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Excel Skills
Skills || Fixed
Fixed Assets
Assets Register
Register Template
Template
About
About this
this template
template
This
This comprehensive
comprehensive template
template enables
enables users
users to
to compile
compile aa complete
complete fixed
fixed assets
assets register
register which
which incorporates
incorporates an
an unlimited
unlimited
and
categories;
facilitates
recording
additions,
disposals,
revaluations
and
impairments;
automatically
and categories; facilitates recording additions, disposals, revaluations and impairments; automatically calculate
calculat
depreciation
depreciation charges;
charges; calculates
calculates tax
tax values
values based
based on
on user
user defined
defined tax
tax codes;
codes; calculates
calculates deferred
deferred tax
tax balances
balances aa
automated
automated journal
journal report.
report. The
The template
template has
has been
been designed
designed specifically
specifically for
for the
the requirements
requirements of
of IFRS
IFRS but
but can
can also
also be
be u
asset
asset register
register which
which is
is only
only based
based on
on historical
historical costs.
costs.
About
About our
our unique
unique templates
templates
Our
Our unique,
unique, practical
practical templates
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produce results
results that
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are more
more comparable
comparable to
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than regular
regular Excel
Excel tem
te
only
contain
limited
functionality
but
our
templates
produce
complex
automated
reports
based
on
limited
user
only contain limited functionality but our templates produce complex automated reports based on limited user input.
input. Y
Excel
Excel skills
skills in
in order
order to
to use
use our
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templates -- all
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our templates
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only require
require basic
basic user
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input and
and include
include comprehensive
comprehensive ste
ste
About
About this
this sample
sample file
file
This
This Excel
Excel document
document is
is only
only aa sample
sample of
of the
the fixed
fixed assets
assets register
register template.
template. Weve
Weve created
created this
this sample
sample to
to enable
enable cus
cus
features
features of
of this
this template.
template. You
You will
will therefore
therefore not
not be
be able
able to
to use
use this
this version
version of
of the
the template
template -- the
the full
full version
version of
of the
the tem
tem
after
after buying
buying the
the template
template or
or aa full
full membership
membership of
of the
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Skills website.
website.
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Buy this template
click here
ister which
gister
which incorporates
incorporates an
an unlimited
unlimited number
number of
of fixed
fixed asset
asset classes
classes
mpairments;
automatically
calculates
monthly
and
mpairments; automatically calculates monthly and year-to-date
year-to-date
calculates
calculates deferred
deferred tax
tax balances
balances and
and includes
includes aa comprehensive
comprehensive
uirements of
quirements
of IFRS
IFRS but
but can
can also
also be
be used
used to
to compile
compile aa simple
simple fixed
fixed
ware
ware solutions
solutions than
than regular
regular Excel
Excel templates.
templates. Most
Most Excel
Excel templates
templates
eports
based
on
limited
user
input.
You
also
don't
need
eports based on limited user input. You also don't need advanced
advanced
input
input and
and include
include comprehensive
comprehensive step
step by
by step
step instructions.
instructions.
e created
ve
created this
this sample
sample to
to enable
enable customers
customers to
to view
view the
the layout
layout and
and
emplate -- the
template
the full
full version
version of
of the
the template
template can
can only
only be
be downloaded
downloaded
s template
k here
Template Set-up
The template can be customized for your business by editing the default business details, asset categories, asset classes
and tax codes on the Set-up sheet. The business name that is entered in cell C5 is used as a heading on all the other
sheets, the year-end month that is selected in cell C7 is used in order to calculate year-to-date balances and the income tax
percentage that is specified in cell C9 is used to calculate deferred tax balances.
Asset Classes
The template includes 6 default fixed asset classes which can be customized in the cell range from cell A13 to cell B18. The
default asset class codes in column A and the default asset class descriptions in column B 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 A and entering a description for the new class in column B.
Note: All new asset classes must be inserted above the "ZZ" asset class code and a maximum of 30 asset classes can be
accommodated in the template.
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Asset Set-up
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Error Codes
The following error codes may result from inaccurate input on the Assets and Transact sheets and will be displayed in the
Error Code 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 column:
E1 - 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.
E2 - this error code means that the asset category that needs to be selected in column E on the Assets sheet is blank or
does not exist. Select a valid asset category from the list box in order to resolve the error. Note that all the asset categories
that are included on the Set-up sheet are included in the list box.
E3 - this error code means that the asset number that needs to be selected in column C on the Transact sheet is blank or
does not exist. Select a valid asset number from the list box in order to resolve the error. Note that all the asset numbers that
are recorded on the Assets sheet are included in the list box.
E4 - this error code means that the transaction type that needs to be selected in column B on the Transact sheet is blank
or does not exist. Select a valid transaction type from the list box 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. Once a disposal is
recorded for an asset (even if the asset has only been scrapped and not actually disposed of), any subsequent transactions
need to be recorded by using a new asset number.
E5 - 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 back into the fixed asset register after perhaps recording a
disposal transaction, a new asset number must be used.
E6 - 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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E7 - 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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E8 - 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 F.
E9 - 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 (even if a loss is made on the disposal of an asset) 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.
E10 - 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 (use a transaction amount of nil).
E11 - this error code means that the tax code that needs to be selected in column F on the Assets sheet is blank or does
not exist. Select a valid tax code from the list box in order to resolve the error. Note that all the tax codes that are recorded
on the Set-up sheet are included in the list box.
Note: Input errors may result in inaccurate template calculations and it is therefore imperative that all errors are resolved
before reviewing the fixed asset register balances and processing any general ledger journal entries.
Calculation Methodology
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. We 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.
Additions
Fixed asset additions are included in the fixed asset register in the month of the acquisition and also depreciated from the
month of acquisition. All 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. Acquisitions are usually recorded in the primary accounting system by
allocating the addition to the appropriate fixed asset account and crediting the bank or accounts payable control account.
For 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 Set-up sheet and credited against the Bank account.
Disposals
Fixed assets that are disposed of are removed from the fixed asset register in the month of the disposal. All 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 (historical cost or gross carrying value less
accumulated depreciation) constitutes the profit or loss on the disposal of the asset.
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If the revaluation results in an asset impairment (which means that the revaluation amount is less than the net carrying value
of the asset), 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. A 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 Set-up sheet.
Note: If a revaluation on an asset therefore results in an asset impairment, you can expect to see equal negative values in
the Revaluation columns in both the cost and accumulated depreciation sections on the fixed asset register (which equals
the accumulated depreciation on the asset as at the date of revaluation) and the amount of the impairment write-off in the
Impairment column in the cost section of the fixed 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 fixed asset register as a positive amount.
Depreciation
All 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 E2 on the Assets
sheet. The date in this cell is the only user input that is required in order to update all the depreciation calculations.
All 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 exceeds the historical cost of the asset, depreciation on the revaluation will be calculated from the
date of the revaluation transaction.
All depreciation calculations are based on the historical cost or gross carrying value (for assets that have been revalued) 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.
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Note: When an asset is acquired, depreciation is calculated and written off from the month in which the addition falls. When
an asset is disposed of, depreciation is calculated up to the month before the date of the disposal. When an asset is
revalued, the effect of the revaluation is taken 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. Just like the other journal entries, the depreciation journals are
based on the asset categories that are created on the Set-up sheet. Users are therefore able to specify a separate
depreciation account for each asset category.
Note: If you want to process depreciation journals on a monthly basis, make sure that you select the MTD option from the list
box in cell E2 on the Journals sheet. If you select the YTD option from this list box, all depreciation calculations will be based
on a year-to-date basis.
Tax Allowances
All the tax allowance and tax value calculations in this template are automated. All 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 linked to an asset on the Assets sheet and the annual tax rates
that are specified for the appropriate tax code on the Set-up sheet.
Note: No journals are processed as a result of tax values or tax allowance calculations. These calculations are included in
the template in order to include the tax values of all assets in the fixed asset register and to facilitate the calculation of
deferred tax assets and liabilities.
Deferred Taxation
Deferred 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. Depreciation based on the revaluation of assets
should not be allocated to the income statement and therefore also have no effect on deferred tax calculations. All 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 tax calculations because the difference
between the tax and accounting treatment of the asset is permanent and not temporary as is required in terms of the
principles of deferred taxation.
The income tax rate that is specified in cell C9 on the Set-up sheet is used for all deferred taxation calculations. If this rate is
amended, all deferred tax calculations are updated automatically. A 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 tax rate, changing the rate and comparing the deferred tax 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 Set-up sheet.
Page 29 of 59
Note: If you want to view the detailed fixed asset records that make up the totals on the Class sheet, you can apply a filter to
the Class column on the Assets sheet by clicking the selection arrow next 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 E2 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.
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Template Settings
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. Most of the formulas that are used in this template are
based on named cell ranges that include the first 1,000 rows on the Assets and Transact sheets. When 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 Name, and selecting Define in order
to open the Define Name dialog box. The calculations that include the transactions on the Assets and Transact sheets are all
based on the "Records" named range. This named cell range includes a default value of 1,000 - 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 clicking the OK button.
The data validation features that are used to validate user input on the Assets and Transact sheets have been implemented
in the first 1,000 rows on these sheets. Before you reach this limit, you can simply copy one of the blank rows before row
1,000 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.
Page 35 of 59
This template remains the intellectual property of www.excel-skills.com and is protected by international copyright laws. Any
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. Subsequent distribution of the template by parties
outside of the organisation is however expressly prohibited and represents an infringement of international copyright laws.
Page 36 of 59
Year-End Month
February
Income Tax %
28.0%
On
On this
this sheet:
sheet:
The
The input
input cells
cells on
on this
this sheet
sheet enable
enable you
you to
to customize
customize the
the template
template for
for your
your
business.
business. You
You can
can enter
enter your
your business
business name,
name, select
select aa year
year end
end period,
period,
specify
specify an
an income
income tax
tax percentage,
percentage, maintain
maintain the
the default
default fixed
fixed asset
asset classes,
classes,
maintain
maintain the
the default
default fixed
fixed asset
asset categories
categories and
and maintain
maintain the
the default
default tax
tax
codes.
codes. A
A complete
complete list
list of
of user
user input
input error
error codes
codes are
are also
also included
included on
on this
this
sheet
sheet for
for information
information purposes.
purposes.
