160.20 RCG Property and Equipment v2

kpmg
Manabat Sanagustin & Co.

Certified Public Accountants
Client:
RCG Information Technology (Philippines), Inc.
Prepared by:
MBMiranda
Date:
February 2014
7.
Property and Equipment
The movements and balances of this account as of and for the years ended December 31, 2013 and 2012 are as follo
Office and Computer
Equipment
Cost:
1-Jan-12
85,404,703.55
Additions
16,130,547.00
Disposals
- 31-Dec-12
101,535,250.55
Additions
9,166,028
Disposals
31-Dec-13
110,701,278.31
Accumulated depreciation and amortization:
1-Jan-12
68,517,568.79
Depreciation
and
amortization
7,872,213.49
Disposals
- 31-Dec-12
76,389,782.28
Depreciation
and
amortization
8,110,384.88
Disposals
31-Dec-13
Carrying amount:
31-Dec-12
31-Dec-13
Per books
Difference
Furniture
and Fixtures
7,095,948.69
4,847,376.00
Leasehold
Improvements
11,943,324.69
755,893
37,430,929.48
23,952,441.00
(15,617,970.00)
45,765,400.48
1,513,272
12,699,217.55
47,278,672.30
4,175,065.97
19,915,391.07
1,049,969.86
5,225,035.83
5,353,583.01
(7,199,127.76)
18,069,846.32
1,277,793.54
7,010,970.49
84,500,167.16
6,502,829.37
25,080,816.81
25,145,468.28
26,201,111.16
6,718,288.86
6,196,388.18
27,695,554.16
22,197,855.49
RCG US shares the depreciation expense of RCG Philippines amounting to below. The entries made were:
JV No.
JV 13-08-0072
JV 13-09-0076
JV 13-10-0076
JV 13-11-0076
JV 13-12-0076
JV 13-01-0079
Description
ORC accum. depn charges
To reconcile with package
Grand Total
(119,807.97)
(119,807.97)
(119,807.97)
(119,807.97)
(119,807.97)
(114,220.37)
JV 13-02-0085
JV 13-03-0074
JV 13-07-0122
JV 13-08-0086
JV 13-09-0087
JV 13-10-0093
JV 13-01-0062
JV 13-03-0039
JV 13-04-0072
JV 13-05-0072
JV 13-06-0072
JV 13-07-0072
Grand Total

VMS accum. depn charges
(118,372.56)
232,593.02
26,870.57
(65,675.10)
(65,541.75)
(64,593.15)
(211,533.89)
(423,067.78)
(211,533.89)
(211,533.89)
(211,533.89)
(211,533.89)
(2,248,716.42)
AA
PAJE
Amortization - Leasehold Imp.
IC Loan
(2,079,777.08)
2,079,777.08
(168,939.34)
Depreciation and amortization were charged as follows:

Note
Cost of services
Operating expenses
2012
2013
11
-
7,039,089.09
6,780,891.00
13,819,980.09
Property and
Reviewed by:
Modiver
Date:
February 2014
13 and 2012 are as follow:
s made were:
Total
129,931,582
44,930,364
(15,617,970)
159,243,975.72
11,435,192
170,679,168.16
92,608,026
160,787,705.49
1,543,729.77
172,222,897.93
14,275,766
(7,199,128)
99,684,664.43
(101,228,393.32)
(1,543,728.89)
16,399,149
116,083,813.34
(119,876,258.65)
(3,792,445.31)
59,559,311.30
54,595,355.00
48,792,266.05
5,803,088.95 AA
Property and Equipment

Lapsing
Year ended:
December 31, 2013
kpmg
Depreciation Expense
Test of Reasonableness

Client:
RCG Information Technology (Philippines), Inc.
Prepared by:
MBMiranda
Reviewed
by:
Modiver
Date:
Date:
February 2014
February 2014
Year ended:
December 31, 2013
Audit Objective
To obtain sufficient and appropriate audit evidence as to the completeness, existence and accuracy of Property and equipment for the period ended December 31, 2013.
Audit Procedures:
1) Obtained schedule of the account from the client and traced if the amount reflected in the schedule agree with the amount recorded in the trial balance.
2) Vouched the property and equipment using specific items testing.
3) Noted significant difference, if any.
Audit documentation reference for list of additions to property, plant and equipment during the period
PBC1
Yes
Is the list mathematically accurate?

Do the totals of the list agree to the property, plant and equipment rollforward schedule?
Selection method
Yes
Specific Item Testing
Per invoice (or other supporting documentation)
Ref.
No. Major PP&E class
1
Equipments
Management estimate
Appropriateness
based on (a)
nature of the asset
(b) consistency
with similar assets
and (c)
management's
intended use of the
asset
Depreciatio
n
Date of
commenced
commencemen on date the Explanation, if
t of
asset was
(A)
depreciation available for significantly
(B)
use?
differs from (B)
Asset description
CV No.
SI/DR No.
Date
3102842436
SI 39272
12/18/2012
750,087.50
Yes
N/A
1/12/2013
1/1/2013
Trends & Technologies, Inc. - Cisco 2921

Router for SIP Server 10F
3102842436
SI 39272
12/18/2012
128,392.86
Yes
N/A
1/12/2013
1/1/2013
Integrated Computer Systems, I - 15HP

Compaq desktop PO#2012-10-00004
3102842483
SI 568282
11/16/2012
575,892.86
Yes
N/A
1/23/2013
2/1/2013
Integrated Computer Systems, I - 50HP

T610RAM Thin Client for Walgreens Clean
Room
3102842482
SI 568467
12/4/2012
1,250,000.00
Yes
N/A
1/23/2013
2/1/2013
Integrated Computer Systems, I - 2HP CTO

Server for Walgreens Clean Room
3102842482
SI 568467
12/4/2012
693,750.00
Yes
N/A
1/23/2013
2/1/2013
Integrated Computer Systems, I - 25 HP

Compaq LCD Monitor for Walgreens Clean
Room
3102842482
SI 568467
12/4/2012
156,250.00
Yes
N/A
1/23/2013
2/1/2013
Integrated Computer Systems, I - 4 Axis

P1343 Camera_Walgreens Clean Room
(license pack&power supply)
3102842662
OR 479509
2/22/2013
202,678.57
Yes
N/A
2/21/2013
3/1/2013
Equipment
JV 13-03-0074
12/30/1899
342,280.67
Yes
N/A
4/1/2013
4/1/2013
Trends & Technologies, Inc. - Cisco 2991

security bundle w/ license PO# 2013-02-0001
3102842839
SI 40217
3/14/2013
160,714.28
Yes
N/A
4/5/2013
4/1/2013

Compact Elite Desktop for Disney per
PO#2013-04-00007
3103202316
SI 210066067
5/24/2013
825,892.86
Yes
N/A
7/5/2013
7/1/2013
Modutech Office Furniture - Full payment for 7

pcs. Hand Dryer for 8F FINMAN
Restroom/pantry
3103202749
SI 0301
9/19/2013
123,482.14
Yes
N/A
9/24/2013
10/1/2013

Compaq 8300 Elite with 18.5in LED monitor
3103202790
SI 210068795
9/2/2013
2,008,928.57
Yes
N/A
10/2/2013
10/1/2013
Trends & Technologies, Inc. - Cisco5512x ASA

with IPS Equipment
3103202913
SI 43692
10/24/2013
260,132.30
Yes
N/A
11/5/2013
11/1/2013
Integrated Computer Systems, I - HP DL380p

Gen8 8-SFF CTO Server PO#13-10-005
Software Log Server for PCI-DSS Compliance
3103202951
OR 498285
SI 210070070
10/14/2013
348,214.29
Yes
N/A
11/15/2013
11/1/2013
Integrated Computer Systems, I - 4 pcs. HP

Probook 440 Go Intel Core 13-3130M
Processor/ HP Basic 14" Bundle Carry Case/
per PO#2013-11-00005
3103326499
SI 210071221
11/5/2013
137,500.00
Yes
N/A
12/17/2013
Yes
###
Modutech Office Furniture - Display Cabinet

for 39F Reception area
S.F. Asuncion Enterprises - 57 Trade-in tanks,

Furniture & Fixtures 15 tank brand new FIRE EXTINGUISHERS for 3
buildings per PO# 2013-05-00010 & 12
3103202007
SI 0179
4/5/2013
107,142.86
Yes
N/A
4/20/2013
5/1/2013
Yes
3103202224
OR 0441
SI 0265
5/20/2013
648,750.00
Yes
N/A
6/12/2013
6/1/2013
Yes
TOTAL ADDITIONS
TESTED
Leasehold
Improvements
Date the
asset
Useful
became
Residual economic Residual available
value
life
value
for use (A)
Trends & Technologies, Inc. - Cisco Catalyst

3750V2 for Walgreens Clean Room
TOTAL ADDITIONS
TESTED
Furniture & Fixtures
Amount
Useful
economic
life (in
years)
Relevant dates for depreciation purpose
755,892.86
ELID Technology International, - Supply and

Installation of Addt'l Door Access System for
11F
3102842542
SI 8996
1/28/2013
364,241.08
Yes
N/A
2/1/2013
2/1/2013
Yes
R.F. Canlas Design Links - Additional

workstation, glass enclosure, acoustic boards
and door lock support 39F
3103202111
SI 029
SI 0128
5/30/2013
177,497.07
Yes
N/A
5/11/2013
5/1/2013
Yes
R.F. Canlas Design Links - Supply &

Installation of Structured Cabling @ 39F
Gamestop Dedicated Room
3103202509
SI 0135
8/6/2013
139,680.00
Yes
N/A
8/7/2013
8/1/2013
Yes
R.F. Canlas Design Links - Supply &

Installation of Power Outlets @ 39F Gamestop
Dedicated Room
3103202509
SI 0135
8/6/2013
280,227.35
Yes
N/A
8/7/2013
8/1/2013
Yes
R.F. Canlas Design Links - Installation of

additional 9 workstation at VMS room for
WDPRO per PO#2013-10-00006
3103202882
OR 0505
10/24/2013
166,195.00
Yes
N/A
10/24/2013
11/1/2013
Yes
TOTAL ADDITIONS
TESTED
###
Comments, if any
Total Additions EXAMINED
Total Additions per books
%EXAMINED
No significant exception noted.
9,847,930.26
11,435,192.44
86%
kpmg

Client:
RCG Information Technology (Philippin
Prepared by:
MBMiranda
Date:
Reviewed
by:
Modiver
Date:
February 2014
February 2014
Audit Objective
To obtain sufficient and appropriate audit evidence as to the completeness, existence and accuracy of depreciation ex
Audit Procedures:
1)
2)
3)
4)
Obtained schedule of the account from the client and traced if the amount reflected in the schedule agree with the
Inquired on the Company's policy in depreciating their assets.
Performed independent computation of depreciation expense based on Company's policy.
Noted significant difference, if any.
Results of Audit Procedures:
2) Inquired on the Company's policy in depreciating their assets.
Depreciation is computed using the straight-line method over the estimated useful lives of the assets. Based on
Leasehold improvements will be depreciated over useful life of five (5) years starting on the month of acquisitio
Depreciation is computed using the straight-line method over the estimated useful lives of the assets. Based on
will be depreciated over useful life of five (7) years starting on the month of acquisition.
3) Performed independent computation of depreciation expense based on Company's policy.
Property Plant &

Equipment
Date
Acquired
Acquisition
Cost
Useful life
on months
Monthly
Depreciation
(A)
(B)
(C= A / B)
515,218.10
1,542,410.71
218,750.00
274,107.14
325,446.43
60,714.29
60
60
60
60
60
60
EQUIPMENT
CISCO 3825
5 HP proliant ml370 servers
printer 9050N
various switches (nov)
Proliant server for Admin
Mutlimedia projector
04/24/2007
07/10/2007
11/28/2007
12/31/2007
01/29/2008
02/13/2008
8,586.97
25,706.85
3,645.83
4,568.45
5,424.11
1,011.90
05/31/2008
10 17 inch LCD monitors
06/13/2008
12 intel computers
06/26/2008
10 Hp laptop
07/07/2008
48 units DC7800
07/31/2008
2 Mini note
08/07/2008
catalyst
08/14/2008
panasonic w/ SCD
08/15/2008
laptop for RIL
10/16/2008
24 ultra slim desktop
10/23/2008
Proliant server
cleaning and repair of ducting 12/31/2008
US adjustment from Communica 12/31/2008
01/12/2009
Ultra Slim Desktop
01/31/2009
License for QTP software
02/17/2009
projector for insurity
Software for Mercury business 02/28/2009
08/28/2009
Printer for Torres
09/14/2009
Printer for Lagera
09/16/2009
PABX System (11th Fl)
10/01/2009
Linux Computer for Branders
10/23/2009
printer for Disney project
Integrated Computer Systems, 11/11/2009
American Technologies Inc. - UP 11/23/2009
American Technologies Inc. - A 11/23/2009
16 units lcd monitor (21003762 01/12/2010
02/01/2010
50 units HP compaq
02/09/2010
refrigerator for 11F
2 units soundstation phone & sa 02/12/2010
02/16/2010
scanner & printer for finance
03/24/2010
2nd printer for finance
Ivalue Tech Corporation - ncv2 04/30/2010
Refrigerator for 9F (Eastern Te 05/14/2010
05/19/2010
60 additional PC for telecoms
05/27/2010
Micro-D Intl.-APC rack for Tele
US adjustment (Checkpoint soft 05/31/2010
Proliant server and rack mount 06/29/2010
06/29/2010
printer for finance
07/14/2010
axis camera (9F)
CISCO Catalyst for Disney Proje 07/31/2010
08/31/2010
extra laptop
Integrated Computer Systems, I 09/23/2010
09/27/2010
7 units wide monitor
CISCO (reclassed from Prepaym 09/30/2010
ICS-HP 510 laptop for Finance D 11/11/2010
81,250.00
492,857.14
566,964.29
1,855,714.29
66,071.43
289,694.65
99,900.00
56,696.43
1,007,142.86
388,392.86
319,642.86
120,000.00
49,821.43
1,967,943.92
31,160.71
325,272.40
23,660.71
22,321.43
1,517,857.14
47,321.43
73,750.00
48,214.29
459,821.43
84,821.43
157,142.86
2,008,928.57
20,895.00
168,244.00
61,607.14
74,107.14
201,250.00
21,000.00
2,410,714.29
539,155.36
210,482.23
1,305,357.14
75,892.86
276,026.79
172,786.42
40,892.86
74,642.86
80,357.14
49,937.50
293,692.94
48,928.57
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
1,354.17
8,214.29
9,449.40
30,928.57
1,101.19
4,828.24
1,665.00
944.94
16,785.71
6,473.21
5,327.38
2,000.00
830.36
32,799.07
519.35
5,421.21
394.35
372.02
25,297.62
788.69
1,229.17
803.57
7,663.69
1,413.69
2,619.05
33,482.14
348.25
2,804.07
1,026.79
1,235.12
3,354.17
350.00
40,178.57
8,985.92
3,508.04
21,755.95
1,264.88
4,600.45
2,879.77
681.55
1,244.05
1,339.29
832.29
4,894.88
815.48
axis camera for BSA room (9F) 11/24/2010

Trends & Technologies, Inc. - c 12/15/2010
Micro-D International Inc. - Sm 12/21/2010
Billable expense - Interco (Disn 12/31/2010
01/14/2011
Cisco router for admin
Integrated Computer Systems, I -04/26/2011
04/30/2011
Backup drives
05/31/2011
10 HP Compaq for PM use
07/31/2011
from Prepaid (Nokia laptop)
08/17/2011
4 axis camera for 11F
09/16/2011
Notebook for Ms. Lubaton
50 Units of HP Compaq 8200 El 12/29/2011
01/19/2012
Jeonsoft Payroll Suite Project
Sharp LED TV 46" for video con 01/25/2012
CLIX Logic Inc.5 Units Replace 01/31/2012
HP Laserjet 600 M602N Printer 02/09/2012
02/13/2012
2 Units of Apple Mac Mini
HP laserjet Printer_Replacement 02/21/2012
American Technologies Inc. - 2 05/31/2012
2 units of Panasonic Fax Machi 06/14/2012
50 HP Compaq 8200 Elite PC w 06/14/2012
06/30/2012
Webscense License
07/31/2012
US adjustment to OSG
Pantronics International Corpo 08/13/2012
11/19/2012
American Technologies Inc. -
61,607.14
35,714.29
2,000,000.00
415,178.57
473,124.51
417,857.14
2,450,892.86
44,642.86
384,821.43
73,660.71
365,000.00
257,142.86
189,732.14
202,232.14
150,796.04
274,062.15
26,678.57
2,008,928.57
1,550,000.00
74,000.00
178,900.33
65,625.00
55,965.18
66,071.43
3,625,000.00
66,071.43
71,250.00
21,250.00
2,312,500.00
289,252.67
148,000.00
66,071.43
(555,000.00)
977,678.57
136,071.43
40,178.57
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
1,026.79
595.24
33,333.33
6,919.64
7,885.41
6,964.29
40,848.21
744.05
6,413.69
1,227.68
6,083.33
4,285.71
3,162.20
3,370.54
2,513.27
4,567.70
444.64
33,482.14
25,833.33
1,233.33
2,981.67
1,093.75
932.75
1,101.19
60,416.67
1,101.19
1,187.50
354.17
38,541.67
4,820.88
2,466.67
1,101.19
Additions:
Trends & Technologies, Inc. Trends & Technologies, Inc. - C
Integrated Computer Systems,
750,087.50
128,392.86
31,250.00
78,303.57
18,750.00
575,892.86
1,250,000.00
60
60
60
60
60
60
60
12,501.46
2,139.88
520.83
1,305.06
312.50
9,598.21
20,833.33
01/11/2013
01/11/2013
01/11/2013
01/11/2013
01/11/2013
01/22/2013
01/22/2013
16,294.64
2,267.86
669.64

02/20/2013
ePLDT Inc. - CISCO Catalyst 2
03/31/2013
Equipment
04/04/2013
Trends & Technologies, Inc. Marlon Obciana - PowerMac 3 Un04/16/2013
American Technologies Inc. - So 04/18/2013
American Technologies Inc. - P 04/18/2013
HTC One, Samsung Galaxy Tab &05/07/2013
ePLDT Inc. - Cisco 881 Etherne 05/16/2013
American Technologies Inc. - P 08/16/2013
PTS Corporation - Full payment 09/17/2013
PTS Corporation - Full payment 09/17/2013
PTS Corporation - 1 Unit Panaso 09/20/2013
Modutech Office Furniture - Fu 09/23/2013
Philcopy Corporation - 1 pc Sma 10/18/2013
PTS Corporation - 2 Units Pana 10/23/2013
11/04/2013
Trends & Technologies, Inc. Integrated Computer Systems, 11/14/2013
693,750.00
156,250.00
24,572.19
21,875.00
202,678.57
32,142.86
342,280.67
160,714.28
71,970.00
51,400.00
51,400.00
67,970.00
17,958.87
42,410.71
33,750.00
825,892.86
42,410.71
26,696.43
47,223.21
40,178.57
51,400.00
33,750.00
23,660.71
10,437.50
27,232.14
33,928.57
19,196.43
123,482.14
2,008,928.57
68,750.00
55,714.29
98,985.71
260,132.30
348,214.29
44,138.39
34,375.00
137,500.00
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
11,562.50
2,604.17
409.54
364.58
3,377.98
535.71
5,704.68
2,678.57
1,199.50
856.67
856.67
1,132.83
299.31
706.85
562.50
13,764.88
706.85
444.94
787.05
669.64
856.67
562.50
394.35
173.96
453.87
565.48
319.94
2,058.04
33,482.14
1,145.83
928.57
1,649.76
4,335.54
5,803.57
735.64
572.92
2,291.67
Depreciation Expense per

Audit
Depreciation Expense per Books
Difference
FURNITURE and FIXTURES
06/30/2004
08/24/2004
08/01/2004
08/01/2004
02/02/2005
02/02/2005
05/27/2005
05/30/2005
06/10/2005
07/15/2005
07/20/2005
08/31/2005
09/01/2005
12/31/2005
06/30/2006
10/10/2006
10/18/2006
10/27/2005
05/05/2008
05/13/2008
06/20/2008
09/04/2009
12/04/2009
01/31/2010
01/31/2010
01/31/2010
03/31/2010
05/26/2010
06/21/2010
08/25/2010
11/03/2010
01/31/2011
05/31/2011
09/16/2011
10/14/2011
12/07/2011
06/30/2012
06/30/2012
07/06/2012
27,951.55
8,454.55
16,980.00
1,685,809.52
6,359.09
6,359.09
32,330.91
81,981.82
59,455.00
3,636.36
18,729.09
1,286,035.13
34,717.73
5,835.00
18,095.00
71,205.36
12,848.21
8,924.11
9,599.75
13,339.23
33,165.18
27,071.43
120,491.07
233,146.72
14,190.00
23,999.25
1,941,191.24
305,504.16
13,495.00
276,921.45
196,428.57
47,484.94
42,736.47
169,642.86
64,285.71
26,910.71
3,454,058.68
1,359,541.89
33,775.00
84
84
84
84
84
84
84
84
84
84
84
84
84
84
84
84
84
84
84
84
84
84
84
84
84
84
84
84
84
84
84
84
84
84
84
84
84
84
84
332.76
100.65
202.14
20,069.16
75.70
75.70
384.89
975.97
707.80
43.29
222.97
15,309.94
413.31
69.46
215.42
847.68
152.95
106.24
114.28
158.80
394.82
322.28
1,434.42
2,775.56
168.93
285.71
23,109.42
3,636.95
160.65
3,296.68
2,338.44
565.30
508.77
2,019.56
765.31
320.37
41,119.75
16,185.02
402.08
ADDITIONS:
Modutech Office Furniture - Dis 04/19/2013
06/11/2013
S.F. Asuncion Enterprises - 57
107,142.86
648,750.00
84
84
1,275.51
7,723.21
6 staff chairs and tables

10 chairs for pantry
10 magnetic whiteboard
reclass from leasehold
one 4 layer cabinet
one 4 layer cabinet
sala set, 2 round tables (4 seat
chairs & tables from addtl work
7 sets chairs & tables plus 3 tr
1 training table
2 sets PM table & chairs
chairs & tables from addtl work
2 partitions, tables & chairs
microwave
cabinet (reception
10 pcs Hback chair
steel filing cabinet (recruiting
steelcabinet (selling)
security steal safe
sofa & throw pillows
TV at the reception
2 sofa sets
10 filing cabinets
various chairs
round table for RJM
ionizer (3)
to reclass purchases from MFT
MFT International (72+8 chairs
filinf cabinet for finance
93 keyboard trays
MFT-50 pcs chairs 11F Inv#381
Chairs for 11 Floor
9 Staff Chairs (11F) VMS
35 Staff chairs
12 conference chairs
2 sofa sets for 39F
Supply & Installation of Cubicle
Supply & Installation of Cubicl
ref, toaster and oven for 10F
b. All tools were disposed on March.

