Reconciliation Barometer 2003-2011
South Africa, 2003 - 2011
Created on
Apr 25, 2019
Last modified
Apr 25, 2019
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21
Due to revaluation (C_Itm4)
Data file: C-FIXED ASSETS
Overview
Valid:
303845
Invalid:
0
Minimum:
0
Maximum:
7832375428
Mean:
433285.059
Standard deviation:
33807845.595
Type:
Continuous
Decimal:
0
Range:
-
Format:
Questions and instructions
Literal question
Gross Value- Addition during the year due to revaluation
Interviewer instructions
value addition during the year: Fixed assets acquired from others during the year, whether fully paid or not, should be valued at the full cost incurred, i.e., at the delivered price plus the cost of installation including any fees and taxes paid but excluding financing costs relating to the period after the commencement of production. This would include: (1) value of all purchases of materials on capital account during the accounting year, (2) amount paid for service charges during the accounting year on capital account, (3) value of all fixed assets, whether fully paid or not, taken on capital account during the accounting year. All items purchased, old or new, including those constructed by the factory and capitalized will be recorded under Columns (4) & (5). In case any additions to fixed assets are 'second hand', items purchased from within the country during the year, the cost of these should be shown separately with a footnote.
Fixed assets produced by the establishment for its own use should be valued at the cost of all work put in place including any overhead costs allocable to this work. In case any revaluation of the fixed assets has been carried out during the accounting year, the extent of its impact may be included under Column (4). However, the extent of total revaluation shall be shown with a footnote under the block.
Fixed assets produced by the establishment for its own use should be valued at the cost of all work put in place including any overhead costs allocable to this work. In case any revaluation of the fixed assets has been carried out during the accounting year, the extent of its impact may be included under Column (4). However, the extent of total revaluation shall be shown with a footnote under the block.
Description
Definition
Please refer to Instruction to field staff
Universe
Fixed assets acquired from others during the year, whether fully paid or not, should be valued at the full cost incurred, i.e., at the delivered price plus the cost of installation including any fees and taxes paid but excluding financing costs relating to the period after the commencement of production. This would include: (1) value of all purchases of materials on capital account during the accounting year, (2) amount paid for service charges during the accounting year on capital account, (3) value of all fixed assets, whether fully paid or not, taken on capital account during the accounting year. All items purchased, old or new, including those constructed by the factory and capitalized will be recorded under Columns (4) & (5). In case any additions to fixed assets are 'second hand', items purchased from within the country during the year, the cost of these should be shown separately with a footnote.