This appendix contains the topic:
The Fixed Assets system includes the following elements that you can include in your depreciation formulas:
01-Asset Cost - Inception Through Current Year
02-Accumulated Depreciation - Prior Year Balance Forward (Primary)
03-Asset Life in Periods (rounded to whole periods)
04-Asset Life Periods Elapsed at Beginning of Current Year
05-Asset Life Periods Remaining at Beginning of Current Year
06-Asset Life Periods in Current Year (whole periods)
07-Salvage value (as calculated in Annual Rule)
08-Annual Depreciable Base Amount (as calculated in Annual Rule)
09-Annual Depreciable Limit (as calculated in Annual Rule)
10-Basis Amount (as calculated in the Annual Rule)
11-Multiplier (from Annual Rule Multiplier)
12-Formula Multiplier/Constant (from Depreciation Formula)
13-Asset Life in Days
14-Asset Life Days Expired to Beginning of Year
15-Asset Life Days Remaining to Beginning of Current Year
16-Asset Life Days to Depreciate - Current Year
17-Asset Life Days Percent - Inception to Date thru Beginning of Current Year
18-Asset Life Days Percent - Current Year
19-Asset Life Days Percent Remaining - Current Year to Asset Life End
20-Asset Life Days Percent Inception thru End of Current Year
21-Asset Life Days Percent in First Year of Asset Life
22-Accumulated Depreciation - Year-to-Date Activity (Primary)
23-Accumulated Depreciation - Prior Year Balance Forward (Secondary)
24-Accumulated Deprecation - Year-to-Date Activity (Secondary)
25-Statistic Percent - Year-to-Date (DS1xxx / DS3xxx)
26-Statistic Percent - Current Period (DS1xxx / DS3xxx)
27-Statistic - Current Period (DS1xxx)
28-Statistic - Current Year-to-Date (DS1xxx)
29-Statistic - Original (DS2xxx)
30-Statistic - Base Inception-to-Date (DS3xxx)
31-GL Statistic (DS4xxx)
32-GL Statistic as Percent (DS4xxx / 100)
33-Units of Production - Current Year Percent
34-Units of Production - Current Year Production
35-Units of Production - Prior Year Production
36-Units of Production - Total Revisions
37-Sum of the Years Digits (denominator)
38-Sum of the Years Digits - Inverse of Years Digit
39-Sum of the Years Digits - Inverse of Years Digit - 1
40-Sum of the Years Digits - First Year Percent
41-Sum of the Years Digit - Last Year Percent
42-Investment Tax Credit
43-Replacement Cost
44-Replacement Cost Last Year
45-Insurance Value (on Item Master)
46-Salvage Value (on Item Balance)
47-Item Method Percent (on Item Balance)
48-Company/LT Method Percent (Company/LT rule)
49-Normal Number of Periods (Company/LT rule)
50-Initial Year Apportionment Percent
51-Intermediate Accumulated Depreciation - Rule 1 (for "I" Compute Direction)
52-Intermediate Accumulated Deprecation - Rule 2 (for "I" Compute Direction)
53-Life Year in Process (for "I" Compute Direction)
54-Intermediate Accumulated Deprecation (2nd Rule of 1 or 2, "I" Direction)
55-Asset Life Periods (rounded to half periods)
56 - Disposal Year Apportionment %
57 - FA Balance: AA LT (DSA1)
58 - FA Balance: Current LT (DSA2)
59 - FA Balance: AAI line 4 LT (DSA3)
60 - GL Balance: AA LT (DSA4)
61 - GL Balance: Current LT (DSA5)
62 - GL Balance: AAI Line 4 LT (DSA6)
63 - Initial Period Apportionment %
64 - Actual Remaining Life Periods
65 - AD Year to Prior Period
| Topic | Description |
|---|---|
| Depreciation (00) | Code - $ARDA Source - Calculated
Derived from the Depreciation Formula (FORD) in the Annual Depreciation Rule table (F12852). Default value is the Multiplier * Basis if the Multiplier field is not blank. If the Multiplier field is blank, the first year amount is adjusted by the Initial Term Apportionment Percent ($APIT). Disposal Year amount is adjusted by the apportionment percentage for the disposal year ($APDY). |
| Asset Cost - Inception to Date Through Current Year (01) | Code - $COST Source - F1202
Sum of the prior year balance and all current year posting fields from the Item Balance Cost records for an asset that relate to the same cost (subledger). A cost record is differentiated from other Item Balance records with a "0" in the Balance Character Code (FLCHCD). |
| Accumulated Depreciation - Prior Year Balance Forward (Primary) (02) | Code - $ADB1 Source - F1202
