Monography regarding registry the advance assign for tangible assets, tangible assets in progress, fix assets and inventory objects1. Booking the advance for tangible assets 1.1 advance payment or partial payment to third (for head quarter and branches who function / follow to be open )
advance assign for lands and buildings (GR.1)
DR: 43410ssa00000000000 = invoice amount
CR: 3566090000000000026 = invoice amount
advance for technical installation and machine (GR.2 with subGR.2.1 and 2.2) DR: 43220ssa00000000000 = advance payment + remain due amount
CR: 3566090000000000026 = advance payment + remain due amount
and
DR: 43420ssa00000000000 = advance payment (with sign)
CR: 3566090000000000026 = advance payment (with sign) for other tangible assets ( subGR 2.3 and GR.3)
DR: 43230ssa0000000000 = advance payment + remain due amount CR: 3566090000000000026 = advance payment + remain due amountandDR: 43430ssa00000000000 = advance payment (with sign)CR: 3566090000000000026 = advance payment + remain due amount2. Registry tangible assets in progress2.1 from advance payments (for head quarter and branches who function / follow to be open )
for lands and buildings ( GR.1)
DR: 43210ssa00000000000 = total amount from advance payments + partial payments CR: 43410ssa00000000000 = total amount from advance payments + partial payments for technical installation and machine (GR.2 with subGR.2.1 and 2.2)
DR: 43220ssa00000000000 = total amount from advance payments + partial payments CR: 43420ssa00000000000 = total amount from advance payments + partial payments for other tangible assets ( subGR 2.3 and GR.3)
DR: 43230ssa00000000000 = total amount from advance payments + partial payments CR: 43430ssa00000000000 = total amount from advance payments + partial payments 2.2 Payments to third parts (for head quarter and branches who function / follow to be open )
for lands and buildings ( GR.1)
DR: 43210ssa0000000000 = invoice amountCR: 35660900000000026 = invoice amount
for technical installation and machine (GR.2 with subGR.2.1 and 2.2)
DR: 43220ssa00000000000 = invoice amountCR: 35660900000000026 = invoice amount
for other tangible assets ( subGR 2.3 and GR.3)
DR: 43230ssa0000000000 = invoice amount
CR: 35660900000000026 = invoice amount
3. Booking tangible assets input3.1 From investments For lands and buildings (GR.1)
DR: 44220ssa00000000000 = amount
CR: 43210ssa00000000000 = amount
For commercial space bought
DR: 44220ssa00000500000 = amount
CR: 43210ssa00000000000 = amount
For technologic equipment (machine, equipment) GR.2.1 Fix assets (for branches who function / follow to be open )
DR: 44231ssa00000000000 = amount
CR: 43220ssa00000000000 = amount
Fix assets inventory objects DR: 44231ssa000000000 = amount CR: 43220ssa000000000 = amount
For measurement and control equipments - GR.2.2 (for branches who function / follow to be open )
DR: 44232ssa00000000000 = amount
CR: 43220ssa00000000000 = amount
Fix assets inventory objects (for branches who function / follow to be open )
DR: 44232ssa00000100000 = amount
CR: 43220ssa00000000000 = amount
For motor vehicles GR.2.3(for branches who function / follow to be open )
DR: 44233ssa00000000000 = amount
CR: 43230ssa00000000000 = amount
For fixtures and fittings GR.3 (for branches who function / follow to be open )
Fix assets
DR: 44240ssa00000000000 = amount
CR: 43230ssa00000000000 = amount
Fix assets inventory objects (for branches who function / follow to be open )
