRVE LEGRVE + PERLEGRVE or LEGRVE	DEP_1
Exceptional previous periods (if periodical situation asked)	PERLEGCUM - PERLEGRVE	DEP_1

Line 3:

Exceptional provision of the financial year: - if non periodical financial year: - if periodical financial year: or Exceptional provision of the period:	LEG LEG + PERLEGCUM or LEG	DEP_1
Recovery on issue*	NBV (DEP_1) – NBV (DEP), if NBV (DEP_1) >= NBV (DEP)
Derogation balance at the end of the financial year or Exceptional balance at the end of the period	Calculated: Derogation balance at the start of the financial year + Exceptional provision - Exceptional recovery or Exceptional balance at the start of the financial year + exceptional closed periods + exceptional provision - Exceptional recovery

*Amount calculated only if the issue is real or if it occurs during the current financial year or period.

The report then displays the aggregation lines identical to those displayed below for a synthesis report.

• Synthesis report
   
  This report displays:
   
  - 2 aggregation lines per shortage in classification criteria 2, 3 and Company.
  - 2 lines of general total are also displayed in the last page, if the report concerns several companies.
   
  On the 2nd line: values of the chart of accounts
   
  - Total Balance value
  - Total of the depreciation aggregation of the financial year start or period start
  - Total Depreciation expense of the financial year or period
  - Total Exceptional balance of the financial year
  - Total Exceptional recovery of the financial year or period
  - Total of the Exceptional balance of the previous periods (if periodical situation asked)
   
  On the 3rd line: values of the chart of accounts
   
  - Total Balance value
  - Total of the depreciation aggregation of the financial year start or period start
  - Total Depreciation expense of the financial year or period
  - Total Exceptional provision of the financial year or period
  - Total Recovery on issue
   - Total Exceptional balance of the financial year or period

Grids concerned

The data extracted from the following tables are processed by the report DEPSITUDERO :

Table	Table description
ADOVAL [ADW]	Parameter values
AFCTFCY [AFF]	Site profile function
COMPANY [CPY]	Company
CONTEXT [CNX]	Contexts
DEPREC [DEP]	Charge
FACILITY [FCY]	Sites
FISCYEAR [FIS]	Fiscal year
FXDASSETS [FAS]	Assets
GACCCODE [CAC]	Accounting codes