We had another case of what is described here: How to book a leasing invoice
In this case the company is not a MicroPYME, so it is not possible for them to directly book the amortization amount as expense but it should be booked as liably account. S
In Spain, what needs to be done is the following account moves:
- Once the company buys the asset of 10.000€:
|214 (Fixed asset)||10.000€||0€|
|524 (Asset related liabilities)||0€||10.000€|
Note that as the asset is not fully paid the company has a liabilty that will be paid on each month and this is reflected on its accounting values. The deprecation is managed by the current
account_asset module wihtout any problems.
Each month, the company will receive and invoice that should be accounted as follow:
|524 (Asset related liabilities)||833€||0€|
|662 (Interest of debts)||167€||0€|
|472 (Tax account)||210€||0€|
|400 (Account payable)||0€||1210€|
In order to track this as invoice we need to create two lines on the invoice, one using the interes of debts which is already available because it’s an expense account but the liabilty is not available because it’s a balance account. Also it can not be marked as fixed_asset (which will make it available once the account_asset module is activated) because the fixed_assets are only available for asset accounts.
I think this can be easly solved by showing the the fixed assets field on all balance account despite not beeing being a liability and activating this flag on asset related liabitlities types.
Does it makes sense for other countries?
Anyone has a better idea to solve the same case?
P.S: Please note that I simplified a little bit the assets avoiding the long term, short term liabilities management. This does not affect the final result but if somebody is interested the full process is described on this page.