FLAIR Property Manual
Florida Department of Financial Services
STATE OF FLORIDA
FLORIDA
ACCOUNTING
INFORMATION
RESOURCE
PROPERTY MANUAL
FLAIR Property Manual
Florida Department of Financial Services
CHAPTER 1 INTRODUCTION........................................ 1
Fixed Assets ................................................. 1
FLAIR Property Subsystem ..................................... 2
Flow of Data ................................................. 5
Property Subsystem Flow Chart .............................. 5
Capitalization ............................................... 6
Capitalization Threshold ................................... 7
CHAPTER 2 ACCOUNTING TRANSACTIONS............................. 1
Introduction ................................................. 1
Depreciation ................................................. 1
GASB 34 Funds Definitions .................................... 3
Governmental vs. Proprietary Fund Accounting ................. 4
Ownership Fund ............................................... 6
Titling the Ownership Fund ................................. 7
Correlating Governmental Purchasing Funds .................. 9
Acquisition of Fixed Assets ................................. 16
Purchase of Fixed Assets (Property) ....................... 16
Accounting Entry Examples: Purchase of Fixed Assets ....... 20
Lease/Purchase Agreements ................................. 24
Installment Purchase Contracts ............................ 29
Purchases with Trade-in Allowance ......................... 33
Sale of Fixed Assets ........................................ 34
Accounting Entries for the Sale of Property ............... 35
Disposal of Fixed Assets .................................... 37
Disbursement Corrections .................................. 39
Mortgage Purchases ........................................ 39
CHAPTER 3 ACCOUNTING CODES.................................... 1
General Ledger Codes ......................................... 2
Class Codes .................................................. 6
Quick Reference Table ..................................... 17
CHAPTER 4 FIXED ASSETS – ACCOUNTING FUNCTION (FA)............ 1
Property Accounting Mini Menu ................................ 1
Property General Accounting (16) ............................ 4
Entering Donated Property .................................. 6
Transaction 16 Screens ..................................... 8
Single Item Depreciation (DA) .............................. 21
Mass Transfer Request (MT) ................................. 25
Depreciation Request (DR) .................................. 29
Property Disposition/Restoration – Master File (PM) ........ 36
Disposition of Fixed Assets ............................... 39
Restoration of Fixed Assets ............................... 44
Single Item Property Transfer – Master File (PM) ........... 47
CHAPTER 5 FIXED ASSETS CUSTODIAN FUNCTION (FC)............... 1
Property Custodial Mini Menu ................................. 1
Custodian Title Information (CT) ............................ 5
Property Non-Accounting Data Entry (NA) .................... 11
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
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Florida Department of Financial Services
Property Pending File (PP) ................................. 51
Property Master File Inquiry/Update (PM) ................... 61
Property Chained Item Inquiry (CI) ......................... 89
Simulated Depreciation Request (DE) ........................ 91
Depreciation Adjustments (DA) .............................. 98
Property History File – Inquiry (PH) ...................... 101
Property Inventory (PI) ................................... 103
CHAPTER 6 DEPRECIATION........................................ 1
Reporting Capital Assets ..................................... 1
Depreciating Capital Assets .................................. 1
Reporting Depreciation Expense ............................... 4
Straight-Line Depreciation Method .......................... 5
Service Life Depreciation Method ........................... 6
Double Declining Balance Depreciation Method ............... 7
1½ Declining Balance Depreciation Method ................... 8
CHAPTER 7 PROPERTY SUBSYSTEM REPORTS.......................... 1
CHAPTER 8 CERTIFICATIONS FORWARD PROCESSING................... 1
Fixed Capital Outlay ......................................... 1
TR1S Request for Certification ............................... 2
Certified Forward Report ..................................... 6
CHAPTER 9 PURCHASING CARD PURCHASES AND THE PROPERTY SUBSYSTEM 1
Purchasing Card Approval Process/Property Subsystem .......... 1
APPENDIX A PROPERTY SUBSYSTEM GLOSSARY........................ 1
APPENDIX B PROPERTY SUBSYSTEM DATA CODE ABBREVIATIONS......... 1
APPENDIX C PROPERTY SUBSYSTEM LOCATION COUNTY CODES........... 1
APPENDIX D PROPERTY SUBSYSTEM INDEX........................... 1
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
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Florida Department of Financial Services
CHAPTER 1
INTRODUCTION
The accounting and management of tangible personal property
or fixed assets is the primary responsibility of the agency
property administrators. The FLAIR Property Subsystem is the
primary tool used to account for these items.