Asset Classes
Code
Description
LB
PM
CE
OE
FF
Computer Equipment
Office Equipment
Furniture & Fixtures
MV
ZZ
Motor Vehicles
End of list
Asset Categories
Code
Class
Description
Cost
Acc Depr
Depr
Revalue
Impairment
Profit
Def Tax BS
Def Tax IS
LBU01
PPM01
LB
PM
BS-101
BS-102
BS-151
BS-152
IS-401
IS-402
BS-801
BS-801
IS-457
IS-457
IS-408
IS-408
BS-750
BS-750
IS-610
IS-610
PPS02
EQP01
EQS01
PM
PM
PM
Secondary Plant
Primary Equipment
Secondary Equipment
BS-103
BS-104
BS-105
BS-153
BS-154
BS-155
IS-403
IS-404
IS-405
BS-801
BS-801
BS-801
IS-457
IS-457
IS-457
IS-408
IS-408
IS-408
BS-750
BS-750
BS-750
IS-610
IS-610
IS-610
SMA01 PM
CHW01 CE
Small Assets
Computer Hardware
BS-106
BS-111
BS-156
BS-161
IS-406
IS-411
BS-801
BS-801
IS-457
IS-457
IS-408
IS-408
BS-750
BS-750
IS-610
IS-610
CSW01
OFE01
FFX01
MVH01
ZZ
Computer Software
Office Equipment
Furniture & Fixtures
Motor Vehicles
BS-112
BS-121
BS-131
BS-142
BS-162
BS-171
BS-181
BS-192
IS-412
IS-421
IS-431
IS-442
BS-801
BS-801
BS-801
BS-801
IS-457
IS-457
IS-457
IS-457
IS-408
IS-408
IS-408
IS-408
BS-750
BS-750
BS-750
BS-750
IS-610
IS-610
IS-610
IS-610
Year 1 %
20.0%
50.0%
5.0%
100.0%
33.3%
50.0%
25.0%
16.7%
20.0%
0.0%
Year 2 %
20.0%
30.0%
5.0%
0.0%
33.3%
50.0%
25.0%
16.7%
20.0%
0.0%
Year 3 %
20.0%
20.0%
5.0%
0.0%
33.3%
0.0%
25.0%
16.7%
20.0%
0.0%
Year 4 %
20.0%
0.0%
5.0%
0.0%
0.0%
0.0%
25.0%
16.7%
20.0%
0.0%
Year 5 %
20.0%
0.0%
5.0%
0.0%
0.0%
0.0%
0.0%
16.7%
20.0%
0.0%
5Y Total
100.0%
100.0%
25.0%
100.0%
100.0%
100.0%
100.0%
83.3%
100.0%
0.0%
AF
1
0
1
1
1
1
1
1
1
1
CE
OE
FF
MV
End of list
Tax Codes
Code
App
A
Yes
B
No
C
Yes
D
Yes
E
Yes
F
Yes
G
Yes
H
Yes
I
Yes
J
Yes
ZZ
End of list
Description
Plant & Equipment - General
Plant & Equipment - Special
Buildings
Small Assets
Computer Equipment - Hardware
Computer Equipment - Software
Office Equipment
Furniture & Fixtures
Motor Vehicles
No Tax Allowance
E4
E5
E6
E7
E8
E9
E10
E11
Page 37 of 59
Review Date
www.excel-skills.com
Asset
Asset ID
Number
Number
LB-00001
99843
PP-00001
87978921
Description
Factory Land & Buildings
Aquino V40 X 1 (Melda control)
Asset
Type
Owned
Owned
PP-00002
PP-00003
87879827
98099812
Aquino LTC-10 x 1
V25 Machining centre x 1
PP-00004
PP-00005
89098801
90393132
PP-00006
PP-00007
90937839
13800981
2/28/2014
YTD From
YTD To
MTD From
MTD To
3/1/2013
2/28/2014
2/1/2014
2/28/2014
LB
PM
Acquisition
Date
7/20/2008
7/20/2008
Last Trn
Date
3/1/2013
3/1/2013
Current Trn
Date
3/1/2013
3/1/2013
LBU01
PPM01
Tax Code
J
B
Error
Code
-
Owned
Owned
PPM01
PPM01
B
B
PM
PM
7/20/2008
7/20/2008
3/1/2013
3/1/2013
3/1/2013
3/1/2013
7/20/2008
7/20/2008
3/1/2013
3/1/2013
Owned
Owned
PPM01
PPM01
B
B
PM
PM
7/20/2008
7/20/2008
3/1/2013
3/1/2013
3/1/2013
3/1/2013
7/20/2008
7/20/2008
3/1/2013
3/1/2013
Owned
Owned
PPM01
PPM01
B
B
PM
PM
7/20/2008
7/20/2008
3/1/2013
3/1/2013
3/1/2013
3/1/2013
7/20/2008
7/20/2008
PM
PM
7/20/2008
7/20/2008
3/1/2013
3/1/2013
3/1/2013
3/1/2013
PM
PM
7/20/2008
7/20/2008
3/1/2013
2/12/2014
by
review
date
the
Only
PP-00012determined
13565135
Briquetting
Owned
PPM01
B
determined
by the
the
reviewPress
date that
that is
is specified
specified at
at the
the top
top of
of
the sheet.
sheet.
Only the
the columns
columns
yellow
headings
require
user
light
with65645278
yellow column
column
headings
require
user input
input -- the
the columns
columns
withPPM01
light blue
blue column
column
PP-00013 with
Starrag
-Triple Copy
Mill
Owned with
B
-
PM
PM
7/20/2008
9/10/2009
PM
PM
PM
Category
PP-00008
38838389
Leaderway V650 CNC
Owned
PPM01
B
On
On this
this sheet:
sheet:
PP-00009
13763761
Supertec Cnc
Angular Wheel
Grinder
Owned
PPM01
B
This
This sheet
sheet enables
enables users
users to
to create
create aa unique
unique asset
asset number
number for
for all
all fixed
fixed assets.
assets. User
User input
input
PP-00010is
31837864
Aquino
T7asset
CNC Machine
PPM01
B asset
to
an
identification
description,
asset
is limited
limited
to entering
entering
an
asset
identification number,
number, asset
assetOwned
description,
asset type,
type,
asset
PP-00011 category
19837364
Aquino
T7M
Owned
PPM01
B
and
tax
code.
The
period
for
which
the
fixed
asset
register
is
compiled
is
category and tax code. The period for which the fixed asset register is compiled is
headings
contain
formulas
that
should
fixed
that
headings
contain Churchill
formulas
that
should be
be copied
copied for
for all
all new
new
fixed assets
assets
that are
are added
added to
toPP-00014
98290098
- RH8
Shaver
Owned
PPM01
B
the sheet.
calculations
asset
are
sheet. All
All the
the
calculations that
that form
form part
part of
of the
the fixed
fixedOwned
asset register
register
are therefore
therefore
PP-00015 the64267464
Sandmill
PPM01
B
automated.
automated.
PP-00016
92849829
Collet Chuck
Owned
PPM01
B
-
Class
Disposal
Date
-
Proceeds
on Disposal
-
Historical
Cost
1,500,000
120,000
Active
Lifetime
5.00
Active Res
Value
-
200,000
250,000
5.00
5.00
915,000
500,000
5.00
5.00
3/1/2013
3/1/2013
400,000
260,000
5.00
5.00
7/20/2008
7/20/2008
3/1/2013
3/1/2013
295,000
750,000
5.00
5.00
3/1/2013
2/12/2014
7/20/2008
7/20/2008
3/1/2013
3/1/2013
2/12/2014
422,200
660,450
5.00
-
3/1/2013
3/1/2013
3/1/2013
3/1/2013
7/20/2008
9/10/2009
3/1/2013
3/1/2013
354,600
12,500
5.00
5.00
3/17/2010
6/12/2011
8/15/2013
3/1/2013
3/1/2013
8/15/2013
3/1/2013
3/1/2013
8/15/2013
3/17/2010
6/12/2011
-
3/1/2013
3/1/2013
8/15/2013
70,000
15,000
3,420
5.00
5.00
5.00
150,000
PP-00017
PQ-00001
902942
783642
Leased
Owned
PPM01
EQP01
B
A
PM
PM
1/20/2014
7/20/2008
1/20/2014
3/1/2013
1/20/2014
3/1/2013
7/20/2008
1/20/2014
3/1/2013
65,000
15,000
5.00
5.00
PQ-00002
PQ-00003
998239
367627
Owned
Owned
EQP01
EQP01
A
A
PM
PM
7/20/2008
7/20/2008
3/1/2013
3/1/2013
3/1/2013
3/1/2013
7/20/2008
7/20/2008
3/1/2013
3/1/2013
1,500
42,200
5.00
5.00
PQ-00004
PQ-00005
636489
226563
IM4 Engraver
Yun Shuen 4Hkv Std Milling Machine
Owned
Owned
EQP01
EQP01
A
A
PM
PM
7/20/2008
7/20/2008
3/1/2013
3/1/2013
3/1/2013
3/1/2013
7/20/2008
7/20/2008
3/1/2013
3/1/2013
36,900
49,950
5.00
5.00
PQ-00006
PQ-00007
287484
878347
37KV Compressor
Pollard 8 Spindle
Owned
Owned
EQP01
EQP01
A
A
PM
PM
7/20/2008
10/12/2009
3/1/2013
3/1/2013
3/1/2013
3/1/2013
7/20/2008
10/12/2009
3/1/2013
3/1/2013
113,130
6,890
5.00
5.00
PQ-00008
PQ-00009
2-09847
187381
Centre Bore
IM4 Engraver
Owned
Owned
EQP01
EQP01
A
A
PM
PM
11/23/2010
2/20/2011
3/1/2013
3/1/2013
3/1/2013
3/1/2013
11/23/2010
2/20/2011
3/1/2013
3/1/2013
19,100
36,900
5.00
5.00
PQ-00010
PQ-00011
535624
892946
Owned
Owned
EQP01
EQP01
A
A
PM
PM
8/15/2011
12/20/2013
3/1/2013
12/20/2013
3/1/2013
12/20/2013
8/15/2011
-
3/1/2013
12/20/2013
40,000
18,999
5.00
5.00
FF-00001
FF-00002
FF-01
FF-02
Owned
Owned
FFX01
FFX01
H
H
FF
FF
7/20/2008
7/20/2008
3/1/2013
3/1/2013
3/1/2013
3/1/2013
7/20/2008
7/20/2008
3/1/2013
3/1/2013
3,600
12,400
6.00
6.00
FF-00003
CH-00001
FF-03
CH-01
Owned
Owned
FFX01
CHW01
H
E
FF
CE
7/20/2008
7/20/2008
3/1/2013
3/1/2013
3/1/2013
3/1/2013
7/20/2008
7/20/2008
3/1/2013
3/1/2013
5,100
8,200
6.00
3.00
CH-00002
CH-00003
OE-00001
CH-02
CH-03
OE-01
Dell Laptop
HP Laser Printer
Nashua Copier
Owned
Owned
Owned
CHW01
CHW01
OFE01
E
E
G
CE
CE
OE
7/20/2008
7/20/2008
7/20/2008
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
7/20/2008
7/20/2008
7/20/2008
3/1/2013
3/1/2013
3/1/2013
6,600
2,100
3,400
3.00
3.00
4.00
OE-00002
CS-00001
OE-02
CS-01
Nashua Copier
Microsoft Office 2010
Owned
Owned
OFE01
CSW01
G
F
OE
CE
5/30/2011
8/2/2008
3/1/2013
3/1/2013
3/1/2013
3/1/2013
5/30/2011
8/2/2008
3/1/2013
3/1/2013
5,150
12,800
4.00
2.00
MV-00001
MV-00002
34543552
872837829
Leased
Leased
MVH01
MVH01
I
I
MV
MV
7/20/2008
6/20/2013
5/30/2013
6/20/2013
5/30/2013
6/20/2013
7/20/2008
-
5/30/2013
6/20/2013
5/30/2013
-
252,200
288,500
5.00
Page 38 of 59
41,000
-
5,000.00
-
22,000.00
Review Date
7,397,870
www.excel-skills.com
Asset
Asset ID
Number
Number
LB-00001
99843
PP-00001
87978921
Description
PP-00002
PP-00003
87879827
98099812
Aquino LTC-10 x 1
V25 Machining centre x 1
200,000
250,000
0.0%
0.0%
PP-00004
PP-00005
89098801
90393132
915,000
500,000
PP-00006
PP-00007
90937839
13800981
400,000
260,000
Elapsed
Months CY
68.00
68.00
Elapsed
Months PM
67.00
67.00
Opening
Balance
1,500,000
120,000
56.00
56.00
68.00
68.00
67.00
67.00
0.0%
0.0%
56.00
56.00
68.00
68.00
0.0%
0.0%
56.00
56.00
PP-00008
38838389
Leaderway V650 CNC
295,000
0.0%
56.00
On
On this
this sheet:
sheet:
PP-00009
13763761
Supertec Cnc
Angular Wheel
Grinder
750,000 assets.
