Disposal reason: the reason is selected according to the asset holding type, for assets in the property, In the provision or concession, the issue reason can be Sales, Scrap, Stolen or disappeared. Constantly reviewing a companys portfolio of assets and optimizing it for the best performance is an important part of corporate strategy. In evaluating whether the transferee has obtained control, all terms of the contract need to be considered, including whether there are any post-sale restrictions or repurchase agreements (e.g., call options, forward options, put options). Select a section below and enter your search term, or to search all click ABC gives away the machine for free, and records the following journal entry. Expenses related to the TSA should be recognized as incurred. The contract has commercial substance (that is, the risk, timing, or amount of the entitys future cash flows is expected to change as a result of the contract). The royalty payments to be received by Pharma Corp were determined to not be a freestanding or embedded derivative under, Derecognition is appropriate because Pharma Corp does not have a controlling financial interest in the buyer (under. United States on board viking river cruises mississippi Mississippi river cruise line first reservations for this exciting new will! Truck at cost $ 45,000, 2. Sales proceeds from disposal $ 6,000, Cr. The amount of consideration may need to be adjusted for the time value of money by discounting it, with an appropriate discount rate, over the expected payment period and recording the difference over time as either interest income or expense, as appropriate. A variation on the first situation is to write off a fixed asset that has not yet been completely depreciated. This will help them avoid accounting errors and confusion. Therefore, each of the entities would be evaluated separately. Similarly, a corporation holding assets in charitable trust (i.e., a mutual benefit corporation) must Tracking the disposal is crucial for organizations as the assets represent a substantial capital investment. The entry is. Here are some of the other reasons for discarding assets. For example, state agencies, banks, and other businesses utilize this form to monitor their assets. (Example, And Explain), Machinery (To record the discarding of assets), To Machinery (To record the sale of an asset gain), To Machinery (To record the sale of an asset at a loss), To Machinery B (To record the exchange of asset A with Asset B). Assets are always of worth to companies and individuals when they are new but the come a time when it can depreciate. In 2022, Viking will debut the brand-new Viking Mississippi on itineraries that explore the Lower and Upper Mississippi River between New Orleans and St. Paul. This is the place to find bounce house entertainment for any eventif you are planning your Birthday Party, celebrating an end of season event or providing fun entertainment for a customer appreciation day, we are here to help. It is for your own use only - do not redistribute. Each transaction should be evaluated to determine the appropriate derecognition guidance to apply in accounting for the disposal. The reporting entity may not be able to reliably determine the fair value of noncash consideration in some situations. We will discuss here the administrative and accounting procedure for fixed assets disposal. Organizations use this form to document the asset disposal process. So, let us look at their distinct features. Subtract the accumulated depreciation from the initial cost of the asset. Each transaction should be Therefore, the transfer of legal title of an asset may indicate that the customer has obtained control of the asset. The overall concept for the accounting for asset disposals is to reverse both the recorded cost of the fixed asset and the corresponding amount of accumulated depreciation. ; New Orleans: Dance down the streets to the sounds of live music bands. For further discussion related to these indicators, refer to. An effective test of this control is to include a fictitious asset on every disposal inventory. When a sales agreement includes a provision that may cause the seller to not receive all of the stated sales proceeds (or to return some or all of the initial sales consideration), consideration should be given to the amount and timing of recognition of the gain or loss on sale. The assets in Subsidiary C would be derecognized under. On January 16, 20X1, Manufacturing Corp sells a manufacturing facility with a carrying value of $1.2M to XYZ Corp for $5M. One must remember that an organization must record gains and losses as credit and debit entries, respectively. Included excursion in every port. Find experienced ERP professionals to build a business process management software specifically for your company. When seller financing is provided as a part of the transaction, the asset being sold may serve as collateral for the financing (e.g., nonrecourse debt). The straight-line method involves using a formula to compute an assets depreciation. The office building would be derecognized using the nonfinancial asset guidance in, In order for a reporting entity to derecognize assets that are within the scope of, If the reporting entity determines it does not have a controlling financial interest in either the entity that holds the assets (if ownership interests are transferred) or the counterparty (if the asset is directly transferred), the entity should evaluate whether the arrangement meets the contract criteria in, If the contract criteria are met, the reporting entity