ACTUALITÉS

Definition

Low-value goods correspond to assets below a community-defined unit threshold and determined by a vote of deliberation. These assets are depreciated over one year and come out of the assets once they are amortized, unless otherwise decided by the community. The assets are released on December 31 of the year following that of their acquisition. Low-value goods of the same nature and acquired during the same fiscal year are subject to a single inventory number. The level of the threshold must therefore be carefully chosen.

No follow-up is to be done except the tracking of an extra-accounting inventory just as demanding as accounting inventory. The threshold level is defined in the settings menu > accountants > entering the low value threshold of assets. Any property having a unit value lower than the fixed threshold is identified as low value by means of the type of property Indigo 04. C

Definition

Realize a condition of immobilized assets by filtering on the type of property Indigo equal to 04 in the year 2018. After the report is edited, check the entry dates. For the year 2018, the assets acquired in fiscal year 2017 should only appear.

Once this control has been completed, you can exit the goods individually or launch the tool “low value goods”. If you want to keep these records to your credit, have your deliberative assembly vote.