Fixed Assets
Any physical thing (tangible) or right (intangible) that has
a monetary value is an asset. Assets are customarily divided
into groups for presentation on the balance sheet. The two
groups used are Current Assets (General Ledger Codes 1****) and
Non-Current Assets (General Ledger Codes 2****).
Cash and other assets that may reasonably be expected to be
realized in cash or sold or used up usually within one year or
less, through normal operations of the agency, are called current
assets. Items that cannot be realized within one year are called
“long-lived.” These are the agency’s assets of a relatively
permanent nature. Such assets are tangible, used in the agency
operations, and not held for sale in the ordinary course of
business. Included in this category are equipment, furniture,
tools, machinery, buildings, and land. With the exception of
land, such assets gradually wear out or otherwise lose their
usefulness with the passage of time. They are said to
depreciate.
Aside from the State Board of Administration, the State of
Florida does not acquire assets that are not used in the normal
course of agency business. No other agency should have fixed
assets listed under Investments. Likewise, no agency has
property for resale to clients - something considered inventory.
Unlike supplies, there is no visible reduction in the
quantity of equipment, furniture, buildings, etc. However, these
do wear out as they are used and their usefulness decreases as
time passes. Although there is no standard criterion as to the
minimum length of life necessary, they must be capable of
repeated use and ordinarily expected to last at least one year.
However, the asset need not actually be used continuously or even
often. Items of standby equipment held for use in the event of a
breakdown of regular equipment or for use during peak periods of
activity are included.
Effective Date
October 1, 2003
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January 7, 2003
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Florida Department of Financial Services
Attractive items listed under the Fixed Assets are included
in the depreciation calculation. This is because depreciation
includes not only physical depreciation (wear from use and
deterioration from the elements), but also functional
depreciation. This covers inadequacy and obsolescence. The
continued growth of technological progress has made obsolescence
an increasingly important part of depreciation. Because of hard
usage, breakage, and pilferage, these assets of low unit cost may
be relatively short-lived and require constant replacement.
Expenditures for improvements that are neither as permanent
as the land nor directly associated with the buildings thereon,
are set apart (Infrastructure and Other Improvements - General
Ledger Code 27400) and depreciated according to their different
life spans. Some of the more usual items of this nature are
trees and shrubs, fences, outdoor lighting systems, and paved
parking areas.
FLAIR Property Subsystem
The word “property” used in this manual and defined in
Florida Statute 273.02, means “equipment, fixtures, and other
tangible personal property of a non-consumable and non-expendable
nature, the value or cost of which is $1,000 or more and the
normal expected life of which is one year or more; and hard bound
books that are circulated to students or the general public, the
value or cost of which is $25 or more; and hard bound books, the
value or cost is $250 or more.” Agencies are required to
maintain adequate property records for these property items
(Florida Statutes 273.02; also refer to Rules of the Auditor
general chapter 10.300 – State-Owned Tangible Personal Property
for guidance in property control). An agency may also elect to
account for “attractive” items (those not meeting the above
criteria) as well, i.e., cellular telephones, weapons, cameras,
etc.
