Fixed Asset Transactions

Displays information about business transactions with non-current assets of the business entity, including the asset description, corresponding accounts/sub-accounts used for entries, counterparties, and disclosure of other information.

The data source is FA Ledger Entries. Supplier Code and Supplier Name are populated only for FAs where the transaction type is Invoice and there is a related Posted Purchase Invoice or Purchase Credit Memo.

When generating the preview table, the following fields are populated:

Field	Description	Source
Transaction ID	Specifies the unique identifier of the asset transaction.	Entry No. of the FA Ledger Entry.
Asset Code	Specifies the inventory number or other unique asset identifier used by the business entity in accounting.	FA No.
Asset Description	Specifies the asset name.	Extended Description from the FA card.
Transaction Type	Specifies the conventional transaction designation.	Populated from the SAF-T Source Code field of the Source Codes directory according to the Source Code specified in the FA Ledger Entry.
Description	Specifies the characteristics of the nature of the transaction.	Populated from the Description field of the FA Ledger Entry.
Date	Specifies the transaction date.	Posting Date.
Supplier Name	Specifies the name / surname, first name, and patronymic of the counterparty (if available).	Name of the vendor specified on the FA card.
Supplier Code	Specifies the unique identification number of the legal entity in the Unified State Register / registration number of the taxpayer's card for an individual / non-resident code.	From the Vendor No. specified on the FA card, the Registration No. (EDRPOU) field is obtained from the Vendor Card.
Transaction Code	Specifies the unique transaction identifier defined by the automated software used by the enterprise.	The unique transaction identifier consists of a sequential combination of the document number, posting date and SAF-T source code.
Asset Valuation Type	Specifies the group to which the object belongs according to the accounting policy of the business entity.	For all current records, populated with "1" (Accounting). If the Tax Depreciation Book field is populated in FA Module Setup and there are records for this FA in that book, a separate line is populated with value "2" (Tax Accounting).
Asset Transaction Amount	Specifies the monetary value of the asset transaction, e.g., net sales proceeds.	Amount (LCY) of the FA Ledger Entry.
Document No.	Specifies the primary accounting document number used by the enterprise to process the transaction.	This field is populated from the External Document № field in the FA Ledger Entries table; if that field is not filled in, the Document № field is used.
Account Code	Specifies the account/sub-account/analytical account number according to the chart of accounts of the business entity.	If the amount in the FA Ledger Entry is positive (+), a record is found in the GL Entries table where the Entry No. matches the GL Entry No. from the FA Ledger Entry. The GL Account No. value from the found record is taken. If the amount is negative (−), a record is found in the GL Correspondence Entries table where the Credit Entry No. equals the GL Entry No. from the FA Ledger Entry. The Debit Account from the found record is taken. For cases where the FA entry has only the Value Entry field populated and the GL Entry No. is not populated, data for the FA Ledger Entry table fields is obtained from the Item Ledger - GL Entry Link table by matching records where the Value Entry No. matches the GL Entry No. value from the FA Ledger Entry table. The Account Code is determined from the first found record using the GL Entry No. field of the Item Ledger - GL Entry Link table.
Corresponding Account Code	Specifies the corresponding account/sub-account/analytical account number according to the chart of accounts of the business entity.	If the amount in the FA Ledger Entry is negative (−), a record is found in the GL Entries table where the Entry No. matches the GL Entry No. from the FA Ledger Entry. The GL Account No. value from the found record is taken. If the amount is positive (+), a record is found in the GL Correspondence Entries table where the Debit Entry No. equals the GL Entry No. from the FA Ledger Entry. The Credit Account from the found record is taken. For cases where the FA entry has only the Value Entry field populated and the GL Entry No. is not populated, data for the FA Ledger Entry table fields is obtained from the Item Ledger - GL Entry Link table by matching records where the Value Entry No. matches the GL Entry No. value from the FA Ledger Entry table. The Account Code is determined from the last found record using the GL Entry No. field of the Item Ledger - GL Entry Link table.
Tax Type	Specifies the tax type according to the directory.	Populated with the tax code for which VAT = Yes in the SAF-T Tax Types directory.
Tax Code	Specifies the tax code according to the directory.	Populated from the SAF-T Tax Codes field in VAT Posting Setup for the given VAT Business Posting Group and VAT Product Posting Group.
Tax Percentage	Specifies the tax rate as a percentage (if an absolute tax rate does not apply).	Populated from the VAT % field in VAT Posting Setup for the given VAT Business Posting Group and VAT Product Posting Group.
Tax Base	Specifies the tax base amount.	Populated from the Base field of the VAT Entry for the given FA transaction.
Tax Amount	Specifies the tax amount.	Populated from the Amount field of the VAT Entry for the given FA transaction.
Total Amount	Specifies the monetary valuation of the total value.	Amount (LCY) of the FA Ledger Entry.

Specifics of determining the account and the corresponding account for certain fixed asset transactions

For fixed asset transactions with parameter FA Posting Type = Proceeds from disposal

For such transactions, a specific procedure is applied to determine the account and the corresponding account in the Asset Transactions table.

In these cases, records in the G/L Correspondence Entries table are analyzed in reverse order:

• first, records are identified where the value of the Credit Entry No. field matches the number of the general ledger transaction related to the fixed asset transaction;
• if no such records are exist, records are analyzed where the value of the Debit Entry No. field matches the number of the corresponding general ledger transaction.

This procedure is applied considering the inversion of the Account ID and Corresponding Account ID fields used for transactions of type Proceeds from disposal, and ensures correct determination of accounts in cases where the related G/L transaction participates in multiple correspondence transactions.

For fixed asset transactions with parameter Reclassification Transaction

For fixed asset transactions marked with the Reclassification Transaction flag, the determination of accounts for populating the Account ID or Corresponding Account ID fields in the Asset Transactions table depends on the account number specified in the Technical GL Account for FA Reclassification field on the Audit File Export Setup page.

All reclassification transactions are reflected in the Asset Transactions table. The accounts are determined according to the following algorithm:

• A record is found in the General Ledger Entries table where the FA Enry No. matches the number of the current transaction from the FA Ledger Entries (for FA posting type "Acquisition Cost"), or the G/L Entry No. field is taken directly from the FA Ledger Entries record (for FA posting type "Depreciation").

• Depending on the sign of the amount of the identified G/L transaction, the fields are populated as follows:

  • for positive amounts, the Account ID field is filled with the account number from the G/L transaction, and the Corresponding Account ID field is filled with the account from the Technical GL Account for FA Reclassification field;
  • for negative amounts, the reverse applies — the account from the Technical GL Account for FA Reclassification field is written to the Account ID, and the account from the G/L transaction is written to the Corresponding Account ID.

Depreciation specifics

Depreciation is not reflected in the Asset Transactions section of the SAF-T UA file.

Therefore, when generating the Asset Transactions table, records from the FA Ledger Entries table where the FA Posting Type is set to Depreciation are not included in the export.