DR: 44240ssa00000100000 = amount
CR: 43230ssa00000000000 = amount
3.2 From third parts Lands and buildings GR.1
For rent spaces
DR: 44220ssa00000000000 = amount
CR: 3566090000000000026 = amount
For bought spaces
DR: 44220ssa00000500000 = amount
CR: 3566090000000000026 = amount
Plant and machinery-GR.2.1 Fix assets ((for branches who function / follow to be open )
DR: 44231ssa00000000000 = amount
CR: 3566090000000000026 = amount Fix assets inventory objects (for branches who function / follow to be open )
DR: 44231ssa00000100000= amount
CR: 3566090000000000026= amount
For measurement and control equipments - GR.2.2 Fix assets (for branches who function / follow to be open )
DR: 44232ssa00000000000=amount
CR: 3566090000000000026=amount
Fix assets inventory objects (for branches who function / follow to be open )DR: 44232ssa00000100000 = amount
CR: 3566090000000000026 = amount
For motor vehicles GR.2.3(for branches who function / follow to be open )DR: 44233ssa00000000000 = amount
CR: 3566090000000000026 = amount
For fixtures and fittings GR.3 (for branches who function / follow to be open ) Fix assets
DR: 44240ssa00000000000= amount
CR: 3566090000000000026= amount
Fix assets inventory objects DR: 44240ssa00000100000 = amount
CR: 3566090000000000026 = amount3.3 Though transfers (between branches) Plant and machinery-GR.2.1
Fix assets (for branches who function / follow to be open )
DR: 44231SSP00000000000= book value of transferred tangible assets
CR: 44231SST00000000000
AndDR: 44231SST00000000000(SIGN at book value of transferred tangible assets) CR: 44231SST00000000000
And
DR: 46123SST00000000002(amortize value of tangible assets till moment of transfer)
CR: 46123SSP00000000002
And
DR: 46123SST00000000002(sign - amortize value of tangible assets till moment of transfer)CR: 46123SST00000000002
Fix assets inventory objects
DR: 44231SSP00000100000( book value of transferred tangible assets)
CR: 44231SST00000100000
And
DR: 44231SST00000100000(sign - amortize value of tangible assets till moment of transfer)
CR: 44231SST00000100000
And
DR: 46123SST00000100002 (amortize value of tangible assets till moment of transfer)
CR: 46123SSP00000100002
And
DR: 46123SST00000100002(sign - amortize value of tangible assets till moment of transfer)
CR: 46123SST00000100002
For measurement and control equipments - GR.2.2 Fix assets
DR: 44232SST00000000000 ( book value of transferred tangible assets)
CR: 44232SST00000000000
And
DR: 44232SST00000000000 (SIGN at book value of transferred tangible assets) CR: 44232SST00000000000
And
DR: 46123SST00000000003(amortize value of tangible assets till moment of transfer)
CR: 46123SSP00000000003
And
DR: 46123SST00000000003(sign - amortize value of tangible assets till moment of transfer)
CR: 46123SST00000000003
Fix assets inventory objects
DR: 44232SSP00000100000( book value of transferred tangible assets)
CR: 44232SST00000100000
And
DR: 44232SST00000100000(SIGN at book value of transferred tangible assets) CR: 44232SST00000100000
And DR: 46123SST00000100003(amortize value of tangible assets till moment of transfer)
CR: 46123SSP00000100003
And
DR: 46123SST00000100003(sign - amortize value of tangible assets till moment of transfer)
CR: 46123SST00000100003
For motor vehicles GR.2.3DR: 44233SSP00000000000(book value of transferred motor vehicles)
CR: 44233SST00000000000And
DR: 44233SST00000000000(sign at book value of transferred motor vehiclesCR: 44233SST00000000000
