Fixed Assets - EBS (MOSC)

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Different code combination of cost , accumulated depriciation and expense accounts for revluation.

edited Apr 7, 2010 10:52AM in Fixed Assets - EBS (MOSC) 10 commentsAnswered
 HI,
We revalute our assets after 3 years as per policy.

E.g.

Asset Cost : 100,000
Revlue percentage : 5 %
Revaluation amount : 5,000
Total asset cost after revalution : 105,000


We want to  separate cost , accumulated depreciation and expense accounts for revaluation . Its mean that


Cost :100,000 already debited in   a code combination  01-000-10001 (building cost a/c)

        5,000     revalued amount must be debited in another code combination 01-000-10002 (building revaluation cost account)

Same treatment must be for accumulated depreciation

Accumulated depreciation :

For original on cost 100,000 accumulated depreciation is charged on monthly basis after depreciation program into a code combination  01-000-30001 (accumulated dep - building a/c)

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