Revaluation of Asset items
This routine allows the revaluation of asset items according to a rate pre-established by the company.
The revaluation can be performed according to the following methods:
| • | Type 0 - Independent depreciation |
Depreciation rate: equal to the type of origin, which means, equal to type=01.
Accrued depreciation equal to zero (0).
| • | Type 1 - With revaluation of Depreciation rate |
Depreciation rate: for depreciation type=02, conclude it with the depreciation of Type=01.
Formula to calculate the rate: Formula: (100 / A – B), where:
A = (100/ Depreciation rate)
B = ( ( ( Accrued depreciation value / Original value) * 100) / Depreciation Rate)
Example:
Annual Rate: |
10 |
Accrued depreciation value |
R$ 800.00 |
Original value: |
R$ 1,000.00 |
Percentage used in the revaluation: |
10 |
(800/ 1000 * 100) / 10 = 8 |
((Accrued depreciation value / Original value) * 100) / Depreciation Rate
Depreciation rate found: 50% (for the past 2 years)
Accrued depreciation equal to zero (0).
| • | Type 2 - With accrued depreciation revaluation |
Depreciation rate: equal to the type of origin, which means, equal to type=01.
Accrued depreciation: calculated by the formula:
Accrued Depreciation Value * (Revaluation percentage / 100)
Example:
Annual Rate: |
10 |
Accrued depreciation value |
R$ 800.00 |
Original value: |
R$ 1,000.00 |
Percentage used in the revaluation: |
10 |
800 * (10/100) = 80 |
2331eb99-0023-405f-8d49-a75b38fc861cNote: c48029dd-b7e4-46d1-a739-cf59f6e75324 In Portugal, the method to be used is type 2 - with revaluation of accrued depreciation and in other countries, method type 1 - with revaluation of depreciation rate. e16a2ad6-bb65-4f81-9ceb-b3f661c31823 Revaluations using method type 2 - revaluation of accrued depreciation display the values calculated according to the rate informed and the maximum value to depreciate, in field Max. Depr. Vl. |
Procedures
To revaluate the asset items
| 1. | In ATF Item Rev., select Revaluate. |
The system displays the routine parameters screen.
| 2. | Enter the fixed asset or the assets range. |
2331eb99-0023-405f-8d49-a75b38fc861cImportant: When revaluation is performed for several bills, the fixed asset range must be entered through the parameters From code, To code, From article, To article, Revaluation rate and Revaluation Reason. |
e16a2ad6-bb65-4f81-9ceb-b3f661c31823
The parameters From Group and To Group allow to revaluate based in the asset groups registered.
| 3. | Check the data and confirm. |
After confirming, a list is displayed, according to the parameters entered, containing the selected items marked with an X.
In the event of a non-selected asset (x), this asset can not be revaluated, as it does not present the request record (type=01). Usually they are assets registered as \"assets under formation\" (type=03).
| 4. | If it is necessary, check or clear the assets for revaluation. |
| 5. | Confirm for revaluation. |