Depreciation Expense per Books
Difference
Leasehold
improvement (server room)

Electircal outlet work at 39F
Rectification of aircon syste
11 Floor cabling
various improvement - Salce
HYU Builders - architectural/
24/7 Logistics Services - rel
Trends & Technologies, Inc.
US Adjustment in July from
06/07/2006
06/30/2008
08/18/2009
09/30/2009
10/31/2009
11/09/2009
11/13/2009
11/26/2009
11/30/2009
Philamlife Tower Condominium 12/02/2009
R.F. Canlas Design Links - addt 12/15/2009
12/16/2009
HYU Builders - architect fee
R.F. Canlas Design Links - addt 12/18/2009
Philamlife Tower Condominiu 02/10/2010
02/10/2010
addtl work (11F)
another sets of CISCO module fo02/17/2010
R.F. Canlas Design Links - instal 03/09/2010
SMJ Furnishing Philippines, I 03/23/2010
furnitures for Eastern bldg ( 03/23/2010
R.F. Canlas Design Links - re 03/25/2010
R.F. Canlas Design Links - re 03/25/2010
HYU Builders - ins. & architect 03/25/2010
R.F. Canlas Design Links - struc 03/25/2010
Cheryl Uy - architect fee (te 03/25/2010
ELID Technology Internationa 03/25/2010
03/26/2010
PABX for telecoms plaza
CAE Air Service - mechanical 04/12/2010
R.F. Canlas Design Links - st 04/15/2010
From US-RCG logo for new of 04/30/2010
Trends & Technologies, Inc.- 05/27/2010
Servcom, Incorporated - rep 06/17/2010
HYU Builders - revised works ( 06/25/2010
RF Canlas addtl cabling & ele 06/25/2010
HYU Builders - for 39F renov 06/29/2010
Trends & Technologies, Inc. - 2 06/29/2010
HYU Builders - addtl mechani 07/31/2010
ELID main door access syst 10/21/2010
Additional aircon system (Fina 10/22/2010
RF Canlas-Addt'l power & D 11/04/2010
RF Canlas electrical wiring f 01/14/2011
01/14/2011
Emergency Lights
Eastern Telecommunications P02/16/2011
97,285.80
125,778.57
624,285.71
148,984.00
4,460,739.61
3,438,292.86
740,050.30
268,811.31
137,703.54
50,800.00
162,723.21
128,130.00
168,304.33
340,000.00
231,696.43
34,600.00
332,525.00
242,400.00
98,400.00
4,754,157.14
1,492,548.34
223,214.29
173,727.68
668,392.86
3,214,732.13
44,077.50
180,592.66
1,314,969.47
133,928.57
174,589.29
12,500.00
29,482.14
51,339.29
593,725.00
17,857.14
65,803.58
264,285.72
562,603.75
174,451.58
93,139.00
190,114.20
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
1,621.43
2,096.31
10,404.76
2,483.07
74,345.66
57,304.88
12,334.17
4,480.19
2,295.06
846.67
2,712.05
2,135.50
2,805.07
5,666.67
3,861.61
576.67
5,542.08
4,040.00
1,640.00
79,235.95
24,875.81
3,720.24
2,895.46
11,139.88
53,578.87
734.63
3,009.88
21,916.16
2,232.14
2,909.82
208.33
491.37
855.65
9,895.42
297.62
1,096.73
4,404.76
9,376.73
2,907.53
1,552.32
3,168.57
R.F. Canlas Design Links - pa 02/22/2011

CAE Service-transfer duct from
R.F. Canlas Design Links - gl

RF Canlas - 11F aircon compres
R.F. Canlas Design Links -C

R.F. Canlas Design Links-Elec
03/02/2011
05/31/2011
08/15/2011
11/18/2011
11/24/2011
Painting works at 39F Comm 01/06/2012

Wallpaper replacement at 3 01/06/2012
cabling and carpernty works fo 02/03/2012
R.F. Canlas Design Links - D 03/30/2012
R.F. Canlas Design Links - D 03/30/2012
Company sign (logo) - charg 05/30/2012
06/30/2012
Electrical work cost for FIN
Structure Cabling Cost at F 06/30/2012
06/30/2012
Genset Feeder Line Cost for F
Civil & Achitechtural Renova 06/30/2012
General Requirements & Prelim 06/30/2012
Renovation of common Toilet F 06/30/2012
Fiber Optic Backbone Riser for 06/30/2012
25 Pair Copper Cable Backbo 06/30/2012
Supply & Installation of Carpet 06/30/2012
06/30/2012
Fire Protection System for 8F
06/30/2012
Additional Civil Works for 8F
Air conditioning system for 06/30/2012
06/30/2012
Electrical work cost for FIN
Structure Cabling Cost at FINM 06/30/2012
Genset Feeder Line Cost for 06/30/2012
Civil & Achitechtural Renov 06/30/2012
General Requirements & Prelim 06/30/2012
06/30/2012
Renovation of common Toilet
Fiber Optic Backbone Riser for 06/30/2012
25 Pair Copper Cable Backbo 06/30/2012
Supply & Installation of Car 06/30/2012
Fire Protection System for 1 06/30/2012
Additional Civil Works for 10F 06/30/2012
Air conditioning system for 06/30/2012
Cummins 375KVA/300KW Gen06/30/2012
07/05/2012
R.F. Canlas Design Links - Phil
07/05/2012
07/05/2012
CAE Air Service - Philam Sal 07/05/2012
SMJ Furnishing Philippines, In - 07/16/2012
RFCanlas Design Links - Rep 07/16/2012
RFCanlas Design Links - Supply 07/18/2012
76,100.00
31,250.00
46,400.00
39,000.00
28,950.00
27,750.00
60
60
60
60
60
60
1,268.33
520.83
773.33
650.00
482.50
462.50
34,100.00
35,750.00
71,400.00
161,150.00
131,992.90
1,581,208.30
1,319,111.92
353,452.57
2,223,446.00
70,707.07
420,690.00
55,103.33
24,242.42
279,600.00
168,750.00
232,258.18
2,119,053.57
1,579,649.95
1,945,690.08
521,342.53
2,188,078.00
104,292.93
420,690.00
81,277.42
35,757.58
385,950.00
156,250.00
342,580.82
2,748,638.39
917,884.20
1,674,540.00
364,755.70
241,475.00
411,160.71
78,225.00
196,640.00
55,440.00
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
27
27
27
27
27
27
60
568.33
595.83
1,190.00
2,685.83
2,199.88
26,353.47
21,985.20
5,890.88
37,057.43
1,178.45
7,011.50
918.39
404.04
4,660.00
2,812.50
3,870.97
35,317.56
26,327.50
32,428.17
8,689.04
36,467.97
1,738.22
7,011.50
1,354.62
595.96
6,432.50
2,604.17
5,709.68
45,810.64
15,298.07
62,020.00
13,509.47
8,943.52
15,228.17
2,897.22
7,282.96
924.00
RFCanlas Design Links - Supply 07/18/2012

