property manual 2009 - florida department of financial ... · chapter 9 purchasing card purchases...

FLAIR Property Manual Florida Department of Financial Services

STATE OF FLORIDA

FFLLORIDA AACCOUNTING IINFORMATION RRESOURCE

PROPERTY MANUAL


Effective Date Supersedes: Chapter 1 January 1, 2009 October 1, 2003 Page 1

CHAPTER 1 INTRODUCTION........................................................................................ 2 Fixed Assets .............................................................................................................. 3 FLAIR Property Subsystem ...................................................................................... 4 Flow of Data ............................................................................................................... 7

Property Subsystem Flow Chart........................................................................... 7 Capitalization ............................................................................................................. 8

Capitalization Threshold ....................................................................................... 9 CHAPTER 2 ACCOUNTING TRANSACTIONS ............................................................. 2

Introduction................................................................................................................ 2 Depreciation............................................................................................................... 2 GASB 34 Funds Definitions ...................................................................................... 3 Governmental vs. Proprietary Fund Accounting .................................................... 5 Ownership Fund ........................................................................................................ 6

Titling the Ownership Fund................................................................................... 6 Correlating Governmental Purchasing Funds..................................................... 8

Acquisition of Fixed Assets.................................................................................... 15 Purchase of Fixed Assets (Property) ................................................................. 15 Accounting Entry Examples: Purchase of Fixed Assets.................................. 19 Lease/Purchase Agreements .............................................................................. 22 Installment Purchase Contracts ......................................................................... 29 Purchases with Trade-in Allowance................................................................... 34

Sale of Fixed Assets................................................................................................ 35 Accounting Entries for the Sale of Property...................................................... 36

Disposal of Fixed Assets ........................................................................................ 38 Disbursement Corrections .................................................................................. 40 Mortgage Purchases............................................................................................ 40

CHAPTER 3 ACCOUNTING CODES ............................................................................. 1 General Ledger Codes .............................................................................................. 2 Class Codes ............................................................................................................... 6

Quick Reference Table ........................................................................................ 20 CHAPTER 4 FIXED ASSETS – ACCOUNTING FUNCTION (FA) ................................. 1

Property Accounting Mini Menu............................................................................... 1 Property General Accounting (16)............................................................................ 3

Transaction 16 Screens......................................................................................... 7 Single Item Depreciation (DA) ................................................................................ 21 Mass Transfer Request (MT)................................................................................... 25 Depreciation Request (DR) ..................................................................................... 29 Property Disposition/Restoration – Master File (PM) ........................................... 35

Disposition of Fixed Assets (SC=2, 3, 4, 5, 7).................................................... 38 Restoration of Fixed Assets................................................................................ 43

Single Item Property Transfer – Master File (PM) ................................................ 47 CHAPTER 5 FIXED ASSETS CUSTODIAN FUNCTION (FC) ....................................... 1

Property Custodial Mini Menu .................................................................................. 1 Custodian Title Information (CT) .............................................................................. 5



Property Non-Accounting Data Entry (NA)............................................................ 10 Property Pending File (PP) ..................................................................................... 50 Property Master File Inquiry/Update (PM) ............................................................. 61 Property Chained Item Inquiry (CI)......................................................................... 85 Simulated Depreciation Request (DE) ................................................................... 86 Depreciation Adjustments (DA).............................................................................. 93 Property History File – Inquiry (PH) ....................................................................... 96

CHAPTER 6 DEPRECIATION........................................................................................ 1 Reporting Capital Assets .......................................................................................... 1 Depreciating Capital Assets ..................................................................................... 1 Reporting Depreciation Expense ............................................................................. 4

Straight-Line Depreciation Method....................................................................... 5 Service Life Depreciation Method......................................................................... 6 Double Declining Balance Depreciation Method (This method is not............... 6 automated.)............................................................................................................. 6 1½ Declining Balance Depreciation Method........................................................ 7

CHAPTER 7 PROPERTY SUBSYSTEM REPORTS...................................................... 1 CHAPTER 8 CERTIFICATIONS FORWARD PROCESSING......................................... 8

Fixed Capital Outlay .................................................................................................. 8 TR1S Request for Certification............................................................................... 10 Certified Forward Report ........................................................................................ 14

CHAPTER 9 PURCHASING CARD PURCHASES AND THE PROPERTY SUBSYSTEM.................................................................................................................. 1

Purchasing Card Approval Process/Property Subsystem..................................... 1 APPENDIX A PROPERTY SUBSYSTEM GLOSSARY ................................................. 1 APPENDIX B PROPERTY SUBSYSTEM DATA CODE ABBREVIATIONS.................. 1 APPENDIX C PROPERTY SUBSYSTEM LOCATION COUNTY CODES ..................... 1

CHAPTER 1 INTRODUCTION



The accounting and management of tangible personal property or fixed assets is the primary responsibility of the agency property administrators. The FLAIR Property Subsystem is the primary tool used to account for these items. Fixed Assets Any physical thing (tangible) or right (intangible) that has a monetary value is an asset. Assets are customarily divided into groups for presentation on the balance sheet. The two groups used are Current Assets (General Ledger Codes 1****) and Non-Current Assets (General Ledger Codes 2****). Cash and other assets that may reasonably be expected to be realized in cash or sold or used up usually within one year or less, through normal operations of the agency, are called current assets. Items that cannot be realized within one year are called “long-lived.” These are the agency’s assets of a relatively permanent nature. Such assets are tangible, used in the agency operations, and not held for sale in the ordinary course of business. Included in this category are equipment, furniture, tools, machinery, buildings, and land. With the exception of land, such assets gradually wear out or otherwise lose their usefulness with the passage of time. They are said to depreciate. Aside from the State Board of Administration, the State of Florida does not acquire assets that are not used in the normal course of agency business. No other agency should have fixed assets listed under Investments. Likewise, no agency has property for resale to clients - something considered inventory. Unlike supplies, there is no visible reduction in the quantity of equipment, furniture, buildings, etc. However, these do wear out as they are used and their usefulness decreases as time passes. Although there is no standard criterion as to the minimum length of life necessary, they must be capable of repeated use and ordinarily expected to last at least one year. However, the asset need not actually be used continuously or even often. Items of standby equipment held for use in the event of a breakdown of regular equipment or for use during peak periods of activity are included. Attractive items listed under the Fixed Assets are included in the depreciation calculation. This is because depreciation includes not only physical depreciation (wear from use and deterioration from the elements), but also functional depreciation. This covers inadequacy and



obsolescence. The continued growth of technological progress has made obsolescence an increasingly important part of depreciation. Because of hard usage, breakage, and pilferage, these assets of low unit cost may be relatively short-lived and require constant replacement. Expenditures for improvements that are neither as permanent as the land nor directly associated with the buildings thereon, are set apart (Infrastructure and Other Improvements - General Ledger Code 27400) and depreciated according to their different life spans. Some of the more usual items of this nature are trees and shrubs, fences, outdoor lighting systems, and paved parking areas. FLAIR Property Subsystem The word “property” used in this manual and defined in Florida Statute 273.02, means “equipment, fixtures, and other tangible personal property of a non-consumable and non-expendable nature, the value or cost of which is $1,000 or more and the normal expected life of which is one year or more; and hard bound books that are circulated to students or the general public, the value or cost of which is $25 or more; and hard bound books, the value or cost is $250 or more.” Agencies are required to maintain adequate property records for these property items (Florida Statutes 273.02; also refer to Florida Administrative Code Ch. 69I-72). An agency may also elect to account for “attractive” items (those not meeting the above criteria) as well, i.e., cellular telephones, weapons, cameras, etc. The FLAIR Property Subsystem is designed to create and maintain a property file containing detailed records for each property item under the supervision of a custodian and to maintain the general ledger accounts necessary to control property activity on a fund basis.



The philosophy behind this subsystem dictates that property can be affected by two functions: the accounting function and the custodial function. These two functions may be tied together or made independent of one another through security. If the two require independence, the accounting and custodial duties can be separated by Access Control sign-on. (Access control is the “security” file within FLAIR. Complete details regarding the FLAIR Access Control file may be found in Chapter 3 of the FLAIR Procedures Manual.) If both of these functions are to be performed by the same person, they can be combined on that person’s Access Control sign-on. The function for the custodial duties involving property is the Fixed Asset - Custodial Function (FC). The accounting functions used for transactions that involve property are Disbursements (DB), Disbursement Corrections (DC), Cash Receipts (CR), General Accounting (GA), and Fixed Asset - Accounting Function (FA).

The capabilities within the Fixed Asset Custodial Function (FC) are:

CI - Chained Item Inquiry CT - Custodian Title Information DE - Simulated Depreciation Request DA - Property Depreciation Adjustments NA - Property Non-Accounting Data Entry PM - Property Master File Inquiry/Update PP - Property Pending File PH - Property History Inquiry PI - Property Inventory

The capabilities within the Fixed Asset Accounting Function (FA) are:

16 - Property General Accounting DA – Single Item Depreciation MT – Mass Transfer Request DR – Depreciation Request PM - Property Disposition/Restoration or Single Item Transfer

In either case, accounting or custodial, depending on the function and/or transaction type, the activity initiated will affect the General Ledger or the Property Master File, or both. Either function can add property items to the Property Master File; accounting by entering an expenditure transaction that includes an item number, and the custodian by entering non-accounting transactions through the “FC” function.



Note: Entering the non-accounting data will not update the General Ledger, but will create a Property Master record. Conversely, if “correct” accounting data is entered first and a property number is assigned with the transaction, balanced accounting entries will be generated for the General Ledger as well as creating a record on the Property Master File. To have a complete property record both the accounting and non-accounting data must be included on the Property Master File record. The custodian is responsible for ensuring that the agency’s property records are complete. A report may be requested which lists incomplete property records. See chapter 7 for more information about this and other Property Subsystem reports. As previously stated, property accounting and property custodial transactions initiate activity affecting both the General Ledger and Property Master files. The amount of data recorded in the two will vary. Balance between the accounting General Ledger and the Property Master will be maintained. Therefore, any accounting activity in the Property Subsystem, such as recording lost property, will generate a transaction affecting the fixed asset balances on the accounting General Ledger. The FLAIR Property Subsystem has dual purposes. The property custodian maintains the agency’s inventory of tangible, personal property through this subsystem, and agency managers use the subsystem for financial reporting of the State’s equity (assets less liabilities). It is important to keep in mind that for those agencies who choose to record property items with values under $1000 (attractive items); these items should be depreciated. When depreciating “attractive” property items, it is usually advisable to use the shortest viable depreciation term permitted within the Class Code structure, so as to prevent large losses from being recorded in the future.



Flow of Data This flow chart demonstrates how and when the Property Master and General Ledger are updated. Property Subsystem Flow Chart NO YES NO YES GOVERNMENTAL PROPRIETARY CASH RECEIPTS DISBURSEMENTS

DAILY INPUT FILE

PROPERTY

ITEM?

1.DUPLICATE ITEM NUMBER 2.CASH RECPT. 3.ETC. 4.GL

ACCOUNT DETAIL FILE

(PURCH. FUND)

ACCOUNT MASTER

FILE (PURCH. FUND)

ACCOUNT DETAIL

FILE (PURCH. FUND)

PASS ADDITIONAL

EDITS?

PROPERTY PENDING

FILE

STOP

PROCESSING

CONTINUE PROCESSING

ACCOUNT HISTORY

FILE

PROPERTY

MASTER FILE

GAAFR CLASS

ACCOUNT DETAIL

FILE (OWNER.

FUND)

ACCOUNT MASTER

FILE (OWNER.

FUND)

CASH REC. OR DISB.

ACCOUNT MASTER

FILE (OWNER.

FUND)

STOP

PROCESSING

1.OBJ 2.BPIN 3.TR16



Capitalization (for financial statement purposes, not inventory) The State of Florida is required to implement Statement No. 34 of the Governmental Accounting Standards Board (GASB), Basic Financial Statements - and Management’s Discussion and Analysis – for State and Local Governments. Statement No. 34 (GASB 34) establishes financial reporting requirements for state and local governments throughout the United States. It requires information and restructured much of the information that governments have presented in their annual reports in the past. The intent of these requirements was to make annual reports more comprehensive and easier to understand and use. GASB 34 requires the state to prospectively report all general infrastructure assets acquired after the implementation date of the statement. In addition, GASB 34 requires the state to retroactively report all major general infrastructure assets acquired in fiscal years ending after June 30, 1980. With respect to depreciation, GASB 34 requires all applicable general fixed assets to be depreciated over their estimated useful lives. Also, the state is required to establish a policy for capitalizing assets and for estimating the useful lives of those assets. In response to the requirements established by Statement No. 34, the Department of Financial Services has established this policy to provide guidance to state agencies on implementing the new reporting requirements in regards to capital assets for statewide financial statement purposes only. Established from a statewide perspective, the purpose of this policy is to achieve consistency regarding the accounting of state-owned capital assets and related depreciation for the preparation of the statewide financial statements as required by GASB 34. Capital asset reporting thresholds as established in this policy may be higher than the existing thresholds for property control due to different objectives. The primary objectives of financial reporting generally pertain to valuation, allocation, presentation, and disclosure. Whereas, the primary objectives of property control generally pertain to efficiency, effectiveness, and safeguarding of assets. For example, controls designed to prevent or promptly detect a loss of a small value asset, while important operationally, are not necessarily relevant for financial reporting purposes. Because of the objective differences, this policy should not be used for property control purposes. State agencies are encouraged to refer to Chapter 10.300, State-Owned Tangible Personal Property, Rules of the Auditor



General, and appropriate sections of Chapter 273, Florida Statutes, for guidance on property control. For purposes other than financial reporting, such as insurance and control, an agency may wish to input tangible personal property items on the Property Subsystem. Capitalization Threshold For statewide financial statement purposes only, a capitalization threshold is established for each capital asset category as follows:

Capital Asset Category Financial Statement Capitalization Threshold Land and Land Improvements Capitalize All Buildings and Building Improvements $100,000 Infrastructure and Infrastructure Improvements

$100,000

Leasehold Improvements $100,000 Property Under Capital Lease Depending on the asset, use the threshold for the

appropriate category Construction Work In Progress Accumulate all costs and capitalize if over 100,000

when completed Furniture and Equipment $1,000 for all furniture and equipment; $250 for

books and other reference materials not circulated to students or the general public

Works of Art and Historical Treasures Capitalize all unless they meet the definition of a collection (see the section on Works of Art and Historical Treasures for this policy) or if they have already been capitalized as of June 30, 1999.

Library Resources $25

Other Fixed Assets $1,000


Effective Date Chapter 2 January 1, 2009 Page 2

CHAPTER 2 ACCOUNTING TRANSACTIONS Introduction It is necessary to maintain adequate and accurate accounting records for general fixed assets for a number of reasons. Good accounting records define custodial responsibility for particular assets and aid in assuring that government property, plant, and equipment are not stolen, misused, or abused. Proper records also are necessary in building a sound repair and preventative maintenance program. These records are also instrumental in forming a capital improvement program and in providing a basis for capital budget activities. And lastly, adequate fixed asset records are mandatory if financial reporting is to be in conformity with Generally Accepted Accounting Principles (GAAP). Depreciation Fixed Assets include infrastructure, equipment, machinery, buildings, and land. With exception of land, most of these assets depreciate, that is, gradually wear out or otherwise lose their usefulness with the passage of time. Other exceptions to depreciation are Non-Depreciable Infrastructure items and Non-Depreciable Art and Historical Treasures. The adjusting entry to record depreciation is such that an amount is transferred from an asset account to an expense account. However, it is not practical to reduce fixed asset accounts by the amount estimated as depreciation. In addition, it is common practice to show on the balance sheet both the original cost of fixed assets and the amount of depreciation accumulated since their acquisition. Accordingly, the costs of fixed assets are recorded as debits to the appropriate asset accounts and the decreases in usefulness are recorded as credits to the related accumulated depreciation accounts. These credits are contra asset accounts because they “offset against” the fixed asset accounts. The un-expired or remaining cost of fixed assets is determined by subtracting the credit balance in the accumulated depreciation account from the debit balance in the related fixed asset account. An example of this is asset general ledger code 27200 (Buildings and Building Improvements) and contra asset general ledger code 27300 (Accumulated



Depreciation – Buildings). The expired cost of a fixed asset is debited to a depreciation expense account and credited to an accumulated depreciation account. Each fixed asset maintains two separate expense accounts. One is for the current period’s expense (Depreciation Expense). The other is for the accumulation of prior periods’ expense (Accumulated Depreciation). Thus, an adjustment for depreciation of a building is recorded by a debit to Depreciation Expense and a credit to Accumulated Depreciation – Building. FLAIR automatically records many of these entries based on the data entered in the Property Master file for individual items. The FLAIR Property Subsystem is in compliance with the Governmental Accounting Standards Board (GASB) Statement No. 34 as well as other GASB statements which affect fixed assets accounting. GASB 34 Funds Definitions Governmental GF=10 General Fund - to account for all financial resources except

those to be accounted for in another fund. GF=20 Special Revenue Fund - to account for the proceeds of specific

revenue sources that are legally restricted to expenditure for specified purposes (other than expendable trust or for major capital projects).

GF=30 Capital Projects Fund - to account for financial resources to be

used for the acquisition or construction of major capital facilities (other than those financed by Enterprise Funds, Internal Service Funds, or Trust Funds).

GF=40 Debt Service Fund - to account for the accumulation of

resources for, and the payment of current year portion of general long-term debt principal and interest.

GF=72 Permanent Fund – used to report resources legally restricted to

the extent that only earnings and not principal may be used for purposes that support reporting government programs.

Proprietary GF=50 Enterprise Fund - to account for operations (a) that are financed

and operated in a manner similar to private business



enterprises - where the intent of the governing body is that the costs (expenses, including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges; or (b) where the governing body has decided that periodic determination of revenues earned, expenses incurred, and/or net income is appropriate for capital maintenance, public policy, management control, accountability, or other purposes.

GF=60 Internal Service Fund - to account for the financing of goods or

services provided by one department or agency to other departments or agencies of the governmental unit, or to other governmental units, on a cost-reimbursement basis.

Fiduciary (acting as Proprietary) GF=71 Private-Purpose Trust Fund – used to report escheat property,

and should be used to report all other trust arrangements under which principal and income benefit individuals, private organizations or other governments.

GF=73 Pension and Employee Benefit Trust Fund – used to report

resources that are required to be held in trust for members and beneficiaries of defined benefit pension plans, or defined contribution plans, or other post-employment benefit plans, or other employee benefits.

GF=74 Agency Fund – used to report resources held by the reporting

government in a purely custodial capacity, for individuals, private organizations or other governments.

GF=76 Investment Trust Fund – used to report the external portion of

investment pools reported by the sponsoring government. Long-term Accounts GF=80 General Fixed Assets – An Ownership Fund used to account for

all fixed assets of a governmental unit except those fixed assets related to specific Enterprise Funds, Internal Service Funds, Permanent Funds, and Fiduciary Funds.

GF=90 General Long-term Debt – An Ownership Fund used to account

for all un-matured general long-term liabilities of the governmental unit except the long-term liabilities of Enterprise



Funds, Internal Service Funds, and Fiduciary Funds. Governmental vs. Proprietary Fund Accounting Because Proprietary Fund accounting parallels commercial enterprise accounting, any fixed assets acquired under a Proprietary Fund will be accounted for within that specific Proprietary Fund. The measurement focus of Proprietary Fund accounting is capital maintenance and the emphasis is on total assets and total liabilities. With Governmental Fund accounting, the measurement focus is “spending”, and emphasis is placed on current assets and current liabilities. Therefore, fixed assets that are not used in Proprietary Fund operations or accounted for in Permanent Funds are “General Fixed Assets”. As such, these will then be accounted for in the General Fixed Asset account. The General Fixed Asset account is not a fund since it does not measure results of operations, but is a self-balancing accounting entity. In FLAIR the General Fixed Asset account has been assigned a GAAFR Fund Type of “80” and a State Fund Type of “9”.

The general ledger accounts used to record property in proprietary funds or general fixed asset accounts will be one of the following (Property, Plant and Equipment): 26300 – Infrastructure, Non-depreciable 26400 – Works of Art & Historical Treasures, Depreciable 26600 – Works of Art & Historical Treasures, Non-depreciable 26700 – Leasehold Improvements 27100 – Land and Land Improvements 27200 – Buildings and Building Improvements 27400 – Infrastructure and Other Improvements 27600 – Furniture and Equipment 27800 – Construction Work in Progress 28200 – Library Resources 28400 – Property Under Capital Lease 28800 – Other Fixed Assets



Depreciation Expense and Accumulated Depreciation are required to be recorded for depreciable fixed assets used in both Proprietary Fund and Governmental Fund operations. Ownership Fund All Operating Funds that purchase fixed assets must be correlated to an “Ownership Fund”. For Proprietary Funds the Ownership Fund will be the fund that actually purchased the asset. For Governmental Funds, the Ownership Fund is a sub-classification of the General Fixed Asset account. This Ownership Fund can be based on whatever divisions or classifications an agency might require when producing financial statements. (Exception: GAAFR Fund “72” is a governmental fund, but does not have to be correlated to a General Fixed Asset account as the owner of its property, it may “own” its own property like proprietary funds.) The remainder of this section will deal solely with the procedures involved in correlating a Governmental Purchasing Fund to an Ownership Fund. All Governmental Ownership Funds will carry a GAAFR Fund Type of “80” (General Fixed Assets) and a State Fund Type of “9” (Long-Term accounts). The difference will be the Fund Identifier, which will identify a specific fund. Titling the Ownership Fund An Ownership Fund must first be titled on the Title File before it can be correlated to purchasing funds. To add Fund Identifiers for Ownership Funds, an operator must access the Title File Mini Menu screen shown on the top of the next page. To access the Title File Mini Menu, type “TI” in the TYPE field of any FLAIR screen and press the ENTER key. Procedures for the use of the Title File screens when adding a Fund Identifier are described below.

1. On line 22, the NEXT line, enter the following codes:

Enter “CC” in TYPE field



Enter “A” in SEL field Leave blank both DATA CODE and ST STD

2. Press the ENTER key and the Fund Identifier Add screen shown

on the bottom of the next page will display. 3. Up to twelve Fund Identifier titles may be entered on this

screen. A “9” must be entered in the State Fund (SF) field which precedes the Fund Identifier Code. The SHORT TITLE (which is required input) may be up to 10 alphanumeric characters, and the LONG TITLE (also required input) may be up to 48 alphanumeric characters.

Title File Mini Menu screen 01

02 TIMU 10/01/2003 09:06:01 03 TITLE FILE MINI MENU 04 05 REC TYPE REC TYPE REC TYPE 06 AA OLO CF OBJECT CODE EG COMPLIANT AUDIT CODE 07 AB BUDGET ENTITY/IBI CG GENERAL LEDGER EH CONTRACT EVALUATION 08 AC GAAFR FUND TYPE CH EXT GENERAL LEDGER EI CONTRACT FUNDING

TYPE09 AD STATE FUND TYPE CI EXT OBJECT CODE EJ MONITORING EXCL CODE 10 AE CATEGORY CJ PRODUCT ID EK CONTRACT SERVICE

AREA11 AF STATE ABBREVIATIONS CK EXTERNAL PROGRAM GA GRANT 12 AG COUNTY CODES CL AGENCY UNIQUE IA LOCATION CODE 13 AH SERVICE TYPE CM EXT CATEGORY IC INSURANCE CODE 14 AI SITE CN ORIGINAL FUND SOURCE ID DISPOSITION

AUTHORITY15 AJ RECIPIENT TYPE EA CONTRACT IE CLASS CODE 16 CA ORGANIZATION EB CONTRACT STATUS KA PROJECT ID 17 CB EXT FUND TYPE EC METHOD OF PAYMENT KB PROJECT TYPE 18 CC FUND IDENTIFIER ED CONTRACT TYPE KC PROJECT STATUS 19 CD STATE PROGRAM EE METHOD OF PROC 20 CE OTHER COST ACCUM EF BILLING CODE 21 SELECT CODES: A - ADD M - INQUIRY X - UPDATE 22 REC TYPE SEL DATA CODE ST STD TYPE SEL 23 Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--24 CONT MAIN RFRSH



Fund Identifier Add screen 01

02 TA02 10/01/2003

14 25 4203 FUND IDENTIFIER - ADD 04 05 OPERATING LEVEL ORGANIZATION 85 00 00 06 07 SF FID SHORT TITLE LONG TITLE 08 09 10 11 12 13 14 15 16 17 18 19 20 21 REC TYPE SEL DATA CODE ST STD 22 TYPE SEL 23 Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--24 CONT MINI MAIN RFRSH CAN

Correlating Governmental Purchasing Funds The assignment of Governmental Funds to Ownership Funds is done through use of the Ownership Fund Correlation screen accessed through the Expansion Files function. To access the Ownership Fund Correlation screens type “EX” in the TYPE field on any FLAIR screen, and press the ENTER key. The Expansion File Mini Menu screen will display. Procedures for the use of this screen are described on the next page.



Expansion File Mini Menu screen 01

02 EXMU EXPANSION FILE MINI-MENU 10/01/2003 15:01:35 03 04 SEL L1 L2 L3 L4 L5 OPTION VERSION 05 OPTION - ADD INQUIRY UPDATE 06 07 SEL SET INDICATOR OBJECT 08 SET - ADD INQUIRY UPDATE 09 10 SEL L1 L2 L3 L4 L5 OPTION VERSION OBJECT 11 SET - INQUIRY BY OPTION 12 13 SEL GF SF FID GF SF FID BE IBI 14 OWNERSHIP FUND CORRELATION 80 9 15 (ADD, INQUIRY, UPDATE) (OWNERSHIP FUND) (PURCHASING FUND) 16 17 SEL BUDGET ENTITY 18 BE / SP - INQUIRY 19 20 SELECT CODES 21 A = ADD M = MULTIPLE INQUIRY U = SINGLE UPDATE 22 I = SINGLE INQUIRY X = MULTIPLE UPDATE TYPE SEL 23 Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--- 24 CONT MAIN RFRSH

1. On line 14, in the SEL field, enter the desired selection option code.

The SEL options available are:

A - add screen (multiple) M - multiple inquiry screen X - multiple update screen (delete capability only)

Note: The GF and SF fields already display the required “80” and “9” codes, respectively, for the ownership fund. In the FID field, enter the appropriate 6 numeric Fund Identifier code. This is required input when accessing the add screen, and optional when accessing the inquiry/update screen. This code must first be titled on the Title File before it can be used.

Inquiries may also be made using a Purchasing Fund. In that case, enter the appropriate GF, SF, FID, BE, and IBI that identify the desired Purchasing Fund.



2. On line 22, use the TYPE and SEL fields to transfer to another screen. 3. Lines 23 and 24 indicate the following available Program Functions:

PF4 - returns main accounting menu. PF5 - refreshes screen and displays screen as it appeared before any

input was made. Ownership Fund Correlation Assignment - Add If a SEL of “A” and an Ownership Fund were entered on the Expansion File Mini Menu screen, the screen shown below will display. The procedures for the use of this screen are as follows: Ownership Fund Correlation Assignment Add screen 01

02 XFA1 10/01/2003 15 38 4503 OWNERSHIP FUND CORRELATION ASSIGNMENT-ADD

04 OWNERSHIP FUND CORRELATING OPERATING FUND(S) 05 GF SF FID GF SF FID BE IBI 06 07 80 9 000001 08 09 10 11 12 13 14 15 16 17 18 19 20 21 22 NEXT: SEL OWNERSHIP FUND - GF 80 SF 9 FID TYPE SEL 23 Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11—PF12--24 CONT MINI MAIN RFRSH CAN

1. On line 7, the Ownership Fund (GF, SF, FID) entered on the Mini Menu

screen is displayed and is protected. 2. On lines 7 - 21 the Governmental (Operating) Purchasing Funds that



are to be correlated to the Ownership Fund must be entered with the following data fields.

GF - GAAFR Fund Type; required. SF - State Fund Type; required. FID - Fund Identifier; required. BE - Budget Entity; required. IBI - Internal Budget Indicator; required.

The above data codes will be validated against the Account Description File.

3. On line 22, the NEXT line, the input operator may enter the next

Ownership Fund Identifier and the appropriate SEL code depending on whether he or she wishes to add, inquire, and/or update other Ownership Funds or Purchasing Funds. Also on line 22 the input operator may use the TYPE and SEL fields to transfer to a different screen.

4. Lines 23 and 24 indicate the following available Program Functions:

PF3 - processes current screen and returns mini menu. PF4 - processes current screen and returns main accounting menu. PF5 - refreshes screen and displays screen as it appeared before any

input was made. PF12- escapes and does not process current screen.



Ownership Fund Correlation Assignment - Inquiry/Update This is a dual-purpose screen used to make inquiries into the correlation of purchasing funds to a particular ownership fund, and is used to delete a purchasing fund(s) that was previously correlated to an ownership fund. Inquiry If a SEL code of “M” and an Ownership Fund Identifier (FID) were entered on the Expansion File Mini Menu screen, the screen shown below will display. The procedures for the use of this screen are described beginning below. Ownership Fund Correlation Assignment Inquiry/Update screen 01

02 XFIU 10/01/03 15 40 0003 OWNERSHIP FUND CORRELATION ASSIGNMENT - INQUIRY/UPDATE

04 OWNERSHIP FUND CORRELATING OPERATING FUND(S) DELETE 05 GF SF FID GF SF FID BE IBI 06 80 9 000001 10 2 020001 85010000 00 07 10 1 000001 85100000 00 08 20 2 010112 85100000 00 09 10 11 12 13 14 15 16 17 18 19 20 21 22 NEXT: SEL OWNERSHIP FUND - GF 80 SF 9 FID TYPE SEL 23 ENTER-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12-24 CONT MINI MAIN RFRSH TOP FWD CAN

1. Line 6 is displays the Ownership Fund that was entered on the Mini

Menu screen. 2. Lines 6 - 20 show a listing of the Purchasing (operating) Funds that

have been correlated to the Ownership Fund.




Ownership Fund Identifier (FID) and the appropriate SEL code depending on whether he or she wishes to add purchasing funds to a certain Ownership Fund, or whether he or she wishes to perform an inquiry/update on a certain fund. Also on line 22 the input operator may use the TYPE and SEL fields to transfer to a different screen.

4. The Program Functions (PF) available are given on lines 23 and 24. Update If a SEL code of “X” and an Ownership Fund Identifier (FID) were entered on the Expansion File Mini Menu screen, the screen shown on the previous page will display. The procedures for the use of this screen for update purposes are described below. 1. On line 6 is displayed the Ownership Fund that was entered on the

Mini Menu screen. 2. On lines 6 - 20 are the purchasing funds that have been correlated to

the Ownership Fund.

The cursor will be positioned on line 6 in the DELETE field. If the user wishes to change an incorrect purchasing (operating) fund, the fund must first be deleted and then re-entered. To delete, the operator will type a ‘D’ in the DELETE field next to the fund in question and press ENTER. This will delete the fund from its correlation to the Ownership Fund. If the deleted fund is to be correlated to a different Ownership Fund or if the correct operating fund needs to be correlated to the Ownership fund shown, the item must be re-entered through the Add screen.


Ownership Fund Identifier (FID) and the appropriate SEL code depending on whether he/she wants to add purchasing funds to a certain Ownership Fund, or if he/she wants to perform an inquiry/update on a certain fund. Also on line 22 the input operator may use the TYPE and SEL fields to transfer to a different screen.

4. The Program Function (PF) keys available are given on lines 23 and

24.



Purchasing Fund Correlation Assignment - Inquiry If a SEL code of “M” and a Purchasing Fund (GF, SF, FID, BE, and IBI) are entered on the Expansion File Mini Menu screen, the screen below will display. The procedures for the use of this screen are as follows: 1. On line 8, the Purchasing Fund that was entered on the Mini Menu

screen is displayed along with the Ownership Fund to which it is correlated.

2. On line 21, the NEXT line, the input operator may enter a SEL code of

“M” and the next Purchasing Fund for which he wishes to make an inquiry.

3. On line 22, the input operator may use the TYPE and SEL fields to

transfer to a different screen. 4. The Program Function (PF) keys available are given on lines 23 and

24. Purchasing Fund Correlation Assignment Inquiry screen 01

02 XPIU 10/01/03 15 40 0003

04 PURCHASING FUND CORRELATION ASSIGNMENT - INQUIRY 05 06 PURCHASING FUND CORRELATING OWNERSHIP FUND 07 GF SF FID BE IBI GF SF FID 08 10 1 000001 85100000 00 80 9 000001 09 10 11 12 13 14 15 16 17 18 19 20 21 NEXT: SEL PURCHASING FUND - GF SF FID BE IBI 22 TYPE SEL 23 ENTER-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12-24 CONT MINI MAIN RFRSH TOP FWD



Acquisition of Fixed Assets Purchase of Fixed Assets (Property) The initial cost of a fixed asset includes all expenditures necessary to get it in place and ready for use. Taxes or surcharges, transportation fees, insurance on the asset while in transit, special foundations, and installment costs should be added to the purchase price of the related fixed asset. Similarly, when a secondhand asset is purchased, the initial costs of getting it ready for use, such as expenditures for new parts, repairs, and painting are debited to the asset account. On the other hand, costs associated with the acquisition of a fixed asset should be excluded from the asset account if the costs are not necessary in getting the asset ready for use, and therefore do not increase the asset’s usefulness. Expenditures resulting from carelessness or errors in installing the asset, from vandalism, or from other unusual occurrences do not increase the usefulness of the asset and should not be added to the purchase price of the fixed asset. The cost of constructing a building includes the fees paid to architects and engineers for plans and supervision, insurance incurred during construction, and all other needed expenditures related to the project. For proprietary funds only, generally, interest incurred during the construction period on money borrowed to finance construction should also be treated as part of the cost of the building. The cost of land includes not only the negotiated price but also broker’s commissions, title fees, surveying fees, and other expenditures connected with securing title. Buildings, if not wanted, and located on land acquired for an agency site, the cost of their razing or removal, less any salvage recovered, is properly chargeable to the land account. The cost of leveling or otherwise permanently changing the landscape contour is also an additional cost of the land. Other expenditures related to the land may be charged to Land, or to Infrastructure Improvements, depending upon the circumstances. If the agency bears the initial cost of paving the public street bordering the land, the paving may be considered as permanent as the land. Expenditures for improvements that are neither as permanent as the land nor directly associated with the building, may be set apart in the Infrastructure Improvements account and depreciated according to their different life



spans. When a fixed asset is purchased, regular Disbursement Transaction Types are used to record this acquisition. These are:

TR51 - Unencumbered Disbursements TR52 - Revolving Fund Unencumbered Disbursements TR53 - Payable Disbursements TR54 - Revolving Fund Payable Disbursements TR70 - Encumbered Disbursements TR71 - Revolving Fund Encumbered Disbursements

If an Encumbrance (TR60) or a Payable (TR80, 81) is recorded for a fixed asset, there will be no property-related entries generated to either the General Ledger or the Property Master until the actual disbursement is made. The Property Item Number, if input, will serve as a reference number only. The Purchasing Card Approval/Distribution screens also allow for the input of a BPIN (Beginning Property Item Number). See Chapter 9 for more details about the Purchasing Card and the Property Subsystem. There are two Transaction Types that are used to correct disbursements made for the purchase of a Fixed Assets. These are:

TR58 - Disbursement Corrections (used to correct TR51, 53, 70), and

TR59 - Revolving Fund Disbursement Corrections (used to

correct TR52, 54, 71). The most commonly used Object Codes related to property disbursement transactions are:

51**** - Operating Capital Outlay 56**** - Fixed Capital Outlay



Some commonly used, expenditure General Ledger Codes used in property related disbursement transactions are:

71100 – Expenditures, Current 72100 – Expenditures, Operating Capital Outlay 72200 – Expenditures, Fixed Capital Outlay

The Fixed Assets General Ledger Codes used are:

26*** - Property, Plant, and Equipment 27*** - Property, Plant, and Equipment 28*** - Property, Plant, and Equipment

The following general information concerning property disbursement transactions relates to both Governmental Fund and Proprietary Fund accounting. If a property record is to be created/updated on the Property Master File by a disbursement transaction certain input requirements must be met. These are: 1. OBJECT (Object Code) - normally will be a 51****, Operating Capital

Outlay; or a 56****, Fixed Capital Outlay. Using a property Object Code is one way the system identifies that an accounting entry occurred with the potential to update the Property Master File.

2. BPIN (Beginning Property Item Number) – the number assigned to a

particular piece of property within an agency’s inventory; “tag number.” When assigning BPIN, the number assigned must be unique within the agency’s operating level; therefore, if an agency is operating at Level 1, all item numbers must be unique within the entire department; if an expenditure Object Code other than 5***** is entered (e.g., when expenditures/expenses are being accumulated under a construction situation or if a lump sum purchase is being recorded, or when attractive items are purchased), the BPIN may contain all Z’s in order for the system to know that this disbursement transaction relates to property; the first two characters are alphanumeric (if entered), and the last six characters must be numeric or “ZZZZZZ”. When inputting a disbursement transaction for library books, the operator may bypass the Property Pending File by putting zeros in BPIN.



3. GL (General Ledger Code) - In order to update the Property Master File the General Ledger Code must equal 26***, 27***, or 28*** (Property, Plant and Equipment). Determining the property type, that is, inputting the appropriate 26***, 27***, or 28*** General Ledger Code, and the timing of this determination will be up to the agency’s management. Management may decide not to input the Fixed Asset General Ledger Codes and continue to input the Expenditure Codes (7****), at the time of disbursement. If this is the case, then additional set records for fixed assets would not be needed. The transaction in all likelihood would create a Property Pending record. Once in Property Pending, it would be the custodian’s responsibility to input the correct Fixed Asset General Ledger Code: 26***, 27***, or 28***.

If an agency manager decides to input the Fixed Asset General Ledger Code when entering a disbursement, it can be done in two ways: 1. Use the single input screen with the same Expansion

Option/Set records currently in use for non-property disbursement transactions, and override the 7**** General Ledger Code, or

2. Create new Expansion Option/Set records to be used when entering a disbursement that contain the Fixed Asset General Ledger Codes (in which case the transaction, having passed all the necessary edits would create a Property Master record).

4. There is an additional data field that is available for use when

recording property disbursement transactions. This field is called COUNT. It is an optional field that is used in conjunction with BPIN when making lump sum purchases for several items of the same property type and cost. The accounting data entered must be the same for all items.

To use COUNT, the beginning property item number must be entered in BPIN, the number of items purchased must be entered in COUNT, and the full amount of the lump sum purchase entered in AMOUNT. The system will sequentially assign property item numbers to each item beginning with the number input in BPIN. The amount will be divided equally among the number of items purchased. Finally, the system will generate a unique property record for each item.



If the data fields described on the previous pages are not entered “correctly,” or left off of the accounting entry all together, the item may be recorded on the Property Pending File where it will be the responsibility of the Property Custodian to correct or complete the entry. Accounting Entry Examples: Purchase of Fixed Assets Governmental Funds (GF = 10, 20, 30, 40) There are two entries involved in the purchase of fixed assets in a governmental fund. One is the Disbursement entry and the other is the Fixed Asset entry. Both of the entries update the General Ledger, but only the Fixed Asset entry can update the Property Master File. 1. The Disbursement entry is shown below. This system-generated

entry will update the General Ledger (Purchasing Fund) during nightly processing regardless of whether the Fixed Asset entry is generated.

SF GL Description DR CR I/A 71100 Expend., Current (OBJ other than 51**** or 56****) or X A 72100 Expend., Operating Capital Outlay (OBJ= 51****) or X A 72200 Expend., Fixed Capital Outlay (OBJ = 56****) X A 1 13100 Unexpend. Gen Rev. Released or X A 2,3 12200 Released Cash in State Treasury or X A 8 11200 Cash in Bank X A

If a General Ledger Code of 26***/27***/28*** or Object Code of 51****/56**** has not been entered on the disbursement transaction screen, the system will not generate a debit to 71100/72100/72200 but instead will copy the General Ledger Code that was input.

2. The Fixed Asset entry initiates the update of the General Fixed Asset



Account and the Property Master, but will not post to the General Ledger until that particular entry has updated the Property Master File. Therefore, if a record is on the Property Pending File due to incomplete or incorrect information, neither the Property Master nor the General Fixed Asset account will be updated until it is corrected or completed by the Property Custodian. The Fixed Asset entry that updates the General Ledger will be carried at the Operating Level with the following information:

1. Ownership Fund 2. General Ledger Code 3. Amount

The debit to the 26***, 27***, or 28*** account must be entered by the operator at the time of disbursement for the Property Master File to be updated. Any “property” entry without the 26***, 27***, or 28*** General Ledger Code will be posted to the Property Pending File and there, based on Property type (land, buildings, etc.) the custodian must enter the appropriate 26***, 27***, or 28*** General Ledger Code in order for the asset to be posted to the Property Master File. The credit to the offsetting General Ledger code is system generated.

The accounting entries for the acquisition of property in General Fixed Assets are shown below (the Purchasing Fund entries are the same as shown on the previous page). These examples assume that all edits occurring during the entry of the transaction have been cleared and the item has been recorded on the Property Master File. Purchasing Fund Entry (GF = 10, 20, 30, 40) SF GL Description DR CR I/A 71100 Expenditures, Current (OBJ other than 51**** or 56****) or X A 72100 Expenditures, Operating Capital Outlay (OBJ= 51****) or X A 72200 Expenditures, Fixed Capital Outlay (OBJ = 56****) X A 1 13100 Unexpended General Revenue Released or X A 2,3 12200 Released Cash in State Treasury or X A 8 11200 Cash in Bank X A



General Fixed Asset Entry (GF = 80) GL Description DR CR I/A 26*** Property, Plant and Equipment or X I 27*** Property, Plant and Equipment or X I 28*** Property, Plant and Equipment X I 71100 Expenditures, Current (OBJ other than 51**** or 56****) or X A 72100 Expenditures, Operating Capital Outlay (OBJ= 51****) or X A 72200 Expenditures, Fixed Capital Outlay (OBJ = 56****) X A Proprietary/Fiduciary Funds (GF = 50, 60, 71, 73, 74, 76) Fixed Assets acquired by a Proprietary Fund will be accounted for in that particular fund. Therefore when a disbursement transaction type is used to record the purchase of a fixed asset within a Proprietary Fund, there will be only one entry generated. This is the Fixed Asset entry and it will update both the Property Master and the General Ledger (Proprietary Fund) if all information is entered correctly. This entry is shown below: SF GL Description DR CR I/A 2**** Property, Plant, and Equipment X I 1 13100 Unexpended Gen. Revenue Release X A or 2,3 12200 Released Cash in State Treasury X A The debit to the 26***, 27***, or 28*** account must be entered by the operator or retrieved from an expansion set record at the time of entry for the item to be recorded on the Property Master File. In addition to the Fixed Asset entry, if a 26***, 27***, or 28*** account is entered on the disbursement transaction type a system-generated disbursement entry will be created. That entry is as follows:



GL Description DR CR I/A 79400 Capitalized Disbursements X A 59400 Capitalized Disbursements – Offset X A If the BPIN was entered and/or a 5***** Object Code, but the General Ledger Code was not the 26***, 27***, or 28*** account, the General Ledger will be updated, but the record will be recorded on the Property Pending File for the custodian to correct. The Property Custodian will then change the General Ledger originally input to the appropriate 26***, 27***, or 28*** code.

NOTE: If the Custodian deletes an entry for a Proprietary Fund from the Property Pending File that was originally entered with a 26***, 27***, or 28*** general ledger code, an appropriate adjusting accounting entry must be made. (See Chapter 4 for information regarding entering beginning balances with a TR16.) Otherwise, the Property Subsystem and the General Ledger will disagree in their fixed asset balances. Permanent Fund (GF = 72) A GAAFR Fund Type of 72 is defined as a Permanent Fund within the broad category of Governmental Funds. However, a permanent fund is not required to have a General Fixed Asset account as the ownership fund for its property. A permanent fund may “own” its own property. Lease/Purchase Agreements (Governmental and Proprietary Funds) A lease is a contractual agreement conveying the right to use an asset for a stated period of time. The two parties involved in a lease contract are the lessor and the lessee. The lessor is the party who legally owns the asset and who conveys the right to use the asset to the lessee.

In agreeing to a lease, the lessee incurs an obligation to make periodic rent payments for the lease term. In accounting or lease obligations, the lessee classifies all leases as either capital leases or operating leases. Capital leases are defined as leases that include one or more of the following provisions:



a) The lease transfers ownership of the leased asset to the lessee at the end of the lease term;

b) The lease contains an option for a bargain purchase of the

leased asset by the lessee; c) The lease term extends over most of the economic life of

the leased asset; or d) The lease requires rental payments which approximate

the fair market valve of the leased asset. Leases that do not meet the preceding criteria for a capital lease are classified as operating leases. A capital lease is accounted for as if the lessee has, in fact, purchased the asset. Accordingly, when a lease is executed, the lessee would debit an asset account for the fair market value of the leased fixed asset and would credit a long-term lease liability account. When fixed assets are purchased under a Lease/Purchase agreement the entries that must be made into the agency’s accounting records are different from those for a regular purchase. In the context of the Property Subsystem, the term “lease/purchase” denotes a capital lease (ownership of the asset is the ultimate purpose & result of the lease agreement). Because title of the asset is assumed to pass at the end of the lease term, and because GAAFR requires segregation of leased assets from other assets for financial statement purposes, FLAIR provides a specialized asset general ledger code to record these. Recording fixed assets acquired through lease/purchase agreements include these five steps:

1 - Record the leased asset acquisition in the Ownership Fund 2 - Record the short-term (current year portion) debt incurred

and interest 3 – Record the Capital Outlay expenditure in the Purchasing

Fund 4 - Record the long-term debt incurred 5 - Record the depreciation of this fixed asset.

Therefore, the following entries apply to lease/purchase agreements only:



Governmental Funds (GF = 10, 20, 30, 40) 1. Record the asset acquisition in the Ownership Fund (General Fixed

Assets; GF = 80) at the discounted present value of the total stipulated payments through TR16. The entry should be:

GL Description DR CR I/A 28400 Property Under Capital Lease X I 72400 Capital Lease Acquisitions X I 2. Record a payable for the current year debt service (principal and

interest) for the Purchasing Fund through TR80. The entries should be:

(a) GL Description DR CR I/A 73100 Principle Retirement X I 38700 Capital Lease, Current Portion X I (b) GL Description DR CR I/A 73200 Interest and Fiscal Charges X I 31*** Accounts Payable X I

NOTE: When subsequent cash disbursements are made through TR53, if BPIN is entered, the fields updated on the Property Master record are those related to Lease/Purchase Principal and Interest balances. The Acquisition Cost for the asset is not affected. The Object Codes used on these disbursements should be 610000 (Interest) and 620000 (Principal), as appropriate. When posted to the Property Master, these disbursements will update the YTD/LTD Principal and YTD/LTD Interest amount fields only. Each year a payable should be established through TR80, for the current year’s portion of the total liability.

3. Record the Capital Outlay Expenditure in the Purchasing Fund for the

discounted present value of the total stipulated payments through TR10. The entry should be:

GL Description DR CR I/A



72400 Capital Lease Acquisitions X I 69400 Capital Lease Inceptions X I 4. Record the long-term debt portion of the liability at the discounted

present value of the stipulated payments in the General Long-Term Debt Account (GF=90, SF=9) through TR10.

GL Description DR CR I/A 48700 Capital Lease Liability X I 69400 Capital Lease Inception X I

NOTE: Each year as the current year’s portion of the liability is entered in the Purchasing Fund, an entry must be made in the General Long-Term Debt (GF=90, SF=9) to remove the current portion of the liability. The entry through TR10 should be:

GL Description DR CR I/A 48700 Capital Lease Liability X I 69400 Capital Lease Inception X I 5. GASB 34 requires that all governmental assets be depreciated over

the life of the lease term. The entry to record this depreciation should be:

GL Description DR CR I/A 72500 Depreciation Expense in General Fixed Assets X I 28500 Accumulated Amortization – Property Under Capital Lease X I Proprietary, Fiduciary, Permanent Funds (GF = 50, 60, 71, 72, 73, 74, 76) 1. Record the asset in the Proprietary Fund at the discounted present

value of the total stipulated payments through TR16 (adds the asset to the Property Master File). The entry should be:




28400 Property Under Capital Lease X I 48700 Capital Lease Liability X I 2. Each year the current portion of the long-term liability should be

reclassified through TR80 by establishing a new payable. The entry should be:

GL Description DR CR I/A 48700 Capital Lease Liability X I 38700 Capital Lease, Current Portion X I 3. Record a Long-Term Payable for the discounted present value of the

total stipulated payments through TR80 (adds the payable to the Accounts Payable Subsidiary). The entry should be:

GL Description DR CR I/A 48700 Capital Lease Liability X I 49900 Other Long Term Liabilities X I 4. In order to remove the current portion of the long-term liability that

has just been reclassified from the original payable recorded in step (2); the operator must update the original payable through 8S Update. The payable should then be decreased by the amount that was reclassified in step (3).

5. Each year the liability for the current year interest charges should be

recorded through TR80. The entry should be: GL Description DR CR I/A 77600 Operating Expense, Interest or X I 78300 Non-Operating Expense, Interest X I 39900 Other Current Liabilities X I

NOTE: When subsequent cash disbursements are made through TR53, if BPIN is entered, the fields updated on the Property Master record are those related to Lease/Purchase Principal and Interest balances. The acquisition cost for the asset is not affected. The Object Code used on these disbursements should be 610000



(Interest) and 620000 (Principal), as appropriate.



6. GAAFR requires that the asset be depreciated over the life of the lease term. The entry to record this depreciation should be: GL Description DR CR I/A 77400 Operating Expense, Amortization and Write-offs** X I 28500 Accumulated Amortization – Property Under Capital Lease X I ** Note: For items having an ownership fund of GF = 72 (Permanent Fund), the accounting entry will be GL = 72500 for the debit side of the depreciation entry. The credit side (28500) will not change.



Installment Purchase Contracts (Governmental and Proprietary Funds) The accounting treatment afforded fixed assets purchased under an installment purchase contract is similar to the method used to record lease/purchase agreements. The differences are the general ledger accounts to be used with some of the entries. Since title to the property is assumed to pass at the beginning of the contract, there is no need to use a specialized fixed asset account general ledger codes (as with leases) to record the property. The entries are given below. Governmental Funds (GF = 10,20,30,40) 1. Record the asset acquisition in the Ownership Fund (General Fixed

Asset; GF = 80) at the discounted present value of the total stipulated payments through TR16. The entry should be:

GL Description DR CR I/A 26*** Property, Plant, and Equipment X I or 27*** Property, Plant, and Equipment X I or 28*** Property, Plant, and Equipment X I 72300 Installment Purchase Acquisitions X I 2. Record the Capital Outlay Expenditure in the Purchasing Fund for the

discounted present value of the total stipulated payments through TR10. The entry should be:

GL Description DR CR I/A 72300 Installment Purchase Acquisitions X I 69300 Installment Purchase Inceptions X I 3. Record a payable for the current year debt service (Principal and Interest)

for the Purchasing Fund through TR80. The entries should be: (a) GL Description DR CR I/A 73100 Principle Retirement X I 38500 Inst Purchase Contracts-Current Portion X I or 31*** Accounts Payable X I



(b) GL Description DR CR I/A 73200 Interest and Fiscal Charges X I 32900 Accrued Interest Payable X I

Note: when subsequent cash disbursements are made through TR53, if BPIN is entered, the fields updated on the Property Master record are those related to Lease/Purchase Principal and Interest balances. The Acquisition Cost for the asset is not affected. The Object Codes used on these disbursements should be 610000 (Interest) and 620000 (Principal), as appropriate. When posted to the Property Master these disbursements will update the YTD/LTD Principal and YTD/LTD Interest amount fields only. Each year a payable should be established through TR80, for the current year’s portion of the total liability.

4. Record the long-term portion of the liability at the discounted present

value of the stipulated payments in the General Long-Term Debt Account (GF = 90, SF = 9, FID = agency assigned and titled) through TR10. The entry should be:

GL Description DR CR I/A 69300 Installment Purchase Inception X I 48500 Installment Purchase Contracts X I

NOTE: Each year as the current year’s portion of the liability is entered in the Purchasing Fund, an entry must be made in the General Long-Term Debt Account to remove the current portion of the liability. The entry through TR10 should be:

GL Description DR CR I/A 48500 Installment Purchase Contracts X I 69300 Installment Purchase Inception X I



5. Under GASB 34, all governmental assets are depreciated over the life

of the installment contract. The entry to record this depreciation should be:

GL Description DR CR I/A 72500 General Fixed Asset Depreciation Exp. X I 2**** Accumulated Depreciation X I Proprietary, Fiduciary, Permanent Funds (GF = 50, 60, 71, 72, 73, 74, 76) 1. Record the asset in the Proprietary Fund at the discounted present

value of the total stipulated payments through TR16 (adds the asset to the Property Master File). The entry should be:

GL Description DR CR I/A 26*** Property, Plant, and Equipment X I or 27*** Property, Plant, and Equipment X I or 28*** Property, Plant, and Equipment X I 48500 Installment Purchase Notes Payable X I 2. Record a long-term payable for the discounted present value of the

total stipulated payments through TR80 (add the payable to the Accounts Payable Subsidiary). The entry should be:

GL Description DR CR I/A 48500 Installment Purchase Notes Payable X I 48500 Installment Purchase Notes Payable X I 3. Each year the current portion of the Long-Term Liability should be

reclassified through TR80 by establishing a new payable. The entry should be:




48500 Installment Purchase Contracts X I 38500 Installment Purchase Contracts X I



4. In order to remove the current portion of the Long-Term Liability that has just been reclassified from the original payable recorded in (2.), the operator must update the original payable through 8S Update. The payable should then be decreased by the amount that was reclassified in (3.)

5. Each year the liability for the current year interest charges should be

recorded through TR80. The entry should be: GL Description DR CR I/A 77600 Interest Expense, Operating or X I 78300 Non-Operating Expense, Interest X I 39900 Other Current Liabilities X I

Note: When subsequent cash disbursements are made through TR53, if BPIN is entered, the fields updated on the Property Master record are those related to Lease Purchase principal and interest balances. The acquisition cost for the asset is not affected. The Object Code used on these disbursements should be 610000 (Interest) and 620000 (Principal), as appropriate.

6. To record depreciation the following entry should be made. GL Description DR CR I/A 775** Operating Expense – Depreciation** X I 2**** Accumulated Depreciation X I ** Note: For items having an ownership fund of GF = 72 (Permanent Fund), the accounting entry will be GL = 72500 for the debit side of the depreciation entry. The credit side (2****) will not change.



Purchases with Trade-in Allowance When a fixed asset is purchased using the value of another fixed asset as a trade-in, certain adjusting entries must be made. The cash disbursement for purchasing the new item will be recorded as described in the Purchase of Fixed Assets section of this chapter (beginning on page 15). When the disbursement transaction is entered recording the purchase of the new property item, the new asset is carried on the Property Master File in the amount of the actual cash disbursement made. (The trade-in allowance is not yet factored in.)

The value of the trade-in allowance must be added to the acquisition cost of the item on the Property Master. This adjusting entry is recorded with a TR16. The entry should be: Governmental Funds (Purchasing GF = 10,20,30,40) (Entry to be recorded in GFA, GF=80) GL Description DR CR I/A 2**** Property, Plant, and Equipment X I 7**** Expenditures X I Proprietary, Fiduciary, Permanent Funds (GF = 50 ,60, 71, 72, 73, 74, 76) GL Description DR CR I/A 2**** Property, Plant, and Equipment X I 78100 Property Disposition Gain or Loss X I Please refer to Chapter 4 for detailed information regarding the Property General Accounting Transaction (TR16).

The disposition of the old (traded-in) item must also be recorded by the Property Custodian as described later in this chapter, beginning on page 36. Also refer to the Property Disposition/Restoration Function



described in Chapter 4. Sale of Fixed Assets

The entry to record the sale of a fixed asset involves several steps, the two described below are common to any disposal:

• record the depreciation up to the current period, and

• record the removal of the asset from the accounts and any gain or loss.

The depreciation entry is shown below. The gain, or loss recorded

against the asset is described on the following pages. Record Depreciation GL Description DR CR I/A 72500 General Fixed Asset Depreciation Expense or X A 77500 Operating Expense Depreciation X A 2**** Accumulated Depreciation X A

The depreciation entries shown above, are automated when the property custodian requests depreciation to be recorded by accessing the Single Item Depreciation function, for one property item, or runs the Depreciation Request for all items set up for straight-line depreciation. Recording the Removal of the Asset

In recording the sale of property, the FLAIR Cash Receipt Transaction Types used are:

TR30 - Direct Deposit Receipts TR31 - Clearing Fund Receipts TR33 - Direct Deposit Receivable Receipts TR34 - Clearing Fund Receivable Receipts

TR96 – Journal Transfer Receipt TR97 – Journal Transfer Receivable Receipt The following general information concerning the sale of fixed assets



relates to both governmental and proprietary fund accounting within the FLAIR Property Subsystem. The key in recording a cash receipt for a property item is the property item number, (BPIN). Therefore, if an operator fails to enter the BPIN of a fixed asset when recording a cash receipt, the system assumes that the receipt transaction does not affect the Property Subsystem. As a result, only a partial update of the General Ledger and no update of the Property Master can occur. If the receipt transaction has been entered correctly with an item number (BPIN), the transaction will be placed on the Property Pending File. It will then be the responsibility of the Property Custodian to review the receipt and determine if the Property Master File should be updated. If it is determined that the Property Master File should be updated, and the item was sold, the Property Custodian will enter an “S” in the Cash Sale (CS) Indicator field (on the Property Pending file), and an “A” in the Status Code (ST) field (on the Property Pending file). During nightly processing, the item on the Property Master File will be marked as sold (SC=1). If, however, the cash receipt is for an expense refund, the CS field should be left blank (on the Property Pending file). The Property Custodian will then enter an “A” in the Status Code (ST) field, and during nightly processing, the item will be re-edited on Property Pending, and the Property Master File will be updated. The Property Master File will be adjusted by the entry when leaving the status code blank (active), and the asset acquisition cost will be updated by the amount of the cash receipt transaction.

Accounting Entries for the Sale of Property

The following accounting entries will be generated when an cash

receipt is recorded for the sale of property and the cash receipt entry is “cleared” from the Property Pending File. The Status Code on the Property Record is marked “1” (sold).

Governmental Funds (GF = 10, 20, 30, 40) There are two entries involved in the sale of a fixed asset in a governmental fund. One is the Cash Receipt entry and the other is the Fixed Asset entry. Both of these entries will update the general ledger, but



only the Fixed Asset entry will update the Property Master. (See next page.) (Governmental Funds, cont.)

Purchasing Fund Entries (GF = 10, 20, 30, 40) SF GL Description DR CR I/A 1 54600 Collections - General Revenue or X A 2, 3 12100 Unreleased Cash in State Treasury X A 622** Sale of General Fixed Asset X I

General Fixed Asset Account Entries (GF = 80) 622** Sale of General Fixed Asset X A 72600 Gain or Loss on Disposal of General Fixed Assets X A 2**** Accumulated Depreciation X A 72600 Gain or Loss on Disposal of General Fixed Assets X A 72600 Gain or Loss on Disposal of General Fixed Assets X A 2**** Property, Plant and Equipment X A Proprietary/Fiduciary/Permanent Funds (GF = 50, 60, 71, 72, 73, 74, 76) SF GL Description DR CR I/A 2 12100 Unreleased Cash in State Treasury or X A 8 11200 Cash in Bank X A 78100 Property Disposition Gain or Loss** X I 2**** Accumulated Depreciation X A 78100 Property Disposition Gain or Loss** X A 78100 Property Disposition Gain or Loss** X A 2**** Property, Plant and Equipment X A



**For Permanent Funds (GF=72) the Gain or Loss GL Code used would be 72600.

If a Receivable (TR90, 91) is recorded for the sale of a fixed asset there will be no property related entries generated to either the General Ledger or the Property Master until the actual cash receipt is recorded. The property item number (BPIN) input with a TR90 or TR91 will serve as a reference number only. Receipt Corrections (TR30, 31, 33, 34) Anytime the above-listed transaction types are used to correct a cash receipt for the sale of property (BPIN used in the transaction), the General Ledger will be updated, and the transaction will be placed on the Property Pending File. It will then be the responsibility of the Property Custodian to determine if the corrections made to the original cash receipt transaction warrant an update of the existing property record. Disposal of Fixed Assets Fixed assets that are no longer useful may be discarded, sold, or applied toward the purchase of other fixed assets. The details of the entry to record a disposal will vary, but in all cases it is necessary to remove the book value of the asset from the accounts. This is done by debiting the proper accumulated depreciation account for the total depreciation to the date of disposal and crediting the asset account for the cost of the asset. (For specific accounting entries, see Chapter 4.) A fixed asset should not be removed from the accounts just because it has been depreciated for the full period of its estimated life. If the asset is still useful to the agency, the cost and accumulated depreciation should remain in the general ledger. Otherwise the accounts would contain no evidence of the continued existence of such a fixed asset and the control function of the general ledger would be impaired. In addition, the cost and the accumulated depreciation data on such assets are needed in reporting the agency’s worth on financial statements. Before disposing of a property item, it may be necessary to record any depreciation of that asset before it is removed from the property records. This is done so that the appropriate accumulated depreciation and depreciation expenses will be recorded in the agency records related to the asset before its removal from the Property Master file.



For more information about disposing of fixed assets, please refer to

Chapter 4, the Fixed Asset Accounting Function (FA), and specifically the Disposition/Restoration function within the Fixed Asset Accounting function. There are various codes that may be entered into the FLAIR Property Subsystem (one will automate) to indicate the disposal status of a property item. They are:

1 – Sold (automated when a sold item is indicated on the Property Pending file) 2 - Traded 3 - Junked/Cannibalized 4 - Lost or Stolen 5 - Deleted 7 - Casualty Loss 8 – Lost or Stolen Items pending Dept. of Financial Services approval

Any update of the General Ledger that results from these methods of disposing of fixed assets is completely automated when the Property Custodian removes the item from the Property File. Asset Disposal When Insurance Proceeds are Received: If the Property File Custodian records a disposition of an item for which insurance proceeds have been received, the proceeds should be recorded with an appropriate cash receipt accounting transaction. The following entries should be made through the appropriate cash receipt transaction. Governmental Funds (GF = 10, 20, 30, 40)

Purchasing Fund Entries SF GL Description DR CR I/A 1 54600 Collections - General Revenue X A or 2,3 12100 Unreleased Cash in State Treasury X A or 8 11200 Cash in Bank X A



61600 Fines, Forfeits, Judgments and Settlements X I Ownership Fund (GF=80) GL Description DR CR I/A 2**** Property, Plant and Equipment X A 61600 Fines, Forfeits, Judgments and Settlements X A Proprietary, Fiduciary, Permanent Funds (GF = 50, 60, 71, 72, 73, 74, 76) SF GL Description DR CR I/A 1 54600 Collections - General Revenue X A or 2,3 12100 Unreleased Cash in State Treasury X A or 8 11200 Cash in Bank X A 78100 Property Disposition Gain or Loss X I Disbursement Corrections (TR58 & 59) Anytime Transaction 58 or Transaction 59 is used to correct a disbursement transaction related to property (i.e. a property object code or a BPIN is entered with the transaction), the General Ledger will be updated and the transaction will be placed on the Property Pending File, marked with Status Code of “H”. No other Status Codes will appear with a disbursement correction. It will then be the responsibility of the Property Custodian to determine if the corrections made to the original disbursement transaction warrant an update of the existing property record. Mortgage Purchases



A mortgage is a type of long-term debt secured by real property. It is usually paid in equal monthly installments. Each monthly payment is partly interest on the debt and partly a reduction in the debt. The state has bought lands this way. For the most part, however, the state erects its own structures. No state agency may incur such a debt for operations. The Department of Management Services issues bonds for property through the State Board of Administration. This bond money is placed in a trust fund. The item is purchased and recorded as though a cash purchase occurred – as a regular appropriation - even if it is over a period of time. Moreover, such transactions are recorded at an upper level of accounting management. This is technically borrowing the money and buying the asset. In this case, the asset (land, furniture and equipment, improvements other than buildings, and other fixed assets) and liability are recorded at the amount paid, and the asset (except land) is subject to periodic depreciation. Building and building improvements happen over a period of time and are classified as Work-In-Progress until completed, at which point these assets are subject to periodic depreciation.



CHAPTER 3 ACCOUNTING CODES The Florida Accounting Information Resource (FLAIR) has been developed in accordance with applicable State statutes relative to governmental accounting for the State of Florida. FLAIR has also been developed in accordance with applicable principles of governmental accounting as stated in:

1) The Governmental Accounting Standards Board’s Codification of Governmental Accounting and Financial Reporting Standards (GASB), Stamford, Connecticut, 1984, (formerly the Municipal Finance Officer’s Association’s Governmental Accounting, Auditing and Financial Reporting Standards (GAAFR), Chicago, Illinois, 1980); and

2) The AICPA’s Industry Audit Guide, New York, 1974, as amended

by subsequently issued AICPA Statements of Position. GASB Statement 1, General Principles, Section 1800, “Common Terminology and Classification” states: “A common terminology and classification should be used consistently throughout the budget, the accounts, and the financial reports of each fund.” To conform with GASB Statement 1, General Principles, Section 1800, a chart of State Standard codes has been developed for the State of Florida which classifies organizational structures, budget entities, internal budget indicators, funds, general ledger codes, object codes, appropriation categories and state programs. It also provides for other classifications as they are required. The Florida Accounting Information Resource further provides for fund accounting, budgetary accounting, financial accounting and legal compliance with the Statutes of the State of Florida. This section includes those State Standard codes pertinent to the Property Subsystem: General Ledger Codes, Object Codes, State Program Codes, and Class Codes.



General Ledger Codes

Below is a list of the standard, self-balancing account codes (General Ledger Codes) relevant to Property (asset) accounting and the Property Subsystem. 1**** Current Assets 11100 Cash on Hand 11200 Cash in Bank 12100 Unreleased Cash in State Treasury 12200 Released Cash in State Treasury 13100 Unexpended General Revenue Releases 2**** Non-Current Assets 26*** Property, Plant, and Equipment 26300 Infrastructure – Non-Depreciable 26400 Works of Art and Historical Treasures – Depreciable 26500 Accumulated Depreciation – Works of Art and Historical

Treasures 26600 Works of Art and Historical Treasures – Non-Depreciable 26700 Leasehold Improvements 26800 Accumulated Depreciation – Leasehold Improvements 27*** Property, Plant, and Equipment 27100 Land and Land Improvements 27200 Buildings and Building Improvements 27300 Accumulated Depreciation – Buildings and Building

Improvements 27400 Infrastructure and Other Improvements 27500 Accumulated Depreciation – Infrastructure and Infrastructure

Improvements 27600 Furniture and Equipment 27700 Accumulated Depreciation - Furniture and Equipment 27800 Construction Work-In-Progress



28*** Property, Plant, and Equipment 28200 Library Resources 28300 Accumulated Depreciation - Library Resources 28400 Property Under Capital Lease 28500 Accumulative Amortization - Property Under Capital Lease 28800 Other Fixed Assets 28900 Accumulated Depreciation – Other Fixed Assets 3**** Current Liabilities 31100 Accounts Payable 37900 Current Accrued Interest 38500 Installment Purchase Contracts 38700 Capital Leases – Current Portion 39900 Other Current Liabilities 4**** Long-Term Liabilities 46900 Accrued Interest 48500 Installment Purchase Contracts 48700 Capital Leases Liability 49800 Long Term Insurance Liability 49900 Other Long Term Liabilities 5**** Fund Equity 52100 Investments in General Fixed Assets 54200 Prior Period Adjustment to Beginning Fund Balance 54600 Collections, General Revenue 54900 Fund Balance Unreserved 56200 Expendable Restricted Net Assets 56300 Nonexpendable Restricted Net Assets 59400 Capitalized Disbursements – Offset** 6**** Revenue and Receipts 61600 Fines, Forfeits, Judgments, and Settlements 61900 Other Revenues 62100 Capital Grants and Donations 62200 Sale of Fixed Assets



65200 Property Transfer In 67900 Other Operating Revenue 68200 Fines, Forfeits, Judgments and Settlements 68300 Non-Capital Grants and Donations 68700 Capital Grants and Donations 68900 Other Non-Operating Revenues 69300 Installment Purchase Note Proceeds 69400 Capital Lease Inceptions 7**** Expenditures 71100 Expenditures, Current 71800 Expenditures, Special Items 71900 Expenditures, Extraordinary Items 72100 Expenditures, Operating Capital Outlay 72200 Expenditures, Fixed Capital Outlay 72300 Installment Purchase Acquisitions 72400 Capital Lease Acquisitions 72500 General Fixed Assets Depreciation Expense 72600 Gain or Loss on Disposition of General Fixed Assets 73100 Principal Retirement 73200 Interest and Fiscal Charges 75200 Property Transfer Out 77400 Operating Expense, Amortization and Write-Offs 77500 Operating Expense, Depreciation 77600 Interest Expense Operating 78100 Property Disposition Gain or Loss 78300 Interest Expense Non-Operating 78500 Amortization and Fiscal Charges 78600 Amortization - Non-Operating 78800 Extraordinary Gain or Loss 78900 Other Non-Operating Expenses 79400 Capitalized Disbursements** 79600 Capitalized Transfers** ** These General Ledger Codes are system generated



Object Codes The following is a list of the standard, expenditure and revenue object codes relevant to fixed asset accounting and the Property Subsystem. Expenditure Object Codes 5***** Property 51**** Tangible Personal Property 511000 Books & Other Reference Resources 511800 Books & Other Reference Resources - Training 512000 Furniture and Equipment 512100 Cellular Telephones 512800 Furniture and Equipment - Training 513000 Educational Property 513800 Educational Property - Training 514000 Medical Property 514800 Medical Property - Training 515000 Agricultural Property 515800 Agricultural Property - Training 516000 Information Technology Equipment 516800 Information Technology Equipment - Training 517000 Motor Vehicles - Passenger 518000 Motor Vehicles - Other 519000 Other Furniture and Equipment 519800 Other - Training 520000 Modular Building Structures 56**** Real Property 561000 Building and Fixed Equipment 561800 Building and Fixed Equipment - Training 562000 Land 563000 Other Structures and Improvements 569000 Other Real Property 6***** Debt Service 610000 Interest 620000 Principal



Revenue Object Codes 021000 Land Sales or Leases 029000 Sale of Surplus Property 036000 Abandoned Property Receipts 040000 Other Non-Operating Receipts Class Codes Examples of Class Codes are given on the following pages. A complete listing of the state standard codes may be found in the FLAIR Title Files. When using the state standard, all 10 characters of the code must be used by filling in the ‘ending’ zeros. If an agency wishes to sub-classify a class code, only the last six digits may be used (the first four digits are state standard). Another complete listing (in Adobe format) can be found at the Department of Financial Services website under the Statewide Financial Reporting Section of the Bureau of Accounting. Code (Months) Long Title Useful Life A001000000 60 ART 5 YRS A002000000 120 ART 10 YRS A003000000 180 ART 15 YRS A004000000 240 ART 20 YRS A005000000 600 ART 50 YRS A010000000 120 HISTORICAL TREASURE 10 YRS A011000000 180 HISTORICAL TREASURE 15 YRS A012000000 240 HISTORICAL TREASURE 20 YRS B001000000 180 RESIDENTIAL BUILDING/DORMITORY 15 YRS B002000000 240 RESIDENTIAL BUILDING/DORMITORY 20 YRS B003000000 300 RESIDENTIAL BUILDING/DORMITORY 25 YRS B004000000 360 RESIDENTIAL BUILDING/DORMITORY 30 YRS B005000000 420 RESIDENTIAL BUILDING/DORMITORY 35 YRS B006000000 480 RESIDENTIAL BUILDING/DORMITORY 40 YRS B007000000 540 RESIDENTIAL BUILDING/DORMITORY 45 YRS B008000000 600 RESIDENTIAL BUILDING/DORMITORY 50 YRS B020000000 180 OFFICE BUILDING 15 YRS B021000000 240 OFFICE BUILDING 20 YRS



Code (Months) Long Title Useful Life B022000000 300 OFFICE BUILDING 25 YRS B023000000 360 OFFICE BUILDING 30 YRS B024000000 420 OFFICE BUILDING 35 YRS B025000000 480 OFFICE BUILDING 40 YRS B026000000 540 OFFICE BUILDING 45 YRS B027000000 600 OFFICE BUILDING 50 YRS B040000000 120 MODULAR HOME/OFFICE/BUILDING 10 YRS B041000000 180 MODULAR HOME/OFFICE/BUILDING 15 YRS B042000000 240 MODULAR HOME/OFFICE/BUILDING 20 YRS B043000000 300 MODULAR HOME/OFFICE/BUILDING 25 YRS B050000000 240 TRAILER 20 YRS B051000000 360 TRAILER 30 YRS B060000000 120 FARM BUILDING/BARN 10 YRS B061000000 180 FARM BUILDING/BARN 15 YRS B062000000 240 FARM BUILDING/BARN 20 YRS B063000000 300 FARM BUILDING/BARN 25 YRS B064000000 360 FARM BUILDING/BARN 30 YRS B065000000 420 FARM BUILDING/BARN 35 YRS B066000000 480 FARM BUILDING/BARN 40 YRS B067000000 540 FARM BUILDING/BARN 45 YRS B068000000 600 FARM BUILDING/BARN 50 YRS B080000000 120 PUMP/WELL/IRRIGATION HOUSE 10 YRS B081000000 180 PUMP/WELL/IRRIGATION HOUSE 15 YRS B082000000 240 PUMP/WELL/IRRIGATION HOUSE 20 YRS B083000000 300 PUMP/WELL/IRRIGATION HOUSE 25 YRS B084000000 360 PUMP/WELL/IRRIGATION HOUSE 30 YRS B085000000 420 PUMP/WELL/IRRIGATION HOUSE 35 YRS B100000000 180 WATER TREATMENT/SEWER PLANT 15 YRS B101000000 240 WATER TREATMENT/SEWER PLANT 20 YRS B102000000 300 WATER TREATMENT/SEWER PLANT 25 YRS B103000000 360 WATER TREATMENT/SEWER PLANT 30 YRS B104000000 420 WATER TREATMENT/SEWER PLANT 35 YRS B105000000 480 WATER TREATMENT/SEWER PLANT 40 YRS B106000000 540 WATER TREATMENT/SEWER PLANT 45 YRS B107000000 600 WATER TREATMENT/SEWER PLANT 50 YRS B120000000 120 WAREHOUSE/STORAGE/UTILITY BUILDING 10 YRS B121000000 180 WAREHOUSE/STORAGE/UTILITY BUILDING 15 YRS



Code (Months) Long Title Useful Life B122000000 240 WAREHOUSE/STORAGE/UTILITY BUILDING 20 YRS B123000000 300 WAREHOUSE/STORAGE/UTILITY BUILDING 25 YRS B124000000 360 WAREHOUSE/STORAGE/UTILITY BUILDING 30 YRS B125000000 420 WAREHOUSE/STORAGE/UTILITY BUILDING 35 YRS B126000000 480 WAREHOUSE/STORAGE/UTILITY BUILDING 40 YRS B127000000 540 WAREHOUSE/STORAGE/UTILITY BUILDING 45 YRS B128000000 600 WAREHOUSE/STORAGE/UTILITY BUILDING 50 YRS B140000000 60 GARAGE/HANGAR/MECHANICAL BUILDING 5 YRS B141000000 120 GARAGE/HANGAR/MECHANICAL BUILDING 10 YRS B142000000 180 GARAGE/HANGAR/MECHANICAL BUILDING 15 YRS B143000000 240 GARAGE/HANGAR/MECHANICAL BUILDING 20 YRS B144000000 300 GARAGE/HANGAR/MECHANICAL BUILDING 25 YRS B145000000 360 GARAGE/HANGAR/MECHANICAL BUILDING 30 YRS B146000000 420 GARAGE/HANGAR/MECHANICAL BUILDING 35 YRS B147000000 480 GARAGE/HANGAR/MECHANICAL BUILDING 40 YRS B148000000 540 GARAGE/HANGAR/MECHANICAL BUILDING 45 YRS B149000000 600 GARAGE/HANGAR/MECHANICAL BUILDING 50 YRS B160000000 180 GREENHOUSE 15 YRS B161000000 216 GREENHOUSE 18 YRS B162000000 240 GREENHOUSE 20 YRS B163000000 300 GREENHOUSE 25 YRS B164000000 360 GREENHOUSE 30 YRS B165000000 420 GREENHOUSE 35 YRS B166000000 480 GREENHOUSE 40 YRS B180000000 240 LIGHTHOUSE 20 YRS B181000000 360 LIGHTHOUSE 30 YRS B182000000 480 LIGHTHOUSE 40 YRS B183000000 600 LIGHTHOUSE 50 YRS B190000000 60 YURT 5 YRS B191000000 120 YURT 10 YRS B192000000 180 YURT 15 YRS B200000000 180 BATHOUSE/RESTROOM 15 YRS B201000000 240 BATHOUSE/RESTROOM 20 YRS B202000000 300 BATHOUSE/RESTROOM 25 YRS B203000000 360 BATHOUSE/RESTROOM 30 YRS B204000000 420 BATHOUSE/RESTROOM 35 YRS B205000000 480 BATHOUSE/RESTROOM 40 YRS B220000000 120 ENTRANCE STATION/TICKET/GATE HOUSE 10 YRS



B221000000 180 ENTRANCE STATION/TICKET/GATE HOUSE 15 YRS Code (Months) Long Title Useful Life B222000000 240 ENTRANCE STATION/TICKET/GATE HOUSE 20 YRS B223000000 300 ENTRANCE STATION/TICKET/GATE HOUSE 25 YRS B224000000 360 ENTRANCE STATION/TICKET/GATE HOUSE 30 YRS B230000000 180 KIOSK/INFORMATION BOOTH/CONCESSION 15 YRS B231000000 240 KIOSK/INFORMATION BOOTH/CONCESSION 20 YRS B232000000 300 KIOSK/INFORMATION BOOTH/CONCESSION 25 YRS B233000000 360 KIOSK/INFORMATION BOOTH/CONCESSION 30 YRS B234000000 420 KIOSK/INFORMATION BOOTH/CONCESSION 35 YRS B240000000 120 PAVILION/WAITING/PICNIC SHELTER 10 YRS B241000000 180 PAVILION/WAITING/PICNIC SHELTER 15 YRS B242000000 240 PAVILION/WAITING/PICNIC SHELTER 20 YRS B243000000 300 PAVILION/WAITING/PICNIC SHELTER 25 YRS B244000000 360 PAVILION/WAITING/PICNIC SHELTER 30 YRS B245000000 420 PAVILION/WAITING/PICNIC SHELTER 35 YRS B246000000 480 PAVILION/WAITING/PICNIC SHELTER 40 YRS B260000000 180 DINING HALL 15 YRS B261000000 240 DINING HALL 20 YRS B262000000 300 DINING HALL 25 YRS B263000000 360 DINING HALL 30 YRS B264000000 420 DINING HALL 35 YRS B265000000 480 DINING HALL 40 YRS B266000000 540 DINING HALL 45 YRS B280000000 180 GENERATOR 15 YRS B281000000 240 GENERATOR 20 YRS B282000000 300 GENERATOR 25 YRS B283000000 360 GENERATOR 30 YRS B284000000 420 GENERATOR 35 YRS B285000000 480 GENERATOR 40 YRS B286000000 540 GENERATOR 45 YRS B287000000 600 GENERATOR 50 YRS B300000000 180 HOSPITAL/CLINIC 15 YRS B301000000 240 HOSPITAL/CLINIC 20 YRS B302000000 300 HOSPITAL/CLINIC 25 YRS B303000000 360 HOSPITAL/CLINIC 30 YRS B304000000 420 HOSPITAL/CLINIC 35 YRS B305000000 480 HOSPITAL/CLINIC 40 YRS B306000000 540 HOSPITAL/CLINIC 45 YRS



B307000000 600 HOSPITAL/CLINIC 50 YRS B320000000 240 EDUCATION/RESEARCH BUILDING 20 YRS Code (Months) Long Title Useful Life B321000000 300 EDUCATION/RESEARCH BUILDING 25 YRS B322000000 360 EDUCATION/RESEARCH BUILDING 30 YRS B323000000 420 EDUCATION/RESEARCH BUILDING 35 YRS B324000000 480 EDUCATION/RESEARCH BUILDING 40 YRS B325000000 540 EDUCATION/RESEARCH BUILDING 45 YRS B326000000 600 EDUCATION/RESEARCH BUILDING 50 YRS B340000000 240 RETAIL/AUXILIARY BUILDING 20 YRS B341000000 300 RETAIL/AUXILIARY BUILDING 25 YRS B342000000 360 RETAIL/AUXILIARY BUILDING 30 YRS B343000000 420 RETAIL/AUXILIARY BUILDING 35 YRS B344000000 480 RETAIL/AUXILIARY BUILDING 40 YRS B345000000 540 RETAIL/AUXILIARY BUILDING 45 YRS B346000000 600 RETAIL/AUXILIARY BUILDING 50 YRS B360000000 360 STUDENT UNION/RECREATION CENTER 30 YRS B361000000 480 STUDENT UNION/RECREATION CENTER 40 YRS B362000000 600 STUDENT UNION/RECREATION CENTER 50 YRS B370000000 360 TELEVISION STATION 30 YRS B380000000 360 RADIO STATION 30 YRS B390000000 360 ARENA/STADIUM/GYMNASIUM 30 YRS B391000000 480 ARENA/STADIUM/GYMNASIUM 40 YRS B392000000 600 ARENA/STADIUM/GYMNASIUM 50 YRS B400000000 360 MUSEUM 30 YRS B401000000 480 MUSEUM 40 YRS B402000000 600 MUSEUM 50 YRS B410000000 240 DETENTION FACILITY 20 YRS B411000000 300 DETENTION FACILITY 25 YRS B412000000 360 DETENTION FACILITY 30 YRS B413000000 420 DETENTION FACILITY 35 YRS B414000000 480 DETENTION FACILITY 40 YRS B415000000 540 DETENTION FACILITY 45 YRS B416000000 600 DETENTION FACILITY 50 YRS B430000000 180 BUILDING FOUNDATION 15 YRS B431000000 240 BUILDING FOUNDATION 20 YRS B432000000 300 BUILDING FOUNDATION 25 YRS B433000000 360 BUILDING FOUNDATION 30 YRS B434000000 420 BUILDING FOUNDATION 35 YRS



B435000000 480 BUILDING FOUNDATION 40 YRS B436000000 540 BUILDING FOUNDATION 45 YRS B437000000 600 BUILDING FOUNDATION 50 YRS Code (Months) Long Title Useful Life B450000000 60 BUILDING STRUCTURE 5 YRS B451000000 120 BUILDING STRUCTURE 10 YRS B452000000 240 BUILDING STRUCTURE 20 YRS B453000000 480 BUILDING STRUCTURE 40 YRS B454000000 600 BUILDING STRUCTURE 50 YRS B480000000 120 BUILDING INTERIOR CONSTRUCTION 10 YRS B490000000 60 BUILDING RENOVATION 5 YRS B491000000 120 BUILDING RENOVATION 10 YRS B492000000 180 BUILDING RENOVATION 15 YRS B493000000 240 BUILDING RENOVATION 20 YRS B494000000 300 BUILDING RENOVATION 25 YRS B495000000 360 BUILDING RENOVATION 30 YRS B496000000 480 BUILDING RENOVATION 40 YRS B510000000 60 BUILDING FIXED FURNITURE/EQUIPMENT 5 YRS B511000000 120 BUILDING FIXED FURNITURE/EQUIPMENT 10 YRS B512000000 180 BUILDING FIXED FURNITURE/EQUIPMENT 15 YRS B513000000 240 BUILDING FIXED FURNITURE/EQUIPMENT 20 YRS B514000000 300 BUILDING FIXED FURNITURE/EQUIPMENT 25 YRS B520000000 300 BUILDING PLUMBING/WATER/SPRINKLER SYSTEM 25 YRS B521000000 240 BUILDING PLUMBING/WATER/SPRINKLER SYSTEM 20 YRS B530000000 240 BUILDING ELECTRICAL SYSTEM 20 YRS B540000000 240 BUILDING HEATING/VENTILATING/AIR CONDITIONING SYSTEM 20 YRS B541000000 60 BUILDING HEATING/VENTILATING/AIR CONDITIONING SYSTEM 5 YRS B542000000 120 BUILDING HEATING/VENTILATING/AIR CONDITIONING SYSTEM 10 YRS B543000000 180 BUILDING HEATING/VENTILATING/AIR CONDITIONING SYSTEM 15 YRS B550000000 300 BUILDING SECURITY/FIRE ALARM SYSTEM 25 YRS B551000000 180 BUILDING SECURITY/FIRE ALARM SYSTEM 15 YRS B560000000 120 BUILDING CABLING/TELEPHONE SYSTEM 10 YRS B570000000 60 BUILDING OTHER SYSTEM 5 YRS



B571000000 96 BUILDING OTHER SYSTEM 8 YRS B572000000 120 BUILDING OTHER SYSTEM 10 YRS B573000000 180 BUILDING OTHER SYSTEM 15 YRS B574000000 240 BUILDING OTHER SYSTEM 20 YRS Code (Months) Long Title Useful Life B575000000 300 BUILDING OTHER SYSTEM 25 YRS B576000000 480 BUILDING OTHER SYSTEM 40 YRS B590000000 240 ELEVATOR 20 YRS B591000000 480 ELEVATOR 40 YRS B600000000 60 CARPET 5 YRS B610000000 120 ROOF 10 YRS B611000000 180 ROOF 15 YRS B612000000 240 ROOF 20 YRS B613000000 300 ROOF 25 YRS B620000000 600 ARMORY 50 YRS B630000000 480 HISTORICAL BUILDING 40 YRS C001000000 24 PROPERTY UNDER CAPITAL LEASE 2 YRS C002000000 36 PROPERTY UNDER CAPITAL LEASE 3 YRS C003000000 48 PROPERTY UNDER CAPITAL LEASE 4 YRS C004000000 60 PROPERTY UNDER CAPITAL LEASE 5 YRS C005000000 72 PROPERTY UNDER CAPITAL LEASE 6 YRS C006000000 84 PROPERTY UNDER CAPITAL LEASE 7 YRS C007000000 96 PROPERTY UNDER CAPITAL LEASE 8 YRS C008000000 108 PROPERTY UNDER CAPITAL LEASE 9 YRS C009000000 120 PROPERTY UNDER CAPITAL LEASE 10 YRS C010000000 180 PROPERTY UNDER CAPITAL LEASE 15 YRS C011000000 240 PROPERTY UNDER CAPITAL LEASE 20 YRS F001000000 60 FURNITURE 5 YRS F002000000 120 FURNITURE 10 YRS F003000000 180 FURNITURE 15 YRS F004000000 192 FURNITURE 16 YRS F005000000 240 FURNITURE 20 YRS F006000000 48 FURNITURE 4 YRS F007000000 108 FURNUTURE 9 YRS F010000000 42 MOTOR VEHICLE 3.5 YRS F011000000 48 MOTOR VEHICLE 4 YRS F012000000 60 MOTOR VEHICLE 5 YRS



F013000000 84 MOTOR VEHICLE 7 YRS F014000000 96 MOTOR VEHICLE 8 YRS F015000000 120 MOTOR VEHICLE 10 YRS F016000000 180 MOTOR VEHICLE 15 YRS F030000000 60 RECREATIONAL/UTILITY VEHICLE 5 YRS F031000000 120 RECREATIONAL/UTILITY VEHICLE 10 YRS F032000000 180 RECREATIONAL/UTILITY VEHICLE 15 YRS Code (Months) Long Title Useful Life F033000000 36 RECREATIONAL/UTILITY VEHICLE 3 YRS F040000000 60 MOTOR VEHICLE EQUIPMENT 5 YRS F041000000 84 MOTOR VEHICLE EQUIPMENT 7 YRS F042000000 120 MOTOR VEHICLE EQUIPMENT 10 YRS F043000000 180 MOTOR VEHICLE EQUIPMENT 15 YRS F050000000 60 MARINE ENGINE 5 YRS F051000000 84 MARINE ENGINE 7 YRS F052000000 120 MARINE ENGINE 10 YRS F060000000 36 BOAT/AIRBOAT/CANOE/RAFT/FLOATING BARGE 3 YRS F061000000 60 BOAT/AIRBOAT/CANOE/RAFT/FLOATING BARGE 5 YRS F062000000 84 BOAT/AIRBOAT/CANOE/RAFT/FLOATING BARGE 7 YRS F063000000 120 BOAT/AIRBOAT/CANOE/RAFT/FLOATING BARGE 10 YRS F064000000 180 BOAT/AIRBOAT/CANOE/RAFT/FLOATING BARGE 15 YRS F065000000 240 BOAT/AIRBOAT/CANOE/RAFT/FLOATING BARGE 20 YRS F066000000 300 BOAT/AIRBOAT/CANOE/RAFT/FLOATING BARGE 25 YRS F080000000 36 BOAT/UTILITY/EQUIPMENT TRAILER 3 YRS F081000000 60 BOAT/UTILITY/EQUIPMENT TRAILER 5 YRS F082000000 84 BOAT/UTILITY/EQUIPMENT TRAILER 7 YRS F083000000 120 BOAT/UTILITY/EQUIPMENT TRAILER 10 YRS F084000000 180 BOAT/UTILITY/EQUIPMENT TRAILER 15 YRS F085000000 240 BOAT/UTILITY/EQUIPMENT TRAILER 20 YRS F086000000 300 BOAT/UTILITY/EQUIPMENT TRAILER 25 YRS F100000000 36 COMMUNICATIONS EQUIPMENT/RADIO 3 YRS F101000000 60 COMMUNICATIONS EQUIPMENT/RADIO 5 YRS F102000000 120 COMMUNICATIONS EQUIPMENT/RADIO 10 YRS F103000000 180 COMMUNICATIONS EQUIPMENT/RADIO 15 YRS F110000000 36 OFFICE EQUIPMENT/COPIER/FAX MACHINE 3 YRS



F111000000 60 OFFICE EQUIPMENT/COPIER/FAX MACHINE 5 YRS F112000000 72 OFFICE EQUIPMENT/COPIER/FAX MACHINE 6 YRS F113000000 96 OFFICE EQUIPMENT/COPIER/FAX MACHINE 8 YRS F114000000 120 OFFICE EQUIPMENT/COPIER/FAX MACHINE 10 YRS F115000000 180 OFFICE EQUIPMENT/COPIER/FAX MACHINE 15 YRS F116000000 144 OFFICE EQUIPMENT/COPIER/FAX MACHINE 12 YRS F130000000 24 COMPUTER EQUIPMENT/PRINTER 2 YRS F131000000 36 COMPUTER EQUIPMENT/PRINTER 3 YRS F132000000 48 COMPUTER EQUIPMENT/PRINTER 4 YRS F133000000 60 COMPUTER EQUIPMENT/PRINTER 5 YRS F134000000 72 COMPUTER EQUIPMENT/PRINTER 6 YRS F135000000 84 OMPUTER EQUIPMENT/PRINTER 7 YRS Code (Months) Long Title Useful life F136000000 96 COMPUTER EQUIPMENT/PRINTER 8 YRS F137000000 108 COMPUTER EQUIPMENT/PRINTER 9 YRS F138000000 120 COMPUTER EQUIPMENT/PRINTER 10 YRS F150000000 60 COMPUTER SOFTWARE 5 YRS F160000000 60 PHOTOGRAPHIC/VIDEO/SOUND/TV EQUIPMENT 5 YRS F161000000 72 PHOTOGRAPHIC/VIDEO/SOUND/TV EQUIPMENT 6 YRS F162000000 96 PHOTOGRAPHIC/VIDEO/SOUND/TV EQUIPMENT 8 YRS F163000000 120 PHOTOGRAPHIC/VIDEO/SOUND/TV EQUIPMENT 10 YRS F164000000 180 PHOTOGRAPHIC/VIDEO/SOUND/TV EQUIPMENT 15 YRS F165000000 240 PHOTOGRAPHIC/VIDEO/SOUND/TV EQUIPMENT 20 YRS F166000000 108 PHOTOGRAPHIC/VIDEO/SOUND/TV EQUIPMENT 9 YRS F180000000 60 ENGINEERING EQUIPMENT 5 YRS F181000000 96 ENGINEERING EQUIPMENT 8 YRS F182000000 120 ENGINEERING EQUIPMENT 10 YRS F183000000 180 ENGINEERING EQUIPMENT 15 YRS F190000000 36 AGRICULTURAL EQUIPMENT 3 YRS F191000000 60 AGRICULTURAL EQUIPMENT 5 YRS F192000000 120 AGRICULTURAL EQUIPMENT 10 YRS F193000000 180 AGRICULTURAL EQUIPMENT 15 YRS F200000000 36 LABORATORY EQUIPMENT 3 YRS F201000000 60 LABORATORY EQUIPMENT 5 YRS F202000000 120 LABORATORY EQUIPMENT 10 YRS F203000000 180 LABORATORY EQUIPMENT 15 YRS F204000000 84 LABORATORY EQUIPMENT 7 YRS F205000000 144 LABORATORY EQUIPMENT 12 YRS F206000000 240 LABORATORY EQUIPMENT 20 YRS



F207000000 108 LABORATORY EQUIPMENT 9 YRS F210000000 72 INSTRUCTIONAL/TEST EQUIPMENT 6 YRS F211000000 120 INSTRUCTIONAL/TEST EQUIPMENT 10 YRS F212000000 180 INSTUUCTIONAL/TEST EQUIPMENT 15 YRS F220000000 60 RECREATION/ATHLETIC/FITNESS EQUIPMENT 5 YRS F221000000 120 RECREATION/ATHLETIC/FITNESS EQUIPMENT 10 YRS F222000000 180 RECREATION/ATHLETIC/FITNESS EQUIPMENT 15 YRS F223000000 240 RECREATION/ATHLETIC/FITNESS EQUIPMENT 20 YRS F230000000 60 MUSIC INSTRUMENT 5 YRS F231000000 84 MUSIC INSTRUMENT 7 YRS F232000000 120 MUSIC INSTRUMENT 10 YRS F233000000 180 MUSIC INSTRUMENT 15 YRS F240000000 60 RADIATION CONTROL EQUIPMENT 5 YRS Code (Months) Long Title Useful Life F241000000 120 RADIATION CONTROL EQUIPMENT 10 YRS F242000000 180 RADIATION CONTROL EQUIPMENT 15 YRS F250000000 36 SCIENTIFIC/TECHNICAL/SURVEILLANCE EQUIPMENT 3 YRS F251000000 60 SCIENTIFIC/TECHNICAL/SURVEILLANCE EQUIPMENT 5 YRS F252000000 120 SCIENTIFIC/TECHNICAL/SURVEILLANCE EQUIPMENT 10 YRS F253000000 180 SCIENTIFIC/TECHNICAL/SURVEILLANCE EQUIPMENT 15 YRS F254000000 240 SCIENTIFIC/TECHNICAL/SURVEILLANCE EQUIPMENT 20 YRS F260000000 60 PORTABLE AIR CONDITIONER/MICRO ENGINE 5 YRS F261000000 240 PORTABLE AIR CONDITIONER/MICRO ENGINE 20 YRS F270000000 60 PLUMBING/SEWAGE TREATMENT EQUIPMENT 5 YRS F271000000 120 PLUMBING/SEWAGE TREATMENT EQUIPMENT 10 YRS F272000000 180 PLUMBING/SEWAGE TREATMENT EQUIPMENT 15 YRS F280000000 36 MEDICAL/DENTAL EQUIPMENT 3 YRS F281000000 60 MEDICAL/DENTAL EQUIPMENT 5 YRS F282000000 84 MEDICAL/DENTAL EQUIPMENT 7 YRS F283000000 96 MEDICAL/DENTAL EQUIPMENT 8 YRS F284000000 120 MEDICAL/DENTAL EQUIPMENT 10 YRS F285000000 144 MEDICAL/DENTAL EQUIPMENT 12 YRS F286000000 180 MEDICAL/DENTAL EQUIPMENT 15 YRS F287000000 240 MEDICAL/DENTAL EQUIPMENT 20 YRS



F300000000 36 FOOD SERVICE EQUIPMENT 3 YRS F301000000 60 FOOD SERVICE EQUIPMENT 5 YRS F302000000 120 FOOD SERVICE EQUIPMENT 10 YRS F303000000 180 FOOD SERVICE EQUIPMENT 15 YRS F304000000 240 FOOD SERVICE EQUIPMENT 20 YRS F305000000 300 FOOD SERVICE EQUIPMENT 25 YRS F310000000 36 HOUSEHOLD EQUIPMENT 3 YRS F311000000 60 HOUSEHOLD EQUIPMENT 5 YRS F312000000 96 HOUSEHOLD EQUIPMENT 8 YRS F313000000 120 HOUSEHOLD EQUIPMENT 10 YRS F314000000 180 HOUSEHOLD EQUIPMENT 15 YRS F320000000 240 DRAPES 20 YRS F330000000 60 MAINTENANCE/REPAIR EQUIPMENT 5 YRS F331000000 96 MAINTENANCE/REPAIR EQUIPMENT 8 YRS Code (Months) Long Title Useful Life F332000000 120 MAINTENANCE/REPAIR EQUIPMENT 10 YRS F333000000 180 MAINTENANCE/REPAIR EQUIPMENT 15 YRS F334000000 240 MAINTENANCE/REPAIR EQUIPMENT 20 YRS F335000000 300 MAINTENANCE/REPAIR EQUIPMENT 25 YRS F336000000 144 MAINTENANCE/REPAIR EQUIPMENT 12 YRS F340000000 60 WEAPON/BODY ARMOR 5 YRS F341000000 120 WEAPON/BODY ARMOR 10 YRS F342000000 180 WEAPON/BODY ARMOR 15 YRS F343000000 240 WEAPON/BODY ARMOR 20 YRS F350000000 36 LOTTERY DRAWING MACHINE 3 YRS F360000000 60 CANOPY TENT 5 YRS F370000000 36 PRINTING EQUIPMENT 3 YRS F371000000 60 PRINTING EQUIPMENT 5 YRS F372000000 120 PRINTING EQUIPMENT 10 YRS F373000000 180 PRINTING EQUIPMENT 15 YRS F374000000 240 PRINTING EQUIPMENT 20 YRS F380000000 60 PETROLEUM CLEANUP EQUIPMENT 5 YRS F390000000 36 NON-LIBRARY REFERENCE MATERIAL 3 YRS F391000000 48 NON-LIBRARY REFERENCE MATERIAL 4 YRS F392000000 60 NON-LIBRARY REFERENCE MATERIAL 5 YRS F400000000 1 ASSET HELD FOR COUNTY HEALTH DEPARTMENT (DOH ONLY)



F410000000 120 MATERIALS HANDLING/WAREHOUSE EQUIPMENT 10 YRS F411000000 180 MATERIALS HANDLING/WAREHOUSE EQUIPMENT 15 YRS F412000000 60 MATERIALS HANDLING/WAREHOUSE EQUIPMENT 5 YRS F420000000 60 SHIPPING AND DISTRIBUTION EQUIPMENT 5 YRS F421000000 120 SHIPPING AND DISTRIBUTION EQUIPMENT 10 YRS F422000000 180 SHIPPING AND DISTRIBUTION EQUIPMENT 15 YRS F423000000 240 SHIPPING AND DISTRIBUTION EQUIPMENT 20 YRS F430000000 180 TV/RADIO STATION EQUIPMENT 15 YRS F431000000 240 TV/RADIO STATION EQUIPMENT 20 YRS I001000000 180 ROAD/STREET/SIDEWALK 15 YRS I002000000 240 ROAD/STREET/SIDEWALK 20 YRS I003000000 300 ROAD/STREET/SIDEWALK 25 YRS I004000000 360 ROAD/STREET/SIDEWALK 30 YRS I005000000 420 ROAD/STREET/SIDEWALK 35 YRS I010000000 240 COVERED WALKWAY 20 YRSA Code (Months) Long Title Useful Life I020000000 240 BRIDGE 20 YRS I030000000 240 RAILROAD 30 YRS I040000000 360 TUNNEL 30 YRS I050000000 240 CANAL 20 YRS I060000000 240 WATERWAY 20 YRS I070000000 240 WHARF/DOCK/SEAWALL 20 YRS I080000000 600 DAM 50 YRS I090000000 240 DRAINAGE FACILITY/SANITARY/STORM SEWER 20 YRS I100000000 240 IRRIGATION SYSTEM 20 YRS I110000000 240 WATER LINES 20 YRS I120000000 240 FIBER OPTIC 20 YRS I130000000 240 TELEPHONE DISTRIBUTION SYSTEM 20 YRS I140000000 300 GATE/SECURITY SYSTEM 25 YRS I150000000 180 LIGHT/TRAFFIC LIGHT SYSTEM 15 YRS I151000000 240 LIGHT/TRAFFIC LIGHT SYSTEM 20 YRS I160000000 600 ATHLETIC COURT/FIELD 50 YRS I170000000 600 OUTDOOR RECREATION AREA/PLAYGROUND 50 YRS I180000000 60 PICNIC TABLE 5 YRS I181000000 120 PICNIC TABLE 10 YRS



I182000000 180 PICNIC TABLE 15 YRS I190000000 300 MONUMENT 25 YRS I191000000 600 MONUMENT 50 YRS I200000000 300 FLAG POLE 25 YRS I210000000 240 PARKING LOT/GARAGE 20 YRS I211000000 600 PARKING LOT/GARAGE 50 YRS I220000000 600 PLAZA 50 YRS I230000000 600 AIRPORT RUNWAY/STRIP/TAXIARY/APRON 50 YRS I240000000 600 FARM WELL 50 YRS I250000000 600 BRICK WALL 50 YRS I260000000 300 WATER TOWER 25 YRS I270000000 300 COMMUNICATIONS TOWER 25 YRS I280000000 120 SIGNAGE 10 YRS I290000000 36 FENCING 3 YRS I291000000 60 FENCING 5 YRS I292000000 120 FENCING 10 YRS I293000000 240 FENCING 20 YRS I294000000 180 FENCING 15 YRS I300000000 36 LANDSCAPING 3 YRS I301000000 60 LANDSCAPING 5 YRS Code (Months) Long Title Useful Life I302000000 120 LANDSCAPING 10 YRS I310000000 180 POOL 15 YRS I311000000 240 POOL 20 YRS I312000000 300 POOL 25 YRS I313000000 360 POOL 30 YRS I314000000 420 POOL 35 YRS I315000000 480 POOL 40 YRS I320000000 300 FUEL FACILITY 25 YRS I330000000 300 WASH RACK 25 YRS I340000000 360 ELECTRIC DISTRIBUTION SYSTEM 30 YRS I350000000 240 BUS PASSENGER SHELTER 20 YRS I360000000 600 PARK DEVELOPMENT 50 YRS L001000000 60 LIBRARY RESOURCES 5 YRS L002000000 120 LIBRARY RESOURCES 10 YRS L003000000 180 LIBRARY RESOURCES 15 YRS L004000000 240 LIBRARY RESOURCES 20 YRS L005000000 300 LIBRARY RESOURCES 25 YRS L006000000 360 LIBRARY RESOURCES 30 YRS



L007000000 420 LIBRARY RESOURCES 35 YRS L008000000 480 LIBRARY RESOURCES 40 YRS L009000000 540 LIBRARY RESOURCES 45 YRS L010000000 600 LIBRARY RESOURCES 50 YRS O001000000 36 PROMOTIONAL ITEM/PRIZE 3 YRS O010000000 60 LIVESTOCK 5 YRS O011000000 120 LIVESTOCK 10 YRS O012000000 180 LIVESTOCK 15 YRS O013000000 240 LIVESTOCK 20 YRS O020000000 240 TRAIN 20 YRS O030000000 240 AIRCRAFT 20 YRS O040000000 240 SHIP/VESSEL 20 YRS O050000000 60 DRUG INTERDICTION DOG 5 YRS O060000000 36 COMPUTER SOFTWARE 3 YRS O061000000 60 COMPUTER SOFTWARE 5 YRS O062000000 120 COMPUTER SOFTWARE 10 YRS R001000000 24 LEASEHOLD IMPROVEMENT 2 YRS R002000000 36 LEASEHOLD IMPROVEMENT 3 YRS R003000000 48 LEASEHOLD IMPROVEMENT 4 YRS Code (Months) Long Title Useful Life R004000000 60 LEASEHOLD IMPROVEMENT 5 YRS R005000000 72 LEASEHOLD IMPROVEMENT 6 YRS R006000000 84 LEASEHOLD IMPROVEMENT 7 YRS R007000000 96 LEASEHOLD IMPROVEMENT 8 YRS R008000000 108 LEASEHOLD IMPROVEMENT 9 YRS R009000000 120 LEASEHOLD IMPROVEMENT 10 YRS R010000000 132 LEASEHOLD IMPROVEMENT 11 YRS R011000000 144 LEASEHOLD IMPROVEMENT 12 YRS R012000000 156 LEASEHOLD IMPROVEMENT 13 YRS R013000000 168 LEASEHOLD IMPROVEMENT 14 YRS R014000000 180 LEASEHOLD IMPROVEMENT 15 YRS X001000000 LAND AND INEXHAUSTIBLE LAND IMPROVEMENTS X002000000 NON-DEPRECIABLE INFRASTRUCTURE (DOT ONLY) X003000000 NON-DEPRECIABLE WORKS OF ART X004000000 CONSTRUCTION WORK IN PROGRESS



Quick Reference Table The State Standard Class Code, General Ledger Code, and Record Type correlation can be found easily in this crosswalk. STATE STANDARD CLASS CODE

GENERAL LEDGER CODE

DESCRIPTION RECORD TYPE

A*** 264** WORKS OF ART (DEPRECIABLE) 6 B*** 272** BUILDINGS AND BUILDING

IMPROVEMENTS 2

C*** 284** PROPERTY UNDER CAPITAL LEASE 6 F*** 276** FURNITURE AND EQUIPMENT 3 I*** 274** INFRASTRUCTURE AND

INFRASTRUCTURE IMPROVEMENTS 4 (DEFAULT)

L*** 282** LIBRARY RESOURCES 6 O*** 288** OTHER FIXED ASSETS 6 (DEFAULT) R*** 267** LEASEHOLD IMPROVEMENTS 6 X001 271** LAND AND LAND IMPROVEMENTS 1 X002 263** INFRASTRUCTURE (DOT) 4 X003 266** WORKS OF ART (NON-DEPRECIABLE) 6 X004 278** CONSTRUCTION WORK IN PROGRESS 5



CHAPTER 4 FIXED ASSETS – ACCOUNTING FUNCTION (FA) Property Accounting Mini Menu The Property Accounting Mini Menu is displayed when the code “FA” is entered in the TYPE field on any FLAIR screen. The FA function is used by the property accountant to record accounting information concerning property items. In order to access this function, the accountant must be given access to the FA function within his/her Access Control records. The five capabilities within this function are:

1 - Property General Accounting (16) 2 - Single Item Depreciation (DA) 3 - Mass Transfer Request (MT) 4 - Depreciation Request (DR) 5 - Property Disposition/Restoration or Single Item Transfer

(PM) FA Property Accounting Mini Menu screen 01

02 FAMU 10/01/2003 08 15 4603 PROPERTY ACCOUNTING MINI MENU

04 05 REC TYPE REQ DATA SEL OPTIONS 06 16 PROPERTY GENERAL ACCOUNTING S,I 07 DA SINGLE ITEM DEPRECIATION ITEM S 08 MT MASS TRANSFER REQUEST A,I 09 DR DEPRECIATION REQUEST A,I 10 PM PROPERTY DISPOSITION/RESTORATION ITEM D,T 11 OR SINGLE ITEM TRANSFER 12 SEL 13 S REC TYPE 16 SINGLE INPUT / REC TYPE DA SINGLE ITEM DEPRECIATION 14 I REC TYPE 16 SINGLE INQUIRY / REC TYPE MT OR DR INQUIRY-UPDATE 15 D DISPOSITION/RESTORATION 16 T SINGLE ITEM TRANSFER 17 A REC TYPE MT OR DR ADD 18 19 NOTE: TR16 SINGLE UPDATE W/EXPANDED DATA DISPLAY ACCESSIBLE FROM I SEL OPTION20 21 REC TYPE SEL: ITEM: 22 TYPE SEL 23 Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12-24 CONT MAIN RFRSH



1. In the REC TYPE field, enter the code for the desired capability. The codes are:

16 - Property General Accounting DA - Single Item Depreciation MT - Mass Transfer Request DR - Depreciation Request PM - Property Disposition/Restoration or Single Item Transfer

2. In the SEL field, enter the desired screen selection option code. The

selection code available depends on the capability selected on the REC TYPE field.

If REC TYPE is “16”, the SEL options available are:

S - single input I - single inquiry

If REC TYPE is “DA”, the SEL option available is:

S - single item depreciation

If REC TYPE is “MT”, the SEL options available are:

A - mass property transfer add I - inquiry-update

If REC TYPE is “DR”, the SEL options available are:

A - depreciation request add I - inquiry-update

If REC TYPE is “PM”, the SEL options available are:

D - disposition/restoration T - single item transfer



3. In the ITEM field, enter the property item number. This is an eight-character field the first two characters are alphanumeric and the last six characters are numeric. ITEM is required when REC TYPE is “DA” or “PM”.

4. The appropriate codes may be entered in the TYPE and SEL fields to

transfer to a different screen. Any valid TYPE and SEL may be entered. The valid program functions for this screen are:

PF4 - return to the main accounting menu screen PF5 - refresh the screen.

Property General Accounting (16) TR16, Property General Accounting, is provided to record property accounting transactions that cannot be recorded through any other Transaction Type. TR16 is used to record the following:

1. Beginning property balances 2. Donated Property 3. Adjustments for property items previously entered that do

not require a disbursement 4. Additions to property items previously entered that do not

require a disbursement TR16 is included within the Fixed Asset - Accounting Function. Access to the FA function is determined by the operator’s Access Control set-up. The operator must be given update (U) capability within the FA function to enter a TR16. TR16 updates the Property Master in the same way that a disbursement transaction does. The transaction type tells the system that a property transaction is being entered. Unlike TR10, when making an entry using TR16, the input operator enters both the (input) GL and the (offsetting) OFFSET GL on the same



input screen, processing both the debit and the credit sides of the accounting entry. The GL must be a 26***, 27***, or 28*** code for all fund types (Governmental, Proprietary, or Fiduciary). TR16 does not go through Voucher Processing so a voucher schedule cannot be produced through this transaction.

Some examples of the accounting entries involved with a TR16 are shown below. Entering Beginning Balances The following General Ledger codes should be used to enter beginning property balances onto the Property Master file. Governmental Funds (GF = 10,20,30,40) TR16 will be used to enter fixed assets into the General Fixed Asset Account (GF = 80) by making the following entry for each property item. GL Description DR CR I/A 2****(GL) Property, Plant, and Equipment X I 7****(Offset GL) Expenditures or X I 6****(Offset GL) Property Transfer, Revenue from Fines or Settlements, Donated Property X I Proprietary, Fiduciary, Permanent Funds (GF = 50, 60, 71, 72, 73, 74, 76) TR16 will be used to enter fixed assets into a Proprietary, Fiduciary or Permanent Fund by making the following entry for each property item. GL Description DR CR I/A 2****(GL) Property, Plant, and Equipment X I 2****(Offset GL) Property, Plant, and Equipment X I Note: The same General Ledger code is used for both the GL and the Offset GL. This will place the property item on the Property Master file (after overnight processing), but will not affect any other General Ledger accounts. Special note: If the asset is owned by a proprietary fund and must



also be added to the general ledger (since the above entry will only add the asset to the property master file), a “correcting” entry must also be entered to add the asset to the general ledger. The user will enter a TR58 to back-out the entry from the “incorrect” general ledger (including the BPIN), and re-enter the item with a TR58 (and the BPIN) making certain to use the asset GL Code (2****) as the input GL on the re-entry. This will cause the automated entry shown in Chapter 2, page 23 to occur, therefore adding the item to the general ledger. Refer to the FLAIR procedures manual for more information about TR58. Entering Donated Property When entering donated property the following entries should be made using a TR16. Governmental Funds (GF = 10, 20, 30, 40 Current Use Fund) (GF = 80 Ownership Fund into which this item is recorded) GL Description DR CR I/A 2****(GL) Property, Plant, and Equipment X I 62100(Offset GL) Capital Grants and Donations X I Other, more specific examples of accounting entries to be entered (using a TR16) for donated property follow.

Equipment was received as a donation: GL Description DR CR I/A 27600(GL) Furniture and Equipment X I 62100(Offset GL) Capital Grants and Donations X I A vehicle seized during a drug arrest was confiscated by the state:



GL Description DR CR I/A 27600(GL) Furniture and Equipment X I 61600(Offset GL) Fines, Forfeits, Judgments, and Settlements X I Vehicles and equipment seized by the federal government are given to the state: GL Description DR CR I/A 27600(GL) Furniture and Equipment X I 62100(Offset GL) Capital Grants and Donations X I Proprietary, Fiduciary, Permanent Funds (GF = 50, 60, 71, 72, 73, 74, 76) GL Description DR CR I/A 2****(GL) Property, Plant, and Equipment X I 68700(Offset GL) Capital Grants and Donations X I Amounts indicated on items entered as donations will be included in the Asset Acquisition Cost (ACQ.COST) and the Purchasing Fund Donated Value (DONATED VALUE) fields on the Property Master File.



Transaction 16 Screens Property General Accounting - Add If a TYPE of “16” and a SEL code of “S” are entered on any FLAIR screen, the Transaction 16 Single Input request screen will display. (See below.) This screen is used to record one entry at a time with or without the Expansion File data displayed. When using TR16, accessing an Expansion File is optional. Procedures for the use of this screen are described below. TR16 Single Input Request screen 01

02 16S1 10/01/2003 08 16 5103 TR 16 - PROPERTY GENERAL ACCOUNTING - SINGLE INPUT - REQUEST

04 05 06 07 08 L1 L2 L3 L4 L5 EO VR OBJECT PPI 09 85 10 11 12 NOTE: 13 EO (EXPANSION OPTION) WILL NOT DEFAULT TO 00 (STANDARD) ON THIS SCREEN 14 15 16 17 18 19 20 21 22 TYPE SEL 23 Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12-24 CONT MINI MAIN RFRSH

On line 9 of the Single Input Request screen the operator should enter the appropriate data under the following field titles. If Organization (L1 L2 L3 L4 L5), EO, VR, and/or OBJECT are entered, the transaction will be expanded via the Expansion Files. If the Organization only is entered, the transaction will not be expanded through the Expansion Files and necessary data must be entered by the operator on the subsequent screen.



L1 L2 L3 L4 L5 Organization; required field. EO Expansion Option; optional field – edited

against security access if entered; if not entered then L1-L5 is edited against Title File.

VR Expansion Option Version; optional field. OBJECT Object Code; optional field – edited against

the Title File. PPI Prior Period Indicator; optional field; defaults

to current fiscal year. After entering the desired data codes, the operator will press the ENTER key. Depending on whether an Expansion Option record was entered or not, either the Expanded Single Input screen (below) or the Unexpanded Single Input screen (next page) will display. Procedures for the use of these screens begin on the next page. TR16 Expanded Single Input screen 01

02 16S3 TR 16 - PROPERTY GENERAL ACCOUNTING - SINGLE INPUT 10/01/2003 08:17:08 03 04 DOC-NO LINE L1 L2 L3 L4 L5 EO VR OBJECT SEC-DOC-NO TRN-DT PPI 05 G 85 10 02 02 213 00 02 512000 06 07 ....AMOUNT.... OFFSET GL OFFSET EGL VENDOR-ID SUB-VENDOR-ID 08 09 10 BPIN COUNT INVOICE DESCRIPTION OTHER-DOC B PID SC 11 12 13 CAT YR GL EGL EOB ECAT STATE-PROGRAM EP PROJECT ID 14 060000 00 27600 1112110000 000000 15 16 GRANT GY CNTRT CY OCA AU EF 17 18 19 OPERATING FUND: GF 10 SF 1 FID 000001 BE 85100000 IBI 00 20 OWNERSHIP FUND: GF 80 SF 9 FID 000001 21 22 NEXT: L1-L5 85 10 02 02 213 EO 00 VR OBJECT 512000 PPI TYPE SEL 23 Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12-- 24 CONT MINI MAIN RFRSH CAN



TR16 Unexpanded Single Input screen 01

02 16S2 10/01/2003 08 17 2303 TR 16 - PROPERTY GENERAL ACCOUNTING - SINGLE INPUT

04 05 DOC-NO LINE L1 L2 L3 L4 L5 OBJECT SEC-DOC-NO TRN-DT PPI 06 G 85 10 02 02 213 07 08 ....AMOUNT... OFFSET GL OFFSET EGL VENDOR-ID SUB-VENDOR-ID 09 10 11 BPIN COUNT INVOICE DESCRIPTION OTHER-DOC B PID SC 12 13 14 CAT YR GL EGL EOB ECAT STATE-PROGRAM EP PROJECT ID 15 16 17 GRANT GY CNTRT CY OCA AU OFS GF SF FID BE IBI EF18 19 20 21 22 NEXT: L1 L5 85 10 02 02 213 EO VR OBJECT PPI TYPE SEL23 Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12-24 CONT MINI MAIN RFRSH CAN

1. On line 5 of the Expanded screen and on line 6 of the Unexpanded

screen, the operator will find the following fields displayed ready for input.

DOC-NO Document Number; required field. LINE Document Line Number; optional field. SEC-DOC-NO Secondary Document Number; optional field. TRN-DT Transaction Date; defaults to the current date

if left blank.

Also on those same lines, L1 L2 L3 L4 L5, EO, VR, OBJECT, and PPI are displayed from the previous screen and are protected on the Expanded screen. Only the fields of L1 L2 L3 L4 L5 are protected on the Unexpanded screen.


screen, the operator will find the following fields displayed ready for input.



AMOUNT Transaction amount; required field; enter a positive amount for a debit and a negative amount for a credit.

OFFSET GL Offsetting General Ledger Code; required

field. **Refer to the table on page 15 for limitations and edits related to entering an Offset GL.

OFFSET EGL Offsetting External General Ledger Code;

optional field. VENDOR-ID Vendor Identification Number; optional field. SUB-VENDOR ID Sub-Vendor Identification Number; optional

field. 3. On line 11 of the Expanded screen and on line 12 of the Unexpanded

Screen, the operator will find the following fields displayed ready for input.

BPIN Beginning Property Item Number; optional

field; first two characters alphanumeric, the last six numeric or equal to “ZZZZZZ”.

COUNT Count; optional field, but is not allowed

without the BPIN. INVOICE Invoice number; optional field. DESCRIPTION Optional field. OTHER-DOC Other Document Number; optional field. B Batch Character; optional field. PID Product Identifier; optional field. SC Status Code; required field. Valid input is:

A - Adjustment to Additions (default, if SC left blank)



B - Adjustment to Beginning Balances D - Adjustment to Deletions


screen, the operator will find the following fields displayed ready for input. CAT, GL, EGL, EOB, and ECAT may be retrieved from the Expansion Set record if the Set File is accessed. These fields may be overridden (changed) or added by the operator on this screen.

CAT Appropriation Category/Revenue Source;

required field – edited against Title File, if left blank it defaults to “000000;” also edited to OBJ such that:

-if OBJ is entered, and OBJ is less than 100000, CAT must be less than 010000, but not 000000

-if OBJ greater than 099999, then CAT must be greater than 009999

YR Appropriation Year; defaults to “00” if left

blank. GL General Ledger Code; required field; GL must

be 26***, 27***, or 28***. **Refer to the table on page 15 for limitations and edits regarding the GL Code.

EGL External General Ledger Code; optional field. EOB External Object Code; optional field. ECAT External Category; optional field.

The following fields on line 14 of the Expanded screen may be retrieved from the Expansion Option record, but may be overridden (changed) by the operator on this screen. They may be input on line 15 of the Unexpanded screen.

STATE-PROGRAM State Program number; required and edited

against Title File. EP External Program; optional field.



PROJECT ID Project Identifier; optional field. 5. On line 17 of the Expanded screen and on line 18 of the Unexpanded

screen, the following fields may be retrieved from the Expansion Option record, but may be overridden (changed) by the operator on this screen.

GRANT Grant number; optional field. GY Grant Year; optional field. CNTRT Contract number; optional field. CY Contract Year; optional field. OCA Other Cost Accumulator; optional field. AU Agency Unique; optional field.

The EF (External Fund Type) field on line 17 of the Expanded screen is protected and cannot be changed.

6. On line 19, the operator will find the following fields displayed if an

Expansion Option record was accessed. These fields are protected and cannot be changed.

Operating Fund GF GAAFR Fund Type – only 10, 20, 30, 40, 50, 60,

71, 72, 73, 74, or 76 are valid. SF State Fund Type. FID Fund Identifier. BE Budget Entity. IBI Internal Budget Indicator. 7. On line 20, the operator will find the following fields displayed if an

Expansion Option record was accessed. These fields are protected



and cannot be changed. Ownership Fund GF GAAFR Fund Type. SF State Fund Type. FID Fund Identifier.

If an Expansion Option record was not accessed, the following fields will be displayed for input on line 18.

OFS Original Fund Source; optional field. GF GAAFR Fund Type; required field.

Notes about GF: 1. If SF=9, the GF must be 80 2. If GF=10,20,30,or 40 (Governmental

Fund), a correlating Ownership Fund must be included on the correlation table set up in the Expansion Files.

3. If GF=80 (General Fixed Asset), the fund information must match the Ownership Fund on the correlation table set up in the Expansion Files.

SF State Fund Type; required field. FID Fund Identifier; required field. BE Budget Entity; required field. IBI Internal Budget Indicator; required field. EF External Fund; optional field. 8. Once the desired data codes are entered, the operator should press

the ENTER key. The transaction will be processed and the requested screen and transaction will be returned. If no request is made on line 22, the transaction will be processed and a Single Input screen will



return with the original request data from the last screen. 9. Line 22 may be used to transfer to a different screen or process a new

request. 10. Lines 23 and 24 indicate the following available Program Functions:



**Limitations, restrictions and edits related to entering Offset GL and

GL Codes on a TR16: General Ledger/Offset General Ledger Table If the ownership fund is a General Fixed Asset Account (GF = 80): GL Code Offset GL Code 284** 724** 265**,268**,273**,275**, 277**,283**,289**,or 285** 725** 26***,27***,or 28*** 711**,718**,719**,721**,722**, (but not equal to any above 723**,616**,or 621** listed GL codes) If the ownership fund is Proprietary or Fiduciary (GF = 50, 60, 71, 73, 74, or



76): GL Code Offset GL Code 265**,268**,273**,275**, 277**,283**,or 289** 53*** or 775** 284** 284** or 487** 285** 53*** or 774** 263**,266**,267**,271** 272**,274**,276**,278**, 282**,284**,or 288** Must equal the GL Code entered. 278** exceptions: When These Offset GL codes may be used: using GL 278**, if the 263**,267**,272**,274**,278** or amount is less than zero 288**

If the ownership fund is Proprietary or Fiduciary (GF = 50, 60, 71, 73, 74, or 76): GL Code Offset GL Code OLO = 550000 only 263** Otherwise: Cannot be equal to 52100 Must be greater than 15099 and less than 60000 May equal 781** or 687** If the ownership fund is a Permanent Fund (GF = 72): GL Code Offset GL Code 265**,268**,273**,275**, 277**,283**,or 289** 53***,616**,621**,or 775** 284** 284** or 487**



285** 53***,616**,or 774** 263**,264**,266**,267**, 271**,272**,274**,276**, 278**,282**,284**, or 288** Must equal GL Code Exception: If the GL Code equals 278** and the amount May also equal: is less than zero. 263**,267**,272**,274** or 288** OLO must = 550000 263** Otherwise: Must be greater than 15099 and less than 60000 Cannot be equal to 52100, 616** or 621** May equal 781** or 687**. Property General Accounting - Inquire On the same day of input, FLAIR users may inquire into transactions entered. To inquire into TR16 items entered, the operator will enter a TYPE of “16” and a SEL code of “I” on any FLAIR screen, and the Single Inquiry by Site Request screen (next page) will display. The operator will find his/her organization security clearance displayed along with the data codes available for entering search criteria. Data Codes to be entered as search criteria include L1 L2 L3 L4 L5, USER ID, Ownership Fund (GF SF FID BE IBI), DOC-NO, LINE, and GL. Only transactions within the operator’s site and meeting the search criteria entered will be displayed. If a data code is not entered, all TR16 transactions entered that day within the operator’s site will display in L2-L5 order. After completing the request screen, the operator will press the ENTER key. The first item meeting the search criteria defined will display on the Single Inquiry by Site screen (bottom of next page). The operator will find the accounting entries as they appear on the Daily Input File. This data is protected and cannot be changed.



Line 22, the NEXT line, may be used to transfer to a different screen or process a new request. Lines 23 and 24 indicate the following available Program Functions:


input was made. PF6 - returns first record meeting search criteria. PF8 - pages forward one screen.

TR16 Single Inquiry screen 1 01

02 16I1 10/01/2003 08:20:25 03 TR 16 - PROPERTY GENERAL ACCOUNTING - SINGLE INQUIRY BY SITE - REQUEST 04 05 06 07 L1 L2 L3 L4 L5 USER ID GF SF FID BE IBI DOC-NO LINE GL 08 85 G 09 10 11 12 13 14 15 16 17 18 19 20 21 22 TYPE SEL 23 Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12---24 CONT MINI MAIN RFRSH

TR16 Single Inquiry screen 2 01

02 16I2 10/01/2003 08 20 3203 TR 16 - PROPERTY GENERAL ACCOUNTING - SINGLE INQUIRY BY SITE



04 DOC-NO LINE L1 L2 L3 L4 L5 EO VR OBJECT SEC-DOC-NO TRN-DT PPI05 G 7890 85 20 04 00 000 BB 05 011000 10/01/2003 06 07 ....AMOUNT.... OFFSET GL OFFSET EGL VENDOR-ID SUB-VENDOR-ID 08 5000.00 62100 09 10 BPIN COUNT INVOICE DESCRIPTION OTHER-DOC B PID SC 11 CO123456 OSCEOLA PAINTING B 12 13 CAT YR GL EGL EOB ECAT STATE-PROGRAM EP PROJECT ID 14 060000 00 26600 1112110000 000000 15 16 GRANT GY CNTRT CY OCA AU OFS EF 17 18 OPERATING FUND: GF 10 SF 1 FID 000001 BE 85100000 IBI 00 19 OWNERSHIP FUND: GF 80 SF 9 FID 000001 20 NEXT: TYPE SEL 21 L1 L2 L3 L4 L5 USER ID GF SF FID BE IBI DOC-NO LINE GL 22 85 G 23 Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12-24 CONT MINI MAIN RFRSH TOP FWD



Property General Accounting - Update The Single Update by Site screen (bottom next page) should be used to make changes or corrections to transactions entering the system on the current day. To make corrections to entries entered on a prior day, the operator must reverse the original entry and reenter it correctly. The operator can access the Single Update by Site screen by retrieving the record to be changed, via the Single Inquiry function, and then type a “U” in the SEL field at the bottom of the screen, and press the ENTER Key. (See the update screen on the next page.) The DELETE field is available to delete an entry from the Daily Input File. To delete the entry entirely, type a “D” in the DELETE field and press the ENTER key. The entry will then be removed from the Daily Input File. The operator may change existing data on the update screen by using the “Tab” key to “tab to” the field to be changed and then type in the new data. Certain data codes may not be changed. These are:

L1 L2 L3 L4 L5 EO VR OBJECT GF, SF, FID EF OFS OWNERSHIP FUND

If any changes are to be made to GL or OFFSET GL, they must meet the same requirements prescribed for on the TR 16 input screen. (See page 15.) Any changes to GL must fall within the 26***, 27***, or 28*** codes. The following codes may not be deleted: DOC-NO CAT (unless object = 000000) AMOUNT GL OFFSET GL The Single Update by Site screen may be used to transfer to a different screen. If the TYPE and/or SEL fields are left blank, the system will return to the original mode of Inquiry used to access the Update screen.



There is no “NEXT” line on the Single Update by Site screen. If another record is to be updated, the operator must first retrieve the record via the TR 16 Inquiry function and follow the procedures outlined on the previous page. Lines 23 and 24 indicate the following available Program Functions:



TR16 Single Update screen 01

02 16U1 10/01/2003 08:20:51 03 TR 16 - PROPERTY GENERAL ACCOUNTING - SINGLE UPDATE BY SITE 04 DELETE: 05 06 DOC-NO LINE L1 L2 L3 L4 L5 EO VR OBJECT SEC-DOC-NO TRN-DT PPI 07 G 100 85 10 02 02 213 00 02 512000 10012003 08 09 ....AMOUNT.... OFFSET GL OFFSET EGL VENDOR-ID SUB-VENDOR-ID 10 1400.00 72100 VF592857362001 11 12 BPIN COUNT INVOICE DESCRIPTION OTHER-DOC B PID SC 13 BB193846 DELL PC TOWER B 14 15 CAT YR GL EGL EOB ECAT STATE-PROGRAM EP PROJECT ID 16 060000 00 27600 1112110000 000000 17 18 GRANT GY CNTRT CY OCA AU OFS EF 19 20 OPERATING FUND: GF 10 SF 1 FID 000001 BE 85100000 IBI 00 21 OWNERSHIP FUND: GF 80 SF 9 FID 111111 22 TYPE SEL 23 Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12---24 CONT MINI MAIN RFRSH CAN



Single Item Depreciation (DA) For property record types that require the recording of depreciation expenses, it is sometimes necessary to calculate the (up-to-date) depreciation of those assets if:

1. the asset is to be moved to another fund 2. the asset is to be sold, traded, junked, cannibalized or deleted (the

depreciation must be calculated before the asset is removed from the Master File)

3. any change in the status of the asset requiring depreciation

Factors to be considered in computing the periodic depreciation of a fixed asset are its initial cost, its recoverable cost at the time it is retired from service (salvage value), and the length of life of the asset (ELU). When the class code is entered on the record of a given property item, the Estimated Life Units (ELU) for that item is automatically indicated on the property record based on the class code added. Please refer to the class code list in chapter 3 for samples of useful life units of fixed assets within the different class codes.

Property items set up for straight-line depreciation will be required to

have the depreciation current on a given item before that item may be disposed of. That is, before the status code on property item is changed from blank (active) to one of the disposition status codes (and the depreciation is not current), an error message will prevent that item from being disposed of until the depreciation has been made current.

The Single Item Depreciation (DA) function allows the agency

property custodian to record depreciation for one item and at the same time, if necessary, to change the salvage value or the property’s received date.

Beginning on the next page, the Single Item Depreciation (DA) function screens are described.



If depreciation needs to be calculated on-line in order to bring a single property item’s depreciation up to date, then, the DA function will be used to request such calculations. On the Property Accounting Mini Menu screen (FA), the operator will input a REC TYPE of “DA”, a SEL of “S”, and the appropriate item number (ITEM NUM). When the ENTER key is pressed, the Property Single Item Depreciation screen (below) will display. DA Single Item Depreciation screen 01

02 DAS1 10/01/2003 08 21 4503 PROPERTY SINGLE ITEM DEPRECIATION

04 05 06 L1 L2 L3 L4 L5 ITEM NUM ACQ-DT PROPERTY-DOC REC-DT 07 85 20 04 00 000 BL 000015 09/30/2001 09302001 08 09 10 ELU RLU C-USAGE COST FOR DPR. M-PCT M-AMOUNT 11 372 339 2499.99 833.33 12 13 14 ACQ. COST EST. SALVAGE ACCUM-DPR-AMT ACD-DT YTD-DPR-AMT 15 525000.00 225000.00 13333.28 05/31/2003 6666.64 16 17 18 STOP-DT PERIOD END-DT AMT TO BE DEP ADJ-DT PPI 19 20 21 22 NEXT ITEM NO. TYPE SEL 23 Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12-24 CONT MINI MAIN RFRSH CAN

The following fields are displayed protected and cannot be changed:

L1 L2 L3 L4 L5 ITEM NUM ACQ-DT ELU RLU C-USAGE COST FOR DPR. M-PCT M-AMOUNT ACQ. COST ACCUM-DPR-AMT ACD-DT YTD-DPR-AMT STOP-DT AMT TO BE DEP ADJ-DT



The following fields are displayed and are to be used to record any

necessary adjustments for the item:

REC-DT EST. SALVAGE PERIOD END-DT PPI

The results of this request will be an on-line update of depreciation for the specific property item indicated. This will be necessary when a property item is being transferred or disposed of and depreciation must be current. PROPERTY-DOC Property Document Number; required. REC-DT Received Date; required. It cannot be greater

than or equal to the period ending date. ELU Expected Life Units; required. Automated

based on the class code entered. Cannot be changed.

EST. SALVAGE Estimated Salvage Value; optional. If input,

cannot be less than zero or greater than the acquisition cost.

PERIOD END-DT Period End Date; required. This is the date

through which depreciation will be calculated. PPI Prior Period Indicator is optional. After the depreciation request has been completed and when the ENTER key is pressed, there will be an immediate update to the Master File and an immediate update to the Property History file creating a RTYPE=0 (non-accounting data). Only after nightly processing will the accounting entries be created in the appropriate funds. This will be a RTYPE=1 on the Property History file.



Line 22 is the NEXT line where the operator can request another property item for depreciation by filling in the ITEM NUM field. The operator may also transfer to a different screen by using the TYPE and SEL fields. Lines 23 and 24 indicate the following available Program Functions:



Once Single Item Depreciation has been requested (after nightly processing) the following accounting entries will be posted to the agency’s records as a TR03. Governmental and Permanent Funds (GF = 80, 72) GL Description DR CR I/A 2**** Accumulated Depreciation X A 72500 General Fixed Asset Depreciation Expense X A Proprietary and Fiduciary Funds (GF = 50, 60, 71, 73, 74, 76) GL Description DR CR I/A 2**** Accumulated Depreciation X A 775** Operating Expense, Depreciation X A



Mass Transfer Request (MT) The Mass Transfer request function is used when an agency wants to record the transference of all property items within defined parameters. For example, if an agency wanted to move all property items within a particular organization (L1-L5) to a new organization. This screen would process that transfer. Or, if the agency wanted to move all items in one location to another location, the Mass Transfer screen would accomplish that transfer. The Mass Transfer screen that follows indicates the various mass transfer requests that are available. Mass Property Transfers - Add If a REC TYPE of “MT” and a SEL of “A” are entered on the Property Accounting Mini Menu screen, the screen shown below will display. Procedures for use of this screen are given on the next two pages. MT Mass Property Transfers screen 01

02 MTA1 10/01/2003 13 25 3403 TRANSACTION 01 - MASS PROPERTY TRANSFERS

04 05 PROPERTY-DOC TRANSFER DATE PPI 06 07 EXISTING: TRANSFER TO: 08 ORG LVLS 1-5 ORG LVLS 1-5 09 AU AU 10 CONTRACT CONTRACT 11 CY CY 12 GRANT GRANT 13 GY GY 14 PROJECT ID PROJECT ID 15 LOCATION LOCATION 16 CID CID 17 ST PROGRAM ST PROGRAM 18 19 ....CURRENT USE FUND..... ....CURRENT USE FUND.... 20 GF SF FID BE IBI GF SF FID BE IBI 21 22 TYPE SEL 23 Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12-24 CONT MINI MAIN RFRSH CAN



For each Mass Transfer request, a PROPERTY-DOC (Property Document Number), and TRANSFER DATE are required. If left blank, the Transfer Date will default to the current date. PPI (Prior Period Indicator) is optional on input. All data elements can be changed when requesting a new Mass Transfer transaction. Those data elements include the Organization (ORG LVLS 2-5), Agency Unique (AU), CONTRACT, Contract Year (CY), GRANT, Grant Year (GY), Project ID, LOCATION, Custodian (CID), and CURRENT USE FUND codes. There are two levels of Mass Transfer. One is the Security Organization code transfer that is the highest level and most powerful transfer request. L1-L5 are not input on this type request, but any or all of the other elements may be input. Of the other elements that may be input, Contract Year is not allowed without a Contract. Additionally, Grant Year is not allowed without a Grant. This request is all encompassing, updating all the records within the Security ORG that match the data code(s) input for transfer. “Within the Security ORG” refers to the ORG code as it exists on the operator’s password (access control) plus any ORG code falling below the Security ORG. NOTE: Because this request may involve extensive processing, only one such request may be input per Security ORG CID per night. The second type of Mass Transfer is by requested Organizational code. ORG code levels 1-5 are required on such a request. To request Mass Transfer between ORG codes, the user must put in the old ORG code and the ORG code to which the records are to be transferred. Only the records matching the existing Org. code will change. For example, if a Grant code changes within a certain Org. code, the ORG code, as well as the Grant number, are required on the Mass Transfer request. Only that ORG code’s Grant number will change. If a Mass Transfer is requested and all nine of the transfer elements are input, then only property records with data matching all nine of these fields will change. When Contract Year is input a Contract must be present, and when Grant Year is input a Grant must be present. There are no restrictions on requests per night for this type of Mass Transfer. However, there is a restriction concerning the number of history records produced using the Mass Transfer function. A maximum of 100,000 transaction history records per database per night will be allowed. Any



requests remaining as well as the unfinished request that produced the 100,000th history record will remain on the Mass Transfer Request File until all are processed. Requests on this file will be processed in chronological order based on the input data. There will be historical records generated on the Property History File and the Transaction History File resulting from Mass Transfers. These historical records will carry a TR01.

Following a Mass Transfer update, report DPRR23B is automatically produced displaying the entered requests and the number of records changed by each request. This report is available through the RDS (Report Distribution System). Users should contact their agency RDS administrator to receive access to this report through RDS. As stated, there is a limit imposed of 100,000 history records per database per night. After nightly processing, report DPRR23A is available through the Report Request (RP) function (RUN BATCH PROP ERROR REPORT). This report may also be accessed in the Report Distribution system—if set up by the agency RDS administrator. This report will list all of the mass transfer errors. If no errors exist, the system will return a message ‘NO ERRORS ENCOUNTERED FOR THIS REQUEST’. The Mass Transfer is a very powerful/flexible tool that allows for mass updates using a single request. Users should be careful when using the Mass Transfer request function that the requested data entered is correct, because of the numerous records that will be changed.



Mass Property Transfers - Inquiry/Update If a REC TYPE of “MT” and a SEL of “I” are entered on the Property Accounting Mini Menu screen, the screen on the next page will display. The Inquiry/Update select option allows an agency to review a Mass Transfer request entered earlier that day. All of the fields may be changed as necessary. If deletion of the entire request is desired, the operator will type a “D” in the Delete field, and press the ENTER key. MT Mass Transfer Request Inquiry/Update screen 01

02 MTI1 10/01/2003

13 31 2503 MASS TRANSFER REQUEST INQUIRY/UPDATE 04 REQUEST ORG 85 ** ** ** *** 05 DELETE: 06 PROPERTY-DOC 10012003 TRANSFER DATE 10012003 PPI 07 08 EXISTING: TRANSFER TO: 09 ORG LVLS 1-5 ORG LVLS 1-5 10 AU AU 11 CONTRACT AAAAA CONTRACT BBBBB 12 CY CY 13 GRANT GRANT 14 GY GY 15 PROJECT ID PROJECT ID 16 LOCATION LOCATION 17 CID CID 18 STATE PROGRAM STATE PROGRAM 19 ....CURRENT USE FUND...... ....CURRENT USE FUND...... 20 GF SF FID BE IBI GF SF FID BE IBI 21 22 TYPE SEL 23 Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12-24 CONT MINI MAIN RFRSH TOP FWD CAN



Depreciation Request (DR) This Record Type is used to request an automated depreciation routine for all agency property records that have been “set up” for depreciation. Before initiating this request, it is advisable to run a simulated depreciation which allows the agency to review how the actual depreciation will affect the General Ledger. [See Chapter 5, Fixed Asset Custodial Function (FC) for how to initiate a simulated depreciation request.]

Depreciation is calculated using the straight-line method. The depreciation calculation is based on whole months only, and will not calculate fractional monthly depreciation. If an agency desires, depreciation can be calculated monthly, quarterly, yearly, or for any time interval as long as it involves whole months.

Each property record must meet certain data requirements for depreciation to be calculated. They are: 1) Monthly depreciation computed field (MDC) must contain a ‘Y’.

2) Only record types 2, 3, 4, and 6 will be considered when

calculating depreciation. 3) Depreciation method (DPM) must be present and equal ‘1’

(straight-line depreciation). 4) The property status code (SC) must be blank (active). 5) For straight-line depreciation the following additional

elements are required:

A. Receiving Date/Acquisition Date B. Acquisition Cost C. Estimated Salvage (may = blank or 0.00) D. Expected Life Units (ELU) E. Life Units (LU = 1) (for straight line)

Note: Records selected will be those with a CID matching the CID of

the operator initiating the depreciation request.



If a property record meets the necessary data requirements then the automated depreciation routine will proceed with the following: 1) Calculates Monthly Depreciation Amount (M-AMOUNT):

M-AMOUNT = ACQ. COST – EST. SALVAGE – DEPR. LTD RLU

2) Derives Cost for Depreciation (COST FOR DPR.) in one of two ways:

a. for newly added property, where no previous depreciation calculations have been done within this subsystem COST FOR DPR. = M-AMOUNT. x (REC-DT - PERIOD END-DT)

b. for property where depreciation has previously been calculated within this subsystem COST FOR DPR. = M-AMOUNT. x [PERIOD END-DT (on the request file)- PERIOD END-DT (on the property master record)]

3) Adds COST FOR DPR. to LTD and YTD Accumulated Depreciation

fields (ACCUM-DPR-AMT and YTD-DPR-AMT). 4) Moves the date in the Period Ending Date on the Property Master

record (PERIOD END-DT) to the Depreciation Activity Date (ACD-DT) on the Property Master record. Moves the Period Ending Date on the depreciation request file to the property master record’s Period Ending Date (PERIOD END-DT) and Depreciation Adjustment Date (ADJ-DT).

5) Calculates Remaining Life Units (RLU) in one of two ways:

a. for newly added property where no previous depreciation calculations have been done within this subsystem

RLU = ELU-Months in Depreciation Period

b. for property where depreciation has previously been calculated

within this subsystem

RLU = RLU-Months in Depreciation Period



6) Adjusts Amount To Be Depreciated (AMT TO BE DEPR):

AMT TO BE DEP = ACQ COST – EST. SALVAGE – DEPR. LTD – COST FOR DPR.

7) Generates appropriate depreciation expense/accumulated

depreciation accounting entries:

Proprietary/Fiduciary Funds (GF = 50, 60, 71, 73, 74) GL Description DR CR I/A 77500 Operating Expense, Depreciation X A 2**** Accumulated Depreciation X A

Governmental/Permanent Funds (GF = 80, 72) Depreciation will be recorded in the General Fixed Asset account (GF=80) that is correlated to the Governmental Fund: GL Description DR CR I/A 72500 General Fixed Asset Depreciation Exp. X A 2**** Accumulated Depreciation X A

The above entries will carry Transaction Type '03' in the Transaction History File. The depreciation request will update all Property Master records that match the request record.



Depreciation Reports

All phases of the data update will be accomplished by writing the needed information on a work file to be used for reports. Once the depreciation request is processed, the following reports are automatically generated. These reports are available in the Report Distribution System (RDS). The agency RDS Administrator will set up users at each agency to receive these reports: DFCR01 - List of Fully Depreciated Property and Errors. Sorted by Organization Code. DFCR02 – Automated Depreciation Summary. Sorted by Organization Code. DFCR02A – Automated Depreciation Summary. Sorted by Fund. DFCR02B – Automated Depreciation Summary. Sorted by Organization Code within Fund. DFCR03 – Depreciation Report on Fields. Shows the data fields updated by the depreciation process. Sorted by Organization Code. DFCR03A – Depreciation Report on Fields. Shows the data fields updated by the depreciation process. Sorted by Fund. DFCR03B – Depreciation Report on Fields. Shows the data fields updated by the depreciation process. Sorted by Organization Code within Fund. Depreciation Request - Add The Depreciation Request is performed through the Property Accounting (FA) function, which is accessed by typing “FA” in the TYPE field on any FLAIR screen. Once on the Property Accounting Mini Menu screen, the operator will input a REC TYPE of “DR” and SEL of “A” and press the ENTER key, to be transferred to the Depreciation Request screen. (See the screen on the next page.) The depreciation routine is requested by the Property Custodian by organization code. Only those organization codes within a custodian’s



security access will be available for depreciation.

If a Level 1 request is input and L2-L5 are asterisk-filled, then the

routine will calculate depreciation on all property in the agency. If a LEVEL 3 request is input and L4-L5 are asterisk-filled, then the routine will calculate depreciation on all property at level 3 and below. Depreciation can also be requested for all property within a specific organizational unit. ORG. LVLS. 1-5, P E DATE, and REPORT VERSION are required fields on this screen. If REPORT VERSION is left blank it will default to version 1. SCHEDULING MICROFICHE is an optional field. If used, an “X” must be entered.

NOTE: The Period ending date (P E DATE)--entered on the request--and the receiving date (REC-DT)—-on the property record--are the determining elements for calculating depreciation. The PE DATE must be entered with the depreciation request. A property record may be rejected from the calculation of depreciation and posted to an error listing if the item fails to pass all of the system edits during the depreciation routine. The error listing will provide an error message explaining the rejection. Accumulated depreciation for these records will not be calculated.

An error message “ACTUAL DEPRECIATION ALREADY REQUESTED” will occur if the present request is a duplicate or would result in duplication because of requests crossing organizational lines. (For example, if an agency requests a depreciation run for Organization code 99 ** ** ** ***, then no other requests can be made for that department.)



DR Automated Depreciation Request screen 01

02 CDP1 10/01/2003 08:47:04 03 AUTOMATED DEPRECIATION REQUEST 04 05 ORG. LVLS. 1-5 P E DATE REPORT VERSION 06 ORGANIZATIONAL REQUEST: 85 10 ** ** *** 09302003 1 07 85 20 03 ** *** 09302003 1 08 85 30 03 04 321 09302003 1 09 10 11 12 13 14 15 16 17 VERSION '1' - SORTS BY ORG, FUND &

GL18 VERSION '2' - SORTS BY FUND & GL 19 VERSION '3' - SORTS BY FUND, ORG &

GL20 X - SCHEDULING MICROFICHE 21 22 TYPE SEL 23 Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12-24 CONT MINI MAIN RFRSH CAN

Depreciation Request - Inquiry/Update The depreciation routine will run during nightly processing. If an operator wishes to change a depreciation request entered earlier that day, the Inquiry/Update screen should be accessed. Changes may only be made on the same day that a request is entered.

To access the Automated Depreciation Request Inquiry/Update screen, a REC TYPE of “DR” and SEL of “I” must be entered on the FA mini menu (FA Function- Property Accounting Mini Menu). A screen like the one on the next page will display.

The ORG. LVLS. 1-5, P E DATE, REPORT VERSION, and SCHEDULING

MICROFICHE can be changed. Or, an entire line may be deleted by typing a “D” in the DELETE field and pressing the ENTER key.



DR Automated Depreciation Request Inquiry/Update screen 01

02 CDP2 10/01/2003 08:48:11 03 AUTOMATED DEPRECIATION REQUEST INQUIRY/UPDATE 04 05 ORG. LVLS. 1-5 P E DATE REPORT VERSION DELETE 06 ORGANIZATIONAL REQUEST: 85 10 ** ** *** 09302003 1 07 85 20 03 ** *** 09302003 1 08 85 30 03 04 321 09302003 1 09 10 11 12 13 14 15 16 17 VERSION '1' - SORTS BY ORG, FUND &

GL18 VERSION '2' - SORTS BY FUND & GL 19 VERSION '3' - SORTS BY FUND, ORG &

GL20 X - SCHEDULING MICROFICHE 21 22 TYPE SEL 23 Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12-24 CONT MINI MAIN RFRSH TOP FWD CAN

Property Disposition/Restoration – Master File (PM)

The Property Disposition/Restoration screen is used by the Property File Custodian to remove property items from the Property Master File and to restore items to the File that were previously removed.

To accomplish the removal or restoration of a fixed asset, the Property Disposition/Restoration Single Update screen is used. The property custodian reaches this screen via the Fixed Asset – Accounting function (FA). If a REC TYPE of “PM”, a SEL of “D”, and ITEM are entered on the Property Accounting Mini Menu screen, the Property Disposition/Restoration screen displays. (See below.)

When a disposition or restoration request is entered on this screen,

Property History records and accounting entries updating the appropriate general ledger(s) will be generated with a TR02.



PM Property Master Disposition/Restoration screen 01

02 PMD1 10/01/2003 11:54:27 03 PROPERTY DISPOSITION/RESTORATION - MASTER FILE - SINGLE UPDATE 04 05 OWNERSHIP FUND 06 L1 L2 L3 L4 L5 ITEM NUM LOCATION CH-ITEM NUM GF SF FID 07 85 20 04 00 000 BL-011785 37 TL FULL 50 2 050001 08 09 ....CURRENT USE FUND..... 10 GF SF FID BE IBI AMOUNT DONATED VALUE 11 50 2 050001 85200000 00 1500.00 12 13 DESCRIPTION: LAP TOP DELL 14 15 .........................STATUS/DISPOSITION............. ......... 16 SC DISP PROCEEDS DISP-RDOC DISP-VENDOR DISPDT DA PPI 17 18 19 20 21 22 NEXT: ITEM NUM TYPE SEL 23 Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12---24 CONT MINI MAIN RFRSH CAN

On the Property Disposition/Restoration Update screen, certain fields are protected. They are brought forth from the Property Master File and include: L1 L2 L3 L4 L5 Organization Code ITEM NUM if this item is chained to another fixed asset

item on the Property Master File, an error message “DISPOSITION NOT ALLOWED IF ITEM(S) IS CHAINED TO THIS ITEM”

LOCATION Location Code of the displayed item. CH-ITEM NUM see ITEM NUM above OWNERSHIP FUND The fund or account which is designated as

the “owner” of the property. For governmental funds this will be the General Fixed Asset Account, for Proprietary Funds it will be the Proprietary Fund itself.



CURRENT USE FUND A fund that is “using” the property, different

from the Purchasing Fund. AMOUNT The purchase price, or value of the property

when entered onto the agency records. DONATED VALUE If donated property, the value at the time of

donation to the agency. DESCRIPTION Description of the property item as entered by

the agency.

The unprotected fields on the Disposition/Restoration screen display below the STATUS/DISPOSITION line and include: SC Status Code: a change must be entered in this

field. If SC=blank, it must be changed to 2, 3, 4, 5, 7 or 8 (denotes a disposition). If SC= 2, 3, 4, 5, or 7 it must be changed to blank (denotes a restoration). If the current status is 8 it must be changed to 4 or blank Valid status codes are:

blank - active 2 - traded 3 - junked/cannibalized 4 - lost or stolen 5 - deleted 7 - casualty loss 8 - lost or stolen items pending

Department of Financial Services approval

DISP-PROCEEDS Disposition Proceeds, optional; format allows

up to 9999999999.99. DISP-RDOC Disposition/Restoration Document Number,

required; 11 alphanumeric. DISP-VENDOR Disposition Vendor; Vendor Identification



Number, optional; 21 alphanumeric. DISPDT Disposition Date, defaults to current date if left

blank; 8 numeric in format of MMDDYYYY. DA Disposition Authority, required; any titled 2-

character code identifying the authority to dispose of the property.

PPI Prior Period Indicator, optional; defaults to

current fiscal year. On line 22, the NEXT line, the ITEM NUM for the next item for which disposal or restoration is desired, may be entered. Also, on line 22, the appropriate TYPE and SEL codes may be entered to transfer to a different screen. Any valid TYPE and SEL may be entered. Lines 23 and 24 indicate the following available Program Functions:



Disposition of Fixed Assets (SC=2, 3, 4, 5, 7) As stated earlier, if a REC TYPE of “PM”, a SEL of “D”, and ITEM are entered on the Property Accounting mini menu screen, the Property Disposition/Restoration screen displays. (See previous pages for field descriptions and procedures for using the screen.) The accounting entries generated for the individual types of asset disposition are described on the following pages.



Property History records and accounting entries to update the appropriate general ledger(s) are generated with a TR02. This screen is used to record the removal of fixed assets from the Property Master for those assets that have been:

Traded (SC=2) Junked/Cannibalized (SC=3) Lost or Stolen (SC=4) Deleted (SC=5) Casualty Loss (SC=7)

Note: It is generally advisable to fully depreciate an item using the Single Item Depreciation screens before disposing of the item. That way, when the asset accounts are adjusted reflecting the removal of the asset, the accounting entries generated will reflect the maximum accumulated depreciation amounts and the appropriate gain or loss. See page 21 of this chapter for procedures in requesting depreciation of a single item. Traded Fixed Assets (SC=2) Agencies may dispose of fixed assets by trading them in during the purchase of other fixed assets. Exchanges may involve similar assets or dissimilar assets. In either case, the purchase price is reduced by the amount of the trade-in allowance given for the asset traded. The trade-in allowance given by the seller can be greater or less than the book value of the old asset traded. Refer to the Trade-in Allowances on Fixed Asset Purchases section discussed in chapter 2. There are times when property is “swapped.” If an asset has been swapped for another asset, the agency recognizes the new fixed asset and any increase or decrease in the overall non-current asset value. It may be necessary to update the depreciation accounts first, as stated earlier in the chapter, before changing the status of the item to traded.

Below are the accounting entries that will be generated if an item is disposed of using a SC=2 (traded or swapped).



Governmental/Permanent Funds (GF=10, 20, 30, 40, 72) GL Description DR CR I/A 2**** Accumulated Depreciation X A 72600 Gain or Loss on Disposal of GFA X A 2**** Property, Plant, and Equipment X A Proprietary/Fiduciary Funds (GF=50, 60, 71, 73, 74, 76) GL Description DR CR I/A 2**** Accumulated Depreciation X A 78100 Property Disposition Gain or Loss X A 2**** Property, Plant, and Equipment X A Junked or Cannibalized Fixed Assets (SC=3)

When a fixed asset is no longer useful in its entirety to the agency and has no market value, it may be used for parts rather than be discarded. If the asset is fully depreciated, no loss is realized. The entries generated when an item is cannibalized and disposed of using a SC=3 are shown below. Governmental Funds or Proprietary Funds (GF=10, 20, 30, 40) (GF=50, 60, 71, 72, 73, 74, 76) GL Description DR CR I/A 2**** Accumulated Depreciation X A 2**** Property, Plant, and Equipment X A



If the accumulated depreciation applicable to the fixed asset does not equal zero when the asset is junked or cannibalized, a loss must be recorded in the agency’s records. It would be necessary to update the depreciation accounts first, as stated earlier in the chapter. The fixed asset is then removed from the accounts and the loss is recorded. Governmental Funds (GF = 80)/Permanent Funds (GF = 72) GL Description DR CR I/A 2**** Accumulated Depreciation X A 726** Gain or Loss on Disposal of GFA X A 2**** Property, Plant, and Equipment X A There is the occasion when fixed assets are recorded in the agency property records for “tracking” purposes, but not depreciated. When those items are removed from tracking, a loss is recorded. GL Description DR CR I/A 726** Gain or Loss on Disposal of GFA X A 2**** Property, Plant, and Equipment X A Proprietary/Fiduciary (GF=50, 60, 71, 73, 74, 76) GL Description DR CR I/A 2**** Accumulated Depreciation X A 78100 Property Disposition Gain or Loss X A Lost or Stolen Fixed Assets (SC=8 & 4) There are times when assets simply fail to appear during inventory. Those missing items should reflect the last inventory date for which they were accounted. After sufficient time has passed and the item remains unfound, the agency may file a police report for the missing property. When disposing of the property on the property file, the police report number is used as the disposition document number and the status code



(SC) is recorded as “8.” This is “lost or stolen items pending the Department of Financial Services approval.” The items with this status code will appear on the Property Master report, and should remain there for two inventory cycles. Note: no accounting entries are generated to remove the property item from the agency “books” until the final approval from the Dept. of Financial Services is received and the agency property custodian changes the status code.

When approval is given by the Department of Financial Services the custodian will change the SC to “4” and the following accounting entries are generated. Governmental Funds (GF=10, 20, 30, 40) Asset fully depreciated to zero value: GL Description DR CR I/A 2**** Accumulated Depreciation X A 2**** Fixed Assets X A Governmental Funds (GF = 80)/Permanent Funds (GF = 72) Asset fully depreciated, but still has value: GL Description DR CR I/A 2**** Accumulated Depreciation X A 726** Gain or Loss on Disposition of GFA X A 2**** Fixed Assets X A Asset tracked, but not previously depreciated at all: GL Description DR CR I/A 726** Gain or Loss on Disposition of GFA X A 2**** Fixed Assets X A Proprietary/Fiduciary Funds



(GF=50, 60, 71, 73, 74, 76) GL Description DR CR I/A 2**** Accumulated Depreciation X A 78100 Property Disposition Gain or Loss X A 2**** Fixed Assets X A Deleted Fixed Assets When fixed assets are no longer useful to the agency and have no market value, they are discarded. If the asset is fully depreciated, no loss is realized. The entries which record the deletion and removal of fixed assets from agency files are the same as those just listed above under ‘Junked or Cannibalized Fixed Assets’. Casualty Loss of Fixed Assets (SC=7) This another deletion option used when a fixed asset is damaged or spoiled due to acts of nature or some accident. The asset is not fit for parts (see junk/cannibalize), is not ‘missing in action’ (see delete), or is not valuable enough to be exchanged (see trade). If insurance replaces or repairs the item it is to be re-added to the Property Master File with the corrected value. Refer to ‘Junked or Cannibalized Fixed Assets’ for the accounting entries generated when an item is removed because of casualty loss. Restoration of Fixed Assets (SC is blank) Sometimes lost assets are later found, or items are removed (disposed of) from the Property file in error. When an asset is restored to the Property Master file using the Disposition/ Restoration screen, the status code is changed to blank and the following accounting entries are generated: Governmental Funds/Permanent Funds (GF=10, 20, 30, 40, 72) GL Description DR CR I/A 2**** Property, Plant, and Equipment X



A 726** Gain or Loss on Disposal of GFA X A 726** Gain or Loss on Disposal of GFA X A 2**** Accumulated Depreciation* X A



Proprietary/Fiduciary Funds (GF=50, 60, 71, 73, 74, 76) GL Description DR CR I/A 2**** Property, Plant, and Equipment X A 78100 Property Disposition Gain or Loss X A 78100 Property Disposition Gain or Loss X A 2**** Accumulated Depreciation * X A

*Note: Accumulated Depreciation general ledger codes are tied directly to the related asset account; e.g., 27700 (Accumulated Depreciation – Furniture and Equipment) relates directly to 27600 (Furniture and Equipment).

Reusing a Property Item Number Property records on the Property Master File containing both accounting and non-accounting data, or containing only non-accounting data can be deleted and the item number reassigned to another piece of property. This is done by using a TYPE of “PM” and a SEL of “D” (on the “FA” Mini Menu screen). Once on the Disposition/Restoration screen, the Status Code field should be changed to a “5” (deleted status). During nightly update the accounting entries for disposition will update the appropriate general ledger with a TR02. After recording the disposition of the property item, to reuse that property item number, the operator will access the Property Non-accounting (NA) function and add the “new” property item using the “old” property number. After that, the necessary accounting data is then entered with a TR 16. If all entries are done on the same day, after nightly processing, the Property Master File will be updated by merging the non-accounting data with the accounting data. Thus, using the old property number over.

Note: When a different piece of property is added using the same ITEM number of an item previously deleted in the Non-Accounting (NA) function, the old record (SC=5) will drop off the file. After the deletion



entry, the non-accounting data of the replacement property item must be entered first (before the accounting data) so as to purge the old record from the Property Master file. If the accounting data (TR16) is entered prior to the input of the non-accounting data (NA from the FC function), the record will be rejected and posted to the property pending file with a status of “F” (item number already has accounting data) because the item had not been deleted, or status of “U” (the property item has been deleted and non-accounting data does not exist.) Changing Fixed Asset Record Types If a property item is inadvertently input (added to the Property Master file) using an incorrect record type (REC TYPE); for example, a Furniture and Equipment (REC TYPE=3) item is entered as Land and Land Improvements (REC TYPE=1), correcting this requires several steps. The following outlines the specific steps involved in correcting a property item that was entered with an incorrect REC TYPE: 1. Screen print or copy the data with the “wrong” record type from the

Property Master File [TYPE of “PM” from the Property Custodian Mini Menu function, (FC), using the “wrong” Record Type (RTYP), plus the ITEM and ORG]. This will provide the data to be re-entered with the correct REC TYPE.

2. Delete the property item via the Fixed Asset Disposition/ Restoration

screen. From the FA (Property Accounting Mini Menu) input REC TYPE of “PM” and SEL of “D” and the ITEM NUM. Change the SC field to “5”. This removes the property item from active records.

3. Input the correct Non-Accounting data (using the same item number)

via the NA screen (from the “FC” function) enter a TYPE of NA with the appropriate ORG and SEL the correct record type. Entering the same property item number here (after the item was deleted) cancels the inactive data on the system, and the new data will replace the old. The non-accounting data must be entered before the accounting data or the item will be posted with an error message (after nightly processing) of ‘U’ (property item disposed; no update allowed) on the property pending file.

4. Input the accounting information using TR16, which is accessed from

the FA function. During nightly processing, the system merges the non-accounting data and the accounting data, removing them from



Property Pending and recording the item in the Property Master file with the correct record type.

Note: Steps 1-5 should be entered on the same day, so that the Property Master file will be correctly updated with a complete record: the correct REC TYPE, ITEM number and accounting data. Otherwise, the TR16 may be recorded on the Property Pending file and the property custodian will have to take further action in order to complete the update to the Property Master file and remove the item from Property Pending. Single Item Property Transfer – Master File (PM) The Property Transfer - Master File - Single Update screen is used to transfer a single piece of property from one organization to another, one location to another, etc. If a REC TYPE of “PM”, a SEL of “T” and ITEM are entered on the Property Accounting Mini Menu screen, the screen shown below will display. PM Property Master Single Item Transfers 01

02 PMT1 10/01/2003 10:53:4903 04 PROPERTY TRANSFER - MASTER FILE - SINGLE UPDATE 05 06 L1 L2 L3 L4 L5 ITEM NUM LOCATION CID AU PROPERTY-DOC 07 94 20 04 00 000 EE-888888 37 0101 PROP 08 09 10 OWNERSHIP FUND ....CURRENT USE FUND..... 11 GF SF FID GF SF FID BE IBI CATEGORY GL CLASS 12 50 2 050001 50 2 050001 94200000 00 080392 27600 F042 00 00 00 13 14 AMOUNT VALUE ELU EST. SALVAGE TRANSFER DATE PPI 15 45000.00 120 16 17 CNTRT CY GRANT GY PROJECT ID DESCRIPTION 18 CATERPILLAR TRAC 19 20 NEXT: ITEM NUM 21 TYPE SEL 22 23 Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12---24 CONT MINI MAIN RFRSH CAN

Procedures for the use of this screen are described beginning on the



next page.



The following types of transfers may be affected through use of the Property Master File - Transfer screen:

1 - L2 L3 L4 L5 Organization Code (required) 2 – LOCATION Location (required) 3 - CID Custodian Identification (required) 4 – AU Agency Unique (optional) 5 – PROPERTY-DOC Property Document Number

(required) 6 - CURRENT USE FUND Current Use Fund (required) GF SF FID BE IBI 7 – GL General Ledger Code (required) 8 – CLASS Class Code (required)** 9 – CNTRCT Contract (optional) 10 – CY Contract Year (required if CNTRCT

entered) 11 – GRANT Grant (optional) 12 – GY Grant Year (required if GRANT

entered) 13 – EST. SALVAGE Estimated Salvage Value (optional;

cannot be less than zero or greater than acquisition cost)

14 – TRANSFER DATE Date of Item Transfer (see NOTE) 15 – PPI Prior Period Indicator (optional) 16 - PROJECT ID Project Identification (optional)

** The first four digits of the class code may not be changed on a property item that has been fully depreciated. A property item may not be transferred if location code is not added to the record. Likewise, property items that do not possess an active status (blank) cannot be transferred. NOTE: Amortization must be current if reclassifying Capital Leases. Depreciation and/or Amortization must be current when the ownership fund changes and/or the CURRENT USE Fund changes in the following situations:

A - Proprietary to General Fixed Asset; B - Proprietary to Proprietary;



C – General Fixed Asset to General Fixed Asset; and D – General Fixed Asset to Proprietary.

Correlation edits are done for Grant to Contract, Grant to Fund, Contract to Account Code, Project Identifier to Account Code, and Project Identifier to Contract. On line 21, the NEXT line, ITEM NUM for the next item to be transferred may be entered. Line 22 can be used to transfer to a different screen if the appropriate TYPE and SEL codes are entered. Any valid TYPE and SEL may be entered. Lines 23 and 24 indicate the following available Program Functions:



When entering transfers, the Property Master File will be updated and the Property History File and the Transaction History File will carry a TR01 for the transfer. FLAIR now carries historic cost data and the accumulated depreciation or amortization when a property item is transferred from one GF (GAAFR Fund Type) to another.

.



CHAPTER 5 FIXED ASSETS CUSTODIAN FUNCTION (FC) Property Custodial Mini Menu The Fixed Assets - Custodial Function (FC) is used by the Property Custodian to access and maintain the Property Master File. In order to access this function, the Custodian must have access to the Fixed Assets - Custodial Function (FC) with his/her Access Control sign-on. Nine capabilities are included within this function. These are:

1 - Custodian Title Information (CT) 2 - Property Non-Accounting Data Entry (NA) 3 - Property Pending File (PP) 4 - Property Master File Inquiry/Update (PM) 5 - Chained Item Inquiry (CI) 6 - Simulated Depreciation Request (DE) 7 - Depreciation Adjustment (DA) 8 - Property History Inquiry (PH) 9 - Property Inventory (PI)

Each of these is described in detail on the following pages. In order to access any of the capabilities listed above, the operator must use the Property Custodian Mini Menu screen. To access this mini menu the operator will type “FC” in the TYPE field on the bottom of any FLAIR screen and press the ENTER key. An example of the FC screen is shown on the next page. Procedures for the use of this screen are described on the following pages.



FC Property Custodian Mini Menu screen 01

02 FCMU 10/01/2003 11:25:02 03 PROPERTY CUSTODIAN MINI MENU 04 TYPE FUNCTION DESCRIPTION SEL OPTIONS REQ DATA 05 CI CHAINED ITEM INQUIRY ITEM 06 CT CUSTODIAN TITLE INFORMATION A,I,U ORG 07 DE SIMULATED DEPRECIATION REQUEST A,I,U 08 DA DEPRECIATION ADJUSTMENTS U ITEM 09 NA PROPERTY NON-ACCOUNTING DATA ENTRY 1,2,3,4,5,6 ORG,ITEM 10 PM PROPERTY MASTER FILE INQUIRY/UPDATE I,U ITEM OR RTYPE 11 PP PROPERTY PENDING FILE 12 PH PROPERTY HISTORY INQUIRY ITEM 13 PI PROPERTY INVENTORY A,I,U 14 15 SEL NA SEL OR PM RTYPE NA SEL OR PM RTYPE 16 A SINGLE ADD SCREEN 1 LAND 4 IMPROV /NOT BLDGS 17 I SINGLE INQUIRY SCREEN 2 BUILDING 5 CONSTRUCTION W-I-P 18 U SINGLE UPDATE SCREEN 3 FURN AND EQUIP 6 OTHER FIXED ASSETS 19 20 21 TYPE SEL ITEM PAGE RTYP ORG DC 22 TYPE SEL 23 Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12---24 CONT MAIN RFRSH

1. In the TYPE field, enter the code for the desired capability. The codes

are:

CI - Chained Item Inquiry CT - Custodian Title Information DE - Simulated Depreciation Request DA - Depreciation Adjustments NA - Property Non-Accounting Data Entry PM - Property Master File Inquiry/Update PP - Property Pending File PH - Property History Inquiry PI - Property Inventory

2. In the SEL field, enter the desired screen selection option code. The

selection code available depends on the capability selected in the TYPE field.

If TYPE is “CI”, no SEL options are available, and the SEL field should be left blank.



If TYPE is “CT”, the SEL options available are:

A - single add I - single inquiry U - single update

If TYPE is “DE”, the SEL options available are:


If TYPE is “DA”, the SEL option available is U - single update.

If TYPE is “NA”, the SEL options available are:

1 - Land 2 - Building 3 - Furniture and Equipment 4 - Improvements Other than Buildings 5 - Construction Work-in-Progress 6 - Other Fixed Assets

If TYPE is “PM”, the SEL options available are:

I - single inquiry U - single update

If TYPE is “PP”, no SEL codes are available, and the SEL field should be left blank.

If TYPE is “PH”, no SEL codes are available, and the SEL field should be left blank.

If TYPE is "PI", the SEL options available are:


3. In the ITEM field, enter the property item number. This is an eight-

character field, the first two characters are alphanumeric and the last



six characters are numeric. ITEM is required when the TYPE is “CI”, “NA”, “DA”, “PM”, or “PH”.

4. PAGE and RTYP are used only with a TYPE of “PM”. There are two to

four inquiry/update screens available with a TYPE of “PM”. PAGE is used to denote which screen is desired.

PAGE=1 retrieves screen 1 PAGE=2 retrieves screen 2 PAGE=3 retrieves screen 3 PAGE=4 retrieves screen 4

All screens will display if PAGE is left blank.

NOTE: If PAGE is specified in the Inquiry/Update SEL option, it will be maintained in the search process. This means that the operator will only be viewing the page specified of all records requested from the search criteria used.

RTYP Record Type to be accessed; acceptable input is:

1 - Land 2 - Building

3 - Furniture and Equipment 4 - Improvements Other than Buildings 5 - Construction Work-in-Progress 6 - Other Fixed Assets

5. In the ORG field, enter the specific organization unit to which the

property item is charged. ORG is required when TYPE is “NA” or “CT”.

6. In the DC field, enter the delegate code, if desired, when adding,

inquiring into, or updating custodian delegate information. 7. The appropriate codes may be entered in the TYPE and SEL fields to

transfer to a different screen. Any valid TYPE and SEL may be entered. The valid PF (program function) codes for this screen are:

PF4 - returns main accounting menu. PF5 - refreshes screen and displays screen as it appeared before any

input was made.



Custodian Title Information (CT) This capability within the FC (Fixed Asset - Custodial) function is used to add the name and address of the Property File Custodian Identification Number (CID). The CID number is assigned with the custodian’s Access Control sign-on. It is also used when the Property File Custodian wishes to delegate the responsibility of updating and maintaining the Property Master File to other people by appointing them as Delegates. The Custodian may assign as many Delegates as desired. If any of these Delegates are within the same organizational unit, each must be assigned a Delegate Code. Otherwise, use of the Delegate Code is optional. However, all Delegates must share the Custodian's CID (Identification Number). Custodian/Delegate Titling – Add To title the CID (add an address and other information) and to record Delegate information, the Custodian should enter a TYPE of “CT” and SEL of “A” on the Property Custodian Mini Menu screen. The screen (below) will display. Procedures for the use of this screen are given on the following pages. CT Titling Custodian/Delegate Add screen 01

02 CTA1 10/01/2003 11:27:03 03 CUSTODIAN TITLING INFORMATION 04 STATUS L1 L2 L3 L4 L5 CID CUSTODIAN NAME 05 A 85 00 00 00 000 PROP 06 CUSTODIAN ADDRESS CITY STATE ZIP CODE 07 08 DELEGATE L1 L2 L3 L4 L5 DC DELEGATE NAME 09 85 00 00 00 000 ** 10 DELEGATE ADDRESS CITY STATE ZIP CODE 11 12 LOCATION 13 14 TYPES OF INVENTORY LAST INVENTORY DATE NEXT INVENTORY DATE 15 EQUIPMENT 16 BUILDING 17 LAND 18 IMPROVEMENTS OTHER THAN BUILDING 19 CONSTRUCTION WORK-IN-PROGRESS 20 OTHER FIXED ASSETS 21 22 NEXT: SEL L1 L2 L3 L4 L5 D-CODE TYPE SEL 23 Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12---24 CONT MINI MAIN RFRSH CAN



1. On line 5, the following fields will display. STATUS Status Code:

A - Active (defaults when adding) I - Inactive D - Delete

L1 L2 L3 L4 L5 Custodian Organization Code from Access

Control sign-on; protected field. CID Custodian Identification Number; from Access

Control sign-on; protected field. CUSTODIAN NAME Blank if the CID has not been previously titled,

required field; if CID has been previously titled, returns Custodian Name protected; 35 alphanumeric.

2. On line 7, the following fields will display. All are required when

adding. They will be blank if CID has not been previously titled. They will be protected if CID has been titled.

CUSTODIAN ADDRESS 35 alphanumeric. CITY 19 alphanumeric. STATE 2 alphanumeric. ZIP CODE 9 numeric; first 5 required, remaining 4

optional. 3. On lines 9 and 11, the following fields may be entered if a Delegate is

being established. L1 L2 L3 L4 L5 Delegate Organization Code; must be within

Custodian’s security clearance; 11 numeric. (L1 portion is protected.)

DC Delegate Code to differentiate delegates at the

same level; required if there is more than one delegate per organizational unit, otherwise



optional; 2 alphanumeric.

All fields are required when adding a new delegate. DELEGATE NAME 35 alphanumeric. DELEGATE ADDRESS 35 alphanumeric. CITY 19 alphanumeric. STATE 2 alphanumeric. ZIP CODE 9 numeric; first 5 required, remaining 4

optional. 4. On line 12, LOCATION may be entered. It is an optional field; 16

alphanumeric. If used, it must be titled on the Title File. 5. On lines 15 - 20, the date of the last inventory and the date of the next

inventory may be entered. These dates are optional; 8 numeric. Date format: MMDDYYYY.

6. On line 22, the NEXT line, the SEL, L1 L2 L3 L4 L5 and D-CODE for the

next desired screen within the CT may be entered. Also, on line 22, the TYPE and SEL fields may be used to transfer to a different screen. Any valid TYPE and SEL may be entered.






Custodian/Delegate Titling - Inquiry/Update If a TYPE of “CT” and a SEL of “I” are entered on the Property Custodian Mini Menu screen, the screen (on page 10) will display. On this screen, the operator may view Custodian or Delegate records. When the Delegate information on the screen is the same as the Custodian information, the operator is viewing the Custodian's record. Otherwise, the screen is displaying a Delegate record. If the operator has Inquiry (I) capability within his Access Control security, then no changes may be made on the screen. If the operator has Update (U) capability on his Access Control security, then any unprotected fields may be changed as necessary. The following fields may be changed: Custodian Record

STATUS A to I - from active to inactive, if there are no corresponding delegate

records, or corresponding delegate records which have been inactivated or deleted.

A to D - from active to deleted, if there are no corresponding delegate

records, or corresponding delegate records which have been deleted.

I to A - from inactive to active. I to D - from inactive to deleted, if there are no corresponding

delegate records, or corresponding delegate records which have been deleted.

CUSTODIAN NAME CUSTODIAN ADDRESS, CITY, STATE, ZIP CODE LOCATION LAST INVENTORY DATE (All inventory types)



NEXT INVENTORY DATE (All inventory types) Delegate Record

STATUS A to I - from active to inactive. A to D - from active to deleted. I to A - from inactive to active, if custodian record is active. I to D - from inactive to deleted.

DELEGATE L1 L2 L3 L4 L5 CODE (Delegate Code) DELEGATE NAME DELEGATE ADDRESS, CITY, STATE, ZIP CODE LOCATION LAST INVENTORY DATE (All inventory types) NEXT INVENTORY DATE (All inventory types)

On line 22, the NEXT line, the SEL, L1 L2 L3 L4 L5 and D-CODE for the next desired screen within the CT may be entered. Also, on line 22, the TYPE and SEL fields may be used to transfer to a different screen. Any valid TYPE and SEL may be entered. Lines 23 and 24 indicate the following available Program Functions:


input was made. PF6 - returns first record meeting search criteria.



PF8 - pages forward one screen.

Custodian Titling Information Inquiry/Update screen 01

02 CTIU 10/01/2003 11:28:10 03 CUSTODIAN TITLING INFORMATION INQUIRY/UPDATE 04 STATUS L1 L2 L3 L4 L5 CID CUSTODIAN NAME 05 A 85 00 00 00 000 PROP JOHN CARREY 06 CUSTODIAN ADDRESS CITY STATE ZIP CODE 07 1800 HARRISON TALLAHASSEE FL 32399 0010 08 DELEGATE L1 L2 L3 L4 L5 DC DELEGATE NAME 09 85 00 00 00 000 ** JOHN CARREY 10 DELEGATE ADDRESS CITY STATE ZIP CODE 11 1800 HARRISON TALLAHASSEE FL 32399 0010 12 LOCATION 13 14 TYPES OF INVENTORY LAST INVENTORY DATE NEXT INVENTORY DATE 15 EQUIPMENT 06102002 06102003 16 BUILDING 17 LAND 18 IMPROVEMENTS OTHER THAN BUILDING 19 CONSTRUCTION WORK-IN PROGRESS 20 OTHER FIXED ASSETS 21 22 NEXT: SEL L1 L2 L3 L4 L5 D-CODE TYPE SEL 23 Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12---24 CONT MINI MAIN RFRSH TOP FWD CAN

Property Non-Accounting Data Entry (NA) The Property Non-Accounting Data Entry (NA) screens are used to add non-monetary fixed asset information to the Property Master File before any accounting data for the specified item has been entered. This data is added by the Property Custodian through the “FC” Function. To access the appropriate non-accounting data entry screen, the operator will retrieve the FC mini menu screen and on that mini menu screen enter “NA” in the TYPE field, a valid SEL option, an ORG (Organization Code) and an ITEM (property identification number). Depending on the type of property being added the operator will choose the appropriate SEL option. Valid SEL options are:

1 - Land 2 - Building 3 - Furniture and Equipment



4 - Improvements Other than Building 5 - Construction Work-in-Progress 6 - Other Fixed Assets

The screens for each SEL option and their uses are described on the following pages.

NOTE: As each non-accounting entry is made, the Custodian Identification Number (CID) associated with the operator’s Access Control sign-on used is recorded with each property item entered. Non-Accounting Data Entry - Land Land and Land Improvements (GL=271**; RTYP=1; CLASS=X001) Land is the section of the earth’s surface used by an agency to support structures, or grow crops, grass, shrubs, and trees. Land improvements consist of betterments, other than buildings, that prepare the land for its intended use. Examples of land improvements include excavation, fill, grading, and utility installation. Also included in this category is the removal, relocation, or reconstruction of property of others such as: railroads, telephone and power lines, and retaining walls. These costs associated with land improvement and land capitalization fees are added to the cost of land. When later recording the accounting data, all costs are recorded in General Ledger Code = 271**. Land and land improvements are not depreciated. More examples of items to be capitalized as land and land improvements are:

• Purchase price or fair market value at time of gift • Agent commissions • Professional fees (i.e. title searches, architect, legal, engineering,

appraisal, surveying, environmental assessments, etc.) • Demolition of existing buildings and improvements (less salvage)

NOTE: Items such as roads, bridges, tunnels, drainage systems, etc. are



not considered land improvements, rather they are considered infrastructure. Likewise, improvements to real estate such as driveways, parking lots, fences, and landscaping are not within the initial costs to ready the land, and have a limited life; therefore, they are subject to depreciation. They should also be recorded under infrastructure. Refer to Non-Accounting Data Entry, Other Fixed Asset later in this chapter. If the following fields are entered on the Property Custodian Mini Menu screen, the screen (below) will display. TYPE NA - Property Non-Accounting Data Entry SEL 1 - Land ORG Specific L1-L5 Organization unit to which the land is

charged. ITEM Property Item Number Procedures for the use of the NA screen begin below. Records created by using this screen will carry a transaction type N1 on the Property History File. Non-Accounting Data Entry – Land Input screen 01

02 NAS1 10/01/2003 11:53:59 03 NON-ACCOUNTING DATA - LAND - SINGLE INPUT 04 05 L1 L2 L3 L4 L5 ITEM NUM LOCATION AQM VM PROPERTY-DOC 06 85 10 01 02 214 GG 222222 37 10 0000 00000000 1 1 07 08 DESCRIPTION CLASS IC 09 ONE ACRE LAND X001 00 00 00 N 10 11 FED.PART. STATE PART. REC-DT PROPERTY UNIQUE 12 12011976 13 14 15 16 17 18 19 20 SEL L1 L2 L3 L4 L5 ITEM NUM TYPE SEL 21 NEXT: 85 10 01 02 214 22 23 Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12---24 CONT MINI MAIN RFRSH CAN



1. On line 6, the following fields are displayed for input. L1 L2 L3 L4 L5 Specific organization unit to which the land is

charged; retrieved from the initial request; protected field.

ITEM NUM Property Item Number; retrieved from the

initial request; protected field. LOCATION Location of the property; 16 alphanumeric;

required field; must be titled on the Property Title File.

AQM Acquisition Method; required; Defaults to "1"

if left blank; valid input is:

1 - purchased 2 - donated 3 - government surplus 4 - lease purchase 5 - other 6 - consolidated equipment financing program 7 – intra-fund transfer

VM Valuation Method; required; defaults to “1” if

left blank; valid input is:

1 - cost 2 - appraised historical 3 - appraised fair market value 4 - assigned value 5 - book value 9 - other

PROPERTY-DOC Property Document Number; required; 11

alphanumeric. 2. On line 9, the following fields are displayed for input. DESCRIPTION Any 35 character alphanumeric description of

the land; optional.



CLASS Property Classification Code; 10

alphanumeric; required; must be titled on the Property Title File.

IC Idle code; required; must be “Y” or “N”;

defaults to “N” of left blank.

Y = yes - land is idle at this time. N = no - land is not idle at this time.

3. On line 12, the following fields are displayed for input. FED. PART. The amount of federal monies used to

purchase the land; optional; (9999999999.99). STATE PART. The amount of state monies used to purchase

the land; optional; (9999999999.99). REC-DT The date the property was physically received

by the agency; defaults to acquisition date if left blank; (MMDDYYYY).

PROPERTY UNIQUE This is an agency unique code that may be

used in any manner that an agency desires; 20 alphanumeric.

4. On line 21, the NEXT line, the SEL, L1 L2 L3 L4 L5, and ITEM NUM for

the next desired screen within the NA Type may be entered. Also, on line 21, the appropriate TYPE and SEL codes may be entered to transfer to a different screen. Any valid TYPE and SEL may be entered.



input was made.



PF12- escapes and does not process current screen.



Non-Accounting Data Entry - Buildings Buildings and Building Improvements (GL=272**; RTYP=2; CLASS=B***) Although a building cannot be separated from the land it occupies, it is important to maintain separate accounts for lands and buildings. The reason for this is that buildings are subject to wear and tear, but the land is not. A building is a structure that is permanently attached to the land, has a roof, is partially or completely enclosed by walls, and is not intended to be transportable or moveable. It is used to house persons, property, and fixtures attached to and forming a permanent part of such a structure. A building acquired as a gift is recorded at the appraised value at the time of acquisition. Building improvements are capital events that materially extend the useful life of a building or increase the value of a building, or both beyond one year. Building improvements should not include maintenance and repairs done in the normal course of business. When later adding the accounting data, the cost of buildings over the statewide financial statement capitalization threshold should be recorded in GL 272** and depreciated over the estimated useful lives of the buildings. The accumulated depreciation for buildings should be recorded in GL 273**. Examples of items to be capitalized as buildings and building improvements include:

• Original purchase price • Expenses for remodeling, reconditioning, or altering a purchased

building to make it ready to use for the purpose for which it was acquired

• Conversion of attics, basements, etc. to usable office, clinic, research or classroom space

• Environmental compliance (i.e. asbestos abatement) • Cost of building permits and professional fees (i.e. legal, architect,

inspections, and title searches, etc.) • Payment of unpaid or accrued taxes on the building to date of

purchase • Cancellation or buyout of existing leases • Completed project costs of constructed buildings • Permanently attached fixtures or machinery that cannot be removed



without impairing the use of the building • Structures attached to the building such as garages, enclosed

stairwells, etc. • Original installation or upgrade of wall or ceiling covering such as

carpeting, tiles, paneling, or parquet • Structural changes such as reinforcement of floors or walls,

installation or replacement of beams, rafters, joists, steel grids, or other interior framing

• Interior renovation associated with casings, baseboards, light fixtures, ceiling trim, etc.

• Exterior renovation such as installation or replacement of siding, roofing, or masonry, etc.

• Installation or upgrade of heating and cooling systems, including ceiling fans and attic vents

• Installation or upgrade of plumbing, electrical wiring, telephone or closed circuit television systems, networks, fiber optic cable, or wiring required in the installation of equipment (that will remain in the building)

Examples of items to be considered maintenance and repairs and not capitalized as buildings are:

• Adding, removing, and/or moving of walls relating to renovation projects that are not considered major rehabilitation projects and do not increase the value of the building

• Improvement projects of minimal or no added life expectancy and/or value to the building

• Plumbing or electrical repairs • Cleaning, pest extermination, or other periodic maintenance • Interior decoration such as draperies, blinds, curtain rods, wallpaper,

etc. • Exterior decoration such as detachable awnings, uncovered porches,

decorative fences, etc. • Maintenance-type interior renovation such as repainting, touch-up

plastering, replacement of carpet, tile, or panel sections, sink and fixture refinishing, etc.

• Maintenance-type exterior renovation such as repainting, replacement of sections of deteriorated siding, roof, or masonry, etc.

If the following fields are entered on the Property Custodian Mini Menu



(FC) the screen shown below will display. TYPE NA - Property Non-Accounting Data Entry SEL 2 - Building ORG Specific organization unit to which the building is

charged ITEM Property Item Number Procedures for the use of this screen follow. Records created by using this screen will carry a transaction type N2 on the Property History File. Non-Accounting Data Entry – Buildings Input screen 01

02 NAS2 10/01/2003 11:55:32 03 NON-ACCOUNTING DATA - BUILDING - SINGLE INPUT 04 L1 L2 L3 L4 L5 ITEM NUM LOCATION CH-ITEM AQM VM COND 05 85 20 30 00 000 BL 000511 15 02 001 5 1 2 06 07 DESCRIPTION CLASS IC INS.CODE PROP-DOC 08 TWO STORY OFFICE BUILDING B027 00 00 00 N STD 1201 09 10 ........MAINTENANCE/WARRANTY........ ..........LEASE PURCHASE.......... 11 MWI VENDOR EXDT MWIC TOTAL PRINCIPAL TOTAL INTEREST MIC 12 13 14 BUILDING NAME FLRS SQFT U.A REC-DT PROPERTY UNIQUE 15 HUGGINS 2 20000 12011975 16 17 BUILDER FED. PART. STATE PART. DPM MDC LU ELU EST.SALVAGE 18 ADAMS BUILDERS 1 N 1 600 300000 19 20 BLDG ADDRESS: 201 W. THIRD STREET CROSS CITY MARKEL 06.50 21 22 NEXT: SEL ORG L1-L5 85 20 30 00 000 ITEM NUM TYPE SEL 23 Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12---24 CONT MINI MAIN RFRSH CAN



1. On line 5, the following fields are displayed. L1 L2 L3 L4 L5 Specific organization unit to which the

building is charged; retrieved from the initial request; protected field.



required field; must be titled on the Title File. CH-ITEM Chained Item Number; optional; 8

alphanumeric; must be a valid item number. Item may be chained to itself.

AQM Acquisition Method; required; defaults to “1”






COND Refers to the physical condition of the

property; defaults to “1” if left blank; valid input is:



1 - new 2 - good 3 - fair 4 - poor

2. On line 8, the following fields are displayed for input. DESCRIPTION Any 35 character alphanumeric description of

the building; optional. CLASS Property Classification code; 10

alphanumeric; required; must be titled on the Title File.

IC Idle code; required; must be “Y” or “N”;

defaults to “N” if left blank.

Y = yes, building is idle at this time. N = no, building is not idle at this time.

INS. CODE Insurance Code; optional; if used, last four

characters equal Expiration Date (MMYY). PROP-DOC Property Document Number; required; 11

alphanumeric. 3. On line 12, the following fields are displayed for input. MWI Maintenance/Warranty Indicator; indicates a

maintenance or warranty contract; optional; valid input is:

M - maintenance W - warranty

VENDOR Identification Number of the vendor for the

maintenance/warranty contract; optional; accepted only if MWI is input; 21 alphanumeric.



EXDT Maintenance/Warranty Expiration Date; the date the maintenance/warranty contract expires; optional field; accepted only if MWI is input; 8 numeric (MMDDYYYY).

MWIC Maintenance/Warranty Interval Code; optional;

accepted only if MWI is input; valid input is:

M - monthly Q - quarterly S - semi-annually A - annually O - other

TOTAL PRINCIPAL Lease Purchase Total Principal; optional;

accepted only when AQM=4, 6, or 7; (9999999999.99).

TOTAL INTEREST Lease Purchase Total Interest; optional;


MIC Months in Contract; number of months in the

Lease Purchase Contract; optional; accepted only when AQM=4, 6, or 7; 3 numeric.

4. On line 15, the following fields are displayed for input: BUILDING NAME Building identifier (examples: the Fletcher

Building, the Old Capitol); optional; 20 alphanumeric.

FLRS Number of floors in building; optional; 2

numeric. SQFT Square feet in building; optional; 8 numeric. U.A Use Allowance; represents the percentage of

the amount reimbursed by the federal government when using state owned property for a federal project; optional; (9999).



REC-DT The date the property was physically received by the agency; defaults to acquisition date if left blank; (MMDDYYYY).

PROPERTY UNIQUE An agency unique code that may be used in

any manner that agency desires; 20 alphanumeric.

5. On line 18, the following fields are displayed: BUILDER Building constructor’s name; optional; 16

alphanumeric. FED. PART. The amount of federal monies used to

purchase the building; optional; (9999999999.99).

STATE PART. The amount of state monies used to purchase

the building; optional; (9999999999.99). DPM Depreciation Method; required field; defaults

to “1” if left blank; valid input is:

0 - no depreciation 1 - straight line 2 - service life 3 - double declining balance 4 - 1 1/2 declining balance

MDC Monthly Depreciation Calculated; required

field; enter “Y” if building is to be depreciated on a monthly basis, enter “N” if not; defaults to “N” if left blank.

LU Life Units; measurement focus; optional field;

defaults to “1” if left blank; valid input is:

1 - months 2 - hours 3 - miles 4 - other

ELU Expected Life Units; number of life units



expected for an item; calculated based on the Class Code, protected.

EST. SALVAGE Estimated Salvage Value; optional;

(9999999999.99). 6. On line 20, the following fields are displayed for input. BLDG ADDRESS Building street address; optional; 42

alphanumeric. MARKEL Markel percentage; can be used to appreciate

buildings for insurance purposes; optional; 6 numeric; (99.999).

7. On line 22, the NEXT line, the SEL, ORG L1-L5, and ITEM NUM for the

next desired screen within the NA Type may be entered. The appropriate TYPE and SEL codes may be entered to transfer to a different screen. Any valid TYPE and SEL may be entered.






Non-Accounting Data Entry – Furniture and Equipment Furniture and Equipment (GL=276**; RTYP=3; CLASS=F***) Furniture and equipment include fixed or movable tangible assets to be used for operations, the benefits of which extend beyond one year from date of receipt and rendered into service. Example of furniture and equipment are: machinery, computers, printers, radios, vehicles, etc. The cost of equipment and furniture includes all expenditures connected with purchasing the asset and preparing it for use. These expenditures include invoice price less cash discounts; freight or transportation, including insurance; excise tariffs; buying expenses; installation costs; and test runs to ready an item for operation. When later adding the accounting data, the cost of furniture and equipment over the statewide financial statement capitalization threshold should be recorded in GL=276** and depreciated over the estimated useful lives of the assets. The accumulated depreciation should be recorded in GL=277**. Non-Library Reference Materials Also included in furniture and equipment are books and other reference materials that are not circulated to students or the general public (not contained in a publicly supported library). Books and other reference materials that are circulated to students or the general public are considered library resources and when later adding the accounting data, should be recorded in GL=282**; RTYPE=6. If the following fields are entered on the Property Custodian Mini Menu screen (FC), the screen on the next page will display. TYPE NA - Property Non-Accounting Data Entry SEL 3 - Furniture and Equipment ORG Specific organization unit to which the

machinery/equipment is charged ITEM Property Item Number



Procedures for the use of this screen follow. Records created by using this screen will carry a transaction type N3 on the Property History File. Non-Accounting Data Entry – Furniture and Equipment Input screen 01

02 NAS3 10/01/2003 11:56:59 03 NON-ACCOUNTING DATA - FURNITURE AND EQUIPMENT - SINGLE INPUT 04 05 L1 L2 L3 L4 L5 ITEM NUM LOCATION CH-ITEM AQM VM COND 06 85 20 03 00 000 DD 987654 37 02 1 1 2 07 08 DESCRIPTION CLASS IC INS.CODE PROPERTY-DOC09 4-DR SEDAN CHEVR F012 00 00 00 AABB123 10 11 ........MAINTENANCE/WARRANTY......... 12 MWI VENDOR EXDT MWIC MANUFACTURER SERIAL NUMBER 13 W VF591101274001 V0927004889962123 14 15 FED.PART. STATE PART. DPM MDC LU ELU EST.SALVAGE U.A. REC-DT 16 1 Y 1 17 18 ............LEASE PURCHASE.......... 19 TITLE NUMBER TOTAL PRINCIPAL TOTAL INTEREST MIC PROPERTY UNIQUE 20 21 22 NEXT: SEL ORG L1-L5 85 20 03 00 000 ITEM NUM TYPE SEL 23 Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12---24 CONT MINI MAIN RFRSH CAN

1. On line 6, the following fields are displayed: L1 L2 L3 L4 L5 Specific organization unit to which the

machinery/equipment is charged; retrieved from the initial request; protected field.



required; must be titled on Title File. CH-ITEM Chained Item Number; optional; 8

alphanumeric; must be a valid item number; Item may be chained to itself.












2. On line 9, the following fields are displayed for input: DESCRIPTION Any 35 character alphanumeric description of

the machinery/equipment; optional. CLASS Property Classification Code; 10

alphanumeric; required; must be titled on the Title File.



IC Idle code; required; must be “Y” or “N”; defaults to “N” if left blank.

Y = yes - machinery/equipment is idle at this

time. N = no - machinery/equipment is not idle at

this time.

INS. CODE Insurance Code; optional; if used, last four characters equal Expiration Date (MMYY).

PROPERTY-DOC Property Document Number; required; 11

alphanumeric. 3. On line 13, the following fields are displayed: MWI Maintenance/Warranty Indicator; indicates a

maintenance or warranty contract; optional; valid input is:



maintenance/warranty contract; optional; accepted only if MWI is input; 21 alphanumeric.

EXDT Maintenance/Warranty Expiration Date; the

date the maintenance/warranty contract expires; optional; accepted only if MWI is input; 8 numeric (MMDDYYYY).

MWIC Maintenance/Warranty Interval Code; optional;

accepted only if MWI is input; valid input is:

M - monthly Q - quarterly S - semi-annually A - annually



O - other MANUFACTURER Vendor Identification Number for the

builder/manufacturer of the machinery/ equipment; optional; 16 alphanumeric.

SERIAL NUMBER Builder’s/Manufacturer’s serial number

assigned to the machinery/equipment; optional; 17 alphanumeric.

4. On line 16, the following fields are displayed for input: FED. PART. The amount of federal monies used to

purchase the machinery/equipment; optional; (9999999999.99).


the machinery/equipment; optional field; (9999999999.99).

DPM Depreciation Method; required; defaults to “1”


0 - no depreciation 1 - straight line 2 - service life 3 - double declining balance 4 - 1½ declining balance

MDC Monthly Depreciation Calculated; required;

enter “Y” if the machinery/equipment is to be depreciated on a monthly basis, enter “N” if not; defaults to “N” if left blank.

LU Life Units; measurement focus; optional;

defaults to “1” if left blank; valid input is:

1 - months 2 - hours 3 - miles 4 – other



ELU Expected Life Units; number of life units expected for an item; calculated based on the Class Code, protected.

EST. SALVAGE Estimated Salvage Value; optional;

(9999999999.99). U.A. Use Allowance; represents percentage of the

amount reimbursed by the federal government when using state owned property for a federal project; optional; (9999).

REC-DT The date the property is physically received by

the agency; defaults to acquisition date if left blank; (MMDDYYYY).

5. On line 20, the following fields are displayed for input: TITLE NUMBER Machinery/Equipment Title Number; optional;

15 alphanumeric. TOTAL PRINCIPAL Lease Purchase Total Principal; optional;


TOTAL INTEREST Lease Purchase Total Interest; optional;



Lease Purchase Contract; optional; accepted only when AQM=4, 6, or 7; 3 numeric.


used in any manner an agency desires; optional; 20 alphanumeric.


next desired screen within the NA Type may be entered. Alternatively, the appropriate TYPE and SEL codes may be entered to



transfer to a different screen. Any valid TYPE and SEL may be entered.


PF3 - processes current screen and returns mini menu. PF4 - processes current screen and returns main accounting

menu. PF5 - refreshes screen and displays screen as it appeared

before any input was made. PF12- escapes and does not process current screen.

Non-Accounting Data Entry - Infrastructure Infrastructure and Infrastructure Improvements (GL=274**; RTYP=4; CLASS=I***) Infrastructure assets are long-lived capital assets that normally are stationary in nature and normally can be preserved for a significantly greater number of years than most capital assets. Examples of infrastructure assets include roads, bridges, tunnels, drainage systems, water and sewer systems, dams, and street lighting systems. Infrastructure assets should be capitalized and depreciated unless the modified approach per GASB Statement No. 34 is used. To use the modified approach, the infrastructure assets have to comprise a network or subsystem of a network (eligible infrastructure assets), and the following criteria are met:

• The assets are managed using a qualifying asset management system.

• It is documented that the assets are being preserved at or above a condition level established by the government.

Currently, for the State of Florida, the Department of Transportation (DOT) is the only agency using the modified approach to account for the agency’s eligible infrastructure assets.



Improvements made to infrastructure assets that extend the useful lives or increase the value of the assets, or both, beyond one year should also be capitalized. When later adding the accounting data, the cost of depreciable infrastructure assets over the statewide financial statement capitalization threshold should be recorded with GL=274** and depreciated over the estimated useful lives of the assets. The accumulated depreciation should be recorded with GL=275**. The cost of infrastructure assets accounted for using the modified approach should be recorded in GL=263** (used by DOT only). If the following fields are entered on the Property Custodian Mini Menu screen (FC), the screen shown below will display. TYPE NA - Property Non-Accounting Data Entry SEL 4 - Improvements other than Buildings ORG Specific organization unit to which the

improvements is charged ITEM Property Item Number Procedures for the use of this screen follow. Records created by using this screen will carry a transaction type N4 on the Property History File. Non-Accounting Data Entry – Improvements screen 01

02 NAS4 10/01/2003 11:58:41 03 NON-ACCOUNTING DATA - IMPROVEMENTS OTHER THAN BUILDINGS - SINGLE INPUT 04 05 L1 L2 L3 L4 L5 ITEM NUM LOCATION CH-ITEM AQM VM COND 06 85 20 02 02 214 FP 042483 01 05 0335 FB 282930 1 1 2 07 08 DESCRIPTION CLASS IC INS.CODE PROPERTY-DOC09 FLAGPOLE I200 00 00 00 10 11 ........MAINTENANCE/WARRANTY.......... ...........LEASE PURCHASE........... 12 MWI VENDOR EXDT MWIC TOTAL PRINCIPAL TOTAL INTEREST MIC 13 14



15 BUILDER FED.PART. STATE PART. DPM MDC LU ELU 16 CONSENSUS BUILDERS 650.00 650.00 1 Y 1 17 18 19 EST.SALVAGE U.A. REC-DT PROPERTY UNIQUE 20 21 22 NEXT: SEL ORG L1-L5 85 20 02 02 214 ITEM NUM TYPE SEL 23 Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12---24 CONT MINI MAIN RFRSH CAN


improvement is charged; retrieved from the initial request; protected field.



must be titled on the Title File. CH-ITEM Chained Item Number; optional; 8







1 - cost 2 - appraised historical 3 - appraised fair market value



4 - assigned value 5 - book value 9 - other





the improvement; optional field. CLASS Property Classification Code; 10

alphanumeric; required field; must be titled on the Property Title File.

IC Idle code; required field; must be “Y” or “N”;

defaults to “N” if left blank.

Y = yes - item is idle at this time. N = no - item is not idle at this time.

INS. CODE Insurance Code; optional field; if used, last

four characters equal Expiration Date (MMYY). PROPERTY-DOC Property Document Number; required field; 11

alphanumeric. 3. On line 13, the following fields are displayed for input: MWI Maintenance/Warranty Indicator; indicates a

maintenance or warranty contract; optional field; valid input is:

M - maintenance



W - warranty


improvement contract; optional field; accepted only if MWI is input; 21 alphanumeric.


date the improvement contract expires; optional field; accepted only if MWI is input; 8 numeric (MMDDYYYY).

MWIC Maintenance/Warranty Interval Code; optional

field; accepted only if MWI is input; valid input is:

M - monthly Q - quarterly S - semi-annually A - annually O - other

TOTAL PRINCIPAL Lease Purchase Total Principal; optional field;

accepted only when AQM = 4, 6, or 7; (9999999999.99).

TOTAL INTEREST Lease Purchase Total Interest; optional field;



Lease Purchase Contract; optional field; accepted only when AQM = 4, 6, or 7; 3 numeric.

4. On line 16, the following fields are displayed: BUILDER Vendor Identification Number for the builder of

the improvement; optional field; 16 alphanumeric.



FED. PART. The amount of federal monies used to purchase the improvement; optional field; (9999999999.99).

STATE PART. The amount of state monies used to purchase the improvement; optional field; (9999999999.99).

DPM Depreciation Method; required field; defaults to "1" if left blank; valid input is:


MDC Monthly Depreciation Calculated; required field; enter "Y" if the improvement is to be depreciated on a monthly basis, enter "N" if not; defaults to "N" if left blank.

LU Life Units; measurement focus; optional field; defaults to "1" if left blank; valid input is:

1 - months 2 - hours 3 - miles 4 – other

ELU Expected Life Units; number of life units expected for the item; calculated based on the Class Code, protected.

5. On line 20, the following fields are displayed for input: EST. SALVAGE Estimated Salvage Value; optional field;

(9999999999.99).

U.A. Use Allowance; represents percentage of the amount reimbursed by the federal government when using state owned property for a federal



project; optional field; (9999).

REC-DT The date the property was physically received by the agency; defaults to acquisition date if left blank; (MMDDYYYY).

PROPERTY UNIQUE This is an agency unique code that may be used in any manner an agency desires; optional; 20 alphanumeric.


next desired screen within the NA Type may be entered. Alternatively, the appropriate TYPE and SEL codes may be entered to transfer to a different screen. Any valid TYPE and SEL may be entered.

7. Lines 23 and 24 indicate the following available Program

Functions:



Non-Accounting Data Entry – Construction Work in Progress Construction Work in Progress (GL=278**; RTYP=5; CLASS=X004) Construction work in progress reflects the economic construction activity status of buildings and other structures, infrastructure, additions, alterations, reconstruction, and installation, which are substantially incomplete. When later adding the accounting data, the cost of construction work



in progress should be recorded in GL 278** and should not be depreciated. Construction work in progress assets should be capitalized to their appropriate capital asset categories upon the earlier occurrence of: execution of substantial completion of contract documents, occupancy, or when the assets are placed into service. It is the agency’s responsibility to track all costs related to construction work in progress so that the final value of the constructed asset is correctly captured. Agencies should not use multiyear appropriations for a project to circumvent the capitalization threshold for the project. If the following fields are entered on the Property Custodian Mini Menu screen (FC), the screen shown below will display. TYPE NA - Property Non-Accounting Data Entry SEL 5 - Construction Work-in-Progress ORG Specific organization unit to which the construction

is charged ITEM Property Item Number Procedures for the use of this screen are described below. Records created by using this screen will carry a transaction type N5 on the Property History File. Non-Accounting Data Entry – Work-In-Progress screen 01

02 NAS5 10/01/2003 12:01:54 03 NON-ACCOUNTING DATA - CONSTRUCTION WORK-IN-PROGRESS - SINGLE INPUT 04 05 L1 L2 L3 L4 L5 ITEM NUM LOCATION AQM VM PROPERTY-DOC 06 85 10 20 00 000 BB 345678 05 10 5 1 07 08 DESCRIPTION CLASS INS.CODE 09 BUILDING – CALDWELL X004 00 00 00 CON 0703 10 11 BUILDER FED.PART. STATE PART. REC-DT 12 MASONRY ARTS INC 1000000.00 900000.00 04012000 13 14 PROPERTY UNIQUE 15 080924-99



16 17 18 19 20 21 22 NEXT: SEL ORG 85 10 20 00 000 ITEM NUM TYPE SEL 23 Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10—PF11--PF12--- 24 CONT MINI MAIN RFRSH CAN


construction is charged; retrieved from the initial request; protected field.



required field; must be titled on the Title File. AQM Acquisition Method; required field; defaults to

“1” if left blank; valid input is:


VM Valuation Method; defaults to “1” if left blank;

required field; valid input is:


PROPERTY-DOC Property Document Number; required field; 11

alphanumeric.




the construction; optional field.

CLASS Property Classification Code; 10 alphanumeric; required field; must be titled on the Title File.

INS. CODE Insurance Code; optional field; if used, last

four characters equal Expiration Date (MMYY). 3. On line 12, the following fields are displayed for input: BUILDER Vendor Identification Number for the builder of

the construction; optional field; 16 alphanumeric.

ED. PART. The amount of federal monies used to perform the construction; optional field; (9999999999.99).

STATE PART. The amount of state monies used to perform the construction; optional field; (9999999999.99).

REC-DT The date the property was physically received by the agency; defaults to acquisition if left blank; (MMDDYYYY).

4. On line 15, the following field is displayed for input: PROPERTY UNIQUE This is an agency unique code that may be


On line 22, the NEXT line, SEL, L1 L2 L3 L4 L5, and ITEM NUM for the

next desired screen within the NA Type may be entered. Also, on line 22, the appropriate TYPE and SEL codes may be entered to transfer to a different screen. Any valid TYPE and SEL may be entered.






Non-Accounting Data Entry - Other Fixed Assets Works of Art and Historical Treasures To add works of art and historical treasures to the agency property records through the Non-Accounting Data Entry function, please see the screen on page 46 and procedures for adding Other Fixed assets beginning on page 45.

Works of art and historical treasures should be capitalized at their historical cost at acquisition or fair value on the date of donation (if donated) unless they belong to a collection that meets the following criteria:

1. The collection is held for public exhibition, education, or research in the furtherance of public service, rather than financial gain.

2. The collection is protected, kept unencumbered, cared for, and

preserved.

3. The collection is subject to an organization policy that requires the proceeds from sales of collection items to be used to acquire other items for collections.

Collections already capitalized as of June 30, 1999 will remain capitalized, and all additions to those collections will be capitalized, even if they meet the criteria listed above for exemption from capitalization. For collections not capitalized, it is required that a description of the collection and the reasons the assets are not capitalized should be documented and reported to the Chief Financial Officer for inclusion in the statewide



financial statements. The cost of capitalized works of art and historical treasures should be depreciated over their estimated useful lives unless the works of art and historical treasures are inexhaustible.

An inexhaustible capital asset is one whose economic benefit or service potential is used up so slowly that its estimated useful life is extraordinarily long. Depreciable Works of Art and Historical Treasures (GL=264**; RTYP=6; CLASS=A***)

To add depreciable works of art and historical treasures to the agency property records through the Non-Accounting Data Entry function, please see the screen on page 46 and procedures for adding other assets beginning on page 45. When later entering the accounting data, the cost of depreciable works of art and historical treasures should be recorded in GL=264**, and the accumulated depreciation should be recorded in GL=265**. Non-depreciable Works of Art and Historical Treasures (GL=266**; RTYP=6; CLASS=X003) To add non-depreciable works of art and historical treasures to the agency property records through the Non-Accounting Data Entry function, please see the screen on page 46 and procedures for adding other assets beginning on page 45. When later adding the accounting data, the cost of non-depreciable works of art and historical treasures should be recorded in GL=266**. Leasehold Improvements (GL=267**; RYTP=6; CLASS=R***) To add leasehold improvements to the agency property records through the Non-Accounting Data Entry function, please see the screen on page 46 and procedures for adding other assets beginning on page 45. A leasehold improvement is an improvement made to a leased building or infrastructure asset by an agency that has the right to use this



leasehold improvement over the term of the lease. This improvement will revert to the lessor at the expiration of the lease. The lessor may be another state agency or someone outside of the state government. The lessee generally should be responsible for recording the improvement if the lessee pays for the improvement. Leasehold improvements should not include maintenance and repairs done in the normal course of business. Further, moveable equipment or office furniture that is not attached to the leased property is not considered a leasehold improvement. (See the section on Buildings and Building Improvements for examples on maintenance and repairs.) The cost of a leasehold improvement should be depreciated over the shorter of (1) the remaining lease term, or (2) the estimated useful life of the improvement. Leasehold improvements do not have a residual value. Improvements made in lieu of rent should be expensed in the period incurred. If the lease contains an option to renew and the likelihood of renewal is uncertain, the leasehold improvement should be depreciated over the life of the initial lease term or estimated useful life of the improvement, whichever is shorter.

When later adding the accounting data, the cost of leasehold improvements over the statewide financial statewide capitalization threshold should be recorded in GL=267**. The accumulated depreciation should be recorded in GL=268**. Library Resources (GL=282**; RTYP=6; CLASS=L***) To add library resources to the agency property records through the Non-Accounting Data Entry function, please see the screen on page 46 and procedures for adding other assets beginning on page 45. Library Resources are information sources that are circulated to students or the general public such as books, journals, periodicals, audio/visual media, computer-based information, manuscripts, maps, documents, and similar items which provide information essential to the learning process or which enhance the quality of academic, professional, or research libraries.



When later entering the accounting data, the cost of library resources over the statewide financial statement capitalization threshold should be recorded in GL=282** and depreciated over the estimated useful lives of the library resources. The accumulated depreciation should be recorded in GL=283**. Property Under Capital Lease (GL=284**; RTYP= 6; CLASS=C***) To add property under capital lease to the agency property records through the Non-Accounting Data Entry function, please see the screen on page 46 and procedures for adding other assets beginning on page 45. Assets should be capitalized if the lease agreement meets any one of the following criteria:

1. The lease transfers ownership of the property to the lessee by the end of the lease term.

2. The lease contains a bargain purchase option.

3. The lease term is equal to 75 percent or more of the estimated economic life of the lease property.

4. The present value of the minimum lease payments at the inception of the lease, excluding executory costs, equals at least 90 percent of the fair value of the leased asset.

When later adding the accounting data, the cost of assets under the capital lease over the statewide financial statement capitalization threshold should be recorded in GL=284** and depreciated over the estimated useful lives of the assets. The accumulated depreciation should be recorded in GL=285**. A lease that does not meet any of the above capitalization requirements should be reported separately as an operating lease to the Chief Financial Officer for inclusion in the statewide financial statements. Other Fixed Assets (GL=288**; RTYP=6; CLASS=O***) To add other fixed assets to the agency property records through the



Non-Accounting Data Entry function, please see the screen on page 46 and procedures for adding other assets beginning below. Other fixed assets are those long-term assets that are not otherwise classified in another capital asset category. The cost of other fixed assets over the statewide financial statement capitalization threshold should be recorded in GL 288** and depreciated over the estimated useful lives of the assets. The accumulated depreciation should be recorded in GL 289**. Computer software that is either purchased or internally developed should be capitalized as other fixed assets if the cost of the computer software exceeds the statewide financial statement capitalization threshold. Capitalization of computer software includes software license fees, if the total dollar amount of the fee divided by the number of units served (terminals) exceeds the threshold. For internally developed software, only costs associated with the application development phase should be capitalized. Costs associated with the preliminary project and the post-implementation/operating phases should be expensed as incurred. Costs to develop or obtain software that allows for access or conversion of old data by new information systems should also be capitalized. General and administrative costs and overhead expenditures associated with software development should not be capitalized.



Adding Other Assets If the following fields are entered on the Property Custodian Mini Menu screen (FC), the screen shown on the next page will display. TYPE NA - Property Non-Accounting Data Entry SEL 6 - Other Fixed Assets ORG Specific organization unit to which the asset is

charged ITEM Property Item Number Procedures for the use of this screen are described beginning below. Records created by using this screen will carry a transaction type N6 on the Property History File. Non-Accounting Data Entry – Other Assets screen 01

02 NAS6 10/01/2003 12:03:45 03 NON-ACCOUNTING DATA - OTHER ASSETS – SINGLE INPUT 04 05 L1 L2 L3 L4 L5 ITEM NUM LOCATION CH-ITEM AQM VM COND 06 85 10 40 10 000 OA 312214 06 10 0005 1 1 1 07 08 DESCRIPTION CLASS IC INS.CODE PROP-DOC 09 COMPUTER SOFTWARE 5 YRS O061 00 00 00 10 11 ........MAINTENANCE/WARRANTY............ 12 MWI VENDOR EXDT MWIC MANUFACTURER SERIAL NUMBER 13 14 15 FED.PART. STATE PART. DPM MDC LU EST.SALVAGE U.A. 16 1 Y 1 17 18 ............LEASE PURCHASE.......... 19 TOTAL PRINCIPAL TOTAL INTEREST MIC REC-DT PROPERTY UNIQUE 20 21 22 NEXT: SEL ORG L1-L5 85 10 40 10 000 ITEM NUM TYPE SEL 23 Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12---24 CONT MINI MAIN RFRSH CAN

1. On line 6, the following fields are displayed: L1 L2 L3 L4 L5 Specific organization unit to which the asset

is charged; retrieved from the initial request;



protected field. ITEM NUM Property Item Number; retrieved from the


required field; must be titled on the Title File. CH-ITEM Chained Item Number; optional field; 8


AQM Acquisition Method; required field; defaults to

"1" if left blank. Valid input is:


VM Valuation Method; required field; defaults to

"1" if left blank; valid input is:



property; defaults to "1" if left blank; valid input is:

1 - new 2 - good 3 - fair 4 – poor




the asset; optional field.

CLASS Property Classification Code; 10 alphanumeric; required field; must be titled on the Title File.

IC Idle code; required field; must be "Y" or "N"; defaults to “N” if left blank.

Y = yes - asset is idle at this time. N = no - asset is not idle at this time.

INS. CODE Insurance Code; optional field; if used, last four characters equal Expiration Date (MMYY).

PROPERTY-DOC Property Document Number; required field; 11

alphanumeric. 3. On line 13, the following fields are displayed for input: MWI Maintenance/Warranty Indicator; indicates a

maintenance or warranty contract; optional field; valid input is:



maintenance/warranty contract; optional field; accepted only if MWI is input; 21 alphanumeric.


date the maintenance/warranty contract expires; optional field; accepted only if MWI is input; 8 numeric (MMDDYYYY).



MWIC Maintenance/Warranty Interval Code; optional

field; accepted only if MWI is input; valid input is:

M - monthly A - annually Q - quarterly O - other

S - semi-annually MANUFACTURER Vendor Identification Number for the

builder/manufacturer of the asset; optional field; 16 alphanumeric.

SERIAL NUMBER Builder's/Manufacturer's serial number

assigned to the asset; optional field; 17 alphanumeric.

4. On line 16, the following fields are displayed: FED. PART. The amount of federal monies used to

purchase the asset; optional field; (9999999999.99).


the asset; optional field; (9999999999.99). DPM Depreciation Method; required field; defaults

to “1” if left blank; valid input is:


MDC Monthly Depreciation Calculated; required

field; enter "Y" if the asset is to be depreciated on a monthly basis, enter "N" if not; defaults to "N" if left blank.

LU Life Units; measurement focus; optional field;

defaults to "1" if left blank; valid input is:



1 - months 2 - hours 3 - miles 4 - other

ELU Expected Life Units; number of life units

expected for the item; calculated based on the Class Code, protected.

EST. SALVAGE Estimated Salvage Value; optional field;

(9999999999.99). U.A. Use Allowance; represents percentage of the

amount reimbursed by the federal government when using state owned property for a federal project; optional field; (9999).

5. On line 20, the following fields are displayed for input: TOTAL PRINCIPAL Lease Purchase Total Principal; optional field;


TOTAL INTEREST Lease Purchase Total Interest; optional field;



Lease Purchase Contract; optional field; accepted only when AQM = 4, 6, or 7; 3 numeric.

REC-DT The date the property was physically received

by the agency; defaults to acquisition date if left blank; (MMDDYYYY).





On line 22, the NEXT line, the SEL, ORG L1-L5, and ITEM NUM for the next desired screen within the NA Type may be entered. Alternatively, the appropriate TYPE and SEL codes may be entered to transfer to a different screen. Any valid TYPE and SEL may be entered.

Lines 23 and 24 indicate the following available Program Functions:



Property Pending File (PP) The Property Pending file is a temporary “holding” file containing property related records that were not complete or correct, and therefore could not be added to the Property Master File. When property items are purchased and a disbursement recorded, there may be a time lag between the payment date and assignment of a property item number. The property item number is required to create and/or update property records on the Property Master File. Those items without a Property Item Number will be added to the Property Pending File. In cases where the property item number is available and entered with the property disbursement transaction, the Property Master is usually updated and the related fixed asset general ledger entries posted during the nightly property update. However, there are cases when the Property Master cannot be updated, either because the system rejected a transaction with a duplicate or “problematic” property item number or no item number was entered. In addition, all cash receipts, cash receipt corrections, and disbursement corrections must be reviewed by the property file custodian before they update the Property Master, and are therefore recorded on the Property Pending file as well. These property transactions must be "put on hold" until the property number is added, the error is corrected, the transaction is marked for posting to the Master, or the transaction is deleted. The file on which these transactions are “held” is the Property Pending File.



As stated, the Property Pending File is designed as the temporary storage file for property related accounting transactions until inconsistencies can be resolved. Below are some of the possible ways that records may be removed from the Property Pending File:

1. Assign a valid item number to any transaction with a missing or duplicate item number.

2. Update an invalid general ledger code to one that is valid for property transactions.

4. Change the status of the transaction to “A” which will bypass the duplicate item number edits and other edits, and indicate that this transaction is ready to update the Property Master file.

5. Enter “S” in the cash sale indicator field for property that has been sold.

6. Delete the transaction. In addition to the options listed above, if an item has been deleted in error, the ‘Undelete’ option is available to reestablish the record on the Pending File. Each night those records on the Property Pending file that have been “corrected” and/or have had the status code changed to “A”, will be reedited and if they pass all edits, they will update the Property Master File. *Note* An enhancement has now added the SWDN to the PP screens! Property Pending - Inquiry/Update

The Property Pending Inquiry/Update screen is used by the Property File Custodian to review and correct any items that were rejected during the property nightly processing and posted on the pending file. The Property Pending - Inquiry/Update Request screen shown below is accessed by the Property File Custodian by first retrieving the Property Custodian Mini Menu (FC) and then entering a TYPE of "PP" on the Property Custodian Mini Menu screen. Procedures for the use of this screen are given beginning on the next page.



Property Pending Inquiry/Update screen 01

02 PPMM 10/01/2003 12:04:3203 PROPERTY PENDING - INQUIRY/UPDATE - REQUEST 04 05 SEL PDN LINE SDN LINE ORG L1 - L5 06 07 08 09 SEL CODES 10 L LUMP SUM DISTRIBUTION OF SINGLE TRANSACTION 11 M MULTIPLE 12 U UNDELETE 13 14 15 16 17 18 19 20 21 22 TYPE SEL 23 Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12---24 CONT MINI MAIN RFRSH

1. Enter a SEL code of “L”, “M” or “U”.

L = Lump sum distribution of single transaction; this code should be selected to distribute the cost to individual property items when a single lump sum disbursement was recorded for several different items.

