{"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":16,"rows_kept":9}
[null,null,"FIXED ASSET RECORD WITH DEPRECIATION"]
[null,null,"DATE:","10/1/XX"]
[null,null,"ASSET NAME","ASSET CLASS","DESCRIPTION","PHYSICAL LOCATION","ASSET #","SERIAL #","ACQISITION DATE","ACQUISITION COST","DEPRECTION METHOD","USEFUL LIFE (YEARS)","SALVAGE VALUE","PREVIOUS DEPRECIATION","FIRST YEAR %","DEPRECIATION THIS PERIOD"]
[null,null,"Office desk","Furniture & fixtures","Large oak desk","Accounting dept.",101,21345,"2022-01-10",{"v":500,"d":"$500.00"},"SL",{"v":10,"d":"10.00"},{"v":50,"d":"$50.00"},{"v":0,"d":"$0.00"},{"v":0.1,"d":"10%"},{"$f":"IF(AND(Data[[#This Row],[ACQUISITION COST]]>0,Data[[#This Row],[DEPRECTION 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],[DEPRECTION 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],[DEPRECTION 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],[DEPRECTION 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":{"v":4.5,"d":"$4.50"}}]
[null,null,"Delivery van","Vehicles","White cargo van","Warehouse",102,67890,"2021-03-15",{"v":30000,"d":"$30,000.00"},"200% DDB",{"v":5,"d":"5.00"},{"v":2500,"d":"$2,500.00"},{"v":12000,"d":"$12,000.00"},{"v":0.4,"d":"40%"},{"$f":"IF(AND(Data[[#This Row],[ACQUISITION COST]]>0,Data[[#This Row],[DEPRECTION 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],[DEPRECTION 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],[DEPRECTION 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],[DEPRECTION 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":{"v":2480,"d":"$2,480.00"}}]
[null,null,"Computer server","Computer equipment","24TB","IT dept.",103,24680,"2022-06-30",{"v":10000,"d":"$10,000.00"},"SL",{"v":7,"d":"7.00"},{"v":500,"d":"$500.00"},{"v":0,"d":"$0.00"},{"v":0.25,"d":"25%"},{"$f":"IF(AND(Data[[#This Row],[ACQUISITION COST]]>0,Data[[#This Row],[DEPRECTION 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],[DEPRECTION 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],[DEPRECTION 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],[DEPRECTION 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":{"v":339.2857142857143,"d":"$339.29"}}]
[{"$nulls":15},{"$f":"IF(AND(Data[[#This Row],[ACQUISITION COST]]>0,Data[[#This Row],[DEPRECTION METHOD]]>0,Data[[#This Row],[USEFUL LIFE (YEARS)]]>0),MAX(0,MIN((Data[[#This Row],[ACQUISITION COST]]-Data[[#This Row],[SALVAGE VALUE]]-Data[[#This Row],[PREVIOUS DEPRECIATION]]),IF(Data[[#This Row],[DEPRECTION METHOD]]=\"SL\",((Data[[#This Row],[ACQUISITION COST]]-Data[[#This Row],[SALVAGE VALUE]])/Data[[#This Row],[USEFUL LIFE (YEARS)]]*Data[[#This Row],[FIRST YEAR %]]),IF(Data[[#This Row],[DEPRECTION METHOD]]=\"150% DDB\",MAX((Data[[#This Row],[ACQUISITION COST]]-Data[[#This Row],[SALVAGE VALUE]]-Data[[#This Row],[PREVIOUS