General ledger> Journals> Tax register journal> Lines> Register lines
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Fixed assets> Common Forms> Tax register journal> Lines> Register lines
Use this form to view the register lines after the register calculation.
Task that uses this form
Navigating the form
The following tables provide descriptions for the controls in this form.
Tabs
Tab |
Description |
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Overview |
View the register lines after register calculation. |
General |
View or modify the register lines. |
Buttons
Button |
Description |
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Append |
Open the Edit transactionsform to add new register lines.
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Change |
Open the Edit transactionsform to modify the selected register line.
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Delete |
Delete the selected register line.
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Filter |
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Source |
Open the primary document on the basis of which the lines were created.
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Print the current register. |
Fields
Field |
Description |
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Register code |
The tax register calculation code. |
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Journal number |
The tax register journal number. |
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Period type |
The type of time period. |
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Period number |
The tax register period number. |
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Years |
The calendar year. |
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Expense code |
The expense code to which the register line relates. |
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Line type |
Register line type. |
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Line number |
The tax register line number. |
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Description |
View or modify the description of the register line. |
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Manual data input |
This check box is automatically activated if the register line is entered manually. |
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Corrected |
This check box is automatically activated if the register line is modified manually. |
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Reference |
The reference field in which the link is placed from the register line data. |
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( Cash payment receipt) Receipt date |
Date of cash inflow. This is selected from the date field that corresponds to the primary document. |
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Receive reason |
Properties of the primary document, such as the number of the reimbursement slip or bank payment order, date of the document, and transaction text. |
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Receive terms |
The income or expense code name. |
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Amount |
The amount of the corresponding source document. |
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Flag |
The amount in currency and the currency code.
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( Warehoused goods) Item name |
The name of the item that was received or issued during the reporting period. |
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Transaction date |
The date of the voucher according to the document (invoice or statement). |
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Reason of operation |
The properties of the primary document, such as document number and date. |
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Batch number |
The combination of inventory dimensions for the voucher. |
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Batch receipt date |
The receipt date according to the primary document. |
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Accounting object |
The item or service code for the invoice line. |
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Quantity incoming remainder |
The number of units per item in the inventory. |
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Value incoming remainder |
The value of the quantity per item. |
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Receipt condition |
The terms of goods receipt from the Payment methodfield in the Payment journalor the Invoice journalform. |
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Expense/income type |
The name of the expense or income code that is specified for the given transaction. |
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Receipt quantity |
The number of units received in the relevant unit of measure. |
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Receipt price |
The price that is specified in the primary document. |
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Receipt value |
The cost price on the receipt voucher. |
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Issued quantity |
The number of units that are issued in the relevant unit of measure. |
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Issue price |
The price that is specified in the primary document for the voucher. |
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Issued value |
The cost price on the issue voucher. |
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Outgoing quantity remainder |
The number of units on-hand per item after the voucher has been run in the relevant unit of measure. |
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Outgoing remainder value |
The value of the on-hand quantity per item that is specified in the form line after the voucher is run. |
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( Warehoused goods totals) Expense/income type |
The expense or income type for the calculated register line. |
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Receipt value |
The receipt value for the calculated register line. |
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Issued value |
The issued value for the calculated register line. |
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( Non warehoused goods) Cost expense name |
The field value of the text voucher on the general ledger transaction. |
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Transaction date |
The date when the voucher is run. |
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Reason of operation |
The properties of the primary document, such as number, document date, and transaction text. |
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Property, work, services, rights conditions of receipt |
The receipt terms of the goods. |
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Expense type |
The name of the expense or income code that is specified for the given voucher. |
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Receipt (inventory quantity) |
The inventory quantity that is specified in the general ledger voucher. |
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Receipt (return) unit price |
The unit price on the invoice or general ledger voucher. |
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Receipt (cost value) |
The cost price on the invoice or general ledger voucher. |
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( Goods issued) Transaction date |
The transaction date of goods issued. |
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Condition of issued |
The condition of goods issued. |
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Expense/income type |
The name of the expense or income code that is specified for the given voucher. |
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The basis of issued |
The properties of the primary document, such as document number and date. |
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Accounting object name |
The item or service code for the invoice line. |