The
maintain
property
maintain
property
FLAIR Property Subsystem is designed to create and
a property file containing detailed records for each
item under the supervision of a custodian and to
the general ledger accounts necessary to control
activity on a fund basis.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
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Florida Department of Financial Services
The philosophy behind this subsystem dictates that property
can be affected by two functions: the accounting function and
the custodial function. These two functions may be tied together
or made independent of one another through security. If the two
require independence, the accounting and custodial duties can be
separated by Access Control sign-on. (Access control is the
“security” file within FLAIR. Complete details regarding the
FLAIR Access Control file may be found in Chapter 3 of the FLAIR
Procedures Manual.) If both of these functions are to be
performed by the same person, they can be combined on that
person’s Access Control sign-on. The function for the custodial
duties involving property is the Fixed Asset - Custodial Function
(FC). The accounting functions used for transactions that
involve property are Disbursements (DB), Disbursement Corrections
(DC), Cash Receipts (CR), General Accounting (GA), and Fixed
Asset - Accounting Function (FA).
The capabilities within the Fixed Asset Custodial Function
(FC) are:
CI
CT
DE
DA
NA
PM
PP
PH
PI
-
Chained Item Inquiry
Custodian Title Information
Simulated Depreciation Request
Property Depreciation Adjustments
Property Non-Accounting Data Entry
Property Master File Inquiry/Update
Property Pending File
Property History Inquiry
Property Inventory
The capabilities within the Fixed Asset Accounting Function
(FA) are:
16
DA
MT
DR
PM
–
–
–
-
Property General Accounting
Single Item Depreciation
Mass Transfer Request
Depreciation Request
Property Disposition/Restoration or Single Item
Transfer
In either case, accounting or custodial, depending on the
function and/or transaction type, the activity initiated will
affect the General Ledger or the Property Master File, or both.
Either function can add property items to the Property Master
File; accounting by entering an expenditure transaction that
includes an item number, and the custodian by entering nonaccounting transactions through the “FC” function.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
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Florida Department of Financial Services
Note: Entering the non-accounting data will not update the
General Ledger, but will create a Property Master record.
Conversely, if “correct” accounting data is entered first and a
property number is assigned with the transaction, balanced
accounting entries will be generated for the General Ledger as
well as creating a record on the Property Master File.
To have a complete property record both the accounting and
non-accounting data must be included on the Property Master file
record. The custodian is responsible for ensuring that the
agency’s property records are complete. A report may be
requested which lists incomplete property records. See chapter 7
for more information about this and other Property Subsystem
reports.
As previously stated, property accounting and property
custodial transactions initiate activity affecting both the
General Ledger and Property Master files. The amount of data
recorded in the two will vary. Balance between the accounting
General Ledger and the Property Master will be maintained.
Therefore, any accounting activity in the Property Subsystem,
such as recording lost property, will generate a transaction
affecting the fixed asset balances on the accounting General
Ledger.
The FLAIR Property Subsystem has dual purposes. The
property custodian maintains the agency’s inventory of tangible,
personal property through this subsystem, and agency managers use
the subsystem for financial reporting of the State’s equity
(assets less liabilities).
It is important to keep in mind that for those agencies who
choose to record property items with values under $1000
(attractive items); these items should be depreciated. When
depreciating “attractive” property items, it is usually advisable
to use the shortest viable depreciation term permitted within the
Class Code structure, so as to prevent large losses from being
recorded in the future.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
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Florida Department of Financial Services
Flow of Data
This flow chart demonstrates how and when the Property
Master and General Ledger are updated.
Property Subsystem Flow Chart
ACCOUNT
DETAIL
FILE
(PURCH.
FUND)
DAILY
INPUT
FILE
1.OBJ
2.BPIN
3.TR16
ACCOUNT
MASTER
FILE
(PURCH.
FUND)
NO
PROPERTY
ITEM?
STOP
PROCESSING
YES
1.DUPLICATE
ITEM NUMBER
2.CASH RECPT.
3.ETC.
4.GL
PASS
ADDITIONAL
EDITS?
NO
PROPERTY
PENDING
FILE
YES
CONTINUE
PROCESSING
GOVERNMENTAL
GAAFR
CLASS
PROPRIETARY
CASH RECEIPTS
CASH REC.
OR DISB.
ACCOUNT
HISTORY
FILE
PROPERTY
MASTER
FILE
ACCOUNT
DETAIL
FILE
(OWNER.
