Monography regarding registry the advance assign for tangible assets, tangible assets in progress, fix assets and inventory objects1. Booking the advance for tangible assets 1.1 advance payment or partial payment to third (for head quarter and branches who function / follow to be open )

advance assign for lands and buildings (GR.1)

DR: 43410ssa00000000000 = invoice amount

CR: 3566090000000000026 = invoice amount

advance for technical installation and machine (GR.2 with subGR.2.1 and 2.2) DR: 43220ssa00000000000 = advance payment + remain due amount

CR: 3566090000000000026 = advance payment + remain due amount

and

DR: 43420ssa00000000000 = advance payment (with sign)

CR: 3566090000000000026 = advance payment (with sign) for other tangible assets ( subGR 2.3 and GR.3)

DR: 43230ssa0000000000 = advance payment + remain due amount CR: 3566090000000000026 = advance payment + remain due amountandDR: 43430ssa00000000000 = advance payment (with sign)CR: 3566090000000000026 = advance payment + remain due amount2. Registry tangible assets in progress2.1 from advance payments (for head quarter and branches who function / follow to be open )

for lands and buildings ( GR.1)

DR: 43210ssa00000000000 = total amount from advance payments + partial payments CR: 43410ssa00000000000 = total amount from advance payments + partial payments for technical installation and machine (GR.2 with subGR.2.1 and 2.2)

DR: 43220ssa00000000000 = total amount from advance payments + partial payments CR: 43420ssa00000000000 = total amount from advance payments + partial payments for other tangible assets ( subGR 2.3 and GR.3)

DR: 43230ssa00000000000 = total amount from advance payments + partial payments CR: 43430ssa00000000000 = total amount from advance payments + partial payments 2.2 Payments to third parts (for head quarter and branches who function / follow to be open )

for lands and buildings ( GR.1)

DR: 43210ssa0000000000 = invoice amountCR: 35660900000000026 = invoice amount

for technical installation and machine (GR.2 with subGR.2.1 and 2.2)

DR: 43220ssa00000000000 = invoice amountCR: 35660900000000026 = invoice amount

for other tangible assets ( subGR 2.3 and GR.3)

DR: 43230ssa0000000000 = invoice amount

CR: 35660900000000026 = invoice amount

3. Booking tangible assets input3.1 From investments For lands and buildings (GR.1)

DR: 44220ssa00000000000 = amount

CR: 43210ssa00000000000 = amount

For commercial space bought

DR: 44220ssa00000500000 = amount

CR: 43210ssa00000000000 = amount

For technologic equipment (machine, equipment) GR.2.1 Fix assets (for branches who function / follow to be open )

DR: 44231ssa00000000000 = amount

CR: 43220ssa00000000000 = amount

Fix assets inventory objects DR: 44231ssa000000000 = amount CR: 43220ssa000000000 = amount

For measurement and control equipments - GR.2.2 (for branches who function / follow to be open )

DR: 44232ssa00000000000 = amount

CR: 43220ssa00000000000 = amount

Fix assets inventory objects (for branches who function / follow to be open )

DR: 44232ssa00000100000 = amount

CR: 43220ssa00000000000 = amount

For motor vehicles GR.2.3(for branches who function / follow to be open )

DR: 44233ssa00000000000 = amount

CR: 43230ssa00000000000 = amount

For fixtures and fittings GR.3 (for branches who function / follow to be open )

Fix assets

DR: 44240ssa00000000000 = amount

CR: 43230ssa00000000000 = amount

Fix assets inventory objects (for branches who function / follow to be open )

DR: 44240ssa00000100000 = amount

CR: 43230ssa00000000000 = amount

3.2 From third parts Lands and buildings GR.1

For rent spaces

DR: 44220ssa00000000000 = amount

CR: 3566090000000000026 = amount

For bought spaces

DR: 44220ssa00000500000 = amount

CR: 3566090000000000026 = amount

Plant and machinery-GR.2.1 Fix assets ((for branches who function / follow to be open )

