Fixed Asset Register Sample

Excel Skills | Fixed Assets Register Template
About this template

This comprehensive template enables users to compile a complete fixed assets register which incorporates an unlimited number of fixed asset classes
and categories; facilitates recording additions, disposals, revaluations and impairments; automatically calculates monthly and year-to-date
depreciation charges; calculates tax values based on user defined tax codes; calculates deferred tax balances and includes a comprehensive
automated journal report. The template has been designed specifically for the requirements of I!" but can also be used to compile a simple fixed
asset register which is only based on historical costs.
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About this sample file
This $xcel document is only a sample of the fixed assets register template. )e*ve created this sample to enable customers to view the layout and
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3age 0 of 24
Instructions
The following sheets are included in this template5
Template Set"up
Asset Classes
###$excel"skills$com
This comprehensive template enables users to compile a complete fixed assets register which incorporates an unlimited
number of fixed asset classes and categories; facilitates recording additions, disposals, revaluations and impairments;
automatically calculates monthly and year-to-date depreciation charges; calculates tax values based on user defined tax
codes; calculates deferred tax balances and includes a comprehensive automated journal report. The template has been
designed specifically for the requirements of I!" but can also be used to compile a simple fixed asset register which is only
based on historical costs.
Note: This template only accommodates depreciation calculations on a straight line basis. If you therefore need to calculate
depreciation on a reducing balance or other depreciation basis, the template will unfortunately not be suitable for your
requirements.
Set"up - the input cells on this sheet enable you to customi6e the template for your business. &ou can enter your business
name, select a year end period, specify an income tax percentage, maintain the default fixed asset classes, maintain the
default fixed asset categories and maintain the default tax codes. , complete list of user input error codes are also included
on this sheet for information purposes.
Assets - this sheet enables users to create a unique asset code for all fixed assets and the columns with the light blue
column headings contain all the comprehensive, automated calculations that form part of the fixed asset register. 7ser input
is limited to entering an asset identification number, asset description, asset type, asset category and tax code. The period
for which the fixed asset register is compiled is determined by the review date that is specified at the top of the sheet.
Transact - all asset transactions need to be recorded on this sheet. ,sset transactions include acquisitions, revaluations and
disposals. 7ser input is limited to entering the transaction date, transaction type, asset number, supplier, document number,
transaction amount, asset lifetime, residual value and proceeds on disposal. The columns with light blue column headings
contain the formulas that form the basis of all the calculations that are required in order to produce a comprehensive,
accurate fixed asset register.
%ategor! - this sheet contains a fixed assets summary which is based on the fixed asset categories that are created on the
"et-up sheet. 8o user input is required on this sheet and 0. fixed asset categories are accommodated. ,dditional fixed asset
categories can be added by simply copying the formulas in the last row into the required number of additional rows.
%lass - this sheet contains a fixed assets summary which is based on the asset classes that are created on the "et-up
sheet. 8o user input is required on this sheet and a maximum of 0. asset classes are accommodated.
&ournals - this sheet contains an automated journal report for all fixed asset transactions. The journal report can be
compiled on a monthly or year-to-date basis and is based on the account numbers that are specified in the asset category
set-up on the "et-up sheet. The journal report accommodates 0. asset categories but additional categories can be added by
simply copying the formulas in the last row into the required number of additional rows.
The template can be customi6ed for your business by editing the default business details, asset categories, asset classes
and tax codes on the "et-up sheet. The business name that is entered in cell 92 is used as a heading on all the other
sheets, the year-end month that is selected in cell 9: is used in order to calculate year-to-date balances and the income tax
percentage that is specified in cell 94 is used to calculate deferred tax balances.
The template includes 1 default fixed asset classes which can be customi6ed in the cell range from cell ,;0 to cell <;=. The
default asset class codes in column , and the default asset class descriptions in column < can be amended and you can add
additional asset classes by simply inserting a new row between the first and last class codes, entering a new code for the
asset class in column , and entering a description for the new class in column <.
Note: All new asset classes must be inserted above the !! asset class code and a ma"imum of #$ asset classes can be
accommodated in the template.
3age - of 24
Instructions
3age 2 of 24
Instructions
Asset Categories
Ta" Codes
The asset classes that are created on the "et-up sheet should be representative of the asset classes that are included on
the financial statements. "ome businesses however require more asset classes than what is disclosed on the financial
statements in order to accommodate separate allocation in the business accounts. )e have therefore created separate
asset categories for this purpose.
The template includes ;; asset categories which can be customi6ed in the cell range from cell ,>0 to cell ?00. $ach asset
category contains a unique code in column ,, is lin(ed to an asset class in column <, contains a description in column 9 and
contains an account number in each of the columns from column @ to ?.
The asset category codes can be in any format but we suggest using a combination of letters and numbers as illustrated with
the default category codes. $ach category that is created will be included separately on the 9ategory sheet and needs to be
lin(ed to one of the asset class codes in cells ,;0 to ,;= by selecting the appropriate asset class code from the list box in
column <. The asset categories are therefore in fact sub classes of the main asset classes that are included on the financial
statements.
The account numbers that need to be entered in columns @ to ? are included in the automated journal report on the Aournal
sheet. ,ll fixed asset journals are therefore based on the asset categories that are created which means that a separate
asset category is required for each fixed asset account group or depreciation cost centre. The accounts that need to be
entered in each column are better described as follows5
+ Cost - the general ledger accounts that are entered in this column reflect the cost or gross carrying value of each asset
category. These accounts should therefore be balance sheet accounts.
+ Accum %epr - the accounts in this column reflect the accumulated depreciation that has been written off against each asset
category. These accounts should therefore be balance sheet accounts.
+ %epr - the total depreciation charges for each asset category is allocated to the accounts in this column. These accounts
should therefore be income statement accounts.
+ &evalue - if a revaluation reserve is created after an asset revaluation, the revaluation surpluses for each asset category
are allocated to these accounts. "eparate revaluation reserve accounts can be added for each category or a single account
can be used for all fixed assets by simply entering the same account number for all asset categories. The accounts that are
specified should be balance sheet accounts.
+ Impairment - if an asset is valued at less than the current net carrying value, the impairment amounts for each asset
category are allocated to these accounts. &ou can use separate impairment accounts for each asset category or enter the
same account for all categories in order to allocate all asset impairment amounts to the same account. The accounts that are
specified should be income statement accounts because asset impairment amounts are written off to the income statement.
+ 'rofit - if assets are sold, the profits or losses on the disposal of assets are allocated to the accounts that are specified in
this column. &ou can again use a single account for all asset categories or enter separate accounts for each asset category.
These accounts should be income statement accounts.
+ %ef Ta" () - enter the accounts to which deferred tax assets or liabilities should be allocated. In most instances, only one
balance sheet account is used for this purpose but you can specify separate accounts if you want to be able to view the
deferred tax asset or liability for each asset category separately.
+ %ef Ta" I) - enter the accounts to which deferred tax charges for the year should be allocated. In most instances, only one
income statement account is used for this purpose but you can specify separate accounts if you want to be able to view the
deferred charges for each asset category separately.
Note: All new asset categories must be inserted above the !! asset category code. The template accommodates #$ asset
categories on the Category sheet but you can add additional asset categories on this sheet by simply copying the formulas in
the last row into the appropriate number of additional rows. An unlimited number of asset categories are therefore
accommodated.
3age 1 of 24
Instructions
The template includes ;. default tax codes in the cell range from cell ,0= to A-: but you can add as many additional tax
codes as required. The tax codes are used to calculate the tax allowances that can be claimed for each fixed asset and the
tax values at the beginning and the end of each financial year. These tax balances are then used in order to calculate the
deferred tax balances and charges for each financial year.
3age : of 24
Instructions
Input *rror Codes
Asset Set"up
, single alphabetical letter is used as the tax code in column , and a description for each tax code can be entered in column
9. ,ll the tax codes that are created on the "et-up sheet are available for selection in column on the ,ssets sheet.
Note: +ou can create additional ta" codes by inserting a new row anywhere between the first and last rows, entering a new
ta" code in column A and specifying the appropriate annual ta" percentages.
9olumn < in the tax codes section contains a list box which enables users to specify whether appropriation needs to be
applied in the tax allowance calculations for the particular tax code. If appropriation is applied Bthe C&esC option is selectedD, it
means that the tax allowance calculation will ta(e the effect of partial years into account. If appropriation is not applicable
Bthe C8oC option is selectedD, the tax allowance will be based on a full year regardless of when an asset is acquired.
*"ample: An asset with a cost of ,$,$$$ is acquired in %ecember by a business with a -ebruary year.end. The ta" code that
is assigned to the asset is ( which has No appropriation specified in column ( and a ta" percentage of /$0 in year ,. A full
year1s ta" allowance will therefore be written off in %ecember 2and each subsequent year3 which means that the ta"
allowance for the first year would be /,$$$.
If the ta" code of the asset had been A 2which has a +es option in column (3 and the ta" percentage in the first year is also
/$0, it means that the ta" allowance in the first year would only be ###.## 2,$,$$$ " /$0 E ,/ " /3. This is because
appropriation would apply and the ta" allowance calculation will therefore only include / months.
The tax allowance percentages in column @ to F are used to calculate the appropriate tax allowance amounts for the assets
that are lin(ed to the particular tax codes. &ou will therefore only be able to specify tax percentages for 2 years and if a
longer period is applicable, the year 2 percentage will be used for all subsequent annual periods until an asset is fully written
off for tax purposes.
*"ample: If a ta" code is created for buildings and a ta" allowance percentage of /0 is applicable, the year , to 4 ta"
percentages need to be entered as /0 and the year 4 percentage 2which is /03 will be applied to all the annual periods after
year 4. This means that a ta" allowance of /0 per year will be written off until the asset is fully written off after 4$ years.
Note: The 4+ Total and A- columns contain formulas which should be copied for all new ta" codes that are added to the )et.
up sheet. It is imperative that these formulas are copied for all new ta" codes otherwise some of the ta" calculations may not
be accurate.
The 2& Total column contains the total percentage value of the tax allowance percentages that are entered in the &ear ; to 2
columns and will automatically be highlighted in red if the value exceeds ;..G. The maximum percentage that can be written
off on an asset is ;..G - if you therefore specify tax allowances of more than ;..G, only the tax allowances that ma(e up
the first ;..G will be ta(en into account in determining the appropriate tax values of the asset. The , column contains an
appropriation value which is based on the selection in column <.
The input error codes at the bottom of the "et-up sheet are included for information purposes only and provide users with a
reason for the error codes that may be encountered when entering transactions on the ,ssets and Transact sheets. These
error codes are covered in more detail in the $rror 9odes section of these instructions.
3age = of 24
Instructions
$ach individual fixed asset must be added to the ,ssets sheet by assigning an asset number to the fixed asset. The ,ssets
sheet is in actual fact a comprehensive fixed asset register which contains all the individual assets that form part of the fixed
assets register. ,ll fixed asset transactions need to be recorded on the Transact sheet and the 9ategory and 9lass sheets
contains summaries of all the appropriate asset groups.
3age 4 of 24
Instructions
, unique asset number must be created for each fixed asset on the ,ssets sheet. &ou can use any asset numbering
convention but we strongly recommend using a combination of letters and numbers as illustrated in our example data. )e
have used an asset numbering convention which starts with two letters followed by a hyphen and five numbers. The letters
can be used to distinguish between different asset categories or classes.
Note: All fi"ed assets must be added to the Assets sheet by assigning a unique asset code to the particular asset. The
acquisition of the asset then needs to be recorded on the Transact sheet after which the appropriate values will be reflected
on the Assets sheet. 5sers therefore need to create asset codes for all their assets and record acquisition transactions for all
assets on the Transact sheet.
,ll the columns on the ,ssets sheet with yellow column headings require user input while the columns with light blue column
headings contain formulas which should be copied for each new asset that is added to the sheet. The following user input is
required on the ,ssets sheet5
Asset 'umber - enter a unique asset number for each fixed asset in this column. @uplicate asset numbers may result in
inaccurate calculations and it is therefore imperative that each fixed asset has a unique asset number. "imilar assets or
asset components can be distinguished by adding a CH;C and CH>C at the end of the asset number.
Asset () 'umber - enter an asset identification number in this column. This number should preferably be applied to the
asset in order to facilitate physical verification of assets and assist in identifying each fixed asset that is included in the fixed
asset register.
)escription - enter a comprehensive description of the asset in this column. The asset description should enable users to
easily identify the asset and should assist users in distinguishing between similar assets.
Asset T!pe - select an asset type from the list box. This column assists in identifying leased assets and the list boxes in this
column therefore include an owned and leased option.
%ategor! - select an asset category from the list box in this column. ,ll the asset categories that are created on the "et-up
sheet are available for selection. $ach asset needs to be lin(ed to an asset category which is lin(ed to an asset class in the
,sset 9ategory section on the "et-up sheet.
Tax %ode - select a tax code from the list box in this column. ,ll the tax codes that are created on the "et-up sheet are
available for selection.
Note: All the contents on the Assets sheet should form part of a continuous cell range otherwise some assets may not be
included in the template calculations. The Assets sheet should therefore not contain any blan6 rows between rows that
contain data.
,ll the columns with light blue column headings contain calculations which are based on the review date that is entered in
cell $>. The date that is entered in this cell therefore determines which transactions are included in the asset balance and
depreciation calculations. It is therefore imperative that you enter the correct date in this cell when reviewing the fixed asset
register.
The cell range from cell F> to cell ?> displays the appropriate year-to-date B&T@D and month-to-date B%T@D from and to
dates which are in effect based on the review date that is specified in cell $>. 8ote that all the template calculations are
based on month end dates - even if you enter a review date that does not fall on a month end, the template calculations will
still include all the transactions and depreciation calculations for the entire month.
The &T@ periods are determined based on the year-end period that is selected in cell 9: on the "et-up sheet. ,ll the &T@
asset balances and depreciation calculations will therefore be calculated automatically based on the review date and the
year-end period that has been specified.
Note: The review date ma6es it easy to roll the template forward or bac6 for any subsequent or previous month and all the
template calculations are updated automatically. +ou can therefore simply enter a new date in cell */ and all the calculations
on all the sheets in the template are automatically updated.
3age ;. of 24
Instructions
The ,ssets sheet contains 2> calculated columns which all have light blue column headings. The calculations in these
columns are all based on the transactions that are entered on the Transact sheet and some of the calculations are for
information purposes only while others form an integral part of the fixed asset register. )e'll now briefly cover the purpose of
each calculated column5
3age ;; of 24
Instructions
The following columns are included for information purposes only:
Assets at Cost:
Error %ode - if there is a problem with the input in any of the user input columns, an error code will be displayed in this
column. !efer to the "et-up sheet for a description of each error code and to the $rror 9ode section of these instructions for
more information about the reason for the error code that is displayed.
%lass - this column contains the asset class that the asset is lin(ed to. The asset class is determined by the asset category
that is selected in column $ and each asset category is lin(ed to a single asset class in the ,sset 9ategory section on the
"et-up sheet.
Acquisition )ate - the asset acquisition date is displayed in this column. ,fter creating an asset number, an acquisition
transaction needs to be recorded on the Transact sheet in order to record the acquisition of the asset. If an acquisition
transaction has not been recorded for the particular asset, this column will contain an CaddIC message.
*ast Trn )ate - this column contains the date of the last transaction that has been recorded for the appropriate asset. If no
transaction has been recorded, the column will contain an CaddIC message which indicates that an asset acquisition
transaction still needs to be recorded.
%urrent Trn )ate - this column contains the date of the last transaction for the asset that is dated before the &T@ To @ate
which is displayed in cell I>. It therefore represents the last transaction that has been recorded before the current period end.
*ast +, Trn )ate - this column contains the date of the last transaction for the asset that is dated before the &T@ rom @ate
which is displayed in cell F>. It therefore represents the last transaction that has been recorded before the end of the
previous financial period.
*ast +- Trn )ate - this column contains the date of the last transaction for the asset that is dated before the %T@ rom
@ate which is displayed in cell A>. It therefore represents the last transaction that has been recorded before the end of the
previous month.
)isposal )ate - if an asset has been disposed of, the date of disposal as per the Transact sheet will be displayed in this
column. 8ote that a disposal transaction has to be recorded on the Transact sheet for all asset disposals.
+roceeds on )isposal - if an asset has been disposed of, the proceeds on disposal as per the Transact sheet will be
displayed in this column.
.istorical %ost - the historical cost of all assets that have been acquired before the end of the current financial period is
displayed in this column. The historical cost is defined as the transaction amount of the acquisition transaction that is
recorded on the Transact sheet for the particular asset.
Acti/e *ifetime - the lifetime that has been recorded on the Transact sheet for the most recent transaction that is dated
before the current period end is displayed in this column.
Acti/e Res 0alue - the residual value that has been recorded on the Transact sheet for the most recent transaction that is
dated before the current period end is displayed in this column.
Tax %ost - the tax cost of the asset is displayed in this column. The tax cost is the same as the historical cost of the asset.
This column will only contain a value if the asset has been acquired before the current period end.
%urrent Tax 1 - the tax allowance percentage for the current period is displayed in this column. This percentage is
dependent on the tax code that has been selected in column and the annual tax percentages that have been defined for
the particular tax code on the "et-up sheet. If a tax code has not been selected in column , a CcodeJC message will be
displayed in this column.
Elapsed -onths +, - the value in this column indicates the number of months that have elapsed since the acquisition of the
asset up to the end of the previous financial period. , value will only be displayed for assets that have not been disposed of
before the end of the previous financial period.
Elapsed -onths %, - the value in this column indicates the number of months that have elapsed since the acquisition of the
asset up to the end of the current financial period. , value will only be displayed for assets that have not been disposed of
before the end of the current financial period.
Elapsed -onths +- - the value in this column indicates the number of months that have elapsed since the acquisition of the
asset up to the end of the previous month. , value will only be displayed for assets that have not been disposed of before the
end of the previous month.
Opening alance - the opening cost or gross carrying value of the asset at the beginning of the current financial period is
included in this column.
Additions - if an asset has been acquired during the current financial period, the cost of the asset is included in this column.
The cost of the asset is entered as the transaction amount when recording an acquisition type transaction on the Transact
sheet.
3age ;> of 24
Instructions
Accumulated %epreciation:
Total Net Carrying 7alue:
&evaluation &eserve:
Income )tatement Items:
Re/aluations - if an asset has been revalued during the current financial period, the adjustment in the gross carrying value
Bor the cost of the asset if the asset has not been revalued previouslyD is included in this column. 8ote that this adjustment is
only calculated based on the gross carrying value of the asset - if you want to recalculate the revaluation surplus or
impairment, the !evaluation column in the ,ccumulated @epreciation section also needs to be ta(en into account.
)isposals - if an asset has been disposed of during the current financial period, the gross carrying value Bor the cost of the
asset if the asset has not been revalued previouslyD is included in this column as a negative value. This effectively means
that the gross carrying value of the asset is removed from the fixed asset register.
(mpairment - if an asset has been revalued during the current financial period at a value that is lower than the current net
carrying value, the impairment amount is included in this column. 8ote that in some instances, a negative value may also be
displayed in the !evaluations column which will be offset by a negative value in the !evaluations column in the ,ccumulated
@epreciation section. This is simply because the impairment is calculated based on the net carrying value which therefore
necessitates adjustments to the 9ost and ,ccumulated @epreciation values in order to adjust the gross carrying value Bthe
9ost sectionD to the correct values after revaluation.
%losing alance - the closing cost or gross carrying value of the asset at the end of the current financial period is included
in this column.
Opening alance - the opening accumulated depreciation balance of the asset at the beginning of the current financial
period is included in this column.
)epreciation " %ost - the year-to-date depreciation on the historical cost of the asset is included in this column. The
amounts in this column are calculated on the Transact sheet. or revalued assets, only the portion of the depreciation that
relates to the historical cost of the asset will be included in this column.
)epreciation " Re/aluation - the year-to-date depreciation on the revaluation of the asset is included in this column. The
amounts in this column are calculated by deducting the depreciation on the historical cost of the asset from the total year-to-
date depreciation. <oth of these amounts are calculated on the Transact sheet. If an asset has not been revalued, the value
in this column will be nil.
)epreciation " Total - the total year-to-date depreciation on the asset is included in this column. ,ll the amounts in this
column are calculated on the Transact sheet.
Re/aluations - if an asset has been revalued during the current financial period, the accumulated depreciation as at the date
of the revaluation is included in this column as a negative value. This is because we write off the accumulated depreciation to
a revaluation reserve and this value together with the revaluation adjustment in the 9ost section form the revaluation surplus
for an asset.
)isposals - if an asset has been disposed of during the current financial period, the accumulated depreciation as at the date
of the disposal is included in this column as a negative value. This effectively means that the accumulated depreciation of the
asset is removed from the fixed asset register.
%losing alance - the closing accumulated depreciation balance of the asset at the end of the current financial period is
included in this column.
%losing %arr!ing 0alue - the difference between the closing cost Bor gross carrying valueD of an asset and the closing
accumulated depreciation balance is included in this column. The amounts in this column reflect the Cboo( valueC of an asset
at the end of the financial period.
Opening alance - the amounts in this column reflect the revaluation reserve opening balances at the beginning of the
current financial period.
Re/aluation Surplus - if an asset has been revalued during the current financial period at a value that is higher than its net
carrying value at the date of revaluation, the revaluation surplus is included in this column. 8ote that if an asset is revalued at
a value that is less than its net carrying value, an asset impairment amount will be included in the Impairment )rite-#ffs
column and the revaluation surplus will be nil.
)epreciation " Re/aluation - the total year-to-date depreciation on any revaluations that may have been made to an asset
in the past is included in this column. This means that we effectively write-off the depreciation on revaluations against the
revaluation reserve balance instead of allocating these depreciation amounts to the income statement.