0.0%
56.00
This
This sheet
sheet enables
enables users
users to
to create
create aa unique
unique asset
asset number
number for
for all
all fixed
fixed assets. User
User input
input
PP-00010is
31837864
Aquino
T7asset
CNC Machine
422,200 asset
0.0% type,
56.00
to
an
identification
is limited
limited
to entering
entering
an
asset
identification number,
number, asset
asset description,
description,
asset
type, asset
asset
PP-00011 category
19837364
Aquino
T7M The
and
register
compiled
category
and tax
tax code.
code.
The period
period for
for which
which the
the fixed
fixed asset
asset660,450
register is
is50.0%
compiled is
is 56.00
Current Tax
Elapsed
%
Months PY
1,500,000
0.0%
56.00
120,000
0.0%
56.00
Tax Cost
by
review
date
sheet.
the
PP-00012determined
13565135
Briquetting
354,600
0.0%
56.00
determined
by the
the
reviewPress
date that
that is
is specified
specified at
at the
the top
top of
of the
the
sheet. Only
Only
the columns
columns
yellow
headings
require
user
with
blue
with65645278
yellow column
column
headings
require
user input
input -- the
the columns
columns12,500
with light
light0.0%
blue column
column42.00
PP-00013 with
Starrag
-Triple Copy
Mill
headings
contain
formulas
that
should
assets
to
headings
contain Churchill
formulas
that
should be
be copied
copied for
for all
all new
new fixed
fixed
assets that
that
are added
added36.00
to
PP-00014
98290098
- RH8
Shaver
70,000
0.0%are
the sheet.
calculations
register
are
sheet. All
All the
the
calculations that
that form
form part
part of
of the
the fixed
fixed asset
asset
register20.0%
are therefore
therefore21.00
PP-00015 the64267464
Sandmill
15,000
automated.
automated.
PP-00016
92849829
Collet Chuck
3,420
50.0%
-
375,919
Additions
(4,076,950)
(235,000)
Assets at Cost
Revaluations
Disposals
(200,000)
Impairment
Closing
Balance
1,300,000
40,000
(80,000)
200,000
250,000
(140,000)
(175,000)
60,000
75,000
67.00
67.00
915,000
500,000
(675,000)
(358,000)
240,000
142,000
68.00
68.00
67.00
67.00
400,000
260,000
(270,000)
(185,000)
130,000
75,000
68.00
68.00
67.00
67.00
295,000
750,000
(205,000)
(520,000)
90,000
230,000
68.00
-
67.00
67.00
422,200
660,450
(302,200)
(470,450)
120,000
-
68.00
54.00
67.00
53.00
354,600
12,500
(254,130)
(2,500)
100,470
10,000
48.00
33.00
7.00
47.00
32.00
6.00
70,000
15,000
-
3,420
(20,000)
5,000
-
50,000
20,000
3,420
65,000
-
(10,000)
65,000
5,000
(190,000)
(200,000)
-
3,261,839
PP-00017
PQ-00001
902942
783642
65,000
15,000
50.0%
20.0%
56.00
2.00
68.00
1.00
67.00
15,000
PQ-00002
PQ-00003
998239
367627
1,500
42,200
20.0%
20.0%
56.00
56.00
68.00
68.00
67.00
67.00
1,500
42,200
1,500
(27,700)
3,000
14,500
PQ-00004
PQ-00005
636489
226563
IM4 Engraver
Yun Shuen 4Hkv Std Milling Machine
36,900
49,950
20.0%
20.0%
56.00
56.00
68.00
68.00
67.00
67.00
36,900
49,950
(26,445)
(34,950)
10,455
15,000
PQ-00006
PQ-00007
287484
878347
37KV Compressor
Pollard 8 Spindle
113,130
6,890
20.0%
20.0%
56.00
41.00
68.00
53.00
67.00
52.00
113,130
6,890
(80,630)
110
32,500
7,000
PQ-00008
PQ-00009
2-09847
187381
Centre Bore
IM4 Engraver
19,100
36,900
20.0%
20.0%
28.00
25.00
40.00
37.00
39.00
36.00
19,100
36,900
(4,775)
(7,380)
14,325
29,520
PQ-00010
PQ-00011
535624
892946
40,000
18,999
20.0%
20.0%
19.00
-
31.00
3.00
30.00
2.00
40,000
-
40,000
18,999
FF-00001
FF-00002
FF-01
FF-02
3,600
12,400
16.7%
16.7%
56.00
56.00
68.00
68.00
67.00
67.00
3,600
12,400
(2,150)
(7,400)
1,450
5,000
FF-00003
CH-00001
FF-03
CH-01
5,100
8,200
16.7%
0.0%
56.00
56.00
68.00
68.00
67.00
67.00
5,100
8,200
(2,100)
(6,700)
3,000
1,500
CH-00002
CH-00003
OE-00001
CH-02
CH-03
OE-01
Dell Laptop
HP Laser Printer
Nashua Copier
6,600
2,100
3,400
0.0%
0.0%
0.0%
56.00
56.00
56.00
68.00
68.00
68.00
67.00
67.00
67.00
6,600
2,100
3,400
(4,800)
1,900
(2,200)
1,800
4,000
1,200
OE-00002
CS-00001
OE-02
CS-01
Nashua Copier
Microsoft Office 2010
5,150
12,800
25.0%
0.0%
22.00
55.00
34.00
67.00
33.00
66.00
5,150
12,800
850
(4,600)
6,000
8,200
MV-00001
MV-00002
34543552
872837829
252,200
288,500
20.0%
20.0%
56.00
-
9.00
8.00
252,200
-
288,500
Page 39 of 59
18,999
288,500
(207,200)
-
(45,000)
-
Review Date
5,397,789
391,165
www.excel-skills.com
Asset
Asset ID
Number
Number
LB-00001
99843
PP-00001
87978921
Description
Factory Land & Buildings
Aquino V40 X 1 (Melda control)
112,000
Depreciation Cost
8,000
PP-00002
PP-00003
87879827
98099812
Aquino LTC-10 x 1
V25 Machining centre x 1
186,667
233,333
PP-00004
PP-00005
89098801
90393132
PP-00006
PP-00007
90937839
13800981
Opening
Balance
8,655
399,820
(5,397,789)
Accumulated Depreciation
Depreciation - Depreciation Revaluations
Revaluation
Total
(35,833)
363,986
2,897,853
Closing
Balance
Disposals
Closing
Carrying Value
1,300,000
8,000
32,000
Opening
Balance
8,000
(112,000)
12,000
15,000
12,000
15,000
(186,667)
(233,333)
12,000
15,000
48,000
60,000
46,667
58,333
854,000
466,667
48,000
28,400
48,000
28,400
(854,000)
(466,667)
48,000
28,400
192,000
113,600
179,000
108,667
373,333
242,667
26,000
15,000
26,000
15,000
(373,333)
(242,667)
26,000
15,000
104,000
60,000
103,333
57,667
18,000
46,000
(275,333)
(700,000)
18,000
46,000
72,000
184,000
70,333
180,000
24,000
34,833
(394,053)
(616,420)
24,000
-
96,000
-
91,853
-
20,094
2,000
(330,960)
(8,750)
20,094
2,000
80,376
8,000
76,830
6,250
10,000
4,000
399
(42,000)
(5,250)
-
10,000
4,000
399
40,000
16,000
3,021
22,000
10,250
-
PP-00008
38838389
Leaderway V650 CNC
275,333
18,000
On
On this
this sheet:
sheet:
PP-00009
13763761
Supertec Cnc
Angular Wheel
Grinder
700,000 assets. User
46,000
This
This sheet
sheet enables
enables users
users to
to create
create aa unique
unique asset
asset number
number for
for all
all fixed
fixed assets. User input
input
PP-00010is
31837864
Aquino
T7asset
CNC Machine
394,053 asset
24,000
to
an
identification
asset
is limited
limited
to entering
entering
an
asset
identification number,
number, asset
asset description,
description,
asset type,
type,
asset
PP-00011 category
19837364
Aquino
T7M
616,420
34,833
and
tax
code.
The
period
for
which
the
fixed
asset
register
is
compiled
is
category and tax code. The period for which the fixed asset register is compiled is
by
review
date
sheet.
columns
PP-00012determined
13565135
Briquetting
determined
by the
the
reviewPress
date that
that is
is specified
specified at
at the
the top
top of
of the
the330,960
sheet. Only
Only the
the20,094
columns
yellow
headings
require
user
with65645278
yellow column
column
headings
require
user input
input -- the
the columns
columns with
with
light blue
blue column
column
PP-00013 with
Starrag
-Triple Copy
Mill
8,750light
2,000
headings
contain
formulas
that
should
assets
added
headings
contain Churchill
formulas
that
should be
be copied
copied for
for all
all new
new fixed
fixed42,000
assets that
that are
are
added to
to
PP-00014
98290098
- RH8
Shaver
10,000
the sheet.
calculations
are
sheet. All
All the
the
calculations that
that form
form part
part of
of the
the fixed
fixed asset
asset register
register
are therefore
therefore
PP-00015 the64267464
Sandmill
5,250
3,000
automated.
automated.
PP-00016
92849829
Collet Chuck
399
1,000
-
(34,833)
1,160,683
(8,655)
Revaluation Reserve
Revaluation
Depreciation Surplus
Revaluation
32,000
-
(1,000)
-
PP-00017
PQ-00001
902942
783642
14,000
2,000
1,000
2,000
1,000
(14,000)
2,000
1,000
63,000
4,000
4,000
PQ-00002
PQ-00003
998239
367627
1,400
39,387
100
2,813
500
87
600
2,900
(1,400)
(39,387)
600
2,900
2,400
11,600
2,900
11,687
(500)
(87)
PQ-00004
PQ-00005
636489
226563
IM4 Engraver
Yun Shuen 4Hkv Std Milling Machine
34,440
46,620
2,091
3,000
2,091
3,000
(34,440)
(46,620)
2,091
3,000
8,364
12,000
7,995
11,670
PQ-00006
PQ-00007
287484
878347
37KV Compressor
Pollard 8 Spindle
105,588
4,708
6,500
1,378
22
6,500
1,400
(105,588)
(4,708)
6,500
1,400
26,000
5,600
24,958
4,818
(22)
PQ-00008
PQ-00009
2-09847
187381
Centre Bore
IM4 Engraver
8,913
15,375
2,865
5,904
2,865
5,904
(8,913)
(15,375)
2,865
5,904
11,460
23,616
4,138
7,995
PQ-00010
PQ-00011
535624
892946
12,667
-
8,000
950
8,000
950
(12,667)
-
8,000
950
32,000
18,049
12,667
-
FF-00001
FF-00002
FF-01
FF-02
2,800
9,644
242
833
242
833
(2,800)
(9,644)
242
833
1,208
4,167
650
2,244
FF-00003
CH-00001
FF-03
CH-01
3,967
8,200
500
-
500
500
500
(3,967)
(8,200)
500
500
2,500
1,000
1,867
1,500
(500)
CH-00002
CH-00003
OE-00001
CH-02
CH-03
OE-01
Dell Laptop
HP Laser Printer
Nashua Copier
6,600
2,100
3,400
600
1,333
300
600
1,333
300
(6,600)
(2,100)
(3,400)
600
1,333
300
1,200
2,667
900
1,800
4,000
1,200
(600)
(1,333)
(300)
OE-00002
CS-00001
OE-02
CS-01
Nashua Copier
Microsoft Office 2010
213
4,100
1,500
4,100
(2,360)
(12,800)
1,500
4,100
4,500
4,100
3,210
8,200
(213)
(4,100)
MV-00001
MV-00002
34543552
872837829
1,000
39,975
(221,387)
-
39,975
248,525
2,360
12,800
1,288
-
221,387
-
1,000
39,975
Page 40 of 59
(1,000)
-
Review Date
1,152,028
www.excel-skills.com
Asset
Asset ID
Number
Number
LB-00001
99843
PP-00001
87978921
Revaluation Reserve
Description
Factory Land & Buildings
Aquino V40 X 1 (Melda control)
32,000
PP-00002
PP-00003
87879827
98099812
Aquino LTC-10 x 1
V25 Machining centre x 1
46,667
58,333
PP-00004
PP-00005
89098801
90393132
179,000
108,667
PP-00006
PP-00007
90937839
13800981
103,333
57,667
Closing
Balance
PP-00008
38838389
Leaderway V650 CNC
70,333
On
On this
this sheet:
sheet:
PP-00009
13763761
Supertec Cnc
Angular Wheel
Grinder
180,000 assets. User input
This
This sheet
sheet enables
enables users
users to
to create
create aa unique
unique asset
asset number
number for
for all
all fixed
fixed assets. User input
PP-00010is
31837864
Aquino
T7asset
CNC Machine
91,853 asset
to
an
identification
is limited
limited
to entering
entering
an
asset
identification number,
number, asset
asset description,
description,
asset type,
type, asset
asset
PP-00011 category
19837364
Aquino
T7M
- is
and
tax
code.