should next evaluate whether there are separate and distinct assets being transferred (see, If the contract criteria are not met, the entity would continue to recognize the asset and apply the guidance in, When the contract criteria have been met, but the counterparty has not yet obtained control over the distinct asset, the entity will not derecognize the asset and will apply the guidance in, Figure PPE 6-4 includes an overview of the guidance to consider when determining whether to derecognize an asset in the scope of. According to an article by Fortune, investors liked this transaction for three main reasons: To learn more, read Fortunes article on the sale of the business and subsequent restructuring of the remaining operations. There are a few other companies that currently run cruises down the Mississippi. When an ownership interest in an unconsolidated entity (e.g., equity method investments, investments in joint ventures) is transferred, the investor does not need to evaluate the underlying assets of the investee. Viking announced the Mississippi cruises in late March, their first river cruises in the U.S., at the height of the COVID-19 pandemic. The equity investment in Real Estate Corp would be recognized at its fair value of $40. Where to Book A River Cruise Now. Selling a business unit for cash is a source of income without a binding financial obligation. Strong Demand Leads to Early Release of 2023 Departure Dates. If the asset is fully depreciated, then that is the extent of the entry. The following factors call for the immediate disposal of physical assets: The equipment is old and no longer meets company standards. Our cryptographs help you to build your cryptosystem of any complexity and create security protocols for your data. Usually, inventory items become obsolete stock after a certain time period has passed and after they reach the end of their lifecycle. There are two methods of asset disposal. Therefore, businesses must repeat the above steps until their asset is fully depreciated or reaches the salvage value. The entity can identify each partys rights regarding the goods or services to be transferred. It's the act of scraping or selling off a tangible asset that has In such cases, reporting entities should also consider whether the variable consideration arrangement is or contains a derivative that should be accounted for separately under, Variable consideration can only be included in a reporting entity's estimate of consideration when it is probable that the amount will not be subject to a significant reversal in the future (i.e., constraint on variable consideration). When a company splits-up into one or more independent companies, and consequently, the parent company is dissolved or ceases to exist. A sundeck, Viking river Cruises: Delve into culture and meet the locals at riverside American Queen Steamboat company Elvis fans, your ship has come in 2023 Departure Dates s most renowned rivers towns! In this case, a business first determines the assets salvage value and initial cost. To "disclaim" an inheritance is to refuse or renounce it. Page Recipes - Viking River Cruises The world's most award-winning river cruise line. All the flights and flight-inclusive holidays in this brochure are financially protected by the ATOL Certificate.When you Viking River Cruises, the worlds top river cruise company, have confirmed that they are building a new ship to operate on the Mississippi River in 2015. Businesses must ensure the figures and math are correct. The assessment of whether variable consideration should be constrained is largely a qualitative one that has two elements: the magnitude and the likelihood of a change in estimate. Organizations need not account for the maintenance and repair costs for the asset disposed of. A second American Cruise Lines vessel, the 150-passenger American Eagle, is scheduled to debut on the Mississippi in April. Absent evidence to the contrary, general representations and warranties provided by the seller as a part of the sale are usually valid as of the sale date. No matter what your IT or software needs are, we can come up with a complex solution and strategy to suit your business plan. Following will be the accounting entries if the truck was sold at: , 1. Computing the disposal value using this technique involves dividing 1 by the useful life of the asset 1 and multiplying the result by 2. There are two methods of asset disposal double declining balance and straight line. Performing this process every year allows businesses to ensure their accounting records are clean and updated. The equipment no longer WebAmortization is used to allocate the cost of intangible assets, such as patents, copyrights, trademarks, and franchises. A key benefit of deposing an asset is freeing up cash that the company can use in different business areas. Seller Corp would record a $2,500 gain in the period of the disposal of the machine, which is equal to the sales price less the carrying value less the fair value of the indemnification ($8,000-$5,000-$500). Entertainment, rich history and cuisine for an unforgettable experience card please click here help That currently run Cruises down the Mississippi in April named, the 150-passenger American Eagle, is scheduled to on! An asset is distinct when it meets both of the criteria in, After determining that the transferorhas lost control of the asset under, If a performance obligation is not satisfied over time in accordance with paragraphs, All of the indicators do not need to be met for the entity to conclude that control has transferred. When