DR: 44231ssa00000000000 = amount

CR: 3566090000000000026 = amount Fix assets inventory objects (for branches who function / follow to be open )

DR: 44231ssa00000100000= amount

CR: 3566090000000000026= amount

For measurement and control equipments - GR.2.2 Fix assets (for branches who function / follow to be open )

DR: 44232ssa00000000000=amount

CR: 3566090000000000026=amount

Fix assets inventory objects (for branches who function / follow to be open )DR: 44232ssa00000100000 = amount

CR: 3566090000000000026 = amount

For motor vehicles GR.2.3(for branches who function / follow to be open )DR: 44233ssa00000000000 = amount

CR: 3566090000000000026 = amount

For fixtures and fittings GR.3 (for branches who function / follow to be open ) Fix assets

DR: 44240ssa00000000000= amount

CR: 3566090000000000026= amount

Fix assets inventory objects DR: 44240ssa00000100000 = amount

CR: 3566090000000000026 = amount3.3 Though transfers (between branches) Plant and machinery-GR.2.1

Fix assets (for branches who function / follow to be open )

DR: 44231SSP00000000000= book value of transferred tangible assets

CR: 44231SST00000000000

AndDR: 44231SST00000000000(SIGN at book value of transferred tangible assets) CR: 44231SST00000000000

And

DR: 46123SST00000000002(amortize value of tangible assets till moment of transfer)

CR: 46123SSP00000000002

And

DR: 46123SST00000000002(sign - amortize value of tangible assets till moment of transfer)CR: 46123SST00000000002

Fix assets inventory objects

DR: 44231SSP00000100000( book value of transferred tangible assets)

CR: 44231SST00000100000

And

DR: 44231SST00000100000(sign - amortize value of tangible assets till moment of transfer)

CR: 44231SST00000100000

And

DR: 46123SST00000100002 (amortize value of tangible assets till moment of transfer)

CR: 46123SSP00000100002

And

DR: 46123SST00000100002(sign - amortize value of tangible assets till moment of transfer)

CR: 46123SST00000100002

For measurement and control equipments - GR.2.2 Fix assets

DR: 44232SST00000000000 ( book value of transferred tangible assets)

CR: 44232SST00000000000

And

DR: 44232SST00000000000 (SIGN at book value of transferred tangible assets) CR: 44232SST00000000000

And

DR: 46123SST00000000003(amortize value of tangible assets till moment of transfer)

CR: 46123SSP00000000003

And

DR: 46123SST00000000003(sign - amortize value of tangible assets till moment of transfer)

CR: 46123SST00000000003

Fix assets inventory objects

DR: 44232SSP00000100000( book value of transferred tangible assets)

CR: 44232SST00000100000

And

DR: 44232SST00000100000(SIGN at book value of transferred tangible assets) CR: 44232SST00000100000

And DR: 46123SST00000100003(amortize value of tangible assets till moment of transfer)

CR: 46123SSP00000100003

And

DR: 46123SST00000100003(sign - amortize value of tangible assets till moment of transfer)

CR: 46123SST00000100003

For motor vehicles GR.2.3DR: 44233SSP00000000000(book value of transferred motor vehicles)

CR: 44233SST00000000000And

DR: 44233SST00000000000(sign at book value of transferred motor vehiclesCR: 44233SST00000000000

And

DR: 46123SST00000000004(amortize value of motor vehicles till the transfer moment)

CR: 46123SSP00000000004

And

DR: 46123SST00000000004(sign amortize value of motor vehicles till the transfer moment)

CR: 46123SST00000000004

For fixtures and fittings GR.3 Fix assets

DR: 44240SSP00000000000 (book value of transferred tangible assets)

CR: 44240SST00000000000

And

DR: 44240SST00000000000(sign - at book value of transferred tangible assets)