Sum of the prior year balance fields from the Item Balance Primary Accumulated Depreciation records for an asset that relate to the same cost (subledger), and the associated amounts in the Item Balance Tag table (F12021) through the computation date. A Primary Accumulated Depreciation record is differentiated from other Item Balance records with a "1" in the Balance Character Code (FLCHCD). |
| Asset Life in Periods (03) | Code - $ALPT Source - F1202 or F12003
Asset Life in Periods is retrieved from either the Deprecation LT Rule Cross Reference table (F12003) associated with the Accounting Category, Depreciation Category, Cost/Object/Subsidiary, Subledger Type / Subledger of the Asset Item Master and Item Balance record for the specific Ledger Type, or the Item Balance table (F1202) depending on the Depreciation Rule Fixed Asset constant in the Fixed Asset Constants table (F1200). |
| Asset Life Periods - Elapsed at Beginning of Current Year (04) | Code - $ALPE
Asset Life Periods Remaining at Beginning of Current Year ($ALPR) subtracted from the Asset Life in Periods ($ALPT). |
| Asset Life Periods Remaining at Beginning of Current Year (05) | Code - $ALPR
Asset Life Days Remaining at Beginning of Year ($ALDR) divided by 365.25. This amount is then multiplied by the Normal Number of Periods in a Year - Calculations ($NNPD). |
| Asset Life Periods in Current Year (06) | Code - $ALPC
Asset Life Days Percent - Current Year ($APLC) multiplied by Asset Life in Periods ($ALPT). |
| Salvage Value (07) | Code - $ARSV Source - Calculated in Annual Rule
Results of formula associated with the Salvage Value Rule (FORS). Default value is zero. |
| Lower Limit of Annual Depreciation (08) | Code - $ARLL Source - Calculated in Annual Rule
Results of formula associated with the Lower Limit of Annual Depreciation (FORL). Default value is zero. |
| Upper Limit of Annual Depreciation (09) | Code - $ARUL Source - Calculated in Annual Rule
Results of formula associated with the Upper Limit of Annual Depreciation (FORU). Default value is the remaining depreciable basis, unless the Over Depreciation Convention is set to allow over depreciation (LUOUDC). In this case, the limit is the amount calculated for Depreciation ($ARDA). |
| Basis Amount (10) | Code - $ARBA Source - Calculated in Annual Rule
Results of formula associated with the Basis Rule (FORB). Default value is Cost. |
| Multiplier (11) | Code - $ARMP Source - Annual Rule
Multiplier specified in the annual rule. |
| Formula Amount/Constant (12) | Code - $DFCA Source - Depreciation Formula
Depreciation Formula Amount from Depreciation Formula. Note that where this value represents an amount, it must represent the amount consistent with the way amounts are formatted in the database. For example, where decimals are specified as 2, the amount of 10.00 would be represented as 1000. |
| Asset Life in Days (13) | Code - $ALDT Source - Calculated
Asset Life in Periods ($ALPT) divided by the Normal Number of Periods ($NNPD). This amount is then multiplied by 365.25 (no rounding and zero decimals). |
| Asset Life Days Expired to Beginning of Current Year (14) | Code - $ALDE Source - Calculated
Asset Life Days Remaining at Beginning of Year ($ALDR) subtracted from the Asset Life in Days ($ALDT). |
| Asset Life Days Remaining at Beginning of Current Year (15) | Code - $ALDR Source - Calculated
[ AbDt Fully Depreciated Date (Adjusted) ($#FDDA) ] - [AbDt - Calculate From Date - Asset (current year) ($#CDFA) ] + 1. |
| Asset Days to Depreciate - Current Year (16) | Code - $ALDC Source - Calculated
[ AbDt Calculate Through - Asset (current year) ($#CDTA) ] - [ AbDt Calculate From - Asset (current year) ($#CDFA) ] + 1 (to indicate the start day). |
| Asset Life Days Percent - ITF thru Beginning of Current Year (17) | Code - $APLE Source - Calculated
Asset Life Days Expired to Beginning of Year ($ALDE) divided by Asset Life in Days ($ALDT). |
| Asset Depreciation Days Percent - Current Year (18) | Code - $APLC Source - Calculated
Asset Days to Depreciate - Current Year ($ALDC) divided by Asset Life Days ($ALDT). |
| Asset Life Days % Remaining - Beginning of Year to Fully Depreciated Date (19) | Code - $APLR Source - Calculated
Asset Life Days Remaining at Beginning of Year ($ALDR) divided by Asset Life in Days ($ALDT) |
