Disposal Report: Report Columns

These standard columns appear in Part One of the Disposal report and need no explanation:

System Number

Extension

Asset ID

Class (Cl)

[Placed] In-Service Date

Disposal Date

Disposal Method (DM)

Acquired Value

The following guidelines provide detail on the nonstandard columns that appear in Part One of the Disposal report.

Current Accumulated Depreciation

This column shows the current accumulated depreciation calculated by the system, as displayed in Asset Detail. Because you have disposed of the asset, this is the final total depreciation taken on the asset.

Net Proceeds

The system calculates the net proceeds as cash proceeds plus non-cash proceeds, minus the expenses of the sale, as entered when you disposed of the asset.

Gain or Loss Adjusted Basis

This column shows the adjusted basis used for calculating the asset's realized gain or loss.

Realized Gain or Loss

This column shows the amount the system calculated as the asset's realized gain or loss, or the amount you entered to override the calculated amount when disposing of the asset.

Gain or Loss Recognition (GL)

This column shows the gain or loss recognition code you entered or accepted when you disposed of the asset. This chart explains those codes:

Y	The gain or loss was recognized.
N	The gain or loss was not recognized.
D	The gain or loss was deferred.

The following guideline provides detail on the nonstandard column appearing in Part Two of the Disposal report.

Recognition Totals

The three columns (Gains, Losses, and Net) list the amounts that were recognized, not recognized, or deferred for the disposed assets included in the report. The Net column shows the totals for gains net of losses.