DEPRECIATION]])/Data[[#This Row],[USEFUL LIFE (YEARS)]]*1.5*Data[[#This Row],[FIRST YEAR %]],(Data[[#This Row],[ACQUISITION COST]]-Data[[#This Row],[SALVAGE VALUE]])/Data[[#This Row],[USEFUL LIFE (YEARS)]]*Data[[#This Row],[FIRST YEAR %]]),IF(Data[[#This Row],[DEPRECTION METHOD]]=\"200% DDB\",MAX((Data[[#This Row],[ACQUISITION COST]]-Data[[#This Row],[SALVAGE VALUE]]-Data[[#This Row],[PREVIOUS DEPRECIATION]])/Data[[#This Row],[USEFUL LIFE (YEARS)]]*2*Data[[#This Row],[FIRST YEAR %]],(Data[[#This Row],[ACQUISITION COST]]-Data[[#This Row],[SALVAGE VALUE]])/Data[[#This Row],[USEFUL LIFE (YEARS)]]*Data[[#This Row],[FIRST YEAR %]])))))),\"\")","v":""}]
[{"$nulls":15},{"$f":"IF(AND(Data[[#This Row],[ACQUISITION COST]]>0,Data[[#This Row],[DEPRECTION METHOD]]>0,Data[[#This Row],[USEFUL LIFE (YEARS)]]>0),MAX(0,MIN((Data[[#This Row],[ACQUISITION COST]]-Data[[#This Row],[SALVAGE VALUE]]-Data[[#This Row],[PREVIOUS DEPRECIATION]]),IF(Data[[#This Row],[DEPRECTION METHOD]]=\"SL\",((Data[[#This Row],[ACQUISITION COST]]-Data[[#This Row],[SALVAGE VALUE]])/Data[[#This Row],[USEFUL LIFE (YEARS)]]*Data[[#This Row],[FIRST YEAR %]]),IF(Data[[#This Row],[DEPRECTION METHOD]]=\"150% DDB\",MAX((Data[[#This Row],[ACQUISITION COST]]-Data[[#This Row],[SALVAGE VALUE]]-Data[[#This Row],[PREVIOUS DEPRECIATION]])/Data[[#This Row],[USEFUL LIFE (YEARS)]]*1.5*Data[[#This Row],[FIRST YEAR %]],(Data[[#This Row],[ACQUISITION COST]]-Data[[#This Row],[SALVAGE VALUE]])/Data[[#This Row],[USEFUL LIFE (YEARS)]]*Data[[#This Row],[FIRST YEAR %]]),IF(Data[[#This Row],[DEPRECTION METHOD]]=\"200% DDB\",MAX((Data[[#This Row],[ACQUISITION COST]]-Data[[#This Row],[SALVAGE VALUE]]-Data[[#This Row],[PREVIOUS DEPRECIATION]])/Data[[#This Row],[USEFUL LIFE (YEARS)]]*2*Data[[#This Row],[FIRST YEAR %]],(Data[[#This Row],[ACQUISITION COST]]-Data[[#This Row],[SALVAGE VALUE]])/Data[[#This Row],[USEFUL LIFE (YEARS)]]*Data[[#This Row],[FIRST YEAR %]])))))),\"\")","v":""}]
[null,null,"Total",{"$nulls":6},{"$f":"SUBTOTAL(109,Data[ACQUISITION COST])","v":{"v":40500,"d":"$40,500.00"}},null,null,{"$f":"SUBTOTAL(109,Data[SALVAGE VALUE])","v":{"v":3050,"d":"$3,050.00"}},{"$f":"SUBTOTAL(109,Data[PREVIOUS DEPRECIATION])","v":{"v":12000,"d":"$12,000.00"}},null,{"$f":"SUBTOTAL(109,Data[DEPRECIATION THIS PERIOD])","v":{"v":2823.785714285714,"d":"$2,823.79"}}]

{"sheet":"Depreciation methods","index":1,"n_rows":6,"n_cols":5,"rows_kept":6,"merged":[[0,2,0,4]]}
[null,null,"DEPRECATION METHODS"]
[null,null,"DATE:","10/1/XX"]
[null,null,"ABBREVIATION","DEPRECIATION METHOD","DESCRIPTION"]
[null,null,"SL","Straight-line depreciation","Calculates straight-line depreciation based on the asset's cost, salvage value, and estimated economic life."]
[null,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,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."]