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Quantity |
The quantity in a document line. |
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Amount |
The billed amount. |
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Fixed Assets |
The realized fixed asset code. |
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Miscellaneous charges |
The amount of miscellaneous charges in the document. |
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( Goods cost calculation) Accounting object Name |
The name of incoming accounting objects. |
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Account's object |
The accounting object code for the fixed asset or intangible asset inventory number. |
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Accounting object acquisition date |
The date when items are posted to account for fixed asset and intangible asset date of acquisition. |
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Transaction description |
The description of the completed transaction. |
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Qty |
The number of incoming accounting objects according to the transaction. |
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Amount |
The voucher amount for the accounting unit. |
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Accounting object cost |
The value of the total amount of the accounting object for the current line of the register. |
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( FA – object information) Inventory number |
The fixed asset inventory number. |
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Object name |
The name of the fixed asset. |
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Procurement date |
The date of acquisition of the fixed asset. |
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Original cost |
The value of the acquisition. |
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Original cost adjustment |
The value of transacted revaluations and updates up to the end of the period that is calculated in the tax register journal. |
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Depreciation group |
The depreciation group. |
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Subgroup |
The subgroup. |
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Useful life |
The useful life term. |
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Depreciation method |
The depreciation method that is specified for the fixed asset tax model. |
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Using asset direction observation date |
The observation date of fixed asset use. |
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Asset group membership using for production |
Displays Yesif the fixed asset is used in the production of goods or services. If it is not used, then the field displays No.
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Special factor using |
The rate that is specified in the Asset Accounting Card (not used for tax value model).
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Special factor start date |
The starting date of the special factor. |
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Depreciation start date |
The starting date of depreciation. |
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Depreciation sum |
The depreciation amount by tax value model. |
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Asset original cost |
The net book value of the asset.
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Original cost depreciation period |
The number of months remaining until the end of the useful life term. |
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Useful life (months) |
The useful life of the fixed asset in months from the date of asset acquisition to the date of end period of register calculation. |
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Depreciation stopping sign |
The type of write-off (write-off, write-off (disposal), or storage). |
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Starting date of depreciation stopping |
The date of the write-off, disposal, or placement in storage. |
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Depreciation stopping base |
The type of operation (write-off or disposal). |
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Depreciation interruption (months) |
The number of months of depreciation interruption. |
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Depreciation stopping last date |
The last date of the termination of depreciation accrual. |
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Depreciation stopping interruption base |
The operation name. |
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Taking out date of accounting |
The date of the write-off or disposal. |
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Taking out base |
The type of the write-off or disposal. |
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( IA – object information) Intangible asset inventory number |
The intangible asset inventory number. |
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Intangible asset name |
The intangible asset name. |
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Acquisition date |
The acquisition date of the intangible asset. |
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Original cost |
The value of the acquisition. |
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Useful life |
The useful life of the intangible asset. |
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Depreciation method |
The depreciation method for the intangible asset according to the register line. |
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Depreciation group |
The depreciation group of the intangible asset. |
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Subgroup |
The depreciation subgroup of the intangible asset. |
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Special factor using |
The rate that is specified in the Intangible Asset Accounting Card (not used for tax value model).
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Depreciation start date |
The starting date of the depreciation. |
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Depreciation amount |
The depreciation amount by tax value model. |
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Months of depreciation |
The months of depreciation. |
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Base cost of intangible asset |
The net book value of the asset.
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Original cost depreciation period |
The number of months remaining until the end of the useful life term. |
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Taking out date of accounting |
The date of the write-off or disposal. |
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Taking out base |
The type of the write-off or disposal. |
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( FA depreciation) Depreciation month |
The date of depreciation accrual completion. Transactions that occurred within the register calculation period are selected. |
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Inventory number |
The fixed asset inventory number. |
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Object name |
The fixed asset name. |
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Asset group membership using for production |
Displays Yesif the fixed asset is used in the production of goods or services. If it is not used, then the field displays No.
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Depreciation method |
The depreciation profile that is specified for the fixed asset tax model. |
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Special factor using |
The rate that is specified in the fixed asset accounting card. |
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Original (depreciated) cost |
The amount specified in the acquisition transaction of the fixed asset. |
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Base cost |
The net book value of the asset.
