12 Months           2005 2005 2005 2005 2005 2005 2005 2005 2005 2005 2005 2006 05-06
to end Jan           Feb Mar  Apr May Jun Jul Aug Sep Oct Nov Dec Jan Year
MONTHLY ASSUMPTIONS No. 5 - FIXED ASSETS Help with Entering Assumptions
 
   
Land, buildings & improvements <<- Opening These values will be inserted into the monthly balance sheets  
Cost or valuation ($000) ->> 500.0 500.0 500.0 500.0 500.0 500.0 500.0 500.0 500.0 650.0 650.0 650.0 650.0  
Accumulated depreciation ($000) ->> 50.0 51.3 52.5 53.8 55.0 56.3 57.5 58.8 60.0 61.3 62.9 64.5 66.1  
Depreciation rate (% pa)  ->> 3.0  <<-  
Base depreciation on cost (enter 0) or  
  use double declining balance (enter 1) ->>    Enter 0 or 1 Total
Depreciation for period ($000) 1.3 1.3 1.3 1.3 1.3 1.3 1.3 1.3 1.3 1.6 1.6 1.6 16.1
     X = 0 to 4     After entering capital expenditure, press F9 to update cost of the fixed assets above   Total
Capital expenditure ($000) 2 <<->>     150.0   150.0
                           
Disposal of land, buildings & improvements ($000):     Set cells below to zero if no fixed asset sales in this category       Total
  -Proceeds ->>    
  -Cost ->>    
  -Accumulated depreciation ->>    
Plant, equipment & machinery <<-       Opening     These values will be inserted into the monthly balance sheets        
Cost or valuation ($000) ->> 250.0 250.0 250.0 250.0 325.0 325.0 325.0 325.0 325.0 475.0 475.0 475.0 455.0  
Accumulated depreciation ($000) ->> 75.0 77.9 80.8 83.6 86.4 90.4 94.3 98.1 101.9 105.6 111.8 117.8 113.8  
Depreciation rate (% pa)  ->> 10.0  <<-  
Base depreciation on cost (enter 0) or  
  use double declining balance (enter 1) ->> 1.0  Enter 0 or 1 Total
Depreciation for period ($000) 2.9 2.9 2.8 2.8 4.0 3.9 3.8 3.8 3.7 6.2 6.1 6.0 48.8
     X = 0 to 4     After entering capital expenditure, press F9 to update cost of the fixed assets above   Total
Capital expend excl lease ($000) 2 <<->>   150.0   150.0
      Set cells below to zero if finance leasing is not being used to acquire fixed assets in this category  
New leases ($000) ->>   75.0   75.0
Interest on new leases ($000) ->>   5.0   5.0   5.0   15.0
Repayments on new leases ($000)  ->>   8.0   8.0   8.0   24.0
                           
Disposal of plant, equipment & machinery ($000):     Set cells below to zero if no fixed asset sales in this category       Total
  -Proceeds ->>   50.0 50.0
  -Cost ->>   20.0 20.0
  -Accumulated depreciation ->>   10.0 10.0
Automobiles, vehicles etc. <<-       Opening     These values will be inserted into the monthly balance sheets        
Cost or valuation ($000) ->> 50.0 50.0 50.0 40.0 100.0 100.0 100.0 100.0 100.0 100.0 150.0 150.0 150.0  
Accumulated depreciation ($000) ->> 25.0 26.0 27.1 23.1 24.0 26.0 28.1 30.2 32.3 34.4 36.5 39.6 42.7  
Depreciation rate (% pa)  ->> 25.0  <<-  
Base depreciation on cost (enter 0) or  
  use double declining balance (enter 1) ->>    Enter 0 or 1 Total
Depreciation for period ($000) 1.0 1.0 1.0 0.8 2.1 2.1 2.1 2.1 2.1 2.1 3.1 3.1 22.7
     X = 0 to 4     After entering capital expenditure, press F9 to update cost of the fixed assets above   Total
Capital expend excl lease ($000) 1 <<->>   50.0   50.0
      Set cells below to zero if finance leasing is not being used to acquire fixed assets in this category  
New leases ($000) ->>   60.0   60.0
Interest on new leases ($000) ->>   2.5   2.5   2.5   7.5
Repayments on new leases ($000)  ->>   2.0   2.0   2.0   6.0
                           
Disposal of automobiles, vehicles etc. ($000):     Set cells below to zero if no fixed asset sales in this category       Total
  -Proceeds ->>   25.0   25.0
  -Cost ->>   10.0   10.0
  -Accumulated depreciation ->>   5.0   5.0
Fixed Asset Summary         Opening                          
Cost or valuation ($000) 800.0 800.0 800.0 790.0 925.0 925.0 925.0 925.0 925.0 1,225.0 1,275.0 1,275.0 1,255.0  
Accumulated depreciation ($000) 150.0 155.2 160.4 160.5 165.3 172.6 179.9 187.1 194.2 201.2 211.1 221.9 222.6 Total
Depreciation for period ($000) 5.2 5.2 5.1 4.9 7.3 7.2 7.2 7.1 7.1 9.9 10.8 10.7 87.6
  Total
Capital expenditure ($000) 300.0 50.0 350.0
  Total
New leases ($000) 135.0 135.0
Interest on new leases ($000) 2.5 5.0 2.5 5.0 2.5 5.0 22.5
Repayments on new leases ($000) 2.0 8.0 2.0 8.0 2.0 8.0 30.0
   
Disposal of fixed assets ($000): Total
  -Proceeds 25.0 50.0 75.0
  -Cost 10.0 20.0 30.0
  -Accumulated depreciation 5.0 10.0 15.0
                                     
Supplementary Data & Calculations: