Summary depreciation
This report makes up a preparatory report to establish the French fiscal form 2055:
It displays:
- the evolution of depreciations on a depreciation plan (for the fiscal form 2055, it will be the Accounting plan),
- the depreciation expenses and the Book vs Tax depreciation reversals, distributed according to the reasons for this Book vs Tax depreciation,
reported during a fiscal year or a period of the current fiscal year of a company.
It is loaded from the records, stored in the FXDLIFL flow tracking table, whoseFlow type is Fiscal statement item and Fiscal statement flow code is equal to FR (setup carried out in the Context managament function).
These flows are recorded:
- during a Generation of temporary flows processing (they are non definitive flows),
- when closing the fiscal year or the period of the plan (they are final flows).
If this report is required for a period, it presents the situation at the beginning of the period, the entries of the period and the situation at the end of the period.
If this report is required for a fiscal year, it presents the situation at the beginning of the fiscal year, the entries of the fiscal year and the situation at the end of the fiscal year.
In case an asset has been submitted to several movements during the period or the fiscal year, only the movement that justifies the switching from the start situation to the end situation is displayed.
Note: this report globally displays the data for a given company. FCY2055 - Fiscal statement 2055/Site, is used to carry out a selection on the sites of the company and to independently display the flows for the selected site(s).
Prerequisite
Access to the report
This report can be accessed from the report menu of the group Asset management - France.
List of criteria
|
Parameter |
Parameter title |
Type |
|---|---|---|
|
societe |
Company |
|
|
plan |
Depreciation plan (Local menu Accounts, Finance, Minimum, Source, Reevaluation 76...) |
|
|
codflux |
Funds code |
A |
|
referentiel |
Ledger (Local menu Legal, Analytical, IAS, Gen. ledger 4...) |
|
|
typliasse |
FY or periodic (Local menu Fiscal year, Period, Period total) |
|
|
datdeb |
Date range |
D4 |
|
refdeb |
Asset range |
Comments
The data is filtered by site according to the rights granted to the user on the function GESFAS (Assets).
Miscellaneous
1/ The default values displayed are those entered in the Report dictionary. When values are entered, any existence control is carried out. In the case where they are inexistent or inconsistent, any print is carried out.
2/ As this report is single-company, the company reference must be entered in the Company setup.
3/ The Typflux setup: Flow type is not visible because the user cannot modify it. Its value is 'Fiscal statement item' (setup performed at the level of the report dictionary).
4/ The Datdeb setup: Date ranges must be entered.
- Date ranges must correspond exactly to the start and end date of a FY or a period.
- When the report is requested for accumulated periods, the start date must necessarily match the current fiscal year start date.
5/ When the date ranges entered correspond to temporary flows, i.e. generated before the closing by the Temporary flow generation processing, the following mention is printed on the report: "This report presents temporary flows which have not been validated by a closing":
Report description
Implicit Selection:
Reminder:
- Are taken into account only the assets flows which detention type is In property or In concession.
- Are only dealt with those plans for which the management of flows by Fiscal statement item is activated and whose Fiscal statement flow code has the value: FR. (This setup is carried out at the level of the GESCNX management function of the Contexts).
- The FR funds code is mandatory for the accounting depreciation plan of a French company.
Restored information
The report presentation is similar to that of the Cerfa 2055 form.
It contains two boxes:
- box A, that presents the Situation and movements of the fiscal year
- box B presents the Distribution of movements impacting the provision for Book vs Tax depreciations
The information in each box is sorted by class, with:
- a line of amounts by grouping line,
- a subtotalization for each line of the intangible assets, and for the totality of the 11 lines of the intangible assets,
- a global totalization.
Box A: Situations and movements of the fiscal year of the technical depreciations
|
Information |
Description |
Loaded from the fields |
Table |
|
|
A1 |
Amount of the depreciations at the beginning of the fiscal year (or period) |
Concerns the assets: The amount taken into consideration corresponds to the total of the depreciation plan concerned. |
|
|
|
A2 |
Increases: fiscal year (or period) depreciation expenses |
Concerns the assets: The amount taken into consideration corresponds to the depreciation expense of the depreciation plan involved, increased by the exceptional depreciation expense. NB: If the asset is acquired during the fiscal year (or period) via a line-for-line transfer during the fiscal year, the depreciation expense must appear in the line impacted at the end of the fiscal year. |
|
|
|
A3 |
Decreases: depreciations relating to those elements issued from the assets and reversals |
Concerns the assets: The amount taken into account corresponds to: |
|
|
|
A4 |
Amount of depreciations at the end of the fiscal year (or period) |
|
|
|
Box B: Distribution of the movements impacting the provision for Book vs Tax depreciations
In case of simultaneous provision and Book vs. Tax provision reversal for the fiscal year or the period, a compensation is carried out between these two amounts in order to only show, depending on the compensation result, either the provision or the reversal.
|
Information |
Description |
Loaded from the fields |
Table |
|
|
DOTATIONS (depreciation expenses) |
The amount taken into account is the provision for Book vs Tax depreciation of the fiscal year. |
DERDPR If |
FLU |
|
|
B1 |
Column 1 |
Concerns those assets associated with a Book vs Tax depreciation due to a duration difference (other than the one submitted in B3) |
|
|
|
A2 |
Column 2 |
Concerns those assets associated with a Book vs Tax depreciation due to the following condition: Depreciation mode on the fiscal plan = French declining mode |
|
|
|
B3 |
Column 3 |
Concerns those assets associated with a Book vs Tax depreciation due to an exceptional finance depreciation linked to one of the following conditions: |
|
|
|
REPRISES (reversals) |
The amount taken into account is the Book vs Tax depreciation reversal of the fiscal year + the Book vs Tax depreciation balance of the assets issued during the fiscal year |
DERISS |
FLU
FLU |
|
|
B4 |
Column 4 |
Concerns those assets associated with a Book vs Tax depreciation reversal amount due to a duration difference (other than the one submitted in B6) |
|
|
|
B5 |
Column 5 |
Concerns those assets associated with a Book vs Tax depreciation reversal amount due to the following condition: Depreciation mode on the fiscal plan = French declining mode |
|
|
|
B6 |
Column 6 |
Concerns those assets associated with a Book vs Tax depreciation reversal amount due to an exceptional finance depreciation linked to one of the following conditions: |
|
|
|
B7 |
Net depreciation movement at the end of the fiscal year |
Difference between the depreciation expenses and the Book vs Tax depreciation reversals |
(B1 + B2 +B3) |
|
* For the depreciation expenses, the assets are distributed by order of priority according to the conditions specified in B2, then B3 and finally B1.
* For the depreciation reversals, the assets are distributed by order of priority according to the conditions specified in B5, then B6 and finally B4.