M = Multiple; this code should be used to review line by line the

disbursement/receipt transactions that are listed on the Pending



File. U = Undelete; this code will reverse a deletion of a record that was

previously placed in a "D", deleted status. Those records in a "D" status will not display on the Property Pending File, but may still be undeleted. The PDN, primary document number is required when using this option.

2. PDN (Primary Document Number), LINE (Primary Document Line

Number), SDN (Secondary Document Number), LINE (Secondary Document Line Number), and ORG L1 - L5 (Organization Code) should be entered to request specific disbursement/receipt transactions to be retrieved from the Pending File; optional field if SEL = “L” or “M”, PDN is required if SEL = “U”.

3. If only SEL of “L” or “M” is entered, all transactions on the Pending

File within the operator's security clearance will be displayed. 4. On line 22, the appropriate TYPE and SEL codes may be entered to



Functions:


input was made.

Property Pending - Multiple Inquiry/Update If a SEL of “M” is entered on the Property Pending - Inquiry/Update Request screen, the screen shown below will display. This screen displays transactions from the Property Pending File based on the search criteria entered on the Request screen. Up to three transactions are displayed per screen. Procedures for the use of this screen are given on the next few pages.



Property Pending – Inquiry/Update screen 01

02 PPM1 PROPERTY PENDING FILE - MULTIPLE INQUIRY/UPDATE 10/01/2003 11:42:42 03 ST ERRORS L1-L5 GF SF FID BE IBI TRN-DT VENDOR ID 04 CS PRIME-DOC SECOND-DOC OTHER-DOC TR GRANT CNTRT OCA PPI 05 ITEM NUM COUNT ....AMOUNT.... GL OBJECT CAT YR VENDOR NAME 06 PROJECT ID AU DESCRIPTION PEN-DT 07 B C E 85102020000 10 1 000001 85100000 00 09/30/2003 VF593300311001 08 V0000130001 51 09 BL ZZZZZZ 1800.00 71100 512000 060000 00 A&B OFFICE 10 3 HP 19 INCH MONITORS 09/30/2003 11 12 B E 85100202213 10 1 000001 85100000 00 09/27/2003 VF74225928047 13 V0000130002 51 14 000000 325.00 27600 511000 060000 00 BARNES & NOBLE 15 INSTRUCTOR'S BOOK 435 09/27/2003 16 17 H 85200202214 20 2 050001 85100100 00 09/27/2003 85200202213851000000018 V0078870001 99 19 -338.85 71100 516001 040000 00 20 09/27/2003 21 TYPE SEL 22 NEXT:SEL M PDN LINE SDN LINE ORG L1 – L5 23 Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12---24 CONT MINI MAIN RFRSH TOP FWD CAN

1. Items are displayed with the following data fields.

ST - Status Code; valid codes are:

A Input by the Property Custodian to indicate that a transaction has a valid duplicate item number, or that the transaction is changed/corrected and it is ready to update the Property Master. Tells the system to re-edit this item during nightly processing.

D Delete item from Property records.

L Transfer to Lump Sum Screen.

ERRORS - Error Codes; valid codes are:

B Transaction has an Item Number = ‘ZZZZZZ’ or a non-

numeric Item Number, or no item number.

C General Ledger Code is not valid for Property (not 26***, 27***, or 28***), or the General Ledger Code is not valid for the Organization.



E Disbursement transaction has no valid Ownership Fund

on the correlation table.

F Disbursement transaction item number is already on Property Master File with accounting data.

G Disbursement transaction General Ledger Code does not match record type on Master File.

H Transaction automatically added to Pending - refers to all cash receipts and to negative disbursements.

I General Ledger Code on transaction does not match General Ledger Code on Property Master.

J Transaction would have reduced an amount on Property Master to a negative figure.

K Transaction AMOUNT could not be divided equally by COUNT.

M Transaction item number is not on Property Master File with accounting data – refers to all Cash Receipts, TR16 lease purchases, or TR16 depreciation adjustments.

N Operating Fund does not match active Purchasing Fund.

O Item Number already on file with different Organization

Code.

P Ownership Fund on transaction does not match existing Ownership Fund on Property Master.

Q Agency is in single year processing but PPI = Y.

T A TR16 adjustment was entered affecting accumulated depreciation. The addition would cause the accumulated depreciation to exceed: ACQ.COST - SALVAGE.

U Property Master record marked as disposed, no update allowed.



V Input amount + Acquisition Cost - Estimated Salvage is

less than Life-To-Date depreciation.

Z 10 Purchasing Funds have already been added to the file on a single record - call FLAIR to have counter increased.

Note: The Status Code must be changed to ‘A’,’D’, or ‘L’ for the transaction to be processed. Those items with a Status Code of ‘A’ will be processed during nightly update. If Status is not changed, the item will remain on the Pending File. L1 L2 L3 L4 L5 Specific organization unit to which the

disbursement/receipt is charged; protected field.

GF SF FID BE IBI Purchasing Fund; must have a correlated

Ownership Fund; protected field. TRN-DT Transaction date; the date carried on the

disbursement/receipt; protected field. VENDOR-ID Vendor Identification Number; protected field. CS Cash Sale Indicator; optional field; valid input

is an ‘S’. PRIME-DOC Primary Document Number; protected field. SECOND-DOC Secondary Document Number; protected field. OTHER-DOC Other Document Number; protected field. TR Transaction Type used to record the

disbursement/receipt; protected field. GRANT Grant Number; protected field. CNTRT Contract Number; protected field. OCA Other Cost Accumulator; protected.



PPI Prior Period Indicator; when in dual year processing and TR53 is the transaction type, not protected. Otherwise, the field is protected.

ITEM NUM Property Item Number; optional field; first two

characters alpha/numeric; last six characters numeric.

COUNT Property Item Counter; if entered, generates

item numbers for several items entered with a lump sum disbursement transaction.

AMOUNT Disbursement/receipt amount; protected field. GL General Ledger Code; if changed must be

appropriate for the Record Type as follows: Record Type GL

1 (Land) 271** 2 (Building) 272** or 273** 3 (Furn. & Equip) 276** or 277** 4 (Improvements) 274**, 275**, or

263** 5 (Const. W-I-P) 278** 6 (Other Fixed Assets) 264**, 265**,

266**,267**, or 28***

OBJECT Object Code; protected field. CAT Appropriation Category/Revenue Source;

protected field. YR Year; protected field. VENDOR NAME Vendor Short Name; protected field. AU Agency Unique; protected field. PROJECT ID Project Identification Number; protected field.



DESCRIPTION Optional field; may be changed as necessary. PEN-DT Date item was added to Property Pending file;

protected field. 2. On line 21, the appropriate TYPE and SEL codes may be entered to


3. On line 22, the NEXT line, the SEL, PDN, LINE, SDN, LINE, and ORG

L1 - L5 may be entered as several criteria for the next desired transactions.


Functions:


input was made. PF6 - returns first record meeting search criteria. PF8 - pages forward one screen. PF12- escapes and does not process current screen.

Property Pending - Lump Sum Distribution If a SEL of “L” was entered on the Property Pending - Inquiry/Update Request screen, or a Status Code of “L” was entered for a line item on the Property Pending File Multiple Inquiry/Update screen, the screen shown below will display. This screen is used by the Property File Custodian to distribute costs to specific property items when a lump sum disbursement for several items was recorded. Procedures for the use of this screen follow.



Property Pending – Lump Sum Distribution screen 01

02 PPL1 10/01/2003 11:42:17 03 PROPERTY PENDING FILE - LUMP SUM DISTRIBUTION 04 05 L1-L5 GF SF FID BE IBI AU TR TRN-DT VENDOR ID 06 PRIME-DOC SECOND-DOC OTHER-DOC GRANT CNTRT OCA PPI PROJECT ID 07 ORIGINAL AMOUNT REMAINING BALANCE GL OBJECT CATEGORY YR VENDOR NAME 08 09 85100202000 10 1 000001 85100000 00 51 09/30/2003 VF593300311001 10 V0000130001 11 1800.00 1800.00 71100 512000 060000 00 A&B OFFICE 12 13 CS ITEM NUM COUNT ....AMOUNT.... DESCRIPTION PPI 14 ZZ 000000 1800.00 3 HP 19 INCH MONITORS 15 16 17 18 19 20 21 TYPE SEL 22 NEXT:SEL L PDN LINE SDN LINE ORG L1 - L5 23 Enter-PF1---PF2---PF3---PF4---FP5---PF6---PF7---PF8---PF9---PF10--PF11--PF12---24 CONT MINI MAIN RFRSH TOP FWD CAN

1. One lines 8 - 10, the following data fields are displayed protected.

L1 L2 L3 L4 L5 GF,SF,FID,BE,IBI AU (Agency Unique) TR (Transaction Type) TRN-DT (Transaction Date) VENDOR-ID PRIME-DOC SECOND-DOC OTHER-DOC GRANT CNTRT (Contract Number) OCA (Other Cost Accumulation) PPI (Prior Period Indicator) PROJECT ID ORIGINAL AMOUNT (Original Disbursement Amount) REMAINING AMOUNT (Undistributed Disbursement Amount) OBJECT CATEGORY YR (Year)



VENDOR NAME

Of the items on lines 8 - 10, only the GL (General Ledger) code may be changed.

2. On lines 13 - 19, the following fields may be entered to distribute the

Remaining Balance.

CS Cash Sale Indicator, 1 alphanumeric, ‘S’ only ITEM NUM 8 alphanumeric COUNT 4 numeric AMOUNT 9999999999.99 DESCRIPTION 35 alphanumeric

3. On line 20, the appropriate TYPE and SEL codes may be entered to


4. On line 21, the NEXT line, the SEL, PDN, LINE, SDN, LINE, and ORG

L1 - L5 may be entered to request the next desired transactions. 5. Lines 23 and 24 indicate the following available Program Functions:


input was made. PF6 - returns first record meeting search criteria. PF8 - pages forward one screen. PF12- escapes and does not process current screen.



Property Master File Inquiry/Update (PM) The Property Master File Inquiry/Update screens are used by the Property Custodian to inquire into existing property records and to update (make changes to) these records if necessary. These screens are used to update non-accounting data carried on the property record and to add non-accounting data when an item was added to the Property File with accounting data only. The non-accounting data is then added through these screens, it is at that time that the Custodian Identification (CID) Number is assigned to the property record. To access Property Master file records, the operator will first retrieve the Fixed Asset - Custodial Function (FC), and from that mini menu, the following codes may be entered to retrieve the specific screens as described below. TYPE PM - Property Master File SEL Selection option; required input:

I - single inquiry U - single update

ORG The specific organization unit to which the item is

charged; optional field. ITEM Property Item Number; required if RTYPE is blank;

otherwise, optional field. RTYPE Property Record Type; required if ITEM is blank;

otherwise, optional field; valid record types are:

1 - Land 2 - Building 3 - Machinery and Equipment 4 - Improvements Other than Buildings 5 - Construction Work-in-Progress 6 - Other Fixed Assets

PAGE Each inquiry/update request consists of two or more



screens containing unique data; "1" denotes the first screen; "2" denotes the second screen; "3" denotes the third screen; "4" denotes the fourth screen. If left blank, it defaults to page 1. From page 1, the operator may view subsequent pages by pressing ENTER. If PAGE is input, only the specified page for all records within the RTYPE entered will display.

The screen returned will depend upon the search criteria entered as described above. If only TYPE, SEL and RTYPE are entered, the system will display the first record on file meeting that criteria. All other fields are optional. Each inquiry/update screen available is described on the following pages. Any unprotected fields displayed on the inquiry/update screen may be changed as necessary, if the operator has update (U) capability in the "FC" Function within his access control security. If the operator has inquiry (I) capability only, then no changes may be made. On the NEXT line (line 22) of any of the Property Master file screens, the operator may enter the next RTYP, PAGE, L1 L2 L3 L4 L5, and ITEM NUM for the next desired screen. Alternatively, the appropriate TYPE and SEL codes may be entered to transfer to a different screen. Any valid TYPE and SEL may be entered. Lines 23 and 24 indicate the following available Program Functions for each of these inquiry/update screens:





PF12- escapes and does not process current screen.

For detailed descriptions of the data fields displayed on the Property Master File screens, see the Data Code Dictionary, Appendix A. Property Master Inquiry/Update - Land If a TYPE of “PM”, a SEL of “I” or “U”, and an RTYPE of “1” or ITEM are entered on the Property Custodian Mini Menu screen, the following screens will display. Any update made on these screens will carry a transaction type U1 on the Property History File. There are two screens (pages) for each Land Property Master File record. Procedures for the use of these screens are described on the following pages. Land Master File – Inquiry/Update screen 1 01

02 PML1 10/01/2003 12:08:10 03 LAND - MASTER FILE - INQUIRY/UPDATE PAGE 1 04 05 L1 L2 L3 L4 L5 ITEM NUM LOCATION AQM VM ORIGDT L-UPDT 06 85 10 01 02 214 GG 222222 37 10 05 1 1 12/01/1974 08/16/200007 08 DESCRIPTION CLASS IC REC-DT 09 ONE ACRE LAND X001 00 00 00 N 12011974 10 11 FED.PART. STATE PART. GL OBJECT STATE PROGRAM OCA 12 27100 562000 1112122000 000000 13 14 PRIME-DOC SECOND-DOC VENDOR ID ACQ.COST ACQ-DT CID 15 VA24560001 VF591039572001 50000.00 12/01/1974 PROP 16 17 SC PROPERTY UNIQUE PROPERTY DOC 18 FLETCHER & GARAGE 120174 19 20 21 ITEM NUM PAGE RTYP L1-L5 TYPE SEL 22 NEXT: 23 Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12---24 CONT MINI MAIN RFRSH TOP FWD CAN

Land Screen 1 = Page 1 - The fields on this screen that may be changed are:

ITEM NUM



LOCATION AQM (Acquisition Method) VM (Valuation Method) DESCRIPTION CLASS IC (Idle Code) REC-DT (Receiving Date) FED. PART. (Federal Participation) STATE PART. (State Participation) OBJECT OCA (Other Cost Accumulator) PROPERTY UNIQUE PROPERTY-DOC (Property Document Number)

Land Master File – Inquiry/Update screen 2 01

02 PML2 10/01/2003 12:09:07 03 LAND - MASTER FILE - INQUIRY/UPDATE PAGE 2 04 L1 L2 L3 L4 L5 ITEM NUM LOCATION OWNERSHIP FUND PROPERTY-DOC 05 85 10 01 02 214 GG-222222 37 10 05 80 9 000001 120174 06 07 AU CAT YR CONTRACT CY EF EGL GRANT GY PROJECT 08 080392 00 FLETCHER 09 10 .....CURRENT USE FUND.......... ..........PURCHASING FUND(S)........... 11 GF SF FID BE IBI GF SF FID AMOUNT DONATED VALUE

IND12 10 1 000001 85100000 00 10 1 000001 50000.00 A13

14 ......STATUS/DISPOSITION........ 15 SC DISP PROCEEDS DISP-RDOC 16 17 18 DISP-VENDOR DISPDT DA 19 20 21 22 NEXT: ITEM NUM PAGE RTYP L1-L5 TYPE SEL 23 Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12---24 CONT MINI MAIN RFRSH TOP FWD CAN

Land Screen 2 = Page 2 - The fields on this screen that may be changed are:

PROPERTY-DOC (Property Document Number) AU (Agency Unique) YR (Year) CONTRACT



CY (Contract Year) EF (External Fund) EGL (External General Ledger) GRANT GY (Grant Year) PROJECT CURRENT USE FUND (GF,SF,FID,BE,IBI)



Property Master Inquiry/Update - Buildings If a TYPE of “PM”, a SEL of “I” or “U”, and a RTYPE of “2” or ITEM are entered on the Property Custodian Mini Menu screen, the following screens will display. (See next page.) Any update on these screens will carry a transaction type of U2 on the Property History File. There are four screens (pages) for each Property Master file Building record. Procedures for the use of these screens are described on the following pages. Building Master File – Inquiry/Update screen 1 01

02 PMB1 10/01/2003 13:32:0003 BUILDING - MASTER FILE - INQUIRY/UPDATE PAGE 1 04 05 L1 L2 L3 L4 L5 ITEM NUM LOCATION AU CH-ITEM AQM VM ORIGDT 06 85 20 30 00 000 BL 000511 15 10 005 5 1 12/01/197507 08 DESCRIPTION CLASS IC INS.CODE COND ACQ-DT 09 TWO STORY OFFICE BUILDING B027 00 00 00 N STD 0600 1 12/01/197510 11 INVEN-DT BUILDER BUILDING NAME FLRS SQFT MARKEL L-UPDT 12 06152000 ADAMS BUILDERS HUGGINS 2 20000 06.50 06/15/200013 14 BUILDING STREET ADDRESS PROPERTY UNIQUE CID 15 201 W. THIRD STREET PROP 16 17 SC PRIME-DOC SECOND-DOC VENDOR ID ACQ.COST PROPERTY-DOC 18 VA000149001 VF592176603003 625000.00 120175 19 20 21 ITEM NUM PAGE RTYP L1-L5 TYPE SEL 22 NEXT: 23 Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12---24 CONT MINI MAIN RFRSH TOP FWD CAN

Building Screen 1 = Page 1 - The fields on this screen that may be changed are:

ITEM NUM LOCATION AU (Agency Unique) CH-ITEM (Chained Item Number) AQM (Acquisition Method) VM (Valuation Method)



DESCRIPTION CLASS IC (Idle Code) INS. CODE (Insurance Code) COND (Condition) INVEN-DT (Inventory Date) BUILDER BUILDING NAME FLRS (Floors) SQFT (Square Feet) MARKEL (MARKEL %) BUILDING STREET ADDRESS PROPERTY UNIQUE PROPERTY-DOC (Property Document Number)

Building Master File Inquiry/Update screen 2 01

02 PMB2 10/01/2003 14:35:01 03 BUILDING - MASTER FILE - INQUIRY/UPDATE PAGE 2 04 05 L1 L2 L3 L4 L5 ITEM NUM LOCATION REC-DT CH-ITEM 06 85 20 30 00 000 BL 000511 15 10 005 12011975 07 08 FED. PART STATE PART. USE ALLOWANCE PROPERTY-DOC 09 120175 10 11 ..........................DEPRECIATION................................... 12 DPM MDC LU ELU RLU C-USAGE COST FOR DPR. M-PCT M-AMOUNT 13 1 Y 1 600 270 1083.34 541.67 14 15 ACCUM-DPR-AMT ACD-DT YTD-DPR-AMT PERIOD END-DT AMT TO BE DEP 16 178751.06 06/30/2003 1083.34 08/31/2003 171248.94 17 18 EST. SALVAGE ADJ-DT STOP-DT 19 300000.00 20 21 ITEM NUM PAGE RTYP L1-L5 TYPE SEL 22 NEXT: 23 Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12---24 CONT MINI MAIN RFRSH TOP FWD CAN


REC-DT (Receiving Date) FED. PART. (Federal Participation) STATE PART. (State Participation)



USE ALLOWANCE PROPERTY-DOC (Property Document Number) DEPRECIATION

DPM (Depreciation Method) MDC (Monthly Depreciation Calculated) LU (Life Units) C-USAGE (Current Life Unit Usage) COST FOR DPR. M-PCT (Monthly Percent Depreciation) ACCUM-DPR-AMT (Accumulated Depreciation Amount) YTD-DPR-AMT (Year-to-date Depreciation Amount) EST. SALVAGE STOP-DT (Depreciation Stop Date)

Building Master File – Inquiry/Update screen 3 01

02 PMB3 10/01/2003 14:47:24 03 BUILDING - MASTER FILE - INQUIRY/UPDATE PAGE 3 04 05 L1 L2 L3 L4 L5 ITEM NUM LOCATION PROPERTY-DOC 06 85 20 30 00 000 BL 000511 15 10 005 120175 07 08 .........................LEASE PURCHASE........................... 09 TOTAL PRINCIPAL TOTAL INTEREST MIC YTD PRINCIPAL YTD INTEREST 10 11 12 ............................ ........MAINTENANCE/WARRANTY............ 13 LTD PRINCIPAL LTD INTEREST MWI VENDOR EXDT MWIC 14 M VF593511723001 06302005 O 15 16 ......................STATUS/DISPOSITION............................... 17 SC DISP PROCEEDS DISP-RDOC DISPDT DA DISP-VENDOR 18 19 20 21 ITEM NUM PAGE RTYP L1-L5 TYPE SEL 22 NEXT: 23 Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12---24 CONT MINI MAIN RFRSH TOP FWD CAN


PROPERTY-DOC (Property Document Number) LEASE PURCHASE

TOTAL PRINCIPAL TOTAL INTEREST



MIC (Months in Contract) YTD PRINCIPAL YTD INTEREST LTD PRINCIPAL LTD INTEREST

MAINTENANCE/WARRANTY MWI (Maintenance/Warranty Indicator) VENDOR EXDT (Expiration Date) MWIC (Maintenance/Warranty Interval Code)

Building Master File Inquiry/Update screen 4 01

02 PMB4 10/01/2003 14:59:09 03 BUILDING - MASTER FILE - INQUIRY/UPDATE PAGE 4 04 OWNERSHIP 05 L1 L2 L3 L4 L5 ITEM NUM LOCATION GF SF FID PROPERTY DOC 06 85 20 30 00 000 BL 000511 15 10 005 50 2 050001 120175 07 08 CURRENT USE FUND........ ..........PURCHASING FUND(S)............... 09 GF SF FID BE IBI GF SF FID AMOUNT DONATED VALUE IND 10 50 2 050001 85200000 00 50 2 050001 625000.00 A 11 12 GL CAT YR OBJECT PROJECT 13 27200 080392 00 561000 HUGGINS 14 15 CNTRT CY GRANT GY 16 17 18 EF EGL OCA STATE PROGRAM 19 1112110000 000000 20 21 ITEM NUM PAGE RTYP L1-L5 TYPE SEL 22 NEXT: 23 Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12---24 CONT MINI MAIN RFRSH TOP FWD CAN


PROPERTY-DOC (Property Document Number) CURRENT USE FUND (GF, SF, FID, BE, IBI) YR (Year) OBJECT PROJECT CNTRT (Contract) CY (Contract Year)



GRANT GY (Grant Year) EF (External Fund) EGL (External General Ledger) OCA (Other Cost Accumulator) STATE PROGRAM

Property Master Inquiry/Update - Furniture and Equipment If a TYPE of “PM”, a SEL of “I” or “U”, and a RTYPE of “3” or ITEM are entered on the Property Custodian Mini Menu screen, the following screens will display. Any update on these screens will carry a transaction type of U3 on the Property History File. There are four screens (pages) for each Furniture and Equipment Property Master File record. Procedures for the use of these screens are described on the following pages. Furniture/Equipment Master File Inquiry/Update screen 1 01

02 PMF1 10/01/2003 15:13:03 03 FURNITURE AND EQUIPMENT - MASTER FILE - INQUIRY/UPDATE PAGE 1 04 05 L1 L2 L3 L4 L5 ITEM NUM LOCATION AU CH-ITEM AQM VM ORIGDT 06 85 20 03 00 000 DD 987654 37 10 1 1 09/30/1999 07 08 DESCRIPTION CLASS IC INS.CODE COND 09 4-DR SEDAN CHEVR F012 00 00 00 N STD 0903 1 10 11 INVEN-DT MANUFACTURER SERIAL NUMBER L-UPDT ACQ-DT 12 06152003 VF232413444001 V0927004889962123 09/30/2001 09/30/1999 13 14 TITLE NUMBER PROPERTY UNIQUE CID PROPERTY-DOC 15 75152848 PROP 093099 16 17 SC PRIME-DOC SECOND-DOC VENDOR ID ACQ.COST 18 VA908670001 VF591101274001 21650.00 19 20 21 ITEM NUM PAGE RTYP L1-L5 TYPE SEL 22 NEXT: 23 Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12---24 CONT MINI MAIN RFRSH TOP FWD CAN

Furniture and Equipment Screen 1 = Page 1 - The fields on this screen that may be changed are:



ITEM NUM LOCATION AU (Agency Unique) CH-ITEM (Chained Item Number) AQM (Acquisition Method) VM (Valuation Method) DESCRIPTION CLASS IC (Idle Code) INS. CODE (Insurance Code) COND. (Condition) INVEN-DT (Inventory Date) MANUFACTURER SERIAL NUMBER TITLE NUMBER PROPERTY UNIQUE PROPERTY-DOC (Property Document Number)

Furniture/Equipment Master File Inquiry/Update screen 2 01

02 PMF2 10/01/2003 15:36:58 03 FURNITURE AND EQUIPMENT - MASTER FILE - INQUIRY/UPDATE PAGE 2 04 05 L1 L2 L3 L4 L5 ITEM NUM LOCATION REC-DT CH-ITEM 06 85 20 03 00 000 DD 987654 37 10 09302001 07 08 FED. PART STATE PART. USE ALLOWANCE PROPERTY-DOC 09 10052001 10 11 ..........................DEPRECIATION................................... 12 DPM MDC LU ELU RLU C-USAGE COST FOR DPR. M-PCT M-AMOUNT 13 1 Y 1 60 15 4130.04 344.17 14 15 ACCUM-DPR-AMT ACD-DT YTD-DPR-AMT PERIOD END-DT AMT TO BE DEP 16 15487.65 06/30/2002 4130.04 06/30/2003 5162.35 17 18 EST. SALVAGE ADJ-DT STOP-DT 19 1000.00 06/30/2003 20 21 ITEM NUM PAGE RTYP L1-L5 TYPE SEL 22 NEXT: 23 Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12---24 CONT MINI MAIN RFRSH TOP FWD CAN




REC-DT (Receiving Date) FED. PART. (Federal Participation) STATE PART. (State Participation) USE ALLOWANCE PROPERTY-DOC (Property Document Number) DEPRECIATION



02 PMF3 10/01/2003 15:49:42 03 FURNITURE AND EQUIPMENT - MASTER FILE - INQUIRY/UPDATE PAGE 3 04 05 L1 L2 L3 L4 L5 ITEM NUM LOCATION PROPERTY-DOC 06 85 20 03 00 000 DD 987654 37 10 093099 07 08 .........................LEASE PURCHASE........................... 09 TOTAL PRINCIPAL TOTAL INTEREST MIC YTD PRINCIPAL YTD INTEREST 10 11 12 ............................ ........MAINTENANCE/WARRANTY............ 13 LTD PRINCIPAL LTD INTEREST MWI VENDOR EXDT MWIC 14 W VF591101274001 09302002 O 15 16 ......................STATUS/DISPOSITION............................... 17 SC DISP PROCEEDS DISP-RDOC DISPDT DA DISP-VENDOR 18 19 20 21 ITEM NUM PAGE RTYP L1-L5 TYPE SEL 22 NEXT: 23 Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12---24 CONT MINI MAIN RFRSH TOP FWD CAN


PROPERTY-DOC (Property Document Number)



LEASE PURCHASE TOTAL PRINCIPAL TOTAL INTEREST MIC (Months in Contract) YTD PRINCIPAL YTD INTEREST LTD PRINCIPAL LTD INTEREST



02 PMF4 10/01/2003 15:56:22 03 FURNITURE AND EQUIPMENT - MASTER FILE - INQUIRY/UPDATE PAGE 4 04 OWNERSHIP 05 L1 L2 L3 L4 L5 ITEM NUM LOCATION GF SF FID PROPERTY DOC 06 85 20 03 00 000 DD 987654 37 10 80 9 111111 093099 07 08 CURRENT USE FUND........ ..........PURCHASING FUND(S)............... 09 GF SF FID BE IBI GF SF FID AMOUNT DONATED VALUE IND 10 10 1 000001 85200000 00 10 1 000001 21650.00 A 11 12 GL CAT YR OBJECT PROJECT 13 27600 060000 00 517000 14 15 CNTRT CY GRANT GY 16 CO624 99 17 18 EF EGL OCA STATE PROGRAM 19 1112110000 000000 20 21 ITEM NUM PAGE RTYP L1-L5 TYPE SEL 22 NEXT: 23 Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12---24 CONT MINI MAIN RFRSH TOP FWD CAN


PROPERTY-DOC (Property Document Number) CURRENT USE FUND (GF, SF, FID, BE, IBI) YR (Year) OBJECT



PROJECT CNTRT (Contract) CY (Contract Year) GRANT GY (Grant Year) EF (External Fund) EGL (External General Ledger) OCA (Other Cost Accumulator) STATE PROGRAM

Property Master Inquiry/Update - Infrastructure If a TYPE of “PM”, a SEL of “I” or “U”, and an RTYPE of “4” or ITEM are entered on the Property Custodian Mini Menu screen, the following screens will display. Any update on these screens will carry a transaction type of U4 on the Property History File. There are four screens (pages) for each, Improvements Other Than Buildings, Property Master File record. Procedures for the use of these screens are described on the following pages. Infrastructure Master File Inquiry/Update screen 1 01

02 PMI1 10/01/2003 16:10:04 03 IMPROVEMENTS OTHER THAN BUILDINGS - MASTER FILE - INQUIRY/UPDATE PAGE 1 04 05 L1 L2 L3 L4 L5 ITEM NUM LOCATION AU CH-ITEM AQM VM ORIGDT 06 85 20 02 02 214 FP 042483 55 FB 282930 1 1 09/30/199907 08 DESCRIPTION CLASS IC INS.CODE COND ACQ-DT 09 FLAGPOLE I200 00 00 00 N AOG 0602 1 09/30/1999 10 11 INVEN-DT BUILDER PROPERTY UNIQUE CID L-UPDT 12 06152001 CONSENSUS BUILDERS PROP 09/30/199913 14 PRIME-DOC SECOND-DOC VENDOR-ID ACQ.COST PROPERTY-DOC 15 VH777770001 VF593518518001 1300.00 093001 16 17 SC 18 19 20 21 ITEM NUM PAGE RTYP L1-L5 TYPE SEL 22 NEXT: 23 Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12---24 CONT MINI MAIN RFRSH TOP FWD CAN

Improvements Screen 1 = Page 1 - The fields on this screen that may be



changed are:

ITEM NUM LOCATION AU (Agency Unique) CH-ITEM (Chained Item Number) AQM (Acquisition Method) VM (Valuation Method) DESCRIPTION CLASS IC (Idle Code) INS. CODE (Insurance Code) COND. (Condition) INVEN-DT (Inventory Date) BUILDER PROPERTY UNIQUE PROPERTY-DOC (Property Document Number)

Infrastructure Master File Inquiry/Update screen 2 01

02 PMI2 10/01/2003 16:37:29 03 IMPROVEMENTS OTHER THAN BUILDINGS - MASTER FILE - INQUIRY/UPDATE PAGE 2 04 05 L1 L2 L3 L4 L5 ITEM NUM LOCATION REC-DT CH-ITEM 06 85 20 02 02 214 FP 042483 55 09302001 FB 282930 07 08 FED. PART STATE PART. USE ALLOWANCE PROPERTY-DOC 09 650.00 650.00 093001 10 11 ..........................DEPRECIATION................................... 12 DPM MDC LU ELU RLU C-USAGE COST FOR DPR. M-PCT M-AMOUNT 13 1 Y 1 300 279 12.99 4.33 14 15 ACCUM-DPR-AMT ACD-DT YTD-DPR-AMT PERIOD END-DT AMT TO BE DEP 16 90.93 03/30/2003 06/30/2003 1209.07 17 18 EST. SALVAGE ADJ-DT STOP-DT 19 06/30/2003 20 21 ITEM NUM PAGE RTYP L1-L5 TYPE SEL 22 NEXT: 23 Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12---24 CONT MINI MAIN RFRSH TOP FWD CAN

Improvements Screen 2 = Page 2 - The fields on this screen that may be changed are:






02 PMI3 10/01/2003 16:49:47 03 IMPROVEMENTS OTHER THAN BUILDINGS - MASTER FILE - INQUIRY/UPDATE PAGE 3 04 05 L1 L2 L3 L4 L5 ITEM NUM LOCATION PROPERTY-DOC 06 85 20 02 02 214 FP 042483 55 093001 07 08 .........................LEASE PURCHASE........................... 09 TOTAL PRINCIPAL TOTAL INTEREST MIC YTD PRINCIPAL YTD INTEREST 10 11 12 ............................ ........MAINTENANCE/WARRANTY............ 13 LTD PRINCIPAL LTD INTEREST MWI VENDOR EXDT MWIC 14 15 16 ......................STATUS/DISPOSITION............................... 17 SC DISP PROCEEDS DISP-RDOC DISPDT DA DISP-VENDOR 18 19 20 21 ITEM NUM PAGE RTYP L1-L5 TYPE SEL 22 NEXT: 23 Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12---24 CONT MINI MAIN RFRSH TOP FWD CAN


PROPERTY-DOC (Property Document Number)



LEASE PURCHASE TOTAL PRINCIPAL TOTAL INTEREST MIC (Months in Contract) YTD PRINCIPAL YTD INTEREST LTD PRINCIPAL LTD INTEREST



02 PMI4 10/01/2003 16:56:14 03 IMPROVEMENTS OTHER THAN BUILDINGS - MASTER FILE - INQUIRY/UPDATE PAGE 4 04 OWNERSHIP 05 L1 L2 L3 L4 L5 ITEM NUM LOCATION GF SF FID PROPERTY DOC 06 85 20 02 02 214 FP 042483 55 50 2 050001 093001 07 08 CURRENT USE FUND........ ..........PURCHASING FUND(S)............... 09 GF SF FID BE IBI GF SF FID AMOUNT DONATED VALUE IND 10 50 2 050001 85200000 00 50 2 050001 1300.00 A 11 12 GL CAT YR OBJECT PROJECT 13 27400 080392 00 561000 USA ON TOP 14 15 CNTRT CY GRANT GY 16 CB684 99 FL411 99 17 18 EF EGL OCA STATE PROGRAM 19 1 U9 1112122000 000000 20 21 ITEM NUM PAGE RTYP L1-L5 TYPE SEL 22 NEXT: 23 Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12---24 CONT MINI MAIN RFRSH TOP FWD CAN


PROPERTY-DOC (Property Document Number) CURRENT USE FUND (GF, SF, FID, BE, IBI) YR (Year) OBJECT



PROJECT CNTRT (Contract) CY (Contract Year) GRANT GY (Grant Year) EF (External Fund) EGL (External General Ledger) OCA (Other Cost Accumulator) STATE PROGRAM

Property Master Inquiry/Update - Work-in-Progress If a TYPE of “PM”, a SEL of “I” or “U”, and an RTYPE of “5” or ITEM, are entered on the Property Custodian Mini Menu screen, the following screens will display. Any update on these screens will carry a transaction type of U5 on the Property History File. There are two screens (pages) for each Construction Work-In-Progress Property Master File record. Procedures for use of these screens are described on the following pages. Work-in-Progress Master File – Inquiry/Update screen 1 01

02 PMW1 10/01/2003 17:12:31 03 CONSTRUCTION WORK IN PROGRESS - MASTER FILE - INQUIRY/UPDATE PAGE 1 04 05 L1 L2 L3 L4 L5 ITEM NUM LOCATION AQM VM ORIGDT L-UPDT 06 85 10 02 00 000 BB 345678 32 10 00002 5 1 04/01/2000 06/15/200107 08 DESCRIPTION CLASS IC INS.CODE EC-DT 09 BUILDING – CALDWELL X004 00 00 00 N STD 0703 10 11 REC-DT FED.PART. STATE PART. GL OBJECT STATE PROGRAM 12 08302000 100000.00 900000.00 27800 561000 1112110000 000000 13 14 OCA PRIME-DOC SECOND-DOC VENDOR ID ACQ.COST ACQ-DT 15 VK564770001 VF630779005001 1000000.00 04/01/2000 16 17 CID SC PROPERTY UNIQUE PROPERTY-DOC 18 PROP 040100 19 20 21 ITEM NUM PAGE RTYP L1-L5 TYPE SEL 22 NEXT: 23 Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10—PF11--PF12--- 24 CONT MINI MAIN RFRSH TOP FWD CAN



Work-in-Progress Screen 1 = Page 1 - The fields on this screen that may be changed are:

ITEM NUM LOCATION AQM (Acquisition Method) VM (Valuation Method) DESCRIPTION CLASS IC (Idle Code) INS. CODE (Insurance Code) EC-DT (Estimated Completion Date) REC-DT (Receiving Date) FED. PART. (Federal Participation) STATE PART. (State Participation) OBJECT STATE PROGRAM OCA (Other Cost Accumulator) PROPERTY UNIQUE PROPERTY-DOC (Property Document Number)

Work-in-Progress Master File – Inquiry/Update screen 2 01

02 PMW2 10/01/2003 17:27:26 03 CONSTRUCTION WORK IN PROGRESS - MASTER FILE - INQUIRY/UPDATE PAGE 2 04 L1 L2 L3 L4 L5 ITEM NUM LOCATION OWNERSHIP FUND PROPERTY-DOC 05 85 10 02 00 000 BB 345678 32 10 00002 80 9 000001 040100 06 07 AU CAT YR CONTRACT CY EF EGL GRANT GY PROJECT 08 080392 00 MA951 00 FB555 00 CALDWELL 09 10 .....CURRENT USE FUND........... ........PURCHASING FUND(S)........... 11 GF SF FID BE IBI GF SF FID AMOUNT DONATED VALUE IND 12 20 2 010001 85100000 00 20 2 010001 1000000.00 A 13 14 ......STATUS/DISPOSITION........ 15 SC DISP PROCEEDS DISP-RDOC 16 17 18 DISP-VENDOR DISPDT DA 19 20 21



22 NEXT: ITEM NUM PAGE RTYP L1-L5 TYPE SEL 23 Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12---24 CONT MINI MAIN RFRSH TOP FWD CAN

Work-in-Progress Screen 2 = Page 2 - The fields on this screen that may be changed are:

PROPERTY-DOC (Property Document Number) AU (Agency Unique) YR (Year) CONTRACT CY (Contract Year) EF (External Fund) EGL (External General Ledger) GRANT GY (Grant Year) PROJECT CURRENT USE FUND (GF,SF,FID,BE,IBI)

Property Master Inquiry/Update - Other Fixed Assets If a TYPE of “PM”, a SEL of “I” or “U”, and an RTYPE of “6” or ITEM are entered on the Property Custodian Mini Menu screen, the following screens will display. Any update on these screens will carry a transaction type of U6 on the Property History File. There are four screens (pages) for each Other Fixed Assets Property Master File record. Procedures for the use of these screens are described on the following pages.



Other Fixed Assets Master File – Inquiry/Update screen 1 01

02 PMA1 10/01/2003 08:37:54 03 OTHER FIXED ASSETS - MASTER FILE - INQUIRY/UPDATE PAGE 1 04 05 L1 L2 L3 L4 L5 ITEM NUM LOCATION AU CH-ITEM AQM VM ORIGDT 06 85 20 04 00 000 DD 051080 32 10 00002 SD 876544 1 1 07/15/199907 08 DESCRIPTION CLASS IC INS.CODE COND ACQ-DT 09 NATURAL CONSTRUCT PACKAGE O062 00 00 00 N NAT 0702 1 07/15/199910 11 INVEN-DT MANUFACTURER SERIAL NUMBER PROPERTY UNIQUE CID L-UPDT 12 06152001 SOFTWARE A.G. 00030948 PROP 08302000 13 14 PRIME-DOC SECOND-DOC VENDOR ID ACQ.COST PROPERTY DOC 15 VB999990001 VF540943991032 25000.00 071500 16 17 SC 18 19 20 21 ITEM NUM PAGE RTYP L1-L5 TYPE SEL 22 NEXT: 23 Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12---24 CONT MINI MAIN RFRSH TOP FWD CAN

Other Fixed Assets Screen 1 = Page 1 - The fields on this screen that may be changed are:

ITEM NUM LOCATION AU (Agency Unique) CH-ITEM (Chained Item Number) AQM (Acquisition Method) VM (Valuation Method) DESCRIPTION CLASS IC (Idle Code) INS. CODE (Insurance Code) COND. (Condition) INVEN-DT (Inventory Date) MANUFACTURER SERIAL NUMBER PROPERTY UNIQUE PROPERTY-DOC (Property Document Number)




02 PMA2 10/01/2003 08:39:28 03 OTHER FIXED ASSETS - MASTER FILE - INQUIRY/UPDATE PAGE 2 04 05 L1 L2 L3 L4 L5 ITEM NUM LOCATION REC-DT CH-ITEM 06 85 20 04 00 000 DD 051080 32 10 00002 07152000 SD 876544 07 08 FED. PART STATE PART. USE ALLOWANCE PROPERTY-DOC 09 07152000 10 11 ..........................DEPRECIATION................................... 12 DPM MDC LU ELU RLU C-USAGE COST FOR DPR. M-PCT M-AMOUNT 13 1 Y 1 120 84 416.66 208.33 14 15 ACCUM-DPR-AMT ACD-DT YTD-DPR-AMT PERIOD END-DT AMT TO BE DEP 16 10379.88 05/30/2003 288.33 07/31/2003 14620.12 17 18 EST. SALVAGE ADJ-DT STOP-DT 19 07/31/2003 20 21 ITEM NUM PAGE RTYP L1-L5 TYPE SEL 22 NEXT: 23 Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12---24 CONT MINI MAIN RFRSH TOP FWD CAN







02 PMA3 10/01/2003 10:59:15 03 OTHER FIXED ASSETS - MASTER FILE - INQUIRY/UPDATE PAGE 3 04 05 L1 L2 L3 L4 L5 ITEM NUM LOCATION PROPERTY-DOC 06 85 20 04 00 000 DD 051080 32 10 00002 07152000 07 08 .........................LEASE PURCHASE........................... 09 TOTAL PRINCIPAL TOTAL INTEREST MIC YTD PRINCIPAL YTD INTEREST 10 11 12 ............................ ........MAINTENANCE/WARRANTY............ 13 LTD PRINCIPAL LTD INTEREST MWI VENDOR EXDT MWIC 14 W VF540943991032 07152005 O 15 16 ......................STATUS/DISPOSITION............................... 17 SC DISP PROCEEDS DISP-RDOC DISPDT DA DISP-VENDOR 18 19 20 21 ITEM NUM PAGE RTYP L1-L5 TYPE SEL 22 NEXT: 23 Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12---24 CONT MINI MAIN RFRSH TOP FWD CAN


PROPERTY-DOC (Property Document Number) LEASE PURCHASE

TOTAL PRINCIPAL TOTAL INTEREST MIC (Months in Contract) YTD PRINCIPAL YTD INTEREST LTD PRINCIPAL LTD INTEREST





02 PMA4 10/01/2003 11:11:00 03 OTHER FIXED ASSETS - MASTER FILE - INQUIRY/UPDATE PAGE 4 04 OWNERSHIP 05 L1 L2 L3 L4 L5 ITEM NUM LOCATION GF SF FID PROPERTY DOC 06 85 20 04 00 000 DD 051080 32 10 00002 50 2 050001 071500 07 08 CURRENT USE FUND........ ..........PURCHASING FUND(S)............... 09 GF SF FID BE IBI GF SF FID AMOUNT DONATED VALUE IND 10 50 2 050001 85200000 00 50 2 050001 250000.00 A 11 12 GL CAT YR OBJECT PROJECT 13 28200 060000 00 516000 14 15 CNTRT CY GRANT GY 16 SA160 99 17 18 EF EGL OCA STATE PROGRAM 19 1112122000 000000 20 21 ITEM NUM PAGE RTYP L1-L5 TYPE SEL 22 NEXT: 23 Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12---24 CONT MINI MAIN RFRSH TOP FWD CAN


PROPERTY-DOC (Property Document Number) CURRENT USE FUND (GF, SF, FID, BE, IBI) YR (Year) OBJECT PROJECT CNTRT (Contract) CY (Contract Year) GRANT GY (Grant Year) EF (External Fund) EGL (External General Ledger) OCA (Other Cost Accumulator) STATE PROGRAM



Property Chained Item Inquiry (CI) If a TYPE of “CI” and ITEM are entered on the Property Custodian Mini Menu screen (FC), the Property Chained Item Inquiry Screen shown on the next page will display. Using this screen the operator may view Property Item Numbers on the Property Master File that have a Chained Item Number equal to the requested Item Number (ITEM). The following describes what is available on the Property Chained Item Inquiry screen. 1. Lines 7 and 8 will show Property Master File information (L1 L2 L3 L4

L5, AMOUNT, DESCRIPTION, CH ITEM #, LOCATION, and CLASS) for the requested Item Number.

