Fixed assets (Romania)¶
The l10n_ro_asset module adapts the fixed asset management to the Romanian rules. It adds the
classification of the HG 2139/2004 (the government decision that sets the classification catalog
and the useful lives of fixed assets), three Romanian depreciation methods, and two printable
documents: the asset sheet and the asset register.
Note
The Romanian rules only apply to purchase-type assets (not sales deferrals) of companies whose fiscal country is Romania. The other assets keep the standard depreciation.
Classification catalog¶
The catalog is available in . It is pre-filled with about 25 common codes of the HG 2139/2004, grouped under their chapters. Each code has a Denomination, a Minimum Useful Life (Years) and a Maximum Useful Life (Years). Accounting managers can add codes.
Set up an asset category¶
On the asset category, the Romanian Depreciation group is shown for Romanian companies.
Field |
Description |
|---|---|
Romanian Depreciation Method |
Linear, Degressive or Accelerated. |
Catalog Code |
Code of the HG 2139/2004. The useful life takes the minimum of the code by default. |
Useful Life (Years) |
Duration of the depreciation. |
First Year Rate (%) |
For the accelerated method. 50 by default; it must be above 0 and at most 50. |
The same group is available on each asset, with the computed Degressive Coefficient and Annual Depreciation Rate (%). The method, the catalog code and the useful life of an asset can only be changed in draft. The Commissioning Date is next to the date of the asset; it defaults to the date of the asset, and the depreciation starts the month after. If the useful life is outside the range of the catalog code, a banner warns you that the tax depreciation follows the catalog.
Depreciation methods¶
The depreciation board has one line per month, dated on the last day of the month. The years of the useful life are counted from the first depreciation month. The last month absorbs the rounding differences, and the salvage value is respected. Posted lines are kept when the board is recomputed.
- Linear
The same amount every year. The annual rate is 100 / useful life.
- Degressive
The rate is the linear rate times a coefficient, applied to the remaining value: 1.5 for a useful life of 2 to 5 years, 2.0 for 6 to 10 years and 2.5 above 10 years (1.0 for a useful life of one year). When the linear amount of the remaining value becomes higher, the depreciation switches to linear.
- Accelerated
The first year takes the First Year Rate (%) (50% at most), and the remainder is linear over the remaining years.
Example
An asset of 12,000 over 5 years in linear mode gives 60 monthly entries of 200.00, starting at the end of the month after the commissioning. A degressive asset of 10,000 over 5 years depreciates by 3,000, then 2,100, then 1,633.33 for the last three years. An accelerated asset of 12,000 over 4 years gives 12 entries of 500 in the first year, then 166.67 per month.
Documents¶
Asset sheet¶
On the asset, click Print Asset Sheet to print the Fișa mijlocului fix (OMFP 2634/2015, form 14-2-2): the data of the asset, the operations, and the depreciation by year (planned and booked).
Asset register¶
Go to , select the At Date and the Companies, then click Print. The Registrul mijloacelor fixe is a landscape PDF with the number, the inventory number, the name, the classification code, the commissioning date, the useful life, the method, the input value, the accumulated depreciation and the net book value of each asset. It lists the purchase-type assets that are running or closed and dated on or before the selected date; the accumulated depreciation is the sum of the posted lines up to that date. The documents are printed in Romanian if the language is installed.
Differences with other localizations¶
The Hungarian assets use a rate-based board per accounting and tax rules (Szt. / Tao), an activation date, protocols, and a dispose wizard.
The Spanish assets use three Spanish methods (linear over the useful life, fixed annual percentage and declining balance), with periods that follow the calendar.
The Romanian assets use the catalog codes of the HG 2139/2004 and a monthly engine with a useful life in years.
Interaction with SAF-T¶
The SAF-T D406 assets variant reads the catalog code, the useful life and rate, the commissioning date and the SAF-T disposal fields of the asset. Fill the catalog code on each category to avoid a warning at validation.