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Useful life for depreciation (months) |
The value that is specified in the Useful lifefield for fixed asset tax model. |
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Depreciation amount |
The depreciation amount by line (for the register period of accrual). |
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Total depreciation amount |
The total amount by line (for the calculated period in the register). |
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( IA depreciation) Transaction date |
The date of the intangible asset sale voucher. |
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Inventory number |
The intangible asset inventory number. |
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Object name |
The name of the intangible asset. |
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Depreciation method |
The depreciation method that is specified for the intangible asset tax model. |
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Special factor using |
The rate that is specified in the intangible asset accounting card is used for the reducing balance method (for the account tax model, rate default = 1). |
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Original (depreciated) cost |
The amount by operation of acquisitions. |
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Base cost |
The net book value of the asset.
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Useful life for depreciation (months) |
The value that is specified in the Useful Lifefield in the Value modelsform according to the intangible asset tax model. Useful life is used for the calculation of the depreciation. |
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Depreciation amount |
The depreciation amount for the tax period. |
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( FA depreciation (nonlinear method)) Show |
Select the level of detailing for fixed assets reporting based on FA numberor FA group. |
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Depreciation group |
The depreciation group of the fixed asset. |
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Subgroup |
The depreciation subgroup of the fixed asset. |
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Depreciation month |
The completion date of depreciation accrual. |
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Inventory number |
The fixed asset inventory number. |
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Object name |
The name of the fixed asset. |
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Asset group membership using for production |
Shows Yesif the fixed asset is used in the production of goods or services. If it is not used, then the field displays No. |
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Depreciation method |
The depreciation method that is specified for the fixed asset tax model. |
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Special factor using |
The rate that is specified in the fixed asset accounting card. |
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Original (depreciated) cost |
The amount specified in the acquisition transaction of the fixed asset. |
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Base cost |
The net book value of the asset. |
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Useful life for depreciation (months) |
The value that is specified in the Useful lifefield for fixed asset tax model. |
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Depreciation amount |
The depreciation amount by line (for the register period of accrual). |
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Total depreciation amount |
The total amount by line (for the calculated period in the register). |
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( IA depreciation (nonlinear method)) Show |
Select the level of detailing for fixed assets reporting based on FA numberor FA group. |
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Depreciation group |
The depreciation group of the intangible asset. |
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Subgroup |
The depreciation subgroup of the intangible asset. |
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Transaction date |
The date of the intangible asset sale voucher |
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Inventory number |
The intangible asset inventory number. |
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Object name |
The name of the intangible asset. |
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Depreciation method |
The depreciation method that is specified for the intangible asset tax model. |
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Special factor using |
The rate that is specified in the intangible asset accounting card. |
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Original (depreciated) cost |
The amount specified in the acquisition transaction of the intangible asset. |
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Base cost |
The net book value of the asset. |
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Useful life for depreciation (months) |
The value that is specified in the Useful lifefield for intangible asset tax model. |
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Depreciation amount |
The depreciation amount by line (for the register period of accrual). |
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( FA/IA sale) Transaction date |
The date of the fixed asset or intangible asset sale voucher. |
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Object name |
The name of the fixed asset or intangible asset. |
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Object selling price |
The sale amount of the fixed asset or intangible asset excluding tax. |
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Initial value |
The initial value of the asset. |
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Depreciation charges amount |
The depreciation amount for sale of the fixed asset or intangible asset for the acquisition period of the accounting object. |
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Object selling expense |
The miscellaneous charges in the sale invoice. |
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Total object selling expense |
The amount of the net book value plus the amount of expenses in the sale invoice. |
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Deferrals selling loss |
The difference between the values of expenses that are related to the sale of the object and the amount of the sale ( Selling pricefield), if the calculated amount is less than zero. |
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( Standard expenses rate for current period) Expense code |
The standard expense code. |
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Expense description |
The description of the standard expense code. |
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Total expense amount |
The standard issue amount. |
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Total base amount |
The base amount that defines the write-off norm for the selected expense. |
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Base description |
The income or expense ID name, the amount of which forms the basis for calculating the norm (for example, sales, revenue, or payroll). |