And
DR: 46123SST00000000004(amortize value of motor vehicles till the transfer moment)
CR: 46123SSP00000000004
And
DR: 46123SST00000000004(sign amortize value of motor vehicles till the transfer moment)
CR: 46123SST00000000004
For fixtures and fittings GR.3 Fix assets
DR: 44240SSP00000000000 (book value of transferred tangible assets)
CR: 44240SST00000000000
And
DR: 44240SST00000000000(sign - at book value of transferred tangible assets)
CR: 44240SST00000000000
And
DR: 46124SST00000000006 (amortize value of motor vehicles till the transfer moment)
CR: 46124SSP00000000006
AndDR: 46124SST00000000006 (sign amortize value of motor vehicles till the transfer moment)
CR: 46124SST00000000006
Fix assets inventory objects
DR: 44240SSP00000100000 (book value of transferred tangible assets)
CR: 44240SST00000100000
And
DR: 44240SST00000100000 (sign - at book value of transferred tangible assets)
CR: 44240SST00000100000
And
DR: 46124SST00000100006(amortize value of motor vehicles till the transfer moment)
CR: 46124SSP00000100006
AndDR: 46124SST00000100006(sign amortize value of motor vehicles till the transfer moment)
CR: 46124SST00000100006
4. Registry of inventory objectsa. From third parts(for branches who function / follow to be open ) In the moment of invoice registryDR: 36300ssa00000000000(value of inventory object)
CR: 3566090000000000026
In the moment when the inventory object enter in branch records
DR: 63200ssa00000000000 (value of inventory object)
CR: 36300ssa00000000000
AndDR: 99850ssa00000000000 (value of inventory object)
CR: 99900ssa00000000000
b. Transfers between branches DR: 99850ssp00000000000 (value of inventory object)
CR: 99900ssp00000000000
And
DR: 99850sst00000000000 (sign - at value of inventory object)
CR: 99900sst00000000000
c. Tangible assets in the form of small inventory which are integral amortized (inventory value = amortize value)
1. For plant and machinery GR.2.1DR: 46123ssa00000100002(value of inventory object)
CR: 44231ssa00000100000
And
DR: 99850ssa00000000000(value of inventory object)
CR: 99900ssa00000000000
For measurement, control and adjustment device GR.2.2
DR: 46123ssa00000100003(value of inventory object)
CR: 44232ssa00000100000
AndDR: 99850ssa00000000000(value of inventory object)
CR: 99900ssa00000000000
For fixtures and fittings GR.3DR: 46124ssa00000100006 (value of inventory object)
CR: 44240ssa00000100000
AndDR: 99850ssa00000000000(value of inventory object)
CR: 99900ssa00000000000
5. Booking the depreciation for tangible assets
5.1 for tangible assets5.1.1 for land and buildings improvements - GR 1
for rented offices:
DR: 65200ssa00000000000 = amountCR: 46122ssa00000000001 = amount
for purchased offices
DR: 65200ssa00000000000 = amountCR: 46122ssa00000500001 = amount
5.1.2 for technological equipment (devices, machinery and installations) - GR 2.1
DR: 65200ssa00000000000 = amountCR: 46123ssa00000000002 = amount
5.1.3 For measurement, control and adjustment devices and installations - GR 2.2
DR: 65200ssa00000000000 = amountCR: 46123ssa00000000003 = amount
5.1.4 For means of transport - GR 2.3
DR: 65200ssa00000000000 = amountCR: 46123ssa00000000004 = amount
5.1.5 For furniture, fittings, security equipments - GR 3
DR: 65200ssa00000000000 = amountCR: 46124ssa00000000006 = amount
5.2 for tangible assets like inventory objects5.2.1 for technological equipment (devices, machinery and installations) - GR 2.1DR: 65200ssa00000000000 = amountCR: 46123ssa00000100002 = amount