%losing alance - the amounts in this column reflect the revaluation reserve closing balances at the end of the current
financial period.
3age ;0 of 24
Instructions
(mpairment 2rite"Offs - if an asset has been revalued during the current financial period at a value that is lower than its net
carrying value at the date of revaluation, the asset impairment amount is included in this column. 8ote that if an asset is
revalued at a value that is higher than its net carrying value, a revaluation surplus will be included in the !evaluation !eserve
section and the asset impairment amount will be nil.
3age ;- of 24
Instructions
Current 8onth %epreciation:
Carrying 7alue at 9istorical Cost:
Ta" 7alues:
%eferred Ta"ation:
+rofit 3 4*oss5 on )isposal - if an asset has been disposed of during the current financial period, the profit or loss on
disposal as at the date of the disposal is included in this column. The profit or loss on disposal is calculated as the difference
between the proceeds on disposal which is recorded on the Transact sheet and the net carrying value Bboo( valueD of the
asset. If the asset that is sold has been revalued, any revaluation reserve that may exist on the date of disposal is also
included in the profit or loss calculation.
%ost - this column includes the depreciation on the historical cost of an asset for the current month. The appropriate month
is determined by the review date that is specified in cell $>. The current month depreciation on historical cost is calculated on
the Transact sheet. 8ote that this column will only contain a value if the historical cost of an asset has not been fully
depreciated.
Re/aluation - this column includes the depreciation on any revaluations that may have been performed on an asset and is
calculated as the difference between the total depreciation for the current month and the depreciation based on the historical
cost of an asset.
Total - this column includes the total depreciation of an asset for the current month. The appropriate month is determined by
the review date that is specified in cell $>. The current month total depreciation is calculated on the Transact sheet. 8ote that
this column will only contain a value if the gross carrying value Bor historical cost for assets that have not been revaluedD of
an asset has not been fully depreciated.
Opening alance - this column includes the boo( value of an asset based only on historical cost calculations at the
beginning of the current financial period.
,T) -o/ement - this column includes the &T@ movement in the boo( value of an asset based only on historical cost
calculations. ,ll revaluations are ignored for the purpose of this calculation.
%losing alance - this column includes the boo( value of an asset based only on historical cost calculations at the end of
the current financial period.
-T) -o/ement - this column includes the %T@ movement in the boo( value of an asset based only on historical cost
calculations. ,ll revaluations are ignored for the purpose of this calculation.
Opening alance - this column includes the tax value of the appropriate asset at the beginning of the current financial
period. ,ll tax value balances are calculated by deducting the appropriate tax allowances Bbased on the tax code that is
selected in column D from the tax cost Bhistorical costD of an asset.
,T) -o/ement - this column contains the &T@ movement in the tax value of an asset. or most assets that have been
acquired before the beginning of the financial period, these amounts will equal the tax allowances for the period. If an asset
has been acquired during the current financial period, the &T@ movement will equal the cost of the asset less the appropriate
tax allowances for the period. If an asset has been disposed of during the current financial period, the &T@ movement will
equal the opening tax value.
%losing alance - this column includes the tax value of the appropriate asset at the end of the current financial period. ,ll
tax value balances are calculated by deducting the appropriate tax allowances Bbased on the tax code that is selected in
column D from the tax cost Bhistorical costD of an asset.
-T) -o/ement - this column contains the %T@ movement in the tax value of an asset. or most assets that have been
acquired before the beginning of the current month, these amounts will equal the tax allowances for the period. If an asset
has been acquired during the current month, the %T@ movement will equal the cost of the asset less the appropriate tax
allowance for the month. If an asset has been disposed of during the current month, the %T@ movement will equal the tax
value at the beginning of the month.
Opening alance - this column includes the deferred tax balance at the beginning of the current financial period. @eferred
tax balances are calculated as the difference between the carrying values at historical cost and the tax values multiplied by
the appropriate tax rate which is specified on the "et-up sheet. 3ositive values represent deferred tax assets and negative
values represent deferred tax liabilities.
,T) -o/ement - this column includes the &T@ movement in the deferred tax balances.
%losing alance - this column includes the deferred tax balance at the end of the current financial period. @eferred tax
balances are calculated as the difference between the carrying values at historical cost and the tax values multiplied by the
appropriate tax rate which is specified on the "et-up sheet. 3ositive values represent deferred tax assets and negative
values represent deferred tax liabilities.
-T) -o/ement - this column includes the %T@ movement in the deferred tax balances.
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Instructions
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Instructions
Recording Asset Transactions
,ll the column headings on the ,ssets sheet contain a filter selection arrow. These selection arrows indicate that the ilter
feature has been activated on the sheet. The ilter feature can be used to filter the data on the sheet in order to display only
certain asset records on the sheet.
)e have also included totals above all the column headings that contain amounts. These totals have been calculated by
using the "7<T#T,K function which means that if the data on the sheet is filtered, the totals that are calculated will only
include the filtered records. The ilter feature can therefore be used to obtain totals based on the filter criteria that are
specified by the user and also enables users to view the detailed fixed asset records that ma(e up the summary totals on the
9ategory and 9lass sheets.
*"ample: If you want to obtain the fi"ed asset register totals for all leased assets, you can simply clic6 the selection arrow
ne"t to the Asset Type column heading and select the :eased option. The sheet will be filtered and only the leased assets
will be visible on the sheet. The totals will also only include the leased assets.
*"ample: If you want to view the detailed asset records that ma6e up one of the category or class totals on the Category or
Class sheets, simply clic6 the filter selection arrow ne"t to the Category or Class column headings 2column * or column 93
and select the appropriate category or class. The sheet will be filtered and only the asset records for the selected category or
class will be visible on the sheet. The totals will also only include the appropriate amounts for the selected category or class.
Note: After reviewing the filtered data, you need to clear the filter in order to display all the asset records on the sheet. A filter
can be cleared by simply clic6ing the selection arrow ne"t to the appropriate column heading again and clic6ing the )elect
All option.
,s we've mentioned before, some column headings contain yellow cell bac(grounds, while other column headings contain
light blue cell bac(grounds. The columns with yellow cell bac(grounds require user input and the columns with light blue cell
bac(grounds contain formulas which should be copied for all new assets that are added to the sheet. This is imperative
because the accuracy of all template calculations is dependent on recording assets correctly. ,fter entering all the required
data in the user input columns, please therefore ma(e absolutely sure that the formulas in the calculated columns have been
copied into all the new rows that have been added to the sheet.
,ll asset transactions must be recorded on the Transact sheet. There are basically 0 types of transactions that can be
recorded namely acquisitions, disposals and revaluations. ,n asset transaction can be recorded by entering the required
data into the user input columns - the column headings of all user input columns contain a yellow cell bac(ground while the
column headings with a light blue cell bac(ground indicate that these columns contain formulas which should be copied for
all new transactions that are added to the sheet.
Note: &ecording an asset number on the Assets sheet will have no effect in terms of recording the cost of an asset in the
fi"ed asset register. An acquisition transaction needs to be recorded on the Transact sheet for each fi"ed asset that is
acquired before the appropriate asset values will be included in the fi"ed asset register on the Assets sheet and the
summaries on the Category and Class sheets.
Note: All the contents on the Transact sheet should form part of a continuous cell range otherwise some transactions may
not be included in the template calculations. The Transact sheet should therefore not contain any blan6 rows between rows
that contain data.
The following user input is required in the user input columns on the Transact sheet Bthe columns with yellow column
headingsD5
Transaction )ate - enter the date of the transaction.
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Instructions
Transaction T!pe - select the transaction type from the list box. The ,9L option should be selected for all asset
acquisitions, the @I" option should be selected for all asset disposals and the !$M option should be selected for all
revaluations of fixed assets.
Asset 'umber - select the appropriate asset number of the asset to which the transaction relates from the list box in this
column. ,ll the asset numbers that have been added to the ,ssets sheet will be available for selection. &ou therefore need to
create an asset number for the appropriate fixed asset on the ,ssets sheet before you will be able to record any transactions
for the particular fixed asset.
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Instructions
Supplier - enter the name of the supplier from which the asset has been acquired. If a disposal transaction is recorded, you
can enter the name of the customer in this column. or revaluations, you can simply enter C8oneC.
)ocument 'umber - enter the document number of a supporting document which will enable you to trace the transaction
bac( to its supporting documentation. or acquisitions, this should be the supplier invoice number and for disposals, the
customer invoice number. or revaluations, you can simply enter text li(e C!evalueC.
Amount - enter the transaction amount in this column. or acquisitions, the supplier invoice amount should be entered
exclusive of any sales tax that may be applicable. or disposals, a nil amount should be entered in this column. or
revaluations, the value of the asset should be entered in this column - this should be the new value of the fixed asset and not
the difference between the valuation and the previous historical cost or gross carrying amountI
*ifetime in ,ears - enter the estimated lifetime of the asset in years for all acquisition and revaluation transactions in this
column. or disposals, enter a nil value in this column. 8ote that if an asset should not be depreciated, a nil lifetime also
needs to be specified in this column.
Residual 0alue - this value should be the estimated valuation of an asset at the end of the lifetime that is specified in the
previous column. If the asset will have no value at the end of its estimated lifetime, enter nil. , nil value should also be
entered for all disposal transactions.
+roceeds on Sale - if a disposal transaction is being recorded, enter the proceeds on the disposal of the asset in this
column. The proceeds should equal the total amount that is received for the asset. If an asset is being scrapped, enter nil in
this column. , nil value should also be entered for all acquisition and revaluation transactions.
The Transact sheet also includes 0= calculated columns - the column headings of all the calculated columns contain a light
blue cell bac(ground. ,ll of these columns contain formulas which should be copied for all new transactions that are added
to the sheet. )e'll now briefly cover the purpose of each calculated column5
Error %ode - if there is a problem with the input in any of the user input columns, an error code will be displayed in this
column. !efer to the "et-up sheet for a description of each error code and to the $rror 9ode section of these instructions for
more information about the reason for the error code that is displayed.
%ategor! - the asset category is loo(ed up on the ,ssets sheet based on the asset number that is specified in column 9.
This column is included for information purposes only.
Transaction )ate () - the formula in this column assigns a time to each transaction date based on the row number of the
transaction. This means that each transaction will have a unique date even if two transactions that relate to the same asset
are recorded on the same date.
+re/ious Trn )ate - this column indicates the date of the previous transaction for the specified asset number. If there is no
previous transaction for the asset, a date of ;4..H.;H.. will be displayed.
'ext Trn )ate - this column contains the next transaction date for the selected asset. If there is no transaction after the
current transaction, the day after the &T@ To date on the ,ssets sheet will be included in this column.
)epr End )ate - this column contains the date on which the depreciation period for the transaction will end. This date is
determined by adding the lifetime of the asset to the transaction date.
)epr ,T) From )ate - the date from which the current financial period depreciation is calculated is included in this column.
8ote that if there is a subsequent transaction for an asset, a date of ;4..H.;H.. or the &T@ rom date may be included in
this column.
)epr ,T) To )ate - the date up to which the current financial period depreciation is calculated is included in this column.
8ote that if there is a subsequent transaction for an asset, a date of ;4..H.;H.. or the &T@ rom date may be included in
this column.
)epr ,T) -onths - this column includes the number of months on which the &T@ depreciation for the particular transaction
is based.
Transaction Amount - this column contains the transaction amount that is specified in column .
Asset .istorical %ost - this column contains the historical cost of the appropriate asset. The historical cost is defined as the
transaction amount of the acquisition transaction that is recorded for an asset.
%urrent *ifetime - the current lifetime of the asset as specified in column N is included in this column.
%urrent Residual - the current residual value of the asset as specified in column F is included in this column.
+re/ious )eemed %ost - the gross carrying value of the previous transaction for the selected asset is included in this
column.
+re/ious Residual 0alue - the residual value that was specified in the previous transaction for the selected asset is included
in this column.
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Instructions
+re/ious *ifetime - the previous lifetime that was specified in the previous transaction for the selected asset is included in
this column.
%urrent Accum )epr - the total accumulated depreciation that has been written off between the previous transaction date
and the current transaction date for the selected asset is included in this column.
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Instructions
%urrent %arr!ing 0alue - the amounts in this column are calculated as the difference between the previous deemed cost
and the current accumulated depreciation.
Accum )epr: %ost - the accumulated depreciation based only on the historical cost of the asset which has been written off
between the previous transaction date and the current transaction date for the selected asset is included in this column.
Accum )epr: Re/aluation - the difference between the total accumulated depreciation and the accumulated depreciation
based on only the historical cost of the asset is included in this column and represents the accumulated depreciation that has
been written of on the revaluations that have been applied to the selected asset between the previous transaction date and
the current transaction date.
Accum )epr: Re/ 6+, - the accumulated depreciation on revaluations as at the beginning of the financial period is included
in this column.
+re/ious Re/aluation - this column contains the revaluation reserve balance before ta(ing any effect that the current
transaction may have on the revaluation reserve balance into account.
Re/aluation Surplus - if the selected transaction is a revaluation and the transaction amount that is specified in column is
greater than the current carrying value in column ,,, the revaluation surplus amount is included in this column. 8ote that this
calculation may also be influenced by any previous impairments that may have been recorded against the selected asset
number.
%urrent Re/aluation - this column includes the revaluation reserve balance after ta(ing the effect of the current transaction
into account.
+re/ious (mpairment - this column contains the total of any impairment amounts that have been recorded for the selected
asset Bbefore ta(ing the effect that the current transaction may haveD into account.
(mpairment 0alue - if the selected transaction is a revaluation and the transaction amount that is specified in column is
less than the current carrying value in column ,,, the asset impairment amount is included in this column as a positive
value. If an asset is revalued at a value that is greater than the current carrying value and an asset impairment was
previously recorded for the selected asset, the impairment will be reversed to the extent that the revaluation reserve is
greater than the previous impairment value and the amount of the reversal will be reflected as a negative value in this
column.
+rofit 3 4*oss5 on )isposal - if the selected transaction is a disposal, the profit or loss on the disposal of the asset is
included in this column. The profit or loss is calculated by deducting the current carrying value of the asset from the proceeds
on disposal that is recorded in column I. 8ote that if the revaluation reserve for the asset is greater than nil, the revaluation
reserve will also be included in the calculation of the profit or loss on disposal. This means that the reserve balance is
effectively released when an asset is disposed of.
,T) Total )epreciation - the &T@ total depreciation for the asset is calculated in this column. This calculation is based on
the gross carrying value of the asset, the lifetime of the asset and the &T@ depreciation months which is calculated in column
!.
,T) Total )epr at %ost - the calculation in this column forms part of the &T@ depreciation on the historical cost of an asset
which is calculated in column ,%.
,T) %ost )epreciation - the &T@ depreciation on the historical cost of the asset is calculated in this column. This
calculation is based on the historical cost of the asset, the current lifetime of the asset and the &T@ depreciation months
which is calculated in column !.
Accum )epr at +, %ost al - the calculations in this column forms part of the calculation of the accumulated depreciation
on the historical cost of an asset as at the beginning of the financial period.
Accum )epr at %ost +, - the calculations in this column forms part of the calculation of the accumulated depreciation on
the historical cost of an asset as at the beginning of the financial period.
)epr: %ost b! Transaction - the calculations in this column indicate how much of the historical cost of an asset is
depreciated as a result of each transaction. This calculation forms an integral part of the &T@ and accumulated depreciation
on historical cost calculations.
-T) Total )epreciation - this column includes the calculation of the total %T@ depreciation. 8ote that the month to which
the calculation is applied is determined by the review date that is entered in cell $> on the ,ssets sheet.
Accum )epr Total at +- - the amounts in this column reflect the total accumulated depreciation as at the beginning of the
current month. This calculation forms part of the total depreciation for the current month calculation.
-T) Total )epr at %ost - the calculation in this column forms part of the calculation of the depreciation on historical cost for
the current month.
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Instructions
-T) %ost )epreciation - this column contains the calculation of the depreciation on the historical cost of an asset for the
current month. 8ote that the current month is determined by the review date that is specified in cell $> on the ,ssets sheet.
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Instructions
Error %odes
Accum )epr %ost at +- - this calculation reflects the accumulated depreciation on the historical cost of an asset as at the
beginning of the current month. The calculation forms an integral part of the calculation of the depreciation on historical cost
for the current month.
Note: ;nly one acquisition transaction can be recorded for each asset because an asset can only be acquired once. If an
asset is scrapped 2which is recorded as a disposal3 and subsequently needs to be added bac6 to the fi"ed asset register, a
new asset number should be used for this purpose. The recording of duplicate asset acquisitions will result in an input error
in the *rror Code column and may also result in inaccurate template calculations.
Note: All the depreciation, accumulated depreciation, ta" allowance and deferred ta" calculations that form part of the fi"ed
asset register are automated and you therefore do not need to record any transactions in order to record any of these
amounts. Also note that all the automated calculations in this template are based on the review date that is specified on the
Assets sheet. +ou can therefore roll the template forward for subsequent periods or bac6 to previous periods by simply
changing the review date on the Assets sheet.
,ll the column headings on the Transact sheet contain a filter selection arrow. These selection arrows indicate that the ilter
feature has been activated on the sheet. The ilter feature can be used to filter the data on the sheet in order to display only
certain asset records on the sheet.
,s we've mentioned before, some column headings contain yellow cell bac(grounds while other column headings contain
light blue cell bac(grounds. The columns with yellow column headings require user input and the columns with light blue
column headings contain formulas which should be copied for all new transactions that are added to the sheet. This is
imperative because the accuracy of all template calculations is dependent on recording transactions correctly. ,fter entering
the required data in the user input columns, please ma(e absolutely sure that the formulas in the calculated columns have
been copied into all the new rows that have been added to the sheet.
The following error codes may result from inaccurate input on the ,ssets and Transact sheets and will be displayed in the
$rror 9ode columns on the appropriate sheet. The heading of the affected input column will also be highlighted in orange in
order to indicate that an error is present in the appropriate column5
< *, . this error code means that a duplicate asset number has been created on the Assets sheet. If you delete the row that
contains the duplicate asset number, the error is resolved.
< */ . this error code means that the asset category that needs to be selected in column * on the Assets sheet is blan6 or
does not e"ist. )elect a valid asset category from the list bo" in order to resolve the error. Note that all the asset categories
that are included on the )et.up sheet are included in the list bo".
< *# . this error code means that the asset number that needs to be selected in column C on the Transact sheet is blan6 or
does not e"ist. )elect a valid asset number from the list bo" in order to resolve the error. Note that all the asset numbers that
are recorded on the Assets sheet are included in the list bo".
< *= . this error code means that the transaction type that needs to be selected in column ( on the Transact sheet is blan6
or does not e"ist. )elect a valid transaction type from the list bo" in order to resolve the error. Note that this error may also
be displayed in you attempt to record a transaction for an asset that has been disposed of previously. ;nce a disposal is
recorded for an asset 2even if the asset has only been scrapped and not actually disposed of3, any subsequent transactions
need to be recorded by using a new asset number.
< *4 . this error code means that more than one acquisition transaction has been recorded for the same asset. An asset can
only be acquired once. If you therefore need to bring the asset bac6 into the fi"ed asset register after perhaps recording a
disposal transaction, a new asset number must be used.
< *> . this error code means that an invalid transaction amount has been recorded for the selected transaction type. All
transaction amounts should be recorded as positive amounts and a nil transaction amount needs to be entered for all
disposal transactions.
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Instructions
< *? . this error code means that an invalid lifetime has been recorded for the selected transaction type. All asset lifetimes
should be recorded as positive values and a nil value needs to be entered for all disposal transactions. Note that you can
also enter a nil value for acquisition or revaluation type transactions but this means that the asset will not be depreciated.
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Instructions
%alculation -ethodolog!
Additions
%isposals
< *@ . this error code means that an invalid residual value has been recorded for the selected transaction type. All residual
values should be recorded as positive values and a nil residual value needs to be entered for all disposal transactions. Note
that the residual value of an asset can also not be greater than the transaction amount that is entered in column -.
< *A . this error code means that an invalid proceeds on disposal amount has been recorded for the selected transaction
type. All proceeds on disposal amounts should be recorded as positive values and you only need to record an amount in this
column if a disposal type transaction is recorded. Note that the proceeds on the disposal of an asset can never be less than
nil 2even if a loss is made on the disposal of an asset3 because the proceeds equal the amount that is received after selling
the asset. A nil value may however need to be entered if an asset is scrapped without any compensation being received.
< *,$ . this error code means that a revaluation or disposal type transaction has been recorded for the appropriate asset on
the Transact sheet before an acquisition transaction has been recorded. The first step after adding an asset number to the
Assets sheet should be to record an acquisition transaction for the asset on the Transact sheet even if the asset has been
donated to the business 2use a transaction amount of nil3.
< *,, . this error code means that the ta" code that needs to be selected in column - on the Assets sheet is blan6 or does
not e"ist. )elect a valid ta" code from the list bo" in order to resolve the error. Note that all the ta" codes that are recorded
on the )et.up sheet are included in the list bo".
Note: Input errors may result in inaccurate template calculations and it is therefore imperative that all errors are resolved
before reviewing the fi"ed asset register balances and processing any general ledger Bournal entries.
