Tangible Assets Monography Eng

Monography regarding registry the advance assign for
tangible assets, tangible assets in progress, fix assets and inventory

objects
1. Booking the advance for tangible assets
1.1 advance payment or partial payment to third ( for head quarter and
branches who function / follow to be open )
advance assign for lands and buildings (GR.1)

DR: 43410ssa00000000000 = invoice amount
CR: 3566090000000000026 = invoice amount
advance for technical installation and machine (GR.2 with

subGR.2.1 and 2.2)
DR: 43220ssa00000000000 = advance payment + remain due amount

CR: 3566090000000000026 = advance payment + remain due amount
and
DR: 43420ssa00000000000 = advance payment (with sign)
CR: 3566090000000000026 = advance payment (with sign)
for other tangible assets ( subGR 2.3 and GR.3)

DR: 43230ssa0000000000 = advance payment + remain due amount
and
DR: 43430ssa00000000000 = advance payment (with sign)
2. Registry tangible assets in progress

2.1
from advance payments (for head quarter and branches who function /
follow to be open )
for lands and buildings ( GR.1)
DR: 43210ssa00000000000 = total amount from advance payments +
partial payments
CR: 43410ssa00000000000 = total amount from advance payments +
partial payments
for technical installation and machine (GR.2 with subGR.2.1 and 2.2)
partial payments
partial payments

partial payments
partial payments
2.2
Payments to third parts
(for head quarter and branches who function /
follow to be open )
for lands and buildings ( GR.1)

for technical installation and machine (GR.2 with subGR.2.1 and 2.2)

2
3. Booking tangible assets input

3.1 From investments
For lands and buildings (GR.1)

DR: 44220ssa00000000000 = amount
CR: 43210ssa00000000000 = amount
For commercial space bought

DR: 44220ssa00000500000 = amount
CR: 43210ssa00000000000 = amount
For technologic equipment (machine, equipment) GR.2.1
o Fix assets (for branches who function / follow to be open )

DR: 44231ssa00000000000 = amount
CR: 43220ssa00000000000 = amount
o Fix assets inventory objects

DR: 44231ssa000000000 = amount
CR: 43220ssa000000000 = amount
For measurement and control equipments - GR.2.2 (for branches who

function / follow to be open )
DR: 44232ssa00000000000 = amount
CR: 43220ssa00000000000 = amount
Fix assets inventory objects (for branches who function / follow to be

open )
DR: 44232ssa00000100000 = amount
CR: 43220ssa00000000000 = amount
For motor vehicles GR.2.3(for branches who function / follow to be

open )
3
DR: 44233ssa00000000000 = amount

CR: 43230ssa00000000000 = amount
For fixtures and fittings GR.3 (for branches who function / follow to be
open )
o Fix assets
DR: 44240ssa00000000000 = amount
CR: 43230ssa00000000000 = amount

open )
DR: 44240ssa00000100000 = amount
CR: 43230ssa00000000000 = amount
3.2 From third parts
Lands and buildings GR.1

o For rent spaces
DR: 44220ssa00000000000 = amount
CR: 3566090000000000026 = amount
o For bought spaces

DR: 44220ssa00000500000 = amount
CR: 3566090000000000026 = amount
Plant and machinery-GR.2.1
o Fix assets ((for branches who function / follow to be open )
DR: 44231ssa00000000000 = amount

CR: 3566090000000000026 = amount

open )
DR: 44231ssa00000100000 = amount
CR: 3566090000000000026 = amount
For measurement and control equipments - GR.2.2

DR: 44232ssa00000000000 =amount
CR: 3566090000000000026 =amount
o Fix assets inventory objects (for branches who function / follow

to be open )
DR: 44232ssa00000100000 = amount
CR: 3566090000000000026 = amount
o For motor vehicles GR.2.3(for branches who function / follow to

be open )
DR: 44233ssa00000000000 = amount
CR: 3566090000000000026 = amount
o For fixtures and fittings GR.3 (for branches who function /

follow to be open )
Fix assets
DR: 44240ssa00000000000 = amount
CR: 3566090000000000026 = amount
Fix assets inventory objects
DR: 44240ssa00000100000 = amount

CR: 3566090000000000026 = amount
3.3 Though transfers (between branches)
Plant and machinery-GR.2.1

DR: 44231SSP00000000000 = book value of transferred tangible assets
CR: 44231SST00000000000
And
DR: 44231SST00000000000 (SIGN at book value of transferred
tangible assets)
CR: 44231SST00000000000
And
DR: 46123SST00000000002 (amortize value of tangible assets till
moment of transfer)
CR: 46123SSP00000000002
And
DR: 46123SST00000000002 (sign - amortize value of tangible
assets till moment of transfer)
CR: 46123SST00000000002

