La esperanza en el contexto literario de Otero

CAPÍTULO I. DOS PREMISAS INTERPRETATIVAS:

B. La esperanza, elemento interpretativo de la obra oteriana

B.2 La esperanza en el contexto literario de Otero

Prorate and retirement conventions determine how much depreciation

expense to take in the first and last year of life, based on when you place the asset in service. Oracle Assets lets you set up as many prorate and

retirement conventions as you need.

(N) Setup > asset system > prorate conventions

Convention: Enter a Convention name.

Description: enter description name.

Fiscal year name: Enter the Fiscal Year Name for which you want to set up this convention.

Depreciate when placed in service: Select the Depreciate When Placed in Service check box if you want to start taking depreciation in the accounting period that corresponds to the date placed in service, instead of the period that corresponds to the prorate date.

Note: For assets that use a calculated (straight-line) method, Oracle Assets ignores this option and always starts taking depreciation in the accounting period that corresponds to the prorate date.

Another screen shoots down to explain.

Enter date ranges and corresponding prorate dates for assets where the date Placed in service is between the From Date and the To Date.

Define asset books to store financial information for a group of assets. You can set up an unlimited number of independent depreciation books. Each book has its own set of accounting rules and accounts so you can organize and implement your fixed assets accounting policies. When you define a tax or budget book, you must specify an associated corporate book.

4-book controls:

(N) Setup > asset system > book control

Book: book name.

Class: In the Class field, select Corporate. You can only create group assets in a corporate book.

(T) Calendar:

Allow purge: You must check the Allow Purge checkbox in order to purge information from this asset book. It is recommended that you leave the checkbox unchecked until you are ready to purge data from the book. You can then enable the Allow Purge option, purge your data, and then again disable the checkbox. This helps to ensure against unwanted purges of data from this book.

Ledger: Enter the ledger for which you want to create journal entries.

Allow GL posting: Enable if you want to create journal entries for this book.

You cannot allow general ledger posting for your budget books.

Depreciation calendar: select your depreciation calendar.

Fiscal year name: select your fiscal year.

Prorate calendar: select your depreciation calendar.

Current period: The Oracle Assets system will update the current period field each time the current period is closed and the next period is opened. Keep in mind there can be only one open period at a time for each asset book. You must set up the depreciation calendar for at least one period before the current period.

Divide depreciation: Choose the method for dividing the annual depreciation amount over the periods in your fiscal year for this book.

Choose evenly to divide depreciation evenly to each period. Choose By Days to divide it proportionally based on the number of days in each period.

Depreciate if retired in first year: Choose whether to depreciate assets in this book that is retired in their first year of life.

Last run date: Initially defaults to the current date. Oracle Assets updates this date when you run depreciation.

(T) Accounting rules:

Capital gain threshold: The minimum time you must hold an asset for Oracle Assets to report it as a capital gain when you retire it. If you want Oracle Assets to report a capital gain for all assets when you retire them, enter zero for the threshold.

Allow amortized changes:This option does not affect group or member assets, or Individual assets that previously belonged to a group.

Allow cost sign changes: Check this check box if you want to allow the cost amount to change from a positive to a negative amount or from a negative to a positive amount.

Allow mass changes and allow amortized changes: If you want to allow amortized changes and mass changes in the asset book, make sure these check boxes are enabled. The default when defining a new asset book has these checkboxes disabled and it is often overlooked to enabled them when defining a new asset book.

Allow revaluations: Select Allow Revaluation, if necessary, and specify the applicable default revaluation rules.

Allow group depreciation: You must check the Allow Group Depreciation check box before creating group assets in the book.

Allow CIP members in group assets: If this check box is not checked, you will not be able to add a CIP asset to a group asset.

Note: Once they Allow CIP Members in Group Assets check box is checked and saved, you cannot uncheck it.

Allow CIP depreciation in group assets:You must check the Allow CIP Depreciation in Group Assets check box to depreciate the CIP asset cost for member assets.

Allow member assets tracking: enable member asset tracking for the depreciation book. Once the check box is checked and saved, you cannot uncheck it.

Allow intercompany member asset assignments:You must check the Allow Intercompany Member Asset Assignments check box if you want to allow member assets to have balancing segment values that are different than the balancing segment value of the group asset. If the check box is unchecked for a particular depreciation book, you cannot set up member asset tracking for that book.

