Separate fixed assets in power plants

In Year-end closing - Information and tax - Information - Basis values ​​- you will find the work area for Separate fixed assets in power plants.. The area is activated by selecting 'Hydroelectric plant' from Edit feature areas.

Separate fixed assets in power companies consist of the following structures:

• Fixed asset

• Acquisitions related to the fixed asset

The fixed asset contains information about the municipality and whether the investment cost is directly expensed in ground rent taxation. If a fixed asset is to have varying information about it, it must be split into several fixed assets. Disposal is registered on the fixed asset itself and not on the acquisitions.

All investments are placed on the acquisition object, which is an underlying object of the fixed asset.

The fixed asset also contains a separate profit and loss account, which is also included in the calculation of temporary differences.

Fixed asset register

It is possible to register acquisitions of fixed assets in power companies in the Fixed assets register. In such cases, it is indicated that there is a 'Separate fixed assets in power plants', and the desired parameters are registered.

Acquisitions of separate fixed assets

This menu gives you the following options:

1. Import to Excel

2. Export to Excel

3. Filtered view

Filtering can be done on:

1. Power plant

2. Construction equipment

3. Base rate treatment

4. Acquisition year

There is a spreadsheet template for importing both new special fixed assets and acquisitions of existing special fixed assets in power companies.

There is an export function for this too, where export is made in the same format as import, so that you can export data, then modify data and import data again.

The import function allows you to add:

1. Separate operating assets in power plants

2. Acquisition of a new or existing special operating asset in a power plant

See Items, fields and topics in the new tax return for businesses for more information.