In this section of the instructions, we'll cover the calculation methodology that is applied in order to compile a fixed asset
register with this template. )e cover all the different types of transactions that are included in the template and we'll explain
the reasoning behind how each type of transaction is incorporated into the template calculations.
ixed asset additions are included in the fixed asset register in the month of the acquisition and also depreciated from the
month of acquisition. ,ll fixed asset additions need to be recorded as acquisition type transactions on the Transact sheet in
order to include the assets in the fixed asset register. ,cquisitions are usually recorded in the primary accounting system by
allocating the addition to the appropriate fixed asset account and crediting the ban( or accounts payable control account.
or the purpose of our automated journal report, fixed asset additions are allocated to the fixed asset cost account that is
specified for the appropriate fixed asset category on the "et-up sheet and credited against the <an( account.
ixed assets that are disposed of are removed from the fixed asset register in the month of the disposal. ,ll disposals need
to be recorded as disposal type transactions on the Transact sheet. The gross carrying value of the asset is deducted from
the opening balance and the accumulated depreciation on the asset is deducted from the accumulated depreciation as at the
end of the month before the disposal.
Note: Assets that are disposed of are not depreciated in the month of the disposal. This means that no depreciation is
calculated for the month in which the asset is disposed of. This approach is followed in order to offset the calculation of
depreciation from the first month of acquisition.
The proceeds on the disposal of the asset are recorded on the Transact sheet when the disposal transaction is recorded.
The difference between this amount and the net carrying value of the asset Bhistorical cost or gross carrying value less
accumulated depreciationD constitutes the profit or loss on the disposal of the asset.
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Instructions
Note: If an asset is scrapped, the asset can be removed from the fi"ed asset register by recording a disposal type transaction
on the Transact sheet and entering a nil value in the 'roceeds column 2column I3.
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Instructions
&evaluations
If an asset has been revalued previously and a revaluation reserve still exists for the asset, the revaluation reserve is
released against the profit or loss account. This means that the net effect will be that the profit or loss on disposal is
calculated based on the historical cost of the asset and that no further adjustments are required in order to reflect the profit
or loss on disposal net of any revaluations that may have been made to the asset.
In terms of the automated journal report, the gross carrying value of the asset is credited against the cost account that is
specified for the particular fixed asset category on the "et-up sheet and debited against the profit or loss account that is also
specified on the "et-up sheet. The accumulated depreciation is debited against the accumulated depreciation account that is
specified on the "et-up sheet and credited against the profit or loss account.
The proceeds on disposal of the asset is debited against the ban( account and credited against the profit or loss account. If
there is a revaluation reserve on the date of disposal, the balance of the revaluation reserve is debited against the
revaluation reserve account and credited against the profit or loss account.
The template facilitates recording an unlimited number of revaluations for an unlimited number of fixed assets. ,ll fixed asset
revaluations need to be recorded on the Transact sheet by selecting the revaluation transaction type. !evaluations are
accounted for in the month in which the transaction date falls and are also depreciated based on the revalued amounts from
the transaction month.
)hen you revalue an asset, the previous cost Bor gross carrying amount for assets that have been revalued previouslyD and
the accumulated depreciation on the asset up to the month before the revaluation are written off to either a revaluation
reserve account or an asset impairment account depending on whether a revaluation surplus or asset impairment results
from the revaluation. This means that immediately after the revaluation, the asset will be reflected at the revalued amount
with no accumulated depreciation.
If the revaluation amount is greater than the net carrying value Bhistorical cost or gross carrying value less accumulated
depreciationD, the revaluation results in a revaluation surplus which is allocated to a revaluation reserve account. If the sum
of the revaluation amount and any revaluation reserve which may still exist for the asset is less than the net carrying value,
the result of the revaluation is an asset impairment.
Note: All asset impairments are written off immediately to the income statement by allocating the impairment amount against
the profit or loss for the period.
Note: If the result of the revaluation transaction is a revaluation surplus but an asset impairment write.off has previously been
allocated to the income statement for the particular asset, the previous asset impairment is reversed by allocating a credit to
the income statement and the remainder of the revaluation surplus 2if any3 is allocated to the revaluation reserve account.
The revaluation reserve account and the asset impairment account for each fixed asset category needs to be specified on
the "et-up sheet. The revaluation reserve account should be a balance sheet account in the equity account group and the
asset impairment account should be an income statement account.
In terms of the automated journal report, the difference between the previous gross carrying value Bor historical costD and the
revaluation amount is adjusted against the asset cost account and the revaluation reserve account. The accumulated
depreciation balance as at the date of revaluation is debited against the accumulated depreciation account and credited
against the revaluation reserve account.
The net result of these two journal entries will be that the asset cost account is adjusted to the revaluation amount, the
accumulated depreciation is adjusted to a nil value and the revaluation surplus is credited to the revaluation reserve account
Bif the revaluation amount is greater than the previous net carrying value of the assetD.
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Instructions
%epreciation
Note: &evaluation surpluses are calculated based on the net carrying value of an asset which in turn is calculated by
deducting the accumulated depreciation from the gross carrying value 2or historical cost3 of the asset in the Assets at Cost
section on the fi"ed asset register. The amounts that are calculated in the &evaluation columns may therefore appear a bit
confusing because the gross carrying value in the cost section may need to be reduced 2shown as a negative amount3 in
order to adBust the gross carrying value to the revaluation amount but the net result of the revaluation 2sum of the
&evaluation columns in both the cost and accumulated depreciation sections3 may still result in a revaluation surplus. This is
because the accumulated depreciation 2which is always a credit balance3 is also allocated to the revaluation reserve account
and also needs to be ta6en into account when reviewing the amounts in the &evaluation columns.
If the revaluation results in an asset impairment Bwhich means that the revaluation amount is less than the net carrying value
of the assetD, the accumulated depreciation as at the date of the revaluation is again debited against the appropriate
accumulated depreciation account and credited to the revaluation reserve account but an equal amount is credited against
the asset cost account and debited against the revaluation reserve account.
The net result of these two journal entries is that the asset cost account is adjusted to the net carrying value of the asset
because the accumulated depreciation is in effect written off against the asset cost account. , separate journal entry then
credits the asset cost account and debits the impairment write-off account that is specified for the appropriate asset category
on the "et-up sheet.
Note: If a revaluation on an asset therefore results in an asset impairment, you can e"pect to see equal negative values in
the &evaluation columns in both the cost and accumulated depreciation sections on the fi"ed asset register 2which equals
the accumulated depreciation on the asset as at the date of revaluation3 and the amount of the impairment write.off in the
Impairment column in the cost section of the fi"ed asset register.
Note: If a previous impairment on an asset is reversed as a result of a subsequent revaluation surplus, the impairment
reversal amount will be included in the Impairment column in the cost section of the fi"ed asset register as a positive amount.
,ll the depreciation calculations that form part of the fixed asset register which is compiled with this template are automated
and based on the transactions that are recorded on the Transact sheet. It is however important to note that the period for
which the depreciation calculations are performed is determined by the review date that is specified in cell $> on the ,ssets
sheet. The date in this cell is the only user input that is required in order to update all the depreciation calculations.
,ll the depreciation calculations are split between depreciation based on the historical cost of an asset and depreciation
based on the revaluation of an asset. This is an important point to note because only the depreciation based on the historical
cost of an asset is allocated as an expense to the income statement. The depreciation based on the revaluation of an asset
is debited against the revaluation reserve that is created when a revaluation surplus results from the revaluation of an asset.
The revaluation reserve is therefore written off over the lifetime of the asset as part of the depreciation journals.
Note: The depreciation based on the revaluation of an asset will not necessarily contain a value immediately after the
revaluation transaction has been recorded. If the new gross carrying value of the asset is less than the historical cost of an
asset, depreciation on the revaluation will only come into effect once the historical cost of the asset has been fully
depreciated. If an asset has however been revalued at a value that is greater than the historical cost which means that the
new gross carrying value e"ceeds the historical cost of the asset, depreciation on the revaluation will be calculated from the
date of the revaluation transaction.
,ll depreciation calculations are based on the historical cost or gross carrying value Bfor assets that have been revaluedD of
an asset less any residual value that is specified when recording the appropriate transaction and are calculated on a straight
line basis over the lifetime of the asset which is also specified when recording a transaction.
3age >= of 24
Instructions
3age >4 of 24
Instructions
Ta" Allowances
%eferred Ta"ation
Note: This template only accommodates depreciation on a straight line basis. If you therefore need to calculate depreciation
based on a reducing balance or other depreciation basis, the template will not be suitable for your requirementsC
Note: Dhen an asset is acquired, depreciation is calculated and written off from the month in which the addition falls. Dhen
an asset is disposed of, depreciation is calculated up to the month before the date of the disposal. Dhen an asset is
revalued, the effect of the revaluation is ta6en into account from the month in which the revaluation transaction falls.
In terms of the automated journal report, the first two journal entries relate to the depreciation on the historical cost of assets
and the depreciation based on the revaluation of assets. Aust li(e the other journal entries, the depreciation journals are
based on the asset categories that are created on the "et-up sheet. 7sers are therefore able to specify a separate
depreciation account for each asset category.
Note: If you want to process depreciation Bournals on a monthly basis, ma6e sure that you select the 8T% option from the list
bo" in cell */ on the Eournals sheet. If you select the +T% option from this list bo", all depreciation calculations will be based
on a year.to.date basis.
,ll the tax allowance and tax value calculations in this template are automated. ,ll tax values are calculated based on the
historical cost of an asset and the appropriate tax allowances are calculated based on the difference between the historical
cost of assets and the residual values that are specified when recording transactions on the Transact sheet. The tax
allowance rates are determined based on the tax code that is lin(ed to an asset on the ,ssets sheet and the annual tax rates
that are specified for the appropriate tax code on the "et-up sheet.
Note: No Bournals are processed as a result of ta" values or ta" allowance calculations. These calculations are included in
the template in order to include the ta" values of all assets in the fi"ed asset register and to facilitate the calculation of
deferred ta" assets and liabilities.
@eferred tax asset and liability balances are calculated based on the difference between the tax values of assets and the net
carrying value of assets based only on the historical cost of the assets. @epreciation based on the revaluation of assets
should not be allocated to the income statement and therefore also have no effect on deferred tax calculations. ,ll asset
revaluation transactions are therefore ignored for deferred tax purposes.
Note: If an asset is not depreciated, the asset will also not form part of the deferred ta" calculations because the difference
between the ta" and accounting treatment of the asset is permanent and not temporary as is required in terms of the
principles of deferred ta"ation.
The income tax rate that is specified in cell 94 on the "et-up sheet is used for all deferred taxation calculations. If this rate is
amended, all deferred tax calculations are updated automatically. , rate adjustment journal has however not been included in
the automated journals and we therefore recommend that users calculate and adjust deferred tax asset and liability balances
independently from the template calculations.
Note: The effect of the rate change can however be determined by saving a new version of the template before changing the
income ta" rate, changing the rate and comparing the deferred ta" balances between the new and old versions of the
template.
In terms of the automated journal report, the movements in all the deferred tax asset and liability balances for the appropriate
period are allocated to the deferred tax income statement and balance sheet accounts that are specified as part of the asset
category set-up on the "et-up sheet.
3age 0. of 24
Instructions
Asset %ategor! Summar!
Asset %lass Summar!
Fixed Asset &ournals
The 9ategory sheet contains a fixed asset register summary for all the asset categories that are created on the "et-up sheet.
Individual assets are lin(ed to a fixed asset category by selecting a category in column $ on the ,ssets sheet. 8o user input
is required on the 9ategory sheet.
Note: ;nly the first #$ asset categories are included on the Category sheet by default but you can add additional asset
categories 2if required3 to the sheet by simply copying the formulas in the last row that contains data into the appropriate
number of additional rows.
Note: If you want to view the detailed fi"ed asset records that ma6e up the totals on the Category sheet, you can apply a
filter to the Category column on the Assets sheet by clic6ing the selection arrow ne"t to the column heading and selecting the
appropriate asset category. The totals above the column headings will equal the amounts that are reflected on the Category
sheet.
Note: The Category sheet is compiled based on the review date that is specified in cell */ on the Assets sheet. If you
therefore want to amend the reporting period for which the asset category summary is compiled, simply enter a new review
date on the Assets sheet.
The 9lass sheet contains a fixed asset register summary for all the asset classes that are created on the "et-up sheet.
Individual assets are lin(ed to a fixed asset class by selecting an asset category in column $ on the ,ssets sheet. $ach
asset category is lin(ed to a separate asset class by selecting the appropriate asset class in the asset category set-up on the
"et-up sheet. 8o user input is required on the 9lass sheet.
Note: The template accommodates a ma"imum of #$ asset classes on the Class sheet. This should be more than sufficient
for any business because the asset classes are used for financial statement reporting purposes.
Note: If fi"ed assets are reported in the financial statements based on the gross and net carrying amounts, some of the
columns on the Class sheet may need to be consolidated. -or e"ample, the opening F closing cost F accumulated
depreciation balances and the revaluation columns will need to be consolidated and included in a single line for the purpose
of compiling a property, plant F equipment note for financial statement purposes. De have not structured the layout of the
sheet on a carrying amount basis because the template also needs to accommodate the fi"ed assets of businesses that
report on a historical cost basis.
Note: If you want to view the detailed fi"ed asset records that ma6e up the totals on the Class sheet, you can apply a filter to
the Class column on the Assets sheet by clic6ing the selection arrow ne"t to the column heading and selecting the
appropriate asset class. The totals above the column headings will equal the amounts that are reflected on the Class sheet.
Note: The Class sheet is compiled based on the review date that is specified in cell */ on the Assets sheet. If you therefore
want to amend the reporting period for which the asset class summary is compiled, simply enter a new review date on the
Assets sheet.
The Aournals sheet contains an automated report of the recommended journal entries that need to be processed in order to
account for all fixed asset transactions in a general ledger. The general ledger journal entries on this sheet are compiled on
an asset category basis because each asset category is lin(ed to a general ledger account for each of the transaction types
that are included in the template.
3age 0; of 24
Instructions
Note: ;nly the first #$ asset categories are included on the Eournals sheet by default but you can add additional asset
categories 2if required3 to the sheet by simply copying the formulas in the last row that contains data into the appropriate
number of additional rows.
3age 0> of 24
Instructions
< %eferred Ta"ation . this Bournal records the movement in deferred ta" assets or liabilities for the period.
%ircular Reference 2arning
Note: The Eournals sheet is compiled based on the review date that is specified in cell */ on the Assets sheet. If you
therefore want to amend the reporting period for which the automated Bournal report is compiled, simply enter a new review
date on the Assets sheet.
The general ledger journal entries on the Aournal sheet can be compiled on a month-to-date B%T@D or a year-to-date B&T@D
basis by simply selecting the appropriate period from the list box in cell $>. ,ll the journal entry amount calculations are
automatically updated.
$ach general ledger journal entry consists of four columns which contains two sets of accounts and amounts. The account
numbers that are included on the Aournal sheet are determined based on the general ledger accounts that are lin(ed to each
asset category on the "et-up sheet. In terms of the journal entry amounts, a positive value refers to a debit entry and a
negative value refers to a credit entry.
There are ;; general ledger journal entries on the Aournals sheet - the purpose of each of these journal entries can be
summari6ed as follows5
< %epreciation on 9istorical Cost . this is the depreciation charges based on the historical cost of an asset which is typically
allocated to the income statement.
< %epreciation on &evaluations . this is the depreciation charges based on the revaluation of an asset which is typically
allocated to the appropriate revaluation reserve account in order to offset 2or reduce3 revaluation surpluses that have been
created previously as a result of asset revaluations.
< Additions . this Bournal records fi"ed asset additions in the general ledger. Note that in most accounting systems, additions
will be recorded through cashboo6 2ban63 or trade creditors accounting systems.
< &evaluations . Cost . this Bournal records the changes to the gross carrying value 2or cost3 of assets as a result of an asset
revaluation. Note that all the cost changes are allocated to the revaluation reserve account that is specified for the asset
category on the )et.up sheet.
< &evaluations . Accumulated %epreciation . this Bournal records the changes to the accumulated depreciation of assets as a
result of an asset revaluation. Note that the accumulated depreciation of assets as at the date of the revaluation is allocated
to the revaluation reserve account that is specified for the asset category on the )et.up sheet.
< Cost . Impairment . this Bournal writes off asset impairments to the income statement if the revaluation of an asset resulted
in an impairment 2revaluation is less than the previous net carrying value of an asset3.
< %isposals . 'roceeds . this Bournal records the proceeds on the disposal of an asset in the general ledger. Note that in
most accounting systems, the proceeds on disposal will be recorded through cashboo6 2ban63 or trade debtors accounting
systems.
< %isposals . Cost . this Bournal allocates the cost of a disposed asset to the appropriate profit or loss on disposal account
that is specified for the asset category on the )et.up sheet.
< %isposals . Accumulated %epreciation . this Bournal allocates the accumulated depreciation of a disposed asset to the
appropriate profit or loss on disposal account that is specified for the asset category on the )et.up sheet.
< %isposals . &elease &evaluation &eserve . this Bournal allocates the balance of any remaining revaluation reserve of a
disposed asset to the appropriate profit or loss on disposal account that is specified for the asset category on the )et.up
sheet.
or more information on the calculation methodology that is applied in compiling the journal entries on the Aournals sheet,
refer to the 9alculation %ethodology section of these instructions.
Note: If you want to analyse the values that have been included on the Eournals sheet, we recommend that you refer to the
Category sheet or that you apply the -ilter feature to the asset records on the Assets sheet in order to analyse the Bournal
amounts for a specific asset category.
3age 00 of 24
Instructions
The complex nature of the calculations that have been included in this template requires multiple calculation iterations in
order to complete the calculation cycle. This is only possible in $xcel if the iterative calculation setting Bwhich is part of the
default $xcel optionsD has been enabled. )e have enabled this setting for the template but unfortunately the setting may be
automatically overridden if a wor(boo( which has this setting deactivated is active in the $xcel application when the template
is opened.
3age 0- of 24
Instructions
Template Settings
.elp 7 %ustomi8ation
If the iterative calculation setting is overridden when opening the template, the user will receive a circular references warning
and some of the fixed asset register calculations will not be updatable. This is nothing more than an inconvenience which
can be resolved by completing any of the following steps5
< Activate the calculation iteration settings by selecting the main Tools menu, selecting the ;ptions feature from the menu,
opening the Calculations tab and selecting the chec6bo" ne"t to the Iterations label. +ou can retain the default settings for
the ma"imum iterations and ma"imum change settings. +ou may notice a Calculate message in the status bar at the
bottom of the *"cel application window but this message will have no effect on the way in which the calculations are updated
in all the other open wor6boo6s.
< Close all open wor6boo6s before opening this template. This will ensure that the iteration setting is activated automatically
and you therefore don1t need to complete the manual process as per the previous point.
< If the above steps prove to be too cumbersome for your li6ing, e.mail our )upport function and request a macro enabled
version of the template to be sent to you. The macro enabled version only includes a single macro which automates the
activation and deactivation of the iteration calculation settings.
< DA&NING: Dhen the iteration setting is activated, *"cel will not identify and warn users of any circular references that
may be present in the affected wor6boo6s. If circular references are present in a wor6boo6, the absence of these warnings
may lead to inaccurate calculations in the affected wor6boo6. De therefore recommend that you close all other open
wor6boo6s before opening this templateH that you do not save any other open wor6boo6s after the iteration setting has been
enabled 2or that you resave the wor6boo6s after the iteration setting has been disabled3 and that you disable the iteration
setting after using this template.
< N;T*: The iteration calculation settings only affect the *"cel /$$# version of this template. This setting does not need to
be activated in the *"cel /$$? I /$,$ version of the template which ma6es the latter version a lot less cumbersome to use.
< N;T*: In some instances, creating a significant number of duplicate asset numbers may result in the template calculations
slowing down considerably. In the event that this problem is encountered, users need to remove all duplicate asset numbers
in order to restore the template calculations to the normal speed. If duplicate asset numbers e"ist, an error code will be
displayed in the *rror Code column on the Assets sheet.
The functionality that has been included in this template uses data validation and named cell ranges in order to validate all
user input and to produce the reports that form part of this template. %ost of the formulas that are used in this template are
based on named cell ranges that include the first ;,... rows on the ,ssets and Transact sheets. )hen the number of
transactions that you've recorded on these sheets reaches this limit, you will therefore have to extend the default number of
rows in order to include all your entries in the template calculations.
The named cell ranges can be extended by accessing the main Insert menu, selecting 8ame, and selecting @efine in order
to open the @efine 8ame dialog box. The calculations that include the transactions on the ,ssets and Transact sheets are all
based on the C!ecordsC named range. This named cell range includes a default value of ;,... - you can therefore extend
the number of transactions that are included in the template calculations by simply entering a new value for this named range
and clic(ing the #? button.
The data validation features that are used to validate user input on the ,ssets and Transact sheets have been implemented
in the first ;,... rows on these sheets. <efore you reach this limit, you can simply copy one of the blan( rows before row
;,... and paste the cells in this row into the required number of additional rows. This will result in all the data validation
features being copied to the target cell range.
If you experience any difficulty while using this template and you are not able to find the appropriate guidance in these
instructions, please e-mail us at supportOexcel-s(ills.com for assistance. This template has been designed with flexibility in
mind to ensure that it can be used in most business environments. If however you need an $xcel based template that is
customi6ed specifically for your business requirements, please e-mail our "upport function and provide a brief explanation of
your requirements.
3age 02 of 24
Instructions
3age 01 of 24
Instructions
9 %op!right
This template remains the intellectual property of www.excel-s(ills.com and is protected by international copyright laws. ,ny
publication or distribution of this template outside the scope of the permitted use of the template is expressly prohibited. In
terms of the permitted use of this template, only the distribution of the template to persons within the same organisation as
the registered user or persons outside the organisation who can reasonably be expected to require access to the template as
a direct result of the use of the template by the registered user is allowed. "ubsequent distribution of the template by parties
outside of the organisation is however expressly prohibited and represents an infringement of international copyright laws.
