Fixed Assets File Management - File Creation Guide

1. Foreword

1. In order to further standardize the management of fixed assets files and improve the basic work of fixed assets management, This guide is formulated in accordance with the Group's "Fixed Asset Management Measures".

2. This guide applies to the group’s fixed assets file management work.

2. General requirements

4. Scope of filing. According to the group's "Fixed Asset Management Measures", physical assets that are fixed assets. Assets with a unit value of less than 2,000 yuan that are included in the management of each company in order to further refine the standards and strengthen control are deemed to be fixed assets and shall be treated according to the group's "Fixed Assets Management Measures". Manage according to the provisions of the Management Measures and establish fixed asset management files.

5. File creation time. Once the acquisition and construction of fixed assets is completed and accepted, a file should be created (which may be different from the financial entry time), and the asset value should be consistent with the final financial entry value (supplementary registration can be based on the financial entry value).

6. File creation method. In accordance with the principle of "convenient management and reflecting the actual situation", files are established according to the different forms of acquisition, construction and use of fixed assets.

(1) A separate management file should be established for fixed assets that can function independently.

When there are a large number of similar equipment of small value (such as computers, air conditioners, similar generators, similar welding machines, similar furniture, etc.), the files can be placed in the same file bag, but they need to be stored at the same time. Compile the archive directory of the bag in order of archiving.

(2) Complete sets of equipment (facilities) that can function independently should create separate files. For example, voltage regulating and metering systems, fire protection systems, power supply systems, etc., the information on the components should be sorted out as one file.

(3) Pipeline transmission and distribution systems should establish files based on construction period, materials, and specifications. However, pipelines of the same material and specifications constructed within the same year or constructed within a period of no more than 12 months can be managed as a fixed asset.

(4) Real estate fixed assets, such as courtyard walls, roads, houses, drainage ditches, hardened floors, etc., can be stored in a file bag by category and registered in the catalog in sequence.

7. Distinguish between the company's own property rights and non-owned property rights, and establish fixed asset management files and catalogs respectively.

8. Define the property rights unit according to the following order and standards:

(1) If it can be implemented to the property rights unit (that is, the unit recorded on the property rights registration certificate, or the financial accounting unit), then the Assets are the unit's own fixed assets.

(2) If it cannot be implemented to the property rights unit, the property rights shall be defined according to the principle of nearby management:

① If used in the company or region, it will be regarded as the own property rights of the area where the current fixed assets are located For fixed assets, the regional asset management department shall establish corresponding files and go through the transfer procedures with the user company. Those obtained free of charge will also be treated as units without property rights. All should be reported to the group for filing.

② Fixed assets used in the group and deemed to be the group’s property rights shall be filed and managed by the group’s asset management department.

9. Data collection. All archived materials should contain the originals, except for the following circumstances:

(1) If the original cannot be retained, a copy should be kept, but it should be marked "checked with the original" and indicate the existence of the original place;

(2) If it is the responsibility of other departments to keep it, it will be kept according to the division of labor between departments. For example, only a list of technical data for project construction, vehicle procedures, etc. is kept, but it should be signed and confirmed by the custodian of the data.

3. Physical asset files

10. According to the "Fixed Assets Management Measures", the initial files of physical assets should at least include the approval procedures for fixed asset purchase and construction, acceptance reports, mechanical and electrical products It should also include product certificates and instructions, etc.

Follow-up files of physical assets include transfer orders, overhaul records, renewal and transformation procedures, disposal procedures, etc., which are formed and archived when corresponding business occurs.

11. Approval procedures for fixed asset acquisition and construction. Before the purchase and construction of all fixed assets, the purchase and construction of fixed assets must be submitted for approval in accordance with management procedures. The purchase and construction can only be implemented after approval by the specified approver. In principle, the purchase and construction of fixed assets that occurred from January 1, 2011 should have purchase and construction approval procedures, and all written approval procedures should be kept in management files.

12. Fixed assets acceptance report. When the purchase and construction of fixed assets is completed, the asset manager should organize relevant personnel to inspect and accept the fixed assets and fill out an acceptance report. All personnel participating in the acceptance inspection should sign their acceptance opinions and signatures. If there are special requirements or the state agency needs to accept and issue certificates, the company can first organize an internal pre-acceptance. In principle, use the sample form provided by the group's asset management department to fill in the form, and then accept it according to its requirements and save the acceptance documents and property rights certificates. Enter the file.