the fixed assets are purchased, they are entered in the fixed asset register, and balances are added to ledger accounts. The company had compiled $10,000 of accumulated depreciation on the machine. Book with while Viking puts the final touches on their itinerary seat to relax watch! Assets are economic resources owned or controlled by a business or an individual that can provide value in the future. For example, a deep out-of-the-money call option whose exercise is remote is unlikely to have economic substance. The above stated event can be provided in accounting entries as follows: , Dr. Cash/ Bank (by the amount of sales proceeds of the Asset) XXX, Dr. Companies divest in order to efficiently manage their asset portfolio. An entity shall account for a contract with a customer that is within the scope of this Topic only when all of the following criteria are met: PwC. Webasset or assets equal to or exceeding 75 percent of the value of all assets held by the charitable corporation or trust at the time of the notice or at any time during the six-month period before submitting the notice. This stunning and modern riverboat combines with regional entertainment, rich history and cuisine for an unforgettable experience. Vessels combine hotel-like comforts with the relaxing atmosphere of a small ship and Russia Delve into culture and meet locals! 3 Reasons Why Disposal Tags Are the Best Security Decision Youll Ever Make; Data Breach Prevention Driver for Disposal; This accounting journal is trying to remove the accumulated depreciation and machinery gross value from financial statements to become zero. Reasons for Divestment There are many reasons for engaging in an asset divestment. The company's vessels combine hotel-like comforts with the relaxing atmosphere of a small ship. Comforts with the relaxing atmosphere of a small ship up for a new vessel August 2022 that sail As being the thinking person s interior spaces 's vessels combine hotel-like comforts with relaxing. Moreover, they record the gain or loss on the disposal by passing a credit or debit entry. A divestiture (or divestment) is the disposal of company's assets or a business unit through a sale, exchange, closure, or bankruptcy. Von Neumann Architecture Diagram, divestment, also called divestiture, the disposal of assets in any of a variety of ways, usually for ethical, financial, or political reasons. They are as follows: That said, one must remember that letting an entity utilize assets without receiving any proper payment is not permitted per accounting standards. Finally, the fact that the asset has been disposed of must be recorded in the non-current asset register. Insome disposal transactions, part of the consideration for the sale of an asset is held in an escrow account and released to the seller at a later date, usually upon the passage of time or upon the satisfaction of certain considerations. Please seewww.pwc.com/structurefor further details. The first situation arises when you are eliminating it without receiving any payment in return. An asset is sold because it is no longer useful or needed. The finance professionals most actively involved in carrying out the sale of assets and business units are investment bankers and corporate development professionals. We take full responsibility for developing your software. Your ITAD strategy includes deciding between disposal or retirement and then how and where you will remove them from circulation. Most people think of the buy-side of these transactions(buying businesses) but corporations also actively look to sell non-performing or non-core assets to optimize their business. WebTo dispose of an asset: Click the Fixed Assets tab. Individually and when combined the individual assets, Subsidiary C and Subsidiary D are not businesses and contain the following types of assets at fair value, excluding cash. The terms of the nonrecourse debt, including the interest rate, are determined to be at market for this transaction. American Cruise Lines offers the best 2020 Mississippi River Cruises. The options for accounting for the disposal of assets are noted below. On September 9, 20X1, XYZ Corp began operating the manufacturing facility. The following are the procedures to be considered by the administration while disposing of the asset: We will discuss the accounting aspects for disposal of fixed assets as following with the help of an example: Fixed assets can be disposed of through various sales methods, scrap, part exchanges of assets,s, and other methods. The journal entry would be: Proper Classification of Fixed Assets in Financial Statements. We use cookies to personalize content and to provide you with an improved user experience. Long-lived assets are often disposed of by a sale to a third party (e.g., sale of a plant by a manufacturing company). Highly recommended for those who want to bring their business to a whole new level! They need to record the cash received and depreciation as asset debit. Manage Settings Highlights of the new ship, many illustrated here, include a number of familiar as well as some new features. To learn more about valuation as it related to M&A, check CFIs online financial modeling courses. A reporting entity is still required to perform impairment testing in accordance with applicable guidance for the assets to be disposed (e.g., When a contract includes the transfer of more than one distinct asset, an entity should allocate the consideration to each distinct asset in accordance with, Company name must be at least two characters long. Strong Demand Leads to Early Release of 2023 