Book vs tax simulation
This report displays, for the specified number of years, the fiscal year Book vs.. Tax depreciation plan of each selected asset.
The assets are sorted by 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 and company.
A global total is displayed in the case 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 |
|---|---|---|
cpydeb | Company limit | |
fcydeb | Financial site range | |
ccptdeb | Accounting code range | |
accdeb | General account ranges | |
accifrsdeb | IFRS" account range | |
typdetdeb | Holding type (Local menu Owned, Rented, Leased, Provisional, Concession...) | |
refdeb | Asset range | |
horizon | Number of years | C |
encours | In progress (Local menu No, Yes) | |
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
1/ Entering values for the selection setups is not mandatory. 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/ the default value of the Number of years setup corresponds to the value allocated to the NBEXESTO general setup: Number of fiscal years to store, defined in the Folder.
Description of the report
Implicit Selection:
The Inactive fixed assets are automatically excluded.
Are selected only the assets having a Book vs.. Tax depreciation (provision, recovery or balance sheet amount) on the fiscal years of the report.
When an asset has been the object of a provisional issue, the later fiscal years in which there is the issue date are not displayed.
Grouping/sorting criteria and aggregation
The assets are presented, grouped and sorted in ascending order according to the following criteria:
- Company Aggregation by company with page break
- Financial site Aggregation by financial site with page break
- Accounting code Aggregation by accounting code without page break
- Fixed 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
- Current fiscal year start and end date of the selected plan. Accounting and fiscal - Detailed report
This report displays, for each fixed asset, a line containing the asset identification, and then a line per fiscal year required.
On the 1st line: Asset identification
Information | Loaded from the fields | Table |
Reference | AASREF | DEP |
Description 1 | AASDES1 | FAS |
Account | GACC | FAS |
Issue date | ISSDAT | FAS |
Next lines:
Information | Loaded from the fields | Table |
Fiscal year end date | FIYENDDAT | FIY |
Book vs.. Tax balance at the beginning of the fiscal year | LEGCUM – LEGRVECUM | DEP_1 |
Fiscal charge | ENDDPE + EXCDPR | DEP |
Accounting depreciation expense | ENDDPE + EXCDPR | DEP_1 |
Special provision for the fiscal year | LEG + PERLEGCUM | DEP_1 |
Book vs... Tax depreciation reversal for the fiscal year | LEGRVE + PERLEGRVE | DEP_1 |
Reversal on issue * | NBV (DEP_1) – NBV (DEP), if NBV (DEP_1) >= NBV (DEP) |
|
Book vs... Tax balance at the beginning of the | (LEGCUM – LEGRVECUM) + (LEG + PERLEGCUM° – (LEGRVE + PERLEGRVE) | DEP_1 |
*Amount calculated if the issue is real and positioned on the current fiscal year.
** If the asset has not been issued: If the asset has been the object of an effective issue and if the issue date belongs to the current fiscal year, the special balance is equal to 0.
Then, are displayed the aggregation lines identical to those displayed below for a synthesis report.
- Synthesis report
This report displays:
- 1 aggregation lines by shortage on Accounting code, Financial site and Company.
- 1 line of general total is also displayed in the last page, if the report concerns several companies.
These lines display the following aggregations:
- Total special balance by the end of the fiscal year
- Total fiscal depreciation expense
- Total accounting depreciation expense
- Total Book vs... Tax provision
- Total Book vs... Tax depreciation reversal
- Total Issue reversal
- Total Book vs... Tax balance by the end of the fiscal year