Extra values
It is possible to create a manual Extra value, for example, for a building. This is not the same as the Goodwill from the acquisition, which is handled in a separate tab.
To create a new extra value, click on the "Extra values" tab and then on the "New extra value" button.
Fill in the boxes marked in red.
Scroll down and choose different types of depreciation models and periods. The depreciation period should match the group consolidation period. For instance, if the company consolidates each month, the depreciation should be made monthly.
The deferred tax % is the same as on the first tab of the acquisition analysis.
Optionally enter a comment and select "Save draft" if the numbers may need to be adjusted afterwards, if everything is filled in correctly, select "Save".
When the value is saved, an adjustment may need to be made for depreciation from previous years.
To modify the extra value, you can do so by clicking on the pencil. You can also remove the extra value by clicking on the trash bin.
Click on the name to see the information on the extra value.
The system calculates how much should be written off according to the plan, but adjusting the opening balance to make it agree with the accounting is possible.
To do this, click the "Adjust opening balance".
Fill in the change in either "ADJUSTMENT" or "OUTGOING VALUE". Choose an account to book the difference after "Depreciation result". You can also "Edit depreciation plan" here to match the new value.
Click "Save" when finished.
The change will be seen as an adjustment of the opening balance.
Please note that you may need to unlock the acquisition analysis to modify an excess value made during a previous financial period.
Edit depreciation plan
Changing the depreciation plan is possible by clicking "Edit depreciation plan".
Goodwill
The Acquisition calculation on the Summary tab shows the Goodwill value.
This will also be visible under the tab "Goodwill".
The Goodwill value is shown in the left section.
The current depreciation plan is visible in the middle section.
The accounts in the right column are from the group chart of accounts.
It is also possible to make an adjustment to the goodwill. This is done by clicking on the "Write down" button.
Then, fill in the amount you want to write down.
At each financial statement, you can make new Write-downs for goodwill. Once you have made a write down, the closing value and any deferred tax liability are automatically adjusted.
Acquisition elimination
The next step is to post the acquisition elimination to the group accounting.
Click on the "Acquisition elimination" tab. Here you can see a summary of the acquisition elimination.
If there is no account name under "Account", it means that these are not in the group chart of accounts and need to be added. See the guide How do I create a group accunt?.
It's possible to change the "Elimination category". The standard choices are FE, Ad-hoc, and Period, but one can also add their own categories ("Group consolidation" -> "Settings" -> "Categories").
If everything is correct, click the "Save acquisition elimination" button.
The information will be slightly different depending on whether the acquisition elimination will be part of the opening balance (if the company was purchased on the first day of a fiscal year) or an elimination (purchase during a fiscal year).
Opening balance: (later found under "Group data" -> "Adjust eliminations opening balance for fiscal year". Select it under "Select basis". )
Elimination: (later found under "Group elimination" -> "Eliminations". The voucher number is stated after "Serie").
Lock acquisition analysis
The final step is to lock in the acquisition analysis. Click on the "Lock acquisition analysis" tab, and then click the button. Now it will not be possible to make any changes to the acquisition analysis.
If you want to make a change, you must first unlock the acquisition analysis. The button is now named "Unlock acquisition analysis".