(JPN) Set up impairment accounting for fixed assets

Applies To: Microsoft Dynamics AX 2012 R3, Microsoft Dynamics AX 2012 R2

Follow the steps in this topic to complete the following tasks:

• Set up a posting profile for impairment accounting.

• Set up accounts for the transactions of type disposal. The transaction amounts are retrieved from these accounts when you post a disposal transaction on a fixed asset with impairment.

• Update impairment indicators to calculate fixed asset impairments. For more information about impairment accounting, see (JPN) Impairment accounting for fixed assets.

Nota

This topic has been updated to reflect new functionality added for Microsoft Dynamics AX 2012 R3 Cumulative Update 8.

Prerequisites

The following table shows the prerequisites that must be in place before you start.

Category	Prerequisite
Version	Microsoft Dynamics AX 2012 R2 with cumulative update 7 or later
Country/region	The primary address for the legal entity must be in the following countries/regions: Japan
Related setup tasks	Set up fixed asset groups. For more information, see Configuración de grupos de activos fijos. Set up a fiscal calendar and assign the calendar to a ledger. For more information, see Acerca de calendarios fiscales, ejercicios y períodos and Seleccionar un calendario fiscal para contabilidad. Create a fixed asset in the Fixed assets form. For more information, see Crear un activo fijo. Set up value models in the Value models form. For more information, see Configuración de los modelos de valor. Set up depreciation books in the Depreciation books form. For more information, see Configuración de libros depreciación de activos.

1. Set up a posting profile for impairment accounting

Use the Fixed asset posting profiles form to set up a posting profile for impairment accounting.

To perform this task, follow these steps:

1. Click Fixed assets > Setup > Fixed asset posting profiles.

2. Click New or press CTRL+N to create a posting profile for impairment accounting. Alternatively, you can select an existing posting profile.

3. In the Posting profile and Description fields, enter an identification code and a description of the posting profile.

4. On the Ledger accounts FastTab, specify the details of the posting profile to use for the fixed asset. For more information, see Configuración de perfiles de registro de activos fijos.

5. In the Value model field, select a value model to apply to impairment transactions.

6. In the Groupings field, select the grouping level to set up a main account to post impairment transactions to.

   Select from the following options:

   • Table – Select a main account for each fixed asset.

   • Group – Select a main account for each fixed asset group.

   • All – Select a main account for all of the fixed assets.

7. In the Fixed asset number field, select a fixed asset or a fixed asset group for the impairment transactions. The values in this field are determined by the selection in the Groupings field.

   Nota

   This field is available only if you select Table or Group in the Groupings field.

8. In the Main account and Offset account fields, select the default main account and the default offset account that are used to post the impairment transactions.

2. Set up disposal parameters for fixed assets with a transaction type of impairment

To set up disposal parameters for fixed assets with a transaction type of impairment, follow these steps:

1. Click Fixed assets > Setup > Fixed asset posting profiles. Click Disposal > Sale or Scrap.

2. On the Disposal parameters by document type FastTab, click New.

3. In the Value model field, select a value model to apply to the impairment transaction type.

4. In the Post value field, select one of the following options:

   • Impairment (prior years) – To retrieve the amount that was posted for impairment during prior years.

   • Impairment (this year) – To retrieve the amount that was posted for impairment during the present year.

5. In the Main account and Offset account fields, select the default main account and the default offset account from which Microsoft Dynamics AX retrieves the transaction amount. For more information, see Acerca de las cancelaciones de activos fijos and Parámetros de cancelación (Formulario).

3. Update impairment indicators for a fixed asset

Use the Update impairment indicators form to update the impairment indicators, such as undiscounted cash flow for a fixed asset.

To perform this task, follow these steps:

1. Click Fixed assets > Common > Fixed assets > Fixed assets. Select or create a fixed asset, and then click Value models. In the Value models form, select or create a value model record, and then click Functions > Update impairment indicators.

2. Click New or press CTRL+N to create an impairment indicator record. The Fixed asset number, Book, and Book type fields are updated automatically.

3. In the Modify date field, select the date from which to apply the impairment indicator to the fixed asset.

4. In the Undiscounted cash flow field, enter the undiscounted cash flow, or in the Recoverable amount field, enter the recoverable amount. The Line number field is automatically updated with the next line number in the sequence. You can only modify or delete the line that has the highest line number.

You can click Attachments in the Update impairment indicators form to open the Fixed asset number form, where you can attach a document to the impairment indicator. For more information, see Gestión de documentos (formulario).

3. Update impairment indicators for multiple fixed assets

Use the Update impairment indicators form to update the impairment indicators, such as undiscounted cash flow for multiple fixed assets.

To perform this task, follow these steps:

1. Click Fixed assets > Periodic > Impairment > Review impairment indicators.

2. Click New or press CTRL+N to create an impairment indicator record.

3. In the Modify date field, select the date from which to apply the impairment indicator to the fixed asset.

4. In the Fixed asset number field, select the identification code of the fixed asset number.

5. In the Book field, select the identification code of a value model or a depreciation book. The Book type field is updated depending on your selection in the Book field.

6. In the Undiscounted cash flow field, enter the undiscounted cash flow, or in the Recoverable amount fields, enter the recoverable amount. The Line number field is automatically updated with the next line number in the sequence. You can only modify or delete the line that has the highest line number.

7. Repeat steps 2 through 6 to update additional impairment indicators for fixed assets.

8. Click Function > Update indicator to update the impairment indicators for the fixed assets.

Next step

You have finished setting up impairment accounting for fixed assets. You can identify impaired fixed assets, and then post journals for impaired fixed assets. For more information, see (JPN) Identify impaired assets and post journals for impairment.

Related tasks

(JPN) Set up depreciation and depreciation methods

(JPN) Fixed asset depreciation

(JPN) Asset retirement obligation for fixed assets

Technical information for system administrators

If you don't have access to the pages that are used to complete this task, contact your system administrator and provide the information that is shown in the following table.

Category	Prerequisite
Configuration keys	Ensure that the Asset configuration key is available under the Data Dictionary > Configuration Keys node in the Application Object Tree (AOT).
Security roles and duties	To perform this task, you must be a member of a security role that includes the Manage fixed asset impairment (AssetFixedAssetImpairmentManage_JP) duty.
Security roles and privileges	To perform this task, you must be a member of a security role that includes the following privileges: Maintain the indicators for doing impairment review and test (AssetImpairmentIndicatorMaintain_JP) View the indicators for doing impairment review and test (AssetImpairmentIndicatorView_JP)