(T) Natural accounts:

Account Generator Defaults: By default, Oracle Assets creates journal

entries without cost center level detail for all accounts except the depreciation expense account. Using the default assignments, it creates journal entries using the balancing segment from the expense account in the Assignments window and the account segment from the asset category or book, depending on the account type. The default Subledger Accounting rules use the other segments from the default segment values you enter for the book in this field.

Asset categories let you define information that is common to all assets in a category, such as depreciation method and prorate convention. Oracle Assets uses this information to provide default values to help speed asset entry.

5-assets category:

All assets are required to have an asset category. Asset categories group assets that share financial accounts and usually depreciate using the same rules. Oracle Assets uses this information to provide default values at the time an asset is entered into the system.

You specify general ledger accounts and default depreciation rules for assets in a category and an asset book. You set up different default depreciation rules depending on the date placed in service. If an asset book is not

attached to an asset category, you will not be able to add assets assigned to that category to that asset book.

(N) Setup > asset system > assets categories

Category and description: Enter a Category name and Description to identify the asset category you want to set up.

Enabled: Check enabled if you want to use this category.

Capitalized: Check Capitalize if you want to charge items in this category to an asset account when you pay for them and if you want to depreciate items in this category.

In physical inventory: Check In Physical Inventory if you want assets in this category to be included in physical inventory comparisons.

Category type: Choose Lease, Leasehold Improvement, or Non-Lease from the Category Type Pop list.

Ownership: Choose Owned or Leased from the Ownership pop list.

Property type and property class: Enter the Property Type and Class to which the assets in this category usually belong.

Note: You set up your Quick Code values for Property Type in the Quick Codes window. If you have assets in the United States, enter 1245 for personal property and 1250 for real property.

Book: enter the Book for which you want to set up this asset category.

Asset cost: Enter the Asset Cost account for this category and book.

Oracle Assets uses this account to reconcile asset costs to your general ledger. Oracle Assets creates journal entries for this account to reflect

additions, retirements, cost changes, revaluations, transfers, reclassifications, and capitalizations.

Asset clearing: Enter the Asset Clearing account for this category and book.

Oracle Assets uses this account to reconcile your payables system and

Oracle Assets. For mass additions, it uses the complete Account combination that comes over with a mass addition line to reconcile the asset addition or cost adjustment with your payables system.

Depreciation expenses: Enter the general ledger Depreciation Expense Segment to which you charge depreciation for assets in this category and book. This is the default value for the account segment of the depreciation expense account in the Assignment window.

Accumulated depreciation: Enter the Accumulated Depreciation account for this category and book. This account is the contra-account for the asset cost account for this category.

Bonus expenses: If you have set up bonus rates, enter the Bonus Expense account. If you do not enter a value in this field, it defaults to the Depreciation Expense account.

Bonus reserve: If you have set up bonus rates, enter the Bonus Reserve account. If you do not enter a value in this field, it defaults to the Accumulated Depreciation account.

Revaluation reserve: Enter the Revaluation Reserve account for this

category and book. This account is used for the change in net book value due to revaluation, if you revalue accumulated depreciation.

Revaluation amortization: Enter the Revaluation Amortization account for this category and book. This account is used to amortize the revaluation

reserve over the remaining life of the asset after you revalue it, if you amortize revaluation reserve.

CIP cost: Enter the CIP Cost account for this category and book. This account is used to reconcile CIP asset costs to your general ledger.

CIP clearing: Enter the CIP Clearing account for this category and book if you entered a CIP Cost account.

Then click (B) default rules

Note: Enter default depreciation rules for each depreciation book for which the category is defined.

Placed in service: In the Default Depreciation Rules window, enter the date Placed in Service range for which these category defaults are effective. When you add an asset, the depreciation rules default according to the date placed in service of the asset, the category, and the book.

Depreciate: Check Depreciate if you normally depreciate assets in this book and category.

Method: Enter the depreciation Method that you normally use for assets in this book and category:

Life-based: If you enter a life-based method, you must enter the asset Life in Years and Months. The method you enter must have the same number of periods as the prorate calendar for this book.

Flat-rate: If you enter a flat-rate method, you must enter default values for the Basic Rate and Adjusted Rate that you normally use to depreciate assets in this book.

Units of production:If you enter units of production method, you must enter the unit of measure (UOM) and production Capacity that you normally use to depreciate assets in this book and category.

Bonus rule: Enter the bonus rule that you normally use for assets in this book and category. You can use bonus rules for corporate books and tax books, using all depreciation methods except UOM.

Prorate convention and retirement convention: Enter the Prorate

Convention and Retirement Convention that you normally assign to assets in this book and category.