13. Fixed assets activation table. It is filled in by the fixed asset utilization or management department based on the fixed asset acceptance report, and signed and handed over by the purchase and construction manager and the user department personnel. One copy of the activation form is held by each handover party, and one copy is kept in the asset management file.

14. Fixed assets transfer order.

Fixed assets that are transferred must go through written procedures for fixed asset transfer, and both parties to the transfer should keep the transfer orders in their respective asset management files.

15. Fixed asset disposal procedures. For fixed assets that are subject to disposal business, there should be fixed asset disposal approval procedures and disposal records.

16. Procedures for overhaul and renovation of fixed assets. Overhaul or renovation of fixed assets should be approved in accordance with the relevant system of the group, and should be inspected and accepted after completion, and the corresponding information (original or copy) should be stored in the file.

17. File directory. Register the index of data stored in this file bag, and register the index of data related to fixed assets in this file but stored elsewhere (see the attachment for a sample form). The file directory is pasted on the cover of the portfolio.

IV. Comprehensive management files

18. Comprehensive management files include fixed asset management ledgers, ledger catalogs, fixed asset inventory record sheets and inventory reports, fixed asset institutional documents and Business guidance documents, etc.

19. Fixed assets management ledger. According to the content in the fixed assets acceptance report, register the fixed assets management ledger and fill in the account establishment person and the date of account establishment. The space occupied by the overhaul, change and transfer columns in the management ledger is appropriately adjusted according to the characteristics of fixed assets. Once filled in, you can continue to register from the back. For example, for buildings, allocation will not occur, only disposal may occur, and the disposal is one-time, so one or two rows of allocation and disposal columns can be reserved; for example, if vehicles and equipment are frequently allocated and repaired, the corresponding columns can be increased appropriately. The order in which the ledger is saved corresponds to the order in the ledger directory, and the corresponding fixed asset files are numbered in this order.

20. Fixed assets ledger directory. Register the property and non-property fixed asset ledger catalog according to the sample format provided by the group's asset management department, and sort by fixed asset code. Prepared using EXCEL tables.

21. Fixed asset inventory data. According to the system requirements, each company should conduct a comprehensive inventory of fixed assets at least once a year. The asset manager should organize, bind and archive the annual original inventory records, inventory summary tables and inventory reports.

22. Asset management related systems. Archive various asset management systems and regulations issued by the group and region, as well as supporting forms, business guidance and other materials. Asset managers should always pay attention to the updated content of the asset management company's mailbox, and learn and apply new requirements in a timely manner.

5. Scope of use of supporting management forms

23. "Construction Approval Form for General Construction and Installation Projects", when the company plans to build houses, walls, hardened floors and other buildings/structures and incur installation costs This form should be filled in when selecting equipment and facilities. The authority divided according to the group system is reported to the level for approval. The approval authority is divided into three levels, namely grass-roots companies, regions and groups. The reporting unit determines the highest approver based on the fixed assets applied for acquisition and construction and compares the approval authority, and adjusts the fields in the approval form. If only the regional approver's approval is required, the group approver's opinion field can be deleted at this time, and only the company and regional approval opinion columns are retained; if the submitter belongs to the company where the region is located, only the regional and group approval opinion columns are retained. Other approval forms are also adjusted and used according to this principle.

24. "Pipeline Engineering Construction Approval Form", the company should fill in this form before laying pipelines. At the beginning of each year, the annual project volume can be calculated based on the annual project construction plan, and the estimated budget amount can be calculated based on the cost standards. Based on this, the approval form can be filled in and reported to the corresponding approver according to the authority. The annual construction plan can be attached as an attachment when submitting for approval to supplement the purchase and construction instructions.

25. "Equipment Purchase Approval Form". Before the company purchases various types of equipment (without incurring installation costs), it should fill in this form for approval. Applicants should first determine the quantity, specifications, models or technical parameters of the equipment to be purchased, and conduct market inquiries to obtain a common price. The reason for purchase or description column should describe in detail the necessity of the type and quantity of equipment to be purchased; professional equipment should also have technical analysis and technical parameter determination basis, and be accompanied by technical opinions from the group's technical department. When the group headquarters purchases fixed assets, it can be submitted to the group asset management department for approval.

26. "Vehicle Purchase Approval Form". Before the company purchases various types of vehicles, it should fill in this form for approval. Similar to purchasing equipment, the applicant should first determine the model and quantity of the required vehicle and make an inquiry, detailing the necessity of purchasing specifications and quantity under the current circumstances in the reason for purchase.

