The elements removed from the fixed assets as a result of their disposal, liquidation, or posting due to perishing, extinction, wear and tear, obsolescence, or depletion, must have their accounting values posted from the respective fixed asset accounts in the exact proportion of the posting effected.
The accounting record of removal involves a credit to the corrected cost account and a debit to the respective accrued depreciation account (or other).
To perform the posting, it is necessary to enter the value or quantity of the posting, the date, the reason, and the number of the receipt (if it is a sale).
The partial posting of items with groupings, types 02-Revaluation or 04-Statute no. 8200, must be done by value. It is also recommended that these groupings be dropped together with the parent item, entering Yes in the Drop children?-(Reval/Statute no. 8200) Y/N question.
Using the standard entries, you can define the sequence for the accounting of the posting.
The posting can be performed by quantity, value, or percentage. Postings by quantity or percentage involve a reduction of the quantity of the asset, whereas postings by value entail only the reduction of accrued values.
Posting by Quantity
Involves the reduction of the quantity of an asset (example: batch of 100 tables).
Posting by Value
Assets with types 01 (acquisition), 02 (Revaluation), 04 (Statute no. 8200), or all of them must be posted by value.
Assets of types 02 and 04, if any, must be posted together with type 01 in the same proportion.
Proportional Posting
The System allows posting proportionally to the day of the month in which it was performed.
Integration with module Tax Management
If parameter MV_AF30NDV is active (.T.), it allows enabling the CIAP control, with use of reason for posting 23-Return, which enables input in fields Invoice/Series/Return Invoice Item.
Tip: · Option Automatic enables the automatic posting of a batch. · Generic data regarding the posting must be entered, and items must be selected. Assets acquired until 12/31/1995 must be monetarily corrected. |
Important: · Parameter MV_ATFBXDP allows posting assets that had no transactions in the month previous to the last depreciation calculation, such as assets of advance type, for example. Setting the parameter to either 0 or 1 both require that there be no transactions dated after the posting date. |
Procedures
To post an asset:
The posting window is displayed.
Posting of fixed asset files classified as Provision Budget with APV in installments
This asset will have the characteristics below:
Posting of fixed asset files classified as Expense Provision
Cancellation of posting of fixed asset files classified as Provision Budget with APV in installments
Cancellation of posting of fixed asset files classified as Expense Provision
See Also