Default salvage value: If you chose Use Default Percent from the Salvage Value pop list. Controls window for this book, you can enter a Default Salvage Value percentage for this category, book, and range of dates placed in

service.

For example: if you want the salvage value to default to 10% of the cost, enter 10 in this field. When you perform transactions affecting asset cost, Oracle Assets uses this default percentage to calculate the salvage value according to the following formula:

Salvage Value = Cost? Default Percentage

Ceiling:If you are defining this category for a tax book, optionally enter either a depreciation expense or cost ceiling.

Price index:Enter a Price Index if you want to run reports that use the revalued asset cost to calculate gains and losses.

Straight Line For Retirements: Check Straight Line for Retirements if you are setting up an asset category with a 1250 property class in a tax book.

Oracle Assets uses a straight-line depreciation method in determining the gain or loss resulting from the retirement of 1250 (real) property.

If you check Straight Line for Retirements, enter the straight-line depreciation

Method and Life you want to use for the Gain from Disposition of 1250

Property Report. This is the default method for your asset in the Retirements window and in the tax book if you use mass copy.

Use Depreciation Limit:Check the Use Depreciation Limit check box if you want to depreciate an asset beyond its useful life. You can enter the default depreciation limit as a percentage or an amount.

USE ITC Ceilings:If you are defining this category for a tax book, indicate whether assets in this category are eligible for Investment Tax Credit (ITC) and whether assets in this category Use ITC Ceilings.

Mass Property Eligible:Check the Mass Property Eligible check box if you want to make assets added to this category eligible for mass property

treatment.

Group Asset:In the Group Asset field, you can enter the group asset to which all assets added to this category will be assigned. If you enter a group asset number in this field, all capitalized and CIP assets using this category will be automatically assigned to the group asset entered.

Assets transactions in apps:

You use Quick Additions or Detail Additions to add assets manually. All assets added to the primary asset book are automatically converted to the reporting currencies asset books when you save the transaction. Based on the asset date placed in service, Oracle Assets retrieves an exchange rate to convert the asset cost and depreciation reserve.

1-Manual addition:

Quick addition details Addition

(N) Assets > asset workbench

To enter an asset by quick addition click (B) quick addition and to enter details click (B) additions

1-Quick additions:

Use the Quick Additions process to quickly add ordinary assets. When you enter minimal information in the Quick Additions window, the remaining asset information defaults from the asset category, asset corporate book, and the date placed in service.

(N) Assets > assets workbench

Click (B) quick additions

Enter your asset information click (B) done

Click (B) ok then search about this asset and you will find it

2-Details additions:

Use the Detail Additions process to manually add complex assets, which the Quick Additions process does not handle:

-Assets that have a salvage value

-Assets with more than one assignment -Assets with more than one source line

-Assets to which the category default depreciation rules do not apply -Subcomponent assets

-Leased assets and leasehold improvements -Assets assigned to warranties

(N) Assets > assets workbench

Click (B) additions

Click (B) continue

Click (B) done

Click (B) ok search about this asset and you will find it

Note:

An invoice for 50,000 was incorrectly charged to telephone expense. To

correctly record the expenditure as an asset, you decide to perform a manual addition. The journal entry to record the manual addition would be:

DR Asset Cost 50,000

CR Asset Clearing 50,000

To clear the Asset Clearing account, a manual journal entry would have to be entered in the General Ledger application as follows:

DR Asset Clearing 50,000

CR Telephone Expense 50,000

2-mass addition:

The mass additions process lets you add new assets or cost adjustments from other systems to your system automatically without reentering the data.

For example: you can add new assets from invoice lines brought over to Oracle Assets from Oracle Payables, or from CIP asset lines sent from Oracle Projects.

1-the account must be asset clearing.

A-create an asset invoice with this conditions:

2-you must be enabling track as asset.

3-the asset invoice must be payee.

4-the invoice transfer to general ledger.

From payables responsibility (N) invoice > entry > invoices

Enter your invoice header then click (T) lines to enter your invoice lines

Enter amount of you invoice and distribution account Note: the account must be asset clearing

Enter a description and check box track as assets

Note: you can also select asset category and asset book.

Click (B) action to validate your invoice

Select validate then click (B) ok

Condition 1 Condition 2

Note: we will correct the invoice amount because we have a tax Click (B) action again to create accounting and pay this invoice

Select pay in full and create accounting then click (B) ok

Enter your payment information then save your work

Click (B) actions

Select create accounting then click (B) ok

(T) View > request

Condition 3

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