CR: 44240SST00000000000

And

DR: 46124SST00000000006 (amortize value of motor vehicles till the transfer moment)

CR: 46124SSP00000000006

AndDR: 46124SST00000000006 (sign amortize value of motor vehicles till the transfer moment)

CR: 46124SST00000000006

Fix assets inventory objects

DR: 44240SSP00000100000 (book value of transferred tangible assets)

CR: 44240SST00000100000

And

DR: 44240SST00000100000 (sign - at book value of transferred tangible assets)

CR: 44240SST00000100000

And

DR: 46124SST00000100006(amortize value of motor vehicles till the transfer moment)

CR: 46124SSP00000100006

AndDR: 46124SST00000100006(sign amortize value of motor vehicles till the transfer moment)

CR: 46124SST00000100006

4. Registry of inventory objectsa. From third parts(for branches who function / follow to be open ) In the moment of invoice registryDR: 36300ssa00000000000(value of inventory object)

CR: 3566090000000000026

In the moment when the inventory object enter in branch records

DR: 63200ssa00000000000 (value of inventory object)

CR: 36300ssa00000000000

AndDR: 99850ssa00000000000 (value of inventory object)

CR: 99900ssa00000000000

b. Transfers between branches DR: 99850ssp00000000000 (value of inventory object)

CR: 99900ssp00000000000

And

DR: 99850sst00000000000 (sign - at value of inventory object)

CR: 99900sst00000000000

c. Tangible assets in the form of small inventory which are integral amortized (inventory value = amortize value)

1. For plant and machinery GR.2.1DR: 46123ssa00000100002(value of inventory object)

CR: 44231ssa00000100000

And

DR: 99850ssa00000000000(value of inventory object)

CR: 99900ssa00000000000

For measurement, control and adjustment device GR.2.2

DR: 46123ssa00000100003(value of inventory object)

CR: 44232ssa00000100000

AndDR: 99850ssa00000000000(value of inventory object)

CR: 99900ssa00000000000

For fixtures and fittings GR.3DR: 46124ssa00000100006 (value of inventory object)

CR: 44240ssa00000100000

AndDR: 99850ssa00000000000(value of inventory object)

CR: 99900ssa00000000000

5. Booking the depreciation for tangible assets

5.1 for tangible assets5.1.1 for land and buildings improvements - GR 1

for rented offices:

DR: 65200ssa00000000000 = amountCR: 46122ssa00000000001 = amount

for purchased offices

DR: 65200ssa00000000000 = amountCR: 46122ssa00000500001 = amount

5.1.2 for technological equipment (devices, machinery and installations) - GR 2.1

DR: 65200ssa00000000000 = amountCR: 46123ssa00000000002 = amount

5.1.3 For measurement, control and adjustment devices and installations - GR 2.2

DR: 65200ssa00000000000 = amountCR: 46123ssa00000000003 = amount

5.1.4 For means of transport - GR 2.3

DR: 65200ssa00000000000 = amountCR: 46123ssa00000000004 = amount

5.1.5 For furniture, fittings, security equipments - GR 3

DR: 65200ssa00000000000 = amountCR: 46124ssa00000000006 = amount

5.2 for tangible assets like inventory objects5.2.1 for technological equipment (devices, machinery and installations) - GR 2.1DR: 65200ssa00000000000 = amountCR: 46123ssa00000100002 = amount

5.2.2 For measurement, control and adjustment devices and installations - GR 2.2

DR: 65200ssa00000000000 = amountCR: 46123ssa00000100003 = amount5.2.3 For furniture, fittings, security equipments - GR 3

DR: 65200ssa00000000000 = amountCR: 46124ssa00000100006 = amount6. The redemption of tangible assets - rascumparare6.1 by cassation

6.1.1 when not fully depreciated

6.1.1.1 for land and buildings improvements - GR 1 for rented offices:

DR: 65200ssa00000000001 = amount cu suma ramasa de depreciat/amortizatCR: 46122ssa00000000001 = amountAnd

DR: 46122ssa00000000001 = amountCR: 44220ssa00000000000 = amount for purchased offices:

DR: 65200ssa00000000001 = amountCR: 46122ssa00000500001 = amountAnd

DR: 46122ssa00000500001 = amountCR: 44220ssa00000500000 = amount6.1.1.2 for technological equipment (devices, machinery and installations) - GR 2.1

DR: 65200ssa00000000001 = amountCR: 46123ssa00000000002 = amountAnd

DR: 46123ssa00000000002 = amountCR: 44231ssa00000000000 = amount6.1.1.3 For measurement, control and adjustment devices and installations - GR 2.2DR: 65200ssa00000000001 = amountCR: 46123ssa00000000003 = amountAnd

DR: 46123ssa00000000003 = amountCR: 44232ssa00000000000 = amount6.1.1.4 For means of transport - GR 2.3DR: 65200ssa00000000001 = amountCR: 46123ssa00000000004 = amountAnd

DR: 46123ssa00000000004 = amountCR: 44233ssa00000000000 = amount6.1.1.5 For furniture, fittings, security equipments - GR 3DR: 65200ssa00000000001 = amountCR: 46124ssa00000000006 = amountAnd

DR: 46124ssa00000000006 = amountCR: 44240ssa00000000000 = amount6.1.2 when fully depreciated

6.1.2.1 for land and buildings improvements - GR 1 for rented offices:

DR: 46122ssa00000000001 = amount

CR: 44220ssa00000000000 = amount

for purchased offices:

DR: 46122ssa00000500001 = amount

CR: 44220ssa00000500000 = amount

6.1.2.2 for technological equipment (devices, machinery and installations) - GR 2.1

DR: 46123ssa00000000002 = amount

CR: 44231ssa00000000000 = amount

6.1.2.3 For measurement, control and adjustment devices and installations - GR 2.2

DR: 46123ssa00000000003 = amount

CR: 44232ssa00000000000 = amount

6.1.2.4 For means of transport - GR 2.3DR: 46123ssa00000000004 = amount

CR: 44233ssa00000000000 = amount

6.1.2.5 For furniture, fittings, security equipments - GR 3DR: 46124ssa00000000006 = amount

CR: 44240ssa00000000000 = amount

6.2 By selling

6.2.1 when not fully depreciated

6.2.1.1 for land and buildings improvements - GR 1 for rented offices:

DR: 64610SSA0000000000 = amount

CR: 44220ssa00000000000 = amount

And

DR: 46122ssa00000000001= amount

CR: 44220ssa00000000000 = amount

for purchased offices:

DR: 64610SSA0000000000 = amount

CR: 44220ssa00000500000 = amount

And

DR: 46122ssa00000500001 = amount

CR: 44220ssa00000500000 = amount

6.2.1.2 for technological equipment (devices, machinery and installations) - GR 2.1

DR: 64610ssa0000000000 = amount

CR: 44231ssa00000000000 = amount

And

DR: 46123ssa00000000002 = amount

CR: 44231ssa00000000000 = amount

6.2.1.3 For measurement, control and adjustment devices and installations - GR 2.2

DR: 64610ssa0000000000 = amount

CR: 44232ssa00000000000 = amount

And

DR: 46123ssa00000000003 = amount

CR: 44232ssa00000000000 = amount

6.2.1.4 For means of transport - GR 2.3DR: 64610SSA0000000000 = amount

CR: 44233ssa00000000000 = amount

And

DR: 46123ssa00000000004 = amount

CR: 44233ssa00000000000 = amount

6.2.1.5 For furniture, fittings, security equipments - GR 3DR: 64610SSA0000000000= amount

CR: 44240ssa00000000000 = amount

And

DR: 46124ssa00000000006 = amount

CR: 44240ssa00000000000 = amount

6.2.2 when fully depreciated

6.2.2.1 for land and buildings improvements - GR 1 for rented offices:

DR: 46122ssa00000000001 = amount

CR: 44220ssa00000000000 = amount

for purchased offices:

DR: 46122ssa00000500001 = amount

CR: 44220ssa00000500000 = amount

6.2.2.2 for technological equipment (devices, machinery and installations) - GR 2.1

DR: 46123ssa00000000002 = amount

CR: 44231ssa00000000000 = amount

6.2.2.3 For measurement, control and adjustment devices and installations - GR 2.2

DR: 46123ssa00000000003 = amount

CR: 44232ssa00000000000 = amount

6.2.2.4 For means of transport - GR 2.3DR: 46123ssa00000000004 = amount

CR: 44233ssa00000000000 = amount

6.2.2.5 For furniture, fittings, security equipments - GR 3DR: 46124ssa00000000006 = amount

CR: 44240ssa00000000000 = amount

7. The redemption of tangible assets like inventory objects

7.1 by cassation

7.1.1 when not fully depreciated

7.1.1.1 for technological equipment (devices, machinery and installations) - GR 2.1

DR: 65200ssa00000000001 = amount

CR: 46123ssa00000100002 = amount

And

DR: 46123ssa00000100002 = amount

CR: 44231ssa00000100000 = amount

7.1.1.2 For measurement, control and adjustment devices and installations - GR 2.2

DR: 65200ssa00000000001 = amount

CR: 46123ssa00000100003 = amount

And

DR: 46123ssa00000000003 = amount

CR: 44232ssa00000100000 = amount

7.1.1.3 For furniture, fittings, security equipments - GR 3

DR: 65200ssa00000000001 = amount

CR: 46124ssa00000100006 = amount

And

DR: 46124ssa00000100006 = amount

CR: 44240ssa00000100000 = amount

7.1.2 when fully depreciated

7.1.2.1 for technological equipment (devices, machinery and installations) - GR 2.1

DR: 46123ssa00000100002 = amount

CR: 44231ssa00000100000 = amount

7.1.2.2 For measurement, control and adjustment devices and installations - GR 2.2

DR: 46123ssa00000100003 = amount

CR: 44232ssa00000100000 = amount

7.1.2.3 For furniture, fittings, security equipments - GR 3DR: 46124ssa00000100006 = amount

CR: 44240ssa00000100000 = amount

7.2 By selling

7.2.1 when not fully depreciated

7.2.1.1 for technological equipment (devices, machinery and installations) - GR 2.1

DR: 64610SSA0000000000 = amount

CR: 44231ssa00000100000 = amount

And

DR: 46123ssa00000100002 = amount

CR: 44231ssa00000100000 = amount

7.2.1.2 For measurement, control and adjustment devices and installations - GR 2.2

DR: 64610SSA0000000000 = amount

CR: 44232ssa00000100000 = amount

And

DR: 46123ssa00000100003 = amount

CR: 44232ssa00000100000 = amount

7.2.1.3 For furniture, fittings, security equipments - GR 3DR: 64610SSA0000000000= amount

CR: 44240ssa00000000000 = amount

And

DR: 46124ssa00000000006 = amount

CR: 44240ssa00000000000 = amount

7.2.2 when fully depreciated

7.2.2.1 for technological equipment (devices, machinery and installations) - GR 2.1

DR: 46123ssa00000100002 = amount

CR: 44231ssa00000100000 = amount

7.2.2.2 For measurement, control and adjustment devices and installations - GR 2.2

DR: 46123ssa00000100003 = amount

CR: 44232ssa00000100000 = amount

7.2.2.3 For furniture, fittings, security equipments - GR 3

DR: 46124ssa00000100006 = amount

CR: 44240ssa00000100000 = amount

8. The redemption of inventory objects

DR: 99900SSA00000000000 = amount

CR: 99850SSA00000000000 = amount

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