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Asset Class I.E 1000 Account Determination I.E 10000: Depreciation Area

This document outlines account assignments and areas for various types of depreciation, reserves, acquisitions, revenues, and expenses. It includes accounts for ordinary depreciation, special reserves, down payments, revenue from asset sales, unplanned depreciation, revaluation of acquisition and production costs, transfer of reserves, investment support, and interest.

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21 views

Asset Class I.E 1000 Account Determination I.E 10000: Depreciation Area

This document outlines account assignments and areas for various types of depreciation, reserves, acquisitions, revenues, and expenses. It includes accounts for ordinary depreciation, special reserves, down payments, revenue from asset sales, unplanned depreciation, revaluation of acquisition and production costs, transfer of reserves, investment support, and interest.

Uploaded by

Payal
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLS, PDF, TXT or read online on Scribd
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Asset Class

Account determination

I.e 1000
i.e 10000

Balance sheet Accounts


Depreciation Area

Depreciation Accounts
Depreciation Area

Acc.dep. accnt.for ordinary depreciation

XX
YY
ZZ
PP
RR

Special Reserves
Depreciation Area

Bal.sh.acct APC

XX
YY
ZZ
PP
RR

XX
YY
ZZ
PP
RR

Special reserves balance

Acquisition account assignment


Acquisition: down payments

Contra account: Acquisition value

Expense account for ordinary depreciat.

Expense account for ord. dep. below zero

Expense: Allocation to spec.reserves

Write-off special reserves (gross)

Ordinary depreciation account assignment

Account assignment for special reserves

t assignment
Down-payments clearing account

Acquisition from affilia

Revenue frm post-capitaliz:

ccount assignment
Revenue from write-up on ord.deprec.

Accumulated dep. accoun


Expense account for special depreciat

r special reserves
Revenue: amortiz. special reserves

Write-off spec.reserves aWrite-up on special reserves

Retirement Acc
Loss made on asset retirement w/o re Clearing acct. revenue f Gain from asset sale

Expense account for spec.dep.below Revenue from write-up oAccumulated dep. account unpl. deprec.

Gain from asset sale

Loss from asset sale

Clear.revenue sale to affil.company

Retirement Account assignment


Loss from asset sale

Clear.revenue sale to affil.company

Unplanned depreciation Account Assignment


Expense account for unplanned deprec.

P&Lact.unpl.dep.below 0

Revaluation acquis. and production costs

Offsetting account: Revaluation APC

Revenue from write-up on unplnd. deprec.

Val. adj. acct. for transfer of reserves

nt

Cost elem. for settlmt AuC to CO objects

Capital. difference/Non-operatng expense

Contra account for transferring reserves

Revenue from w-up transfer of reserves

Account Assignment for transfer of reserves

Clearing of investment support

Repayment of investment support

nt for transfer of reserves


Reval. accumulated ord. depreciation

Offsetting accnt: Reval. ordinary deprc.

Expense: Repayment of invest.support

Expense account for interest

Clearing interest posting

Intrst expense when book val.below zero

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