Fixed assets - Statement of disposals 2013 - 2017

Description

The statement of disposals of fixed assets from the administrative account shows all disposals made for a given financial year. It therefore traces: \- Transfers of movable, immovable and financial property relating to each modality and type of transfer. \- The dataset contains, for each asset sheet relating to an asset, the date and acquisition value, the amortisation period, the date of disposal, the sale price, the gain or loss generated and the amortisation already practised. **Column name** | **Descriptions** ---|--- **Publication** | Administrative Account Annex **Collectivity** | City or Department **Heading** | List of securities, real estate and financial acquisitions for the year **Detail** | Terms of Acquisition **Sub-Detail** | Type of acquisition **Nature** | Nature specifies the type of expenditure according to the budget nomenclature (M14 or M52) **Capitalization No.** | Sequential number assigned to each acquisition **Subs.** No. | Assigned to a sequential number that already exists in n-1 and corresponds to the same property **Description of the property** | Title of the property for which an acquisition was made **Date of acquisition** | Date of entry of the property into the patrimony **Acquisition value** | Cumulative amount of expenses **Depreciation period.** |Depreciation period provided for in the nomenclatures (M14 or M52) and by deliberation **Date of disposal** | Additional information **Cumul amort. Previous** | Accumulation of depreciation applied since the acquisition of the property **CNV at disposal day** | Net Accounting Value = Acquisition Value - Accumulated Depreciation **Disposal price** | Price paid by buyer **\+ / - value** | Difference between the sale price and the Net Accounting Value **Observation** | Additional information

Resources

Name Format Description Link
23 https://www.data.gouv.fr/api/1/datasets/r/fb657744-2fbe-41ff-9cca-ea2bd9ddc44f
8 https://www.data.gouv.fr/api/1/datasets/r/79580512-a116-446e-b260-71acc9b49e32

Tags

  • immobilisation
  • dfa
  • administration-et-finances-publiques

Topics

Categories