DR: 44231SSP00000100000 ( book value of transferred tangible assets)
CR: 44231SST00000100000
And
CR: 44231SST00000100000
And
moment of transfer)
CR: 46123SSP00000100002
And
CR: 46123SST00000100002
For measurement and control equipments - GR.2.2

o Fix assets
DR: 44232SST00000000000 ( book value of transferred tangible assets)
CR: 44232SST00000000000
And
tangible assets)
CR: 44232SST00000000000
And
moment of transfer)
CR: 46123SSP00000000003
And
CR: 46123SST00000000003

DR: 44232SSP00000100000 ( book value of transferred tangible assets)
CR: 44232SST00000100000
And
tangible assets)
CR: 44232SST00000100000
And
7

moment of transfer)
CR: 46123SSP00000100003
And
CR: 46123SST00000100003
For motor vehicles GR.2.3

DR: 44233SSP00000000000 (book value of transferred motor vehicles)
CR: 44233SST00000000000
And
DR: 44233SST00000000000 (sign at book value of transferred motor
vehicles
CR: 44233SST00000000000
And
DR: 46123SST00000000004 (amortize value of motor vehicles till the transfer
moment)
CR: 46123SSP00000000004
And
DR: 46123SST00000000004 (sign amortize value of motor vehicles till
the transfer moment)
CR: 46123SST00000000004
For fixtures and fittings GR.3

o Fix assets
DR: 44240SSP00000000000 (book value of transferred tangible
assets)
CR: 44240SST00000000000
And
8
DR: 44240SST00000000000 (sign - at book value of transferred

tangible assets)
CR: 44240SST00000000000
And
DR: 46124SST00000000006 (amortize value of motor vehicles till the
transfer moment)
CR: 46124SSP00000000006
And
DR: 46124SST00000000006 (sign amortize value of motor
vehicles till the transfer moment)
CR: 46124SST00000000006

DR: 44240SSP00000100000 (book value of transferred tangible
assets)
CR: 44240SST00000100000
And
DR: 44240SST00000100000 (sign - at book value of transferred
tangible assets)
CR: 44240SST00000100000
And
DR: 46124SST00000100006 (amortize value of motor vehicles till the transfer
moment)
CR: 46124SSP00000100006
And
DR: 46124SST00000100006 (sign amortize value of motor vehicles till
the transfer moment)
CR: 46124SST00000100006
4. Registry of inventory objects

a.
From third parts(for branches who function / follow to be open )

In the moment of invoice registry
DR: 36300ssa00000000000 (value of inventory object)
CR: 3566090000000000026
In the moment when the inventory object enter in branch
records
CR: 36300ssa00000000000
And
CR: 99900ssa00000000000
b. Transfers between branches

DR: 99850ssp00000000000 (value of inventory object)
CR: 99900ssp00000000000
And
DR: 99850sst00000000000 (sign - at value of inventory
object)
CR: 99900sst00000000000
c. Tangible assets in the form of small inventory which are integral
amortized (inventory value = amortize value)
1. For plant and machinery GR.2.1

CR: 44231ssa00000100000
10
And
CR: 99900ssa00000000000
For measurement, control and adjustment

device GR.2.2
CR: 44232ssa00000100000
And
CR: 99900ssa00000000000
For fixtures and fittings GR.3

CR: 44240ssa00000100000
And
CR: 99900ssa00000000000
5. Booking the depreciation for tangible assets

5.1
for tangible assets

5.1.1
for land and buildings improvements - GR 1
o for rented offices:

DR: 65200ssa00000000000 = amount
CR: 46122ssa00000000001 = amount
11
o for purchased offices

DR: 65200ssa00000000000 = amount
CR: 46122ssa00000500001 = amount
5.2
5.1.2
for technological equipment (devices,

installations) - GR 2.1
DR: 65200ssa00000000000 = amount
CR: 46123ssa00000000002 = amount
5.1.3
For measurement, control and adjustment devices and

installations - GR 2.2
DR: 65200ssa00000000000 = amount
CR: 46123ssa00000000003 = amount
5.1.4
For means of transport - GR 2.3

DR: 65200ssa00000000000 = amount
CR: 46123ssa00000000004 = amount
5.1.5
For furniture, fittings, security equipments - GR 3