RFCanlas Design Links - Install 07/20/2012
RFCanlas Design Links - Inst 07/20/2012
Even Plumbing Works - Reloca08/03/2012
Lightwave Corporation - Nois 08/10/2012
08/17/2012
Pulser Enterprises, Inc. - S
R.F. Canlas Design Links - H 08/17/2012
R.F. Canlas Design Links - C 08/17/2012
ELID-installation of main contro 10/01/2012
R.F. Canlas Design Links - Desi 11/20/2012
R.F. Canlas Design Links - 3 11/29/2012
R.F. Canlas Design Links - 3 11/29/2012
R.F. Canlas Design Links - Re 12/11/2012
R.F. Canlas Design Links - A 12/13/2012
12/13/2012
R.F. Canlas Design Links R.F. Canlas Design Links - Ca 12/13/2012
55,440.00
147,400.00
248,105.00
28,100.00
172,500.00
29,378.58
14,280.00
31,750.00
43,660.71
450,000.00
90,256.00
362,685.00
39,900.00
51,280.00
95,470.00
118,950.00
77,300.00
44,500.00
60
60
60
27
60
27
27
60
60
60
60
60
60
60
60
60
27
60
924.00
2,456.67
4,135.08
1,040.74
2,875.00
1,088.10
528.89
529.17
727.68
7,500.00
1,504.27
6,044.75
665.00
854.67
1,591.17
1,982.50
2,862.96
741.67
ADDITIONS:
CAE Air Service - Installatio 05/28/2013
R.F. Canlas Design Links - In 05/29/2013
R.F. Canlas Design Links - In 05/29/2013
ELID Technology International06/19/2013
CAE Air Service - Installation 07/03/2013
CAE Air Service - Replacem 07/24/2013
08/06/2013
R.F. Canlas Design Links 08/06/2013
R.F. Canlas Design Links 08/06/2013
R.F. Canlas Design Links CAE Air Service - Installatio 08/08/2013
CAE Air Service - Full payme 08/12/2013
ELID Technology Internation 09/11/2013
10/23/2013
R.F. Canlas Design Links R.F. Canlas Design Links - A 10/23/2013
364,241.08
177,497.07
60,000.00
15,768.05
16,695.00
55,089.29
6,696.43
16,000.00
51,785.71
139,680.00
280,227.35
70,664.70
38,000.00
32,500.00
11,607.14
3,125.00
166,195.00
7,500.00
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
60
6,070.68
2,958.28
1,000.00
262.80
278.25
918.15
111.61
266.67
863.10
2,328.00
4,670.46
1,177.75
633.33
541.67
193.45
52.08
2,769.92
125.00
Depreciation Expense per com

Less:
Share ofExpense
RCG US per
Depreciation
audit
Depreciation Expense per book

Difference
AA
SUMMARY
Total Depreciation Expense Per Audit:
Total Depreciation Expense Per Books:
Difference:
16,804,106.81
16,399,148.91
404,957.90
Performance
Materiality
AMPT
4) Noted significant difference, if any.
The difference is deemed immaterial since it is below the AMPT of P1,335,204.21.
Audit Conclusion:
Based on the audit procedures performed, sufficient and appropriate audit evidence as to the completeness, existence
ended December 31, 2013 was obtained.
Test of Reasonableness
Year ended:
December 31, 2013
cy of depreciation expense for the period ended December 31, 2013.
edule agree with the amount recorded in the trial balance.
he assets. Based on our inquiry, Equipment and

e month of acquisition.
he assets. Based on our inquiry, Furniture and Fixtures
policy.
Months
Months
Used for the Used for the
Year
Year
(D)
(D)
-21
-18
-13
-12
-11
-11
0
0
0
0
0
0
Depreciation
Expense
Note
(E = C * D)
-7
-7
-6
-6
-5
-5
-5
-5
-3
-2
0
0
0
1
2
2
8
8
9
9
10
10
11
11
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
0
0
0
0
0
0
0
0
0
0
0
0
0
1
2
2
8
8
9
9
10
10
11
11
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
32,799.07
1,038.69
10,842.41
3,154.76
2,976.19
227,678.57
7,098.21
12,291.67
8,035.72
84,300.60
15,550.60
31,428.57
401,785.71
4,179.00
33,648.80
12,321.43
14,821.43
40,250.00
4,200.00
482,142.86
107,831.07
42,096.45
261,071.43
15,178.57
55,205.36
34,557.28
8,178.57
14,928.57
16,071.43
9,987.50
58,738.59
9,785.71
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12,321.43
7,142.86
400,000.00
83,035.71
94,624.90
83,571.43
490,178.57
8,928.57
76,964.29
14,732.14
73,000.00
51,428.57
37,946.43
40,446.43
30,159.21
54,812.43
5,335.71
401,785.71
310,000.00
14,800.00
35,780.07
13,125.00
11,193.04
13,214.29
725,000.00
13,214.29
14,250.00
4,250.00
462,500.00
57,850.53
29,600.00
13,214.29
12
12
12
12
12
12
195,535.71
27,214.29
8,035.71
24
24
24
24
24
23
23
24
24
24
24
24
23
23
300,035.00
51,357.14
12,500.00
31,321.43
7,500.00
220,758.93
479,166.67
23
23
22
22
22
21
21
21
21
20
20
20
20
18
18
18
18
17
17
17
17
16
16
16
15
15
15
15
15
15
14
14
14
14
13
13
13
23
23
22
22
22
21
21
21
21
20
20
20
20
18
18
18
18
17
17
17
17
16
16
16
15
15
15
15
15
15
14
14
14
14
13
13
13
265,937.50
59,895.83
9,009.80
8,020.83
74,315.48
11,250.00
119,798.23
56,250.00
25,189.50
17,133.33
17,133.33
22,656.67
5,986.29
12,723.21
10,125.00
247,767.86
12,723.21
7,563.99
13,379.91
11,383.93
14,563.33
9,000.00
6,309.52
2,783.33
6,808.04
8,482.14
4,799.11
30,870.54
502,232.14
17,187.50
13,000.00
23,096.67
60,697.54
81,250.00
9,563.32
7,447.92
29,791.67
Expense per
xpense per Books
PhP
8,918,132.26
8,110,384.88
807,747.38
-31
-29
-30
-30
-23
-23
-20
-19
-19
-18
-18
-16
-16
-12
-6
-3
-3
-14
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
8
7
8
7
1,371.39
1,905.60
4,737.88
3,867.35
17,213.01
33,306.67
2,027.14
3,428.46
277,313.03
43,643.45
1,927.86
39,560.21
28,061.22
6,783.56
6,105.21
24,234.69
9,183.67
3,844.39
493,436.95
194,220.27
4,825.00
10,204.08
54,062.50
Expense
xpense per Books
PhP
1,265,263.63
1,277,793.54
(12,529.91)
-31
-6
8
9
10
10
0
0
8
9
10
10
83,238.09
22,347.60
743,456.60
573,048.81
11
11
9
12
12
12
12
7
12
12
6
12
12
12
6
6
12
12
6
6
12
12
6
12
12
12
12
12
12
12
12
12
12
12
12
12
11
11
9
12
12
12
12
7
12
12
6
12
12
12
6
6
12
12
6
6
12
12
6
12
12
12
12
12
12
12
12
12
12
12
12
12
135,675.89
49,282.07
20,655.53
10,160.00
32,544.64
25,626.00
33,660.87
39,666.67
46,339.29
6,920.00
33,252.50
48,480.00
19,680.00
475,415.71
149,254.83
44,642.86
34,745.54
66,839.29
321,473.21
8,815.50
36,118.53
131,496.95
26,785.71
34,917.86
2,500.00
5,896.43
10,267.86
118,745.00
3,571.43
13,160.72
52,857.14
112,520.75
34,890.32
18,627.80
38,022.84
12
12
12
12
12
12
12
12
12
12
12
12
15,220.00
6,250.00
9,280.00
7,800.00
5,790.00
5,550.00
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
9
9
9
9
10
10
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
9
9
9
9
10
10
12
6,820.00
7,150.00
14,280.00
32,230.00
26,398.58
316,241.66
263,822.38
70,690.51
444,689.20
14,141.41
84,138.00
11,020.67
4,848.48
55,920.00
33,750.00
46,451.64
423,810.71
315,929.99
389,138.02
104,268.51
437,615.60
20,858.59
84,138.00
16,255.48
7,151.52
77,190.00
31,250.00
68,516.16
549,727.68
183,576.84
558,180.00
121,585.23
80,491.67
137,053.57
28,972.22
72,829.63
11,088.00
12
12
12
10
12
11
11
12
12
12
12
12
12
12
12
12
12
12
12
12
12
10
12
11
11
12
12
12
12
12
12
12
12
12
12
12
11,088.00
29,480.00
49,621.00
10,407.41
34,500.00
11,969.05
5,817.78
6,350.00
8,732.14
90,000.00
18,051.20
72,537.00
7,980.00
10,256.00
19,094.00
23,790.00
34,355.56
8,900.00
11
8
7
7
7
6
6
6
5
5
5
5
5
5
4
4
2
2
11
8
7
7
7
6
6
6
5
5
5
5
5
5
4
4
2
2
66,777.53
23,666.28
7,000.00
1,839.61
1,947.75
5,508.93
669.64
1,600.00
4,315.48
11,640.00
23,352.28
5,888.73
3,166.67
2,708.33
773.81
208.33
5,539.83
250.00
Expense per com

f RCG US per
Expense
PhP
PhP
PhP
9,487,493.11
2,866,782.18 AA
6,620,710.93
Expense per books
PhP
PhP
7,010,970.49
(390,259.56)
passed, below AMPT

