{"text_format":"3","workbook":"xlsx","n_sheets":2,"sheets":["FIXED ASSET RECORD","DEPRECIATION METHODS"],"not_rendered":{"images":2,"defined_names":5},"read":"whole","date_system":"1900"}

{"sheet":"FIXED ASSET RECORD","index":0,"n_rows":9,"n_cols":15,"rows_kept":9,"merged":[[0,1,0,14]]}
[null,"FIXED ASSET RECORD with DEPRECIATION"]
[null,"DATE:","Date"]
[null,"Asset Name","Asset Class","Description","Physical Location","Asset No.","Serial No.","Acquisition Date","Acquisition Cost","Depreciation Method","Useful Life (Years)","Salvage Value","Previous Depreciation","First Year %","Depreciation This Period"]
[{"$nulls":13},{"v":1,"d":"100%"},{"$f":"IF(AND(Data[[#This Row],[Acquisition Cost]]>0,Data[[#This Row],[Depreciation Method]]>0,Data[[#This Row],[Useful Life (Years)]]>0),MAX(0,MIN((Data[[#This Row],[Acquisition Cost]]-Data[[#This Row],[Salvage Value]]-Data[[#This Row],[Previous Depreciation]]),IF(Data[[#This Row],[Depreciation Method]]=\"SL\",((Data[[#This Row],[Acquisition Cost]]-Data[[#This Row],[Salvage Value]])/Data[[#This Row],[Useful Life (Years)]]*Data[[#This Row],[First Year %]]),IF(Data[[#This Row],[Depreciation Method]]=\"150% DDB\",MAX((Data[[#This Row],[Acquisition Cost]]-Data[[#This Row],[Salvage Value]]-Data[[#This Row],[Previous Depreciation]])/Data[[#This Row],[Useful Life (Years)]]*1.5*Data[[#This Row],[First Year %]],(Data[[#This Row],[Acquisition Cost]]-Data[[#This Row],[Salvage Value]])/Data[[#This Row],[Useful Life (Years)]]*Data[[#This Row],[First Year %]]),IF(Data[[#This Row],[Depreciation Method]]=\"200% DDB\",MAX((Data[[#This Row],[Acquisition Cost]]-Data[[#This Row],[Salvage Value]]-Data[[#This Row],[Previous Depreciation]])/Data[[#This Row],[Useful Life (Years)]]*2*Data[[#This Row],[First Year %]],(Data[[#This Row],[Acquisition Cost]]-Data[[#This Row],[Salvage Value]])/Data[[#This Row],[Useful Life (Years)]]*Data[[#This Row],[First Year %]])))))),\"\")","v":""}]
[{"$nulls":13},{"v":1,"d":"100%"},{"$f":"IF(AND(Data[[#This Row],[Acquisition Cost]]>0,Data[[#This Row],[Depreciation Method]]>0,Data[[#This Row],[Useful Life (Years)]]>0),MAX(0,MIN((Data[[#This Row],[Acquisition Cost]]-Data[[#This Row],[Salvage Value]]-Data[[#This Row],[Previous Depreciation]]),IF(Data[[#This Row],[Depreciation Method]]=\"SL\",((Data[[#This Row],[Acquisition Cost]]-Data[[#This Row],[Salvage Value]])/Data[[#This Row],[Useful Life (Years)]]*Data[[#This Row],[First Year %]]),IF(Data[[#This Row],[Depreciation Method]]=\"150% DDB\",MAX((Data[[#This Row],[Acquisition Cost]]-Data[[#This Row],[Salvage Value]]-Data[[#This Row],[Previous Depreciation]])/Data[[#This Row],[Useful Life (Years)]]*1.5*Data[[#This Row],[First Year %]],(Data[[#This Row],[Acquisition Cost]]-Data[[#This Row],[Salvage Value]])/Data[[#This Row],[Useful Life (Years)]]*Data[[#This Row],[First Year %]]),IF(Data[[#This Row],[Depreciation Method]]=\"200% DDB\",MAX((Data[[#This Row],[Acquisition Cost]]-Data[[#This Row],[Salvage Value]]-Data[[#This Row],[Previous Depreciation]])/Data[[#This Row],[Useful Life (Years)]]*2*Data[[#This Row],[First Year %]],(Data[[#This Row],[Acquisition Cost]]-Data[[#This Row],[Salvage Value]])/Data[[#This Row],[Useful Life (Years)]]*Data[[#This Row],[First Year %]])))))),\"\")","v":""}]
[{"$nulls":14},{"$f":"IF(AND(Data[[#This Row],[Acquisition Cost]]>0,Data[[#This Row],[Depreciation Method]]>0,Data[[#This Row],[Useful Life (Years)]]>0),MAX(0,MIN((Data[[#This Row],[Acquisition Cost]]-Data[[#This Row],[Salvage Value]]-Data[[#This Row],[Previous Depreciation]]),IF(Data[[#This Row],[Depreciation Method]]=\"SL\",((Data[[#This Row],[Acquisition Cost]]-Data[[#This Row],[Salvage Value]])/Data[[#This Row],[Useful Life (Years)]]*Data[[#This Row],[First Year %]]),IF(Data[[#This Row],[Depreciation Method]]=\"150% DDB\",MAX((Data[[#This Row],[Acquisition Cost]]-Data[[#This Row],[Salvage Value]]-Data[[#This Row],[Previous Depreciation]])/Data[[#This Row],[Useful Life (Years)]]*1.5*Data[[#This Row],[First Year %]],(Data[[#This Row],[Acquisition Cost]]-Data[[#This Row],[Salvage Value]])/Data[[#This Row],[Useful Life (Years)]]*Data[[#This Row],[First Year %]]),IF(Data[[#This Row],[Depreciation Method]]=\"200% DDB\",MAX((Data[[#This Row],[Acquisition Cost]]-Data[[#This Row],[Salvage Value]]-Data[[#This Row],[Previous Depreciation]])/Data[[#This Row],[Useful Life (Years)]]*2*Data[[#This Row],[First Year %]],(Data[[#This Row],[Acquisition Cost]]-Data[[#This Row],[Salvage Value]])/Data[[#This Row],[Useful Life (Years)]]*Data[[#This Row],[First Year %]])))))),\"\")","v":""}]