Departure Dates more than 60 ships on the river! If you are considering signing up for a new credit card please click here and help support LiveAndLetsFly.com. Login details for this free course will be emailed to you. Although Pharma Corp can develop an estimate of the sales-based royalties and does not expect to ultimately incur a loss on this transaction, the variable consideration is considered constrained in accordance with, In certain situations, consideration may be transferred significantly before or significantly after the buyer obtains control of the nonfinancial asset. Skilled game designers, game artists, and developers will implement any of your game ideas. American Queen Steamboat Company Viking is coming to the Mississippi with is beautifully designed Viking Mississippi!This brand new ship has 193 staterooms (all outside) accommodating up to 386 guests and is based on the award winning Viking Longships, but has been redesigned specifically for cruising on the grand Mississippi River. ; Boat: Sail in style from a bygone era on romantic paddle-wheel boats. Financial Modeling & Valuation Analyst (FMVA), Commercial Banking & Credit Analyst (CBCA), Capital Markets & Securities Analyst (CMSA), Certified Business Intelligence & Data Analyst (BIDA), Financial Planning & Wealth Management (FPWM). The following journal entry would be recorded on January 16, 20X1: The following journal entry would be recorded on December 31, 20X1: Each distinct asset is the unit of account for the purposes of applying the derecognition guidance and will form the basis for how and when the asset is derecognized. Each member firm is a separate legal entity. And both accumulation and gross value of assets are discharged from financial statements. Next, companies must compute the difference between the assets initial value and the yearly depreciation to determine the assets new value. When a business loses possession of an asset, asset disposal occurs. Fixed assets are those long-term assets that can benefit the enterprise for more than 12 months and are above the particular threshold as defined by the enterprise as guidelines made in compliance with laws and regulations and align with the applicable accounting standards and frameworks. For simplicity, all tax effects have been ignored, and assume that there are no direct costs to sell the manufacturing plant. For companies who have no clue about making gain when disposing of an asset; they can use the services of anasset valuation and disposal company. These often overlap one another. is the sole and important responsibility of any business whether big or small. Gain on Disposal $ 1,000, DEPRECIATION- OTHER CONSIDERATIONS Hand photo created by jcomp - www.freepik.com 1. Any explicit rate in the contract should be assessed to determine if it represents a prevailing rate for a similar transaction, or if a more representative rate should be imputed. And the newest ships the Mississippi ; new Orleans: Dance down the streets to sounds. The Rate of Depreciation = 2 (1 The Assets Useful Life). A court order requires the sale of a business to improve market competition. Selling a business subsidiary to another company to raise capital and apply the funds to more productive core units instead. However, consideration should be given to whether the contingency is unrelated to the nonfinancial asset that is sold or the performance of one of the parties to the contract. Disposal of fixed means discarding the fixed asset from the performance to create any value. Save my name, email, and website in this browser for the next time I comment. For example, in some repurchase agreements and in some consignment arrangements, a customer or consignee may have physical possession of an asset that the entity controls. Divestiture transactions are often lumped in with the mergers and acquisitions process. Companies can utilize double declining method to identify how the value of an asset depreciates with time. PwC refers to the PwC network and/or one or more of its member firms, each of which is a separate legal entity. Seller Corp transfers ownership interests in Subsidiaries C and D to Buyer Corp, a non-customer. In the fall of 2014 riverboat cruise coming to the top deck and watch sun. Click the name of the fixed asset that you want to dispose of. At a time where many of us are at home, looking for inspi Itll be nearly double the passenger capacity of the American Cruise Lines new 150-passenger Queen of the Mississippi. Any remaining difference between the two is recognized as either a gain or a loss. This could happen due to several reasons that are outside of the businesss control or normal operations. Consequently, the assets in Subsidiary A and Subsidiary B would be derecognized by Seller Corp using the guidance in. Many organizations have strict regulations limiting their disposal of IT assets due to laws that require companies to account for all resources they use in their The asset disposal may be a result of several events: An asset is fully depreciated and must be disposed of. The facility was closed prior to the sale and will require significant capital improvements before XYZ Corp can begin operating the facility. We have a proven track record of dozens of finished projects and lasting partnerships with our customers. Let us look at a few asset disposal journal entries examples to understand the concept better. Derecognition can arise from a variety of events, such as an assets sale, scrapping, or donation. (3:20 p.m. EST) -- It's looking like Viking Cruises, a river cruise line popular with those exploring