DR: 65200ssa00000000000 = amount
CR: 46124ssa00000000006 = amount
for tangible assets like inventory objects

5.2.1 for technological equipment (devices,
DR: 65200ssa00000000000 = amount
CR: 46123ssa00000100002 = amount
machinery
machinery
and
and
5.2.2
For measurement, control and adjustment devices and

DR: 65200ssa00000000000 = amount
CR: 46123ssa00000100003 = amount
5.2.3
For furniture, fittings, security equipments - GR 3

DR: 65200ssa00000000000 = amount
CR: 46124ssa00000100006 = amount
6. The redemption of tangible assets - rascumparare

6.1
by cassation
6.1.1 when not fully depreciated
6.1.1.1 for land and buildings improvements - GR 1
12
DR: 65200ssa00000000001 = amount cu suma ramasa

de depreciat/amortizat
CR: 46122ssa00000000001 = amount
And
DR: 46122ssa00000000001 = amount
CR: 44220ssa00000000000 = amount
o for purchased offices:
DR: 65200ssa00000000001 = amount
CR: 46122ssa00000500001 = amount
And
DR: 46122ssa00000500001 = amount
CR: 44220ssa00000500000 = amount
6.1.1.2 for technological equipment (devices, machinery and
DR: 65200ssa00000000001 = amount
CR: 46123ssa00000000002 = amount
And
DR: 46123ssa00000000002 = amount
CR: 44231ssa00000000000 = amount
6.1.1.3 For measurement, control and adjustment devices and
DR: 65200ssa00000000001 = amount
CR: 46123ssa00000000003 = amount
And
DR: 46123ssa00000000003 = amount
CR: 44232ssa00000000000 = amount
6.1.1.4 For means of transport - GR 2.3
DR: 65200ssa00000000001 = amount
CR: 46123ssa00000000004 = amount
And
DR: 46123ssa00000000004 = amount
CR: 44233ssa00000000000 = amount
6.1.1.5 For furniture, fittings, security equipments - GR 3
DR: 65200ssa00000000001 = amount
CR: 46124ssa00000000006 = amount
And
DR: 46124ssa00000000006 = amount
CR: 44240ssa00000000000 = amount
6.1.2
when fully depreciated

DR: 46122ssa00000000001 = amount
13
CR: 44220ssa00000000000 = amount

DR: 46122ssa00000500001 = amount
CR: 44220ssa00000500000 = amount
DR: 46123ssa00000000002 = amount
CR: 44231ssa00000000000 = amount
DR: 46123ssa00000000003 = amount
CR: 44232ssa00000000000 = amount
DR: 46123ssa00000000004 = amount
CR: 44233ssa00000000000 = amount
DR: 46124ssa00000000006 = amount
CR: 44240ssa00000000000 = amount
6.2
By selling
DR: 64610SSA0000000000 = amount
CR: 44220ssa00000000000 = amount
And
DR: 46122ssa00000000001= amount
CR: 44220ssa00000000000 = amount
DR: 64610SSA0000000000 = amount
CR: 44220ssa00000500000 = amount
And
DR: 46122ssa00000500001 = amount
CR: 44220ssa00000500000 = amount
DR: 64610ssa0000000000 = amount
CR: 44231ssa00000000000 = amount
And
DR: 46123ssa00000000002 = amount
CR: 44231ssa00000000000 = amount
14

DR: 64610ssa0000000000 = amount
CR: 44232ssa00000000000 = amount
And
DR: 46123ssa00000000003 = amount
CR: 44232ssa00000000000 = amount
DR: 64610SSA0000000000 = amount
CR: 44233ssa00000000000 = amount
And
DR: 46123ssa00000000004 = amount
CR: 44233ssa00000000000 = amount
DR: 64610SSA0000000000= amount
CR: 44240ssa00000000000 = amount
And
DR: 46124ssa00000000006 = amount
CR: 44240ssa00000000000 = amount
6.2.2

DR: 46122ssa00000000001 = amount
CR: 44220ssa00000000000 = amount
DR: 46122ssa00000500001 = amount
CR: 44220ssa00000500000 = amount
DR: 46123ssa00000000002 = amount
CR: 44231ssa00000000000 = amount
DR: 46123ssa00000000003 = amount
CR: 44232ssa00000000000 = amount
DR: 46123ssa00000000004 = amount
CR: 44233ssa00000000000 = amount
DR: 46124ssa00000000006 = amount
15
CR: 44240ssa00000000000 = amount
7. The redemption of tangible assets like inventory objects