The
period
for
which
the
fixed
asset
register
category and tax code. The period for which the fixed asset register
is compiled
compiled is
is
by
review
date
PP-00012determined
13565135
Briquetting
76,830 Only
determined
by the
the
reviewPress
date that
that is
is specified
specified at
at the
the top
top of
of the
the sheet.
sheet.
Only the
the columns
columns
yellow
headings
require
user
with65645278
yellow column
column
headings
require
user input
input -- the
the columns
columns with
with
light blue
blue column
column
PP-00013 with
Starrag
-Triple Copy
Mill
6,250light
headings
contain
formulas
that
should
assets
headings
contain Churchill
formulas
that
should be
be copied
copied for
for all
all new
new fixed
fixed22,000
assets that
that are
are added
added to
to
PP-00014
98290098
- RH8
Shaver
the sheet.
calculations
are
sheet. All
All the
the
calculations that
that form
form part
part of
of the
the fixed
fixed asset
asset register
register
are therefore
therefore
PP-00015 the64267464
Sandmill
9,250
automated.
automated.
PP-00016
92849829
Collet Chuck
PP-00017
PQ-00001
902942
783642
4,000
PQ-00002
PQ-00003
998239
367627
2,400
11,600
PQ-00004
PQ-00005
636489
226563
IM4 Engraver
Yun Shuen 4Hkv Std Milling Machine
7,995
11,670
PQ-00006
PQ-00007
287484
878347
37KV Compressor
Pollard 8 Spindle
24,958
4,796
PQ-00008
PQ-00009
2-09847
187381
Centre Bore
IM4 Engraver
PQ-00010
PQ-00011
535624
892946
FF-00001
FF-00002
FF-01
FF-02
650
2,244
FF-00003
CH-00001
FF-03
CH-01
1,867
1,000
CH-00002
CH-00003
OE-00001
CH-02
CH-03
OE-01
Dell Laptop
HP Laser Printer
Nashua Copier
1,200
2,667
900
OE-00002
CS-00001
OE-02
CS-01
Nashua Copier
Microsoft Office 2010
2,998
4,100
MV-00001
MV-00002
34543552
872837829
4,138
7,995
12,667
-
Page 41 of 59
Review Date
(200,000)
151,990
Impairment
Write-Offs
(200,000)
-
Profit / (Loss)
on Disposal
-
www.excel-skills.com
Asset
Asset ID
Number
Number
LB-00001
99843
PP-00001
87978921
Description
PP-00002
PP-00003
87879827
98099812
Aquino LTC-10 x 1
V25 Machining centre x 1
PP-00004
PP-00005
89098801
90393132
PP-00006
PP-00007
90937839
13800981
31,728
809
Current Month Depreciation
Cost
Revaluation
32,537
Total
2,000,081
(254,256)
1,745,825
Carrying Value at Historical Cost
Opening
YTD
Closing
Balance
Movement
Balance
1,500,000
(200,000)
1,300,000
8,000
(8,000)
-
(40,925)
MTD
Movement
667
667
1,000
1,250
1,000
1,250
13,333
16,667
(12,000)
(15,000)
1,333
1,667
(1,000)
(1,250)
4,000
2,367
4,000
2,367
61,000
33,333
(48,000)
(28,400)
13,000
4,933
(4,000)
(2,367)
2,167
1,250
2,167
1,250
26,667
17,333
(26,000)
(15,000)
667
2,333
(2,167)
(1,250)
1,500
3,833
1,500
3,833
19,667
50,000
(18,000)
(46,000)
1,667
4,000
(1,500)
(3,833)
2,000
-
2,000
-
28,147
44,030
(24,000)
(44,030)
4,147
-
(2,000)
(9,197)
1,675
167
1,675
167
23,640
3,750
(20,094)
(2,000)
3,546
1,750
(1,675)
(167)
833
333
57
28,000
9,750
-
(10,000)
(3,000)
3,021
18,000
6,750
3,021
(833)
(250)
(57)
1,000
83
1,000
63,000
(1,000)
63,000
-
(1,000)
(83)
PP-00008
38838389
Leaderway V650 CNC
On
On this
this sheet:
sheet:
PP-00009
13763761
Supertec Cnc
Angular Wheel
Grinder
This
This sheet
sheet enables
enables users
users to
to create
create aa unique
unique asset
asset number
number for
for all
all fixed
fixed assets.
assets. User
User input
input
PP-00010is
31837864
Aquino
T7asset
CNC Machine
- asset
to
an
identification
is limited
limited
to entering
entering
an
asset
identification number,
number, asset
asset description,
description,
asset type,
type,-asset
asset
PP-00011 category
19837364
Aquino
T7M
140,803
and
tax
code.
The
period
for
which
the
fixed
asset
register
is
compiled
is
category and tax code. The period for which the fixed asset register is compiled is
by
review
date
PP-00012determined
13565135
Briquetting
- Only
determined
by the
the
reviewPress
date that
that is
is specified
specified at
at the
the top
top of
of the
the sheet.
sheet.
Only the
the columns
columns
yellow
headings
require
user
with65645278
yellow column
column
headings
require
user input
input -- the
the columns
columns with
with- light
light blue
blue column
column
PP-00013 with
Starrag
-Triple Copy
Mill
-
headings
contain
formulas
that
should
that
to
headings
contain Churchill
formulas
that
should be
be copied
copied for
for all
all new
new fixed
fixed assets
assets
that are
are added
added
to
PP-00014
98290098
- RH8
Shaver
the sheet.
calculations
are
sheet. All
All the
the
calculations that
that form
form part
part of
of the
the fixed
fixed asset
asset register
register
are therefore
therefore
PP-00015 the64267464
Sandmill
automated.
automated.
PP-00016
92849829
Collet Chuck
-
833
250
57
83
-
PP-00017
PQ-00001
902942
783642
1,000
83
PQ-00002
PQ-00003
998239
367627
155
50
87
50
242
100
2,813
(100)
(2,813)
###
(155)
PQ-00004
PQ-00005
636489
226563
IM4 Engraver
Yun Shuen 4Hkv Std Milling Machine
174
250
174
250
2,460
3,330
(2,091)
(3,000)
369
330
(174)
(250)
PQ-00006
PQ-00007
287484
878347
37KV Compressor
Pollard 8 Spindle
542
115
542
117
7,542
2,182
(6,500)
(1,378)
1,042
804
(542)
(115)
PQ-00008
PQ-00009
2-09847
187381
Centre Bore
IM4 Engraver
239
492
239
492
10,187
21,525
(2,865)
(5,904)
7,322
15,621
(239)
(492)
PQ-00010
PQ-00011
535624
892946
667
317
667
317
27,333
-
(8,000)
18,049
19,333
18,049
(667)
(317)
FF-00001
FF-00002
FF-01
FF-02
20
69
20
69
800
2,756
(242)
(833)
558
1,922
(20)
(69)
FF-00003
CH-00001
FF-03
CH-01
42
-
42
42
42
1,133
-
(500)
###
633
-
(42)
###
CH-00002
CH-00003
OE-00001
CH-02
CH-03
OE-01
Dell Laptop
HP Laser Printer
Nashua Copier
50
111
25
50
111
25
###
###
###
OE-00002
CS-00001
OE-02
CS-01
Nashua Copier
Microsoft Office 2010
107
-
18
342
125
342
2,790
-
(1,288)
###
1,502
-
(107)
###
MV-00001
MV-00002
34543552
872837829
4,442
30,813
-
(30,813)
248,525
248,525
###
(4,442)
11,187
-
4,442
(667)
Page 42 of 59
###
###
###
Review Date
1,619,764
226,843
1,846,607
Tax Values
YTD
Closing
Movement
Balance
1,500,000
###
-
www.excel-skills.com
Asset
Asset ID
Number
Number
LB-00001
99843
PP-00001
87978921
Description
PP-00002
PP-00003
87879827
98099812
Aquino LTC-10 x 1
V25 Machining centre x 1
###
###
PP-00004
PP-00005
89098801
90393132
PP-00006
PP-00007
90937839
13800981
Opening
Balance
1,500,000
-
(6,873)
MTD
Movement
106,489
Opening
Balance
(78,708)
27,781
Deferred Taxation
YTD
Closing
Movement
Balance
###
(2,240)
-
(9,534)
MTD
Movement
###
(187)
###
2,240
###
###
3,733
4,667
(3,360)
(4,200)
373
467
(280)
(350)
###
###
###
###
17,080
9,333
(13,440)
(7,952)
3,640
1,381
(1,120)
(663)
###
###
###
###
7,467
4,853
(7,280)
(4,200)
187
653
(607)
(350)
###
###
5,507
14,000
(5,040)
(12,880)
467
1,120
(420)
(1,073)
###
###
7,881
12,328
(6,720)
(12,328)
1,161
-
(560)
(2,575)
###
###
6,619
1,050
(5,626)
(560)
993
490
(469)
(47)
1,710
###
###
-
7,840
1,890
-
(2,800)
367
5,040
1,890
367
(233)
(70)
(16)
35,000
-
###
7,840
###
7,840
-
(280)
(23)
PP-00008
38838389
Leaderway V650 CNC
###
On
On this
this sheet:
sheet:
PP-00009
13763761
Supertec Cnc
Angular Wheel
Grinder
###
This
This sheet
sheet enables
enables users
users to
to create
create aa unique
unique asset
asset number
number for
for all
all fixed
fixed assets.
assets. User
User input
input
PP-00010is
31837864
Aquino
T7asset
CNC Machine
- asset
###
to
an
identification
asset
is limited
limited
to entering
entering
an
asset
identification number,
number, asset
asset description,
description,
asset type,
type,
asset
PP-00011 category
19837364
Aquino
T7M
###
and
tax
code.
The
period
for
which
the
fixed
asset
register
is
compiled
is
category and tax code. The period for which the fixed asset register is compiled is
by
review
date
PP-00012determined
13565135
Briquetting
- Only
###
determined
by the
the
reviewPress
date that
that is
is specified
specified at
at the
the top
top of
of the
the sheet.
sheet.