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Standard/rate |
The value of rate for the calculation of the current period standard expense. |
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Factor/per unit |
The factor by which expenses will be multiplied to achieve the total expenses that can be recorded in the current period. |
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( Standard expenses in current period) Expense code |
The standard expense code. |
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Expense/income type |
The name of the expense or income code that is specified for the given transaction. |
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Document name |
The document name. |
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Document date |
The date in which the document was created. |
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Amount |
The document amount. |
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Quantity |
The number per document line (for example, the number of days in the advance report expense line). |
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Price |
The price per document line. |
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Normalized amount |
The amount that may be written off in the current period. |
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Ratio |
The ratio that is applied for calculating the write-off for current period standard expenses. |
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Deferral amount |
The amount that is calculated based on the future factor register. Deferred expense will be created based on the amount that is calculated in the Deferralsform. |
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( Deferrals) Transaction date |
The voucher date for the write-off or disposal of deferred expenses. |
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Expense type |
The expense type. |
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Object name |
The deferred expense name. |
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Deferrals sum |
The deferral amount. |
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Term of deferral's write-off |
The write-off term that is specified in the deferred expense card. |
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Monthly amount |
The monthly amount of the deferred expense write-off (calculated value). |
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Date begin account |
The starting date of write-off that is specified in the deferred expense card. |
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Amount of months |
The deferred expense write-off term that is specified in the deferred expense card. |
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Writing off sum |
The deferred expense write-off amount (posted value). |
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( Exchange adjustment in accounting) Transaction date |
The voucher date per exchange adjustment calculation voucher. |
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Expense/income type |
The name of the expense or income code that is specified for the given transaction. |
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Customer/Vendor |
The basis of an exchange rate transaction. |
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Exchange adjustment – Income |
The income total from the exchange adjustment per voucher. |
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CTA amount |
The CTA (Constant Tax Asset) total that is calculated according to the CTA formula = Income total from exchange rate difference * Rate of tax on profit. |
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Exchange adjustment – Expense |
The expense or loss amount from the exchange adjustment per voucher. |
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CTL amount |
The CTL (Constant Tax Liability) total that is calculated according to the CTL formula = Expense or loss amount from exchange rate difference * Rate of tax on profit. |
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( Amount difference in tax accounting) Date of settlement |
The date of the settlement of transactions as per invoice and payment. |
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Expense/income type |
The name of the expense or income code that is specified for the given transaction. |
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Contract number |
The contract number per customer or vendor voucher. |
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Document date |
The date of exchange adjustment calculation transaction. |
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Amount difference – Income |
The income total from the amount difference per voucher. |
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CTA amount |
The CTA amount that is calculated according to the CTA formula =Income total from the amount difference * Rate of tax on profit. |
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Amount difference – Expense |
The expense or loss amount from the amount difference per voucher. |
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CTL amount |
The CTL amount that is calculated according to the CTL formula =Expense or loss amount from exchange rate difference * Rate of tax on profit. |
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Exchange adjustment - Income |
The income total from the exchange adjustment per voucher. |
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Exchange adjustment – Expense |
The expense or loss amount from the exchange adjustment per voucher. |
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( Accounts receivable inventory act) Accounting object |
The invoice number under which the debt is not settled. |
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Transaction date |
The voucher date. |
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Dead line |
The date of obligation to pay (value of the Due datefield). |
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Debt >0 <45 |
The debt total falling into a period inclusive of 0 and 45 days, as regards to the payment term. The debt is counted from the due date. |
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Debt >45 <90 |
The debt total falling into the period set regarding the payment term. |
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Debt >90 <240 |
The debt total falling into the period set regarding the payment term. |
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Debt >240 |
The debt total falling into the period set regarding the payment term. |
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Non-confirmed debt |
The debt that is not confirmed. |
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( Accounts receivable – bad debts reserve) Life from 45 to 90 days |
The debt total falling into the period set regarding the payment term. |
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From 90 days |
The debt total falling into the period set regarding the payment term. |
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Accounts receivable amount |
The debt total at the starting date of the register calculation. |
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Revenue |
The sales revenue for the period that is calculated in the register. |