20,028,063 ###
1,335,204
mpleteness, existence and accuracy of depreciation expense for the period
Account ID
Account Description
Date
Reference
Jrnl
1715-99-0000
Leasehold Improvement
1/31/13
3102842542
CDJ
1715-99-0000
5/10/13
3103202111
CDJ
1715-99-0000
5/28/13
3103202166
CDJ
1715-99-0000
5/29/13
3103202174
CDJ
1715-99-0000
5/29/13
3103202175
CDJ
1715-99-0000
6/19/13
3103202258
CDJ
1715-99-0000
6/19/13
3103202258
CDJ
1715-99-0000
7/3/13
3103202306
CDJ
1715-99-0000
7/24/13
3103202455
CDJ
1715-99-0000
8/6/13
3103202509
CDJ
1715-99-0000
8/6/13
3103202509
CDJ
1715-99-0000
8/6/13
3103202509
CDJ
1715-99-0000
8/8/13
3103202526
CDJ
1715-99-0000
8/12/13
3103202546
CDJ
1715-99-0000
9/11/13
3103202691
CDJ
1715-99-0000
9/11/13
3103202691
CDJ
1715-99-0000
10/23/13
3103202882
CDJ
1715-99-0000
10/23/13
3103202882
CDJ
1776-97-0000
4/19/13
3103202007
CDJ
1776-97-0000
6/11/13
3103202224
CDJ
1777-97-0000
Equipment
1/11/13
3102842436
CDJ
1777-97-0000
Equipment
1/11/13
3102842436
CDJ
1777-97-0000
Equipment
1/11/13
3102842438
CDJ
1777-97-0000
Equipment
1/11/13
3102842439
CDJ
1777-97-0000
Equipment
1/11/13
3102842440
CDJ
1777-97-0000
Equipment
1/22/13
3102842483
CDJ
1777-97-0000
Equipment
1/22/13
3102842482
CDJ
1777-97-0000
Equipment
1/22/13
3102842482
CDJ
1777-97-0000
Equipment
1/22/13
3102842482
CDJ
1777-97-0000
Equipment
2/20/13
3102842658
CDJ
1777-97-0000
Equipment
2/20/13
3102842659
CDJ
1777-97-0000
Equipment
2/20/13
3102842662
CDJ
1777-97-0000
Equipment
3/27/13
3102842806
CDJ
1777-97-0000
Equipment
3/31/13
JV 13-03-0074
GENJ
1777-97-0000
Equipment
4/4/13
3102842839
CDJ
1777-97-0000
Equipment
4/16/13
3102842881
CDJ
1777-97-0000
Equipment
4/18/13
3102842899
CDJ
1777-97-0000
Equipment
4/18/13
3102842899
CDJ
1777-97-0000
Equipment
5/7/13
JV 13-05-0056
GENJ
1777-97-0000
Equipment
5/16/13
3103202129
CDJ
1777-97-0000
Equipment
6/19/13
3103202257
CDJ
1777-97-0000
Equipment
6/19/13
3103202257
CDJ
1777-97-0000
Equipment
7/4/13
3103202316
CDJ
1777-97-0000
Equipment
7/4/13
3103202316
CDJ
1777-97-0000
Equipment
7/29/13
3103202486
CDJ
1777-97-0000
Equipment
7/29/13
3103202486
CDJ
1777-97-0000
Equipment
7/29/13
3103202486
CDJ
1777-97-0000
Equipment
8/16/13
3103202595
CDJ
1777-97-0000
Equipment
8/29/13
3103202639
CDJ
1777-97-0000
Equipment
8/29/13
3103202639
CDJ
1777-97-0000
Equipment
9/5/13
3103202665
CDJ
1777-97-0000
Equipment
9/17/13
3103202725
CDJ
1777-97-0000
Equipment
9/17/13
3103202726
CDJ
1777-97-0000
Equipment
9/20/13
3103202741
CDJ
1777-97-0000
Equipment
9/23/13
3103202749
CDJ
1777-97-0000
Equipment
10/1/13
3103202790
CDJ
1777-97-0000
Equipment
10/9/13
3103202814
CDJ
1777-97-0000
Equipment
10/18/13
3103202857
CDJ
1777-97-0000
Equipment
10/23/13
3103202881
CDJ
1777-97-0000
Equipment
11/4/13
3103202913
CDJ
1777-97-0000
Equipment
11/14/13
3103202951
CDJ
1777-97-0000
Equipment
11/21/13
3103202993
CDJ
1777-97-0000
Equipment
11/27/13
3103326411
CDJ
1777-97-0000
Equipment
12/16/13
3103326499
CDJ
TB - Traced to Trial Balance;agrees.
Vv - Verified footing;in order.

PBC; 7/6/11; Michelle hidalgo - RCG Account
Specialist
Trans Description
ELID Technology International, - Supply and Installation of Addt'l Door Access System for 11F
R.F. Canlas Design Links - Additional workstation, glass enclosure, acoustic boards and door lock support 39F
CAE Air Service - Installation of return louver of aircon system at 39F recep
R.F. Canlas Design Links - Installation of Power and Data cabling for Conference Table at President's Office
R.F. Canlas Design Links - Installation of Power and Data cabling for Doorwipe at IT Area
ELID Technology International, - 39F IT Area Main Controller UPS, Proximity Reader, Key Pad, Breakglass Exit & locking Device
ELID Technology International, - Installation of Units and devices, system programming, rigid operational testing, orientation & turnover
CAE Air Service - Installation of drain line pipe of Aircon at Arch area at 39F
CAE Air Service - Replacement of Aircon Compressor @ 8F FINMAN
R.F. Canlas Design Links - Supply & Installation of Structured Cabling @ 39F Gamestop Dedicated Room
R.F. Canlas Design Links - Supply & Installation of Power Outlets @ 39F Gamestop Dedicated Room
R.F. Canlas Design Links - Fabrication of 8 sets Laminated Work Table @ 39F Gamestop Dedicated Room
CAE Air Service - Installation of transfer duct @ 8F FINMAN
CAE Air Service - Full payment for Installation of Thermostat control for Aircon 5.0TR & Replacement of Capacitor for 2 unit Aircon 3.0TR @ 10F FINMAN
ELID Technology International, - ELID ERM-923 EM Proximity Reader (SI#9787)
ELID Technology International, - Labor Cost
R.F. Canlas Design Links - Installation of additional 9 workstation at VMS room for WDPRO per PO#2013-10-00006
R.F. Canlas Design Links - Additional Electrical Plan & Structured Cabling at VMS room for WDPRO
Modutech Office Furniture - Display Cabinet for 39F Reception area

