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Asset | Source of amount in first field |
---|---|
Buildings and other depreciable assets | The sum of the amounts in the Cost / Basis field of the asset module for all assets except those coded as Amortization (except assets marked as Computer Software in the method wizard), Units of Production, Land, or Memo in the Method field (except when you mark the Include memo asset on balance sheet checkbox in the Asset detail dialog and then Other tab). |
Less accumulated depreciation | The sum of the amounts in the Prior Depreciation field and the Current Depreciation field of the asset module for all assets except those coded as Amortization, Units of Production, or Land in the Method field. |
Depletable assets | The sum of the amounts in the Cost / Basis field of the asset module for all assets coded Units of Production in the Method field. |
Less accumulated depletion | The sum of the amounts in the Prior Depreciation field and the Current Depreciation field of the asset module for all assets coded Units of Production in the Method field. |
Land (net of any amortization) | The sum of the amounts in the Cost / Basis field less the amounts in the Prior Depreciation field and the Current Depreciation field of the asset module for all assets coded Land in the Method field. |
Intangible assets | The sum of the amounts in the Cost / Basis field of the asset module for all assets coded Amortization in the Method field (except assets marked as Computer Software in the method wizard). |
Less accumulated amortization | The sum of the amounts in the Prior Depreciation field and the Current Depreciation field in the asset module for all assets coded Amortization in the Method field. |