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Percent from receipt |
The ratio with which the reserve is created. |
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Reserve |
The accrued reserve total. |
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Remainder |
The reserve total at the beginning of the calculation period. |
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Expend |
The reserve accrual transaction amount. |
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Revenue |
The sales revenue. |
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( Accounts receivable – bad debt reserve movement) Date |
The date of register calculation. |
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Reserve |
The accrued reserve total. |
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Hopeless |
The accounts receivable total that is declared unrecoverable. |
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Used |
The reserve total that is used for the unrecoverable accounts receivable amortization. |
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Remainder |
The reserve remainder after the unrecoverable accounts receivable amortization. |
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Excess |
The unrecoverable accounts receivable total written off the profit account. |
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( Accounts receivable movement) Accounting object |
The invoice number or ledger document number referring to the debt that is settled during the register calculation period. |
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Transaction date |
The document date on which there was debt. |
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Transaction description |
The description of the transaction. |
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Dead line |
The due date when the obligation to settle the debt comes into force. |
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Accounting order |
The currency code and exchange rate. |
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Debt >0 <45 |
The debt total with a term between 0 and 45 days. |
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Debt >45 <90 |
The debt total with a term between 46 and 90 days. |
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Debt >90 <240 |
The debt total with a term between 91 and 240 days. |
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Debt >240 |
The debt total with a term of more than 240 days. |
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Amount/Exchange difference |
The exchange (amount) rate difference. |
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Acquisition cost |
The invoice amount. |
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Provision of pawn |
The provision of pawn, bail, or bank guarantee. |
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Close date |
The date of settlement with the document with which the debt is settled. |
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Close reason |
The document number with which the debt is settled. |
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Close amount |
The total debt settled. |
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Remains >0 <45 |
The unsettled debt amount remainder, which, according to the term of overdue debt per day, falls into this period. |
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Remains >45 <90 |
The unsettled debt amount remainder, which, according to the term of overdue debt per day, falls into this period. |
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Remains >90 <240 |
The unsettled debt amount remainder, which, according to the term of overdue debt per day, falls into this period. |
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Remains >240 |
The unsettled debt amount remainder, which, according to the term of overdue debt per day, falls into this period. |
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( Accounts payable inventory act) Accounting object |
The invoice number or the ledger document number under which the accounts payable was created. |
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Transaction date |
The date of the transaction. |
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Dead line |
The due date when the obligation to settle the debt comes into force. |
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Debt |
The unsettled debt amount total at the beginning of the tax period. |
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Debt VAT amount |
The VAT per unsettled debt total at the beginning of the tax period. |
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Closed amount |
The closed amount total at the end of the tax period. |
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Closed VAT amount |
The closed VAT amount. |
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Non-confirmed debt |
The debt that is not confirmed. |
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( Account payable movement) Accounting object |
The invoice number or ledger document number under which the accounts payable was created. |
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Transaction date |
The date of the transaction. |
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Transaction description |
The description of the transaction. |
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Dead line |
The due date when the obligation to settle the debt comes into force. |
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Accounting order |
The description of the code of the payment conditions that are specified in the invoice or per voucher. |
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Debt |
The unsettled debt amount total at the beginning of the tax period. |
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Debt VAT amount |
The VAT per unsettled debt total at the beginning of the tax period. |
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Amount difference |
The amount difference that is accrued in accordance with the invoice. |
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Exchange (amount) difference VAT |
The exchange (amount) difference VAT. |
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Close date |
The date of the payment transaction. |
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Close reason |
The document number with which the debt is settled. |
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Close amount |
The total debt settled at the end of the tax period. |
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Closed VAT amount |
The closed VAT amount. |
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Unsettled debt amount |
The accounts payable total at the end of the tax period. |
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Unsettled debt amount VAT |
The unsettled debt amount VAT at the end of the tax period. |
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( Registers of accounting incomes/expenses that does not influence the tax base) Transaction date |
The date of the transaction. |
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Expense/income type |
The name of the expense or income code that is specified for the given transaction. |
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The naming of object of the account |