5.2.2 For measurement, control and adjustment devices and installations - GR 2.2
DR: 65200ssa00000000000 = amountCR: 46123ssa00000100003 = amount5.2.3 For furniture, fittings, security equipments - GR 3
DR: 65200ssa00000000000 = amountCR: 46124ssa00000100006 = amount6. The redemption of tangible assets - rascumparare6.1 by cassation
6.1.1 when not fully depreciated
6.1.1.1 for land and buildings improvements - GR 1 for rented offices:
DR: 65200ssa00000000001 = amount cu suma ramasa de depreciat/amortizatCR: 46122ssa00000000001 = amountAnd
DR: 46122ssa00000000001 = amountCR: 44220ssa00000000000 = amount for purchased offices:
DR: 65200ssa00000000001 = amountCR: 46122ssa00000500001 = amountAnd
DR: 46122ssa00000500001 = amountCR: 44220ssa00000500000 = amount6.1.1.2 for technological equipment (devices, machinery and installations) - GR 2.1
DR: 65200ssa00000000001 = amountCR: 46123ssa00000000002 = amountAnd
DR: 46123ssa00000000002 = amountCR: 44231ssa00000000000 = amount6.1.1.3 For measurement, control and adjustment devices and installations - GR 2.2DR: 65200ssa00000000001 = amountCR: 46123ssa00000000003 = amountAnd
DR: 46123ssa00000000003 = amountCR: 44232ssa00000000000 = amount6.1.1.4 For means of transport - GR 2.3DR: 65200ssa00000000001 = amountCR: 46123ssa00000000004 = amountAnd
DR: 46123ssa00000000004 = amountCR: 44233ssa00000000000 = amount6.1.1.5 For furniture, fittings, security equipments - GR 3DR: 65200ssa00000000001 = amountCR: 46124ssa00000000006 = amountAnd
DR: 46124ssa00000000006 = amountCR: 44240ssa00000000000 = amount6.1.2 when fully depreciated
6.1.2.1 for land and buildings improvements - GR 1 for rented offices:
DR: 46122ssa00000000001 = amount
CR: 44220ssa00000000000 = amount
for purchased offices:
DR: 46122ssa00000500001 = amount
CR: 44220ssa00000500000 = amount
6.1.2.2 for technological equipment (devices, machinery and installations) - GR 2.1
DR: 46123ssa00000000002 = amount
CR: 44231ssa00000000000 = amount
6.1.2.3 For measurement, control and adjustment devices and installations - GR 2.2
DR: 46123ssa00000000003 = amount
CR: 44232ssa00000000000 = amount
6.1.2.4 For means of transport - GR 2.3DR: 46123ssa00000000004 = amount
CR: 44233ssa00000000000 = amount
6.1.2.5 For furniture, fittings, security equipments - GR 3DR: 46124ssa00000000006 = amount
CR: 44240ssa00000000000 = amount
6.2 By selling
6.2.1 when not fully depreciated
6.2.1.1 for land and buildings improvements - GR 1 for rented offices:
DR: 64610SSA0000000000 = amount
CR: 44220ssa00000000000 = amount
And
DR: 46122ssa00000000001= amount
CR: 44220ssa00000000000 = amount
for purchased offices:
DR: 64610SSA0000000000 = amount
CR: 44220ssa00000500000 = amount
And
DR: 46122ssa00000500001 = amount
CR: 44220ssa00000500000 = amount
6.2.1.2 for technological equipment (devices, machinery and installations) - GR 2.1
DR: 64610ssa0000000000 = amount
CR: 44231ssa00000000000 = amount
And
DR: 46123ssa00000000002 = amount
CR: 44231ssa00000000000 = amount
6.2.1.3 For measurement, control and adjustment devices and installations - GR 2.2
DR: 64610ssa0000000000 = amount
CR: 44232ssa00000000000 = amount
And
DR: 46123ssa00000000003 = amount
CR: 44232ssa00000000000 = amount
6.2.1.4 For means of transport - GR 2.3DR: 64610SSA0000000000 = amount
CR: 44233ssa00000000000 = amount
And
DR: 46123ssa00000000004 = amount
CR: 44233ssa00000000000 = amount