S.F. Asuncion Enterprises - 57 Trade-in tanks, 15 tank brand new FIRE EXTINGUISHERS for 3 buildings per PO# 2013-05-00010 & 12
Trends & Technologies, Inc. - Cisco Catalyst 3750V2 for Walgreens Clean Room
Trends & Technologies, Inc. - Cisco 2921 Router for SIP Server 10F
Integrated Computer Systems, I - 5 HP Compact 15.5 LED Monitor and adapter
Integrated Computer Systems, I - APC Netshelter with Rack PO#2012-11-00016
Integrated Computer Systems, I - 3 HP Compaq LED Monitor & Adapter
Integrated Computer Systems, I - 15HP Compaq desktop PO#2012-10-00004
Integrated Computer Systems, I - 50HP T610RAM Thin Client for Walgreens Clean Room
Integrated Computer Systems, I - 2HP CTO Server for Walgreens Clean Room
Integrated Computer Systems, I - 25 HP Compaq LCD Monitor for Walgreens Clean Room
ePLDT Inc. - CISCO Catalyst 2960 8 Ports LAN Base Image (Walgreens Clean Room)
Integrated Computer Systems, I - HP Laserjet Printer for Legal Use
Integrated Computer Systems, I - 4 Axis P1343 Camera_Walgreens Clean Room (license pack&power supply)
Integrated Computer Systems, I - HP 450 Laptop for HR Gigi Melodias CSR#39224 PO#2013-01-00010
Equipment
Trends & Technologies, Inc. - Cisco 2991 security bundle w/ license PO# 2013-02-0001
Marlon Obciana - PowerMac 3 Units of Ipad 4 Wi-Fi 16GB
American Technologies Inc. - Sound station w/microphone for RJM's office
American Technologies Inc. - Polycom Sounstation w/ microphone for BSA Projet room
HTC One, Samsung Galaxy Tab & Iphone 4S for IT
ePLDT Inc. - Cisco 881 Ethernet Sec Router
Integrated Computer Systems, I - 5 Units of Samsung 23" LED Monitor for CHICOS
Integrated Computer Systems, I - HP Probook 4440s NB for Vivien Tan - DISNEY DVC Tech Team
Integrated Computer Systems, I - 25 HP Compact Elite Desktop for Disney per PO#2013-04-00007
Integrated Computer Systems, I - 5 Samsung 23" LED monitor for Gamestop per PO#2013-05-00008
American Technologies Inc. - 1 Projector Infocus IN124 unit for 39F
American Technologies Inc. - 1 Canon Scanner for ORC
American Technologies Inc. - 1 Panasonic KV-S1046C Scanner for Finance
American Technologies Inc. - Polycom Sounstation 2 w/ microphone for SoundStation 2 For 8F Finman Breakout Room
Integrated Computer Systems, I - HP Probook 4440S Intel Core I3-3110M & HP Basic 14 Bundle Carry Case SI#210067854)
Integrated Computer Systems, I - Lenovo Thinkpad Edge E130 (SI#210067552)
Integrated Computer Systems, I - HP Laserjet Pro 200 color M251n printer for Analyn Ibita (SI#210067764)
PTS Corporation - Full payment for Panasonic KX-NCS4716 SIP License (16 licenses)
PTS Corporation - Full payment for 20 Units Panasonic KX-T7716 Sinlge Line Set - Color white
PTS Corporation - 1 Unit Panasonic KX-TDA0170 Digital Hybrid Card - 8 digital hybrid port (SI#1457)
Modutech Office Furniture - Full payment for 7 pcs. Hand Dryer for 8F FINMAN Restroom/pantry
Integrated Computer Systems, I - 50 HP Compaq 8300 Elite with 18.5in LED monitor
Integrated Computer Systems, I - HP Probook 440 GO Intel Core I3-3130M Processor DC & HP Basic 14 Bundle Carry Case SI#210069005)
Philcopy Corporation - 1 pc Smart Light Single Sided Card Printer for 39F
PTS Corporation - 2 Units Panasonic KX-TDA0174 Single Line Card-16 port per card. 25prs Amphenol with 5mtrs cable. 32 Units KX-T7716 Single line set - speaker
Trends & Technologies, Inc. - Cisco5512x ASA with IPS Equipment
Integrated Computer Systems, I - HP DL380p Gen8 8-SFF CTO Server PO#13-10-005 Software Log Server for PCI-DSS Compliance
Integrated Computer Systems, I - Windows Server 2012 STD Open Licences & 5 CALS
Integrated Computer Systems, I - HP Probook 440 NB w/ Bundle Carry Case SI#210070586 (PO#2013-10-00012_Finance MHidalgo)
Integrated Computer Systems, I - 4 pcs. HP Probook 440 Go Intel Core 13-3130M Processor/ HP Basic 14" Bundle Carry Case/ per PO#2013-11-00005
Account
Debit Amt
364,241.08
177,497.07
60,000.00
15,768.05
16,695.00
55,089.29
6,696.43
16,000.00
51,785.71
139,680.00
280,227.35
70,664.70
38,000.00
32,500.00
11,607.14
3,125.00
166,195.00
7,500.00
1,513,271.82
107,142.86
648,750.00
755,892.86
750,087.50
128,392.86
31,250.00
78,303.57
18,750.00
575,892.86
1,250,000.00
693,750.00
156,250.00
24,572.19
21,875.00
202,678.57
32,142.86
342,280.67
160,714.28
71,970.00
51,400.00
51,400.00
67,970.00
17,958.87
Credit Amt
Balance
42,410.71
33,750.00
825,892.86
42,410.71
26,696.43
47,223.21
40,178.57
51,400.00
33,750.00
23,660.71
10,437.50
27,232.14
33,928.57
19,196.43
123,482.14
2,008,928.57
68,750.00
55,714.29
98,985.71
260,132.30
348,214.29
44,138.39
34,375.00
137,500.00
9,166,027.76
11,435,192.44
TB;Vv
Account ID
Account Description
Date
Reference
Jrnl
Trans Description
6820-16-0008
Depreciation Expense - F&F
1/31/13
JV 13-01-0079
GENJ
Depr Exp F&F
6820-16-0008
2/28/13
JV 13-02-0010
GENJ
Depreciation Feb 2013
6820-16-0008
3/31/13
JV 13-03-0010
GENJ
Depreciation Mar 2013
6820-16-0008
4/30/13
JV 13-04-0001
GENJ
Depreciation Apr 2013
6820-16-0008
5/31/13
JV 13-05-0001
GENJ
Depreciation May 2013
6820-16-0008
6/30/13
JV 13-06-0001
GENJ
Depreciation June 2013
6820-16-0008
7/31/13
JV 13-07-0001
GENJ
Depreciation July 2013
6820-16-0008
8/31/13
JV 13-08-0001
GENJ
Depreciation Aug 2013
6820-16-0008
9/30/13
JV 13-09-0001
GENJ
Depreciation Sept 2013
6820-16-0008
10/31/13
JV 13-10-0001
GENJ
Depreciation Oct 2013
6820-16-0008
11/30/13
JV 13-11-0001
GENJ
Depreciation Nov 2013
6820-16-0008
12/31/13
JV 13-12-0001
GENJ
Depreciation Dec 2013
6821-16-0008
Depreciation Expense - Equipme
1/31/13
JV 13-01-0079
GENJ
Depr Exp Equip
6821-16-0008
2/28/13
JV 13-02-0010
GENJ
6821-16-0008
2/28/13
JV 13-02-0085
GENJ
6821-16-0008
3/31/13
JV 13-03-0010
GENJ
6821-16-0008
3/31/13
JV 13-03-0074
GENJ
Depr Exp Equip
6821-16-0008
3/31/13
JV 13-03-0074
GENJ
6821-16-0008
4/30/13
JV 13-04-0001
GENJ
6821-16-0008
4/30/13
JV 13-04-0081
GENJ
6821-16-0008
5/31/13
JV 13-05-0001
GENJ
6821-16-0008
6/30/13
JV 13-06-0001
GENJ
6821-16-0008
7/31/13
JV 13-07-0001
GENJ
6821-16-0008
8/31/13
JV 13-08-0001
GENJ
6821-16-0008
9/30/13
JV 13-09-0001
GENJ
6821-16-0008
10/31/13
JV 13-10-0001
GENJ
6821-16-0008
11/30/13
JV 13-11-0001
GENJ
6821-16-0008
6830-16-0008

