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Este texto se hace referencia a la versión del programa 4.2  

Assets Example

This is a simplified example illustrating how the Assets module can be used in a real situation. We have assumed an ordinary business, with a factory plant on owned land. The factory has a building and some fixed equipment. There is machinery and some other equipment in the factory. There is a (rented) office with office equipment and some other assets, and there is a sales unit with a number of vehicles. The first step in setting up the Assets module to handle the situation is to build up a system of classifying the Assets (using the Asset Categories setting) and to define the Accounts to be used for their depreciation (using the Asset N/L Classes setting). Then we enter a number of Depreciation Models (the formulae by which depreciation is calculated) in their setting and define the Departments that will be responsible for the various Assets. Finally we enter the Assets themselves.

When entering Assets, each is assigned to an Asset Category which, in turn, is assigned to an Asset Class. When accounting for Assets, three Accounts are used: these can vary according to the Asset Class. The three Accounts are a Fixed Asset Account, an Asset Account for accumulated depreciation and a Profit & Loss Account for the depreciation for the current period.

You may want to consider having additional Nominal Accounts for additions to each Asset during the current financial year, and for disposals. This simplifies the preparation of the Asset note to financial statements.

In the example below we have defined the relevant Accounts for each Asset Class, and entered them in the table. Each Class has a Code and a description, and in addition to the three Accounts we have assigned an Object to each Class. The Objects belong to the Object Type "FA" (fixed assets), defined using the setting in the Nominal Ledger. The Objects have the same Codes as the Asset Classes. This will be practical later.

We will now enter some Assets.

Normally when you start using the Assets module, your business will already have been in operation for some time. You will therefore need to enter all existing Assets, valued on the first day of the current financial year. Let us begin with the land and the factory. The factory building was purchased on 1 January 1997, and has been depreciated by 5% per year. In the Asset register, enter the Inventory Number and Description, and select an Asset Category and a Department (use 'Paste Special' in both cases). Enter the original Purchase Value.

Change to the 'Models' card to specify how depreciation is to be calculated. Enter the first date of the current financial year as the Start Date 1 and select a Depreciation Model. The Start Date is the date when you will start using Hansa to record the depreciation of the Asset. Depreciation incurred prior to this date should be recorded in the Init. Depr 1 field. If the Depreciation Model uses the Straight Line depreciation method, the depreciation calculation will be based on the original Purchase Value. If it uses the Declining Balance depreciation method, the calculation will be based on the value at the start of the current financial year (i.e. the Purchase Value less the Initial Depreciation). The example below uses a Declining Balance depreciation method:

The Model 2, Init. Depr 2 and Start Date 2 fields are used in cases where a second, alternative, depreciation calculation is required.

Let us now check the results of all this. We start by producing a Depreciation Report for the whole of 2005. Select the report, enter the Asset Number ("FACT"), and enter 2005 as the period:

Choose the Detailed option and click [Run] in the Button Bar to produce the report:

Depreciation for 2005 is shown and is added to the accumulated balances from previous years, and the new book value is calculated.

Now let us do this just for January 2005:

This will calculate the depreciation for just one month.

When you have added all your Assets, you can calculate the total depreciation for each month:

The above report (a Simulation Preview - Depreciations report) shows the depreciation of all Assets for one month (March 2005). You can transfer the information contained in the report to the Nominal Ledger in one of two ways: you can enter it manually to the Transaction register (i.e. copy it from the report); or you can use the 'Create Depreciation Simulations' Maintenance function. The second method creates records in the Simulation register which you can check before converting them into Transactions. You can include these Simulations in Balance Sheet and Profit & Loss reports. The following extract shows a Profit & Loss report for March 2005 with one such Simulation:

This is the Simulation generated by the 'Create Depreciation Simulations' function. It has the appropriate Objects assigned to each posting, which can be used for reporting purposes:

Once it has been ascertained that the Simulation is correct, the month's depreciation figures can be consigned to the Nominal Ledger. This is done using the 'Transactions' function on the Operations menu of the 'Simulations: Browse' window.

For examples illustrating the more specialised features of the Assets module, please refer to the relevant sections of these web pages.

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