Depreciation contexts

• 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.

• 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.

• 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.

• 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.
 The IAS/IFRS depreciation plan can only be managed if theAccount 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.

 When company parameterACCPERCTL - 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.
 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).

• 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.

 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.

• 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 fiscalcontext. 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.

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.

Management 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:

• LVALIM - Low value asset threshold, if the management type is: "LVA"
• LVALIM - Asset pooling threshold, if the management type is: "Pool".
  

• 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 Simulationto 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.

• 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.

• 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). 

 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.

 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.

• 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.

 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.

 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.