Cost center transaction in the fixed asset depreciation

Depreciation treatment of fixed asset using cost center

When including an asset in the Asset Register routine - ATFA010, the user must use the respective fields indicated below for the Cost Center related to the asset

Cost Center of the registered asset = N3_CUSTBEM

Depreciation Expense Cost Center = N3_CCDESP (in case the MV_ATFCCDP parameter is enabled (.T.), the field N3_CCUSTO can be filled in, replicating its content to the field N3_CCDESP, which will be used for depreciation as DEFAULT)

Cost Center of Accrued Depreciation = N3_CCCDEP

Cost Center of Depreciation Correction = N3_CCCDES

Cost Center of Asset Indexation = N3_CCCORR

In the Transactions table (SN4), this record will have Account Type (N4_TIPOCNT) = "1" (INCLUSION), considering the Cost Center of the registered asset's account (N3_CUSTBEM) for field N4_CCOST.

When you perform a monthly calculation of asset depreciation, new records will be generated in the Transaction table (SN4), where the Account Type saved will refer to the last Depreciation Calculation.

With Account Type "3" (Depreciation Expense Account), the Depreciation Expense Cost Center of the asset (N3_CCDESP) will be the reference when recording the Transactions table (N4_CCUSTO).

If Account Type is "4" (Accrued Depreciation Account), the Cost Center for the Accrued Depreciation account of the assets (N3_CCCDEP) will be the reference when recording the Transactions table (N4_CCUSTO).

In cases of Monetary Correction of the asset (Account Type "2") and Correction of Accrued Depreciation (Account Type "5"), the referenced fields will be N3_CCCORR and N3_CCCDES. In the Monthly Depreciation Calculation, the same treatment is done for the Accounting Item and Value Class in the Transaction table (SN4), considering their respective fields by the Asset Balances and Values table (SN3).