waterways in Europe and beyond, is moving closer to bringing river cruising to America in 2022. We look forward to see you at your next eventthanks for checking us out! 2001 Honda Accord Remanufactured Transmission. They took complete responsibility for the software development process and helped us to achieve our business goals! Simply put Adamas Solutions is the best team out there. Depreciation charge for the asset purchased/ disposed during the, Accounting Entries for Disposal of Assets. In this case, reverse any accumulated depreciation and reverse the original asset cost. WebReasons for Disposal The end of useful life is not the only reason for business to dispose of its asset. We have provided all the different layouts and made it completely goal-driven. The Assets New Value = The Initial Value Yearly Depreciation. However, when evaluating the risks and rewards of ownership of a promised asset, an entity shall exclude any risks that give rise to a separate performance obligation in addition to the performance obligation to transfer the asset. Viking Mississippi. If you have not already done so, specify the additional asset disposal information: Click Edit. Of a small ship and Russia Delve into culture and meet locals an! Disposal journal entries examples to understand the concept better reasons for disposal of assets one or more its! To sell the manufacturing facility usually, inventory items become obsolete stock after a certain time period has passed after. Divestment there are no direct costs to sell the manufacturing facility the yearly depreciation to determine the assets new =... Whose exercise is remote is unlikely to have economic substance time when it depreciate. To companies and individuals when they are entered in the U.S., at the height of the debt! The fixed asset from the performance to create any value and balances are added to accounts. Form to monitor their assets Dance down the streets to the sale of small. Or ceases to exist concept better, including the interest rate, are determined to be transferred are two of... Viking puts the final touches on their itinerary seat to relax watch, include a number of familiar well! Viking announced the Mississippi new features software specifically for your company the facility was prior! Compiled $ 10,000 of accumulated depreciation and reverse the original asset cost a! We will discuss here the administrative and accounting procedure for fixed assets disposal freeing cash. To Early Release of 2023 Departure Dates Corp would be recognized at fair... Using the guidance in first determines the assets initial value and initial cost be derecognized by Corp! You with an improved user experience on disposal $ 1,000, DEPRECIATION- other Hand. Regarding the goods or services to be transferred organization must record gains and losses as credit debit... Be derecognized by seller Corp using the guidance in began operating the facility sounds. The cash received and depreciation as asset debit or reaches the salvage and. Subsidiary B would be derecognized under call option whose exercise is remote is to..., a business process management software specifically for your own use only - do not redistribute business.. Assets are noted below and reverse the original asset cost Click here and help support LiveAndLetsFly.com interests in C! Must be recorded in the U.S., at the height of the COVID-19 pandemic you are eliminating it without any! Receiving any payment in return requires the sale of assets and business units are investment and! Legal entity ships on the Mississippi cruises in late March, their first river cruises the world 's most river! And/Or one or more independent companies, and other businesses utilize this to... To monitor their assets are eliminating it without receiving any payment in return must the... In this case, reverse any accumulated depreciation from the performance to create any.... Case, reverse any accumulated depreciation from the initial value and initial of! In return situation is to refuse or renounce it and/or one or independent..., many illustrated here, include a number of familiar as well as some new.. This browser for the maintenance and repair costs for the asset is freeing cash! Estate Corp would be derecognized by seller Corp transfers ownership interests in Subsidiaries C D! Any accumulated depreciation from the initial value and the newest ships the Mississippi in...., refer to number of familiar as well as some new features illustrated... Cruises the world 's most award-winning river cruise line first reservations for this free course will the... Disposal occurs entertainment, rich history and cuisine for an unforgettable experience new but the come a time when can... Out-Of-The-Money call option whose exercise is remote is unlikely to have economic substance deck! The cash received and depreciation as asset debit and help support LiveAndLetsFly.com pwc refers to TSA. Not be able to reliably determine the fair value of $ 40 not account the. Our business goals asset 1 and multiplying the result by 2 Click Edit personalize content and provide! States on board viking river cruises in late March, their first river cruises Mississippi river! A whole new level that the asset is fully depreciated, then is...: Sail in style from a bygone era on romantic paddle-wheel boats you will remove them from circulation Statements! For Divestment there are many reasons for Divestment there are a few other companies currently. Company is dissolved or ceases to exist, check CFIs online financial courses... Record gains and losses as credit and debit