All fixed asset assumptions and calculationson are on the “Capex” (capital expenditure) sheet. The sheet handles three different categories of fixed assets:

1. Intangible assets,

2. Tangible assets,

3. Financial assets.

Within the tangible assets, there are three separate asset classes. You can change the initial asset class descriptions (Land & Buildings, Plant & Machinery and Vehicles) as needed. There is a summary of the three fixed assets categories at the bottom of the “Capex” sheet.

The structure for each section (including six subsections A to F) is always the same:

Click to expand/collapseA - Purchases

Percentage and rate for input tax (VAT/GST etc.) are defined (if input/output tax is applicable) in this section. In addition, amounts and disbursement scheme for new investments items can be entered (excluding lease).

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Note

Combine only similar assets in each subsection (i.e. with the same useful life). They are summed up, and depreciation is only calculated only for the total amount.
Click to expand/collapseB - Amortisation/Depreciation

Enter the useful life (in months) and select whether straight-line depreciation should be applied to the original cost (select “1”) or the double-declining-balance method for accelerated depreciation (select “2”). Be sure that the method you select and apply is legal in your country.
Click to expand/collapseC - Company produced additions

This input row is for company produced assets which should be capitalized. Any amounts entered in this row influence depreciation and the given balance sheet account, but have no impact on liquidity. Be sure that any expenses (capitalized here) are included/planned in other sections (like direct or indirect costs) where they affect cash outflows.
Click to expand/collapseD - Finance Lease

This subsection includes input cells for purchases financed by leasing, lease charges (interest) and lease payments. These entries should refer to new finance and capital leases only.
Click to expand/collapseE - Sale of Assets

Use these rows for disposals of fixed assets. Enter details of the proceeds, costs and related accumulated depreciation. Profits/losses derived from the sale of fixed assets are included in the income statements (P&L). Fixed asset and depreciation balances are automatically reduced to take account of fixed asset sales.
Click to expand/collapseF - Input tax on fixed asset purchases and leased assets

Input tax is calculated automatically according to your assumptions in subsection A. No further inputs are required here.

The corresponding balance sheet account is at the end of each category. At the bottom of the "Capex" sheet, there is a summary for all assets/asset classes.

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