The item name from the invoice. |
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Income amount |
The total income that was received. |
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CTA amount |
The income total from the Revenue totalfield increased by the tax rate of the tax code that is specified in the expense and income code. |
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Issue amount |
The expense accrued total. |
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CTL amount |
The CTL (Constant Tax Liability) that is calculated according to the formula = Taxable expense * Tax on profit rate. The tax on profit tax code is specified in the expense and income code table in the lines. |
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( Calculation of constant tax differences) Date attached |
The date on which the voucher was run. |
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Expense/income type |
The name of the expense or income code that is specified for the given transaction. |
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The naming of object of the account |
The item name from the invoice. |
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Bookkeeping amount |
The voucher amount as per the accounting model. |
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Taxation amount |
The amount as per the tax model. |
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Differences (Income) |
The positive difference between the amounts in the Bookkeeping amountand Taxation amountfields. |
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CTA amount |
Calculated as the revenue total (from the Difference (revenue)field) increased by the tax rate of the tax code that is specified in the expense and income code. |
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Differences (Expense) |
The negative difference between the amounts in the Bookkeeping amountand Taxation amountfields. |
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CTL amount |
Calculated as the expense total (from the Difference (expense)field) increased by the tax rate of the tax code that is specified in the expense and income code. |
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( Calculation of temporary tax differences) Date attached |
The date of creating the object (date of acquisition of the fixed or intangible assets or deferral amount creation). |
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The naming of object of the account |
The account object code (inventory number of the intangible assets or fixed assets or deferral ID) and name. |
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Transaction date |
The date of the transaction. |
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Bookkeeping amount |
The voucher amount as per the accounting model. |
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Taxation amount |
The amount as per the tax model. |
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Initial DTA/DTL |
The DTA or DTL amount at the beginning of the reporting period. |
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Creating DTA |
The amount for accrual to the DTLfield is populated if the expense amount in accounting is greater than the expense amount in tax accounting, or if the revenue amount in accounting is less than the revenue amount in tax accounting. DTL is calculated with the following formula: DTL = deductible temporary difference * rate of tax on profit. |
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Decreasing DTA |
The amount for settlement of DTA. DTA is settled starting from the moment of completing the expense amortization in accounting, or starting from the moment of completing the accrual of revenue in tax accounting. |
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Creating DTL |
The amount for accrual to the DTLfield is populated if the expense amount in accounting is less than the expense amount in taxation or if the revenue amount in accounting is greater than the revenue amount in tax accounting. DTL is calculated with the following formula: DTL =taxable temporary difference * rate of tax on profit. |
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Decreasing DTL |
The amount for settlement of DTL. DTL is settled starting from the moment of completing the expense amortization in tax accounting, or starting from the moment of completing the accrual of revenue in accounting. |
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Writing off DTA |
The amount for amortization of DTA. DTA writing off is run at the time of asset disposal. |
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Writing off DTL |
The amount for amortization of DTL. DTL writing off is run at the time of asset disposal. |
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( Incomes – current period) Transaction date |
The date of the transaction. |
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Expense/income type |
The name of the expense or income code that is specified for the given transaction. |
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The naming of object of the account |
The Descriptionfrom the invoice lines with a user-defined text or item code for the invoice. |
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Amount |
The amount per invoice line. |
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( Outlay – Realized tax) Tax type |
The types of taxes such as Other, Standard VAT, Excise, Reduced VAT, and VAT 0%. |
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Expense code |
The name of the tax expense or income code. |
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Accrual date |
The date of the transaction creation. |
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Amount origin |
The tax calculation base. |
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Value |
The tax value. |
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Sales tax amount |
The value of the Originfield multiplied by the tax rate in the Cost pricefield. |
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( Outlay – Realized) Transaction date |
The date of the transaction. |
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Expense code |
The expense code. |
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Object (operation) name |
The voucher asset name (for example, the name of the item or fixed asset). |
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Amount |
The voucher amount. |
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( Outlays - Unrealized) Date |
The actual voucher date. |
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Expense code |
The name of the expense code. |
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Operation |
The issue operation name. |
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Amount |
The issue amount. |
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Loss |
The total loss per voucher (for example, the sale of an item below cost price). |
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( Outlays - Other unrealized) Transaction date |
The date of the transaction. |
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Document |
The voucher posting type. |
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Expense code |
The expense code. |
