Non-Current Assets (Assets)
Displays information about non-current assets (fixed assets, other non-current tangible assets, intangible assets, financial investments, capital investments, depreciation, etc.) (including off-balance sheet). This includes the asset description, the account/sub-account on which the business entity records the asset, its useful life, original, book, and residual value, as well as other indicators for each individual asset with mandatory disclosure of all accounting entries related to this asset, as well as disclosure of information according to this SAF-T UA subsection table. The data is presented for each individual non-current asset.
The data source is FA Ledger Entries. Fixed assets that have a balance at the report start or end date, or had movement during the report period, are exported. The table is populated in several stages: for FAs before the Audit File Export Document Start Date, and for FAs between the Start Date and End Date.
Population for FAs before the Audit File Export Document Start Date proceeds as follows:
- A filter is applied based on FA Module Setup by the field Depreciation Book = Commissioning; records in FA Ledger Entries are selected by Default Depreciation Book and Depreciation Book Code fields;
- FA Ledger Entries are then filtered by FA Posting Type = Acquisition Cost;
- The resulting selection is grouped by FA No. and FA Posting Group;
- Records from the resulting selection are filtered by FA No. where in FA Ledger Entries the Amount field is not zero, for previously grouped FAs.
Population for FAs between the Audit File Export Document Start Date and End Date proceeds as follows:
- A filter is applied based on FA Module Setup by the field Depreciation Book = Commissioning; records in FA Ledger Entries are selected by Default Depreciation Book and Depreciation Book Code fields;
- FA Ledger Entries are then filtered by FA Posting Type = Acquisition Cost;
- The resulting selection is grouped by FA No. and FA Posting Group, and only those FAs that were not included during the population filtered by the Audit File Export Document Start Date are populated.
According to the file structure, the preview table exports the following subsections separately:
- Non-Current Asset Data
- Asset Valuations
Non-Current Asset Data
When generating the preview table, the following fields are populated:
| Field | Description | Source |
|---|---|---|
| Asset Code | Specifies the code from the Ukrainian Classification of Foreign Economic Activity Goods (UCT ZED) (if available) or a unique asset identifier defined by the business entity. | FA Ledger Entries, where FA No. + FA Posting Group is taken. |
| Account Code | Specifies the account/sub-account/analytical account number according to the chart of accounts of the business entity. | Populated with the GL Account No. specified in the Acquisition Cost Account field of the FA Posting Group card, which is specified for the depreciation book selected in FA Module Setup in the Depreciation Book - Commissioning field. |
| Description | Specifies the asset name. | Populated from the Extended Description field of the FA card. |
| Supplier Name | Specifies the name / surname, first name, and patronymic of the counterparty (if available). | Populated with the full name of the vendor whose code is specified in the Vendor No. field of the FA card. |
| Acquisition Date | Specifies the date the asset was received. | Populated from the Document Date field of the FA Ledger Entry for the first record for this FA. |
| Start of Use Date | Specifies the date the asset was put into operation. | Populated from the First Commissioning Date field of the FA card. |
| Disposal Date | Specifies the date of asset disposal (sale, liquidation, contribution to statutory capital of another enterprise, etc.). | Populated from the Document Date field of the FA Ledger Entry for the first record for this FA with FA Posting Type Disposal. |
Asset Valuations
When generating the preview table, the following fields are populated:
| Field | Description | Source |
|---|---|---|
| Asset Code | Specifies the code from the Ukrainian Classification of Foreign Economic Activity Goods (UCT ZED) (if available) or a unique asset identifier defined by the business entity. | FA Ledger Entries, where FA No. + FA Posting Group is taken. |
| 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). |
| Account Code | Specifies the account/sub-account/analytical account number according to the chart of accounts of the business entity. | Populated with the GL Account No. specified in the Acquisition Cost Account field of the FA Posting Group card for the given Depreciation Book. |
| Asset Group | Specifies the group to which the asset belongs according to the Tax Code of Ukraine. | Populated from the Asset Group field of the FA Subclasses directory according to the FA Subclass Code specified on the FA card — for Accounting; and from the Tax Assessment Class field of the same directory — for Tax Accounting. |