Only the
the columns
columns
yellow
headings
require
user
with65645278
yellow column
column
headings
require
user input
input -- the
the columns
columns with
with- light
light blue
blue column
column
PP-00013 with
Starrag
-Triple Copy
Mill
###
headings
contain
formulas
that
should
that
headings
contain Churchill
formulas
that
should be
be copied
copied for
for all
all new
new fixed
fixed assets
assets
that are
are added
added to
to
PP-00014
98290098
- RH8
Shaver
###
the sheet.
calculations
are
sheet. All
All the
the
calculations that
that form
form part
part of
of the
the fixed
fixed asset
asset register
register
are therefore
therefore
PP-00015 the64267464
Sandmill
3,000
(3,000)
automated.
automated.
PP-00016
92849829
Collet Chuck
1,710
PP-00017
PQ-00001
902942
783642
1,000
35,000
(1,000)
PQ-00002
PQ-00003
998239
367627
100
2,813
(100)
(2,813)
###
###
###
###
###
(43)
PQ-00004
PQ-00005
636489
226563
IM4 Engraver
Yun Shuen 4Hkv Std Milling Machine
2,460
3,330
(2,460)
(3,330)
###
###
103
92
103
92
(49)
(70)
PQ-00006
PQ-00007
287484
878347
37KV Compressor
Pollard 8 Spindle
7,542
2,182
(7,542)
(1,378)
804
###
(115)
292
###
292
-
(152)
###
PQ-00008
PQ-00009
2-09847
187381
Centre Bore
IM4 Engraver
10,187
21,525
(3,820)
(7,380)
6,367
14,145
(318)
(615)
267
413
267
413
22
34
PQ-00010
PQ-00011
535624
892946
27,333
-
(8,000)
18,049
19,333
18,049
(667)
(317)
###
###
###
###
FF-00001
FF-00002
FF-01
FF-02
800
2,756
(600)
(2,067)
200
689
(50)
(172)
100
345
100
345
8
29
FF-00003
CH-00001
FF-03
CH-01
1,133
-
(850)
###
283
-
(71)
###
98
###
98
-
8
###
CH-00002
CH-00003
OE-00001
CH-02
CH-03
OE-01
Dell Laptop
HP Laser Printer
Nashua Copier
###
###
###
###
###
###
###
###
###
OE-00002
CS-00001
OE-02
CS-01
Nashua Copier
Microsoft Office 2010
MV-00001
MV-00002
34543552
872837829
###
###
###
2,790
-
(1,288)
###
1,502
-
(107)
###
###
###
###
###
30,813
-
(30,813)
248,525
248,525
###
(4,442)
###
###
###
###
Page 43 of 59
Asset
Number
CH-00001
CH-00002
CH-00003
FF-00001
FF-00002
FF-00003
LB-00001
MV-00001
OE-00001
PP-00001
PP-00002
PP-00003
PP-00004
PP-00005
PP-00006
PP-00007
PP-00008
PP-00009
PP-00010
PP-00011
PP-00012
PQ-00001
PQ-00002
PQ-00003
PQ-00004
PQ-00005
PQ-00006
CS-00001
PP-00013
PQ-00007
PP-00014
PQ-00008
PQ-00009
OE-00002
PP-00015
PQ-00010
CH-00001
CH-00002
CH-00003
CS-00001
FF-00001
FF-00002
FF-00003
LB-00001
MV-00001
OE-00001
OE-00002
PP-00001
PP-00002
PP-00003
PP-00004
PP-00005
PP-00006
Document
Lifetime in
Residual
Proceeds on
Error
Supplier
Number
Amount
Years
Value
Sale
Code
ABC Incorporated
P/Agreement
8,200.00
3.00
ABC Incorporated
P/Agreement
6,600.00
3.00
ABC Incorporated
P/Agreement
2,100.00
3.00
ABC Incorporated
P/Agreement
3,600.00
6.00
ABC Incorporated
P/Agreement
12,400.00
6.00
ABC Incorporated
P/Agreement
5,100.00
6.00
ABC Incorporated
P/Agreement
1,500,000.00
On
this
sheet:
On this sheet:
ABC Incorporated
P/Agreement
252,200.00
5.00
15,000.00
All
fixed
asset
transactions
need
to
be
recorded
on
this
sheet.
Asset
transactions
include
All fixed asset transactions
need to be3,400.00
recorded on this
sheet. Asset- transactions
include
ABC Incorporated
P/Agreement
4.00
acquisitions,
revaluations
and
disposals.
All
the
depreciation
calculations
that
form
part
acquisitions, revaluations and disposals. All the depreciation calculations that form part
ABC Incorporated
P/Agreement
120,000.00
5.00
-entered.
of
this
template
are
automated
and
therefore
do
not
require
a
transaction
to
be
of this template are automated and therefore do not require a transaction to be entered.
ABC Incorporated
P/Agreement
200,000.00
5.00 user
- with
Only
with
headings
Only the
the columns
columns
with yellow
yellow column
column
headings require
require
user input
input- -- the
the columns
columns
withABC Incorporated
P/Agreement
250,000.00
5.00
light
headings
formulas
should
for
light blue
blue column
column
headings contain
contain
formulas that
that
should be
be copied
copied
for all
all new
new
are
All
on
ABC transactions
Incorporated
P/Agreement
915,000.00
5.00
-sheet are
transactions that
that
are added
added to
to the
the sheet.
sheet.
All the
the fixed
fixed asset
asset transactions
transactions
on this
this sheet
are
updated
fixed
sheet.
ABC Incorporatedautomatically
P/Agreement
500,000.00
5.00 on
automatically
updated to
to the
the
fixed asset
asset register
register
on the
the Assets
Assets
sheet. ABC Incorporated
P/Agreement
400,000.00
5.00
ABC Incorporated
P/Agreement
260,000.00
5.00
ABC Incorporated
P/Agreement
295,000.00
5.00
ABC Incorporated
P/Agreement
750,000.00
5.00
ABC Incorporated
P/Agreement
422,200.00
5.00
ABC Incorporated
P/Agreement
660,450.00
5.00
ABC Incorporated
P/Agreement
354,600.00
5.00
ABC Incorporated
P/Agreement
15,000.00
5.00
ABC Incorporated
P/Agreement
1,500.00
5.00
ABC Incorporated
P/Agreement
42,200.00
5.00
ABC Incorporated
P/Agreement
36,900.00
5.00
ABC Incorporated
P/Agreement
49,950.00
5.00
ABC Incorporated
P/Agreement
113,130.00
5.00
Accpac
I983535
12,800.00
2.00
EQP Suppliers
IN7736
12,500.00
5.00
EQP Suppliers
IN7792
6,890.00
5.00
EQP Suppliers
IN9937
70,000.00
5.00
EQP Suppliers
IN9919
19,100.00
5.00
EQP Suppliers
IN12690
36,900.00
5.00
Nashua
I99838
5,150.00
4.00
EQP Suppliers
IN12663
15,000.00
5.00
EQP Suppliers
IN15752
40,000.00
5.00
None
Revalue
1,500.00
3.00
None
Revalue
1,800.00
3.00
None
Revalue
4,000.00
3.00
None
Revalue
8,200.00
2.00
None
Revalue
1,450.00
6.00
None
Revalue
5,000.00
6.00
None
Revalue
3,000.00
6.00
None
Revalue
1,300,000.00
None
Revalue
45,000.00
5.00
15,000.00
None
Revalue
1,200.00
4.00
None
Revalue
6,000.00
4.00
None
Revalue
40,000.00
5.00
None
Revalue
60,000.00
5.00
None
Revalue
75,000.00
5.00
None
Revalue
240,000.00
5.00
None
Revalue
142,000.00
5.00
None
Revalue
130,000.00
5.00
Page 44 of 59
Category
CHW01
CHW01
CHW01
FFX01
FFX01
FFX01
LBU01
MVH01
OFE01
PPM01
PPM01
PPM01
PPM01
PPM01
PPM01
PPM01
PPM01
PPM01
PPM01
PPM01
PPM01
EQP01
EQP01
EQP01
EQP01
EQP01
EQP01
CSW01
PPM01
EQP01
PPM01
EQP01
EQP01
OFE01
PPM01
EQP01
CHW01
CHW01
CHW01
CSW01
FFX01
FFX01
FFX01
LBU01
MVH01
OFE01
OFE01
PPM01
PPM01
PPM01
PPM01
PPM01
PPM01
Transaction
Date ID
7/20/2008
7/20/2008
7/20/2008
7/20/2008
7/20/2008
7/20/2008
7/20/2008
7/20/2008
7/20/2008
7/20/2008
7/20/2008
7/20/2008
7/20/2008
7/20/2008
7/20/2008
7/20/2008
7/20/2008
7/20/2008
7/20/2008
7/20/2008
7/20/2008
7/20/2008
7/20/2008
7/20/2008
7/20/2008
7/20/2008
7/20/2008
8/2/2008
9/10/2009
10/12/2009
3/17/2010
11/23/2010
2/20/2011
5/30/2011
6/12/2011
8/15/2011
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
Previous Trn
Date
Next Trn Date
12/30/1899
3/1/2013
12/30/1899
3/1/2013
12/30/1899
3/1/2013
12/30/1899
3/1/2013
12/30/1899
3/1/2013
12/30/1899
3/1/2013
12/30/1899
3/1/2013
12/30/1899
3/1/2013
12/30/1899
3/1/2013
12/30/1899
3/1/2013
12/30/1899
3/1/2013
12/30/1899
3/1/2013
12/30/1899
3/1/2013
12/30/1899
3/1/2013
12/30/1899
3/1/2013
12/30/1899
3/1/2013
12/30/1899
3/1/2013
12/30/1899
3/1/2013
12/30/1899
3/1/2013
12/30/1899
3/1/2013
12/30/1899
3/1/2013
12/30/1899
3/1/2013
12/30/1899
3/1/2013
12/30/1899
3/1/2013
12/30/1899
3/1/2013
12/30/1899
3/1/2013
12/30/1899
3/1/2013
12/30/1899
3/1/2013
12/30/1899
3/1/2013
12/30/1899
3/1/2013
12/30/1899
3/1/2013
12/30/1899
3/1/2013
12/30/1899
3/1/2013
12/30/1899
3/1/2013
12/30/1899
3/1/2013
12/30/1899
3/1/2013
7/20/2008
3/1/2014
7/20/2008
3/1/2014
7/20/2008
3/1/2014
8/2/2008
3/1/2014
7/20/2008
3/1/2014
7/20/2008
3/1/2014
7/20/2008
3/1/2014
7/20/2008
3/1/2014
7/20/2008
5/30/2013
7/20/2008
3/1/2014
5/30/2011
3/1/2014
7/20/2008
3/1/2014
7/20/2008
3/1/2014
7/20/2008
3/1/2014
7/20/2008
3/1/2014
7/20/2008
3/1/2014
7/20/2008
3/1/2014
Depr End
Date
6/30/2011
6/30/2011
6/30/2011
6/30/2014
6/30/2014
6/30/2014
6/30/2008
6/30/2013
6/30/2012
6/30/2013
6/30/2013
6/30/2013
6/30/2013
6/30/2013
6/30/2013
6/30/2013
6/30/2013
6/30/2013
6/30/2013
6/30/2013
6/30/2013
6/30/2013
6/30/2013
6/30/2013
6/30/2013
6/30/2013
6/30/2013
7/31/2010
8/31/2014
9/30/2014
2/28/2015
10/31/2015
1/31/2016
4/30/2015
5/31/2016
7/31/2016
2/29/2016
2/29/2016
2/29/2016
2/28/2015
2/28/2019
2/28/2019
2/28/2019
2/28/2013
2/28/2018
2/28/2017
2/28/2017
2/28/2018
2/28/2018
2/28/2018
2/28/2018
2/28/2018
2/28/2018
Depr YTD
From Date
12/30/1899
12/30/1899
12/30/1899
3/1/2013
3/1/2013
3/1/2013
