Fixed assets — Statement of amortisations

The statement of depreciation shows all assets acquired on the declared depreciable accounts for which amortisation is ongoing. It then traces: \- Property acquired by depreciable account (depreciation period provided for in the nomenclatures and by deliberation). \- The dataset contains for each asset asset the date and value of acquisition, the amortisation period, the accumulation of previous depreciation, the depreciation of the year and the net carrying amount at the end of the year (NCV). **Name of column** | **Descriptions** —|— **Publication** | Administrative Account Annex **Community** | City or Department **Nature** | Nature specifies the type of expenditure according to the budget nomenclature (M14 or M52) **No Property** | Sequential number assigned to each acquisition **No Subs.** | Assigned to a sequential number already existing in n-1 and corresponding to the same property **Designation of sets** | Title of property for which depreciation is practiced **Date of acquisition** | Date of entry of the property into the heritage **Acquisition value** | Cumulative amount of expenses ** Amortisation duration.** | Duration of depreciation provided by nomenclatures (M14 or M52) and by deliberation **Accumulate dead. Previous** | Cumulation of depreciation since the acquisition of the property **VNC beginning of fiscal year** | Accountable Nette Value = Acquisition Value — Accumulated amortisations at the beginning of the fiscal year **VNC end of fiscal year** | Value Nette Accountable year-end = VNC beginning fiscal year + amortisation year **Dead. Financial year** | Annuity of amortisation = Acquisition value/amortisation period **Observation** | Additional information