3age 0: of 24
Example 4+t!5 *td
Template )et.up
usiness )etails
<usiness 8ame $xample B3tyD Ktd
&ear-$nd %onth ebruary
Income Tax G >=..G
Asset %lasses
Code %escription
K< Kand P <uildings
3% 3lant P $quipment
9$ 9omputer $quipment
#$ #ffice $quipment
urniture P ixtures
%M %otor Mehicles
!! *nd of list
Asset %ategories
Code Class %escription Cost Acc %epr %epr &evalue Impairment 'rofit %ef Ta" () %ef Ta" I)
K<7.; K< Kand P <uildings <"-;.; <"-;2; I"--.; <"-=.; I"--2: I"--.= <"-:2. I"-1;.
33%.; 3% %ain 3roduction 3lant <"-;.> <"-;2> I"--.> <"-=.; I"--2: I"--.= <"-:2. I"-1;.
33".> 3% "econdary 3lant <"-;.0 <"-;20 I"--.0 <"-=.; I"--2: I"--.= <"-:2. I"-1;.
$L3.; 3% 3rimary $quipment <"-;.- <"-;2- I"--.- <"-=.; I"--2: I"--.= <"-:2. I"-1;.
$L".; 3% "econdary $quipment <"-;.2 <"-;22 I"--.2 <"-=.; I"--2: I"--.= <"-:2. I"-1;.
"%,.; 3% "mall ,ssets <"-;.1 <"-;21 I"--.1 <"-=.; I"--2: I"--.= <"-:2. I"-1;.
9F).; 9$ 9omputer Fardware <"-;;; <"-;1; I"--;; <"-=.; I"--2: I"--.= <"-:2. I"-1;.
9").; 9$ 9omputer "oftware <"-;;> <"-;1> I"--;> <"-=.; I"--2: I"--.= <"-:2. I"-1;.
#$.; #$ #ffice $quipment <"-;>; <"-;:; I"-->; <"-=.; I"--2: I"--.= <"-:2. I"-1;.
Q.; urniture P ixtures <"-;0; <"-;=; I"--0; <"-=.; I"--2: I"--.= <"-:2. I"-1;.
%MF.; %M %otor Mehicles <"-;-> <"-;4> I"---> <"-=.; I"--2: I"--.= <"-:2. I"-1;.
!! *nd of list
Tax %odes
Code App %escription +ear , 0 +ear / 0 +ear # 0 +ear = 0 +ear 4 0 4+ Total A-
, &es 3lant P $quipment - Neneral >...G >...G >...G >...G >...G ;....G ;
< 8o 3lant P $quipment - "pecial 2...G 0...G >...G ...G ...G ;....G .
9 &es <uildings 2..G 2..G 2..G 2..G 2..G >2..G ;
@ &es "mall ,ssets ;....G ...G ...G ...G ...G ;....G ;
$ &es 9omputer $quipment - Fardware 00.0G 00.0G 00.0G ...G ...G ;....G ;
&es 9omputer $quipment - "oftware 2...G 2...G ...G ...G ...G ;....G ;
N &es #ffice $quipment >2..G >2..G >2..G >2..G ...G ;....G ;
F &es urniture P ixtures ;1.:G ;1.:G ;1.:G ;1.:G ;1.:G =0.0G ;
I &es %otor Mehicles >...G >...G >...G >...G >...G ;....G ;
A &es 8o Tax ,llowance ...G ...G ...G ...G ...G ...G ;
!! *nd of list
(nput Error %odes
Code &eason
$; @uplicate asset number.
$> ,sset category does not exist.
$0 ,sset number does not exist.
$- Transaction type is blan( or invalid.
$2 @uplicate asset additions recorded.
$1 Invalid transaction amount for the selected transaction type.
$: Invalid asset lifetime for the selected transaction type.
$= Invalid residual value for the selected transaction type.
$4 Invalid proceeds from disposal of asset.
$;. ,sset acquisition not recorded.
$;; Tax 9ode does not exist.
On this sheet:
The input cells on this sheet enable !ou to customi8e the template for !our
business$ ,ou can enter !our business name: select a !ear end period:
specif! an income tax percentage: maintain the default fixed asset classes:
maintain the default fixed asset categories and maintain the default tax
codes$ A complete list of user input error codes are also included on this
sheet for information purposes$
On this sheet:
The input cells on this sheet enable !ou to customi8e the template for !our
business$ ,ou can enter !our business name: select a !ear end period:
specif! an income tax percentage: maintain the default fixed asset classes:
maintain the default fixed asset categories and maintain the default tax
codes$ A complete list of user input error codes are also included on this
sheet for information purposes$
3age 0= of 24
Example 4+t!5 *td ,T) From ,T) To -T) From -T) To
Asset )et.up Re/ie# )ate >H>=H>.;- 0H;H>.;0 >H>=H>.;- >H;H>.;- >H>=H>.;-
R www.excel-s(ills.com
)escription %ategor! %lass
K<-....; 44=-0 actory Kand P <uildings #wned K<7.; A - K< :H>.H>..= 0H;H>.;0 0H;H>.;0 :H>.H>..= 0H;H>.;0 - - ;,2..,... - -
33-....; =:4:=4>; ,quino M-. Q ; B%elda controlD #wned 33%.; < - 3% :H>.H>..= 0H;H>.;0 0H;H>.;0 :H>.H>..= 0H;H>.;0 - - ;>.,... 2... -
33-....> =:=:4=>: ,quino KT9-;. x ; #wned 33%.; < - 3% :H>.H>..= 0H;H>.;0 0H;H>.;0 :H>.H>..= 0H;H>.;0 - - >..,... 2... -
33-....0 4=.44=;> M>2 %achining centre x ; #wned 33%.; < - 3% :H>.H>..= 0H;H>.;0 0H;H>.;0 :H>.H>..= 0H;H>.;0 - - >2.,... 2... -
33-....- =4.4==.; "upertech Nrinder %od N0.,-2. x; #wned 33%.; < - 3% :H>.H>..= 0H;H>.;0 0H;H>.;0 :H>.H>..= 0H;H>.;0 - - 4;2,... 2... -
33-....2 4.040;0> ,quino M-. 9nc %ill #wned 33%.; < - 3% :H>.H>..= 0H;H>.;0 0H;H>.;0 :H>.H>..= 0H;H>.;0 - - 2..,... 2... -
33-....1 4.40:=04 KT9->.< 9nc Turning 9entre #wned 33%.; < - 3% :H>.H>..= 0H;H>.;0 0H;H>.;0 :H>.H>..= 0H;H>.;0 - - -..,... 2... -
33-....: ;0=..4=; Keaderway -2. %Hcentre #wned 33%.; < - 3% :H>.H>..= 0H;H>.;0 0H;H>.;0 :H>.H>..= 0H;H>.;0 - - >1.,... 2... -
33-....= 0==0=0=4 Keaderway M12. 989 #wned 33%.; < - 3% :H>.H>..= 0H;H>.;0 0H;H>.;0 :H>.H>..= 0H;H>.;0 - - >42,... 2... -
33-....4 ;0:10:1; "upertec 9nc ,ngular )heel Nrinder #wned 33%.; < - 3% :H>.H>..= 0H;H>.;0 0H;H>.;0 :H>.H>..= 0H;H>.;0 - - :2.,... 2... -
33-...;. 0;=0:=1- ,quino T: 989 %achine #wned 33%.; < - 3% :H>.H>..= 0H;H>.;0 0H;H>.;0 :H>.H>..= 0H;H>.;0 - - ->>,>.. 2... -
33-...;; ;4=0:01- ,quino T:% #wned 33%.; < - 3% :H>.H>..= >H;>H>.;- >H;>H>.;- :H>.H>..= 0H;H>.;0 >H;>H>.;- ;2.,... 11.,-2. - -
33-...;> ;0212;02 <riquetting 3ress #wned 33%.; < - 3% :H>.H>..= 0H;H>.;0 0H;H>.;0 :H>.H>..= 0H;H>.;0 - - 02-,1.. 2... -
33-...;0 121-2>:= "tarrag -Triple 9opy %ill #wned 33%.; < - 3% 4H;.H>..4 0H;H>.;0 0H;H>.;0 4H;.H>..4 0H;H>.;0 - - ;>,2.. 2... -
33-...;- 4=>4..4= 9hurchill - !F= "haver #wned 33%.; < - 3% 0H;:H>.;. 0H;H>.;0 0H;H>.;0 0H;:H>.;. 0H;H>.;0 - - :.,... 2... -
33-...;2 1->1:-1- "andmill #wned 33%.; < - 3% 1H;>H>.;; 0H;H>.;0 0H;H>.;0 1H;>H>.;; 0H;H>.;0 - - ;2,... 2... -
33-...;1 4>=-4=>4 9ollet 9huc( #wned 33%.; < - 3% =H;2H>.;0 =H;2H>.;0 =H;2H>.;0 - =H;2H>.;0 - - 0,->. 2... -
33-...;: 4.>4-> Toyota N ;.= Ton or(lift Keased 33%.; < - 3% ;H>.H>.;- ;H>.H>.;- ;H>.H>.;- - ;H>.H>.;- - - 12,... 2... 2,......
3L-....; :=01-> Fydrovane ;:. ,ir 9ompressor #wned $L3.; , - 3% :H>.H>..= 0H;H>.;0 0H;H>.;0 :H>.H>..= 0H;H>.;0 - - ;2,... 2... -
3L-....> 44=>04 ?raft Mertical <andsaw #wned $L3.; , - 3% :H>.H>..= 0H;H>.;0 0H;H>.;0 :H>.H>..= 0H;H>.;0 - - ;,2.. 2... -
3L-....0 01:1>: "urface Nrinder #wned $L3.; , - 3% :H>.H>..= 0H;H>.;0 0H;H>.;0 :H>.H>..= 0H;H>.;0 - - ->,>.. 2... -
3L-....- 101-=4 I%- $ngraver #wned $L3.; , - 3% :H>.H>..= 0H;H>.;0 0H;H>.;0 :H>.H>..= 0H;H>.;0 - - 01,4.. 2... -
3L-....2 >>1210 &un "huen -F(v "td %illing %achine #wned $L3.; , - 3% :H>.H>..= 0H;H>.;0 0H;H>.;0 :H>.H>..= 0H;H>.;0 - - -4,42. 2... -
3L-....1 >=:-=- 0:?M 9ompressor #wned $L3.; , - 3% :H>.H>..= 0H;H>.;0 0H;H>.;0 :H>.H>..= 0H;H>.;0 - - ;;0,;0. 2... -
3L-....: =:=0-: 3ollard = "pindle #wned $L3.; , - 3% ;.H;>H>..4 0H;H>.;0 0H;H>.;0 ;.H;>H>..4 0H;H>.;0 - - 1,=4. 2... -
3L-....= >-.4=-: 9entre <ore #wned $L3.; , - 3% ;;H>0H>.;. 0H;H>.;0 0H;H>.;0 ;;H>0H>.;. 0H;H>.;0 - - ;4,;.. 2... -
3L-....4 ;=:0=; I%- $ngraver #wned $L3.; , - 3% >H>.H>.;; 0H;H>.;0 0H;H>.;0 >H>.H>.;; 0H;H>.;0 - - 01,4.. 2... -
3L-...;. 2021>- !F= Fobbing %achine Bex 9%$D #wned $L3.; , - 3% =H;2H>.;; 0H;H>.;0 0H;H>.;0 =H;2H>.;; 0H;H>.;0 - - -.,... 2... -
3L-...;; =4>4-1 "T @rill "harp "lib=n --0. #wned $L3.; , - 3% ;>H>.H>.;0 ;>H>.H>.;0 ;>H>.H>.;0 - ;>H>.H>.;0 - - ;=,444 2... -
-....; -.; #ffice 9hairs B2D #wned Q.; F - :H>.H>..= 0H;H>.;0 0H;H>.;0 :H>.H>..= 0H;H>.;0 - - 0,1.. 1... -
-....> -.> #ffice @es(s B2D #wned Q.; F - :H>.H>..= 0H;H>.;0 0H;H>.;0 :H>.H>..= 0H;H>.;0 - - ;>,-.. 1... -
-....0 -.0 ,ir conditioner 3anasonic #wned Q.; F - :H>.H>..= 0H;H>.;0 0H;H>.;0 :H>.H>..= 0H;H>.;0 - - 2,;.. 1... -
9F-....; 9F-.; @ell @es(tops B2D #wned 9F).; $ - 9$ :H>.H>..= 0H;H>.;0 0H;H>.;0 :H>.H>..= 0H;H>.;0 - - =,>.. 0... -
9F-....> 9F-.> @ell Kaptop #wned 9F).; $ - 9$ :H>.H>..= 0H;H>.;0 0H;H>.;0 :H>.H>..= 0H;H>.;0 - - 1,1.. 0... -
9F-....0 9F-.0 F3 Kaser 3rinter #wned 9F).; $ - 9$ :H>.H>..= 0H;H>.;0 0H;H>.;0 :H>.H>..= 0H;H>.;0 - - >,;.. 0... -
#$-....; #$-.; 8ashua 9opier #wned #$.; N - #$ :H>.H>..= 0H;H>.;0 0H;H>.;0 :H>.H>..= 0H;H>.;0 - - 0,-.. -... -
#$-....> #$-.> 8ashua 9opier #wned #$.; N - #$ 2H0.H>.;; 0H;H>.;0 0H;H>.;0 2H0.H>.;; 0H;H>.;0 - - 2,;2. -... -
9"-....; 9"-.; %icrosoft #ffice >.;. #wned 9").; - 9$ =H>H>..= 0H;H>.;0 0H;H>.;0 =H>H>..= 0H;H>.;0 - - ;>,=.. >... -
%M-....; 0-2-022> 9olt !odeo 0..B;D Keased %MF.; I - %M :H>.H>..= 2H0.H>.;0 2H0.H>.;0 :H>.H>..= 2H0.H>.;0 2H0.H>.;0 -;,... >2>,>.. - -
%M-....> =:>=0:=>4 Toyota Filux 0.. Keased %MF.; I - %M 1H>.H>.;0 1H>.H>.;0 1H>.H>.;0 - 1H>.H>.;0 - - >==,2.. 2... >>,......
Asset
'umber
Asset ()
'umber
Asset
T!pe Tax %ode
Error
%ode
Acquisition
)ate
*ast Trn
)ate
%urrent Trn
)ate
*ast +, Trn
)ate
*ast +- Trn
)ate
)isposal
)ate
+roceeds
on )isposal
.istorical
%ost
Acti/e
*ifetime
Acti/e Res
0alue
On this sheet:
This sheet enables users to create a unique asset number for all fixed assets$ ;ser input
is limited to entering an asset identification number: asset description: asset t!pe: asset
categor! and tax code$ The period for #hich the fixed asset register is compiled is
determined b! the re/ie# date that is specified at the top of the sheet$ Onl! the columns
#ith !ello# column headings require user input " the columns #ith light blue column
headings contain formulas that should be copied for all ne# fixed assets that are added to
the sheet$ All the calculations that form part of the fixed asset register are therefore
automated$
On this sheet:
automated$
3age 04 of 24
Example 4+t!5 *td
Asset )et.up Re/ie# )ate
)escription
K<-....; 44=-0 actory Kand P <uildings
33-....; =:4:=4>; ,quino M-. Q ; B%elda controlD
33-....> =:=:4=>: ,quino KT9-;. x ;
33-....0 4=.44=;> M>2 %achining centre x ;
33-....- =4.4==.; "upertech Nrinder %od N0.,-2. x;
33-....2 4.040;0> ,quino M-. 9nc %ill
33-....1 4.40:=04 KT9->.< 9nc Turning 9entre
33-....: ;0=..4=; Keaderway -2. %Hcentre
33-....= 0==0=0=4 Keaderway M12. 989
33-....4 ;0:10:1; "upertec 9nc ,ngular )heel Nrinder
33-...;. 0;=0:=1- ,quino T: 989 %achine
33-...;; ;4=0:01- ,quino T:%
33-...;> ;0212;02 <riquetting 3ress
33-...;0 121-2>:= "tarrag -Triple 9opy %ill
33-...;- 4=>4..4= 9hurchill - !F= "haver
33-...;2 1->1:-1- "andmill
33-...;1 4>=-4=>4 9ollet 9huc(
33-...;: 4.>4-> Toyota N ;.= Ton or(lift
3L-....; :=01-> Fydrovane ;:. ,ir 9ompressor
3L-....> 44=>04 ?raft Mertical <andsaw
3L-....0 01:1>: "urface Nrinder
3L-....- 101-=4 I%- $ngraver
3L-....2 >>1210 &un "huen -F(v "td %illing %achine
3L-....1 >=:-=- 0:?M 9ompressor
3L-....: =:=0-: 3ollard = "pindle
3L-....= >-.4=-: 9entre <ore
3L-....4 ;=:0=; I%- $ngraver
3L-...;. 2021>- !F= Fobbing %achine Bex 9%$D
3L-...;; =4>4-1 "T @rill "harp "lib=n --0.
-....; -.; #ffice 9hairs B2D
-....> -.> #ffice @es(s B2D
-....0 -.0 ,ir conditioner 3anasonic
9F-....; 9F-.; @ell @es(tops B2D
9F-....> 9F-.> @ell Kaptop
9F-....0 9F-.0 F3 Kaser 3rinter
#$-....; #$-.; 8ashua 9opier
#$-....> #$-.> 8ashua 9opier
9"-....; 9"-.; %icrosoft #ffice >.;.
%M-....; 0-2-022> 9olt !odeo 0..B;D
%M-....> =:>=0:=>4 Toyota Filux 0..
Asset
'umber
Asset ()
'umber
On this sheet:
automated$
On this sheet:
automated$
?,#A?,@?$ #?4,A,A 2=,$?>,A4$3 2/#4,$$$3 2/$$,$$$3 #,/>,,@#A
Assets at %ost
Tax %ost Additions Re/aluations )isposals (mpairment
;,2..,... ...G 21... 1=... 1:... ;,2..,... - - - B>..,...D ;,0..,...
;>.,... ...G 21... 1=... 1:... ;>.,... - B=.,...D - - -.,...
>..,... ...G 21... 1=... 1:... >..,... - B;-.,...D - - 1.,...
>2.,... ...G 21... 1=... 1:... >2.,... - B;:2,...D - - :2,...
4;2,... ...G 21... 1=... 1:... 4;2,... - B1:2,...D - - >-.,...
2..,... ...G 21... 1=... 1:... 2..,... - B02=,...D - - ;->,...
-..,... ...G 21... 1=... 1:... -..,... - B>:.,...D - - ;0.,...
>1.,... ...G 21... 1=... 1:... >1.,... - B;=2,...D - - :2,...
>42,... ...G 21... 1=... 1:... >42,... - B>.2,...D - - 4.,...
:2.,... ...G 21... 1=... 1:... :2.,... - B2>.,...D - - >0.,...
->>,>.. ...G 21... 1=... 1:... ->>,>.. - B0.>,>..D - - ;>.,...
11.,-2. 2...G 21... - 1:... 11.,-2. - B-:.,-2.D B;4.,...D - -
02-,1.. ...G 21... 1=... 1:... 02-,1.. - B>2-,;0.D - - ;..,-:.
;>,2.. ...G ->... 2-... 20... ;>,2.. - B>,2..D - - ;.,...
:.,... ...G 01... -=... -:... :.,... - B>.,...D - - 2.,...
;2,... >...G >;... 00... 0>... ;2,... - 2,... - - >.,...
0,->. 2...G - :... 1... - 0,->. - - - 0,->.
12,... 2...G - >... ;... - 12,... - - - 12,...
;2,... >...G 21... 1=... 1:... ;2,... - B;.,...D - - 2,...
;,2.. >...G 21... 1=... 1:... ;,2.. - ;,2.. - - 0,...
->,>.. >...G 21... 1=... 1:... ->,>.. - B>:,:..D - - ;-,2..
01,4.. >...G 21... 1=... 1:... 01,4.. - B>1,--2D - - ;.,-22
-4,42. >...G 21... 1=... 1:... -4,42. - B0-,42.D - - ;2,...
;;0,;0. >...G 21... 1=... 1:... ;;0,;0. - B=.,10.D - - 0>,2..
1,=4. >...G -;... 20... 2>... 1,=4. - ;;. - - :,...
;4,;.. >...G >=... -.... 04... ;4,;.. - B-,::2D - - ;-,0>2
01,4.. >...G >2... 0:... 01... 01,4.. - B:,0=.D - - >4,2>.
-.,... >...G ;4... 0;... 0.... -.,... - - - - -.,...
;=,444 >...G - 0... >... - ;=,444 - - - ;=,444
0,1.. ;1.:G 21... 1=... 1:... 0,1.. - B>,;2.D - - ;,-2.
;>,-.. ;1.:G 21... 1=... 1:... ;>,-.. - B:,-..D - - 2,...
2,;.. ;1.:G 21... 1=... 1:... 2,;.. - B>,;..D - - 0,...
=,>.. ...G 21... 1=... 1:... =,>.. - B1,:..D - - ;,2..
1,1.. ...G 21... 1=... 1:... 1,1.. - B-,=..D - - ;,=..
>,;.. ...G 21... 1=... 1:... >,;.. - ;,4.. - - -,...
0,-.. ...G 21... 1=... 1:... 0,-.. - B>,>..D - - ;,>..
2,;2. >2..G >>... 0-... 00... 2,;2. - =2. - - 1,...
;>,=.. ...G 22... 1:... 11... ;>,=.. - B-,1..D - - =,>..
>2>,>.. >...G 21... - - >2>,>.. - B>.:,>..D B-2,...D - -
>==,2.. >...G - 4... =... - >==,2.. - - - >==,2..
