Block - C - fixed assets : The file contains Fixed Assets details.
Fixed assets are those which have generally normal productive life of more than one year;
it covers all type of assets, new or used or own constructed, deployed for productions, transportation, living or
recreational facilities, hospitals, schools, etc. for factory personnel;
it would include land, building, plant and machinery, transport equipment, etc.;
it includes the fixed assets of the head office allocable to the factory and also the full value of assets taken on hirepurchase
basis (whether fully paid or not) excluding interest element;
it excludes intangible assets and assets solely used for post-manufacturing activities such as, sale, storage,
distribution, etc.
Fields in this blocks are:
YR, DSL
Item number of the type of assets,
Gross value : Opening as on, due to revaluation, actual addition, deduction & adjustment during the year and
Closing as on.
Depreciation: upto year begining, provided during the year and upto year end
Net Value: opening as on, closing as on
Cases: | 325738 |
Variables: | 14 |