DETERMINE AND RECORD VALUE
apintra® Asset Accounting
In asset accounting, the long-lived assets of a company’s fixed assets are recorded and managed according to current legal regulations, whether HGB, IFRS or US GAAP. The central task is therefore the valuation and posting of additions and disposals of fixed assets as well as the calculation and posting of depreciation.
TRANSPARENCY AND OVERVIEW
apintra® Asset Accounting
With apintra® Asset Accounting, you get complete transparency on assets, leasing goods and planed good such as assets under construction. All information is always available at one place, including the master data on the asset itself, the depreciation data according to commercial law, tax law or imputed depreciation, the cost centre(s) and other information in the form of notes, images and documents.
apintra® Asset Accounting supports all common international tax and commercial depreciation types such as:
- Straight-line depreciation, geometric declining balance depreciation, arithmetic declining balance depreciation, geometric progressive depreciation, arithmetic progressive depreciation, digital depreciation, depreciation by output;
- Non-depreciable assets such as land, advance payments and assets under construction, financial assets or non-depreciable intangible assets; and
- Freely definable building and special depreciations.
Depreciations can be defined object by object in terms of accuracy (year, half-year, month, day). A preview with depreciation history is then generated.
The declining balance depreciation, now again permittable under tax law, is also available.
VARIOUS INVESTMENT TREES
In principle, several depreciation types can be assigned to an object (e.g. additional simulation of performance-based depreciation), whereby only one depreciation type can be selected for the actual calculation. It is also defined whether the depreciation type is legally compliant in the country where it is to be used (e.g. linear depreciation in Germany).
In apintra® asset accounting, assets can be grouped together (in an asset complex consisting of several individual assets). However, assets can also be assigned according to a classification (e.g. asset tree according to § 266 HGB). In the classification, an asset can be assigned to an item in the tree. In addition, assets can also be assigned to individual departments.
- General and industry-specific depreciation tables
- Carrying out of additions, disposals, transfers and reduction amounts, among others
- Calculation of book profit and loss for full or partial disposals
- Depreciation plan for product’s useful life
- Export/import interface (XML) for fixed assets
- Generating of depreciation entries for apintra® Finance and Accounting
- Mapping of the entire life cycle of an asset
- Depreciation preview for the entire period
- Investment planning (simulation)
- Reports for additions and disposals in the business year
- Statement of gross and net fixed assets for individual assets or with the totals per fixed asset account or balance sheet item
- Fixed assets schedule for the opening balance sheet
- Depreciation schedule pursuant to § 284 (3) HGB
- Detailed inventory list and list of assets
- Automatic calculation of the gross fixed asset movement schedule for the e-balance sheet and/or the German Federal Gazettevon offenen Posten
All apintra® solutions are based on the same technology with equal advantages. These include multi-client capability, plausibility checks, open interfaces and local and temporal availability, as well as the ability to quickly find each individual data record.