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    This document provides an asset classification and depreciation schedule for BASF Asia-Pacific Service Centre Sdn Bhd. It lists various asset classes like land, buildings, software, furniture, equipment, vehicles and minor assets. Depreciation rates ranging from 0-33% per year are assigned based on the estimated useful life of each asset class in years. The schedule also maps asset classes to general ledger accounts for tracking costs, accumulated depreciation and annual depreciation expense.

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    Appendix for Depreciation

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    This document provides an asset classification and depreciation schedule for BASF Asia-Pacific Service Centre Sdn Bhd. It lists various asset classes like land, buildings, software, furniture, equipment, vehicles and minor assets. Depreciation rates ranging from 0-33% per year are assigned based on the estimated useful life of each asset class in years. The schedule also maps asset classes to general ledger accounts for tracking costs, accumulated depreciation and annual depreciation expense.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as PDF, TXT or read online from Scribd
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    14 views1 page

    Appendix For Depreciation

    Uploaded by

    vanessa_lim_52
    This document provides an asset classification and depreciation schedule for BASF Asia-Pacific Service Centre Sdn Bhd. It lists various asset classes like land, buildings, software, furniture, equipment, vehicles and minor assets. Depreciation rates ranging from 0-33% per year are assigned based on the estimated useful life of each asset class in years. The schedule also maps asset classes to general ledger accounts for tracking costs, accumulated depreciation and annual depreciation expense.

    Copyright:

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    Download as PDF, TXT or read online from Scribd
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    of 1

    BASF Asia-Pacific Service Centre Sdn Bhd

    (No. Syarikat: 672906-W)

    Appendix 1
    FIXED ASSETS ACCOUNTING - asset classes and depreciation rates
    Account
    Determination

    FINANCIAL
    Dep. Key Years

    Asset Class Description

    Cost

    GL
    Accum. Dep Depn (PL)

    Asset under construction


    108

    0000

    108

    Leasehold 60 yrs/Freehold Land and Infrastructure


    30000
    ZZ08
    58
    2004

    AUC centrally approved project

    40200

    Leasehold Land - Depreciable

    10200

    10201

    430001

    30000

    0000

    2005

    Freehold Land - Cost

    10200

    30000

    0000

    2006

    Freehold Land - Infra

    10200

    40000

    ZZ08

    33

    2115

    Factory & business buildings

    11100

    11101

    430001

    70000

    ZZ08

    2915

    Operating facilities on rented land

    11800

    11801

    430001

    10200

    ZZ08

    220

    Software General

    1200

    1201

    430401

    10200

    ZZ08

    221

    Software PC

    1200

    1201

    430401

    10200

    ZZ08

    222

    Software Networking

    1200

    1201

    430401

    Software

    MISCELLANEOUS EQUIPMENT
    160000

    ZZ08

    10

    4140

    Furniture Office & Social Equipment

    30300

    30301

    430201

    130000

    ZZ08

    4141

    Office Machine & Equipment

    30100

    30101

    430201

    130000

    ZZ08

    4180

    Communication Lines

    30100

    30101

    430201

    140000

    ZZ08

    4220

    Hardware Equipment

    30400

    30401

    430201

    140000

    ZZ08

    4221

    Hardware PC

    30400

    30401

    430201

    140000

    ZZ08

    4222

    Hardware Printers

    30400

    30401

    430201

    140000

    ZZ08

    4223

    Hardware Networking

    30400

    30401

    430201

    140000

    ZZ08

    4224

    Data Com Lines

    30400

    30401

    430201

    150000

    ZZ08

    4321

    Cars

    30500

    30501

    430201

    150000

    ZZ08

    4322

    Other Equipment - Leasing

    30900

    30901

    430200

    150000

    ZZ08

    4323

    Fork Lifts etc

    30500

    30501

    430201

    ZZ09

    4402

    Minor Valued Assets

    39999

    39999

    403880

    Minor Valued Assets


    10200

    For internal use only

    Ref No.:PR-SM-FA-04-02
    Appendix 1: Depreciation table

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