CASVP – Immobilisations – State of depreciation

** Fixed assets – Amortisations (CASVP)**

The statement of depreciation shows all the assets acquired on the depreciable accounts for which depreciation is in progress.

It thus retraces:

- Property acquired by depreciable account (depreciation period provided for in the nomenclatures and by deliberation).

- The dataset contains, for each asset statement relating to a property, the date and value of acquisition, the amortisation period, the accumulation of previous depreciation, the depreciation for the year and the net book value at year-end (NCV).

Column name| Description
—|—
Community| Centre d’Action Sociale de la Ville de Paris (CASVP)
Depreciation budget| Budget on which the establishment of mandates is responsible
Establishment mandate| Location of the property
Inventory code| Automatically assigned sequential number for each acquisition
Designation of the property| Title of the property
Acquisition date| Date of entry of the property into the heritage
Well released year N| Case checked in case of exit in fiscal year N
Acquisition value| Amount of expenses
Article| The article specifies the type of expenditure according to the budget nomenclature (M22)
Duration| Depreciation period provided for in the nomenclature and by deliberation
Cumulation of previous depreciation| Cumul of depreciations applied since the acquisition of the property at 31/12/N-1
** Amortisation of the year| amortisation annuity = Acquisition value/amortisation duration
Cumulation of depreciation as at 31/12/N| Cumul of depreciations applied since the acquisition of the property at 31/12/N
VNC at 31/12/N**| Net Accountant End-of-Year Value = Acquisition Value – Accumulation of amortisation at 31/12/N