Write-up and recognition in the asset history sheet

10/20/23

Reply: 3

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Hello all,
I have a question about postings in fixed assets and its disclosure in the fixed assets grid.
There are the following terms: Write-up (correction of depreciation/closed fiscal year)
Revaluation (percentage revaluation per year)
Post-capitalization (closed fiscal year)
Assume that one has shares... in fixed assets. At the end of the year, one receives a message from the bank about the value of the deposit. The value has changed and I want to increase the APC. The posting should be shown in the asset history sheet in a separate column (actually in the Write-ups column). A posting in the column Acquisition is not correct because one could assume a new purchase here.
APC FY-Beg Write-up current APC
15.000,- 2.000,- 17.000,-
As an accountant, I understand a write-up to be an increase in the value of the APC.
Does anyone have experience with this???
Many greetings
Mathias

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3 Answers

JuttaWegener 10/20/23, 1:32 PM
Dear Mathias,
I also see that in SAP standard grid version the attribution is not where you expect it,
where you expect it.
A solution: "Create new grid version with the movement type groups there that you want" seems to me not practical.
Sincerely
Jutta Wegener
inventar 10/20/23, 1:32 PM
Hello all,
Write-ups within the meaning of HGB 268 (2) refer to changes in valuations from previous fiscal years, usually revealed by tax audits. According to common expert opinion (ADS, Küting/Weber and mine), this can include, in addition to accumulated depreciation, changes in the historical cost of acquisition/production. Depreciation as well as changes in historical acquisition/production costs. I strongly recommend that these changes in acquisition/production costs and cumulative depreciation are recorded in the SAP asset history sheet. Depreciation in the SAP asset history sheet under the column "Write-up".
Here, a clear distinction must be made between "acquisition expenses" and/or "subsequent production costs", see HGB § 255. These investment activities of the current fiscal year must be shown under the column "Addition".
mfg
D. Schlagenhauf
info@inventar.de
inventar 10/20/23, 1:32 PM
Hello Mathias,
I would like to make a comment on your case.
According to the German Commercial Code (HGB), the acquisition/production costs (AHK) represent the maximum limit of the valuation. Therefore, if the share price rises above the APC on the balance sheet date, only any write-downs made in previous fiscal years may be reversed or "written up".
mfg
D. Schlagenhauf
info@inventory.

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