I: Innenauftrag (Internal Order Number) to Investition (Investment)
See: Fonds (Funds)
The implementation of SAP in the accounting system also includes the use of asset accounting. The system is set up so that assets that exceed an acquisition cost of 150 euros have to be recorded. This is done within the scope of invoice processing, as soon as commitment items relevant to asset accounting are affected.
The data in SAP, especially the determination of depreciation periods, is centrally consolidated by the II B 12 unit.
Initially, asset accounting is intended to systemize the inventory at Freie Universität Berlin (see FU Newsletter H 06/1992). To include an item in the inventory, the II B 12 unit provides the departments with a machine-readable label that has to be affixed to the asset as specified in the current, applicable instructions for affixing adhesive labels. Upon receipt, the recipient must confirm to the sender that the label has been affixed to the asset.
The implementation of asset accounting does not affect the responsibility for maintaining the fixed assets registers. The decentralized departments still have to maintain fixed assets registers for legacy assets; for assets already recorded in SAP, the SAP asset accounting itself is the fixed assets register. To ensure that the inventory data are useful, the decentralized departments are urged to check it on a regular basis to ensure that the data are complete and up-to-date. Please submit requests for disposal of assets to unit II B 12.
A possible disposal of FU Berlin inventory assets has to be guided by the question of whether or not non-commercial/non-profit use at other public-law institutions (e.g. schools) is feasible, and is subject to determining realistic prices on the basis of the respective values in asset accounting. For devices and equipment purchased prior to the implementation of asset accounting, prices have to be calculated on the basis of comparable assets in the inventory, taking into account the period of depreciation.
The "Hinweise & Richtlinien" (“Instructions & Guidelines”) section on the forms page of the Budgeting and Budget Management team contains an overview of the current asset classes.
See: Aussonderung (Disposal of Assets)
See: Anlagennummer (Asset Number)
Investment expenditures include all construction measures for new buildings, extensions, modifications and renovations, purchases of all vehicles, as well as the acquisition of permanently used immoveable or movable goods, property and assets whose total cost exceeds more than 5,000 euros.