Section B â The Financial Framework - Government Accounting
Section B â The Financial Framework - Government Accounting
Section B â The Financial Framework - Government Accounting
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BB – Appendix 5<br />
Sample Statement of Capital Assets<br />
STATEMENT OF CAPITAL ASSETS AS AT 31 DECEMBER 2006<br />
I.T.<br />
Equipment<br />
€000<br />
Furniture<br />
& Fittings<br />
€000<br />
Office<br />
Equipment<br />
€000<br />
Totals<br />
€000<br />
Cost or Valuation at 1 January 2006 14,869 3,584 1,919 20,372<br />
Additions 550 103 177 830<br />
Disposals (393) (356) (41) (790)<br />
Gross Assets at 31 December 2006 15,026 3,331 2,055 20,412<br />
Accumulated Depreciation<br />
Opening Balance at 1 January 2006 11,020 2,995 1,745 15,760<br />
Depreciation for the year 1,746 103 97 1,946<br />
Depreciation on Disposals (391) (241) (40) (672)<br />
Cumulative Depreciation at 31<br />
December 2006<br />
12,375 2,857 1,820 17,034<br />
Net Assets at 31 December 2006 2,651 474 253 3,378<br />
Land and Buildings are recorded on the Asset Register of Vote 10, Office of Public<br />
Works.<br />
During the year surplus furniture, fittings and office equipment assets with a total net<br />
book value of €115,330, which arose from decentralisation, were transferred to the Office<br />
of Public Works.<br />
PFP 11/08
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