[{"$nulls":14},{"$f":"IF(AND(Data[[#This Row],[Acquisition Cost]]>0,Data[[#This Row],[Depreciation Method]]>0,Data[[#This Row],[Useful Life (Years)]]>0),MAX(0,MIN((Data[[#This Row],[Acquisition Cost]]-Data[[#This Row],[Salvage Value]]-Data[[#This Row],[Previous Depreciation]]),IF(Data[[#This Row],[Depreciation Method]]=\"SL\",((Data[[#This Row],[Acquisition Cost]]-Data[[#This Row],[Salvage Value]])/Data[[#This Row],[Useful Life (Years)]]*Data[[#This Row],[First Year %]]),IF(Data[[#This Row],[Depreciation Method]]=\"150% DDB\",MAX((Data[[#This Row],[Acquisition Cost]]-Data[[#This Row],[Salvage Value]]-Data[[#This Row],[Previous Depreciation]])/Data[[#This Row],[Useful Life (Years)]]*1.5*Data[[#This Row],[First Year %]],(Data[[#This Row],[Acquisition Cost]]-Data[[#This Row],[Salvage Value]])/Data[[#This Row],[Useful Life (Years)]]*Data[[#This Row],[First Year %]]),IF(Data[[#This Row],[Depreciation Method]]=\"200% DDB\",MAX((Data[[#This Row],[Acquisition Cost]]-Data[[#This Row],[Salvage Value]]-Data[[#This Row],[Previous Depreciation]])/Data[[#This Row],[Useful Life (Years)]]*2*Data[[#This Row],[First Year %]],(Data[[#This Row],[Acquisition Cost]]-Data[[#This Row],[Salvage Value]])/Data[[#This Row],[Useful Life (Years)]]*Data[[#This Row],[First Year %]])))))),\"\")","v":""}]
[{"$nulls":14},{"$f":"IF(AND(Data[[#This Row],[Acquisition Cost]]>0,Data[[#This Row],[Depreciation Method]]>0,Data[[#This Row],[Useful Life (Years)]]>0),MAX(0,MIN((Data[[#This Row],[Acquisition Cost]]-Data[[#This Row],[Salvage Value]]-Data[[#This Row],[Previous Depreciation]]),IF(Data[[#This Row],[Depreciation Method]]=\"SL\",((Data[[#This Row],[Acquisition Cost]]-Data[[#This Row],[Salvage Value]])/Data[[#This Row],[Useful Life (Years)]]*Data[[#This Row],[First Year %]]),IF(Data[[#This Row],[Depreciation Method]]=\"150% DDB\",MAX((Data[[#This Row],[Acquisition Cost]]-Data[[#This Row],[Salvage Value]]-Data[[#This Row],[Previous Depreciation]])/Data[[#This Row],[Useful Life (Years)]]*1.5*Data[[#This Row],[First Year %]],(Data[[#This Row],[Acquisition Cost]]-Data[[#This Row],[Salvage Value]])/Data[[#This Row],[Useful Life (Years)]]*Data[[#This Row],[First Year %]]),IF(Data[[#This Row],[Depreciation Method]]=\"200% DDB\",MAX((Data[[#This Row],[Acquisition Cost]]-Data[[#This Row],[Salvage Value]]-Data[[#This Row],[Previous Depreciation]])/Data[[#This Row],[Useful Life (Years)]]*2*Data[[#This Row],[First Year %]],(Data[[#This Row],[Acquisition Cost]]-Data[[#This Row],[Salvage Value]])/Data[[#This Row],[Useful Life (Years)]]*Data[[#This Row],[First Year %]])))))),\"\")","v":""}]
[null,"Total",{"$nulls":6},{"$f":"SUBTOTAL(109,Data[Acquisition Cost])","v":{"v":0,"d":"£0.00"}},null,null,{"$f":"SUBTOTAL(109,Data[Salvage Value])","v":{"v":0,"d":"£0.00"}},{"$f":"SUBTOTAL(109,Data[Previous Depreciation])","v":{"v":0,"d":"£0.00"}},null,{"$f":"SUBTOTAL(109,Data[Depreciation This Period])","v":{"v":0,"d":"£0.00"}}]

{"sheet":"DEPRECIATION METHODS","index":1,"n_rows":4,"n_cols":4,"rows_kept":4}
[null,"Abbreviation","Depreciation Method","Description"]
[null,"SL","Straight-line depreciation","Calculates straight-line depreciation based on the asset’s cost, salvage value and estimated economic life."]
[null,"150% DDB","150% declining balance\ndepreciation","Calculates 150% declining balance depreciation based on the asset’s cost, salvage value and estimated economic life. It switches to straight-line depreciation at the point when straight-line depreciation exceeds declining balance depreciation."]
[null,"200% DDB","200% declining balance\ndepreciation","Calculates 200% declining balance depreciation based on the asset’s cost, salvage value and estimated economic life. It switches to straight-line depreciation at the point when straight-line depreciation exceeds declining balance depreciation."]