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Issue operation |
The issue operation name. |
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Issue amount |
The issue amount. |
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( Cost calculation) RCOAD |
The RCOAD (National Classifier of Administrative and Territorial Subdivisions) code of the tax inspectorate to which the property tax is paid. |
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Budget revenue code |
The budget revenue code. |
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Sales tax code |
The sales tax code. |
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Section |
The name of the sales tax reporting section. |
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FA number |
The fixed asset inventory number. |
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Name |
The fixed asset name. |
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Distributed property share |
The share of the book value of real property. |
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Period |
The starting date of the month that is included in the accounting period. |
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Net book value (total) |
The net book value in fixed assets. |
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Net book value |
The net book value with the distributed share taken into account. |
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Immovables |
This field displays Yesif the asset is real property. |
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Untaxed |
This field displays Yesif the Exemption from taxfield is filled on the Tax accountstab in the Fixed assetsform. |
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Distributed |
This field displays Yesif the Fixed assetsform specifies the share of the fixed asset distribution between the locations. |
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( Total of net book value calculation) RCOAD |
The RCOAD code of the tax inspectorate to which the property tax is paid. |
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Budget revenue code |
The budget revenue code. |
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Sales tax code |
The sales tax code. |
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Section |
The name of the sales tax reporting section. |
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Period |
The starting date of the month that is included in the accounting period. |
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Net book value (total) |
The total net book value of fixed assets, grouped by section. |
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Net book value |
The total net book value for all fixed assets with their distributed shares taken into account, grouped by section. |
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Immovables |
The total net book value of the fixed assets that have Tangibleor Land and buildingsspecified in the Typefield in the Fixed assetsform. |
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Untaxed |
The net book value of the fixed assets that have a tax exemption code that is specified in the Exemption from taxfield is filled on the Tax accountstab in the Fixed assetsform. |
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( Assessed tax) RCOAD |
The RCOAD code of the tax inspectorate to which the property tax is paid. |
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Budget revenue code |
The budget revenue code. |
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Sales tax code |
The sales tax code. |
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Section |
The name of the sales tax reporting section. |
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Average cost |
The averaged net book value of the fixed assets for the period. The fixed assets are grouped by the RCOAD, Budget revenue code, Sales tax code, and Sectionfields. The average value is calculated by using the following algorithm: the lines total of the net book value per period from the lines of the Cost calculationregister, divided by the number of periods. |
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Average cost of untaxing |
The average for the period net book value of the fixed assets that have a tax exemption code that is specified in the Exemption from taxfield in the Fixed assetsform. |
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Distributed property share |
The share of the distributed property owned by the company. |
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Tax base |
The average net book value of the fixed assets for the period with their distributed share taken into account. |
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Benefit by reduction of rate |
The benefit by reduction of tax rate. |
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Advance payment sum/Tax sum |
The total advance tax payment that is accrued. |
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Last period's advance payment sum |
The last period's advance payment sum. |
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Benefit by reduction of tax |
The benefit by reduction of tax amount. |
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Benefit sum by reduction of tax |
The benefit by reduction of tax amount. |
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Tax value paid outside Russia |
The tax amount paid outside the RF. |
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Factor |
The ratio of tax registration months to calendar months in the tax period. |
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( Vehicle – tax calculation) RCOAD |
The RCOAD code of the tax inspectorate to which the transport tax is paid. |
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Budget revenue code |
The budget revenue code. |
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Sales tax code |
The sales tax code. |
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FA number |
The fixed asset inventory number. |
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Vehicle type |
The type of vehicle specified in the Fixed assetsform. |
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Serial number |
The serial number of the vehicle specified in the Fixed assetsform. |
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Model |
The vehicle model specified in the Fixed assetsform. |
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Reg. No. |
The vehicle registration number specified in the Fixed assetsform. |
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Tax base |
The tax base for the calculation of transport tax vehicle power specified in the Fixed assetsform. |
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Unit |
The unit of measurement of power specified in the Fixed assetsform. |
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Useful life |
The number of years that the vehicle has been used that is specified in the Fixed assetsform; this duration is calculated as the difference between the year of manufacture of the vehicle and the current year. |
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Factor |
The ratio of tax registration months to calendar months in the tax period. |
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Tax value |
The value of the tax code rate specified in the Fixed assetsform. |
