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