| Asset Life Days % Inception thru End of Current Year (20) | Code - $APLI Source - Calculated
Asset Life Days Expired to Beginning of Year ($ALDE) is added to Asset Days to Depreciate - Current Year ($ALDC). The total is then divided by Asset Life Days ($ALDT). |
| Asset Life Days % in 1st Year of Asset Life (21) | Code - $APL1 Source - Calculated
Earlier of: [AbDt Disposal Date Adjusted ($#DRTA)] -OR- [AbDt Depreciation Start Year Fiscal End Date ($#DSYE)] Less: [AbDt Depreciation Start Date Adjusted ($#DSDA)] Divided by: [Asset Life in Days ($ALDT)] |
| Accumulated Depreciation - Year to Date Activity - Primary Account (22) | Code - $ADC1 Source - Calculated
Sum of the current year posting fields thru the current period from the Item Balance (F1202) Accumulated Deprecation records for an asset that relate to the same cost. An Accumulated Depreciation record is differentiated with a 2 in the Balance Character code (FLCHCD). ((FLAN01 + FLAN02...FLAN0i)) where i=1 to Normal Number of Periods, where FLCHCD = 2. FLAPYC + (FLAN01) where i=1 to current period. |
| Accumulated Depreciation - Prior Year Balance Forward - Secondary Account (23) | Code - $ADB2 Source - Calculated
Sum of the prior year balance fields (FLAPYC and L1APYC) from the Item Balance (F1201) Secondary Accumulated Depreciation records for an asset that relate to the same cost (Subledger), and the associated amounts in the Item Balance Tag (F12021) table through the computation date. A Secondary Accumulated Depreciation record is differentiated with a 3 in the Balance Character Code (FLCHCD). |
| Accumulated Depreciation - Year to Date Activity - Secondary Account (24) | Code - $ADC2 Source - Calculated
Sum of the current year posting fields through the current period from the Item Balance (F1202) Accumulated Depreciation records for an asset that relate to the same cost. An Accumulated Depreciation record is differentiated with a 3 in the Balance Character Code (FLCHCD). (FLAN01 + FLAN02..FLAN0i) where i=1 to Normal Number of Periods, where FLCHCD = 3. FLAPYC = FLAN0i where i=1 to current period. |
| Statistic % -Year to Date (25) | Code - $DSPY Source - Calculated
[Statistic - Current Year to Date ($DSAY)] divided by [(Statistic - Base ITD ($DSAB)] |
| Statistic % - Current Period (26) | Code - $DSPP Source - Calculated
[Statistic - Current Period ($DSAP)] divided by [(Statistic - Base ITD ($DSAB)] |
| Statistic - Current Period (27) | Code - $DSAP Source - F1202 associated DS1xxx AAI, Units LT
Account: DS1xxx AAI, where xxx is from F1202 Category Code (LNDPCC) if present, or DS1 AAI otherwise. Ledger Type: Units Ledger associated with the Depreciation Ledger (default to the AU ledger). Units Amount - Net Period Postings for Current Period |
| Statistic - Current Year to Date (28) | Code - $DSAY Source - F1202 associated DS1xxx AAI, Units LT
Account: DS1xxx AAI, where xxx is from F1202 Category Code (LNDPCC) if present, or DS1 AAI otherwise. Ledger Type: Units Ledger associated with the Depreciation Ledger (default to the AU ledger). Units Amount + Balance Forward |
| Statistic - Original (29) | Code - $DSAO Source: F1202 associated DS2xxx AAI, Units LT
Account: DS2xxx AAI, where xxx is from F1201 Category Code (LNDPCC) if present, or DS2 AAI otherwise. Ledger Type: Units Ledger associated with the Depreciation Ledger (default to the AU ledger). Units Amount + Balance Forward |
| Statistic - Base ITD (30) | Code - $DSAB Source - F1202 associated DS3xxx AAI, Units LT
Account: DS3xxx AAI, where xxx is from F1201 Category Code (LNDPCC) if present, or DS3 AAI otherwise. Ledger Type: Units Ledger associated with the Depreciation Ledger (default to the AU ledger). Units Amount + Balance Forward |
| GL Statistic (31) | Code - $DSGY Source - F0902 associated DS4xxx AAI, Units LT
Account: DS4xxx AAI, where xxx is from F1201 Category Code (LNDPCC) if present, or DS4 AAI otherwise. Ledger Type: Units Ledger associated with the Depreciation Ledger (default to the AU ledger) Units Amount + Balance Forward |
| GL Statistic as % (32) | Code - $DSGP Source - Calculated
[GL Statistic ($DSGY)] / 100 |
| Units of Production - Current Year % (33) | Code - $UPPC Source - Calculated