FUND)
ACCOUNT
MASTER
FILE
(OWNER.
FUND)
ACCOUNT
DETAIL
FILE
(PURCH.
FUND)
ACCOUNT
MASTER
FILE
(OWNER.
FUND)
DISBURSEMENTS
STOP
PROCESSING
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January 7, 2003
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Florida Department of Financial Services
Capitalization
(for financial statement purposes, not inventory)
Beginning with the fiscal year ending June 30, 2002, the
State of Florida is required to implement Statement No. 34 of the
Governmental Accounting Standards Board (GASB), Basic Financial
Statements - and Management’s Discussion and Analysis – for State
and Local Governments. Statement No. 34 (GASB 34) establishes
new financial reporting requirements for state and local
governments throughout the United States. It requires new
information and will restructure much of the information that
governments have presented in their annual reports in the past.
The intent of these new requirements is to make annual reports
more comprehensive and easier to understand and use.
GASB 34 requires the state to prospectively report all
general infrastructure assets acquired after the implementation
date of the statement. In addition, GASB 34 requires the state
to retroactively report all major general infrastructure assets
acquired in fiscal years ending after June 30, 1980. With
respect to depreciation, GASB 34 requires all applicable general
fixed assets to be depreciated over their estimated useful lives.
Also, the state is required to establish a policy for
capitalizing assets and for estimating the useful lives of those
assets.
In response to the requirements established by Statement No.
34, the Department of Financial Services has established this
policy to provide guidance to state agencies on implementing the
new reporting requirements in regards to capital assets for
statewide financial statement purposes only. Established from a
statewide perspective, the purpose of this policy is to achieve
consistency regarding the accounting of state-owned capital
assets and related depreciation for the preparation of the
statewide financial statements as required by GASB 34.
Capital asset reporting thresholds as established in this
policy may be higher than the existing thresholds for property
control due to different objectives. The primary objectives of
financial reporting generally pertain to valuation, allocation,
presentation, and disclosure. Whereas, the primary objectives of
property control generally pertain to efficiency, effectiveness,
and safeguarding of assets. For example, controls designed to
prevent or promptly detect a loss of a small value asset, while
important operationally, are not necessarily relevant for
financial reporting purposes. Because of the objective
differences, this policy should not be used for property control
Effective Date
October 1, 2003
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January 7, 2003
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Florida Department of Financial Services
purposes. State agencies are encouraged to refer to Chapter
10.300, State-Owned Tangible Personal Property, Rules of the
Auditor General, and appropriate sections of Chapter 273, Florida
Statutes, for guidance on property control.
For purposes other than financial reporting, such as
insurance and control, an agency may wish to input tangible
personal property items on the Property Subsystem.
Capitalization Threshold
For statewide financial statement purposes only, a
capitalization threshold is established for each capital asset
category as follows:
Capital Asset Category
Financial Statement Capitalization
Threshold
Land and Land Improvements
Capitalize All
Buildings and Building Improvements
$100,000
Infrastructure and Infrastructure
Improvements
$100,000
Leasehold Improvements
$100,000
Property Under Capital Lease
Depending on the asset, use the
threshold for the appropriate
category
Construction Work In Progress
Accumulate all costs and capitalize
if over 100,000 when completed
Furniture and Equipment
equipment;
$1,000 for all furniture and
$250 for books and other reference
materials not circulated to students
or the general public
Works of Art and Historical Treasures
Capitalize all unless they meet the
definition of a collection or if
they have already been capitalized
as of June 30, 1999.
Library Resources
$25
Other Fixed Assets
$1,000
Note: Effective July 1, 2001, all infrastructure assets acquired
(purchased, constructed, or donated) after this date and which
meet the threshold for capitalization, must be recorded in FLAIR.
In addition, all major general infrastructure assets acquired or
Effective Date
October 1, 2003
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January 7, 2003
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FLAIR Property Manual
Florida Department of Financial Services
that received major renovations, restorations, or improvements
after June 30, 1980, must be recorded in FLAIR by June 30, 2006.