%urrent Tax
1
Elapsed
-onths +,
Elapsed
-onths %,
Elapsed
-onths +-
Opening
alance
%losing
alance
3age -. of 24
Example 4+t!5 *td
)escription
33-....> =:=:4=>: ,quino KT9-;. x ;
33-....2 4.040;0> ,quino M-. 9nc %ill
33-....= 0==0=0=4 Keaderway M12. 989
33-...;. 0;=0:=1- ,quino T: 989 %achine
33-...;; ;4=0:01- ,quino T:%
33-...;- 4=>4..4= 9hurchill - !F= "haver
33-...;2 1->1:-1- "andmill
33-...;1 4>=-4=>4 9ollet 9huc(
3L-....- 101-=4 I%- $ngraver
3L-....1 >=:-=- 0:?M 9ompressor
3L-....: =:=0-: 3ollard = "pindle
3L-....= >-.4=-: 9entre <ore
3L-....4 ;=:0=; I%- $ngraver
3L-...;; =4>4-1 "T @rill "harp "lib=n --0.
-....> -.> #ffice @es(s B2D
#$-....; #$-.; 8ashua 9opier
#$-....> #$-.> 8ashua 9opier
9"-....; 9"-.; %icrosoft #ffice >.;.
%M-....; 0-2-022> 9olt !odeo 0..B;D
%M-....> =:>=0:=>4 Toyota Filux 0..
Asset
'umber
Asset ()
'umber
On this sheet:
automated$
On this sheet:
automated$
4,#A?,?@A #A,,,>4 @,>44 #AA,@/$ 24,#A?,?@A3 2#4,@##3 #>#,A@> /,@A?,@4# . ,,,>$,>@# 2@,>443
Accumulated )epreciation Re/aluation Reser/e
Re/aluations )isposals
- - - - - - - ;,0..,... - - -
;;>,... =,... - =,... B;;>,...D - =,... 0>,... - 0>,... -
;=1,11: ;>,... - ;>,... B;=1,11:D - ;>,... -=,... - -1,11: -
>00,000 ;2,... - ;2,... B>00,000D - ;2,... 1.,... - 2=,000 -
=2-,... -=,... - -=,... B=2-,...D - -=,... ;4>,... - ;:4,... -
-11,11: >=,-.. - >=,-.. B-11,11:D - >=,-.. ;;0,1.. - ;.=,11: -
0:0,000 >1,... - >1,... B0:0,000D - >1,... ;.-,... - ;.0,000 -
>->,11: ;2,... - ;2,... B>->,11:D - ;2,... 1.,... - 2:,11: -
>:2,000 ;=,... - ;=,... B>:2,000D - ;=,... :>,... - :.,000 -
:..,... -1,... - -1,... B:..,...D - -1,... ;=-,... - ;=.,... -
04-,.20 >-,... - >-,... B04-,.20D - >-,... 41,... - 4;,=20 -
1;1,->. 0-,=00 - 0-,=00 B1;1,->.D B0-,=00D - - - - -
00.,41. >.,.4- - >.,.4- B00.,41.D - >.,.4- =.,0:1 - :1,=0. -
=,:2. >,... - >,... B=,:2.D - >,... =,... - 1,>2. -
->,... ;.,... - ;.,... B->,...D - ;.,... -.,... - >>,... -
2,>2. 0,... ;,... -,... B2,>2.D - -,... ;1,... - ;.,>2. B;,...D
- 044 - 044 - - 044 0,.>; - - -
- >,... - >,... - - >,... 10,... - - -
;-,... ;,... - ;,... B;-,...D - ;,... -,... - -,... -
;,-.. ;.. 2.. 1.. B;,-..D - 1.. >,-.. - >,4.. B2..D
04,0=: >,=;0 =: >,4.. B04,0=:D - >,4.. ;;,1.. - ;;,1=: B=:D
0-,--. >,.4; - >,.4; B0-,--.D - >,.4; =,01- - :,442 -
-1,1>. 0,... - 0,... B-1,1>.D - 0,... ;>,... - ;;,1:. -
;.2,2== 1,2.. - 1,2.. B;.2,2==D - 1,2.. >1,... - >-,42= -
-,:.= ;,0:= >> ;,-.. B-,:.=D - ;,-.. 2,1.. - -,=;= B>>D
=,4;0 >,=12 - >,=12 B=,4;0D - >,=12 ;;,-1. - -,;0= -
;2,0:2 2,4.- - 2,4.- B;2,0:2D - 2,4.- >0,1;1 - :,442 -
;>,11: =,... - =,... B;>,11:D - =,... 0>,... - ;>,11: -
- 42. - 42. - - 42. ;=,.-4 - - -
>,=.. >-> - >-> B>,=..D - >-> ;,>.= - 12. -
4,1-- =00 - =00 B4,1--D - =00 -,;1: - >,>-- -
0,41: 2.. - 2.. B0,41:D - 2.. >,2.. - ;,=1: -
=,>.. - 2.. 2.. B=,>..D - 2.. ;,... - ;,2.. B2..D
1,1.. - 1.. 1.. B1,1..D - 1.. ;,>.. - ;,=.. B1..D
>,;.. - ;,000 ;,000 B>,;..D - ;,000 >,11: - -,... B;,000D
0,-.. - 0.. 0.. B0,-..D - 0.. 4.. - ;,>.. B0..D
>,01. ;,>== >;0 ;,2.. B>,01.D - ;,2.. -,2.. - 0,>;. B>;0D
;>,=.. - -,;.. -,;.. B;>,=..D - -,;.. -,;.. - =,>.. B-,;..D
>>;,0=: ;,... - ;,... B>>;,0=:D B;,...D - - - - -
- 04,4:2 - 04,4:2 - - 04,4:2 >-=,2>2 - - -
Opening
alance
)epreciation "
%ost
)epreciation "
Re/aluation
)epreciation "
Total
%losing
alance
%losing
%arr!ing 0alue
Opening
alance
Re/aluation
Surplus
)epreciation "
Re/aluation
3age -; of 24
Example 4+t!5 *td
)escription
33-....> =:=:4=>: ,quino KT9-;. x ;
33-....2 4.040;0> ,quino M-. 9nc %ill
33-....= 0==0=0=4 Keaderway M12. 989
33-...;. 0;=0:=1- ,quino T: 989 %achine
33-...;; ;4=0:01- ,quino T:%
33-...;- 4=>4..4= 9hurchill - !F= "haver
33-...;2 1->1:-1- "andmill
33-...;1 4>=-4=>4 9ollet 9huc(
3L-....- 101-=4 I%- $ngraver
3L-....1 >=:-=- 0:?M 9ompressor
3L-....: =:=0-: 3ollard = "pindle
3L-....= >-.4=-: 9entre <ore
3L-....4 ;=:0=; I%- $ngraver
3L-...;; =4>4-1 "T @rill "harp "lib=n --0.
-....> -.> #ffice @es(s B2D
#$-....; #$-.; 8ashua 9opier
#$-....> #$-.> 8ashua 9opier
9"-....; 9"-.; %icrosoft #ffice >.;.
%M-....; 0-2-022> 9olt !odeo 0..B;D
%M-....> =:>=0:=>4 Toyota Filux 0..
Asset
'umber
Asset ()
'umber
On this sheet:
automated$
On this sheet:
automated$
,,,4/,$/@
Re/aluation Reser/e
-
0>,...
-1,11:
2=,000
;:4,...
;.=,11:
;.0,000
2:,11:
:.,000
;=.,...
4;,=20
-
:1,=0.
1,>2.
>>,...
4,>2.
-
-
-,...
>,-..
;;,1..
:,442
;;,1:.
>-,42=
-,:41
-,;0=
:,442
;>,11:
-
12.
>,>--
;,=1:
;,...
;,>..
>,11:
4..
>,44=
-,;..
-
-
%losing
alance
3age -> of 24
Example 4+t!5 *td
)escription
33-....> =:=:4=>: ,quino KT9-;. x ;
33-....2 4.040;0> ,quino M-. 9nc %ill
33-....= 0==0=0=4 Keaderway M12. 989
33-...;. 0;=0:=1- ,quino T: 989 %achine
33-...;; ;4=0:01- ,quino T:%
33-...;- 4=>4..4= 9hurchill - !F= "haver
33-...;2 1->1:-1- "andmill
33-...;1 4>=-4=>4 9ollet 9huc(
3L-....- 101-=4 I%- $ngraver
3L-....1 >=:-=- 0:?M 9ompressor
3L-....: =:=0-: 3ollard = "pindle
3L-....= >-.4=-: 9entre <ore
3L-....4 ;=:0=; I%- $ngraver
3L-...;; =4>4-1 "T @rill "harp "lib=n --0.
-....> -.> #ffice @es(s B2D
#$-....; #$-.; 8ashua 9opier
#$-....> #$-.> 8ashua 9opier
9"-....; 9"-.; %icrosoft #ffice >.;.
%M-....; 0-2-022> 9olt !odeo 0..B;D
%M-....> =:>=0:=>4 Toyota Filux 0..
Asset
'umber
Asset ()
'umber
On this sheet:
automated$
On this sheet:
automated$
2/$$,$$$3 ,4,,AA$ #,,?/@ @$A #/,4#? /,$$$,$@, 2/4=,/4>3 ,,?=4,@/4 2=$,A/43
%urrent -onth )epreciation %arr!ing 0alue at .istorical %ost
%ost Re/aluation Total
B>..,...D - - - - ;,2..,... B>..,...D ;,0..,... -
- - 11: - 11: =,... B=,...D - B11:D
- - ;,... - ;,... ;0,000 B;>,...D ;,000 B;,...D
- - ;,>2. - ;,>2. ;1,11: B;2,...D ;,11: B;,>2.D
- - -,... - -,... 1;,... B-=,...D ;0,... B-,...D
- - >,01: - >,01: 00,000 B>=,-..D -,400 B>,01:D
- - >,;1: - >,;1: >1,11: B>1,...D 11: B>,;1:D
- - ;,>2. - ;,>2. ;:,000 B;2,...D >,000 B;,>2.D
- - ;,2.. - ;,2.. ;4,11: B;=,...D ;,11: B;,2..D
- - 0,=00 - 0,=00 2.,... B-1,...D -,... B0,=00D
- - >,... - >,... >=,;-: B>-,...D -,;-: B>,...D
- ;-.,=.0 - - - --,.0. B--,.0.D - B4,;4:D
- - ;,1:2 - ;,1:2 >0,1-. B>.,.4-D 0,2-1 B;,1:2D
- - ;1: - ;1: 0,:2. B>,...D ;,:2. B;1:D
- - =00 - =00 >=,... B;.,...D ;=,... B=00D
- - >2. =0 000 4,:2. B0,...D 1,:2. B>2.D
- - 2: - 2: - 0,.>; 0,.>; B2:D
- - ;,... - ;,... - 10,... 10,... B;,...D
- - =0 - =0 ;,... B;,...D - B=0D
- - - 2. 2. ;.. B;..D - SSS
- - ;22 =: >-> >,=;0 B>,=;0D - B;22D
- - ;:- - ;:- >,-1. B>,.4;D 014 B;:-D
- - >2. - >2. 0,00. B0,...D 00. B>2.D
- - 2-> - 2-> :,2-> B1,2..D ;,.-> B2->D
- - ;;2 > ;;: >,;=> B;,0:=D =.- B;;2D
- - >04 - >04 ;.,;=: B>,=12D :,0>> B>04D
- - -4> - -4> >;,2>2 B2,4.-D ;2,1>; B-4>D
- - 11: - 11: >:,000 B=,...D ;4,000 B11:D
- - 0;: - 0;: - ;=,.-4 ;=,.-4 B0;:D
- - >. - >. =.. B>->D 22= B>.D
- - 14 - 14 >,:21 B=00D ;,4>> B14D
- - -> - -> ;,;00 B2..D 100 B->D
- - - -> -> - SSS - SSS
- - - 2. 2. - SSS - SSS
- - - ;;; ;;; - SSS - SSS
- - - >2 >2 - SSS - SSS
- - ;.: ;= ;>2 >,:4. B;,>==D ;,2.> B;.:D
- - - 0-> 0-> - SSS - SSS
- ;;,;=: - - - 0.,=;0 B0.,=;0D - SSS
- - -,--> - -,--> - >-=,2>2 >-=,2>2 B-,-->D
(mpairment
2rite"Offs
+rofit 3 4*oss5
on )isposal
Opening
alance
,T)
-o/ement
%losing
alance
-T)
-o/ement
3age -0 of 24
Example 4+t!5 *td
)escription
33-....> =:=:4=>: ,quino KT9-;. x ;
33-....2 4.040;0> ,quino M-. 9nc %ill
33-....= 0==0=0=4 Keaderway M12. 989
33-...;. 0;=0:=1- ,quino T: 989 %achine
33-...;; ;4=0:01- ,quino T:%
33-...;- 4=>4..4= 9hurchill - !F= "haver
33-...;2 1->1:-1- "andmill
33-...;1 4>=-4=>4 9ollet 9huc(
3L-....- 101-=4 I%- $ngraver
3L-....1 >=:-=- 0:?M 9ompressor
3L-....: =:=0-: 3ollard = "pindle
3L-....= >-.4=-: 9entre <ore
3L-....4 ;=:0=; I%- $ngraver
3L-...;; =4>4-1 "T @rill "harp "lib=n --0.
-....> -.> #ffice @es(s B2D
#$-....; #$-.; 8ashua 9opier
#$-....> #$-.> 8ashua 9opier
9"-....; 9"-.; %icrosoft #ffice >.;.
%M-....; 0-2-022> 9olt !odeo 0..B;D
%M-....> =:>=0:=>4 Toyota Filux 0..
Asset
'umber
Asset ()
'umber
On this sheet:
automated$
On this sheet:
automated$
,,>,A,?>= //>,@=# ,,@=>,>$? 2>,@?#3 ,$>,=@A 2?@,?$@3 /?,?@, 2A,4#=3
Tax 0alues )eferred Taxation
;,2..,... - ;,2..,... - - SSS - SSS
- SSS - SSS >,>-. B>,>-.D - B;=:D
- SSS - SSS 0,:00 B0,01.D 0:0 B>=.D
- SSS - SSS -,11: B-,>..D -1: B02.D
- SSS - SSS ;:,.=. B;0,--.D 0,1-. B;,;>.D
- SSS - SSS 4,000 B:,42>D ;,0=; B110D
- SSS - SSS :,-1: B:,>=.D ;=: B1.:D
- SSS - SSS -,=20 B-,>..D 120 B02.D
- SSS - SSS 2,2.: B2,.-.D -1: B->.D
- SSS - SSS ;-,... B;>,==.D ;,;>. B;,.:0D
- SSS - SSS :,==; B1,:>.D ;,;1; B21.D
- SSS - SSS ;>,0>= B;>,0>=D - B>,2:2D
- SSS - SSS 1,1;4 B2,1>1D 440 B-14D
- SSS - SSS ;,.2. B21.D -4. B-:D
- SSS - SSS :,=-. B>,=..D 2,.-. B>00D
0,... B0,...D - SSS ;,=4. - ;,=4. B:.D
- ;,:;. ;,:;. - - 01: 01: B;1D
- 02,... 02,... - - :,=-. :,=-. B>=.D
;,... B;,...D - SSS - SSS - B>0D
;.. B;..D - SSS - SSS - SSS
>,=;0 B>,=;0D - SSS - SSS - B-0D
>,-1. B>,-1.D - SSS - ;.0 ;.0 B-4D
0,00. B0,00.D - SSS - 4> 4> B:.D
:,2-> B:,2->D - SSS - >4> >4> B;2>D
>,;=> B;,0:=D =.- B;;2D - SSS - SSS
;.,;=: B0,=>.D 1,01: B0;=D - >1: >1: >>
>;,2>2 B:,0=.D ;-,;-2 B1;2D - -;0 -;0 0-
>:,000 B=,...D ;4,000 B11:D - SSS - SSS
- ;=,.-4 ;=,.-4 B0;:D - SSS - SSS
=.. B1..D >.. B2.D - ;.. ;.. =
>,:21 B>,.1:D 1=4 B;:>D - 0-2 0-2 >4
;,;00 B=2.D >=0 B:;D - 4= 4= =
- SSS - SSS - SSS - SSS
>,:4. B;,>==D ;,2.> B;.:D - SSS - SSS
0.,=;0 B0.,=;0D - SSS - SSS - SSS
- >-=,2>2 >-=,2>2 B-,-->D - SSS - SSS
Opening
alance
,T)
-o/ement
%losing
alance
-T)
-o/ement
Opening
alance
,T)
-o/ement
%losing
alance
-T)
-o/ement
3age -- of 24
Example 4+t!5 *td
Asset Transactions
Supplier Amount %ategor! 'ext Trn )ate
:H>.H>..= ,9L 9F-....; ,<9 Incorporated 3H,greement =,>..... 0... - - - 9F).; :H>.H>..= ;>H0.H;=44 0H;H>.;0 1H0.H>.;; ;>H0.H;=44 ;>H0.H;=44
:H>.H>..= ,9L 9F-....> ,<9 Incorporated 3H,greement 1,1..... 0... - - - 9F).; :H>.H>..= ;>H0.H;=44 0H;H>.;0 1H0.H>.;; ;>H0.H;=44 ;>H0.H;=44
:H>.H>..= ,9L 9F-....0 ,<9 Incorporated 3H,greement >,;..... 0... - - - 9F).; :H>.H>..= ;>H0.H;=44 0H;H>.;0 1H0.H>.;; ;>H0.H;=44 ;>H0.H;=44
:H>.H>..= ,9L -....; ,<9 Incorporated 3H,greement 0,1..... 1... - - - Q.; :H>.H>..= ;>H0.H;=44 0H;H>.;0 1H0.H>.;- 0H;H>.;0 0H;H>.;0
:H>.H>..= ,9L -....> ,<9 Incorporated 3H,greement ;>,-..... 1... - - - Q.; :H>.H>..= ;>H0.H;=44 0H;H>.;0 1H0.H>.;- 0H;H>.;0 0H;H>.;0
:H>.H>..= ,9L -....0 ,<9 Incorporated 3H,greement 2,;..... 1... - - - Q.; :H>.H>..= ;>H0.H;=44 0H;H>.;0 1H0.H>.;- 0H;H>.;0 0H;H>.;0
:H>.H>..= ,9L K<-....; ,<9 Incorporated 3H,greement ;,2..,...... - - - - K<7.; :H>.H>..= ;>H0.H;=44 0H;H>.;0 1H0.H>..= ;>H0.H;=44 ;>H0.H;=44
:H>.H>..= ,9L %M-....; ,<9 Incorporated 3H,greement >2>,>..... 2... ;2,...... - - %MF.; :H>.H>..= ;>H0.H;=44 0H;H>.;0 1H0.H>.;0 0H;H>.;0 0H;H>.;0
:H>.H>..= ,9L #$-....; ,<9 Incorporated 3H,greement 0,-..... -... - - - #$.; :H>.H>..= ;>H0.H;=44 0H;H>.;0 1H0.H>.;> ;>H0.H;=44 ;>H0.H;=44
:H>.H>..= ,9L 33-....; ,<9 Incorporated 3H,greement ;>.,...... 2... - - - 33%.; :H>.H>..= ;>H0.H;=44 0H;H>.;0 1H0.H>.;0 0H;H>.;0 0H;H>.;0
:H>.H>..= ,9L 33-....> ,<9 Incorporated 3H,greement >..,...... 2... - - - 33%.; :H>.H>..= ;>H0.H;=44 0H;H>.;0 1H0.H>.;0 0H;H>.;0 0H;H>.;0
:H>.H>..= ,9L 33-....0 ,<9 Incorporated 3H,greement >2.,...... 2... - - - 33%.; :H>.H>..= ;>H0.H;=44 0H;H>.;0 1H0.H>.;0 0H;H>.;0 0H;H>.;0
:H>.H>..= ,9L 33-....- ,<9 Incorporated 3H,greement 4;2,...... 2... - - - 33%.; :H>.H>..= ;>H0.H;=44 0H;H>.;0 1H0.H>.;0 0H;H>.;0 0H;H>.;0
:H>.H>..= ,9L 33-....2 ,<9 Incorporated 3H,greement 2..,...... 2... - - - 33%.; :H>.H>..= ;>H0.H;=44 0H;H>.;0 1H0.H>.;0 0H;H>.;0 0H;H>.;0
:H>.H>..= ,9L 33-....1 ,<9 Incorporated 3H,greement -..,...... 2... - - - 33%.; :H>.H>..= ;>H0.H;=44 0H;H>.;0 1H0.H>.;0 0H;H>.;0 0H;H>.;0
:H>.H>..= ,9L 33-....: ,<9 Incorporated 3H,greement >1.,...... 2... - - - 33%.; :H>.H>..= ;>H0.H;=44 0H;H>.;0 1H0.H>.;0 0H;H>.;0 0H;H>.;0
:H>.H>..= ,9L 33-....= ,<9 Incorporated 3H,greement >42,...... 2... - - - 33%.; :H>.H>..= ;>H0.H;=44 0H;H>.;0 1H0.H>.;0 0H;H>.;0 0H;H>.;0
:H>.H>..= ,9L 33-....4 ,<9 Incorporated 3H,greement :2.,...... 2... - - - 33%.; :H>.H>..= ;>H0.H;=44 0H;H>.;0 1H0.H>.;0 0H;H>.;0 0H;H>.;0
:H>.H>..= ,9L 33-...;. ,<9 Incorporated 3H,greement ->>,>..... 2... - - - 33%.; :H>.H>..= ;>H0.H;=44 0H;H>.;0 1H0.H>.;0 0H;H>.;0 0H;H>.;0
:H>.H>..= ,9L 33-...;; ,<9 Incorporated 3H,greement 11.,-2.... 2... - - - 33%.; :H>.H>..= ;>H0.H;=44 0H;H>.;0 1H0.H>.;0 0H;H>.;0 0H;H>.;0
:H>.H>..= ,9L 33-...;> ,<9 Incorporated 3H,greement 02-,1..... 2... - - - 33%.; :H>.H>..= ;>H0.H;=44 0H;H>.;0 1H0.H>.;0 0H;H>.;0 0H;H>.;0
:H>.H>..= ,9L 3L-....; ,<9 Incorporated 3H,greement ;2,...... 2... - - - $L3.; :H>.H>..= ;>H0.H;=44 0H;H>.;0 1H0.H>.;0 0H;H>.;0 0H;H>.;0
:H>.H>..= ,9L 3L-....> ,<9 Incorporated 3H,greement ;,2..... 2... - - - $L3.; :H>.H>..= ;>H0.H;=44 0H;H>.;0 1H0.H>.;0 0H;H>.;0 0H;H>.;0
:H>.H>..= ,9L 3L-....0 ,<9 Incorporated 3H,greement ->,>..... 2... - - - $L3.; :H>.H>..= ;>H0.H;=44 0H;H>.;0 1H0.H>.;0 0H;H>.;0 0H;H>.;0
:H>.H>..= ,9L 3L-....- ,<9 Incorporated 3H,greement 01,4..... 2... - - - $L3.; :H>.H>..= ;>H0.H;=44 0H;H>.;0 1H0.H>.;0 0H;H>.;0 0H;H>.;0
:H>.H>..= ,9L 3L-....2 ,<9 Incorporated 3H,greement -4,42.... 2... - - - $L3.; :H>.H>..= ;>H0.H;=44 0H;H>.;0 1H0.H>.;0 0H;H>.;0 0H;H>.;0