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Advance calculated payment/Tax |
The total advance tax payment that is accrued. |
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Privilege |
The tax benefit code that is specified in the Exemption from taxfield in the F ixed assetsform. |
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Tax allowance sum |
The tax benefit amount that is calculated on the basis of the tax benefit code. |
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Advance payment sum/Tax sum |
The total advance tax payment that is accrued. |
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( Transport tax) RCOAD |
The RCOAD code of the tax inspectorate to which the transport tax is paid. |
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Budget revenue code |
The budget revenue code. |
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Sales tax code |
The tax code for the calculation of tax on a given fixed asset. |
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Advance calculated payment/Tax |
The total advance tax payment that is accrued. |
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Tax allowance sum |
The tax benefit amount that is calculated on the basis of the tax benefit code. |
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Advance payment sum/Tax sum |
The total advance tax payment that is accrued. |
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Last period's advance payment sum |
The advance payment total for previous periods. |
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( Land tax – ground areas) RCOAD |
The RCOAD code of the tax inspectorate to which the land tax is paid. |
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Budget revenue code |
The budget revenue code. |
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Sales tax code |
The tax code and tax rate displayed as a percentage. |
||
FA number |
The fixed asset inventory number. |
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Category ID |
The code of a category of the plot of land specified in the Fixed assetsform. |
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Cadastral number |
The cadastral number of the plot specified in the Fixed assetsform. |
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Design and building period |
The term is calculated in years from the starting date of construction that is specified in the Fixed assetsform to the date of commissioning. |
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Cadastral cost |
The cadastral value that is specified in the Fixed assetsform. |
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Distributed property share |
The property share corresponding to the selected RCOAD. |
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Tax privilege of base reduction (p.2 art.378) |
The reduced tax base benefit (Item 2, Article 378). |
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Tax privilege value (p.2 of art.378) |
The benefit amount (Item 2, Article 378). |
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Tax privilege of base reduction (p.5 art.391) |
The reduced tax base benefit (Item 5, Article 391). |
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Tax privilege value (p.5 art.391) |
The benefit amount (Item 5, Article 391). |
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Land tax privilege as non-taxable part |
The benefit in the form of a tax-exempt share. |
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Non-taxable area part |
The tax-exempt share of land that is specified in the Fixed assetsform. |
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Land tax exemption (art.387) |
The tax exemption code that is specified in the Fixed assetsform. |
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Privilege value (art.387) |
The benefit amount (Article 387) that is calculated on the basis of the benefit code that is specified in the Fixed assetsform. |
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Land tax exemption (art.395) |
The tax exemption code that is specified in the Fixed assetsform. |
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Privilege value (art.395) |
The benefit amount (Article 395) that is calculated on the basis of the benefit code that is specified in the Fixed assetsform. |
||
Grace period |
The grace period. |
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Factor K1 |
The coefficient is determined as the ratio of the number of complete months during which there is no tax benefit and the calendar months in the accounting period. Furthermore, the month when the right to a tax benefit came to existence and the month when this right was terminated are regarded as complete months. |
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Tax base |
The tax base that is specified in the Fixed assetsform. |
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Tax value |
The land tax value that is based on the tax code that is specified in the Fixed assetsform. |
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Factor K2 |
The coefficient is calculated when the right of possession of the plot takes place only in the partial accounting period calculated as the ratio of the number of complete months, during which this plot of land has been in the tax payers' ownership [continuous (indefinite) use lifetime ownership with hereditary succession that is specified in the line with the code 210, and the number of calendar months in the accounting period. Furthermore, the value in the line with code 220 is given in decimals with a precision of up to one hundredth. If the plot of land has been used over the entire accounting period (3 months, 6 months, 9 months), 3, 6, and 9 are accordingly stated in the line with the code 210 and 1 in the line with the code 220]. |
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Advance calculated payment/Tax |
The total advance tax payment that is accrued. |
||
Benefit by reduction of tax |
The benefit by reduction of tax amount. |
||
Tax privilege value (p.2 of art.378) |
The benefit amount. |
||
Advance payment sum/Tax sum |
The total advance tax payment that is accrued. |
||
( Land tax) RCOAD |
The RCOAD code of the tax inspectorate to which the land tax is paid. |
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Budget revenue code |
The budget revenue code. |
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Sales tax code |
The land tax value that is based on the tax code that is specified in the fixed assets record card. |
||
Advance payment sum/Tax sum |
The total advance tax payment that is accrued. |
||
Last period's advance payment sum |
The advance payment total for previous periods. |
||
( Depreciation bonus recovery) Transaction date |
The date of the Leaving (sale)transaction. |
||
Expense/income type |
The name of the expense or income code that is specified for the transaction of the type Depreciation bonus recovery. |
||
The naming of object of the account |
The name of the fixed asset. |
||
Income amount |
The income that was generated as a result of depreciation bonus recovery. |
||
CTL amount |
The CTL (Constant Tax Liability) that is calculated according to the formula: as a product of Taxable expense or income and Tax on profit rate. The tax on profit tax code is specified in the expense and income code table in the lines. |