12/31/13
1/31/13
JV 13-12-0001
JV 13-01-0062
GENJ
GENJ

ORC.OSG.RPO.VMS accum. depn charges
6830-16-0008
1/31/13
JV 13-01-0079
GENJ
6830-16-0008
6830-16-0008

2/28/13
2/28/13
JV 13-02-0010
JV 13-03-0039
GENJ
GENJ

6830-16-0008
2/28/13
JV 13-02-0085
GENJ
6830-16-0008
6830-16-0008
6830-16-0008

3/31/13
3/31/13
3/31/13
JV 13-03-0010
JV 13-03-0039
JV 13-03-0071
GENJ
GENJ
GENJ

ODC Share for 11F
6830-16-0008
6830-16-0008
6830-16-0008

4/30/13
4/30/13
4/30/13
JV 13-04-0001
JV 13-04-0072
JV 13-04-0071
GENJ
GENJ
GENJ

ODC Share for 11F
6830-16-0008
4/30/13
JV 13-04-0081
GENJ
6830-16-0008
6830-16-0008
6830-16-0008

5/31/13
5/31/13
5/31/13
JV 13-05-0001
JV 13-05-0072
JV 13-05-0079
GENJ
GENJ
GENJ

to reconcile w/ package
6830-16-0008
6830-16-0008

6/30/13
6/30/13
JV 13-06-0001
JV 13-06-0072
GENJ
GENJ

6830-16-0008
6830-16-0008

7/31/13
7/31/13
JV 13-07-0001
JV 13-07-0072
GENJ
GENJ

6830-16-0008
7/31/13
JV 13-07-0122
GENJ
6830-16-0008
6830-16-0008
6830-16-0008
6830-16-0008

8/31/13
8/31/13
8/31/13
8/31/13
JV 13-08-0001
JV 13-08-0072
JV 13-08-0072
JV 13-08-0072
GENJ
GENJ
GENJ
GENJ

VMS-ADMIN accum. depn charges
RPO-ADMIN accum. depn charges
6830-16-0008
8/31/13
JV 13-08-0086
GENJ
6830-16-0008
6830-16-0008
6830-16-0008
6830-16-0008

9/30/13
9/30/13
9/30/13
9/30/13
JV 13-09-0001
JV 13-09-0076
JV 13-09-0076
JV 13-09-0076
GENJ
GENJ
GENJ
GENJ

6830-16-0008
9/30/13
JV 13-09-0087
GENJ
6830-16-0008
6830-16-0008
6830-16-0008
6830-16-0008

10/31/13
10/31/13
10/31/13
10/31/13
JV 13-10-0001
JV 13-10-0076
JV 13-10-0076
JV 13-10-0076
GENJ
GENJ
GENJ
GENJ

6830-16-0008
10/31/13
JV 13-10-0093
GENJ
6830-16-0008
6830-16-0008
6830-16-0008
6830-16-0008

11/30/13
11/30/13
11/30/13
11/30/13
JV 13-11-0001
JV 13-11-0076
JV 13-11-0076
JV 13-11-0076
GENJ
GENJ
GENJ
GENJ

6830-16-0008
6830-16-0008
6830-16-0008
6830-16-0008

12/31/13
12/31/13
12/31/13
12/31/13
JV 13-12-0001
JV 13-12-0076
JV 13-12-0076
JV 13-12-0076
GENJ
GENJ
GENJ
GENJ

TB - Traced to Trial Balance;agrees.
Vv - Verified footing;in order.

PBC; 7/6/11; Michelle hidalgo - RCG Account
Specialist
Debit Amt
101,405.39
101,405.38
101,405.38
102,680.89
102,680.89
110,404.11
110,188.69
110,188.69
110,188.69
109,081.81
109,081.81
109,081.81
656,821.98
710,288.67
-4,152.10
708,765.85
17,114.03
4,152.10
714,357.22
5,704.68
698,989.76
680,487.28
652,145.85
638,635.77
642,207.05
656,154.43
664,145.69
664,566.62
-211,533.89
625,836.95
740,057.41
-211,533.89
-114,220.46
740,057.41
-211,533.89
228,440.92
740,057.41
-211,533.89
228,440.92
-228,440.92
756,418.63
-211,533.89
-18,516.69
760,404.81
-211,533.89
762,371.35
-211,533.89
26,870.57
800,049.88
53,790.64
37,935.28
-211,533.89
-65,675.10
800,377.26
53,790.64
37,935.28
-211,533.89
-65,541.75
812,784.04
53,790.64
37,935.28
-211,533.89
-64,593.15
812,784.04
53,790.64
37,935.28
-211,533.89
812,784.04
53,790.64
37,935.28
-211,533.89
16,399,148.91
TB;Vv

160.20 RCG Property and Equipment v2

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160.20 RCG Property and Equipment v2

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kpmg

Manabat Sanagustin & Co.

Property and Equipment

To reconcile with package

Depreciation and amortization were charged as follows:

13 and 2012 are as follow:

Property and Equipment

Manabat Sanagustin & Co.

Is the list mathematically accurate?

Specific Item Testing

Per invoice (or other supporting documentation)

Trends & Technologies, Inc. - Cisco 2921

Integrated Computer Systems, I - 15HP

Integrated Computer Systems, I - 50HP

Integrated Computer Systems, I - 2HP CTO

Integrated Computer Systems, I - 25 HP

Integrated Computer Systems, I - 4 Axis

Trends & Technologies, Inc. - Cisco 2991

Integrated Computer Systems, I - 25 HP

Modutech Office Furniture - Full payment for 7

Integrated Computer Systems, I - 50 HP

Trends & Technologies, Inc. - Cisco5512x ASA

Integrated Computer Systems, I - HP DL380p

Integrated Computer Systems, I - 4 pcs. HP

Modutech Office Furniture - Display Cabinet

S.F. Asuncion Enterprises - 57 Trade-in tanks,

Trends & Technologies, Inc. - Cisco Catalyst

Furniture & Fixtures

Relevant dates for depreciation purpose

ELID Technology International, - Supply and

R.F. Canlas Design Links - Additional

R.F. Canlas Design Links - Supply &

R.F. Canlas Design Links - Supply &

R.F. Canlas Design Links - Installation of

Manabat Sanagustin & Co.

Results of Audit Procedures:

2) Inquired on the Company's policy in depreciating their assets.

Property Plant &

axis camera for BSA room (9F) 11/24/2010

Integrated Computer Systems, 01/22/2013

Depreciation Expense per

6 staff chairs and tables

b. All tools were disposed on March.

improvement (server room)

R.F. Canlas Design Links - pa 02/22/2011

R.F. Canlas Design Links - gl

R.F. Canlas Design Links -C

Painting works at 39F Comm 01/06/2012

RFCanlas Design Links - Supply 07/18/2012

Depreciation Expense per com

Depreciation Expense per book

cy of depreciation expense for the period ended December 31, 2013.

edule agree with the amount recorded in the trial balance.

he assets. Based on our inquiry, Equipment and

he assets. Based on our inquiry, Furniture and Fixtures

xpense per Books

Expense per com

Expense per books

passed, below AMPT

mpleteness, existence and accuracy of depreciation expense for the period

Furniture & Fixtures

Furniture & Fixtures

TB - Traced to Trial Balance;agrees.

Vv - Verified footing;in order.