Specifies the disposal method to use for the current depreciation book. The options are Net and Gross.
Net Method
If you select this method, the program will calculate the profit or loss and post this amount to either the gains on disposal or the losses on disposal account.
The amount you enter on a journal line, where the FA posting type is Disposal, is allocated to the following G/L accounts, which you have specified in the FA Posting Groups window:
- Gains Acc. on Disposal or Losses Acc. on Disposal,
- Acq. Cost Acc. on Disposal,
- Accum. Depr. Acc. on Disposal,
- Write-Down Acc. on Disposal,
- Appreciation Acc. on Disposal,
- Custom 1 Account on Disposal,
- Custom 2 Account on Disposal.
If write-down, appreciation, custom 1 or custom 2 posting types are not included in the calculation of gain or loss (you set this up in the FA Posting Type Setup window), then the following are also used:
Gross Method
If you select this method, the profit or loss will not be posted as a single amount. Instead, profit or loss will be the difference between the opposite entries to the Sales Acc. on Disposal (credit) and Book Value on Disposal (debit).
If the disposal results in a gain on book value:
-
The amount contained in a journal line where the FA posting type is Disposal is posted to the account contained in the Sales Acc. on Disp. (Gain) field.
-
The book value of the asset is posted to the account contained in the Book Val. Acc. on Disp. (Gain) field and allocated to the accounts contained in the Acq. Cost Acc. on Disposal, Accum. Depr. Acc. on Disposal, Write-Down Acc. on Disposal, Appreciation Acc. on Disposal, Custom 1 Account on Disposal and Custom 2 Account on Disposal fields.
If the disposal results in a loss on book value:
-
The amount contained in a journal line where the FA posting type is Disposal is posted to the account contained in the Sales Acc. on Disp. (Loss) field
-
The book value of the asset is posted to the account contained in the Book Val. Acc. on Disp. (Loss) field and allocated to the accounts contained in the Acq. Cost Acc. on Disposal, Accum. Depr. Acc. on Disposal,Write-Down Acc. on Disposal, Appreciation Acc. on Disposal, Custom 1 Account on Disposal, and Custom 2 Account on Disposal fields.
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