Creating books for a leased asset
- From the Leases menu, select a lease record.
- Click Assets.
- Open a leased asset.
- On the Books tab, click Create.
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On the Main tab,
specify this information:
- Book
- Select at least one book to a leased asset. You can assign an unlimited amount of books.
- Method
- Select a depreciation method for each book.Note: For financed leases, the only option is Straight Line (SL).
- Life
- Specify in months the asset life.Note: For finance leases where the lessee does not take ownership of the asset, the life is the lease term. If the lessee does take ownership then the life is the remaining life in months on the lease.
- Life Remaining
- Specify in months the remaining asset life. If this field is blank, then it is equivalent to the asset life.
- In Service Date
- Select the in-service date for the asset. If this field is blank, then the item purchase date is the default.
- Convention
- Select the convention code. You can override the original convention code for this book.
- Basis
- Specify the amount on which the depreciation calculations are based. This amount can differ from book to book.
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In the Depreciation section, specify this information:
- Year To Date
- Specify the year-to-date depreciation amount for the leased asset if you are not starting at zero.
- Life To Date
- Specify the life-to-date depreciation amount for the leased asset if you are not starting at zero.
- Use Code
- Select a personal use code to define what actions to take if the asset falls below a certain percentage of business use.
- Compute Option
- If you select No, then
the current year depreciation, including any previous month's
depreciation that is caused by the adjustment is calculated and
charged to the remaining open periods in the current year.
If you select Yes, then the current year depreciation, including any previous month's depreciation, is calculated and charged to the current period.
If you select Prospective, then the current year depreciation, including any previous month's depreciation that is caused by the adjustment is charged to all open periods in the asset's remaining life.
- Life In Years
- Specify in years the asset life.
- Years In Service
- Specify in years the asset has been in service.
- Business Percent
- Specify what percentage of the asset is used for business.
- Salvage Value
- Specify the salvage value of the asset at the end of the asset's life. It can be equivalent to zero.
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In the Insurance section, specify this information:
- Actual Insurance Value
- Specify the actual insured value of the leased asset.
- Calculation Method
- Select the method in calculating insurance value.
- Calculated Insurance Value
- Specify the current computed value of the asset for insurance purposes. It is calculated using the method you have selected on Calculation Method to compute insurance.
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In the Replacement section, specify this information:
- Calculation Method
- Select the method in calculating replacement value.
- Calculated Replacement Value
- Specify the current computed value of the asset for replacement purposes. It is calculated using the method you have selected on Calculation Method to compute the replacement value.
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In the Tax section, specify this information:
- Tax Credit Table
- Select a tax credit table that the book can use for the asset. Use tax credit tables to define the tax credit percentages and annual tax credit recapture percentages.
- Tax Credit
- Specify the tax credit amount.
- First Year Expense Amount
- Specify the amount of the first year expense.
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Click Save.
The Projections tab is available.