[Units of Production - Current Year Production ($UPAC)] divided by [Units of Production - Total Revisions ($UPAR) - Units of Production Prior Year ($UPAB)] |
| Units of Production - Current Year Production (34) | Code - $UPAC Source - F1208
Conditional: F12003 if Depreciation Rule is rule 1; otherwise F1202. Key based on the Depreciation Rule Code (LNDPRL): F12003 if 1 F1202 otherwise LF1208 - FPUPY |
| Units of Production - Prior Year Production (35) | Code - $UPAB Source - F1208
Conditional: F12003 if Depreciation Rule is rule 1; otherwise F1202. Key based on the Depreciation Rule Code (LNDPRL): F12003 if 1 F1202 otherwise LF1208 - FPUPP |
| Units of Production - Total Revisions (36) | Code - $UPAR Source - F1208
Conditional: F12003 if Depreciation Rule is rule 1; otherwise F1202. Key based on the Depreciation Rule Code (LNDPRL): F12003 if 1 F1202 otherwise LF1208 - Sum of Original (FPTOU), Prior Year Revisions (FPPRV), and Current Year Revisions (FPCRV). |
| Sum of the Years Digits (denominator) (37) | Code - $SYDS Source - Calculated
Conditional: Life Year Reference is "Asset" - LULYRC = 1 Denominator is the Sum of the Years Digits: ( [Asset Life Years ($ALYT) ] + ( [Asset Life Years ($ALYT) ] + 1 )) divided by 2 |
| Sum of the Years Digits - Inverse of Years Digit (38) | Code - $SYI1 Source - Calculated
Conditional: Life Year Reference is "Asset" - LULYRC = 1 The numerator in the Sum of the Years Digit calculation. In the first year, the value for a 7 year asset would be 7. The second year would be 6, and so on. The value must be greater than 0 and less than or equal to the Asset Life in Years + 1 ($ALYT) (for use in computing $SYI2 for "stub" portion). [Asset Life in Years ($ALYT)] - [Life Year ($ALYR)] + 1 |
| Sum of the Years Digits - Inverse of Years Digit - 1 (39) | Code - $SYI2 Source - Calculated
Conditional: Life Year Reference is "Asset" - LULYRC = 1 Sum of Years Digits Depreciation is based on the Asset Life Year. If this does not equal the fiscal year, an allocation must be made. This is the numerator for the first part of years subsequent to the first year. [SYD - Inverse of Years Digit ($SYI1)] - 1 Value can be between 0 and the Asset Life in Years ($ALYT) |
| Sum of the Years Digits - First Year % (40) | Code - $SYP1 Source - Calculated
Conditional: Life Year Reference is "Asset" - LULYRC = 1 Percentage used to allocate portion where Asset Life Year overlaps the Fiscal Life Year; the difference between the start of the asset life year and the end of the fiscal year as a percentage of the total year. [ [AbDt Current Fiscal Year End Date ($#CYEF)] - [AbDt Current Year Start Date - Asset ($#CYBA)] + 1 ] divided by [AbDt Current Fiscal Year End Date ($#CYEF)] - [AbDt Current Fiscal Year Beginning Date ($#CYBF)] + 1 ] |
| Sum of the Years Digits - Last Year % (41) | Code - $SYPL Source - Calculated
Conditional: Life Year Reference is "Asset" - LULYRC = 1 The portion of the Asset Life Year that is deferred from a previous fiscal year because of the timing between the Fiscal and Asset Life Year, as a percentage of the year. 1 - [Sum of the Years Digits - First Year % ($SYP1)] Default value is 0 |
| Item Master ITC Amount (42) | Code - $IMIT Source - F1201 - FAAITY
ITC Amount from Item Master. |
| Replacement Cost (43) | Code - $IMRC Source - F1201 - FAARPC
Replacement Cost from Item Master. |
| Replacement Cost Last Year - Item Master (44) | Code - $IMRC Source - F1201 - FAARPC
Replacement Cost Last Year from Item Master. |
| Insurance Value (45) | Code - $IMIV Source - F1201 - FAAIV
Insurance Value from Item Master. |
| Salvage Value (46) | Code - $$IBSV Source - F1202 - FLTKER
Salvage Value from Item Balance (F1202) record. |
| Item Method % (Item Balance) (47) | Code - $$MPIB Source - F1202 - FLADMP
Percentage from Item Balance (F1202) record |
| Company/LT Method % (Company/LT Rule) (48) | Code - $$MPLT Source - F12003 - FFADMP
Percentage from Depreciation / Ledger Type Rule Cross Reference table (F12003); also known as Depreciation Default table |
| Normal Number of Periods in a Year - Calculations (49) | Code - $NNPD Source - F0010 / F0025
Conditional: LHNNPO; CCCCALD if LHNNPO *BLANK |
| Apportionment % - Initial Year (50) | Code - $APIT Source - Calculated