:H>.H>..= ,9L 3L-....1 ,<9 Incorporated 3H,greement ;;0,;0.... 2... - - - $L3.; :H>.H>..= ;>H0.H;=44 0H;H>.;0 1H0.H>.;0 0H;H>.;0 0H;H>.;0
=H>H>..= ,9L 9"-....; ,ccpac I4=0202 ;>,=..... >... - - - 9").; =H>H>..= ;>H0.H;=44 0H;H>.;0 :H0;H>.;. ;>H0.H;=44 ;>H0.H;=44
4H;.H>..4 ,9L 33-...;0 $L3 "uppliers I8::01 ;>,2..... 2... - - - 33%.; 4H;.H>..4 ;>H0.H;=44 0H;H>.;0 =H0;H>.;- 0H;H>.;0 0H;H>.;0
;.H;>H>..4 ,9L 3L-....: $L3 "uppliers I8::4> 1,=4.... 2... - - - $L3.; ;.H;>H>..4 ;>H0.H;=44 0H;H>.;0 4H0.H>.;- 0H;H>.;0 0H;H>.;0
0H;:H>.;. ,9L 33-...;- $L3 "uppliers I8440: :.,...... 2... - - - 33%.; 0H;:H>.;. ;>H0.H;=44 0H;H>.;0 >H>=H>.;2 0H;H>.;0 0H;H>.;0
;;H>0H>.;. ,9L 3L-....= $L3 "uppliers I844;4 ;4,;..... 2... - - - $L3.; ;;H>0H>.;. ;>H0.H;=44 0H;H>.;0 ;.H0;H>.;2 0H;H>.;0 0H;H>.;0
>H>.H>.;; ,9L 3L-....4 $L3 "uppliers I8;>14. 01,4..... 2... - - - $L3.; >H>.H>.;; ;>H0.H;=44 0H;H>.;0 ;H0;H>.;1 0H;H>.;0 0H;H>.;0
2H0.H>.;; ,9L #$-....> 8ashua I44=0= 2,;2.... -... - - - #$.; 2H0.H>.;; ;>H0.H;=44 0H;H>.;0 -H0.H>.;2 0H;H>.;0 0H;H>.;0
1H;>H>.;; ,9L 33-...;2 $L3 "uppliers I8;>110 ;2,...... 2... - - - 33%.; 1H;>H>.;; ;>H0.H;=44 0H;H>.;0 2H0;H>.;1 0H;H>.;0 0H;H>.;0
=H;2H>.;; ,9L 3L-...;. $L3 "uppliers I8;2:2> -.,...... 2... - - - $L3.; =H;2H>.;; ;>H0.H;=44 0H;H>.;0 :H0;H>.;1 0H;H>.;0 0H;H>.;0
0H;H>.;0 !$M 9F-....; 8one !evalue ;,2..... 0... - - - 9F).; 0H;H>.;0 :H>.H>..= 0H;H>.;- >H>4H>.;1 0H;H>.;0 >H>=H>.;-
0H;H>.;0 !$M 9F-....> 8one !evalue ;,=..... 0... - - - 9F).; 0H;H>.;0 :H>.H>..= 0H;H>.;- >H>4H>.;1 0H;H>.;0 >H>=H>.;-
0H;H>.;0 !$M 9F-....0 8one !evalue -,...... 0... - - - 9F).; 0H;H>.;0 :H>.H>..= 0H;H>.;- >H>4H>.;1 0H;H>.;0 >H>=H>.;-
0H;H>.;0 !$M 9"-....; 8one !evalue =,>..... >... - - - 9").; 0H;H>.;0 =H>H>..= 0H;H>.;- >H>=H>.;2 0H;H>.;0 >H>=H>.;-
0H;H>.;0 !$M -....; 8one !evalue ;,-2.... 1... - - - Q.; 0H;H>.;0 :H>.H>..= 0H;H>.;- >H>=H>.;4 0H;H>.;0 >H>=H>.;-
0H;H>.;0 !$M -....> 8one !evalue 2,...... 1... - - - Q.; 0H;H>.;0 :H>.H>..= 0H;H>.;- >H>=H>.;4 0H;H>.;0 >H>=H>.;-
0H;H>.;0 !$M -....0 8one !evalue 0,...... 1... - - - Q.; 0H;H>.;0 :H>.H>..= 0H;H>.;- >H>=H>.;4 0H;H>.;0 >H>=H>.;-
0H;H>.;0 !$M K<-....; 8one !evalue ;,0..,...... - - - - K<7.; 0H;H>.;0 :H>.H>..= 0H;H>.;- >H>=H>.;0 ;>H0.H;=44 ;>H0.H;=44
0H;H>.;0 !$M %M-....; 8one !evalue -2,...... 2... ;2,...... - - %MF.; 0H;H>.;0 :H>.H>..= 2H0.H>.;0 >H>=H>.;= 0H;H>.;0 -H0.H>.;0
0H;H>.;0 !$M #$-....; 8one !evalue ;,>..... -... - - - #$.; 0H;H>.;0 :H>.H>..= 0H;H>.;- >H>=H>.;: 0H;H>.;0 >H>=H>.;-
0H;H>.;0 !$M #$-....> 8one !evalue 1,...... -... - - - #$.; 0H;H>.;0 2H0.H>.;; 0H;H>.;- >H>=H>.;: 0H;H>.;0 >H>=H>.;-
0H;H>.;0 !$M 33-....; 8one !evalue -.,...... 2... - - - 33%.; 0H;H>.;0 :H>.H>..= 0H;H>.;- >H>=H>.;= 0H;H>.;0 >H>=H>.;-
0H;H>.;0 !$M 33-....> 8one !evalue 1.,...... 2... - - - 33%.; 0H;H>.;0 :H>.H>..= 0H;H>.;- >H>=H>.;= 0H;H>.;0 >H>=H>.;-
0H;H>.;0 !$M 33-....0 8one !evalue :2,...... 2... - - - 33%.; 0H;H>.;0 :H>.H>..= 0H;H>.;- >H>=H>.;= 0H;H>.;0 >H>=H>.;-
0H;H>.;0 !$M 33-....- 8one !evalue >-.,...... 2... - - - 33%.; 0H;H>.;0 :H>.H>..= 0H;H>.;- >H>=H>.;= 0H;H>.;0 >H>=H>.;-
0H;H>.;0 !$M 33-....2 8one !evalue ;->,...... 2... - - - 33%.; 0H;H>.;0 :H>.H>..= 0H;H>.;- >H>=H>.;= 0H;H>.;0 >H>=H>.;-
0H;H>.;0 !$M 33-....1 8one !evalue ;0.,...... 2... - - - 33%.; 0H;H>.;0 :H>.H>..= 0H;H>.;- >H>=H>.;= 0H;H>.;0 >H>=H>.;-
Transaction
)ate
Transaction
T!pe
Asset
'umber
)ocument
'umber
*ifetime in
,ears
Residual
0alue
+roceeds on
Sale
Error
%ode
Transaction
)ate ()
+re/ious Trn
)ate
)epr End
)ate
)epr ,T)
From )ate
)epr ,T) To
)ate
On this sheet:
All fixed asset transactions need to be recorded on this sheet$ Asset transactions include
acquisitions: re/aluations and disposals$ All the depreciation calculations that form part
of this template are automated and therefore do not require a transaction to be entered$
Onl! the columns #ith !ello# column headings require user input " the columns #ith
light blue column headings contain formulas that should be copied for all ne#
transactions that are added to the sheet$ All the fixed asset transactions on this sheet are
automaticall! updated to the fixed asset register on the Assets sheet$
On this sheet:
All fixed asset transactions need to be recorded on this sheet$ Asset transactions include
acquisitions: re/aluations and disposals$ All the depreciation calculations that form part
of this template are automated and therefore do not require a transaction to be entered$
Onl! the columns #ith !ello# column headings require user input " the columns #ith
light blue column headings contain formulas that should be copied for all ne#
transactions that are added to the sheet$ All the fixed asset transactions on this sheet are
automaticall! updated to the fixed asset register on the Assets sheet$
3age -2 of 24
Example 4+t!5 *td
Asset Transactions
Supplier Amount %ategor! 'ext Trn )ate
Transaction
)ate
Transaction
T!pe
Asset
'umber
)ocument
'umber
*ifetime in
,ears
Residual
0alue
+roceeds on
Sale
Error
%ode
Transaction
)ate ()
+re/ious Trn
)ate
)epr End
)ate
)epr ,T)
From )ate
)epr ,T) To
)ate
0H;H>.;0 !$M 33-....: 8one !evalue :2,...... 2... - - - 33%.; 0H;H>.;0 :H>.H>..= 0H;H>.;- >H>=H>.;= 0H;H>.;0 >H>=H>.;-
0H;H>.;0 !$M 33-....= 8one !evalue 4.,...... 2... - - - 33%.; 0H;H>.;0 :H>.H>..= 0H;H>.;- >H>=H>.;= 0H;H>.;0 >H>=H>.;-
0H;H>.;0 !$M 33-....4 8one !evalue >0.,...... 2... - - - 33%.; 0H;H>.;0 :H>.H>..= 0H;H>.;- >H>=H>.;= 0H;H>.;0 >H>=H>.;-
0H;H>.;0 !$M 33-...;. 8one !evalue ;>.,...... 2... - - - 33%.; 0H;H>.;0 :H>.H>..= 0H;H>.;- >H>=H>.;= 0H;H>.;0 >H>=H>.;-
0H;H>.;0 !$M 33-...;; 8one !evalue ;4.,...... 2... - - - 33%.; 0H;H>.;0 :H>.H>..= >H;>H>.;- >H>=H>.;= 0H;H>.;0 ;H0;H>.;-
0H;H>.;0 !$M 33-...;> 8one !evalue ;..,-:.... 2... - - - 33%.; 0H;H>.;0 :H>.H>..= 0H;H>.;- >H>=H>.;= 0H;H>.;0 >H>=H>.;-
0H;H>.;0 !$M 33-...;0 8one !evalue ;.,...... 2... - - - 33%.; 0H;H>.;0 4H;.H>..4 0H;H>.;- >H>=H>.;= 0H;H>.;0 >H>=H>.;-
0H;H>.;0 !$M 33-...;- 8one !evalue 2.,...... 2... - - - 33%.; 0H;H>.;0 0H;:H>.;. 0H;H>.;- >H>=H>.;= 0H;H>.;0 >H>=H>.;-
0H;H>.;0 !$M 33-...;2 8one !evalue >.,...... 2... - - - 33%.; 0H;H>.;0 1H;>H>.;; 0H;H>.;- >H>=H>.;= 0H;H>.;0 >H>=H>.;-
0H;H>.;0 !$M 3L-....; 8one !evalue 2,...... 2... - - - $L3.; 0H;H>.;0 :H>.H>..= 0H;H>.;- >H>=H>.;= 0H;H>.;0 >H>=H>.;-
0H;H>.;0 !$M 3L-....> 8one !evalue 0,...... 2... - - - $L3.; 0H;H>.;0 :H>.H>..= 0H;H>.;- >H>=H>.;= 0H;H>.;0 >H>=H>.;-
0H;H>.;0 !$M 3L-....0 8one !evalue ;-,2..... 2... - - - $L3.; 0H;H>.;0 :H>.H>..= 0H;H>.;- >H>=H>.;= 0H;H>.;0 >H>=H>.;-
0H;H>.;0 !$M 3L-....- 8one !evalue ;.,-22... 2... - - - $L3.; 0H;H>.;0 :H>.H>..= 0H;H>.;- >H>=H>.;= 0H;H>.;0 >H>=H>.;-
0H;H>.;0 !$M 3L-....2 8one !evalue ;2,...... 2... - - - $L3.; 0H;H>.;0 :H>.H>..= 0H;H>.;- >H>=H>.;= 0H;H>.;0 >H>=H>.;-
0H;H>.;0 !$M 3L-....1 8one !evalue 0>,2..... 2... - - - $L3.; 0H;H>.;0 :H>.H>..= 0H;H>.;- >H>=H>.;= 0H;H>.;0 >H>=H>.;-
0H;H>.;0 !$M 3L-....: 8one !evalue :,...... 2... - - - $L3.; 0H;H>.;0 ;.H;>H>..4 0H;H>.;- >H>=H>.;= 0H;H>.;0 >H>=H>.;-
0H;H>.;0 !$M 3L-....= 8one !evalue ;-,0>2... 2... - - - $L3.; 0H;H>.;0 ;;H>0H>.;. 0H;H>.;- >H>=H>.;= 0H;H>.;0 >H>=H>.;-
0H;H>.;0 !$M 3L-....4 8one !evalue >4,2>.... 2... - - - $L3.; 0H;H>.;0 >H>.H>.;; 0H;H>.;- >H>=H>.;= 0H;H>.;0 >H>=H>.;-
0H;H>.;0 !$M 3L-...;. 8one !evalue -.,...... 2... - - - $L3.; 0H;H>.;0 =H;2H>.;; 0H;H>.;- >H>=H>.;= 0H;H>.;0 >H>=H>.;-
2H0.H>.;0 @I" %M-....; Toyota "ale - SSS - -;,...... - %MF.; 2H0.H>.;0 0H;H>.;0 0H;H>.;- -H0.H>.;0 -H0.H>.;0 -H0.H>.;0
1H>.H>.;0 ,9L %M-....> Toyota Kease> >==,2..... 2... >>,...... - - %MF.; 1H>.H>.;0 ;>H0.H;=44 0H;H>.;- 2H0;H>.;= 1H;H>.;0 >H>=H>.;-
=H;2H>.;0 ,9L 33-...;1 $L3 "uppliers I8;2::1 0,->.... 2... - - - 33%.; =H;2H>.;0 ;>H0.H;=44 0H;H>.;- :H0;H>.;= =H;H>.;0 >H>=H>.;-
;>H>.H>.;0 ,9L 3L-...;; $L3 "uppliers I8;:=4> ;=,444... 2... - - - $L3.; ;>H>.H>.;0 ;>H0.H;=44 0H;H>.;- ;;H0.H>.;= ;>H;H>.;0 >H>=H>.;-
;H>.H>.;- ,9L 33-...;: Toyota Kease; 12,...... 2... 2,...... - - 33%.; ;H>.H>.;- ;>H0.H;=44 0H;H>.;- ;>H0;H>.;= ;H;H>.;- >H>=H>.;-
>H;>H>.;- @I" 33-...;; L" $quipment "ale - SSS - ;2.,...... - 33%.; >H;>H>.;- 0H;H>.;0 0H;H>.;- ;H0;H>.;- ;H0;H>.;- ;H0;H>.;-
3age -1 of 24
Example 4+t!5 *td
Asset Transactions
:H>.H>..= ,9L 9F-....;
:H>.H>..= ,9L 9F-....>
:H>.H>..= ,9L 9F-....0
:H>.H>..= ,9L -....;
:H>.H>..= ,9L -....>
:H>.H>..= ,9L -....0
:H>.H>..= ,9L K<-....;
:H>.H>..= ,9L %M-....;
:H>.H>..= ,9L #$-....;
:H>.H>..= ,9L 33-....;
:H>.H>..= ,9L 33-....>
:H>.H>..= ,9L 33-....0
:H>.H>..= ,9L 33-....-
:H>.H>..= ,9L 33-....2
:H>.H>..= ,9L 33-....1
:H>.H>..= ,9L 33-....:
:H>.H>..= ,9L 33-....=
:H>.H>..= ,9L 33-....4
:H>.H>..= ,9L 33-...;.
:H>.H>..= ,9L 33-...;;
:H>.H>..= ,9L 33-...;>
:H>.H>..= ,9L 3L-....;
:H>.H>..= ,9L 3L-....>
:H>.H>..= ,9L 3L-....0
:H>.H>..= ,9L 3L-....-
:H>.H>..= ,9L 3L-....2
:H>.H>..= ,9L 3L-....1
=H>H>..= ,9L 9"-....;
4H;.H>..4 ,9L 33-...;0
;.H;>H>..4 ,9L 3L-....:
0H;:H>.;. ,9L 33-...;-
;;H>0H>.;. ,9L 3L-....=
>H>.H>.;; ,9L 3L-....4
2H0.H>.;; ,9L #$-....>
1H;>H>.;; ,9L 33-...;2
=H;2H>.;; ,9L 3L-...;.
0H;H>.;0 !$M 9F-....;
0H;H>.;0 !$M 9F-....>
0H;H>.;0 !$M 9F-....0
0H;H>.;0 !$M 9"-....;
0H;H>.;0 !$M -....;
0H;H>.;0 !$M -....>
0H;H>.;0 !$M -....0
0H;H>.;0 !$M K<-....;
0H;H>.;0 !$M %M-....;
0H;H>.;0 !$M #$-....;
0H;H>.;0 !$M #$-....>
0H;H>.;0 !$M 33-....;
0H;H>.;0 !$M 33-....>
0H;H>.;0 !$M 33-....0
0H;H>.;0 !$M 33-....-
0H;H>.;0 !$M 33-....2
0H;H>.;0 !$M 33-....1
Transaction
)ate
Transaction
T!pe
Asset
'umber
- =,>..... =,>..... 0... - - - SSS - - - - -
- 1,1..... 1,1..... 0... - - - SSS - - - - -
- >,;..... >,;..... 0... - - - SSS - - - - -
- 0,1..... 0,1..... 1... - - - SSS - - - - -
- ;>,-..... ;>,-..... 1... - - - SSS - - - - -
- 2,;..... 2,;..... 1... - - - SSS - - - - -
- ;,2..,...... ;,2..,...... - - - - SSS - - - - -
- >2>,>..... >2>,>..... 2... ;2,...... - - SSS - - - - -
- 0,-..... 0,-..... -... - - - SSS - - - - -
- ;>.,...... ;>.,...... 2... - - - SSS - - - - -
- >..,...... >..,...... 2... - - - SSS - - - - -
- >2.,...... >2.,...... 2... - - - SSS - - - - -
- 4;2,...... 4;2,...... 2... - - - SSS - - - - -
- 2..,...... 2..,...... 2... - - - SSS - - - - -
- -..,...... -..,...... 2... - - - SSS - - - - -
- >1.,...... >1.,...... 2... - - - SSS - - - - -
- >42,...... >42,...... 2... - - - SSS - - - - -
- :2.,...... :2.,...... 2... - - - SSS - - - - -
- ->>,>..... ->>,>..... 2... - - - SSS - - - - -
- 11.,-2.... 11.,-2.... 2... - - - SSS - - - - -
- 02-,1..... 02-,1..... 2... - - - SSS - - - - -
- ;2,...... ;2,...... 2... - - - SSS - - - - -
- ;,2..... ;,2..... 2... - - - SSS - - - - -
- ->,>..... ->,>..... 2... - - - SSS - - - - -
- 01,4..... 01,4..... 2... - - - SSS - - - - -
- -4,42.... -4,42.... 2... - - - SSS - - - - -
- ;;0,;0.... ;;0,;0.... 2... - - - SSS - - - - -
- ;>,=..... ;>,=..... >... - - - SSS - - - - -
- ;>,2..... ;>,2..... 2... - - - SSS - - - - -
- 1,=4.... 1,=4.... 2... - - - SSS - - - - -
- :.,...... :.,...... 2... - - - SSS - - - - -
- ;4,;..... ;4,;..... 2... - - - SSS - - - - -
- 01,4..... 01,4..... 2... - - - SSS - - - - -
- 2,;2.... 2,;2.... -... - - - SSS - - - - -
- ;2,...... ;2,...... 2... - - - SSS - - - - -
- -.,...... -.,...... 2... - - - SSS - - - - -
;>... ;,2..... =,>..... 0... - =,>..... - 0... =,>..... - =,>..... - -
;>... ;,=..... 1,1..... 0... - 1,1..... - 0... 1,1..... - 1,1..... - -
;>... -,...... >,;..... 0... - >,;..... - 0... >,;..... - >,;..... - -
;>... =,>..... ;>,=..... >... - ;>,=..... - >... ;>,=..... - ;>,=..... - -
;>... ;,-2.... 0,1..... 1... - 0,1..... - 1... >,=..... =..... >,=..... - -
;>... 2,...... ;>,-..... 1... - ;>,-..... - 1... 4,1--.-- >,:22.21 4,1--.-- - -
;>... 0,...... 2,;..... 1... - 2,;..... - 1... 0,411.1: ;,;00.00 0,411.1: - -
- ;,0..,...... ;,2..,...... - - ;,2..,...... - SSS - ;,2..,...... - - -
>... -2,...... >2>,>..... 2... ;2,...... >2>,>..... ;2,...... 2... >>;,0=1.1: 0.,=;0.00 >>;,0=1.1: - -
;>... ;,>..... 0,-..... -... - 0,-..... - -... 0,-..... - 0,-..... - -
;>... 1,...... 2,;2.... -... - 2,;2.... - -... >,01..-> >,:=4.2= >,01..-> - -
;>... -.,...... ;>.,...... 2... - ;>.,...... - 2... ;;>,...... =,...... ;;>,...... - -
;>... 1.,...... >..,...... 2... - >..,...... - 2... ;=1,111.1: ;0,000.00 ;=1,111.1: - -
;>... :2,...... >2.,...... 2... - >2.,...... - 2... >00,000.00 ;1,111.1: >00,000.00 - -
;>... >-.,...... 4;2,...... 2... - 4;2,...... - 2... =2-,...... 1;,...... =2-,...... - -
;>... ;->,...... 2..,...... 2... - 2..,...... - 2... -11,111.1: 00,000.00 -11,111.1: - -
;>... ;0.,...... -..,...... 2... - -..,...... - 2... 0:0,000.00 >1,111.1: 0:0,000.00 - -
)epr ,T)
-onths
Transaction
Amount
Asset .istorical
%ost
%urrent
*ifetime
%urrent
Residual
+re/ious
)eemed %ost
+re/ious
Residual 0alue
+re/ious
*ifetime
%urrent Accum
)epr
%urrent
%arr!ing 0alue
Accum )epr:
%ost
Accum )epr:
Re/aluation
Accum )epr:
Re/ 6+,
3age -: of 24
Example 4+t!5 *td
Asset Transactions
Transaction
)ate
Transaction
T!pe
Asset
'umber
0H;H>.;0 !$M 33-....:
0H;H>.;0 !$M 33-....=
0H;H>.;0 !$M 33-....4
0H;H>.;0 !$M 33-...;.
