Capex Entities
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Capex
Capex costs are characterized through Due Dates (Cashflow statement) and the allocation of Depreciations (Profit & Loss statement).
The Residual Capex is a special, separate described Capex entity. The Residual Capex is the difference between Asset Purchase Price and the sum of all Capex costs not "included in the Asses Purchase Price". This entity is comparable to the project rights, hidden reserves or goodwill.
Important Note
When Capex costs are not completely known, for example with an all-inclusive price without transparency over the acquisition value, the Depreciation allocation has still to be undertaken!
| Input Field | Description | Unit | Presetting | ||||
|---|---|---|---|---|---|---|---|
Name | Capex entity name
| Free text | "Capex" + Index | ||||
Category | Capex cost category | Selection | Not allocated | ||||
Driver | The available drivers per section are listed on the following page: Driver | Selection | Fix per Project | ||||
Value | Input of a value proper to the selected driver. | Value in combination with Driver | 0 | ||||
Due Date | The Due Date of Capex cost entities is set with a Date Choice Box. For example: "Due Date at Production Unit Start", this means Production Unit Start + 0 months. With "+" additional Due Date can be added. The value is spread over the different Due Dates with the associated fields to the right. For Example: "80% at the last commissioning date and 20% 6 months after Transaction", this means Last Production Unit Start + 0 months with 80% and Transaction + 6 months with 20%. With Due Dates before the Transaction Date (TRX) and with an allocation of a Depreciation, the book value is calculated automatically per Transaction Date as corrected Value at Transaction. The entered month corresponds to the last day of this month. For example: A Due Date 01 /2015 means that the Capex occurs per 01.31.2015 and the corresponding Depreciation is effective from 02.01.2015 (in case Start Depreciation = Due Date). | Date Choice Box in combination with percent of value | First Production Unit Start + 0 months, 100% | ||||
Depreciation | Selection of the Depreciation which has to be allocated. Is no Depreciation allocated, no effect is shown in the Profit & Loss statement and the entity is shown as constant book value in the Balance Sheet without exit-assumption at project end. Depreciation's have to be added on Capex obligatory. | Depreciation allocation | no allocation | ||||
Included in Asset Purchase Price | If the Capex entity is included in the Asset Purchase Price (= "yes") the value is considered for the calculation of the Residual Capex. Also, consult following tooltip for project rights: Project Rights | Yes/No | Yes | ||||
Financing Mode | The Financing Mode allows to finance cost components with current cashflows (internal) or with external resources like Equity or Debt (external).
| Selection | External | ||||
Exit | If the Capex entity is liquidated before the expected useful life (Exit = "yes") with a residual value, an Exit Date and an Exit Value has to be defined. | Yes/No | No | ||||
Exit Date (Exit = Yes) | Date of the Capex entity Exit defined though a Date Choice Box. For example: "from Transaction + 120 months", this means Transaction + 120 months. | Date Choice Box | Transaction + 0 months | ||||
Exit Value (Exit = Yes) | The Exit Value is a calculated size. Book value of the Capex entity at the Exit Date. For example: "EUR 200'000" | Currency | 0 |
Calculation
Depreciation's affect the Capex calculations.