27. "General Construction and Installation Project Acceptance Report", fixed assets that have been completed after filling in the "General Construction and Installation Project Construction Approval Form" and approved, as well as those with special requirements or that require acceptance and certification by state agencies. This acceptance report can be used during pre-acceptance within the company. Once the acceptance is completed and delivered to the user department for management, the fixed asset is deemed to be in use. Therefore, in most cases, the acceptance date and the date of use of the fixed asset are the same day.

28. "Pipeline Project Acceptance Report". Since gas pipelines are continuously connected and extendable, pipeline projects are constructed in sections and accepted in sections. The asset management department must communicate and coordinate with the engineering management department. Well, every time a pipe section is subject to completion acceptance, the asset manager must also organize relevant personnel to participate in the acceptance, and at the same time form an acceptance report and establish a file.

29. "Equipment Acceptance Report", except for equipment that needs to be installed (no installation costs will be incurred), which will be accepted after the installation is completed. Under normal circumstances, the equipment should be accepted after it is purchased and delivered, and the purchaser (i.e. The purchaser) should submit an acceptance application to the company's asset manager after the equipment arrives. The asset manager will organize relevant personnel from various departments to conduct acceptance and issue an acceptance report. The inspection personnel must personally sign and fill in the acceptance opinions, and the asset manager must register the attachments and material list that come with the equipment.

30. "Vehicle Acceptance Report", the acceptance procedures are the same as those for equipment. If the vehicle cannot handle the license plate procedures in time and the purchase invoice cannot be issued in time, the acceptance procedures should be completed first. Characteristics in the fixed asset code The code and accounted value can be left unfilled for the time being, and will be filled in after the license procedures are completed or the account is entered.

31. "Fixed Asset Activation Form". After the acceptance of various fixed assets is completed, the asset manager should supervise the handover between the purchaser, builder and user, fill in the activation form, and have it signed by the transferors of both parties. The attachment list should record the handover content.

32. "Fixed Assets Transfer Order". Under normal circumstances, transfers occur between two companies. Fixed assets transfers can be made with the consent of the heads of both companies. When handling the transfer procedures, the transfer will be done first. The outgoing company fills in the main contents of the transfer form and sends the transfer form together with the fixed assets to the transferring company. After the transferring company accepts the physical objects and signs the transfer form, it returns the transfer order to the transferring company. If the transferred fixed assets do not belong to either of the two companies, after the transfer is completed, the transferring company should send a copy of the completed transfer order to the property rights company of the fixed assets for record.

33. "Fixed Asset Management Ledger", after the acceptance and use of fixed assets, and after the transfer of non-property fixed assets, the asset manager should register according to the contents of the acceptance report or transfer order Fixed assets management ledger, establish files, and sort according to fixed asset codes.

34. "Fixed Asset Disposal Approval Form", there are many ways to dispose of fixed assets, choose the same method according to different situations. One situation is that when a fixed asset cannot continue to be repaired and used or the repair cost exceeds its residual value (the price of scrapping or selling off in its current state), it should be scrapped and disposed of. The user department shall submit a disposal application, with disposal approval authority and purchase and construction approval authority. The grading is the same. Another situation is when a fixed asset is lost or stolen for more than one month during use and it is determined that it cannot be recovered. The user or manager must fill in the disposal approval form and submit it to the corresponding approver for approval.

35. "Fixed Asset Disposal Registration Form". After the disposal application is approved, the disposal will be carried out according to the approval opinions. After the disposal is completed, the asset manager will fill in the disposal registration form and have it signed by the person in charge. If it is lost or stolen, the financial department should handle the corresponding accounts. After the processing is completed, the asset administrator will fill in the disposal filing form and the person in charge will sign it.

36. "Approval Form for Renewal and Transformation of Fixed Assets". When the existing state of fixed assets cannot meet the current use requirements, or when the use function of fixed assets is to be expanded to improve its utilization rate, the use department shall Fill out the application form, and professional equipment should also be accompanied by technical analysis and technical solutions. After the business is completed, acceptance should be carried out and an acceptance report should be formed.

Attachment:

File directory

Company name:

Serial number Name Quantity Date Manager Remarks

1

2

Note: 1. For the first part of the registration portfolio, the "date" is filled in with the date the data was filed, and the "administrator" is signed by the filer. 2. After registering the data in this bag, register and save the data in other places in order. The "Date" should be filled in with the date when the data was filed in the storage department. The "Manager" should be signed by the data manager of the department where the data is stored.