Adjusted Asset Life Days in the Initial Year as a Percentage of all the days in the year. If the Disposal Date and Adjusted Depreciation Start Date are the same, then ZERO. (DSYE - (DSDA - 1)) divided by (DSYE - (DSYB - 1)) |
| Intermediate Accumulated Depreciation - Rule 1 (51) | Code - $IA1AA Source - Calculated
Sum of Amounts calculated by rule 1 up to but not including the rule currently being calculated. Can be used when doing Inception to Date calculations to determine the re-calculated accumulated depreciation at the beginning of a year. (The amount is also available to rule 2). |
| Intermediate Accumulated Depreciation - Rule 2 (52) | Code - $IA2AA Source - Calculated
Sum of Amounts calculated by rule 2 but not including the rule currently being calculated. Can be used when doing Inception to Date calculations to determine re-calculated accumulated depreciation at the beginning of a year. |
| Life Year In Process (53) | Code - $K Source - Calculated
A counter of the current life year in process, for use in Inception to Date calculations where, for example, the Life Year might be needed as a divisor. |
| Intermediate Accumulated Depreciation - 2nd Rule of 1 or 2 (54) | Code - $ARTOT Source - Calculated
Where the secondary account rule dictates that an annual amount is calculated as a result of the greater or lesser of the amounts calculated in the rule, the Intermediate total is the accumulation year by year, representing the intermediate accumulation amount. Appropriate for use in Inception to Date formulas where the secondary rule is a 1 or a 2. |
| Asset Life Periods in Current Year (Rounded to 1/2) (55) | Code - $ALRH Source - Calculated
Similar to Formula 06, except that this formula amount is rounded to the closest one-half. (Formula 06 amount is rounded to whole periods.) |
| Disposal Year Apportionment % (56) | This element calculates the Disposal Year Apportionment percentage base on a percentage of days. This calculation will be based on one of the following:
§ (Disposal Date - Start of through Date Fiscal Year)/Number of days in Current Fiscal Year. § Disposal Year Apportionment = 1.0 - Element 50 (Apportionment % - Initial Year). |
| FA Balance: AA LT (DSA1) (57) | This element uses the DSA1 AAI to retrieve the Inception to Date Asset Balance Information from the F1202 for the AA ledger type. |
| FA Balance: Current LT (DSA2) (58) | This element uses the DSA2 AAI to retrieve the Inception to Date Asset Balance Information from the F1202 for the current ledger type being depreciated. |
| FA Balance: AAI line 4 LT (DSA3) (59) | This element uses the DSA3 AAI to retrieve the Inception to Date Asset Balance Information from the 1202 for the Ledger Type defined on the description line 4 of the AAI. |
| GL Balance: AA LT (DSA4) (60) | This element uses the DSA4 AAI to retrieve the Inception to Date Asset Balance Information from the F0902 for the AA ledger type. |
| GL Balance: Current LT (DSA5) (61) | This element uses the DSA5 AAI to retrieve the Inception to Date Asset Balance Information from the F0902 for the current ledger type being depreciated. |
| GL Balance: AAI Line 4 LT (DSA6) (62) | This element uses the DSA6 AAI to retrieve the Inception to Date Asset Balance Information from the F0902 for the ledger type defined on the description line 4 of the AAI. |
| Initial Period Apportionment % (63) | This element uses the Period Processing method of computation P only. If the modified start date is not the start of or the end of the period, this element will calculate the apportionment percentage to use. Mid-month or Actual Start Dates are examples of number of days that do not match full period results. For these examples, this element will calculate the apportionment percentage using the number of days elapsed in the period by the number of days in the period. |
| Actual Remaining Life Periods (64) | If the life an asset is 36 periods, the actual total number of periods remaining would be 35 for depreciation purposes when calculating depreciation for the first period. For each period, this number would decrease by one. |
| AD Year to Prior Period (65) | This is an accumulation of depreciation taken from the beginning of the asset's life through the prior period that depreciation is being calculated for. |