Agencies are strongly encouraged to complete this retroactive
implementation by June 30, 2003.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 1
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Florida Department of Financial Services
CHAPTER 2
ACCOUNTING TRANSACTIONS
Introduction
It is necessary to maintain adequate and accurate accounting
records for general fixed assets for a number of reasons. Good
accounting records define custodial responsibility for particular
assets and aid in assuring that government property, plant, and
equipment are not stolen, misused, or abused. Proper records
also are necessary in building a sound repair and preventative
maintenance program. These records are also instrumental in
forming a capital improvement program and in providing a basis
for capital budget activities. And lastly, adequate fixed asset
records are mandatory if financial reporting is to be in
conformity with Generally Accepted Accounting Principles (GAAP).
Depreciation
Fixed Assets include infrastructure, equipment, machinery,
buildings, and land. With exception of land, most of these
assets depreciate, that is, gradually wear out or otherwise lose
their usefulness with the passage of time. Other exceptions to
depreciation are Non-Depreciable Infrastructure items and NonDepreciable Art and Historical Treasures.
The adjusting entry to record depreciation is such that an
amount is transferred from an asset account to an expense
account. However, it is not practical to reduce fixed asset
accounts by the amount estimated as depreciation. In addition,
it is common practice to show on the balance sheet both the
original cost of fixed assets and the amount of depreciation
accumulated since their acquisition. Accordingly, the costs of
fixed assets are recorded as debits to the appropriate asset
accounts and the decreases in usefulness are recorded as credits
to the related accumulated depreciation accounts. These credits
are contra asset accounts because they “offset against” the fixed
asset accounts.
The un-expired or remaining cost of fixed assets is
determined by subtracting the credit balance in the accumulated
depreciation account from the debit balance in the related fixed
asset account. An example of this is asset general ledger code
27200 (Buildings and Building Improvements) and contra asset
general ledger code 27300 (Accumulated Depreciation – Buildings).
The expired cost of a fixed asset is debited to a depreciation
Effective Date
October 1, 2003
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January 7, 2003
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Florida Department of Financial Services
expense account and credited to an accumulated depreciation
account. Each fixed asset maintains two separate expense
accounts. One is for the current period’s expense (Depreciation
Expense). The other is for the accumulation of prior periods’
expense (Accumulated Depreciation). Thus, an adjustment for
depreciation of a building is recorded by a debit to Depreciation
Expense and a credit to Accumulated Depreciation – Building.
FLAIR automatically records many of these entries based on the
data entered in the Property Master file for individual items.
The FLAIR Property Subsystem is in compliance with the
Governmental Accounting Standards Board (GASB) Statement No. 34
as well as other GASB statements which affect fixed assets
accounting.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 2
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Florida Department of Financial Services
GASB 34 Funds Definitions
Governmental
GF=10
General Fund - to account for all financial resources
except those to be accounted for in another fund.
GF=20
Special Revenue Fund - to account for the proceeds of
specific revenue sources that are legally restricted to
expenditure for specified purposes (other than
expendable trust or for major capital projects).
GF=30
Capital Projects Fund - to account for financial
resources to be used for the acquisition or
construction of major capital facilities (other than
those financed by Enterprise Funds, Internal Service
Funds, or Trust Funds).
GF=40
Debt Service Fund - to account for the accumulation of
resources for, and the payment of current year portion
of general long-term debt principal and interest.
GF=72
Permanent Fund – used to report resources legally
restricted to the extent that only earnings and not
principal may be used for purposes that support
reporting government programs.
Proprietary
GF=50
Enterprise Fund - to account for operations (a) that
are financed and operated in a manner similar to
private business enterprises - where the intent of the
governing body is that the costs (expenses, including
depreciation) of providing goods or services to the
general public on a continuing basis be financed or
recovered primarily through user charges; or (b) where
the governing body has decided that periodic
determination of revenues earned, expenses incurred,
and/or net income is appropriate for capital
maintenance, public policy, management control,
accountability, or other purposes.
