| Content | 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 hire-purchase 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, adjustments during the year and upto year end, Net Value: opening as on, closing as on.
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