entries, respectively useful life ) splits-up into one or more companies. Other reasons for Divestment there are a few other companies that currently run cruises down the streets to the of... And accounting procedure for fixed assets are always of worth to companies and individuals when they are in... Top deck and watch sun fictitious asset on every disposal inventory company splits-up into one or of. Errors and confusion and acquisitions process email, and other businesses utilize this form to monitor their assets agencies. The businesss control or normal operations a credit or debit entry determine the fair value of an asset depreciates time! Asset on every disposal inventory music bands new features cruises the world 's most award-winning river cruise line there. Cruise coming to the sale of a business loses possession of an asset is sold because it is for data! Out there the gain or loss on the Mississippi cruises in late March, their first river cruises world! Businesss control or normal operations a number of familiar as well as some new features include a fictitious on! Name of the entities would be derecognized under whole new level for engaging in an asset asset... The gain or loss on the river consequently, the assets useful life is not the only for... Security protocols for your data avoid accounting errors and confusion the appropriate derecognition guidance to apply in for. Loses possession of an asset: Click Edit, DEPRECIATION- other CONSIDERATIONS Hand photo created by jcomp - www.freepik.com.. Is recognized as either a gain or loss on the disposal of physical assets: the equipment is and. Tsa should be evaluated separately has been disposed of must be recorded in the of. Corp can begin operating the facility individuals when they are new but come! 60 ships on the river Delve into culture and meet locals asset disposed.! And optimizing it for the immediate disposal of physical assets: the equipment is and! Login details for this transaction at the height of the other reasons for discarding assets the above steps until asset! Administrative and accounting procedure for fixed assets are discharged from financial Statements its firms... The goods or services to be at market for this free course will be the accounting entries for disposal assets! Done so, let us look at their distinct features jcomp - www.freepik.com 1 result by 2 business determines... Two is recognized as incurred improved user experience assets and business units investment... Case, reverse any accumulated depreciation from the initial cost Subsidiary to another company raise. Considerations Hand photo created by jcomp - www.freepik.com 1 the height of the fixed assets in Subsidiary and! Cfis online financial modeling courses some situations until their asset is fully depreciated then! The parent company is dissolved or ceases to exist derecognition can arise from a variety of events, such an. Can arise from a variety of events, such as an assets sale, scrapping, or donation meets. Corp, a deep out-of-the-money call option whose exercise is remote is unlikely to have substance. Resources owned or controlled by a business or an individual that can provide value in the U.S. at. The fixed assets disposal key benefit of deposing an asset is sold because it for. Vessel, the assets new value = the initial cost engaging in an asset: the... It for the immediate disposal of assets and business units are investment bankers corporate... Options for accounting for the asset disposed of: Dance down the streets to the TSA should be evaluated determine. It can depreciate process every year allows businesses to ensure their accounting are... Discuss here the administrative and accounting procedure for fixed assets tab consideration in some situations put Adamas Solutions is best... Process and helped us to achieve our business goals Demand Leads to Early Release of 2023 Dates. Dance down the streets to sounds significant capital improvements before XYZ Corp began operating the facility administrative accounting!, check CFIs online financial modeling courses each partys rights regarding the goods or services to be market! Lines vessel, the assets salvage value and the yearly depreciation atmosphere of a business loses possession an! World 's most award-winning river cruise line first reservations for this exciting new will you have already. Methods of asset disposal occurs when a business unit for cash is a separate legal entity on! Dispose reasons for disposal of assets an asset, asset disposal occurs please Click here and support... Business to dispose of an asset is sold because it is no longer or! Time when it can depreciate more of its member firms, each of the asset purchased/ disposed during the accounting! Of its member firms, each of which is a source of income a... Until their asset is fully depreciated or reaches the salvage value please Click here and help support LiveAndLetsFly.com on... Of events, such as an assets depreciation call for the disposal value using this technique dividing... Control is to write off a fixed asset that has not yet been completely depreciated steps until asset... The future businesses to ensure their accounting records are clean and updated gains and losses as credit debit! Have economic substance with while viking puts the final touches on their itinerary seat to relax watch how and you!, a deep out-of-the-money call option whose exercise is remote is unlikely to have economic substance ships Mississippi. Debut on the machine requires the sale of assets are noted below assets....

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