GF=60
Internal Service Fund - to account for the financing of
goods or services provided by one department or agency
to other departments or agencies of the governmental
unit, or to other governmental units, on a costreimbursement basis.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
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Florida Department of Financial Services
Fiduciary (acting as Proprietary)
GF=71
Private-Purpose Trust Fund – used to report escheat
property, and should be used to report all other trust
arrangements under which principal and income benefit
individuals, private organizations or other
governments.
GF=73
Pension and Employee Benefit Trust Fund – used to
report resources that are required to be held in trust
for members and beneficiaries of defined benefit
pension plans, or defined contribution plans, or other
post-employment benefit plans, or other employee
benefits.
GF=74
Agency Fund – used to report resources held by the
reporting government in a purely custodial capacity,
for individuals, private organizations or other
governments.
GF=76
Investment Trust Fund – used to report the external
portion of investment pools reported by the sponsoring
government.
Long-term Accounts
GF=80
General Fixed Assets – An Ownership Fund used to
account for all fixed assets of a governmental unit
except those fixed assets related to specific
Enterprise Funds, Internal Service Funds, Permanent
Funds, and Fiduciary Funds.
GF=90
General Long-term Debt – An Ownership Fund used to
account for all un-matured general long-term
liabilities of the governmental unit except the longterm liabilities of Enterprise Funds, Internal Service
Funds, and Fiduciary Funds.
Governmental vs. Proprietary Fund Accounting
Because Proprietary Fund accounting parallels commercial
enterprise accounting, any fixed assets acquired under a
Proprietary Fund will be accounted for within that specific
Proprietary Fund.
The measurement focus of Proprietary Fund accounting is
capital maintenance and the emphasis is on total assets and total
liabilities. With Governmental Fund accounting, the measurement
Effective Date
October 1, 2003
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January 7, 2003
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FLAIR Property Manual
Florida Department of Financial Services
focus is “spending”, and emphasis is placed on current assets and
current liabilities.
Therefore, fixed assets that are not used in Proprietary
Fund operations or accounted for in Permanent Funds are “General
Fixed Assets”. As such, these will then be accounted for in the
General Fixed Asset account. The General Fixed Asset account is
not a fund since it does not measure results of operations, but
is a self-balancing accounting entity. In FLAIR the General
Fixed Asset account has been assigned a GAAFR Fund Type of “80”
and a State Fund Type of “9”.
The general ledger accounts used to record property in
proprietary funds or general fixed asset accounts will be one of
the following (Property, Plant and Equipment):
26300 – Infrastructure, Non-depreciable
26400 – Works of Art & Historical Treasures, Depreciable
26600 – Works of Art & Historical Treasures,
Non-depreciable
26700 – Leasehold Improvements
27100 – Land and Land Improvements
27200 – Buildings and Building Improvements
27400 – Infrastructure and Other Improvements
27600 – Furniture and Equipment
27800 – Construction Work in Progress
28200 – Library Resources
28400 – Property Under Capital Lease
28800 – Other Fixed Assets
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 2
Page 5
FLAIR Property Manual
Florida Department of Financial Services
Depreciation Expense and Accumulated Depreciation are
required to be recorded for depreciable fixed assets used in both
Proprietary Fund and Governmental Fund operations.
Ownership Fund
All Operating Funds that purchase fixed assets must be
correlated to an “Ownership Fund”. For Proprietary Funds the
Ownership Fund will be the fund that actually purchased the
asset. For Governmental Funds, the Ownership Fund is a subclassification of the General Fixed Asset account. This
Ownership Fund can be based on whatever divisions or
classifications an agency might require when producing financial
statements. (Exception: GAAFR Fund “72” is a governmental fund,
but does not have to be correlated to a General Fixed Asset
account as the owner of its property, it may “own” its own
property like proprietary funds.)
The remainder of this section will deal solely with the
procedures involved in correlating a Governmental Purchasing Fund
to an Ownership Fund.