7.1
by cassation
DR: 65200ssa00000000001 = amount
CR: 46123ssa00000100002 = amount
And
DR: 46123ssa00000100002 = amount
CR: 44231ssa00000100000 = amount
DR: 65200ssa00000000001 = amount
CR: 46123ssa00000100003 = amount
And
DR: 46123ssa00000000003 = amount
CR: 44232ssa00000100000 = amount
DR: 65200ssa00000000001 = amount
CR: 46124ssa00000100006 = amount
And
DR: 46124ssa00000100006 = amount
CR: 44240ssa00000100000 = amount
7.1.2

DR: 46123ssa00000100002 = amount
CR: 44231ssa00000100000 = amount
DR: 46123ssa00000100003 = amount
CR: 44232ssa00000100000 = amount
DR: 46124ssa00000100006 = amount
CR: 44240ssa00000100000 = amount
7.2
By selling
16
DR: 64610SSA0000000000 = amount

CR: 44231ssa00000100000 = amount
And
DR: 46123ssa00000100002 = amount
CR: 44231ssa00000100000 = amount
DR: 64610SSA0000000000 = amount
CR: 44232ssa00000100000 = amount
And
DR: 46123ssa00000100003 = amount
CR: 44232ssa00000100000 = amount
DR: 64610SSA0000000000= amount
CR: 44240ssa00000000000 = amount
And
DR: 46124ssa00000000006 = amount
CR: 44240ssa00000000000 = amount
7.2.2

DR: 46123ssa00000100002 = amount
CR: 44231ssa00000100000 = amount
DR: 46123ssa00000100003 = amount
CR: 44232ssa00000100000 = amount
DR: 46124ssa00000100006 = amount
CR: 44240ssa00000100000 = amount
8. The redemption of inventory objects

DR: 99900SSA00000000000 = amount
CR: 99850SSA00000000000 = amount
17

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Tangible Assets Monography Eng

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Monography regarding registry the advance assign for

tangible assets, tangible assets in progress, fix assets and inventory

advance assign for lands and buildings (GR.1)

advance for technical installation and machine (GR.2 with

DR: 43220ssa00000000000 = advance payment + remain due amount

for other tangible assets ( subGR 2.3 and GR.3)

2. Registry tangible assets in progress

for other tangible assets ( subGR 2.3 and GR.3)

Payments to third parts

(for head quarter and branches who function /

for lands and buildings ( GR.1)

for other tangible assets ( subGR 2.3 and GR.3)

CR: 35660900000000026 = invoice amount

3. Booking tangible assets input

For lands and buildings (GR.1)

For commercial space bought

For technologic equipment (machine, equipment) GR.2.1

o Fix assets (for branches who function / follow to be open )

o Fix assets inventory objects

For measurement and control equipments - GR.2.2 (for branches who

Fix assets inventory objects (for branches who function / follow to be

For motor vehicles GR.2.3(for branches who function / follow to be

DR: 44233ssa00000000000 = amount

Fix assets inventory objects (for branches who function / follow to be

3.2 From third parts

Lands and buildings GR.1

o For bought spaces

Plant and machinery-GR.2.1

o Fix assets ((for branches who function / follow to be open )

DR: 44231ssa00000000000 = amount

Fix assets inventory objects (for branches who function / follow to be

For measurement and control equipments - GR.2.2

o Fix assets inventory objects (for branches who function / follow

o For motor vehicles GR.2.3(for branches who function / follow to

o For fixtures and fittings GR.3 (for branches who function /

Fix assets inventory objects

DR: 44240ssa00000100000 = amount

3.3 Though transfers (between branches)

Plant and machinery-GR.2.1

o Fix assets (for branches who function / follow to be open )

o Fix assets inventory objects

For measurement and control equipments - GR.2.2

o Fix assets inventory objects

DR: 46123SST00000100003 (amortize value of tangible assets till

For motor vehicles GR.2.3

For fixtures and fittings GR.3

DR: 44240SST00000000000 (sign - at book value of transferred

o Fix assets inventory objects

4. Registry of inventory objects

From third parts(for branches who function / follow to be open )

b. Transfers between branches

1. For plant and machinery GR.2.1

For measurement, control and adjustment

For fixtures and fittings GR.3

5. Booking the depreciation for tangible assets

for tangible assets

for land and buildings improvements - GR 1

o for rented offices:

o for purchased offices

for technological equipment (devices,

For measurement, control and adjustment devices and

For means of transport - GR 2.3

For furniture, fittings, security equipments - GR 3

for tangible assets like inventory objects