| Original Cost at Period Start | Specifies the total acquisition and/or production cost of the asset at the beginning of the period, including transportation and preparation costs. The asset value as a contribution to statutory capital. | Calculated as the sum of the Amount (LCY) field in FA Entries filtered by the report start date, FA Posting Type = Acquisition Cost, FA Category = Empty. For tax accounting — filtered by the depreciation book specified in FA Module Setup. |
| Original Cost at Period End | Specifies the total acquisition and/or production cost of the asset at the end of the period, including transportation and preparation costs. The asset value as a contribution to statutory capital. | Calculated as the sum of the Amount (LCY) field in FA Entries filtered by the report end date, FA Posting Type = Acquisition Cost, FA Category = Empty. For tax accounting — filtered by the depreciation book specified in FA Module Setup. |
| Useful Life in Years | Specifies the expected period in years during which the asset will be used by the business entity. | Populated from the No. of Depreciation Years field for the Depreciation Book specified in FA Module Setup in the Depreciation Book - Commissioning field. |
| Useful Life in Months | Specifies the expected period in months during which the asset will be used by the business entity. | Populated from the No. of Depreciation Months field for the Depreciation Book specified in FA Module Setup in the Depreciation Book - Commissioning field. |
| Asset Additions | Specifies the total acquisition and/or production cost of the asset for the reporting period, including transportation, preparation, improvement costs, and other income. | Calculated as the sum of the Amount (LCY) field in FA Entries filtered by the report period, FA Posting Type = Acquisition Cost, FA Category = Empty. For tax accounting — filtered by the depreciation book specified in FA Module Setup. |
| Asset Transfer | Specifies the book value of asset transfer during the reporting period. | Populated from FA Ledger Entries filtered by FA Posting Group, Reserved = No, Posting Date = Audit File Export Document between Start Date - End Date, Reclassification Entry = Yes, FA Posting Type = Acquisition Cost. |
| Asset Disposal | Specifies the book value of asset disposal during the reporting period. | Populated as the sum of the Amount (LCY) field from FA Ledger Entries filtered by FA Posting Type = Book Value on Disposal during the report period according to the Depreciation Book. |
| Book Value at Period Start | Specifies the amount at which the asset is recorded on the balance sheet at the beginning of the reporting period. | Populated as the sum of the Amount (LCY) field from FA Ledger Entries up to the report start date according to the Depreciation Book. |
| Depreciation Method | Specifies the method for calculating asset depreciation. | Populated according to the depreciation method specified for the FA Depreciation Book, mapped to the directory received from the Tax Authority. |
| Depreciation Rate | Specifies the established annual percentage for compensating the depreciation of a portion of the asset. | If Depreciation Method = Straight-Line and Use Half-Year Convention = No, then Depreciation Rate = 100 / number of depreciation years. In all other cases — 0. |
| Depreciation for Period | Specifies the depreciation amount for the reporting period. | Populated as the sum of the Amount (LCY) field from FA Ledger Entries for the report period for FA Posting Type = Depreciation and FA Posting Category = Empty according to the Depreciation Book. The amount is displayed with reversed sign in the table. |
| Revaluation Amount | Specifies the amount of asset value increase/decrease during the reporting period due to revaluation or impairment. | Populated as the sum of the Amount (LCY) field from FA Ledger Entries for the report period for FA Posting Type = Write-Down and Appreciation according to the Depreciation Book. |
| Accumulated Depreciation | Specifies the total depreciation amount accrued over the asset's useful life, reflected in the period for which SAF-T UA is generated. | Populated as the sum of the Amount (LCY) field from FA Ledger Entries up to the report end date for FA Posting Type = Depreciation according to the Depreciation Book. The amount is displayed with reversed sign in the table. |
| Book Value at Period End | Specifies the amount at which the asset is recorded on the balance sheet at the end of the reporting period. | Populated as the sum of the Amount (LCY) field from FA Ledger Entries up to the report end date, excluding FA Posting Type = Gain/Loss and Salvage Value on Disposal according to the Depreciation Book. |