{"id":527,"date":"2020-07-07T11:35:46","date_gmt":"2020-07-07T11:35:46","guid":{"rendered":"https:\/\/www.transistanbul.com\/?p=527"},"modified":"2023-04-27T12:37:31","modified_gmt":"2023-04-27T12:37:31","slug":"construction-in-progress-capital-asset-categories","status":"publish","type":"post","link":"https:\/\/www.transistanbul.com\/index.php\/construction-in-progress-capital-asset-categories\/","title":{"rendered":"Construction in Progress Capital Asset Categories- Reporting Requirements for Annual Financial Reports"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;display: table;margin-bottom: 1em;padding: 1em;width: 350px;\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center;\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">Balance sheets<\/a><\/li>\n<li><a href=\"#toc-1\">What Events Cause Debits to Be Recorded in a Factory Overhead Account?<\/a><\/li>\n<li><a href=\"#toc-2\">AuC Asset Master Validation Report<\/a><\/li>\n<li><a href=\"#toc-3\">What Does Construction in Progress Mean in Accounting Terms?<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img decoding=\"async\" class='wp-post-image' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"257px\" alt=\"accounting what counts as construction in progress\"\/><\/p>\n<p>Asset and Project Management Users cannot use this transaction without having the appropriate FM or GM authorizations. The real estate asset will be created as a real estate object in the real estate module. When the asset master record is created in the AA module, it will be linked to the information stored in the real estate module via the field &#8216;Real Estate Object&#8217;.<\/p>\n<p>For further information of the process refer to Capital Projects Flow Chart. Accounts are only used at fiscal year-end by Capital Asset Accounting to report the amount of expenditures for projects that are not yet placed in service and ready to be formally capitalized. The cost of revenue is the total cost of manufacturing and delivering a product or service and is found in a company&#8217;s income statement. For example, suppose XYZ Roofing Company provides its residential clients&#8217; bids for roof repair or replacement. Each roof is a different size and will require specific roofing equipment and a varying number of labor hours.<\/p>\n<h2 id=\"toc-0\">Balance sheets<\/h2>\n<p>Since the combs are only partially completed, all costs are posted to WIP. When the combs are completed, the costs are moved from WIP to finished goods, <a href=\"https:\/\/www.newsbreak.com\/@cnn-edits-1668599\/3002242453910-cash-flow-management-rules-in-the-construction-industry-best-practices-to-keep-your-business-afloat\">construction bookkeeping<\/a> with both accounts being part of the inventory account. Costs are moved from inventory to cost of goods  sold when the combs are eventually sold.<\/p>\n<div style='text-align:center'><iframe width='563' height='316' src='https:\/\/www.youtube.com\/embed\/pw-p8gdQ4Hg' frameborder='0' alt='accounting what counts as construction in progress' allowfullscreen><\/iframe><\/div>\n<p>In accounting, inventory that is work-in-progress is calculated in a number of different ways. Typically, to calculate the amount of partially completed products in WIP, they are calculated as the percentage of the total overhead, labor, and material costs incurred by the company. A construction company, for example, may bill a company based on  various stages of the project, where it may bill when it is 25% or 50% completed, and so forth. In supply-chain management, work-in-progress refers to goods that are partially completed. This covers everything from the overhead costs to the raw materials that come together to form the end product at a given stage in the production cycle. In accounting, WIP is considered a current asset and is categorized as a type of inventory.<\/p>\n<h2 id=\"toc-1\">What Events Cause Debits to Be Recorded in a Factory Overhead Account?<\/h2>\n<p>Each project takes place in a new location with varying site conditions and unique challenges.VendorsConsistent. Long-lasting relationships with vendors ease negotiations and improve efficiency.Inconsistent. Frequent use of different specialty contractors and suppliers affects efficiency and cash flow.ContractsNo retainage. Payment arrives in full or with regular payments for the full contract amount.Retainage.<\/p>\n<p>If necessary, changes are to be made directly within this transaction. At this point, it is now up to the Asset Accounting Senior User (FA.16) to review the parked document and post it. The second step is for the Asset Accounting User (FA.15) to create and park the asset acquisition document to post value to the Asset Master record and record the correct capitalization date.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Content Balance sheets What Events Cause Debits to Be Recorded in a Factory Overhead Account? AuC Asset Master Validation Report What Does Construction in Progress Mean in Accounting Terms? Asset and Project Management Users cannot use this transaction without having the appropriate FM or GM authorizations. The real estate asset will be created as a real estate object in the real estate module. When the asset master record is created in the AA module, it will be linked to the [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[37],"tags":[],"_links":{"self":[{"href":"https:\/\/www.transistanbul.com\/index.php\/wp-json\/wp\/v2\/posts\/527"}],"collection":[{"href":"https:\/\/www.transistanbul.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.transistanbul.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.transistanbul.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.transistanbul.com\/index.php\/wp-json\/wp\/v2\/comments?post=527"}],"version-history":[{"count":1,"href":"https:\/\/www.transistanbul.com\/index.php\/wp-json\/wp\/v2\/posts\/527\/revisions"}],"predecessor-version":[{"id":528,"href":"https:\/\/www.transistanbul.com\/index.php\/wp-json\/wp\/v2\/posts\/527\/revisions\/528"}],"wp:attachment":[{"href":"https:\/\/www.transistanbul.com\/index.php\/wp-json\/wp\/v2\/media?parent=527"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.transistanbul.com\/index.php\/wp-json\/wp\/v2\/categories?post=527"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.transistanbul.com\/index.php\/wp-json\/wp\/v2\/tags?post=527"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}