AI Modules/Working Papers/स्थिर मालमत्ता / PPE

Schedule II · Sec 32· पत्र

स्थिर मालमत्ता / PPE

Block-wise roll-forward द्वारे asset class. Schedule II useful-life check. Sec 32 घसारा साठी कर ऑडिट.

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स्थिर मालमत्ता roll-forward द्वारे class

The स्थिर मालमत्ता नोंदणी करा आहे the primary source साठी PPE roll-forward. CORAA reads the FA नोंदणी करा आणि composes the block-wise schedule per Companies Act 2013 Schedule II: Gross Block, Additions, Disposals, घसारा Charge, घसारा Reversed वर Disposal, आणि Net Block. Schedule II useful-life पडताळणी runs against the auditee's declared घसारा method. Section 32 घसारा under the आयकर Act साठी the कर ऑडिट composes alongside.

Block-wise roll-forward per Companies Act 2013 Schedule II
Asset classes: Buildings, Plant & Machinery, Furniture, Vehicles, IT, Intangibles
Schedule II useful-life पडताळणी against declared method
Section 32 आयकर Act घसारा साठी कर ऑडिट
Put-ला-वापर date logic साठी mid-वर्ष additions (half-rate साठी under 180 दिवस)
Impairment triggers flagged वर disposals वर loss

Two paths, one ledger

The old way, and ours.

Two paths to the same audit conclusion. One leaves traces; the other doesn't.

Traditional

The old way

-FA नोंदणी करा maintained मध्ये Excel द्वारे the auditee
-Roll-forward computed manually सोबत separate columns साठी कंपनी-law आणि IT-Act घसारा
-Schedule II अनुपालन assessed वर aggregate, नाही asset-द्वारे-asset
-Section 32 कर ऑडिट table re-created पासून scratch

FA roll-forward build time: 4-8 तास. कर ऑडिट table errors: typical.

CORAA

On the Ledger

FA नोंदणी करा ingested वर Tier III
Block-wise roll-forward composed automatically
Schedule II useful-life पडताळलेले per asset class against declared method
Section 32 घसारा auto-computed सोबत put-ला-वापर date logic
Cross-tie दरम्यान टीप 11 PPE (Schedule II) आणि Form 3CD Clause 18 (Sec 32) enforced

FA roll-forward instant. Sch II आणि Sec 32 both produced पासून the same नोंदणी करा.

How it works

Three steps. Every trace logged.

Step 01

अपलोड स्थिर मालमत्ता नोंदणी करा

The FA नोंदणी करा आहे uploaded वर Tier III. मानक format: per-asset rows सोबत Asset Code, Description, Class, Cost, तारीख च्या Put-ला-वापर, Accumulated घसारा Opening, घसारा Charged, Disposals, Accumulated घसारा Closing, WDV.

Step 02

Block-wise composition

Assets aggregate द्वारे class into blocks: Buildings (10% under Sec 32), Plant & Machinery (15%), Furniture (10%), Vehicles (15%), IT (40%), आणि म्हणून वर. The block-wise roll-forward composes per Schedule II साठी कंपनी law आणि per Sec 32 साठी tax.

Step 03

Useful-life आणि impairment checks

साठी each asset class, Schedule II prescribes एक useful life. CORAA checks the घसारा rate against the prescribed life आणि flags variance. Disposals वर एक loss आहेत impairment triggers requiring लेखापरीक्षक पुनरावलोकन.

Inside the module

What you actually get.

Schedule II useful-life पडताळणी

Schedule II च्या Companies Act 2013 prescribes useful lives साठी asset classes (Buildings 30-60 वर्षे, P&M 8-25 वर्षे, Furniture 10 वर्षे, etc.). CORAA verifies the घसारा method (SLM किंवा WDV) consistency सोबत ही lives.

›Per-class useful life check
›SLM vs WDV consistency
›Residual value assumption capture
›Variance disclosure आवश्यक

Section 32 घसारा साठी कर ऑडिट

Section 32 च्या the आयकर Act prescribes block-rate घसारा (different पासून Schedule II rates). CORAA composes the Sec 32 schedule alongside, सोबत put-ला-वापर date logic साठी mid-वर्ष additions.

›Block rates per Sec 32
›Put-ला-वापर date capture
›Half-rate साठी under 180 दिवस
›Form 3CD Clause 18 auto-populated

Impairment trigger शोध

AS 28 आवश्यक आहे impairment चाचणी जेव्हा एक asset shows signs च्या impairment. CORAA flags disposals वर एक loss, idle assets सोबत significant accumulated घसारा, आणि assets मध्ये lines च्या व्यवसाय under restructuring.

›Disposal-वर-loss flag
›Idle asset शोध
›Restructuring-impacted assets
›AS 28 impairment चाचणी trigger

CWIP roll-forward integration

Capital Work-मध्ये-Progress (टीप 12) often capitalizes into PPE during the वर्ष. CORAA tracks the CWIP-ला-PPE transfer सोबत appropriate ऑडिट ट्रेल.

›CWIP balance roll-forward
›Capitalization कार्यक्रम tracked
›Sch III टीप 12 disclosure auto-filled
›CARO 2020 Cl 1(b) एजिंग साठी delayed projects

Frequently asked

Answers, up front.

Schedule II permits the auditee ला adopt different useful lives जर justified, सोबत disclosure. CORAA prompts साठी the justification जेव्हा rates deviate पासून prescribed lives. The deviation आणि rationale go into टीप 11 PPE.

Sec 32 च्या the आयकर Act allows full वर्ष's घसारा जर the asset आहे put ला वापर साठी 180 दिवस किंवा अधिक मध्ये the वर्ष, आणि half-वर्ष's घसारा जर साठी कमी than 180 दिवस. CORAA captures the put-ला-वापर date साठी each addition आणि applies the correct rate.

Intangibles (goodwill, software, brands, patents) compose into टीप 13 Intangible Assets. The amortization schedule follows AS 26 / Ind AS 38. Goodwill पासून acquisitions surfaces impairment चाचणी आवश्यकता; software आणि brands आहे prescribed useful lives.

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