12/30/1899
3/1/2013
12/30/1899
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
12/30/1899
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
12/30/1899
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
Depr YTD To
Date
12/30/1899
12/30/1899
12/30/1899
3/1/2013
3/1/2013
3/1/2013
12/30/1899
3/1/2013
12/30/1899
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
12/30/1899
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
2/28/2014
2/28/2014
2/28/2014
2/28/2014
2/28/2014
2/28/2014
2/28/2014
12/30/1899
4/30/2013
2/28/2014
2/28/2014
2/28/2014
2/28/2014
2/28/2014
2/28/2014
2/28/2014
2/28/2014
Asset
Number
PP-00007
PP-00008
PP-00009
PP-00010
PP-00011
PP-00012
PP-00013
PP-00014
PP-00015
PQ-00001
PQ-00002
PQ-00003
PQ-00004
PQ-00005
PQ-00006
PQ-00007
PQ-00008
PQ-00009
PQ-00010
MV-00001
MV-00002
PP-00016
PQ-00011
PP-00017
PP-00011
Supplier
None
None
None
None
None
None
None
None
None
None
None
None
None
None
None
None
None
None
None
Toyota
Toyota
EQP Suppliers
EQP Suppliers
Toyota
QS Equipment
Document
Number
Revalue
Revalue
Revalue
Revalue
Revalue
Revalue
Revalue
Revalue
Revalue
Revalue
Revalue
Revalue
Revalue
Revalue
Revalue
Revalue
Revalue
Revalue
Revalue
Sale
Lease2
IN15776
IN17892
Lease1
Sale
Amount
75,000.00
90,000.00
230,000.00
120,000.00
190,000.00
100,470.00
10,000.00
50,000.00
20,000.00
5,000.00
3,000.00
14,500.00
10,455.00
15,000.00
32,500.00
7,000.00
14,325.00
29,520.00
40,000.00
288,500.00
3,420.00
18,999.00
65,000.00
-
Lifetime in
Years
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
###
5.00
5.00
5.00
5.00
###
Residual
Value
22,000.00
5,000.00
-
Proceeds on
Sale
41,000.00
150,000.00
Page 45 of 59
Error
Code
-
Category
PPM01
PPM01
PPM01
PPM01
PPM01
PPM01
PPM01
PPM01
PPM01
EQP01
EQP01
EQP01
EQP01
EQP01
EQP01
EQP01
EQP01
EQP01
EQP01
MVH01
MVH01
PPM01
EQP01
PPM01
PPM01
Transaction
Date ID
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
5/30/2013
6/20/2013
8/15/2013
12/20/2013
1/20/2014
2/12/2014
Previous Trn
Date
Next Trn Date
7/20/2008
3/1/2014
7/20/2008
3/1/2014
7/20/2008
3/1/2014
7/20/2008
3/1/2014
7/20/2008
2/12/2014
7/20/2008
3/1/2014
9/10/2009
3/1/2014
3/17/2010
3/1/2014
6/12/2011
3/1/2014
7/20/2008
3/1/2014
7/20/2008
3/1/2014
7/20/2008
3/1/2014
7/20/2008
3/1/2014
7/20/2008
3/1/2014
7/20/2008
3/1/2014
10/12/2009
3/1/2014
11/23/2010
3/1/2014
2/20/2011
3/1/2014
8/15/2011
3/1/2014
3/1/2013
3/1/2014
12/30/1899
3/1/2014
12/30/1899
3/1/2014
12/30/1899
3/1/2014
12/30/1899
3/1/2014
3/1/2013
3/1/2014
Depr End
Date
2/28/2018
2/28/2018
2/28/2018
2/28/2018
2/28/2018
2/28/2018
2/28/2018
2/28/2018
2/28/2018
2/28/2018
2/28/2018
2/28/2018
2/28/2018
2/28/2018
2/28/2018
2/28/2018
2/28/2018
2/28/2018
2/28/2018
4/30/2013
5/31/2018
7/31/2018
11/30/2018
12/31/2018
1/31/2014
Depr YTD
From Date
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
3/1/2013
4/30/2013
6/1/2013
8/1/2013
12/1/2013
1/1/2014
1/31/2014
Depr YTD To
Date
2/28/2014
2/28/2014
2/28/2014
2/28/2014
1/31/2014
2/28/2014
2/28/2014
2/28/2014
2/28/2014
2/28/2014
2/28/2014
2/28/2014
2/28/2014
2/28/2014
2/28/2014
2/28/2014
2/28/2014
2/28/2014
2/28/2014
4/30/2013
2/28/2014
2/28/2014
2/28/2014
2/28/2014
1/31/2014
Asset
Number
CH-00001
CH-00002
CH-00003
FF-00001
FF-00002
FF-00003
LB-00001
MV-00001
OE-00001
PP-00001
PP-00002
PP-00003
PP-00004
PP-00005
PP-00006
PP-00007
PP-00008
PP-00009
PP-00010
PP-00011
PP-00012
PQ-00001
PQ-00002
PQ-00003
PQ-00004
PQ-00005
PQ-00006
CS-00001
PP-00013
PQ-00007
PP-00014
PQ-00008
PQ-00009
OE-00002
PP-00015
PQ-00010
CH-00001
CH-00002
CH-00003
CS-00001
FF-00001
FF-00002
FF-00003
LB-00001
MV-00001
OE-00001
OE-00002
PP-00001
PP-00002
PP-00003
PP-00004
PP-00005
PP-00006
Depr YTD
Months
12.00
12.00
12.00
12.00
12.00
12.00
12.00
2.00
12.00
12.00
12.00
12.00
12.00
12.00
12.00
12.00
Transaction
Amount
8,200.00
6,600.00
2,100.00
3,600.00
12,400.00
5,100.00
1,500,000.00
252,200.00
3,400.00
120,000.00
200,000.00
250,000.00
915,000.00
500,000.00
400,000.00
260,000.00
295,000.00
750,000.00
422,200.00
660,450.00
354,600.00
15,000.00
1,500.00
42,200.00
36,900.00
49,950.00
113,130.00
12,800.00
12,500.00
6,890.00
70,000.00
19,100.00
36,900.00
5,150.00
15,000.00
40,000.00
1,500.00
1,800.00
4,000.00
8,200.00
1,450.00
5,000.00
3,000.00
1,300,000.00
45,000.00
1,200.00
6,000.00
40,000.00
60,000.00
75,000.00
240,000.00
142,000.00
130,000.00
Asset Historical
Cost
8,200.00
6,600.00
2,100.00
3,600.00
12,400.00
5,100.00
1,500,000.00
252,200.00
3,400.00
120,000.00
200,000.00
250,000.00
915,000.00
500,000.00
400,000.00
260,000.00
295,000.00
750,000.00
422,200.00
660,450.00
354,600.00
15,000.00
1,500.00
42,200.00
36,900.00
49,950.00
113,130.00
12,800.00
12,500.00
6,890.00
70,000.00
19,100.00
36,900.00
5,150.00
15,000.00
40,000.00
8,200.00
6,600.00
2,100.00
12,800.00
3,600.00
12,400.00
5,100.00
1,500,000.00
252,200.00
3,400.00
5,150.00
120,000.00
200,000.00
250,000.00
915,000.00
500,000.00
400,000.00
Current
Lifetime
3.00
3.00
3.00
6.00
6.00
6.00
5.00
4.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
2.00
5.00
5.00
5.00
5.00
5.00
4.00
5.00
5.00
3.00
3.00
3.00
2.00
6.00
6.00
6.00
5.00
4.00
4.00
5.00
5.00
5.00
5.00
5.00
5.00
Current
Residual
15,000.00
15,000.00
-
Previous
Deemed Cost
8,200.00
6,600.00
2,100.00
12,800.00
3,600.00
12,400.00
5,100.00
1,500,000.00
252,200.00
3,400.00
5,150.00
120,000.00
200,000.00
250,000.00
915,000.00
500,000.00
400,000.00
Page 46 of 59
Previous
Residual Value
15,000.00
-
Previous
Current Accum
Current
Lifetime
Depr
Carrying Value
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
3.00
8,200.00
3.00
6,600.00
3.00
2,100.00
2.00
12,800.00
6.00
2,800.00
800.00
6.00
9,644.44
2,755.56
6.00
3,966.67
1,133.33
###
1,500,000.00
5.00
221,386.67
30,813.33
4.00
3,400.00
4.00
2,360.42
2,789.58
5.00
112,000.00
8,000.00
5.00
186,666.67
13,333.33
5.00
233,333.33
16,666.67
5.00
854,000.00
61,000.00
5.00
466,666.67
33,333.33
5.00
373,333.33
26,666.67
Accum Depr:
Cost
8,200.00
6,600.00
2,100.00
12,800.00
2,800.00
9,644.44
3,966.67
221,386.67
3,400.00
2,360.42
112,000.00
186,666.67
233,333.33
854,000.00
466,666.67
373,333.33
Accum Depr:
Revaluation
-
Accum Depr:
Rev <PY
-
Asset
Number
PP-00007
PP-00008
PP-00009
PP-00010
PP-00011
PP-00012
PP-00013
PP-00014
PP-00015
PQ-00001
PQ-00002
PQ-00003
PQ-00004
PQ-00005
PQ-00006
PQ-00007
PQ-00008
PQ-00009
PQ-00010
MV-00001
MV-00002
PP-00016
PQ-00011
PP-00017
PP-00011
Depr YTD
Months
12.00
12.00
12.00
12.00
11.00
12.00
12.00
12.00
12.00
12.00
12.00
12.00
12.00
12.00
12.00
12.00
12.00
12.00
12.00
9.00
7.00
3.00
2.00
-
Transaction
Amount
75,000.00
90,000.00
230,000.00
120,000.00
190,000.00
100,470.00
10,000.00
50,000.00
20,000.00
5,000.00
3,000.00
14,500.00
10,455.00
15,000.00
32,500.00
7,000.00
14,325.00
29,520.00
40,000.00
288,500.00
3,420.00
18,999.00
65,000.00
-
Asset Historical
Cost
260,000.00
295,000.00
750,000.00
422,200.00
660,450.00
354,600.00
12,500.00
70,000.00
15,000.00
15,000.00
1,500.00
42,200.00
36,900.00
49,950.00
113,130.00
6,890.00
19,100.00
36,900.00
40,000.00
252,200.00
288,500.00
3,420.00
18,999.00
65,000.00
660,450.00
Current
Lifetime
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
-
Current
Residual
22,000.00
5,000.00
-
Previous
Deemed Cost
260,000.00
295,000.00
750,000.00
422,200.00
660,450.00
354,600.00
12,500.00
70,000.00
15,000.00
15,000.00
1,500.00
42,200.00
36,900.00
49,950.00
113,130.00
6,890.00
19,100.00
36,900.00
40,000.00
45,000.00
190,000.00
Page 47 of 59
Previous
Residual Value
15,000.00
-
Previous
Current Accum
Current
Lifetime
Depr
Carrying Value
5.00
242,666.67
17,333.33
5.00
275,333.33
19,666.67
5.00
700,000.00
50,000.00
5.00
394,053.33
28,146.67
5.00
616,420.00
44,030.00
5.00
330,960.00
23,640.00
5.00
8,750.00
3,750.00
5.00
42,000.00
28,000.00
5.00
5,250.00
9,750.00
5.00
14,000.00
1,000.00
5.00
1,400.00
100.00
5.00
39,386.67
2,813.33
5.00
34,440.00
2,460.00
5.00
46,620.00
3,330.00
5.00
105,588.00
7,542.00
5.00
4,708.17
2,181.83
5.00
8,913.33
10,186.67
5.00
15,375.00
21,525.00
5.00
12,666.67
27,333.33
5.00
1,000.00
44,000.00
###
###
###
###
5.00
34,833.33
155,166.67
Accum Depr:
Cost
242,666.67
275,333.33
700,000.00
394,053.33
616,420.00
330,960.00
8,750.00
42,000.00
5,250.00
14,000.00
1,400.00
39,386.67
34,440.00
46,620.00
105,588.00
4,708.17
8,913.33
15,375.00
12,666.67
222,386.67
651,253.33
Accum Depr:
Revaluation
-
Accum Depr:
Rev <PY
-
Asset
Number
CH-00001
CH-00002
CH-00003
FF-00001
FF-00002
FF-00003
LB-00001
MV-00001
OE-00001
PP-00001
PP-00002
PP-00003
PP-00004
PP-00005
PP-00006
PP-00007
PP-00008
PP-00009
PP-00010
PP-00011
PP-00012
PQ-00001
PQ-00002
PQ-00003
PQ-00004
PQ-00005
PQ-00006
CS-00001
PP-00013
PQ-00007
PP-00014
PQ-00008
PQ-00009
OE-00002
PP-00015
PQ-00010
CH-00001
CH-00002
CH-00003
CS-00001
FF-00001
FF-00002
FF-00003
LB-00001
MV-00001
OE-00001
OE-00002
PP-00001
PP-00002
PP-00003
PP-00004
PP-00005
PP-00006
Previous
Revaluation
-
Revaluation
Surplus
1,500.00
1,800.00
4,000.00
8,200.00
650.00
2,244.44
1,866.67
14,186.67
1,200.00
3,210.42
32,000.00
46,666.67
58,333.33
179,000.00
108,666.67
103,333.33
Current
Revaluation
1,500.00
1,800.00
4,000.00
8,200.00
650.00
2,244.44
1,866.67
14,186.67
1,200.00
3,210.42
32,000.00
46,666.67
58,333.33
179,000.00
108,666.67
103,333.33
Previous
Impairment
-
Impairment
Value
200,000.00
-
Profit / (Loss)
on Disposal
-
Page 48 of 59
399,819.62
YTD Total
Depreciation
500.00
600.00
1,333.33
4,100.00
241.67
833.33
500.00
1,000.00
300.00
1,500.00
8,000.00
12,000.00
15,000.00
48,000.00
28,400.00
26,000.00
391,165.12
YTD Cost
Depreciation
241.67
833.33
500.00
1,000.00
1,287.50
8,000.00
12,000.00
15,000.00
48,000.00
28,400.00
26,000.00
Accum Depr at
PY Cost Bal
8,700.00
7,200.00
2,800.00
16,900.00
3,041.67
10,477.78
4,466.67
222,386.67
3,700.00
3,647.92
120,000.00
198,666.67
248,333.33
902,000.00
495,066.67
399,333.33
Accum Depr at
Cost PY
8,200.00
6,600.00
2,100.00
2,800.00
9,644.44
3,966.67
221,386.67
3,400.00
112,000.00
186,666.67
233,333.33
854,000.00
466,666.67
373,333.33
242,666.67
275,333.33
700,000.00
394,053.33
616,420.00
330,960.00
14,000.00
1,400.00
39,386.67
34,440.00
46,620.00
105,588.00
12,800.00
8,750.00
4,708.17
42,000.00
8,913.33
15,375.00
2,360.42
5,250.00
12,666.67
-
Depr: Cost by
Transaction
8,200.00
6,600.00
2,100.00
12,800.00
2,800.00
9,644.44
3,966.67
221,386.67
3,400.00
2,360.42
112,000.00
186,666.67
233,333.33
854,000.00
466,666.67
373,333.33
32,537.18
MTD Total
Depreciation
41.67
50.00
111.11
341.67
20.14
69.44
41.67
25.00
125.00
666.67
1,000.00
1,250.00
4,000.00
2,366.67
2,166.67
Asset
Number
PP-00007
PP-00008
PP-00009
PP-00010
PP-00011
PP-00012
PP-00013
PP-00014
PP-00015
PQ-00001
PQ-00002
PQ-00003
PQ-00004
PQ-00005
PQ-00006
PQ-00007
PQ-00008
PQ-00009
PQ-00010
MV-00001
MV-00002
PP-00016
PQ-00011
PP-00017
PP-00011
Previous
Revaluation
14,186.67
145,970.00
Revaluation
Surplus
57,666.67
70,333.33
180,000.00
91,853.33
145,970.00
76,830.00
6,250.00
22,000.00
10,250.00
4,000.00
2,900.00
11,686.67
7,995.00
11,670.00
24,958.00
4,818.17
4,138.33
7,995.00
12,666.67
(14,186.67)
(145,970.00)
Current
Revaluation
57,666.67
70,333.33
180,000.00
91,853.33
145,970.00
76,830.00
6,250.00
22,000.00
10,250.00
4,000.00
2,900.00
11,686.67
7,995.00
11,670.00
24,958.00
4,818.17
4,138.33
7,995.00
12,666.67
-
Previous
Impairment
-
Impairment
Value
-
Profit / (Loss)
on Disposal
11,186.67
140,803.33
Page 49 of 59
399,819.62
YTD Total
Depreciation
15,000.00
18,000.00
46,000.00
24,000.00
34,833.33
20,094.00
2,000.00
10,000.00
4,000.00
1,000.00
600.00
2,900.00
2,091.00
3,000.00
6,500.00
1,400.00
2,865.00
5,904.00
8,000.00
39,975.00
399.00
949.95
2,000.00
-
391,165.12
YTD Cost
Depreciation
15,000.00
18,000.00
46,000.00
24,000.00
34,833.33
20,094.00
2,000.00
10,000.00
3,000.00
1,000.00
100.00
2,813.33
2,091.00
3,000.00
6,500.00
1,378.00
2,865.00
5,904.00
8,000.00
39,975.00
399.00
949.95
2,000.00
-
Accum Depr at
PY Cost Bal
257,666.67
293,333.33
746,000.00
418,053.33
651,253.33
351,054.00
10,750.00
52,000.00
8,250.00
15,000.00
1,700.00
42,286.67
36,531.00
49,620.00
112,088.00
6,086.17
11,778.33
21,279.00
20,666.67
39,975.00
399.00
949.95
2,000.00
-
Accum Depr at
Cost PY
-
Depr: Cost by
Transaction
242,666.67
275,333.33
700,000.00
394,053.33
616,420.00
330,960.00
8,750.00
42,000.00
5,250.00
14,000.00
1,400.00
39,386.67
34,440.00
46,620.00
105,588.00
4,708.17
8,913.33
15,375.00
12,666.67
1,000.00
34,833.33
32,537.18
MTD Total
Depreciation
1,250.00
1,500.00
3,833.33
2,000.00
1,674.50
166.67
833.33
333.33
83.33
50.00
241.67
174.25
250.00
541.67
116.67
238.75
492.00
666.67
4,441.67
57.00
316.65
1,000.00
-
Asset
Number
CH-00001
CH-00002
CH-00003
FF-00001
FF-00002
FF-00003
LB-00001
MV-00001
OE-00001
PP-00001
PP-00002
PP-00003
PP-00004
PP-00005
PP-00006
PP-00007
PP-00008
PP-00009
PP-00010
PP-00011
PP-00012
PQ-00001
PQ-00002
PQ-00003
PQ-00004
PQ-00005
PQ-00006
CS-00001
PP-00013
PQ-00007
PP-00014
PQ-00008
PQ-00009
OE-00002
PP-00015
PQ-00010
CH-00001
CH-00002
CH-00003
CS-00001
FF-00001
FF-00002
FF-00003
LB-00001
MV-00001
OE-00001
OE-00002
PP-00001
PP-00002
PP-00003
PP-00004
PP-00005
PP-00006
Accum Depr
Total at PM
458.33
550.00
1,222.22
3,758.33
221.53
763.89
458.33
275.00
1,375.00
7,333.33
11,000.00
13,750.00
44,000.00
26,033.33
23,833.33
31,728.19
MTD Cost
Depreciation
20.14
69.44
41.67
107.29
666.67
1,000.00
1,250.00
4,000.00
2,366.67
2,166.67
Accum Depr
Cost at PM
8,200.00
6,600.00
2,100.00
12,800.00
3,021.53
10,408.33
4,425.00
3,400.00
3,540.63
119,333.33
197,666.67
247,083.33
898,000.00
492,700.00
397,166.67
Page 50 of 59
Asset
Number
PP-00007
PP-00008
PP-00009
PP-00010
PP-00011
PP-00012
PP-00013
PP-00014
PP-00015
PQ-00001
PQ-00002
PQ-00003
PQ-00004
PQ-00005
PQ-00006
PQ-00007
PQ-00008
PQ-00009
PQ-00010
MV-00001
MV-00002
PP-00016
PQ-00011
PP-00017
PP-00011
Accum Depr
Total at PM
13,750.00
16,500.00
42,166.67
22,000.00
34,833.33
18,419.50
1,833.33
9,166.67
3,666.67
916.67
550.00
2,658.33
1,916.75
2,750.00
5,958.33
1,283.33
2,626.25
5,412.00
7,333.33
35,533.33
342.00
633.30
1,000.00
-
31,728.19
MTD Cost
Depreciation
1,250.00
1,500.00
3,833.33
2,000.00
1,674.50
166.67
833.33
250.00
83.33
155.00
174.25
250.00
541.67
114.83
238.75
492.00
666.67
4,441.67
57.00
316.65
1,000.00
-
Accum Depr
Cost at PM
256,416.67
291,833.33
742,166.67
416,053.33
651,253.33
349,379.50
10,583.33
51,166.67
8,000.00
14,916.67
1,500.00
42,045.00
36,356.75
49,370.00
111,546.33
5,971.33
11,539.58
20,787.00
20,000.00
35,533.33
342.00
633.30
1,000.00
-
Page 51 of 59
7,397,870
375,919
www.excel-skills.com
(4,076,950)
(235,000)
(200,000)
3,261,839
5,397,789
391,165
Assets at Cost
Opening
Balance
Category
Description
LBU01
PPM01
PPS02
1,500,000
5,224,750
-
Additions
68,420
-
Revaluations
(3,652,280)
-
EQP01
EQS01
Primary Equipment
Secondary Equipment
361,570
-
18,999
-
(190,270)
-
SMA01
CHW01
Small Assets
Computer Hardware
16,900
(9,600)
CSW01
OFE01
Computer Software
Office Equipment
12,800
8,550
(4,600)
(1,350)
FFX01
MVH01
21,100
252,200
288,500
(11,650)
(207,200)
Disposals
Closing
Balance
Impairment
(190,000)
-
Opening
Balance
Depreciation Cost
399,820
(5,397,789)
Accumulated Depreciation
Depreciation - Depreciation Revaluation
Total
Revaluations
1,300,000
1,450,890
-
4,841,433
-
312,726
-
1,000
-
313,726
-
(4,841,433)
-
190,299
-
283,098
-
34,601
-
609
-
35,210
-
(283,098)
-
7,300
16,900
2,433
2,433
8,200
7,200
12,800
5,760
1,288
4,100
513
9,450
288,500
16,411
221,387
1,575
40,975
(45,000)
(200,000)
-
8,655
On
Onthis
thissheet:
sheet:
This
This sheet
sheet contains
contains aa fixed
fixed assets
assets summary
summary which
which is
is based
based on
on the
the fixed
fixed asset
asset categories
categories that
that
are
are created
created on
on the
the Set-up
Set-up sheet.
sheet. No
No user
user input
input is
is required
required on
on this
this sheet
sheet and
and 30
30 fixed
fixed asset
asset
categories
categories are
are accommodated.
accommodated. Additional
Additional fixed
fixed asset
asset categories
categories can
can be
be added
added by
by simply
simply
copying
copying the
the formulas
formulas in
in the
the last
last row
row into
into the
the required
required number
number of
of additional
additional rows.
rows. Each
Each asset
asset
category
category is
is linked
linked to
to aa single
single asset
asset class
class on
on the
the Set-up
Set-up sheet
sheet -- the
the asset
asset categories
categories are
are
therefore
therefore sub
sub classes
classes of
of the
the main
main asset
asset classes
classes which
which can
can be
be used
used for
for financial
financial statement
statement
reporting
reporting purposes.
purposes.