0H;H>.;0 !$M 33-...;;
0H;H>.;0 !$M 33-...;>
0H;H>.;0 !$M 33-...;0
0H;H>.;0 !$M 33-...;-
0H;H>.;0 !$M 33-...;2
0H;H>.;0 !$M 3L-....;
0H;H>.;0 !$M 3L-....>
0H;H>.;0 !$M 3L-....0
0H;H>.;0 !$M 3L-....-
0H;H>.;0 !$M 3L-....2
0H;H>.;0 !$M 3L-....1
0H;H>.;0 !$M 3L-....:
0H;H>.;0 !$M 3L-....=
0H;H>.;0 !$M 3L-....4
0H;H>.;0 !$M 3L-...;.
2H0.H>.;0 @I" %M-....;
1H>.H>.;0 ,9L %M-....>
=H;2H>.;0 ,9L 33-...;1
;>H>.H>.;0 ,9L 3L-...;;
;H>.H>.;- ,9L 33-...;:
>H;>H>.;- @I" 33-...;;
)epr ,T)
-onths
Transaction
Amount
Asset .istorical
%ost
%urrent
*ifetime
%urrent
Residual
+re/ious
)eemed %ost
+re/ious
Residual 0alue
+re/ious
*ifetime
%urrent Accum
)epr
%urrent
%arr!ing 0alue
Accum )epr:
%ost
Accum )epr:
Re/aluation
Accum )epr:
Re/ 6+,
;>... :2,...... >1.,...... 2... - >1.,...... - 2... >->,111.1: ;:,000.00 >->,111.1: - -
;>... 4.,...... >42,...... 2... - >42,...... - 2... >:2,000.00 ;4,111.1: >:2,000.00 - -
;>... >0.,...... :2.,...... 2... - :2.,...... - 2... :..,...... 2.,...... :..,...... - -
;>... ;>.,...... ->>,>..... 2... - ->>,>..... - 2... 04-,.20.00 >=,;-1.1: 04-,.20.00 - -
;;... ;4.,...... 11.,-2.... 2... - 11.,-2.... - 2... 1;1,->.... --,.0.... 1;1,->.... - -
;>... ;..,-:.... 02-,1..... 2... - 02-,1..... - 2... 00.,41.... >0,1-.... 00.,41.... - -
;>... ;.,...... ;>,2..... 2... - ;>,2..... - 2... =,:2.... 0,:2.... =,:2.... - -
;>... 2.,...... :.,...... 2... - :.,...... - 2... ->,...... >=,...... ->,...... - -
;>... >.,...... ;2,...... 2... - ;2,...... - 2... 2,>2.... 4,:2.... 2,>2.... - -
;>... 2,...... ;2,...... 2... - ;2,...... - 2... ;-,...... ;,...... ;-,...... - -
;>... 0,...... ;,2..... 2... - ;,2..... - 2... ;,-..... ;..... ;,-..... - -
;>... ;-,2..... ->,>..... 2... - ->,>..... - 2... 04,0=1.1: >,=;0.00 04,0=1.1: - -
;>... ;.,-22... 01,4..... 2... - 01,4..... - 2... 0-,--.... >,-1.... 0-,--.... - -
;>... ;2,...... -4,42.... 2... - -4,42.... - 2... -1,1>.... 0,00.... -1,1>.... - -
;>... 0>,2..... ;;0,;0.... 2... - ;;0,;0.... - 2... ;.2,2==... :,2->... ;.2,2==... - -
;>... :,...... 1,=4.... 2... - 1,=4.... - 2... -,:.=.;: >,;=;.=0 -,:.=.;: - -
;>... ;-,0>2... ;4,;..... 2... - ;4,;..... - 2... =,4;0.00 ;.,;=1.1: =,4;0.00 - -
;>... >4,2>.... 01,4..... 2... - 01,4..... - 2... ;2,0:2... >;,2>2... ;2,0:2... - -
;>... -.,...... -.,...... 2... - -.,...... - 2... ;>,111.1: >:,000.00 ;>,111.1: - -
- - >2>,>..... - - -2,...... ;2,...... 2... ;,...... --,...... >>>,0=1.1: - -
4... >==,2..... >==,2..... 2... >>,...... - - SSS - - - - -
:... 0,->.... 0,->.... 2... - - - SSS - - - - -
0... ;=,444... ;=,444... 2... - - - SSS - - - - -
>... 12,...... 12,...... 2... 2,...... - - SSS - - - - -
- - 11.,-2.... - - ;4.,...... - 2... 0-,=00.00 ;22,;11.1: 12;,>20.00 - -
3age -= of 24
Example 4+t!5 *td
Asset Transactions
:H>.H>..= ,9L 9F-....;
:H>.H>..= ,9L 9F-....>
:H>.H>..= ,9L 9F-....0
:H>.H>..= ,9L -....;
:H>.H>..= ,9L -....>
:H>.H>..= ,9L -....0
:H>.H>..= ,9L K<-....;
:H>.H>..= ,9L %M-....;
:H>.H>..= ,9L #$-....;
:H>.H>..= ,9L 33-....;
:H>.H>..= ,9L 33-....>
:H>.H>..= ,9L 33-....0
:H>.H>..= ,9L 33-....-
:H>.H>..= ,9L 33-....2
:H>.H>..= ,9L 33-....1
:H>.H>..= ,9L 33-....:
:H>.H>..= ,9L 33-....=
:H>.H>..= ,9L 33-....4
:H>.H>..= ,9L 33-...;.
:H>.H>..= ,9L 33-...;;
:H>.H>..= ,9L 33-...;>
:H>.H>..= ,9L 3L-....;
:H>.H>..= ,9L 3L-....>
:H>.H>..= ,9L 3L-....0
:H>.H>..= ,9L 3L-....-
:H>.H>..= ,9L 3L-....2
:H>.H>..= ,9L 3L-....1
=H>H>..= ,9L 9"-....;
4H;.H>..4 ,9L 33-...;0
;.H;>H>..4 ,9L 3L-....:
0H;:H>.;. ,9L 33-...;-
;;H>0H>.;. ,9L 3L-....=
>H>.H>.;; ,9L 3L-....4
2H0.H>.;; ,9L #$-....>
1H;>H>.;; ,9L 33-...;2
=H;2H>.;; ,9L 3L-...;.
0H;H>.;0 !$M 9F-....;
0H;H>.;0 !$M 9F-....>
0H;H>.;0 !$M 9F-....0
0H;H>.;0 !$M 9"-....;
0H;H>.;0 !$M -....;
0H;H>.;0 !$M -....>
0H;H>.;0 !$M -....0
0H;H>.;0 !$M K<-....;
0H;H>.;0 !$M %M-....;
0H;H>.;0 !$M #$-....;
0H;H>.;0 !$M #$-....>
0H;H>.;0 !$M 33-....;
0H;H>.;0 !$M 33-....>
0H;H>.;0 !$M 33-....0
0H;H>.;0 !$M 33-....-
0H;H>.;0 !$M 33-....2
0H;H>.;0 !$M 33-....1
Transaction
)ate
Transaction
T!pe
Asset
'umber
#AA,@,A.>/ #A,,,>4.,/ #/,4#?.,@
- - - - - - - - - - =,>..... - -
- - - - - - - - - - 1,1..... - -
- - - - - - - - - - >,;..... - -
- - - - - - - - - - >,=..... - -
- - - - - - - - - - 4,1--.-- - -
- - - - - - - - - - 0,411.1: - -
- - - - - - - - - - - - -
- - - - - - - - - - >>;,0=1.1: - -
- - - - - - - - - - 0,-..... - -
- - - - - - - - - - ;;>,...... - -
- - - - - - - - - - ;=1,111.1: - -
- - - - - - - - - - >00,000.00 - -
- - - - - - - - - - =2-,...... - -
- - - - - - - - - - -11,111.1: - -
- - - - - - - - - - 0:0,000.00 - -
- - - - - - - - - - >->,111.1: - -
- - - - - - - - - - >:2,000.00 - -
- - - - - - - - - - :..,...... - -
- - - - - - - - - - 04-,.20.00 - -
- - - - - - - - - - 1;1,->.... - -
- - - - - - - - - - 00.,41.... - -
- - - - - - - - - - ;-,...... - -
- - - - - - - - - - ;,-..... - -
- - - - - - - - - - 04,0=1.1: - -
- - - - - - - - - - 0-,--.... - -
- - - - - - - - - - -1,1>.... - -
- - - - - - - - - - ;.2,2==... - -
- - - - - - - - - - ;>,=..... - -
- - - - - - - - - - =,:2.... - -
- - - - - - - - - - -,:.=.;: - -
- - - - - - - - - - ->,...... - -
- - - - - - - - - - =,4;0.00 - -
- - - - - - - - - - ;2,0:2... - -
- - - - - - - - - - >,01..-> - -
- - - - - - - - - - 2,>2.... - -
- - - - - - - - - - ;>,111.1: - -
- ;,2..... ;,2..... - - - 2..... 2..... - =,:..... - =,>..... -;.1:
- ;,=..... ;,=..... - - - 1..... 1..... - :,>..... - 1,1..... 2....
- -,...... -,...... - - - ;,000.00 :..... - >,=..... - >,;..... ;;;.;;
- =,>..... =,>..... - - - -,;..... -,;..... - ;1,4..... - ;>,=..... 0-;.1:
- 12.... 12.... - - - >-;.1: >-;.1: >-;.1: 0,.-;.1: - >,=..... >..;-
- >,>--.-- >,>--.-- - - - =00.00 =00.00 =00.00 ;.,-::.:= - 4,1--.-- 14.--
- ;,=11.1: ;,=11.1: - - - 2..... 2..... 2..... -,-11.1: - 0,411.1: -;.1:
- - - - >..,...... - - - - - - - -
- ;-,;=1.1: ;-,;=1.1: - - - ;,...... ;,...... ;,...... >>>,0=1.1: - >>;,0=1.1: -
- ;,>..... ;,>..... - - - 0..... 0..... - 0,:..... - 0,-..... >2...
- 0,>;..-> 0,>;..-> - - - ;,2..... ;,>=:.2. ;,>=:.2. 0,1-:.4> - >,01..-> ;>2...
- 0>,...... 0>,...... - - - =,...... =,...... =,...... ;>.,...... - ;;>,...... 111.1:
- -1,111.1: -1,111.1: - - - ;>,...... ;>,...... ;>,...... ;4=,111.1: - ;=1,111.1: ;,......
- 2=,000.00 2=,000.00 - - - ;2,...... ;2,...... ;2,...... >-=,000.00 - >00,000.00 ;,>2....
- ;:4,...... ;:4,...... - - - -=,...... -=,...... -=,...... 4.>,...... - =2-,...... -,......
- ;.=,111.1: ;.=,111.1: - - - >=,-..... >=,-..... >=,-..... -42,.11.1: - -11,111.1: >,011.1:
- ;.0,000.00 ;.0,000.00 - - - >1,...... >1,...... >1,...... 044,000.00 - 0:0,000.00 >,;11.1:
+re/ious
Re/aluation
Re/aluation
Surplus
%urrent
Re/aluation
+re/ious
(mpairment
(mpairment
0alue
+rofit 3 4*oss5
on )isposal
,T) Total
)epreciation
,T) Total )epr
at %ost
,T) %ost
)epreciation
Accum )epr at
+, %ost al
Accum )epr at
%ost +,
)epr: %ost b!
Transaction
-T) Total
)epreciation
3age -4 of 24
Example 4+t!5 *td
Asset Transactions
Transaction
)ate
Transaction
T!pe
Asset
'umber
0H;H>.;0 !$M 33-....:
0H;H>.;0 !$M 33-....=
0H;H>.;0 !$M 33-....4
0H;H>.;0 !$M 33-...;.
0H;H>.;0 !$M 33-...;;
0H;H>.;0 !$M 33-...;>
0H;H>.;0 !$M 33-...;0
0H;H>.;0 !$M 33-...;-
0H;H>.;0 !$M 33-...;2
0H;H>.;0 !$M 3L-....;
0H;H>.;0 !$M 3L-....>
0H;H>.;0 !$M 3L-....0
0H;H>.;0 !$M 3L-....-
0H;H>.;0 !$M 3L-....2
0H;H>.;0 !$M 3L-....1
0H;H>.;0 !$M 3L-....:
0H;H>.;0 !$M 3L-....=
0H;H>.;0 !$M 3L-....4
0H;H>.;0 !$M 3L-...;.
2H0.H>.;0 @I" %M-....;
1H>.H>.;0 ,9L %M-....>
=H;2H>.;0 ,9L 33-...;1
;>H>.H>.;0 ,9L 3L-...;;
;H>.H>.;- ,9L 33-...;:
>H;>H>.;- @I" 33-...;;
#AA,@,A.>/ #A,,,>4.,/ #/,4#?.,@
+re/ious
Re/aluation
Re/aluation
Surplus
%urrent
Re/aluation
+re/ious
(mpairment
(mpairment
0alue
+rofit 3 4*oss5
on )isposal
,T) Total
)epreciation
,T) Total )epr
at %ost
,T) %ost
)epreciation
Accum )epr at
+, %ost al
Accum )epr at
%ost +,
)epr: %ost b!
Transaction
-T) Total
)epreciation
- 2:,111.1: 2:,111.1: - - - ;2,...... ;2,...... ;2,...... >2:,111.1: - >->,111.1: ;,>2....
- :.,000.00 :.,000.00 - - - ;=,...... ;=,...... ;=,...... >40,000.00 - >:2,000.00 ;,2.....
- ;=.,...... ;=.,...... - - - -1,...... -1,...... -1,...... :-1,...... - :..,...... 0,=00.00
- 4;,=20.00 4;,=20.00 - - - >-,...... >-,...... >-,...... -;=,.20.00 - 04-,.20.00 >,......
- ;-2,4:.... ;-2,4:.... - - - 0-,=00.00 0-,=00.00 0-,=00.00 12;,>20.00 - 1;1,->.... -
- :1,=0.... :1,=0.... - - - >.,.4-... >.,.4-... >.,.4-... 02;,.2-... - 00.,41.... ;,1:-.2.
- 1,>2.... 1,>2.... - - - >,...... >,...... >,...... ;.,:2.... - =,:2.... ;11.1:
- >>,...... >>,...... - - - ;.,...... ;.,...... ;.,...... 2>,...... - ->,...... =00.00
- ;.,>2.... ;.,>2.... - - - -,...... 0,...... 0,...... =,>2.... - 2,>2.... 000.00
- -,...... -,...... - - - ;,...... ;,...... ;,...... ;2,...... - ;-,...... =0.00
- >,4..... >,4..... - - - 1..... 0..... ;..... ;,:..... - ;,-..... 2....
- ;;,1=1.1: ;;,1=1.1: - - - >,4..... >,4..... >,=;0.00 ->,>=1.1: - 04,0=1.1: >-;.1:
- :,442... :,442... - - - >,.4;... >,.4;... >,.4;... 01,20;... - 0-,--.... ;:-.>2
- ;;,1:.... ;;,1:.... - - - 0,...... 0,...... 0,...... -4,1>.... - -1,1>.... >2....
- >-,42=... >-,42=... - - - 1,2..... 1,2..... 1,2..... ;;>,.==... - ;.2,2==... 2-;.1:
- -,=;=.;: -,=;=.;: - - - ;,-..... ;,0:=... ;,0:=... 1,.=1.;: - -,:.=.;: ;;1.1:
- -,;0=.00 -,;0=.00 - - - >,=12... >,=12... >,=12... ;;,::=.00 - =,4;0.00 >0=.:2
- :,442... :,442... - - - 2,4.-... 2,4.-... 2,4.-... >;,>:4... - ;2,0:2... -4>...
- ;>,111.1: ;>,111.1: - - - =,...... =,...... =,...... >.,111.1: - ;>,111.1: 111.1:
;-,;=1.1: B;-,;=1.1:D - - - ;;,;=1.1: - - - - - ;,...... -
- - - - - - 04,4:2... 04,4:2... 04,4:2... 04,4:2... - - -,--;.1:
- - - - - - 044... 044... 044... 044... - - 2:...
- - - - - - 4-4.42 4-4.42 4-4.42 4-4.42 - - 0;1.12
- - - - - - >,...... >,...... >,...... >,...... - - ;,......
;-2,4:.... B;-2,4:....D - - - ;-.,=.0.00 - - - - - 0-,=00.00 -
3age 2. of 24
Example 4+t!5 *td
Asset Transactions
:H>.H>..= ,9L 9F-....;
:H>.H>..= ,9L 9F-....>
:H>.H>..= ,9L 9F-....0
:H>.H>..= ,9L -....;
:H>.H>..= ,9L -....>
:H>.H>..= ,9L -....0
:H>.H>..= ,9L K<-....;
:H>.H>..= ,9L %M-....;
:H>.H>..= ,9L #$-....;
:H>.H>..= ,9L 33-....;
:H>.H>..= ,9L 33-....>
:H>.H>..= ,9L 33-....0
:H>.H>..= ,9L 33-....-
:H>.H>..= ,9L 33-....2
:H>.H>..= ,9L 33-....1
:H>.H>..= ,9L 33-....:
:H>.H>..= ,9L 33-....=
:H>.H>..= ,9L 33-....4
:H>.H>..= ,9L 33-...;.
:H>.H>..= ,9L 33-...;;
:H>.H>..= ,9L 33-...;>
:H>.H>..= ,9L 3L-....;
:H>.H>..= ,9L 3L-....>
:H>.H>..= ,9L 3L-....0
:H>.H>..= ,9L 3L-....-
:H>.H>..= ,9L 3L-....2
:H>.H>..= ,9L 3L-....1
=H>H>..= ,9L 9"-....;
4H;.H>..4 ,9L 33-...;0
;.H;>H>..4 ,9L 3L-....:
0H;:H>.;. ,9L 33-...;-
;;H>0H>.;. ,9L 3L-....=
>H>.H>.;; ,9L 3L-....4
2H0.H>.;; ,9L #$-....>
1H;>H>.;; ,9L 33-...;2
=H;2H>.;; ,9L 3L-...;.
0H;H>.;0 !$M 9F-....;
0H;H>.;0 !$M 9F-....>
0H;H>.;0 !$M 9F-....0
0H;H>.;0 !$M 9"-....;
0H;H>.;0 !$M -....;
0H;H>.;0 !$M -....>
0H;H>.;0 !$M -....0
0H;H>.;0 !$M K<-....;
0H;H>.;0 !$M %M-....;
0H;H>.;0 !$M #$-....;
0H;H>.;0 !$M #$-....>
0H;H>.;0 !$M 33-....;
0H;H>.;0 !$M 33-....>
0H;H>.;0 !$M 33-....0
0H;H>.;0 !$M 33-....-
0H;H>.;0 !$M 33-....2
0H;H>.;0 !$M 33-....1
Transaction
)ate
Transaction
T!pe
Asset
'umber
#,,?/@.,A
- >>:.:= - -
- ;=0.00 - -
- 2=.00 - -
- 2.... - -
- ;:>.>> - -
- :..=0 - -
- - - -
- 0,420.00 - -
- :..=0 - -
- >,...... - -
- 0,000.00 - -
- -,;11.1: - -
- ;2,>2.... - -
- =,000.00 - -
- 1,111.1: - -
- -,000.00 - -
- -,4;1.1: - -
- ;>,2..... - -
- :,.01.1: - -
- ;;,..:.2. - -
- 2,4;.... - -
- >2.... - -
- >2... - -
- :.0.00 - -
- 1;2... - -
- =0>.2. - -
- ;,==2.2. - -
- 200.00 - -
- >.=.00 - -
- ;;-.=0 - -
- ;,;11.1: - -
- 0;=.00 - -
- 1;2... - -
- ;.:.>4 - -
- >2.... - -
- 111.1: - -
-2=.00 -;.1: - =,>.....
