This field contains the amount of the depreciation schedule balance sheet value considered as a fixed asset. The balance sheet value is expressed in the currency of the context to which the depreciation plan belongs. When carrying out the creation of a fixed asset, the balance sheet value is equal to (ex-tax purchase amount + invoiced VAT - Collected VAT amount) converted in the context currency. The CoA balance sheet value loads the amounts "professional tax basis" and "+/- value reference basis". At the closure of the fiscal year, the balance sheet value of the new fiscal year inherits from the re-evaluated balance sheet value of the depreciation plan at the end of the fiscal year.