Book vs tax situation

Prerequisite

Access to the report

This report can be accessed from the report menu of the group Fixed Assets - Fixed assets.

List of criteria

Comments

The data is filtered by site according to the rights granted to the user on the function GESFAS (Assets).

Miscellaneous

1/ The value entry for the selection parameters is optional. The default values displayed are those entered at the level of the Report dictionary.
When the values are entered, no existence control is carried out. In the case where they do not exist or are not consistent, no edition occurs.

2/ The Start and end dates entered at the level of the Start date setup: Date ranges, must exactly match the ranges of a financial year in the case of a Financial yearsituation, or at the ranges of a period, in the case of a Periodsituation.

3/ According to the chosen value for the Entry selection setup: Entry selection, the selection is applied in the following way:
- All the fixed assets available in the financial year/period : are selected only the fixed assets of which the smallest of the two following dates: Posting date and First use date, is lower or equal to the financial year end date/period asked.
- Fixed assets entered in the financial year/period: only the fixed assets of which the posting date is located on the financial year or on the period asked are selected.
- Fixed assets previous to the financial year/period: only the financial assets whose posting date is previous to the financial year start date or to the asked period are selected.

Description of the report

Implicit selection:

Only the assets whose depreciation methods are different at the accounting and fiscal levels are selected.

Are systematically excluded, the assets:
 - whose depreciation date is greater than the current financial year end date or the current period (according to the value entered for the selection setup: Financial year situation or Period).

Grouping criteria/classification and aggregation

The assets are displayed grouped and classified by ascending order according to the following criteria:

- Company. Aggregation by company with page break
- 2nd classification criterion: by default, the Financial site. Aggregation by criterion with page break
- 3rd classification criterion: by default, the Accounting code. Aggregation by criterion with page break
- Fixed asset reference

The Sort criteria 2 and 3 have to be chosen among the values contained in the local menu 3265; it can come, for example, from the Financial site, from the Geographic site, from the Accounting code, from the CoA account or IAS/IFRS, from the Family, from an Analytical distribution key, from an Analytical dimension type, from anIFRS segment, from a TGU.

Recovered information

The report content 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 financial year start and end dates of the Accounting and fiscal context
  - Current period start and end dates of the Accounting and fiscal context (displayed only if this is a periodical situation).
   
• Detailed report
   
  This report displays 3 lines per fixed asset selected.
   
  On the first line: : Asset identification

On the 2nd line: values of the fiscal plan
On the 3rd line: values of the Chart of accounts

Line 2:

Line 3:

*Amount calculated only if the issue is real or if it occurs during the current financial year or period.

The report then displays the aggregation lines identical to those displayed below for a synthesis report.

• Synthesis report
   
  This report displays:
   
  - 2 aggregation lines per shortage in classification criteria 2, 3 and Company.
  - 2 lines of general total are also displayed in the last page, if the report concerns several companies.
   
  On the 2nd line: values of the chart of accounts
   
  - Total Balance value
  - Total of the depreciation aggregation of the financial year start or period start
  - Total Depreciation expense of the financial year or period
  - Total Exceptional balance of the financial year
  - Total Exceptional recovery of the financial year or period
  - Total of the Exceptional balance of the previous periods (if periodical situation asked)
   
  On the 3rd line: values of the chart of accounts
   
  - Total Balance value
  - Total of the depreciation aggregation of the financial year start or period start
  - Total Depreciation expense of the financial year or period
  - Total Exceptional provision of the financial year or period
  - Total Recovery on issue
   - Total Exceptional balance of the financial year or period

Grids concerned

The data extracted from the following tables are processed by the report DEPSITUDERO :