Page 52 of 59
(35,833)
363,986
Closing
Balance
Disposals
(34,833)
-
2,897,853
Closing
Carrying Value
278,893
-
1,300,000
1,171,997
-
35,210
-
155,089
-
(16,900)
2,433
4,867
4,100
1,800
(12,800)
(5,760)
4,100
1,800
4,100
5,400
1,575
40,975
(16,411)
(221,387)
1,575
39,975
7,875
248,525
(1,000)
www.excel-skills.com
1,160,683
(8,655)
Revaluation Reserve
Revaluation
Depreciation Surplus
Revaluation
Opening
Balance
1,152,028
Closing
Balance
(200,000)
Impairment
Write-Offs
151,990
Profit / (Loss)
on Disposal
Category
Description
LBU01
PPM01
PPS02
1,043,183
-
(1,000)
-
1,042,183
-
EQP01
EQS01
Primary Equipment
Secondary Equipment
92,828
-
(609)
-
92,219
-
SMA01
CHW01
Small Assets
Computer Hardware
7,300
(2,433)
4,867
CSW01
OFE01
Computer Software
Office Equipment
8,200
4,410
(4,100)
(513)
4,100
3,898
FFX01
MVH01
4,761
-
4,761
-
(200,000)
-
140,803
-
11,187
Page 53 of 59
31,728
809
32,537
Revaluation
Total
24,015
-
83
-
24,098
-
3,033
-
139
-
3,172
-
203
203
107
342
43
342
150
131
4,442
131
4,442
7,397,870
375,919
www.excel-skills.com
Class
Description
LB
PM
CE
OE
FF
Office Equipment
Furniture & Fixtures
MV
Motor Vehicles
(4,076,950)
(235,000)
(200,000)
3,261,839
5,397,789
391,165
Assets at Cost
Opening
Balance
1,500,000
5,586,320
29,700
8,550
21,100
252,200
Additions
Revaluations
87,419
288,500
Disposals
(3,842,550)
(14,200)
(1,350)
(11,650)
(207,200)
Closing
Balance
Impairment
(190,000)
(45,000)
(200,000)
-
Opening
Balance
Depreciation Cost
8,655
399,820
(5,397,789)
Accumulated Depreciation
Depreciation - Depreciation Revaluation
Total
Revaluations
1,300,000
1,641,189
15,500
5,124,531
29,700
347,328
-
1,609
6,533
348,936
6,533
(5,124,531)
(29,700)
7,200
9,450
5,760
16,411
1,288
1,575
513
-
1,800
1,575
(5,760)
(16,411)
288,500
221,387
40,975
40,975
(221,387)
On
Onthis
this sheet:
sheet:
This
This sheet
sheet contains
contains aa fixed
fixed assets
assets summary
summary which
which is
is based
based on
on the
the asset
asset classes
classes that
that
are
are created
created on
on the
the Set-up
Set-up sheet.
sheet. No
No user
user input
input is
is required
required on
on this
this sheet
sheet and
and aa
maximum
maximum of
of 30
30 asset
asset classes
classes are
are accommodated.
accommodated. Each
Each fixed
fixed asset
asset category
category on
on the
the
Categories
Categories sheet
sheet is
is linked
linked to
to aa single
single fixed
fixed asset
asset class
class which
which can
can be
be used
used for
for financial
financial
statement
statement reporting
reporting purposes.
purposes.
Page 54 of 59
(35,833)
363,986
Closing
Balance
Disposals
(34,833)
(1,000)
2,897,853
Closing
Carrying Value
314,103
6,533
1,300,000
1,327,086
8,967
1,800
1,575
5,400
7,875
39,975
248,525
www.excel-skills.com
1,160,683
(8,655)
Revaluation Reserve
Revaluation
Depreciation Surplus
Revaluation
Opening
Balance
1,152,028
Closing
Balance
Class
Description
LB
PM
CE
1,136,011
15,500
(1,609)
(6,533)
1,134,403
8,967
OE
FF
Office Equipment
Furniture & Fixtures
4,410
4,761
(513)
-
3,898
4,761
MV
Motor Vehicles
(200,000)
Impairment
Write-Offs
(200,000)
-
151,990
Profit / (Loss)
on Disposal
140,803
11,187
Page 55 of 59
31,728
809
32,537
Revaluation
Total
27,048
-
222
544
27,270
544
107
131
43
-
150
131
4,442
4,442
Period
391,165.12
YTD
(391,165.12)
8,654.50
www.excel-skills.com
Category
Description
Account
LBU01
PPM01
PPS02
EQP01
EQS01
SMA01
CHW01
CSW01
OFE01
FFX01
MVH01
IS-401
IS-402
IS-403
IS-404
IS-405
IS-406
IS-411
IS-412
IS-421
IS-431
IS-442
Amount
312,726.33
34,601.28
1,287.50
1,575.00
40,975.00
Account
BS-151
BS-152
BS-153
BS-154
BS-155
BS-156
BS-161
BS-162
BS-171
BS-181
BS-192
(8,654.50)
375,919.00
Depreciation on Revaluations
Amount
(312,726.33)
(34,601.28)
(1,287.50)
(1,575.00)
(40,975.00)
Account
Amount
BS-801
BS-801
BS-801
BS-801
BS-801
BS-801
BS-801
BS-801
BS-801
BS-801
BS-801
1,000.00
608.67
2,433.33
4,100.00
512.50
-
On
On this
this sheet:
sheet:
Account
BS-151
BS-152
BS-153
BS-154
BS-155
BS-156
BS-161
BS-162
BS-171
BS-181
BS-192
This
This sheet
sheet contains
contains an
an automated
automated journal
journal report
report for
for all
all fixed
fixed asset
asset transactions.
transactions. The
The
journal
journal report
report can
can be
be compiled
compiled on
on aa monthly
monthly or
or year-to-date
year-to-date basis
basis and
and is
is based
based on
on the
the
account
account numbers
numbers that
that are
are specified
specified in
in the
the asset
asset category
category set-up
set-up on
on the
the Set-up
Set-up sheet.
sheet.
The
The journal
journal report
report accommodates
accommodates 30
30 asset
asset categories
categories but
but additional
additional categories
categories can
can be
be
added
added by
by simply
simply copying
copying the
the formulas
formulas in
in the
the last
last row
row into
into the
the required
required number
number of
of
additional
additional rows.
rows.
Page 56 of 59
(375,919.00)
Additions
Amount
(1,000.00)
(608.67)
(2,433.33)
(4,100.00)
(512.50)
-
Account
BS-101
BS-102
BS-103
BS-104
BS-105
BS-106
BS-111
BS-112
BS-121
BS-131
BS-142
Amount
68,420.00
18,999.00
288,500.00
Account
BANK
BANK
BANK
BANK
BANK
BANK
BANK
BANK
BANK
BANK
BANK
Amount
(68,420.00)
(18,999.00)
(288,500.00)
(4,076,950.00)
4,076,950.00
(5,397,789.36)
Revaluations - Cost
www.excel-skills.com
Category
Description
Account
LBU01
PPM01
PPS02
EQP01
EQS01
SMA01
CHW01
CSW01
OFE01
FFX01
MVH01
BS-101
BS-102
BS-103
BS-104
BS-105
BS-106
BS-111
BS-112
BS-121
BS-131
BS-142
Amount
(3,652,280.00)
(190,270.00)
(9,600.00)
(4,600.00)
(1,350.00)
(11,650.00)
(207,200.00)
5,397,789.36
200,000.00
Account
Amount
Account
BS-801
BS-801
BS-801
BS-801
BS-801
BS-801
BS-801
BS-801
BS-801
BS-801
BS-801
3,652,280.00
190,270.00
9,600.00
4,600.00
1,350.00
11,650.00
207,200.00
BS-801
BS-801
BS-801
BS-801
BS-801
BS-801
BS-801
BS-801
BS-801
BS-801
BS-801
Amount
(4,841,433.33)
(283,097.83)
(16,900.00)
(12,800.00)
(5,760.42)
(16,411.11)
(221,386.67)
Page 57 of 59
(200,000.00)
Cost - Impairment
Account
Amount
Account
BS-151
BS-152
BS-153
BS-154
BS-155
BS-156
BS-161
BS-162
BS-171
BS-181
BS-192
4,841,433.33
283,097.83
16,900.00
12,800.00
5,760.42
16,411.11
221,386.67
IS-457
IS-457
IS-457
IS-457
IS-457
IS-457
IS-457
IS-457
IS-457
IS-457
IS-457
Amount
200,000.00
-
Account
BS-101
BS-102
BS-103
BS-104
BS-105
BS-106
BS-111
BS-112
BS-121
BS-131
BS-142
Amount
(200,000.00)
-
191,000.00
(191,000.00)
235,000.00
Disposals - Proceeds
www.excel-skills.com
Category
Description
Account
LBU01
PPM01
PPS02
EQP01
EQS01
SMA01
CHW01
CSW01
OFE01
FFX01
MVH01
BANK
BANK
BANK
BANK
BANK
BANK
BANK
BANK
BANK
BANK
BANK
Amount
150,000.00
41,000.00
Account
IS-408
IS-408
IS-408
IS-408
IS-408
IS-408
IS-408
IS-408
IS-408
IS-408
IS-408
(235,000.00)
35,833.33
Disposals - Cost
Amount
(150,000.00)
(41,000.00)
Account
Amount
IS-408
IS-408
IS-408
IS-408
IS-408
IS-408
IS-408
IS-408
IS-408
IS-408
IS-408
190,000.00
45,000.00
Page 58 of 59
Account
BS-101
BS-102
BS-103
BS-104
BS-105
BS-106
BS-111
BS-112
BS-121
BS-131
BS-142
(35,833.33)
Account
BS-151
BS-152
BS-153
BS-154
BS-155
BS-156
BS-161
BS-162
BS-171
BS-181
BS-192
Amount
34,833.33
1,000.00
Account
IS-408
IS-408
IS-408
IS-408
IS-408
IS-408
IS-408
IS-408
IS-408
IS-408
IS-408
Amount
(34,833.33)
(1,000.00)
160,156.67
(160,156.67)
(78,707.82)
www.excel-skills.com
Category
Description
Account
LBU01
PPM01
PPS02
EQP01
EQS01
SMA01
CHW01
CSW01
OFE01
FFX01
MVH01
BS-801
BS-801
BS-801
BS-801
BS-801
BS-801
BS-801
BS-801
BS-801
BS-801
BS-801
Amount
145,970.00
14,186.67
Account
IS-408
IS-408
IS-408
IS-408
IS-408
IS-408
IS-408
IS-408
IS-408
IS-408
IS-408
78,707.82
Deferred Taxation
Amount
(145,970.00)
(14,186.67)
Account
Amount
BS-750
BS-750
BS-750
BS-750
BS-750
BS-750
BS-750
BS-750
BS-750
BS-750
BS-750
(80,419.64)
1,168.16
543.66
-
Page 59 of 59
Account
IS-610
IS-610
IS-610
IS-610
IS-610
IS-610
IS-610
IS-610
IS-610
IS-610
IS-610
Amount
80,419.64
(1,168.16)
(543.66)
-