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 & 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 & 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
Computers & equipment <<-       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 computers & equipment ($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
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) 850.0 850.0 850.0 830.0 1,025.0 1,025.0 1,025.0 1,025.0 1,025.0 1,325.0 1,425.0 1,425.0 1,405.0  
Accumulated depreciation ($000) 175.0 181.3 187.5 183.6 189.3 198.7 208.0 217.3 226.5 235.6 247.6 261.5 265.3 Total
Depreciation for period ($000) 6.3 6.2 6.2 5.7 9.4 9.3 9.3 9.2 9.1 11.9 13.9 13.8 110.3
  Total
Capital expenditure ($000) 300.0 100.0 400.0
  Total
New leases ($000) 195.0 195.0
Interest on new leases ($000) 5.0 5.0 5.0 5.0 5.0 5.0 30.0
Repayments on new leases ($000) 4.0 8.0 4.0 8.0 4.0 8.0 36.0
   
Disposal of fixed assets ($000): Total
  -Proceeds 50.0 50.0 100.0
  -Cost 20.0 20.0 40.0
  -Accumulated depreciation 10.0 10.0 20.0
                                     
Supplementary Data & Calculations: