Understanding the Fixed Asset Legalized Book

You use the Fixed Asset Legalized Book program (R76A1244) to generate the Annex A report.

Technical Resolution 9 and the General Inspection of Justice require a monthly presentation of the accumulated depreciation or appreciation of goods of use. The report must include different fixed assets groups, including the advance payments to vendors by purchase of goods of use and works in progress. For each of these items, the report must list the beginning balance, additions, disposals, transfers of works in progress, transfers of fixed assets, and the accumulated depreciations.

The Annex A is a legal report that lists, by fixed assets group (lands, machineries, vehicles, works in progress, and so on), the beginning balance for the fiscal year and a summary of the movements of the year through the report date, classified in columns by additions, disposals, receipted transfers, completed transfers. These columns are grouped by movements on original value/asset cost accounts and accumulated depreciation accounts.