2. Lines 11-20 will display the first ten Item Numbers (with L1 L2 L3 L4

L5, AMOUNT, and DESCRIPTION) that have a Chained Item Number equal to the requested ITEM.

3. On line 22, the NEXT line, the operator may enter the next Item

Number for inquiry. The operator may enter the appropriate TYPE and SEL codes also on line 22 to transfer to a different screen.






Property Chained Item Inquiry screen 01

02 CII1 10/01/2003 08:48:12 03 PROPERTY CHAINED ITEM INQUIRY 04 05 ITEM NUMBER L1 L2 L3 L4 L5 AMOUNT DESCRIPTION 06 CH ITEM # LOCATION CLASS 07 SD 876543 85 20 02 02 214 360000.00 IBM PERSONAL COMPUTER 08 SD 876543 3710 F138 00 00 00 09 10 ITEM NUMBER L1 L2 L3 L4 L5 AMOUNT DESCRIPTION 11 DE 001587 85 10 02 02 213 1450.00 CHERRY EXECUTIVE DESK 12 13 14 15 16 17 18 19 20 21 22 NEXT: ITEM NUMBER TYPE SEL 23 Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--24 CONT MINI MAIN RFRSH TOP FWD

Simulated Depreciation Request (DE) The Simulated Depreciation request may be initiated by the agency property custodian before the “actual” depreciation routine is requested to allow the agency to review the effects of a depreciation request on the agency accounting records, and property records. No accounting entries, nor depreciation calculations, will be posted to the agency records using this function. However, reports will be generated reflecting the results of the request for review by the agency. The following pages describe in detail this simulated depreciation request. To request the “real” depreciation routine, please refer to the Depreciation Request (DR) function within the Fixed Asset Accounting screens (FA), chapter 4.

Depreciation will be calculated using the straight-line method. The calculation will be based on whole months only and will not calculate fractional monthly depreciation. If an agency desires, the routine can calculate depreciation monthly, quarterly, yearly or for any time interval as long as it involves whole months.



In order to qualify for the automated depreciation routine each property record must meet certain data requirements. They are as follows: 1) Monthly depreciation computed field (MDC) must contain a ‘Y’. 2) Only record types ‘2’, ‘3’, ‘4’ and ‘6’ will be considered when

calculating depreciation. 3) Depreciation method (DPM) must be present and = ‘1’ (straight line

depreciation). 4) The property status code (SC) must be blank - active. 5) For straight line depreciation the following additional elements are

required:

A. Receiving Date/Acquisition Date B. Acquisition Cost C. Estimated Salvage (may = blank or 0.00) D. Expected Life Units (ELU) E. Life Units (LU = 1)

Property records selected will be those matching the CID of the user initiating the request. If a property record meets the necessary data requirements then the automated depreciation routine will proceed with the following: 1) Calculates 'Monthly Depreciation Amount' (M-Amount):

M-Amt = ACQ. COST – EST. SALVAGE – DEPR. LTD RLU

2) Derives 'Cost for Depreciation' (Cost for DPR.) in one of two ways: a. for newly added property, where no previous depreciation

calculations have been posted to the property subsystem

COST FOR DPR. = M-AMT. x N N = Number of months between PERIOD END-DT and REC-DT.

b. for property where depreciation has previously been calculated

within the property subsystem



COST for DPR. = M-AMT. x N

N = Number of months between PERIOD END-DT and ACD- DT.

3) Adds ‘COST for DPR.’ to LTD and YTD Accumulated Depreciation

amount fields (ACCUM-DPR-AMT and YTD-DPR-AMT). 4) Moves the date in the Period Ending Date on the Property Master

record (PERIOD END-DT) to the Depreciation Activity Date (ACD-DT) on the Property Master record. Moves the Period Ending Date on the depreciation request file to the property master record’s Period Ending Date (PERIOD END-DT) and Depreciation Adjustment Date (ADJ-DT).

5) Calculates Remaining Life Units (RLU) in one of two ways:

a. for newly added property where no previous depreciation calculations have been done within this subsystem:

RLU = ELU - Months in Depreciation Period

b. for property where depreciation has previously been calculated within this subsystem:

RLU = RLU - Months in Depreciation Period 6) Adjusts AMT TO BE DEPR:

AMT TO BE DEP = ACQ COST – EST. SALVAGE – DEPR. LTD – COST FOR DPR.

The depreciation routine generates appropriate accounting entries in the appropriate proprietary fund or General Fixed Asset (Debit Accumulated Depreciation Expense – 77500 or 72500 and credit Accumulated Depreciation Account – 26***, 27***, or 28***). These entries will carry transaction type 03 in the Transaction History File. (See page 95.)

NOTE: Period ending date (PERIOD END-DT) is the determining element for depreciation calculation. This date is input with the request for depreciation and initiates the execution of the automated depreciation run.

At any point during the automated depreciation routine a property



record, because it fails an edit or a check, may be rejected from the process and posted to an error listing with an error message explaining the rejection. Accumulated depreciation for these records will not be calculated. Requesting the Simulated Depreciation Routine The Simulated Depreciation Request will imitate the automated depreciation routine. It will simulate the updating of all Property Master records that match the request record. It will also create simulated “03” accounting transactions. No actual updates of data will be generated. Neither will actual accounting entries be generated. Depreciation Reports

All phases of the data update will be accomplished by writing the needed information on a work file to be used for reports. Once the simulated depreciation request is processed, the following reports are automatically generated. (See next page.)

These reports are available in the Report Distribution System (RDS).

The agency RDS Administrator will set up users at each agency to receive these reports: DFCR01 - List of Fully Depreciated Property and Errors. Sorted by Organization Code. DFCR02 – Automated Depreciation Summary. Sorted by Organization Code. DFCR02A – Automated Depreciation Summary. Sorted by Fund. DFCR02B – Automated Depreciation Summary. Sorted by Organization Code within Fund. DFCR03 – Depreciation Report on Fields. Shows the data fields updated by the depreciation process. Sorted by Organization Code. DFCR03A – Depreciation Report on Fields. Shows the data fields updated by the depreciation process. Sorted by Fund. DFCR03B – Depreciation Report on Fields. Shows the data fields updated by the depreciation process. Sorted by Organization Code within Fund.



Checking these reports will allow the user to verify the accuracy of depreciation information before requesting the actual automated depreciation routine.

Special Note: To request the actual automated depreciation routine,

the user must have access to the Fixed Asset - Accounting Function (FA). The request is made utilizing the Depreciation Request (DR) Record Type found on the Property Accounting Mini Menu. This routine will create true updates and accounting entries (TR03's). It should be requested after the simulated depreciation request has been processed and verified. Reports, DFCR01 and DFCR02, are available as a result of this routine. In order to request the simulated depreciation routine, the Property Custodian Mini Menu screen must first be accessed by typing ‘FC’ in the TYPE field of any FLAIR screen and pressing ENTER. From the Property Custodian Mini menu screen, a TYPE “DE” and SEL “A” are entered. The operator will be transferred to the Simulated Depreciation Request screen shown on the next page. Depreciation calculation is requested by the Property Custodian by organization code. Only those organization codes within a custodian’s security access will be available for the simulated depreciation routine.

If a Level 1 request is entered and L2-L5 are asterisk-filled, then the routine will calculate depreciation on all property within an agency. If a LEVEL 3 request is entered and L4-L5 are asterisk-filled, then the routine will calculate depreciation on all property items within Level 3 and below. Depreciation can also be requested for all property within a specific organizational unit. ‘ORG.LVLS. 1-5’, ‘PERIOD ENDING’ and ‘REPORT VERSION’ are required input on this screen. If ‘REPORT VERSION’ is left blank it will default to VERSION 1. An error message “Duplicate Request” will occur if the present request is a duplicate or would result in duplication because of requests crossing organizational lines. (For example, if an agency requests depreciation run for Organization code: 99 ** ** ** ***, then no other requests can be made for that department.)



Simulated Depreciation Request screen 01

02 DEA1 10/01/2003 14:47:04 03 SIMULATED DEPRECIATION REQUEST 04 05 ORG. LVLS. 1-5 P E DATE REPORT VERSION 06 ORGANIZATIONAL REQUEST: 07 08 09 10 11 12 13 14 15 16 17 18 VERSION '1' - SORTS BY ORG, FUND & GL 19 VERSION '2' - SORTS BY FUND & GL 20 VERSION '3' - SORTS BY FUND, ORG & GL 21 22 TYPE SEL 23 Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10—PF11--PF12--- 24 CONT MINI MAIN RFRSH CAN

Special Note: Once the (actual) Depreciation Request has been initiated through the Fixed Asset - Accounting Function (FA), the following TR03 entries will be posted to the agency’s accounting records. GL Description DR CR A/I 725** Depreciation Expense – General Fixed Asset X A or 775** Depreciation Expense X A 265** Accumulated Depreciation – Works of Art and Historical Treasures X A or 268** Accumulated Depreciation – Leasehold Improvements X A or 273** Accumulated Depreciation – Buildings X A or 275** Accumulated Depreciation – Infrastructure X A or 277** Accumulated Depreciation – Furniture and Equipment X A or 283** Accumulated Depreciation – Library Resources X A or 289** Accumulated Depreciation - Other Fixed Assets X A



The simulated depreciation routine will run during nightly processing. Therefore, a change may be made to a simulated depreciation request on the same day the request is made. To make a change to a simulated request or to delete the request, the operator will access the Simulated Depreciation Request Inquiry /Update screen shown on the next page. To access this screen the operator will enter “DE” in the TYPE field and “U” in the SEL field on the Property Custodian Menu screen (FC).

Simulated Depreciation Request Inquiry/Update screen 01

02 DEIU 10/01/2003 14:54:11 03 SIMULATED DEPRECIATION REQUEST INQUIRY/UPDATE 04 05 L1 L2 L3 L4 L5 P E DATE REPORT VERSION DELETE 06 ORGANIZATIONAL REQUEST: 85 10 ** ** *** 09302003 1 07 85 20 03 ** *** 09302003 2 08 85 30 03 04 321 09302003 2 09 10 11 12 13 14 15 16 17 18 VERSION '1' - SORTS BY ORG, FUND & GL 19 VERSION '2' - SORTS BY FUND & GL 20 VERSION '3' - SORTS BY FUND, ORG & GL 21 22 TYPE SEL 23 Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12---24 CONT MINI MAIN RFRSH TOP FWD CAN

The ORG.LVLS. 1-5 and PERIOD ENDING can be changed, or a line

may be deleted by entering a 'D' in the DELETE field.



Depreciation Adjustments (DA) If depreciation needs to be adjusted during the life of an asset due to:

1) an increase in the item's value (e.g. renovations and capital improvements)

2) a change in an item's salvage value 3) a change in the remaining life of an item

The “DA” capability will be used to request such adjustments. On the

Property Custodian Mini Menu screen (FC), the operator will input a TYPE “DA”, a SEL “U”, and ITEM and press ENTER to retrieve the Depreciation Adjustment screen. (See below.) Depreciation Adjustment – Single Update screen 01

02 DAU1 10/01/2003 17:18:28 03 DEPRECIATION ADJUSTMENT - SINGLE UPDATE 04 05 L1 L2 L3 L4 L5 ITEM NO. PROPERTY-DOC 06 85 20 04 00 000 CC-989186 07 08 DESCRIPTION CLASS ACQ. COST 09 POWER GENERATOR F3320 00 00 00 5000.00 10 11 ACCUM. DEPREC. YTD ACCUM. DEP. ACD-DT M-AMOUNT 12 750.00 187.50 62.50 13 14 15 AMT TO BE DEPR ADJ-DT PERIOD END-DT RLU EST. SALVAGE 16 17 18 19 20 21 NEXT: ITEM NO. 22 TYPE SEL 23 Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12---24 CONT MINI MAIN RFRSH CAN



The top half of the Depreciation Adjustment Single Update screen

contains the following fields which are protected and cannot be changed:

L1 L2 L3 L4 L5 ITEM NO. DESCRIPTION CLASS ACQ. COST ACCUM.DEPREC. YTD ACCUM.DEP. ACD-DT M-AMOUNT

On line 15 the following fields are displayed and are to be used to record the necessary adjustment for the item:

AMT TO BE DEPR (Amount To Be Depreciated) ADJ-DT (Adjustment Date) PERIOD END-DT (Period Ending Date) RLU (REMAINING LIFE UNITS) EST. SALVAGE

The results of such a change will be a recalculation of monthly depreciation amount (M-AMOUNT) which will then be used in calculating periodic depreciation. M-AMOUNT must be shown on the Depreciation Adjustment screen. If an adjustment is desired, the affected fields must be changed. Adjustment Date (ADJ-DT) can only be input when AMT TO BE DEPR is changed. If the date is not input and AMT TO BE DEPR changes, ADJ-DT will default to the current date. Negative amounts will not be allowed. Any attempt to input a negative AMT TO BE DEPR, RLU, or EST. SALVAGE should result in an error.



The method of recalculation will depend on the data element or combination of data elements input. Valid combinations that derive a new M-AMOUNT are: Data Input M-AMOUNT Calculation 1) AMT TO BE DEPR M – AMOUNT = AMT TO BE DEPR/RLU and/or RLU 2) EST. SALVAGE M – AMOUNT = ACQ. COST –

EST.SALVAGE/ELU Historical records will be generated whenever any change occurs on the Depreciation Adjustment screen. These records will carry a transaction type 03 on the Property History File. Line 21 is the NEXT line where the operator may request a depreciation adjustment on another piece of property by filling in the ITEM NO. field. On line 22, the operator may also transfer to a different screen by using the TYPE and SEL fields. Lines 23 and 24 indicate the following available Program Functions:





Property History File – Inquiry (PH) The Property History File is updated every time a property item is used in an accounting transaction, non-accounting information is added to a property record or, a property item is updated through the Property Master File. The information is maintained on the file for up to 18 months. To view this information, on the Property Custodian Mini Menu (FC) the operator will enter “PH” in the TYPE field, Item Number in the ITEM field, and press the ENTER key. The system will display every record, one at a time, for that particular property item. There are two different screens that may be displayed depending on the type of transaction that updated the Property History File. If the Property Item was used in an accounting transaction, then the system will display the screen at the top of the next page. This is a Record Type “1”. If instead, the update was non-accounting in nature or an organizational transfer, the system will display the screen at the bottom of the next page. A non-accounting change will create a Record Type “0”, and an organizational transfer will create a Record Type “2”. To view all the records on the Property History File for a particular item number continue pressing the PF8 key until the system displays the “END OF SEARCH” message. Line 22 is the NEXT line where the operator can request another property item by filling in the ITEM NUM field. The operator may also transfer to a different screen by using the TYPE and SEL fields. Lines 23 and 24 indicate the following available Program Functions:





Property History File – Inquiry screen 1 01

02 PHI1 10/01/2003 07:46:03 03 PROPERTY HISTORY FILE - INQUIRY 04 L1 L2 L3 L4 L5 ITEM NUM RT TRTYP PROPERTY-DOC MGDT ETME USERID TID 05 85 20 04 00 000 AA-001765 1 51 VA00967 08/24/2003 115501 000219 #094 06 07 .....PURCH/CU FUND...... ...OFUND... 08 GF SF FID BE IBI CATEGORY YR GF SF FID AU GL OBJECT PID EF EP 09 50 2 050001 85200000 00 060000 50 2 050001 27600 512000 10 11 STATE PROGRAM GRANT GY CONTRACT CY EGL EO XCAT OCA SITE 12 1112110000 000000 01 13 14 PROJECT ID VENDOR NUMBER VENDOR NAME SUB-VENDOR INVOICE 15 VF593300311001 A&E OFFICE SUPPLY 38877 16 17 TRANS-DT AMOUNT NBI PPI DESCRIPTION OTHER-DOC SGL CFI OFS 18 08/24/2003 1050.00 0 OAK EXECDESK 19 20 STATEWIDE-DOC W0000000081 SEC-DOC 21 22 NEXT: ITEM NUM TYPE SEL 23 Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10—PF11--PF12--- 24 CONT MINI MAIN RFRSH TOP FWD

Property History File – inquiry screen 2 01

02 PHI2 10/01/2003 07:46:56 03 PROPERTY HISTORY FILE - INQUIRY 04 L1 L2 L3 L4 L5 ITEM NUM RT TRTYP PROPERTY-DOC MGDT ETME 05 85 20 04 00 000 AA-001765 0 U3 10012002 10/01/2002 075835 06 07 ...OFUND.... 08 GF SF FID GL AMOUNT NBI PPI USERID TID 09 0 000219 #053 10 FIELD UPDT FIELD BEFORE FIELD AFTER 11 LOC 371001 12 AQM 0 1 13 VALM 0 1 14 CLASS 0703000000 15 IDLE N 16 COND 0 1 17 CID PROP 18 LUDT-2K 08/24/2003 09/01/2003 19 NACTI 0 1 20 21 22 NEXT: ITEM NUM TYPE SEL 23 Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12---24 CONT MINI MAIN RFRSH TOP FWD



Property Inventory (PI) The Property Inventory screens can be used by the Property Custodian to add, inquire and update requests made to place an inventory date on specific Property Master File records. The requests will be processed during nightly processing and reflected in the 'INVEN-DT' field on the Property Master File the next day. These requests will update a range of records meeting the input selection criteria. Note: If the desire is to update the inventory date for a single property record, the operator should use the Property Master File Inquiry/Update screen as described earlier in this chapter. Property Inventory - Add If the following fields are entered on the Property Custodian Mini Menu screen (FC), the screen shown on the next page will display. TYPE PI - Property Inventory SEL A - Single Add screen Procedures for the use of this screen are described on the next two pages. Records created by using this screen will carry a TRU* (where ‘*’ is the property item’s record type) on the Property History File.



Property Inventory Request screen 01

02 PIA1 10/01/2003 12:07:4903 PROPERTY INVENTORY REQUEST 04 05 L1 L2 L3 L4 L5 CLASS COND INVENTORY DATE PROP-DOC 06 85 07 08 09 EXISTING: TRANSFER TO: 10 LOCATION LOCATION 11 LOCATION IND 12 13 14 15 16 17 18 19 20 21 22 TYPE SEL 23 Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12---24 CONT MINI MAIN RFRSH CAN

1. On line 6, the following fields are displayed: L1 L2 L3 L4 L5 Specific organization unit in which the

inventory date update will occur; required field; must be numeric or asterisks. Example: 85 10 ** ** *** will update all of the records within department 85 and division 10.

CLASS Property Classification Code; 10

alphanumeric; optional field; must be titled on the Property Title File. If used, the system will only update records within the input ORG code and for the specific class code desired.



COND Condition Code; 1 numeric; optional field. If

used, the system will change the Property Master File records meeting the selection criteria to whatever was input in this field. The valid input is: 1 - new 2 - good 3 - fair 4 - poor

INVENTORY DATE Inventory Date; 6 numeric; required field. This

date will appear in the INVEN-DT field on the Property Master File for the records meeting the selection criteria.

PROP-DOC Property Document Number; 11 alphanumeric;

required field. 2. On lines 10 and 11, the following fields are displayed: EXISTING LOCATION Existing Property Master File Location Code;

16 alphanumeric; optional field; must be on the Property Title File. If used, the system will only update records within the input location range.

TRANSFER TO Transfer To Location Code; the LOCATION transfer to location code of the inventoried

property; 16 alphanumeric; optional field; must be on the Property Title. If used, the system will select all records in the existing location range, add the inventory date, and transfer the records to the transfer to location code.



EXISTING LOCATION Existing Location Indicator; optional IND field; only valid input is “X”. If used, the

system will select records with the same first four characters as input in the Existing Location field. Example: If a Location code of 3501 was entered with a Location Indicator of "X"; the system would select all records in the location range from 3501000000000000 to 3501999999999999.

3. The operator may enter the appropriate TYPE and SEL codes on line

22 to transfer to a different screen. 4. Lines 23 and 24 indicate the following available Program Functions:



Property Inventory - Inquiry If a TYPE of “PI” and a SEL of “I” are entered on the Property Custodian Mini Menu screen (FC), the screen shown on the next page will display. To view all the records on the Property Inventory Request File, continue pressing the PF8 key until the system displays the “END OF SEARCH” message. All fields on this screen are protected and cannot be changed.



Property Inventory Request Inquiry screen 01

02 PII1 10/01/2003 15:09:30 03 04 PROPERTY INVENTORY REQUEST INQUIRY 05 06 07 08 L1 L2 L3 L4 L5 CLASS COND INVENTORY DATE PROP-DOC 09 85 10 ** ** *** 06/30/2003 10012003 10 11 12 EXISTING: TRANSFER TO: 13 LOCATION 37 10 01 LOCATION 37 01 5025 14 LOCATION IND X 15 16 17 18 19 20 21 22 TYPE SEL 23 Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12---24 CONT MINI MAIN RFRSH TOP FWD

The operator may enter the appropriate TYPE and SEL codes on line

22 to transfer to a different screen. Lines 23 and 24 indicate the following available Program Functions:





Property Inventory - Update The Property Inventory Request Update screen should be used to make changes or corrections to requests entering the system ON THE CURRENT DAY. If an incorrect request was entered on previous day, the operator must enter the correct data through the Property Inventory Request Add screen. The operator can access the Update Screen by inputting a TYPE of “PI” and a SEL of “U” on the Property Custodian Mini Menu screen (FC) and pressing the ENTER key. A screen like the one below will display. Property Inventory Request Update screen 01

02 PIU1 10/01/2003 15:17:2503 04 PROPERTY INVENTORY REQUEST UPDATE 05 06 DELETE: 07 08 L1 L2 L3 L4 L5 CLASS COND INVENTORY DATE PROP-DOC 09 85 10 ** ** *** 06302003 10012003 10 11 12 EXISTING: TRANSFER TO: 13 LOCATION 37 10 01 LOCATION 37 01 5025 14 LOCATION IND X 15 16 17 18 19 20 21 22 TYPE SEL 23 Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12---24 CONT MINI MAIN RFRSH CAN

The DELETE field is available to delete the request from the file. To delete the entire request, enter a “D” in this field and press the ENTER key. The request will then be removed from the file.

The operator may change the existing data shown on the update screen by pressing the TAB key until the desired field is located and then typing in the new data. Any of the fields may be changed on the Update screen except the L1 code. On line 22, the operator may enter the appropriate TYPE and SEL



codes to transfer to a different screen. Lines 23 and 24 indicate the following available Program Functions:





CHAPTER 6 DEPRECIATION Reporting Capital Assets Capital assets should be reported at historical cost. The cost of a capital asset should include ancillary charges necessary to place the asset into its intended location and condition for use. Ancillary charges include costs that are directly attributable to asset acquisition – such as freight and transportation charges, site preparation costs, and professional fees. Donated capital assets should be reported at their estimated fair value at the time of acquisition plus ancillary charges, if any. When the historical cost of a capital asset is not practicably determinable, the estimated historical cost of the asset should be determined by appropriate methods and recorded. Estimated historical costs should be so identified in the record and the basis of determination established in the responsible agency’s public records. The basis of valuation for capital assets constructed by agency personnel should be the costs of material, direct labor, and overhead costs identifiable to the project. An agency that owns capital assets is responsible for correctly reporting these assets at the date of acquisition. Any improvements made to a capital asset that extends the useful life of the asset beyond one year should be capitalized. Depreciating Capital Assets Capital assets should be depreciated over their estimated useful lives unless they are:

• inexhaustible (i.e., land and land improvements, certain works of art and historical treasures),

• infrastructure assets reported using the modified approach as discussed in GASB Statement No. 34 (see section on Infrastructure and Infrastructure Improvements of this policy), or

• construction work in progress. It is the agency custodian’s responsibility to estimate the useful life of each capital asset. Agencies using the FLAIR Property Subsystem will be responsible for assigning to the assets the correct State Standard portion



(first 4 digits) of the property Class Codes that match the estimated useful lives of the assets. (Refer to chapter 3, Accounting Codes.) For statewide financial statement purposes, the straight-line method will be used by the FLAIR Property Subsystem to calculate depreciation for each capital asset recorded in the property subsystem starting with the month that the asset is received by the responsible state agency. The estimated useful life for each capital asset will be based on the state standard portion of the property class code for the asset assigned by the responsible agency. Agencies using the property subsystem are responsible for scheduling the depreciation calculation at year-end prior to closing. Agencies are also responsible for recording their assets in the correct general ledger codes. In the case where an agency chooses to depreciate its capital assets using a method different from the straight-line method or using a different system, the agency will be responsible for providing the Chief Financial Officer with the correctly calculated depreciation amounts to be reported in the statewide financial statements. In accounting for depreciation three major points must be considered. First, all tangible assets except land – that is building and equipment assets – have a limited useful life. Because of this limited useful life, the cost of these assets must be distributed as expenses over the years that they benefit. The two major causes of limited useful life are physical deterioration and obsolescence. The physical deterioration of fixed assets results from use and exposure to the elements. Periodic repairs and a sound maintenance policy may keep buildings and equipment in good condition and extract the maximum useful life from them. Keep in mind that every building, machine, piece of furniture, item of equipment and adornment must be discarded at some point. The process of becoming out of date is called obsolescence. With fast-changing technology and ever-changing demands, items become obsolete before they wear out. The state does not distinguish between physical deterioration and obsolescence because it is interested in the length of the useful life of the asset regardless of what limits that useful life. Second, the term depreciation, as used in accounting, does not refer to the physical deterioration of an asset or the decrease in market value of the asset over time. Depreciation means the allocation of the cost of a fixed



asset to the periods that benefit from the services of the asset. The term is used to describe the gradual conversion of the cost of the asset into an expense. Third, depreciation is not a process of valuation. Accounting records are kept with the cost principle and thus are not meant to be indicators of changing price levels. It is possible that, through an advantageous buy and specific market conditions, the market value of a building may rise. Nonetheless, depreciation must continue to be recorded because it is the result of an allocation, not a valuation, process. Eventually the building will wear out or become obsolete regardless of interim fluctuations in market value. Depreciation is calculated in full month increments. Under a full-month convention, property placed in service at any time during a given month is treated as though it had been placed in service on the first day of that month. However, the calculation for depreciation using the straight-line method begins in the first month following the month that the property item is placed into service. If a property item is disposed of before the end of the estimated useful life (ELU) of that property item, the depreciation should be calculated through and including the month of disposal before removing it from the agency’s Property Master File. The computation of depreciation for an accounting period (one entire month) is affected by cost, salvage value, depreciation cost, and estimated useful life. These terms hold specific meanings in accounting. Cost The cost of an asset is the net purchase price

plus all reasonable and necessary expenditures to get the asset in place and ready for use. (See Non-Accounting Data Entry in chapter 5 for more details of each asset.)

Salvage value The salvage cost of an asset is its estimated

net scrap or trade-in value as of the estimated date of disposal.

Depreciable cost The depreciable cost of an asset is its cost

less its salvage value.



Estimated useful life The estimated useful life of an asset is the total number of service units expected from the asset. The standard unit is the month; however, it may be in terms of distance expected to be driven, in terms of quantity expected to be produced, or similar measures. In computing the estimated useful life of an asset, the property custodian should consider all relevant information including past experience with similar items, the asset’s present condition, the agency’s repair and maintenance policy, the current technology and industry trends, and the local conditions such as weather.

The State of Florida has defined life units for fixed assets. (See Class Codes in chapter 3 for more detail.) The only automated depreciation method is straight-line, DPM=1. If another method is chosen, that approach must be identified and the calculations are left to the property custodian. These include DPM=2 (Service Life), 3 (Double Declining Balance), and 4 (1½ Declining Balance). This chapter outlines each of these depreciation methods. Reporting Depreciation Expense For general capital assets, depreciation is reported only on government-wide financial statements. Depreciation is reported on the Statement of Activities. GASB Statement 34 requires that depreciation for assets specifically identified with specific functions is to be included in the direct expenses of those functions. Capital assets that serve essentially all functions are reported on a separate line or reported as part of the general administration (or its counterpart) function. If depreciation is reported as a separate line item, the face of the statement must clearly indicate that this line item excludes depreciation expense charged to function. A government entity is not to allocate the depreciation of an entire building that serves multiple functions or departments. However, if the government entities occupying the building choose to allocate, it is recommended that the allocation be based on square footage of the building used for the time used.



Depreciation expense for general infrastructure assets should not be allocated to the various functions. It should be reported as a direct expense of the function that the reporting government normally associates with capital outlays for, and maintenance of, infrastructure assets or as a separate line in the statement of activities. Straight-Line Depreciation Method This is the automated method provided by the state. When the straight-line method is used to allocate depreciation, the depreciable cost of the asset is spread evenly over the life of the asset. The straight-line method is based on the assumption that depreciation depends only on the passage of time. The depreciation expense for each period is computed by dividing the depreciable cost (cost of the depreciating asset less its salvage value) by the number of accounting periods in the estimated useful life. The rate of depreciation is the same in each month.

Cost – Salvage value --------------------

Useful life Example: A delivery truck costs $24,000, and has an estimated salvage value of $3,000 at the end of its estimated useful life of 5 years (60 months). $24,000 - $3,000 ---------------- = $350 depreciation per month 60 There are three important points to note from a straight-line method schedule:

1. the depreciation is the same each month 2. the accumulated depreciation increases uniformly 3. the carrying value decreases uniformly until it reaches the

estimated salvage value.



Service Life Depreciation Method This method is not automated. The service life method of depreciation on assets is based on the assumption that depreciation is solely the result of use and that the passage of time plays no role in the depreciation process.

Cost – Salvage value ------------------------------

Estimated units of useful life There is a direct relationship between the amount of depreciation each year and the units of service use. Also, the accumulated depreciation increases each year in direct relation to units of service use. Finally, the carrying value decreases each year in direct relation to units of service use. Example: The above mentioned delivery truck acquired for $24,000 has an estimated useful life of 80,000 miles, the depreciation cost per mile would be determined $24,000 - $3,000 ---------------- = $0.2625 depreciation per mile 80,000 Under the service life method, the unit of service use that is used to measure estimated useful life for each asset should be appropriate for that asset. For example, the number of miles driven may be appropriate for one asset, whereas the number of copies produced may be a better indicator of depreciation for another. This method should only be used when output of an asset over its useful life can be estimated with reasonable accuracy. Double Declining Balance Depreciation Method (This method is not automated.) Accelerated depreciation methods result in relatively large amount of depreciation in the early years of use and smaller amounts in the later years. Such a method is based on the passage of time and assumes that many kinds of fixed assets are most efficient when they are new, so they provide more and better service in the early years of useful life. It is consistent to allocate more depreciation to the earlier years than the later



years if the benefits received in the early years are greater. Though any fixed rate might be used, the most common rate is a percentage equal to twice the straight-line percentage. When twice the straight-line rate is used, the method is usually called the double-declining balance depreciation method. Under the double declining balance method, the fixed-percentage rate of depreciation is applied to the remaining carrying value of the asset. Estimated salvage value is not considered in figuring depreciation except into the final year, when depreciation is limited to the amount necessary to bring the carrying value down to the estimated salvage value. Example: Using the delivery truck with an estimated useful life of 60 months, the straight-line percentage is 20% (100% / 5 years). The double declining balance percentage is 40% (2 * 20%) and it is multiplied by the remaining useful life:

COST Yearly Depreciation

Accumulated Depreciation

Carrying Value

Date of purchase

$24,000

$24,000

End of first year $24,000

(40% * $24,000) $9,600

$9,600

$14,400

End of second year

$24,000

(40% * $14,400) $5,760

$15,360

$8,640

End of third year $24,000

(40% * $8,640) $3,456

$18,816

$5,184

End of fourth year

$24,000

(40% * $5,184) $2,074

$20,890

$3,110

End of fifth year $24,000

$110

$$21,000

$3,000

The fixed rate is always applied to the carrying value of the previous year. 1½ Declining Balance Depreciation Method This method is not automated. Like the double declining depreciation method, this approach is an accelerated calculation to weigh the usefulness more in the early years and less in the later years. Rather than multiplying the straight-line percentage by 2.0, the 1½ declining method multiplies the straight-line percentage by



1.5. Example: Using the delivery truck with an estimated useful life of 60 months, the straight-line percentage is 20% (100% / 5 years). The double declining balance percentage is 30% (1.5 * 20%) and it is multiplied by the remaining useful life:



COST Yearly

Depreciation Accumulated Depreciation

Carrying Value

Date of purchase

$24,000

$24,000

End of first year

$24,000

(30% * $24,000) $7,200

$7,200

$16,800

End of second year

$24,000

(30% * $16,800) $5,040

$12,240

$11,760

End of third year

$24,000

(30% * $11,760) $3,528

$15,768

$8,232

End of fourth year

$24,000

(30% * $8,232) $2,470

$18,230

$5,760

End of fifth year

$24,000

$2,760

$21,000

$3,000

The fixed rate is always applied to the carrying value of the previous year. The depreciation is greatest in the first year and declines after that. Finally, the depreciation in the last year is limited to the amount necessary to reduce carrying value to salvage value. Using this depreciation method indicates that the estimated useful life of the above example should have been extended one more year (72 months total). These later three methods of calculating depreciation are income tax bases. The State of Florida does not pay income taxes and thus prefers the straight-line method for computing depreciation of fixed assets. The straight-line method is the only automated depreciation in FLAIR.


Effective Date: Chapter 8 January 1, 2009 Page 1

CHAPTER 7 PROPERTY SUBSYSTEM REPORTS The reports created from the Property Subsystem will be scheduled and requested through the Reports Request Function (RP) from the FLAIR Main Accounting Menu. This is the same function used to request other FLAIR reports. Agencies may have their own unique reports related to property items or they may request state standard reports related to their property items, or both (For complete details about the RP function, please refer to the FLAIR Procedures Manual.) FLAIR reports are available in three forms. Most FLAIR reports when requested will be placed into the Report Distribution System, RDS, which allows on-line viewing of reports. The agency RDS Administrator will setup individual users to receive property reports via the Report Distribution System. Reports may also be obtained in a hard copy, or paper, form. Reports are also available via compact disc upon request. Below is a list of State Standard Reports available in FLAIR. These are requested through the RP function using the LOGON N000STD: 1. DPRR01 - Listing of Incomplete Property Master Records

Sort: Sort level, Records without Accounting Data, Records without Non-Accounting Data, CID, and Item Number. Parameter: Optional field; Specific organization level L1-L5 in the first two characters of the parameter (i.e., L4 = level four sort).

2. DPRR02 - Daily Listings of Items Added to the Property Master File

Sort: Sort level. Parameter: Optional field; Specific organization level L1-L5 in the first two characters of the parameter. Positions 3-8 can be used to retrieve records for a specific day (MMDDYY) within the current month and prior month. (Example: L3103199)



3. DPRR03 - Listing of Active Property Master File Records (All Data

Elements)

Sort: L2-L5, Record Type, and Item. 4. DPRR03A - Listing of Property Custodian File

Sort: L2-L5, Record Type, and Status Code. 5. DPRR04 - List of Non-accounting Property History

Sort: Sort level, Item Number, Machine-Generated Date, Transaction Type, and Machine Time.

Parameter: Positions 1-2 is the organization level that the report is to be run (i.e. L4 = level four). Position 3 is the parameter cycle. Positions 4-15 is the parameter date range. Positions 16-23 contain the item number.

6. DPRR05 - Listing of Transactions Deleted From the Property Pending

File

Sort: Sort level, Primary Document Number, Secondary Document Number, and Other Document Number.

Parameter: Specific organization level L2-L5 in the first two characters of the parameter. A beginning date may also be input (YYMMDD) to retrieve records with that delete date or after. (Example: L3991001)

7. DPRR06 – Custodian’s Inventory List

Sort: L2-L5, Location, Record Type, and Item Number. 8. DPRR06A – Custodian’s Inventory List, Delegate Information, and

Signature Certification at Organization Breaks

Sort: CID (if requested in parameter), L2-L5, Location, Record Type, and Item Number.

Parameter: Optional; “CID” can be input in the first three positions of



the parameter field and will become the primary sort. Custodian information will be provided.

9. DPRR07 - Listing of the Property Master File

Sort: Sort level and Item Number.

Parameter: Optional field; Specific organization level L1-L5 in the first two characters of the parameter (i.e., L4 = level four sort).

10. DPRR08 - List of Property Pending File

Sort: L1-L5, Primary Document Number, Secondary Document Number, and Other Document Number.

11. DPRR09 - List of Ownership Funds with Correlated Operating Fund

Sort: Ownership Fund and Operating Fund. 12. DPRR11 - List of Property Master File

Sort: Class Code 13. DPRR12 - Trial Balance By Current Use Fund

Sort: L2, Current Use Fund, and General Ledger.

Parameter: Optional field; Specific organization level L1-L5 in the first two characters of the parameter (i.e., L4 = level four report).

14. DPRR13 - Trial Balance By Purchasing Fund with Year-To-Date/Life-

To-Date Accumulated Depreciation.

Sort: L2, Current Use Fund, and General Ledger.

Parameter: Optional field; Will limit report to property acquired before date input (MMDDYY) in parameter field.

15. DPRR161 - Listing of Property Accounting History in Item Sequence

Sort: Sort level, Item Number, Transaction Type, Transaction Date, and General Ledger. (Continued on the next page.)



Parameter: Optional field; Positions 1-3 can be used for the transaction type: “DB” for disbursements, “CR” for cash receipts, “01” for transfers, “02” for dispositions, and “03” for depreciation. Positions 4-5 indicate the organizational level L1-L5. Position 6 is for the parameter cycle. Positions 7-18 can be used to indicate parameter date range. The following is an EXAMPLE of this report set up on the monthly recurring cycle for level three disbursements: DB L3M991001991031.

16. DPRR162 - Listing of Property Accounting History

Sort: Sort level, L2-L5, Transaction Type, Item Number, Transaction Date, and General Ledger.


17. DPRR163 - Listing of Property Accounting History

Sort: Sort level, Purchasing Fund, Transaction Type, Item Number, Transaction Date, and General Ledger.


18. DPRR17 - List of Property Master By Item Record Type 7 (casualty

loss)

Sort: Item Number.



19. DPRR18 - Listing of Property Title File

Sort: Record Type.

Parameter: Required field; used to specify the record type(s). Valid record types are “IA”, “IB”, “IC”, “ID”.

20. DPRR19 - List of Property Chained Items

Sort: Chained Item, Flag, Property Item, and L2-L5. 21. DPRR20 - List of Property in Ownership Fund/Organization Code/Item

Number Order

Sort: Ownership Fund, L2-L5, and Item Number. 22. DPRR21 - Listing of the Property Master File by Ownership Fund

NOTE: This report can only be requested as a daily or monthly report.

Sort: Fund, General Ledger, and Item Number. 23. DPRR24M - Report of Changes in General Fixed Assets - Month-to-

Date

Sort: L2-L5, Ownership Fund, and General Ledger.

Parameter: Positions 1-2 is the organization level that the report is to be run (i.e. L4 = level four). Positions 3-4 of the parameter indicate if the general ledger is to be rolled up to the state standard level (“SS” will indicate roll up to the state standard level, and blank will indicate the agency level general ledger will be used).

24. DPRR24MM - Microfiche (CD ROM) Version of DPRR24M 25. DPRR24Y - Report of Changes in General Fixed Assets - Year-to-Date

Sort: L2-L5, Ownership Fund, and General Ledger.

Parameter: Positions 1-2 is the organization level that the report is to be run (i.e. "L4" = level four). Positions 3-4 of the parameter indicate if the general ledger is to be rolled up to the state standard level (“SS”



will indicate roll up to the state standard level, and blank will indicate the agency level general ledger will be used).

26. DPRR24YM - Microfiche (CD ROM) Version of DPRR24Y 27. DPRR25 - Listing of ORG Transfers for Governmental Funds

NOTE: This program writes all Record Type 2 transfers of property in addition and deletion form by L2-L5 and Location, then sends information to DPRR25A to sort and print.

Sort: Sort level, Ownership Fund, Additions/Deletions, General Ledger, Item Number, and Machine-Generated Date.

Parameter: Positions 1-2 is the organization level that the report is to be run (i.e. L4 = level four). Position 3 is for the cycle. Positions 4-15 are the date range.

28. DPRR25A - Continuation of DPRR25

Sort: Sort Level, Ownership Fund, Addition/Deletion, General Ledger, Item, and Machine-Generated Date.

29. DPRR26 - Detail Listing of Changes in General Fixed Assets

NOTE: This program is like DPRR25, but it uses Record Types 0, 1, and 2.

Sort: Sort level, Ownership Fund, General Ledger, Additions/ Deletions, Transaction Type, Item Number, Machine-Generated Date, and Document Number.

Parameter: Same as DPRR25.

30. DPRR26A - Continuation of DPRR26 31. DPRR27 - List of Property Master in Item Number Sequence

Sort: Item Number.

Parameter: “GT” will list property items greater than or equal to $1000. “LT” will list property items less than $1000.



32. DPRR29 - Listing of General Fixed Assets

NOTE: This report is similar to YPRR02, a system-generated report that is produced when closing the year. DPRR29 allows the user to produce this same report on a daily, monthly, or prior year basis.

Sort: Fund, General Ledger, L2-L5, and Item Number. Parameter: Optional field; Specific organization level L1-L5 (i.e. L4 = level four report).

33. DPRR29A - Fetched by DPRR29 34. DPRR29B - Listing of Property Master File Item Number Changes

NOTE: This report will be automatically generated when DPRR29 is requested, or it may be run independently as a separate report.

Sort: Sort level and Item Number.

Parameter: Positions 1-2 is the organization level that the report is to be run (i.e. L4 = level four sort). Position 3 is for the cycle. Positions 4-15 are the date range.

35. DPRR99 - Property/General Ledger Reconciliation Report

NOTE: This program balances the property balance to the general ledger master and displays the outstanding records on the property pending file. The user can request this report with the prior year cycle only when in dual year processing. Once the year is closed, the balances become included in the life-to-date totals. (Continued on next page.) Sort: Ownership Fund and General Ledger.

Parameter: If in dual period (year or month) and wanting to include all activity (including hold amount and new quarter-to-date) “LTD” must be input in the parameter field otherwise this report will run as of 06/30/XX.

36. DPRR99A - Fetched by DPRR99



37. DPRR99B - Fetched by DPRR99A 38. DPRR99C - Fetched by DPRR99B

CHAPTER 8 CERTIFICATIONS FORWARD PROCESSING Fixed Capital Outlay Certain Fixed Capital Outlay obligations and anticipated revenues are eligible for certifications forward processing. That is, obligations (encumbrances and payables) or anticipated revenues (receivables) incurred prior to June 30, but not disposed of before June 30 may be certified forward in FLAIR. These items must be “marked” as certified items and approved by the Governor’s Office. The FLAIR Procedures Manual outlines in detail the certifications forward processing of any agency obligations or anticipated revenue. This chapter will detail certifications forward processing of Fixed Capital Outlay only.

Fixed Capital Outlay items to be certified forward are marked for certifications forward processing through TR1SX, Request for Certifications. Instructions for using this screen are explained in detail beginning on page 2. Once the items to be certified forward have been specified, the Request for Certification Forward report may be run through the Report Request Function (RP). This report is in the format required by the Governor’s Office and will list all certified forward items, give a subtotal for each, and a net amount to be certified forward. This report may be reprinted until the certified forward items are correct. When the agency is certain that the certified forward items are correctly identified, certified forward processing may be requested through the Period End Processing Function (PE). This process will be run during nightly processing (only one time per year) for each agency and will generate all accounting entries necessary to record certifications forward. This process occurs while the agency is in dual year processing; therefore, the request for certifications forward processing should be made before closing the prior year’s records. The generated entries will then be posted to the agency’s records. If there were any errors made in specifying the certified forward items, the agency will have to make all necessary correcting entries.



TR1S Request for Certification To certify forward (“mark”) Fixed Capital Outlay (FCO) items, the operator must do so through the 1S function. If a TYPE of “CF” or a TYPE of “1S” and a SEL of “X” is entered on any FLAIR screen, the Request for Certifications - Mini Menu - Request screen, as shown below will display. This screen is used to identify Fixed Capital Outlay items to be certified. Procedures for the use of the 1SX screen for certifying Fixed Capital Outlay items follow. 1SX Request for Certification – Mini Menu screen 01

02 CFMU 10/01/02 16:02:38 03 1SX - REQUEST FOR CERTIFICATIONS - MINI MENU 04 05 06 REQUEST FOR CERTIFICATIONS - MULTIPLE UPDATE 07 08 DOC-TYPE DOC-NO DOC-LINE 09 10 11 12 REQUEST FOR CERTIFICATIONS - FIXED CAPITAL OUTLAY 13 14 SEL PROJECT ID BUDGET ENTITY FUND CATEGORY YEAR IBI 15 0 0 0 0 16 17 18 SEL 19 A ADD FCO CERTIFICATION REQUESTS 20 I INQUIRE INTO FCO CERTIFICATION REQUESTS 21 U UPDATE FCO CERTIFICATION REQUESTS 22 TYPE SEL 23 Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12---24 CONT MAIN RFRSH



Request for Certification - Add - FCO After typing an “X” on line 12, REQUEST FOR CERTIFICATIONS - FIXED CAPITAL OUTLAY, (see previous page) the operator will input the following data codes to retrieve the appropriate Fixed Capital Outlay record. SEL Select Options; required field; valid input is:

A - Add FCO Certification Request I - Inquire into FCO Certifications Requests U - Update FCO Certifications Requests

PROJECT ID Project Identifier; required field; edited against the

Project Information File. BUDGET ENTITY Required field; edited against the Title File. FUND Required field; 1st digit must = 1,2,3, or 4. CATEGORY Required field; 1st two characters must = 08 or 14,

but cannot = 080000 or 140000; edited against the Title File.

YEAR Required field. IBI Internal Budget Indicator; required field; edited

against the Title File. After entering the required data, for adding a request (SEL=A) the Request for Certifications Add screen (see next page), will display. Procedures for the use of this screen are described on the following pages.



FCO Certification Request – Add screen 01

02 1Sx2 FCO CERTIFICATIONS REQUEST ADD 10/01/2002 16:01:14 03 04 PROJECT 123456789 TITLE EMPLOYEE PARKING GARAGE 05 CF PROJECT STATUS PROGRAM APPROVED 0 ARCH & ENG CONTRACT 0 06 CONSTRUCTION CONTRACT 0 PURCHASE COMPLETE 0 07 FORCE ACCOUNT APPROVED 0 08 09 BUDGET ENTITY 85100000 FUND 2100 CATEGORY 080010 YEAR 00 IBI 00 10 11 AMOUNT REQUESTED STUDY 12 DESIGN 13 LAND PURCHASE 14 CONSTRUCTION/CONTINGENCY 15 EQUIPMENT 16 RESERVE 17 18 COMMENTS (1) 19 (2) 20 (3) 21 SEL PROJECT BUDGET ENTITY FUND CATEGORY YEAR IBI 22 TYPE SEL 23 Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12---24 CONT MINI MAIN RFRSH FWD CAN

On this screen the following data fields will be displayed from the project record. They are protected and cannot be changed. PROJECT ID LONG TITLE BUDGET ENTITY FUND CATEGORY YEAR IBI The following fields are displayed unprotected and may be changed. PROGRAM APPROVED ARCH & ENG CONTRACT CONTRUCTION CONTRACT PURCHASES COMPLETE FORCE ACCOUNT APPROVED At least one of the following amount fields must be entered. STUDY CONSTRUCTION/CONTINGENCY DESIGN EQUIPMENT LAND PURCHASE RESERVE The COMMENTS fields are optional unless a reserve is entered, then at least the first comment line is required. On line 21, the operator can request the next project for certifications.



Request for Certification – Inquiry/Update - FCO After entering a certifications request for Fixed Capital Outlay the operator may inquire into or update the request by entering a SEL of I or U on the 1SX Mini Menu. The screen shown below will display. FCO Certification Request Inquiry/Update screen 01

02 1Sx3 FCO CERTIFICATIONS REQUEST INQUIRY/UPDATE 10/01/2002 16:01:18 03 04 DELETE 05 PROJECT 123456789 TITLE EMPLOYEE PARKING GARAGE 06 CF PROJECT STATUS PROGRAM APPROVED O ARCH & ENG CONTRACT O 07 CONSTRUCTION CONTRACT O PURCHASE COMPLETE O 08 FORCE ACCOUNT APPROVED O 09 10 BUDGET ENTITY 85100000 FUND 2100 CATEGORY 080010 YEAR 00 IBI 00 11 12 AMOUNT REQUESTED STUDY 30000.00 13 DESIGN 100000.00 14 LAND PURCHASE 45000.00 15 CONSTRUCTION/CONTINGENCY 850000.00 16 EQUIPMENT 17 RESERVE 18 COMMENTS (1) 19 (2) 20 (3) 21 SEL PROJECT BUDGET ENTITY FUND CATEGORY YEAR IBI 22 TYPE SEL 23 Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12---24 CONT MINI MAIN RFRSH FWD CAN

The operator may delete the displayed request by typing a “D” in the delete field. Or, by using the Tab key, the operator may “tab to” a field and change or erase the data previously entered. Once the desired update has been completed the operator will press the ENTER key to process the change.



Certified Forward Report Once all necessary items have been marked for certification forward, the Certification Forward Detail Report (DCFR02) may be printed through the Report Request Function (RP). (The RP Function, in FLAIR, is used to request this and many other FLAIR reports.) If this report is run as an immediate report, it will be current as of the last nightly update and items marked for certification on the current day will not be reflected. If this report is run as an overnight report, it will have that day’s items included in the nightly processing updates and will reflect those entries made. The following data should be entered on the RP (Report Request Function) Menu to print one of these reports:

Program DCFR02 Logon N000STD Password (Agency Report Password) Data Options Prior Year ‘As of Date’ (Date Desired on Report)

The Certifications Forward Detail Report will be produced. Refer the FLAIR Procedures Manual for more detail about the Certifications Forward reports, and more detail about the Report Requests function.



CHAPTER 9 PURCHASING CARD PURCHASES AND THE PROPERTY SUBSYSTEM Introduction Property, as defined in this manual, may be purchased using a State of Florida Purchasing Card. Since the inception of the Purchasing Card in 1997, more and more agencies are using the Purchasing Card to purchase property items. If a item is purchased using a Purchasing Card, and the agency is required to or wishes to record that item on the Property Subsystem, there are several ways in which to accomplish that task. The following section is intended to help clarify how Purchasing Card purchases may be recorded on the Property Subsystem. Purchasing Card Review Purchasing Cards are issued to individual employees of the State of Florida and are used to purchase commodities for use in official business of the state, or to pay for travel expenses incurred while conducting state business. Bank of America has a contract with the State of Florida to issue purchasing cards to state employees. An item is charged to a purchasing card (a property item for example) just like a “regular” credit card purchase. Bank of America pays the vendor directly (usually within 72 hours) for the purchase. Bank of America then transfers the charge to the agency’s FLAIR files for approval (on a daily basis). The agency approves the charge in FLAIR. Finally, an Electronic Funds Transfer (EFT) is sent to Bank of America reimbursing the bank for the charge. Purchasing Card Approval Process/Property Subsystem Purchasing card charges must go through one or more steps of approval in an agency before the approved charge is recorded into the agency’s master file records and the reimbursement sent to Bank of America. During this approval process, an item may be designated as a “Property Item” in the following ways:

1. Enter a “property” object code. For expenditures that would be an object code of 51**** or 56****.



2. Enter a valid property item number in the BPIN (Beginning Property Item Number) field.

3. Enter ZZZZZZZZ in the BPIN field. The codes as described above are entered on the Purchasing Card Charge Distribution/Maintenance screens during the regular approval process. (Please refer to the Purchasing Card Approval and Distribution Manual for details about the Purchasing Card screens and how charges are approved.) A property type object code and/or a BPIN may be entered on a specific charge at any level of approval within the purchasing card module as long as that charge is still in the purchasing card module and has not yet been paid. Just as other disbursement transactions sent to the daily input file are edited during nightly processing to see if they should update the Property Master file, purchasing card transactions sent to the daily input file are likewise edited to see if they should update the Property Master file. By entering at least one of the above items when approving a purchasing card charge, FLAIR will send the item to either the Property Master file (if all system edits are passed) or to the Property Pending file. If a transaction created by the purchasing card approval process is sent to the Property Pending file, it must be reviewed by the property custodian (like all other items on the property pending file) and further processed as necessary. If a piece of property is purchased using a Purchasing Card and upon completion of the approval process the approved charge does not contain

1) a property object code, 2) a BPIN, and/or 3) ZZZZZZZZ in the BPIN field,

there is no way for FLAIR to know that this is an item that should be recorded in the Property Subsystem, and it will not be “captured” as a property item. The flow of data chart (chapter 1, page 5) demonstrates how transactions are edited for update to the General Ledger, the Property Master or both. The flow of data is applicable to purchasing card charges as well as any other transaction in FLAIR.


Effective Date Appendix A January 1, 2009 Page 1

APPENDIX A PROPERTY SUBSYSTEM GLOSSARY Accelerated Method: a depreciation method that provides for a high depreciation cost of the asset to the earlier years of its useful life and gradually reduces the periodic charges in the later years. Account: the basic storage unit for data in accounting systems used to

record additions and deductions for each asset, liability, equity, revenue, and expense.

Accounting: the process of identifying, measuring, and communicating

economic information to permit informed judgments and decisions. Account Balance: the difference in the total dollars between the total debit

(DR) footing and the total credit (CR) footing of an account. Account Code: 29-digit FLAIR account code (L1 GF SF FID BE IBI CAT YR)

used by Central Accounting to maintain records of transactions. Account Code Title: the valid name of the FLAIR account code that is titled

on the Title Files. Accounting Cycle: the sequence of principal accounting procedures

employed to process transactions during a fiscal year. Accounts Payable: a liability created by a purchase made on credit. Accounts Receivable: a claim against a customer or vendor for goods or

services made on credit. Accrual Basis Accounting: revenues are recognized in the period earned

and expenses are recognized in the period incurred, not at the time cash exchanges hands.

Accumulated Depreciation (ACCUM-DPR-AMT): a contra-asset valuation

account to record the collection of total past periodic (monthly) credits to date recording the expiration of the expected service life of a specific fixed asset; (9999999999.99 format).



Accumulated Depreciation Date (ACD-DT): the date accumulated depreciation was entered/calculated into the system; 8 numeric.

Acquisition Cost (ACQ.COST): the amount of money or other consideration

exchanged for property; (9999999999.99 format). Acquisition Date (ACQ-DT): the first transaction date when one initially

enters accounting data for a new property item; cannot be updated unless the record is deleted and re-entered; 8 numeric.

Acquisition Method (AQM): the method under which a property item is

acquired; 1 numeric; acceptable input:

1 = Purchased 2 = Donated 3 = Government Surplus 4 = Lease Purchase 5 = Other 6 = Consolidated Equipment Financing Program 7 = Intra-fund Transfer

Agency Unique (AU): assigned by the user agency as an optional data

code; can be used to further sub-classify the organization code; 2 alphanumeric.

Amount (AMOUNT, AMT): the monetary value of a transaction

(<9999999999.99> to 9999999999.99 format). Amount To Be Depreciated (AMT TO BE DEPR): refers to cost for stated

value less the appropriate allowance. Generally this is the acquisition cost less the estimated salvage value and accumulated depreciation amount; (9999999999.99 format).

Amortization: the periodic (monthly) expense allocation of the cost of an

intangible asset over its useful life. Appropriation: a designated use of revenue for which a potential liability is

recognized. Asset: an economic resource or property owned by an agency that is

expected to benefit future operations.



Audit Trail: the sequence of written approval by key individuals supporting the expenditure in a voucher system.

Balance Sheet: a financial statement that shows the financial position of an

agency at a particular date. Batch Character (B): used to accumulate transactions for reconciling input

totals to output totals; 1 alphanumeric. Batch Processing: a type of computer system design in which separate

agency computer transaction entries are processed into the FLAIR system.

Beginning Property Identification Number (BPIN): refers to the sequential

number that identifies a property item; 8 alphanumeric: first 2 are alphanumeric, last 6 are numeric.

Budget: a formal written statement of management plans for the future,

expressed in financial terms. Budget Entity (BE): the organization and/or function to which

appropriations are made, must be titled; 8 numeric. Building Name: The name assigned to the building; 20 alphanumeric. Capital Assets: certain types of assets that qualify for special treatment

when gains and losses result from transactions involving the assets. A capital asset is to be reported and, with certain exceptions, depreciated in government-wide statements. In the government-wide statements, assets that are not capitalized are expended in the year of acquisition.

Capital Expenditure: the expenditure for the purchase of fixed assets, or the

cost that adds to the utility of an asset for more than one fiscal period. Such transactions create property records that are added to Property Pending or Property Master files.

Capital Lease: long-term lease that is in effect an installment purchase of

assets; recorded by entering on the books an asset and a corresponding liability at the present value of the lease payments; each lease payment is partly a repayment of the debt and partly an interest payment on the debt.



Capitalization: recording of capital expenditures into general fixed assets or proprietary funds.

Carrying Value: the un-expired portion of the cost of an asset (sometimes

called book value). Cash Sale Indicator (CS): field on Property Pending used to identify a cash

sale; 1 alphanumeric: “S”. Category (CAT, CATG): a dual-purpose state standard code that either sub-

defines the appropriations made to a budget entity or defines a revenue source; 6 numeric, first 2 are major category, last 4 are minor category.

Certification Forward Process: request to pay for items in the current year

with prior year funds; used for fixed capital outlay. Chained Item Number (CH-ITEM NUM, CH-ITEM): represents the property

item to which one particular property item is related or associated; 8 alphanumeric, first 2 alphanumeric, last 6 numeric.

Chart of Accounts: a listing of all the accounts used by an agency; general

ledger codes roster. Class Code (CLASS): field used to indicate the kind/type of property; 10

numeric, first 4 are state standard, last 6 may be sub-classified. Comptroller: the chief managerial accountant of an agency or government

entity. Condition (COND): refers to physical condition of the property; 1 numeric;

acceptable input:

1 = New 2 = Good 3 = Fair 4 = Poor

Consistency: an accounting convention that requires that a particular

accounting procedure, once adopted, will not be changed from period to period.

Contingent Liability: a potential obligation that will materialize only if



certain events occur in the future, an encumbrance. Contra Account: an account whose balance is subtracted from the

associated account in the financial statements; offsetting account. Contract (CNTRT): code to identify a particular contract within an agency;

any valid titled contract code; 5 alphanumeric. Contract Year (CY): an agency assigned code that corresponds to the

ending fiscal year of the contract; 2 numeric. Cost: exchange price associated with a transaction at the point of

recognition; original cost, historic cost. Cost For Depreciation (COST FOR DPR.): In FLAIR, it is the monthly

depreciation amount times the number of months in the depreciation period (straight-line depreciation method). (9999999999.99 format).

Count (COUNT): property item counter used to number items purchased; 4

numeric. County Code: the first 2 digits of the location code used to identify the

county that an asset is in; 2 numeric. Credit Memorandum: the written form issued by a vendor to an agency that

a credit has been posted to the agency’s account, a credit memo. Current Assets: cash or other assets that are reasonably expected to be

realized in cash (liquidated) during a normal operating cycle or within one year if the operating cycle is shorter than one year.

Current Liabilities: obligations due to be paid within the normal operating

cycle of the agency or within one year, whichever is longer. Current Usage (C-USAGE): refers to the number of units available for

service life depreciation; 5 numeric. Current Use Fund: the fund that purchases and utilizes a property item.

Should the property item be transferred to another fund, this new fund becomes the current use fund.

Custodian Identification Number (CID): code to identify a particular property



custodian within an agency; 4 alphanumeric. Depletion: the proportional allocation of the cost of a supply or a natural

resource to the units removed. Depreciable Cost: the cost of an asset less its salvage value. Depreciation: the portion of a property item cost that is charged as an

expense due to wear, age, or obsolescence. Depreciation Expense: the periodic recording of the depreciation costs of a

long-lived asset over its expected useful life. Depreciation Adjustment Date (ADJ-DT): the date that a depreciation period

ending date was entered into the system; 8 numeric. Depreciation Method (DPM): the method under which depreciation is

recorded; 1 numeric; acceptable input:

0 = No Depreciation 1 = Straight Line 2 = Service Life 3 = Double Declining Balance 4 = 1½ Declining Balance

Description: a brief explanation for a transaction record; 35 alphanumeric. Disposition: the removal of property records from the agency property files. Disposition Authority (DA): agency code authorizing disposition of item; 2

alphanumeric. Disposition Date (DISPDT): the date of property item disposition; 8 numeric. Disposition Proceeds (DISP PROCEEDS): the cash amount received from

the sale of a property item; (999999999.99 format). Disposition Reference Number (DISP-RDOC): the number assigned to

property disposal transactions; 11 alphanumeric. Disposition Vendor (DISP-VENDOR): refers to the vendor to which the

property was disposed; 21 alphanumeric.



Document Number (DOC-NO): document reference number; 6

alphanumeric. Equity: the residual interest in the assets of an agency that remains after

deducting its liabilities. Estimated Completion Date (EC-DT): the target date for completion of a

construction job; 8 numeric. Estimated Salvage (EST. SALVAGE): the approximate worth of the property

item at the termination of its useful life; the amount at which the asset could be sold at the end of its useful life; (9999999999.99 format).

Expansion Option Indicator (EO): code used to identify which expansion

option record is to be used with the transaction. Any valid option for the organization is acceptable input. If left blank, defaults to “00”, the organization's standard option. 2 alphanumeric.

Expected Life Units, Estimated Useful Life (ELU): the total number of

service units (months, miles, etc.) expected from a long-term asset to be used for the purpose for which it was purchased; 5 numeric.

Expenditure: a payment or incurrence of an obligation to make future

payment for an asset or service rendered. Expense: the costs of goods and services consumed (used up) in the

process of performing the agency’s normal functions and operations. External Category (ECAT): an agency defined classification which serves to

codify a category in addition to FLAIR. Any valid external category type on the agency’s Title File is acceptable input; optional; 6 numeric.

External Fund Type (EF): an agency defined classification which serves to

codify a fund in addition to FLAIR or GAAFR. Any valid external fund type on the agency’s Title File is acceptable input; optional; 1 numeric.

External General Ledger Code (EGL): any account classification needed to

reflect the financial position and the results of operations of an entity, other than those established in FLAIR. Any valid external general ledger code on the agency’s Title File is acceptable input; optional; 3 alphanumeric.



External Object Code (EOB): expenditure, budgetary, or revenue classifications used to identify the type of service, material, or other charge received or rendered, other than those classifications established within FLAIR. Any valid external object code on the agency’s Title File is acceptable input; optional; 3 alphanumeric.

External Program (EP): denotes a program classification outside of its

classification in the State Program structure. Any valid external program number on the agency’s Title File is acceptable input; optional; 2 numeric.

Federal Participation (FED. PART.): the amount of federal monies used to

purchase the fixed asset; 10.2 numeric. Financial Statements: the means by which accountants communicate

agency equity; financial reports. Fiscal Year: the twelve-month accounting period from July 1 to June 30. Fixed Assets: long-term non-monetary (Property, Plant, and Equipment)

assets of an agency. Fixed Capital Outlay (FCO): the real property (land, buildings, including

appurtenances, fixtures and fixed equipment, structures etc.), including additions, replacements, major repairs and renovations to real property which materially extend its useful life or materially improve or change its functional use and including operating capital outlay necessary to function and operate a new or improved facility. See Section 216.011, F.S.

Fund: a set of self-balancing books. Fund Identifier (FID): used to differentiate between several funds of the

same state fund type. This element is part of the fund number and is required on all transactions. Any valid fund identifier on the agency’s Title File is acceptable input; 6 numeric.



GAAFR Fund Type (GF): indicates fund classification according to Governmental Accounting, Auditing, and Financial Reporting (GAAFR); required; 2 numeric. Acceptable input:

10 = General Fund 20 = Special Revenue Fund 30 = Capital Projects Fund 40 = Debt Service Fund 50 = Enterprise Fund 60 = Internal Service Fund 71 = Private-Purpose Trust Fund 72 = Permanent Fund 73 = Pension and Employee Benefit Trust Fund 74 = Agency Fund 76 = Investment Trust Fund 80 = General Fixed Assets 90 = General Long-Term Debt

General Fixed Assets: capitalized property items over $1000 (OCO and

FCO) that must be recorded in the Property Subsystem. The set of self-balancing accounts (GF=80) that own long-lived assets of a governmental fund, having no revenue or expenditure accounts.

General Ledger Code (GL): the account needed to reflect the financial

position and the results of operations of an entity; 5 numeric. General Long-term Debt: the set of self-balancing accounts (GF=90) that

cover the long-term portion of the debt incurred in purchasing long-lived assets in a governmental fund.

Generally Accepted Accounting Principals (GAAP): the rules, conventions,

and procedures necessary to define accounting practice. Government Accounting Standards Board (GASB): the current authoritative

body for the development of accounting principles and standards for state and local governments.

Governmental Fund: the accounting entity which accounts for revenue and

expenditures which are segregated for the purpose of maintaining activities and/or attaining objectives in accordance with state regulations, restrictions, and limitations.



Grant (GRANT): a code to identify a particular grant within an agency. Any valid grant code on the agency’s Title File is acceptable input; 5 alphanumeric.

Grant Year (GY): an agency assigned code that corresponds to the ending

fiscal year of the grant; 2 numeric. Idle Code (IC, IDLE): refers to the code for property utilization; 1

alphanumeric; acceptable input:

Y = Yes N = No

Insurance Code (INS. CODE): information field referring to insurance type

and expiration date; 7 alphanumeric; acceptable input:

3X - Insurance Type 4X - Expiration Date (MMYY)

Intangible Assets: long-term assets that have no physical substance but

have a value based on rights or privileges accruing to the owning agency.

Internal Budget Indicator (IBI): used by the Chief Financial Officer to

identify breakdowns of appropriations beyond that of the EOG and the Legislative System. If IBI is left blank, it defaults to “00”. Any 2-digit number that the Chief Financial Officer and the organization may assign is acceptable input; 2 numeric.

Inventory: an agency’s actual property on hand. Inventory Date (INVEN-DT): the date that the last physical inventory was

taken; 8 numeric. Invoice: the bill provided by a vendor to an agency for items purchased; 9

alphanumeric. Item Number (ITEM NO., ITEM NUM): property item number; 8

alphanumeric. Journal: a chronological record of all transactions; place where

transactions are first recorded.



Last Update (L-UPDT): the date that the master record was last updated; 8

numeric. Lease Number: assigned by the Chief Financial Officer to identify a

particular lease. Lease Status: a system generated code displaying the overall status of a

lease.

A = Active C = Cancelled P = Paid in full

Lease Purchase Subset: informative field concerning relevant lease

purchase data. (cumulative amounts updated when lease purchase transactions are recorded); 91 numeric:

13X - Total Principal 13X - Total Interest 13X - Months in Contract (MIC) 13X - Year-to-Date Principal (YTD PRINCIPAL) 13X - Year-to-Date Interest (YTD INTEREST) 13X - Life-to-Date Interest (LTD INTEREST) 13X - Life-to-Date Principal (LTD PRINCIPAL)

Ledger: a book or file of all of an agency’s accounts, arranged as in the

chart of accounts. Liability: a debt of the agency; an amount owed. Life Units (LU): refers to the measurement focus of life type; 1 numeric;

acceptable input:

1 = Months 2 = Hours 3 = Miles 4 = Other

Location Code (LOC, LOCATION): identifies the location of an item; 16

characters, first 2 numeric, last 14 alphanumeric.



Long-term Liability: debt of an agency that falls due more than one year ahead, or are paid out of non-current assets.

Maintenance/Warranty Expiration Date (EXDT): the date the

maintenance/warranty contract expires; 8 numeric (MMDDYYY format) Maintenance/Warranty Indicator (MWI): a maintenance or warranty contract;

1 alphanumeric; acceptable input:

M = Maintenance W = Warranty

Maintenance/Warranty Interval Codes (MWIC): the interval code that applies

to the maintenance/warranty contract; 1 alphanumeric; acceptable input:

M - Monthly Q - Quarterly S - Semi Annual A - Annual O - Other

Maintenance/Warranty Vendor (VENDOR): identification of the vendor for

the maintenance/warranty contract; 21 alphanumeric. Manufacturer/Builder: identification of the vendor that manufactured or

built the property item; 16 alphanumeric. Markel Percentage (MARKEL): percentage that can be used automatically to

appreciate buildings for insurance purposes; 5 numeric (99.999 format). Market Value: the price to which an asset is appraised or would achieve by

selling on the fair market. Monthly Depreciation Amount (M-AMOUNT): the depreciation expense

computed for a one-month period; (9999999999.99 format). Monthly Depreciation Calculated (MDC): identifies if a property item is to be

depreciated on a monthly basis; 1 alphanumeric; acceptable input:

Y = Yes N = No (Default if left blank)



Monthly Depreciation Percentage (M-PCT): a numeric value (%) used on a monthly basis to compute depreciation; 3 numeric; assumes a leading decimal.

Next Physical Inventory Date: the date of the next expected physical

inventory; 8 numeric. Number of Floors (FLRS): the number of floors contained in the building; 2

numeric. Obsolescence: the process of becoming out of date; a contributor, together

with physical deterioration, to the limited useful life of tangible assets. Object Code (OBJECT): expenditure, budgetary, or revenue classification

used to identify the type of service, material, or other charge received or rendered. The object code is part of the key to the Expansion Set Record for a transaction. Any valid object code on the Title File is acceptable. The first four digits are State Standard with the last two digits available to the user for further sub-classification. Budgetary Object Codes may not be added, changed, or deleted by the user agency; 6 numeric.

Operating Capital Outlay (OCO): the equipment, fixtures, and other tangible

personal property of a non-consumable and nonexpendable nature, the value or cost of which is $1000 or more and the normal expected life of which is 1 year or more, and hardback-covered bound books that are circulated to students or the general public, the value or cost of which is $25 or more, and hardback-covered bound books, the value or cost of which is $250 or more. See Section 216.001, F.S.

Operating Level Organization (OLO): the organization level at which an

agency maintains independent fiscal records; 6 numeric. Organization (LEVEL 1-5, ORG LVLS 1-5, L1 L2 L3 L4 L5, ORG): designates

the organizational structure and line of authority within an entity. There are 5 levels to an organization. Any valid organization code on the agency’s Title File is acceptable. At a minimum, Level 1 must be included on all transactions; 11 numeric.

Original Fund Source (OFS): indicates where the funds were originally

derived (to be used with the property sub-system). Any valid original fund source on the Title File is acceptable; 1 alphanumeric.



Original Property Date (ORIGDT): the date the accounting for an item was

first added to the Property Master File; 8 numeric. Other Cost Accumulator (OCA): used to accumulate costs which are unique

to an organization and have not been previously classified. Any valid other cost accumulator on the Title File is acceptable input; 5 alphanumeric.

Other Document Number (OTHER-DOC): used to record any document

number that an agency maintains or uses as a reference number other than those established in FLAIR; 11 alphanumeric.

Ownership Fund: “fund” (Long-term Account) that represents the entity in

which fixed assets are maintained for governmental funds. Page: the screen number within the PM Function; 1 numeric. Period Ending Date (PERIOD END-DT): In the FLAIR property subsystem it

is the date entered on a depreciation request indicating the date through which depreciation calculations should be computed. 8 numeric.

Physical Deterioration: one of two major factors causing tangible assets to

have a limited useful life. Physical Inventory: taking an actual count and recognition of tangible

assets. Primary Document Number (PRIME-DOC, PDN): the sequential number of a

voucher schedule requesting payment in order to purchase a property item; 11 alphanumeric.

Principal: the sum of money paid quarterly that will reduce the capital

amount owed on a lease. Principal Amount (PRINCIPAL AMT): the capital portion of a lease on which

interest will be calculated. Prior Period Indicator (PPI): field used in transactions to denote whether a

transaction is to update current balances or prior month/year balances; 1 alphabetic. Valid codes are:



Blank = current month, current year M = prior month, current year Y = prior year

Product Identifier (PID): Used to identify particular program products or

services for planning and expenditure purposes. Any valid product identification on the Title File is acceptable input. 3 alphanumeric.

Program Functions (PF): refers to performing various specific functions on

or from a screen using certain keys on the keyboard.

PF3 - processes current screen and returns mini menu. PF4 - processes current screen and returns main accounting

menu. PF5 - refreshes screen and displays screen as it appeared

before any input was made. PF6 - returns first record meeting search criteria. PF8 - pages forward one screen. PF12- escapes and does not process current screen.

Project Identifier (PROJECT/PROJECT ID): an agency assigned number to

identify projects. Any valid project identification on the T1tle File is acceptable input; 11 alphanumeric.

Property Item Number (BPIN): the sequential number that identifies the

property item; 8 alphanumeric; first 2 are alphanumeric; last 6 are numeric.

Property Document (PROP-DOC, PROPERTY DOC): A reference number

entered in the property subsystem when updating a property record. 11 alphanumeric.

Property Title File (TP): this is available for titling codes dealing with

Property and contains record types IA through ID. Property Unique: an agency unique code that may be used in any manner

an agency desires; 20 alphanumeric.



Proprietary Fund: enterprise fund that accounts for operations that are financed and operated in a manner similar to private enterprise and expenses are recovered primarily through user fees.

Purchasing Fund: an accounting entity representing the source of funds or

the legal right issued to disburse money. The fund is identified by the following three elements:

2N - GAAFR Fund 1N - State Fund 6N - FID

Purchase Order: the form used by the purchasing department to vendors

requesting the delivery of materials. Quantity: the number or measurement of items purchased, encumbered,

received, taxed, etc. by an organization; 10 numeric. Receiving Date (REC-DT): the date that a property item is physically

received by an agency; may be updated on the non-accounting data entry screen without deleting the record and re-entering it. This is the field used for calculating depreciation of an item – if left blank the FLAIR system copies the acquisition date for depreciation computation purposes; (MMDDYYYY format).

Record Type (RTYPE; RTYP): Refers to the type of fixed asset defined in

GAAFR under the major property classifications carried on the Title File to identify different records on the file; 1 alphanumeric. Acceptable input:

1 = Land 2 = Building 3 = Machinery & Equipment 4 = Improvements Other than Buildings 5 = Construction Work in Progress 6 = Other Fixed Assets

Reliability: standard of quality requiring that accounting information be

faithful to the original data and that it be verifiable. Remaining Life Units (RLU): the property item’s estimated remaining life

units; 5 numeric.



Restoration: the process by which property records in disposition status

are returned to active status on the Property Master File. Secondary Document Number (SECOND-DOC, SDN): the sequential number

(purchase order) that the property item was purchased on; 11 alphanumeric.

Serial Number: item serial number assigned by manufacturer; 17

alphanumeric. Square Footage (SQFT): the floor area of building; 8 alphanumeric. State Fund Type (SF): indicates the fund’s classification according to

Florida Statutes, Section 215.32. The State Fund Type is a part of the fund number and is required on all transactions; 1 numeric. Acceptable input:

1 = General Revenue Fund 2 = Trust Fund 3 = Working Capital Fund 5 = Budget Stabilization Fund 8 = Local Fund 9 = Long-term Accounts

State Participation (STATE PART.): the amount of state monies used to

purchase the fixed asset; (9999999999.99 format). State Program: field used to record a plan for the organization and/or use of

resources to meet specified objectives as promulgated by the Executive Office of the Governor and presented in the state program structure. Any valid state program on the agency’s Title File is acceptable input; 16 numeric.

State Standard: the codes and titles used by the Florida Accounting

Information Resource as a framework for agencies to build their accounts. These include:

Operating Level Organization (OLO) Budget Entity (BE) Internal Budget Indicator (IBI) GAAFR Fund Types (GF)



State Fund Types (SF) Fund Identifiers (FID), except Local and Long Term Account Fund Identifiers State Programs Object Codes (OBJ) Appropriation Categories (CAT)

Status Code (STATUS, SC, ST) -

1.) Identifies the current status of a property record, or indicates a change in status a property record; 1 alphanumeric; valid values:

Blank - Active 1 - Sold 2 - Traded 3 - Junked 4 - Lost or Stolen 5 - Deleted 7 – Casualty loss 8 - Lost or Stolen items pending Dept. of Financial Services

approval

2.) Indicates type of TR16 (Property General Accounting) entry input; acceptable input:

A - Adjustment to Additions B - Adjustment to Beginning Balances D - Adjustment to Deletions

Stop Depreciation Date (STOP-DT): the last date of projected depreciation

for a property item; 8 numeric (MMDDYYYY format) Sub-Vendor Identification Number (SUB-VENDOR ID): the vendor

identification number of a state employee or non-state employee who incurred expenses that are being paid to a vendor; 14 alphanumeric.

Terminal ID (TID): the system-generated identification number assigned to

each terminal/gateway; 4 alphanumeric. Title Number: the vehicle title number; 15 alphanumeric. Transaction: an economic event that affects the financial position of an

agency.



Transaction Date (TRN DT): the date used for disbursement determined by the latter of: the date the goods and services were received, or the date they were approved, or the date the invoice was received. For non-disbursement transactions, it is optional and will default to the current date if not entered; 8 numeric.

Use Allowance (UA): represents percentage of the amount reimbursed by

the federal government when using state owned property for a federal project; 4 numeric.

User Identifier (USER ID, USERID): identifies the operator entering a detail

transaction. System generated when a password is added to the Access Control File; 6 numeric.

Valuation Method (VM, VALM): the basis for acquisition cost; 1 numeric;

acceptable input:

1 = Cost 2 = Appraised Historical 3 = Appraised Fair Market Value 4 = Assigned Value 5 = Book Value 9 = Other

Vendor, Vendor Identification Number or Vendor Number (VENDOR ID):

identifies persons or firms the organization may make payments to or receive payments from; up to 21 alphanumeric.

Vendor Name: the formal name or title of the vendor that corresponds to

the vendor identification number as recorded on the vendor file; up to 31 alphanumeric.

Version (VR): indicates which version of an Expansion File option is to be

used with a transaction. This code is programmatically generated as a result of changes to the expansion option that creates a new version. Any valid version that exists on the Expansion File is acceptable input. If left blank, it defaults to the most current version; 2 numeric.

Voucher: a request for payment; a document that serves as evidence of

authority to pay cash. Year (YR): denotes the fiscal year to which the appropriation applies.



Defaults to “00” if left blank. Year to Date Depreciation Amount (YTD-DPR-AMT): the accumulated

depreciation amount for the current year (9999999999.99 format).


Effective Date Appendix B January 1, 2009 Page 1

APPENDIX B PROPERTY SUBSYSTEM DATA CODE ABBREVIATIONS Transaction and function screens of the FLAIR Property Subsystem have specific field labels. This is a listing of the field label abbreviations and their corresponding definitions.

Code Description ACCUM. DEPREC. accumulated depreciation ACCUM-DPR-AMT accumulated depreciation amount ACD-DT accumulated depreciation computation date; 8N ACQ.COST acquisition cost (protected) ACQ-DT acquisition date; 8N ADJ-DT date of last record adjustment (protected) AMOUNT actual cash cost for transaction; 9999999999.99 AMT TO BE DEPR amount to be depreciated; 9999999999.99 AQM acquisition method; 1N AU agency unique; 2A/N B batch character; 1A/N BE budget entity; 8N BLDG ADDRESS physical address of building; 42A/N BPIN beginning property identification number; 8A/N BUILDER building contractor; 16A/N BUILDING Name identify if building is named for someone; 20A/N CALC-IND calculation indicator CAT appropriation category or revenue source; 6N CATEGORY category [see CAT] CFI certification forward indicator CH-ITEM chained item number; XX 999999 CH-ITEM NUM chained item number [see CH-ITEM] CH-ITEM-NUM chained item number [see CH-ITEM] CID custodial identification; 4A/N CITY city; 19A CLASS class code; 10A/N CNTRT contract number; 5A/N



Code Description CODE delegate code COND property condition; 1N CONTRACT contract [see CNTRT] COST FOR DPR cost for depreciation; 9999999999.99 COST FOR DPR. cost for depreciation [see COST FOR DPR] COUNT numbering items of sequence; 4N CS cash sale indicator; S or Blank C-USAGE current usage CU FUND current use fund CUSTODIAN ADDRESS address of property custodian; 35A/N

CUSTODIAN NAME name of property custodian; 35A/N CY contract year; 2N DA disposition authority; 2A/N DC delegate code; 2A/N DELEGATE ADDRESS address of property delegate; 35A/N DELEGATE NAME name of property delegate; 35A/N DELETE delete indicator; D or blank DESCRIPTION explanation 16-35A/N DISP PROCEEDS proceeds from disposition; 9999999999.99 DISPDT disposition date; 8N DISP-RDOC disposition reference document; 11A/N DISP-VENDOR disposition vendor; 21A/N DOC-NO Document number; 6N DONATED VALUE value of donation; 9999999999.99 DPM depreciation method DPMDC depreciation, monthly depreciation calculated DSDT-2K Date of next to last data update ECAT external category; 6N EC-DT estimated completion date EF external fund; 1N EGL external general ledger code; 3N ELU expected life units (protected) EO expansion option; 2A/N EOB external object code; 3N EP external program; 2N



Code

Description ERRORS edit error codes (up to 4); A EST. SALVAGE estimated salvage value; 9999999999.99 ETME (machine generated) time of input EXDT maintenance/warranty expiration date; 8N FED. PART federal participation; 9999999999.99 FED. PART. federal moneys [see FED. PART] FID fund identifier; 6N FLRS number of floors in a building; 2N GF GAAFR fund; 2N GL general ledger code; 5N GRANT grant number; 6A/N GY grant year; 2N IBI internal budget indicator; 2N IC idle code; Y or N IDLE idle code [see IC] IND fund transfer indicator INS. CODE insurance code; XXX 9999 INS.CODE insurance code [see INS. CODE] INVEN-DT inventory date; 8N INVENTORYDATE date of last physical inventory; 6N INVOICE vendor billing number; 9A/N ITEM NUM item number; XX 999999 ITEM-NUM item number [see ITEM NUM] L1 L2 L3 L4 L5 organization code for transaction, titled; 11N L1-L5 organization code [see L1 l2 L3 L4 L5] LAST INVENTORY DATE date of last physical inventory; 8N

LINE agency-assigned line for multiple line items; 4N LOC physical location [see LOCATION] LOCATION physical location of property; 99 XX XXXX XXXXXX LOCATION IND location indicator; X or Blank LTD life-to-date LTD INTEREST lease purchase life to date interest paid



Code

Description

LTD PRINCIPAL lease purchase life to date principal paid LU life units; 1N L-UPDT last update of data (protected) LUDT-2K last update of data [see L-UPDT] M-AMOUNT monthly depreciation amount; 9999999999.99 MANUFACTURER property item maker; 16A/N

MARKEL automatic percentage for depreciation computation; 99.999

MDC monthly depreciation calculated MIC months in contract; 3N M-PCT monthly depreciation percentage; 3N - decimal assumedMGDT (machine generated) date of input MWI maintenance warranty indicator; M or W or Blank MWIC maintenance warranty interval code; 1A NBI new balance indicator (protected) NEXT INVENTORY DATE date of next scheduled physical inventory; 8N

OBJECT object code; 6N OCA other cost accumulator; 5A/N OFFSET EGL offsetting external GL; 3N OFFSET GL offsetting GL; 5N OFS original fund source OFUND ownership fund ORG L1 - L5 organization code [see L1 L2 L3 L4 L5] ORG LVLS 1-5 organization code [see L1 L2 L3 L4 L5] ORG. LVLS. 1-5 organization code [see L1 L2 L3 L4 L5] ORIGDT original transaction date (protected) ORIGINAL AMOUNT disbursement amount (protected) OTHER-DOC other document number; 11N P E DATE period end date; 8N P.E.DATE period end date [see PE DATE] PDN primary document number; 11N PE DATE period end date [see PERIOD END-DT] PEN-DT date added to property Pending (protected) PERIOD END-DT period end date for depreciation calculation; 8N



Code Description PID product identifier; 3A/N PPI prior period indicator; blank or M or Y PRIME-DOC primary document [see PDN] PROJECT project identifier [see PRODUCT ID] PROJECT ID project identifier; 11A/N PROP-DOC property history tracking number; 11N PROPERTY-DOC Property history tracking [see PROP-DOC] PROPERTY UNIQUE agency-assigned code; 20A/N PROPERTY-DOC property number [see PROP-DOC] PROJECT ID project identifier PURCH purchasing fund REC-DT receive date; 8N REMAINING AMOUNT undistributed amount (protected) RLU remaining life units (protected) RT record type [see RTYP] RTYP record type; 1A/N (1 2 3 4 5 6) RTYPE record type [see RTYP] SC status code; 1 A/N SDN secondary document number; 11N SEC-DOC secondary document number [see SDN] SEC-DOC-NO secondary document number [see SDN] SECOND secondary document number [see SDN] SECOND-DOC secondary document number [see SDN] SERIAL NUMBER property item serial number; 17A/N SITE user sign-on terminal/gateway location SF state fund; 1N SGL secondary (offsetting) general ledger; 5N SQFT square footage of building; 8N ST status code; 1A STATE state; 2A STATE PART. state participation; 9999999999.99 STATE PROGRAM state program / agency function; 16N STATE-PROGRAM state program [see SATTE PROGRAM] STATUS status code; 1A STATEWIDEDOC statewide document number (voucher reference)



Code Description STOP-DT date to which depreciation is calculated; 8N STPGM state program [see STATE PROGRAM] SUB VENDOR subordinate vendor number; 14N SUB-VENDOR-ID subordinate vendor number [see SUB VENDOR] TID terminal/gateway of input TITLE NUMBER Property item titling identification; 15A/N TOTAL INTEREST lease purchase total interest; 9999999999.99 TOTAL PRINCIPAL lease purchase total principal; 9999999999.99 TR transaction type of original entry (protected) TRTYP transaction type [see TR] TRANSFER DATE date of transfer; 8N TRANS-DT transaction date; 8N TRN-DT transaction date [see TRANS-DT] U.A use allowance; 4N U.A. use allowance [see U.A] UA use allowance [see U.A] USERID input user sign-on identification VALUE asset value; 9999999999.99 VENDOR-ID vendor number; 21A/N VENDOR NAME formal name of vendor VENDOR NUMBER vendor number [see VENDOR-ID] VM valuation method; 1N VR version, system-assigned; 2A/N XCAT external category [see ECAT] YR appropriation year YTD ACCUM.DEP. year to date accumulated depreciation YTD INTEREST year to date interest paid YTD PRINCIPAL year to date principal paid YTD-DPR-AMT year to date depreciation amount (protected) ZIP postal zip code; 9N


Effective Date Appendix C January 1, 2009 Page 1

APPENDIX C PROPERTY SUBSYSTEM LOCATION COUNTY CODES

Fixed assets have a location, identified with a 16-character code. Location codes are set up by each agency in the agency title files. The first two characters of a location code are numeric and the last 14 are alphanumeric. When a location code is added to an item on the property master file, the code entered will be edited against those codes set up on the agency’s title file. Generally, the first two numeric digits of a location code indicate the county in which the property is located. The next two may indicate a city within that county and so on. The following is a list of standard county codes that may be used in a property location code.

Code County Code County 01 Alachua 30 Holmes 02 Baker 31 Indian River 03 Bay 32 Jackson 04 Bradford 33 Jefferson 05 Brevard 34 Lafayette 06 Broward 35 Lake 07 Calhoun 36 Lee 08 Charlotte 37 Leon 09 Citrus 38 Levy 10 Clay 39 Liberty 11 Collier 40 Madison 12 Columbia 41 Manatee 13 Dade 42 Marion 14 Desoto 43 Martin

15 Dixie 44 Monroe 16 Duval 45 Nassau 17 Escambia 46 Okaloosa 18 Flagler 47 Okeechobee 19 Franklin 48 Orange 20 Gadsden 49 Osceola 21 Gilchrist 50 Palm Beach 22 Glades 51 Pasco

23 Gulf 52 Pinellas 24 Hamilton 53 Polk

25 Hardee 54 Putnam 26 Hendry 55 St. Johns 27 Hernando 56 St. Lucie


Effective Date Appendix C January 1, 2009 Page 2

28 Highlands 57 Santa Rosa 29 Hillsborough 58 Sarasota Code County

59 Seminole 60 Sumter 61 Suwannee

62 Taylor 63 Union 64 Volusia

65 Wakulla 66 Walton 67 Washington 97 Statewide 98 Out of State 99 Out of Country

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