6.2.1.5 For furniture, fittings, security equipments - GR 3DR: 64610SSA0000000000= amount
CR: 44240ssa00000000000 = amount
And
DR: 46124ssa00000000006 = amount
CR: 44240ssa00000000000 = amount
6.2.2 when fully depreciated
6.2.2.1 for land and buildings improvements - GR 1 for rented offices:
DR: 46122ssa00000000001 = amount
CR: 44220ssa00000000000 = amount
for purchased offices:
DR: 46122ssa00000500001 = amount
CR: 44220ssa00000500000 = amount
6.2.2.2 for technological equipment (devices, machinery and installations) - GR 2.1
DR: 46123ssa00000000002 = amount
CR: 44231ssa00000000000 = amount
6.2.2.3 For measurement, control and adjustment devices and installations - GR 2.2
DR: 46123ssa00000000003 = amount
CR: 44232ssa00000000000 = amount
6.2.2.4 For means of transport - GR 2.3DR: 46123ssa00000000004 = amount
CR: 44233ssa00000000000 = amount
6.2.2.5 For furniture, fittings, security equipments - GR 3DR: 46124ssa00000000006 = amount
CR: 44240ssa00000000000 = amount
7. The redemption of tangible assets like inventory objects
7.1 by cassation
7.1.1 when not fully depreciated
7.1.1.1 for technological equipment (devices, machinery and installations) - GR 2.1
DR: 65200ssa00000000001 = amount
CR: 46123ssa00000100002 = amount
And
DR: 46123ssa00000100002 = amount
CR: 44231ssa00000100000 = amount
7.1.1.2 For measurement, control and adjustment devices and installations - GR 2.2
DR: 65200ssa00000000001 = amount
CR: 46123ssa00000100003 = amount
And
DR: 46123ssa00000000003 = amount
CR: 44232ssa00000100000 = amount
7.1.1.3 For furniture, fittings, security equipments - GR 3
DR: 65200ssa00000000001 = amount
CR: 46124ssa00000100006 = amount
And
DR: 46124ssa00000100006 = amount
CR: 44240ssa00000100000 = amount
7.1.2 when fully depreciated
7.1.2.1 for technological equipment (devices, machinery and installations) - GR 2.1
DR: 46123ssa00000100002 = amount
CR: 44231ssa00000100000 = amount
7.1.2.2 For measurement, control and adjustment devices and installations - GR 2.2
DR: 46123ssa00000100003 = amount
CR: 44232ssa00000100000 = amount
7.1.2.3 For furniture, fittings, security equipments - GR 3DR: 46124ssa00000100006 = amount
CR: 44240ssa00000100000 = amount
7.2 By selling
7.2.1 when not fully depreciated
7.2.1.1 for technological equipment (devices, machinery and installations) - GR 2.1
DR: 64610SSA0000000000 = amount
CR: 44231ssa00000100000 = amount
And
DR: 46123ssa00000100002 = amount
CR: 44231ssa00000100000 = amount
7.2.1.2 For measurement, control and adjustment devices and installations - GR 2.2
DR: 64610SSA0000000000 = amount
CR: 44232ssa00000100000 = amount
And
DR: 46123ssa00000100003 = amount
CR: 44232ssa00000100000 = amount
7.2.1.3 For furniture, fittings, security equipments - GR 3DR: 64610SSA0000000000= amount
CR: 44240ssa00000000000 = amount
And
DR: 46124ssa00000000006 = amount
CR: 44240ssa00000000000 = amount
7.2.2 when fully depreciated
7.2.2.1 for technological equipment (devices, machinery and installations) - GR 2.1
DR: 46123ssa00000100002 = amount
CR: 44231ssa00000100000 = amount
7.2.2.2 For measurement, control and adjustment devices and installations - GR 2.2
DR: 46123ssa00000100003 = amount
CR: 44232ssa00000100000 = amount
7.2.2.3 For furniture, fittings, security equipments - GR 3
DR: 46124ssa00000100006 = amount
CR: 44240ssa00000100000 = amount
8. The redemption of inventory objects
DR: 99900SSA00000000000 = amount
CR: 99850SSA00000000000 = amount
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