Depreciation plan impairment loss
This report reproduces the impairment losses carried out during the fiscal year or during a given period of a selected depreciation plan.
When it is requested for each fiscal year, the report makes it possible, for a future fiscal year, to follow the evolution of an impairment loss performed during the current fiscal year or a former fiscal year.
On the other hand, when the report is requested for each period, only the impairment loss period can be printed.
The assets are presented, sorted by CGU, company, financial site and accounting code with a sub-aggregation to each shortage on one of these criteria.
It is also possible to obtain a synthetic report showing only the sub-aggregations by accounting code, financial site, company and CGU.
A CGU global total is displayed in the event of a multi-company print.
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 |
|---|---|---|
ugtdeb | UGT range | |
cpydeb | Company limit | |
fcydeb | Financial site range | |
ccptdeb | Accounting code range | |
accdeb | General account ranges | |
accifrsdeb | IFRS" account range | |
refdeb | Asset range | |
plan | Depreciation plan (Local menu Accounts, Finance, Minimum, Source, Reevaluation 76...) | |
situation | FY or period (Local menu Financial year, Period, Period total) | |
datdeb | Date range | D4 |
selentree | Entry selection (Local menu All Assets present in Fiscal year/Period...) | |
selbiensor | Selection of the issued assets (Local menu Issued and non issued assets, Non issued assets... | |
detail | Detailed status by asset (Local menu No, Yes) | |
impselections | Print selections (Local menu No, Yes) |
Comments
The data is filtered by site according to the rights granted to the user on the function GESFAS (Assets).
Miscellaneous
Entering values for the selection setups is not mandatory. The default values displayed are those entered in the Report dictionary.
When values are entered, no existence control is carried out. Should they be inexistent or inconsistent, no report is carried out.
Description of the report
Implicit Selection:
Are systematically excluded :
-The assets which have not been impaired.
- the assets whose depreciation start date is greater than the current financial year end date or the current period (according to the value entered for the selection setup: Fiscal year situation or Period).
- The Inactive fixed assets.
Grouping/sorting and aggregation criteria
The assets are presented, grouped and sorted in ascending order according to the following criteria:
- CGU Aggregation by CGU with page break
- Company Aggregation per company with page break
- Financial site Aggregation per financial site with page break
- Accounting code Aggregation per accounting code without page break
- Financial asset reference
Restored information
The content of the report 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
- Selected fiscal year (or period) start and end dates.
- Detailed report
This report displays 2 lines by selected fixed asset.
- On the 1st line:
Information | Loaded from the fields | Table |
Reference | AASREF | FAS |
Description 1 | AASDES1 | FAS |
CoA account or IAS/IFRS (according to the context of the selected plan) | GAC or IASACC | FAS |
Internal reason | INTIMLTYP |
|
Net value before impairment loss | Calculated | DEP |
Re-evaluated balance sheet value | DPRBAS | DEP |
Fiscal year impairment loss | |
|
Fiscal year impairment loss balance |
|
|
Net value after impairment loss | NBV | DEP |
- On the 2nd line:
Information | Loaded from the fields | Table |
Depreciation start date | STRDPRDAT | DEP |
Depreciation method | DPM | DEP |
Depreciation duration | DPRDUR | DEP |
Depreciation rate | DPRRAT | DEP |
External reason | EXTIMLTYP |
|
Market value | NSPVAL | DEP |
Fiscal year impairment loss reversal |
Calculated | |
impairment loss reversal limit. | IMLRVELIM | DEP |
- Then, are displayed the aggregation lines identical to those displayed below for a synthesis report.
- Synthesis report
This report displays:
- 2 aggregation lines by shortage on Accounting code, Financial site and Company.
- 2 lines of general total are also displayed in the last page, on the CGU.
On the 1st line:
- Net value total before impairment loss
- Revalued balance sheet value total
- Impairment loss amount total of fiscal year or period
- Impairment loss balance total of fiscal year or period
- Net value total after impairment loss
On the 2nd line:
- Market value total
- Impairment loss reversal amount total of fiscal year or period
- Impairment loss reversal cap total of fiscal year or period