Capital assets - Statement of Depreciation

The statement of depreciation presents all the assets acquired on the depreciable declared accounts for which depreciation is in progress. It therefore traces: \- Assets acquired per depreciable account (depreciation period provided for in the nomenclatures and by deliberation). \- The dataset contains for each asset record relating to an asset the date and acquisition value, the depreciation period, the accumulation of previous depreciation, the depreciation of the financial year and the net book value at the end of the financial year (NAV). **Column name** | **Descriptions** ---|--- **Publication** | Administrative Account Annex **Collectivity** | City or Department **Nature** | Nature specifies the type of expenditure according to the budget nomenclature (M14 or M52) **Capitalization No.** | Sequential number assigned to each acquisition **Subs.** No. | Assigned to a sequential number that already exists in n-1 and corresponds to the same property **Description of sets** | Name of the property for which depreciation is applied **Date of acquisition** | Date of entry of the property into the patrimony **Acquisition value** | Cumulative amount of expenses **Depreciation period.** |Depreciation period provided for in the nomenclatures (M14 or M52) and by deliberation **Cumul amort. Previous** | Accumulation of depreciation applied since the acquisition of the property **CNV beginning of year** | Net Accounting Value = Acquisition Value – Accumulated amortisations at beginning of year **CNV year-end** | Net Value Accounting year-end = CNV year-end + Amortization year-end **Amortized. Year** | Year of amortisation = Purchase value / amortisation period **Observation** | Additional information本折旧明细表列示了所有已在可折旧申报账户中入账且处于折旧计提过程中的资产。 据此可追溯如下内容： - 按可折旧账户入账的资产（对应分类表及审议决议中规定的折旧年限）。 本数据集为每一项资产记录包含以下信息：资产的入账日期与购置原值、折旧年限、累计前期折旧额、本财年折旧额以及财年末账面净值（NAV，Net Book Value）。 **列名** | **说明** ---|--- **Publication** | 行政账户附件 **Collectivity** | 行政管辖主体（城市或省级行政单位） **Nature** | 资产性质：依据预算分类表（M14或M52）确定的支出类型 **Capitalization No.** | 资本化编号：为每一笔购置业务分配的连续序号 **Subs. No.** | 子项编号：分配给上一期（n-1）已存在且对应同一资产的连续序号 **Description of sets** | 资产组说明：需计提折旧的资产名称 **Date of acquisition** | 入账日期：资产纳入账产核算的日期 **Acquisition value** | 购置原值：累计支出总额 **Depreciation period.** | 折旧年限：依据预算分类表（M14或M52）及审议决议规定的折旧期限 **Cumul amort. Previous** | 累计前期折旧额：自资产购置起累计计提的折旧总额 **CNV beginning of year** | 年初账面净值（CNV，Net Accounting Value）：= 购置原值 – 年初累计折旧额 **CNV year-end** | 年末账面净值（CNV）：= 账面净值年末额 + 本年折旧额 **Amortized. Year** | 本年折旧额：折旧额计算公式为 购置原值 / 折旧年限 **Observation** | 备注：补充说明信息