22.... 2.... - 1,1.....
;,>>>.>> 2=.00 - >,;.....
0,:2=.00 0-;.1: - ;>,=.....
>>;.20 >..;- >..;- 0,.>;.20
:10.=4 14.-- 14.-- ;.,-.=.00
-2=.00 -;.1: -;.1: -,->2...
- - - -
- 2..... - -
>:2... >2... - 0,-.....
;,0:2... ;.:.>4 ;.:.>4 0,2-..10
:,000.00 111.1: 111.1: ;;4,000.00
;;,...... ;,...... ;,...... ;4:,111.1:
;0,:2.... ;,>2.... ;,>2.... >-:,.=0.00
--,...... -,...... -,...... =4=,......
>1,.00.00 >,011.1: >,011.1: -4>,:.....
>0,=00.00 >,;11.1: >,;11.1: 04:,;11.1:
Accum )epr
Total at +-
-T) Total )epr
at %ost
-T) %ost
)epreciation
Accum )epr
%ost at +-
3age 2; of 24
Example 4+t!5 *td
Asset Transactions
Transaction
)ate
Transaction
T!pe
Asset
'umber
0H;H>.;0 !$M 33-....:
0H;H>.;0 !$M 33-....=
0H;H>.;0 !$M 33-....4
0H;H>.;0 !$M 33-...;.
0H;H>.;0 !$M 33-...;;
0H;H>.;0 !$M 33-...;>
0H;H>.;0 !$M 33-...;0
0H;H>.;0 !$M 33-...;-
0H;H>.;0 !$M 33-...;2
0H;H>.;0 !$M 3L-....;
0H;H>.;0 !$M 3L-....>
0H;H>.;0 !$M 3L-....0
0H;H>.;0 !$M 3L-....-
0H;H>.;0 !$M 3L-....2
0H;H>.;0 !$M 3L-....1
0H;H>.;0 !$M 3L-....:
0H;H>.;0 !$M 3L-....=
0H;H>.;0 !$M 3L-....4
0H;H>.;0 !$M 3L-...;.
2H0.H>.;0 @I" %M-....;
1H>.H>.;0 ,9L %M-....>
=H;2H>.;0 ,9L 33-...;1
;>H>.H>.;0 ,9L 3L-...;;
;H>.H>.;- ,9L 33-...;:
>H;>H>.;- @I" 33-...;;
#,,?/@.,A
Accum )epr
Total at +-
-T) Total )epr
at %ost
-T) %ost
)epreciation
Accum )epr
%ost at +-
;0,:2.... ;,>2.... ;,>2.... >21,-;1.1:
;1,2..... ;,2..... ;,2..... >4;,=00.00
->,;11.1: 0,=00.00 0,=00.00 :->,;11.1:
>>,...... >,...... >,...... -;1,.20.00
0-,=00.00 0,;11.1: - 12;,>20.00
;=,-;4.2. ;,1:-.2. ;,1:-.2. 0-4,0:4.2.
;,=00.00 ;11.1: ;11.1: ;.,2=0.00
4,;11.1: =00.00 =00.00 2;,;11.1:
0,111.1: >2.... >2.... =,......
4;1.1: =0.00 =0.00 ;-,4;1.1:
22.... >2... - ;,2.....
>,12=.00 >-;.1: ;22... ->,.-2...
;,4;1.:2 ;:-.>2 ;:-.>2 01,021.:2
>,:2.... >2.... >2.... -4,0:....
2,42=.00 2-;.1: 2-;.1: ;;;,2-1.00
;,>=0.00 ;;-.=0 ;;-.=0 2,4:;.00
>,1>1.>2 >0=.:2 >0=.:2 ;;,204.2=
2,-;>... -4>... -4>... >.,:=:...
:,000.00 111.1: 111.1: >.,......
- 2..... - -
02,200.00 -,--;.1: -,--;.1: 02,200.00
0->... 2:... 2:... 0->...
100.0. 0;1.12 0;1.12 100.0.
;,...... ;,...... ;,...... ;,......
- 0,;11.1: - -
3age 2> of 24
Example 4+t!5 *td
Asset Category )ummary
-rom , 8arch /$,# to /@ -ebruary /$,= ?,#A?,@?$ #?4,A,A 2=,$?>,A4$3 2/#4,$$$3 2/$$,$$$3 #,/>,,@#A 4,#A?,?@A #A,,,>4 @,>44 #AA,@/$ 24,#A?,?@A3 2#4,@##3 #>#,A@> /,@A?,@4#
R www.excel-s(ills.com Assets at %ost Accumulated )epreciation
%ategor! )escription Additions Re/aluations )isposals (mpairment Re/aluations )isposals
K<7.; Kand P <uildings ;,2..,... - - - B>..,...D ;,0..,... - - - - - - - ;,0..,...
33%.; %ain 3roduction 3lant 2,>>-,:2. 1=,->. B0,12>,>=.D B;4.,...D - ;,-2.,=4. -,=-;,-00 0;>,:>1 ;,... 0;0,:>1 B-,=-;,-00D B0-,=00D >:=,=40 ;,;:;,44:
33".> "econdary 3lant - - - - - - - - - - - - - -
$L3.; 3rimary $quipment 01;,2:. ;=,444 B;4.,>:.D - - ;4.,>44 >=0,.4= 0-,1.; 1.4 02,>;. B>=0,.4=D - 02,>;. ;22,.=4
$L".; "econdary $quipment - - - - - - - - - - - - - -
"%,.; "mall ,ssets - - - - - - - - - - - - - -
9F).; 9omputer Fardware ;1,4.. - B4,1..D - - :,0.. ;1,4.. - >,-00 >,-00 B;1,4..D - >,-00 -,=1:
9").; 9omputer "oftware ;>,=.. - B-,1..D - - =,>.. ;>,=.. - -,;.. -,;.. B;>,=..D - -,;.. -,;..
#$.; #ffice $quipment =,22. - B;,02.D - - :,>.. 2,:1. ;,>== 2;0 ;,=.. B2,:1.D - ;,=.. 2,-..
Q.; urniture P ixtures >;,;.. - B;;,12.D - - 4,-2. ;1,-;; ;,2:2 - ;,2:2 B;1,-;;D - ;,2:2 :,=:2
%MF.; %otor Mehicles >2>,>.. >==,2.. B>.:,>..D B-2,...D - >==,2.. >>;,0=: -.,4:2 - -.,4:2 B>>;,0=:D B;,...D 04,4:2 >-=,2>2
%losing
%arr!ing 0alue
Opening
alance
%losing
alance
Opening
alance
)epreciation "
%ost
)epreciation "
Re/aluation
)epreciation "
Total
%losing
alance
On this sheet:
This sheet contains a fixed assets summar! #hich is based on the fixed asset categories that
are created on the Set"up sheet$ 'o user input is required on this sheet and <= fixed asset
categories are accommodated$ Additional fixed asset categories can be added b! simpl!
cop!ing the formulas in the last ro# into the required number of additional ro#s$ Each asset
categor! is linked to a single asset class on the Set"up sheet " the asset categories are
therefore sub classes of the main asset classes #hich can be used for financial statement
reporting purposes$
On this sheet:
This sheet contains a fixed assets summar! #hich is based on the fixed asset categories that
are created on the Set"up sheet$ 'o user input is required on this sheet and <= fixed asset
categories are accommodated$ Additional fixed asset categories can be added b! simpl!
cop!ing the formulas in the last ro# into the required number of additional ro#s$ Each asset
categor! is linked to a single asset class on the Set"up sheet " the asset categories are
therefore sub classes of the main asset classes #hich can be used for financial statement
reporting purposes$
3age 20 of 24
Example 4+t!5 *td
Asset Category )ummary
-rom , 8arch /$,# to /@ -ebruary /$,=
%ategor! )escription
K<7.; Kand P <uildings
33%.; %ain 3roduction 3lant
33".> "econdary 3lant
$L3.; 3rimary $quipment
$L".; "econdary $quipment
"%,.; "mall ,ssets
9F).; 9omputer Fardware
9").; 9omputer "oftware
#$.; #ffice $quipment
Q.; urniture P ixtures
%MF.; %otor Mehicles
. ,,,>$,>@# 2@,>443 ,,,4/,$/@ 2/$$,$$$3 ,4,,AA$ #,,?/@ @$A #/,4#?
Re/aluation Reser/e %urrent -onth )epreciation
- - - - B>..,...D - - - -
- ;,.-0,;=0 B;,...D ;,.->,;=0 - ;-.,=.0 >-,.;2 =0 >-,.4=
- - - - - - - - -
- 4>,=>= B1.4D 4>,>;4 - - 0,.00 ;04 0,;:>
- - - - - - - - -
- - - - - - - - -
- :,0.. B>,-00D -,=1: - - - >.0 >.0
- =,>.. B-,;..D -,;.. - - - 0-> 0->
- -,-;. B2;0D 0,=4= - - ;.: -0 ;2.
- -,:1; - -,:1; - - ;0; - ;0;
- - - - - ;;,;=: -,--> - -,-->
(mpairment
2rite"Offs
+rofit 3 4*oss5
on )isposal
Opening
alance
Re/aluation
Surplus
)epreciation "
Re/aluation
%losing
alance
3age 2- of 24
Example 4+t!5 *td
Asset Class )ummary
-rom , 8arch /$,# to /@ -ebruary /$,= ?,#A?,@?$ #?4,A,A 2=,$?>,A4$3 2/#4,$$$3 2/$$,$$$3 #,/>,,@#A 4,#A?,?@A #A,,,>4 @,>44 #AA,@/$ 24,#A?,?@A3 2#4,@##3 #>#,A@> /,@A?,@4#
J www.e"cel.s6ills.com Assets at %ost Accumulated )epreciation
%lass )escription Additions Re/aluations )isposals (mpairment Re/aluations )isposals
K< Kand P <uildings ;,2..,... - - - B>..,...D ;,0..,... - - - - - - - ;,0..,...
3% 3lant P $quipment 2,2=1,0>. =:,-;4 B0,=->,22.D B;4.,...D - ;,1-;,;=4 2,;>-,20; 0-:,0>= ;,1.4 0-=,401 B2,;>-,20;D B0-,=00D 0;-,;.0 ;,0>:,.=1
9$ 9omputer $quipment >4,:.. - B;-,>..D - - ;2,2.. >4,:.. - 1,200 1,200 B>4,:..D - 1,200 =,41:
#$ #ffice $quipment =,22. - B;,02.D - - :,>.. 2,:1. ;,>== 2;0 ;,=.. B2,:1.D - ;,=.. 2,-..
urniture P ixtures >;,;.. - B;;,12.D - - 4,-2. ;1,-;; ;,2:2 - ;,2:2 B;1,-;;D - ;,2:2 :,=:2
%M %otor Mehicles >2>,>.. >==,2.. B>.:,>..D B-2,...D - >==,2.. >>;,0=: -.,4:2 - -.,4:2 B>>;,0=:D B;,...D 04,4:2 >-=,2>2
%losing
%arr!ing 0alue
Opening
alance
%losing
alance
Opening
alance
)epreciation "
%ost
)epreciation "
Re/aluation
)epreciation "
Total
%losing
alance
On this sheet:
This sheet contains a fixed assets summar! #hich is based on the asset classes that
are created on the Set"up sheet$ 'o user input is required on this sheet and a
maximum of <= asset classes are accommodated$ Each fixed asset categor! on the
%ategories sheet is linked to a single fixed asset class #hich can be used for financial
statement reporting purposes$
On this sheet:
This sheet contains a fixed assets summar! #hich is based on the asset classes that
are created on the Set"up sheet$ 'o user input is required on this sheet and a
maximum of <= asset classes are accommodated$ Each fixed asset categor! on the
%ategories sheet is linked to a single fixed asset class #hich can be used for financial
statement reporting purposes$
3age 22 of 24
Example 4+t!5 *td
Asset Class )ummary
J www.e"cel.s6ills.com
%lass )escription
K< Kand P <uildings
3% 3lant P $quipment
9$ 9omputer $quipment
#$ #ffice $quipment
urniture P ixtures
%M %otor Mehicles
. ,,,>$,>@# 2@,>443 ,,,4/,$/@ 2/$$,$$$3 ,4,,AA$ #,,?/@ @$A #/,4#?
Re/aluation Reser/e %urrent -onth )epreciation
- - - - B>..,...D - - - -
- ;,;01,.;; B;,1.4D ;,;0-,-.0 - ;-.,=.0 >:,.-= >>> >:,>:.
- ;2,2.. B1,200D =,41: - - - 2-- 2--
- -,-;. B2;0D 0,=4= - - ;.: -0 ;2.
- -,:1; - -,:1; - - ;0; - ;0;
- - - - - ;;,;=: -,--> - -,-->
(mpairment
2rite"Offs
+rofit 3 4*oss5
on )isposal
Opening
alance
Re/aluation
Surplus
)epreciation "
Re/aluation
%losing
alance
3age 21 of 24
Example 4+t!5 *td
Eournal )ummary +eriod &T@
-rom , 8arch /$,# to /@ -ebruary /$,= #A,,,>4.,/ 2#A,,,>4.,/3 @,>4=.4$ 2@,>4=.4$3 #?4,A,A.$$ 2#?4,A,A.$$3
R www.excel-s(ills.com )epreciation on .istorical %ost )epreciation on Re/aluations Additions
%ategor! )escription Account Amount Account Amount Account Amount Account Amount Account Amount Account Amount
K<7.; Kand P <uildings I"--.; - <"-;2; - <"-=.; - <"-;2; - <"-;.; - <,8? -
33%.; %ain 3roduction 3lant I"--.> 0;>,:>1.00 <"-;2> B0;>,:>1.00D <"-=.; ;,...... <"-;2> B;,......D <"-;.> 1=,->.... <,8? B1=,->....D
33".> "econdary 3lant I"--.0 - <"-;20 - <"-=.; - <"-;20 - <"-;.0 - <,8? -
$L3.; 3rimary $quipment I"--.- 0-,1.;.>= <"-;2- B0-,1.;.>=D <"-=.; 1.=.1: <"-;2- B1.=.1:D <"-;.- ;=,444... <,8? B;=,444...D
$L".; "econdary $quipment I"--.2 - <"-;22 - <"-=.; - <"-;22 - <"-;.2 - <,8? -
"%,.; "mall ,ssets I"--.1 - <"-;21 - <"-=.; - <"-;21 - <"-;.1 - <,8? -
9F).; 9omputer Fardware I"--;; - <"-;1; - <"-=.; >,-00.00 <"-;1; B>,-00.00D <"-;;; - <,8? -
9").; 9omputer "oftware I"--;> - <"-;1> - <"-=.; -,;..... <"-;1> B-,;.....D <"-;;> - <,8? -
#$.; #ffice $quipment I"-->; ;,>=:.2. <"-;:; B;,>=:.2.D <"-=.; 2;>.2. <"-;:; B2;>.2.D <"-;>; - <,8? -
Q.; urniture P ixtures I"--0; ;,2:2... <"-;=; B;,2:2...D <"-=.; - <"-;=; - <"-;0; - <,8? -
%MF.; %otor Mehicles I"---> -.,4:2... <"-;4> B-.,4:2...D <"-=.; - <"-;4> - <"-;-> >==,2..... <,8? B>==,2.....D
On this sheet:
This sheet contains an automated >ournal report for all fixed asset transactions$ The
>ournal report can be compiled on a monthl! or !ear"to"date basis and is based on the
account numbers that are specified in the asset categor! set"up on the Set"up sheet$
The >ournal report accommodates <= asset categories but additional categories can be
added b! simpl! cop!ing the formulas in the last ro# into the required number of
additional ro#s$
On this sheet:
This sheet contains an automated >ournal report for all fixed asset transactions$ The
>ournal report can be compiled on a monthl! or !ear"to"date basis and is based on the
account numbers that are specified in the asset categor! set"up on the Set"up sheet$
The >ournal report accommodates <= asset categories but additional categories can be
added b! simpl! cop!ing the formulas in the last ro# into the required number of
additional ro#s$
3age 2: of 24
Example 4+t!5 *td
Eournal )ummary
"%,.; "mall ,ssets
2=,$?>,A4$.$$3 =,$?>,A4$.$$ 24,#A?,?@A.#>3 4,#A?,?@A.#> /$$,$$$.$$ 2/$$,$$$.$$3
Re/aluations " %ost Re/aluations " Accumulated )epreciation %ost " (mpairment
Account Amount Account Amount Account Amount Account Amount Account Amount Account Amount
<"-;.; - <"-=.; - <"-=.; - <"-;2; - I"--2: >..,...... <"-;.; B>..,......D
<"-;.> B0,12>,>=....D <"-=.; 0,12>,>=.... <"-=.; B-,=-;,-00.00D <"-;2> -,=-;,-00.00 I"--2: - <"-;.> -
<"-;.0 - <"-=.; - <"-=.; - <"-;20 - I"--2: - <"-;.0 -
<"-;.- B;4.,>:....D <"-=.; ;4.,>:.... <"-=.; B>=0,.4:.=0D <"-;2- >=0,.4:.=0 I"--2: - <"-;.- -
<"-;.2 - <"-=.; - <"-=.; - <"-;22 - I"--2: - <"-;.2 -
<"-;.1 - <"-=.; - <"-=.; - <"-;21 - I"--2: - <"-;.1 -
<"-;;; B4,1.....D <"-=.; 4,1..... <"-=.; B;1,4.....D <"-;1; ;1,4..... I"--2: - <"-;;; -
<"-;;> B-,1.....D <"-=.; -,1..... <"-=.; B;>,=.....D <"-;1> ;>,=..... I"--2: - <"-;;> -
<"-;>; B;,02....D <"-=.; ;,02.... <"-=.; B2,:1..->D <"-;:; 2,:1..-> I"--2: - <"-;>; -
<"-;0; B;;,12....D <"-=.; ;;,12.... <"-=.; B;1,-;;.;;D <"-;=; ;1,-;;.;; I"--2: - <"-;0; -
<"-;-> B>.:,>.....D <"-=.; >.:,>..... <"-=.; B>>;,0=1.1:D <"-;4> >>;,0=1.1: I"--2: - <"-;-> -
3age 2= of 24
Example 4+t!5 *td
Eournal )ummary
"%,.; "mall ,ssets
,A,,$$$.$$ 2,A,,$$$.$$3 /#4,$$$.$$ 2/#4,$$$.$$3 #4,@##.## 2#4,@##.##3
)isposals " +roceeds )isposals " %ost )isposals " Accumulated )epreciation
Account Amount Account Amount Account Amount Account Amount Account Amount Account Amount
<,8? - I"--.= - I"--.= - <"-;.; - <"-;2; - I"--.= -
<,8? ;2.,...... I"--.= B;2.,......D I"--.= ;4.,...... <"-;.> B;4.,......D <"-;2> 0-,=00.00 I"--.= B0-,=00.00D
<,8? - I"--.= - I"--.= - <"-;.0 - <"-;20 - I"--.= -
<,8? - I"--.= - I"--.= - <"-;.- - <"-;2- - I"--.= -
<,8? - I"--.= - I"--.= - <"-;.2 - <"-;22 - I"--.= -
<,8? - I"--.= - I"--.= - <"-;.1 - <"-;21 - I"--.= -
<,8? - I"--.= - I"--.= - <"-;;; - <"-;1; - I"--.= -
<,8? - I"--.= - I"--.= - <"-;;> - <"-;1> - I"--.= -
<,8? - I"--.= - I"--.= - <"-;>; - <"-;:; - I"--.= -
<,8? - I"--.= - I"--.= - <"-;0; - <"-;=; - I"--.= -
<,8? -;,...... I"--.= B-;,......D I"--.= -2,...... <"-;-> B-2,......D <"-;4> ;,...... I"--.= B;,......D
3age 24 of 24
Example 4+t!5 *td
Eournal )ummary
"%,.; "mall ,ssets
,>$,,4>.>? 2,>$,,4>.>?3 2?@,?$?.@/3 ?@,?$?.@/
)isposals " Release Re/aluation Reser/e )eferred Taxation
Account Amount Account Amount Account Amount Account Amount
<"-=.; - I"--.= - <"-:2. - I"-1;. -
<"-=.; ;-2,4:.... I"--.= B;-2,4:....D <"-:2. B=.,-;4.1-D I"-1;. =.,-;4.1-
<"-=.; - I"--.= - <"-:2. - I"-1;. -
<"-=.; - I"--.= - <"-:2. ;,;1=.;1 I"-1;. B;,;1=.;1D
<"-=.; - I"--.= - <"-:2. - I"-1;. -
<"-=.; - I"--.= - <"-:2. - I"-1;. -
<"-=.; - I"--.= - <"-:2. - I"-1;. -
<"-=.; - I"--.= - <"-:2. - I"-1;. -
<"-=.; - I"--.= - <"-:2. - I"-1;. -
<"-=.; - I"--.= - <"-:2. 2-0.11 I"-1;. B2-0.11D
<"-=.; ;-,;=1.1: I"--.= B;-,;=1.1:D <"-:2. - I"-1;. -

Fixed Asset Register Sample

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Fixed Asset Register Sample

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