All Governmental Ownership Funds will carry a GAAFR Fund
Type of “80” (General Fixed Assets) and a State Fund Type of “9”
(Long-Term accounts). The difference will be the Fund
Identifier, which will identify a specific fund.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
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Florida Department of Financial Services
Titling the Ownership Fund
An Ownership Fund must first be titled on the Title File
before it can be correlated to purchasing funds.
To add Fund Identifiers for Ownership Funds, an operator
must access the Title File Mini Menu screen shown on the top of
the next page. To access the Title File Mini Menu, type “TI” in
the TYPE field of any FLAIR screen and depress the ENTER key.
Procedures for the use of the Title File screens when adding a
Fund Identifier are described below.
1.
On line 22, the NEXT line, enter the following codes:
Enter “CC” in TYPE field
Enter “A” in SEL field
Leave blank both DATA CODE and ST STD
2.
Depress the ENTER key and the Fund Identifier Add
screen shown on the bottom of the next page will
display.
3.
Up to twelve Fund Identifier titles may be entered on
this screen. A “9” must be entered in the State Fund
(SF) field which precedes the Fund Identifier Code.
The SHORT TITLE (which is required input) may be up to
10 alphanumeric characters, and the LONG TITLE (also
required input) may be up to 48 alphanumeric
characters.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
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FLAIR Property Manual
Florida Department of Financial Services
Title File Mini Menu screen
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
TIMU
10/01/2003
13:22:35
TITLE FILE MINI MENU
REC TYPE
REC TYPE
REC TYPE
AA OLO
CF OBJECT CODE
EG COMPLIANT AUDIT CODE
AB BUDGET ENTITY/IBI
CG GENERAL LEDGER
EH CONTRACT EVALUATION
AC GAAFR FUND TYPE
CH EXT GENERAL LEDGER
EI CONTRACT FUNDING TYPE
AD STATE FUND TYPE
CI EXT OBJECT CODE
EJ MONITORING EXCL CODE
AE CATEGORY
CJ PRODUCT ID
EK CONTRACT SERVICE AREA
AF STATE ABBREVIATIONS
CK EXTERNAL PROGRAM
GA GRANT
AG COUNTY CODES
CL AGENCY UNIQUE
IA LOCATION CODE
AH SERVICE TYPE
CM EXT CATEGORY
IC INSURANCE CODE
AI SITE
CN ORIGINAL FUND SOURCE ID DISPOSITION AUTHORITY
AJ RECIPIENT TYPE
EA CONTRACT
IE CLASS CODE
CA ORGANIZATION
EB CONTRACT STATUS
KA PROJECT ID
CB EXT FUND TYPE
EC METHOD OF PAYMENT
KB PROJECT TYPE
CC FUND IDENTIFIER
ED CONTRACT TYPE
KC PROJECT STATUS
CD STATE PROGRAM
EE METHOD OF PROC
CE OTHER COST ACCUM
EF BILLING CODE
SELECT CODES:
A - ADD
M - INQUIRY
X - UPDATE
REC TYPE
SEL
DATA CODE
ST STD
TYPE
SEL
Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--CONT
MAIN RFRSH
TIMU
09/07/2007 13:22:35
Fund Identifier Add screen
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
TA02
10/1/2003
13:24:32
FUND IDENTIFIER - ADD
OPERATING LEVEL ORGANIZATION 85 00 00
SF
FID
REC TYPE
SHORT TITLE
SEL
LONG TITLE
DATA CODE
ST STD
TYPE
SEL
Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--CONT
MINI MAIN RFRSH
CAN
TA02
09/07/2007 13:24:32
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 2
Page 8
FLAIR Property Manual
Florida Department of Financial Services
Correlating Governmental Purchasing Funds
The assignment of Governmental Funds to Ownership Funds is
done through use of the Ownership Fund Correlation screen
accessed through the Expansion Files function.
To access the Ownership Fund Correlation screens type “EX”
in the TYPE field on any FLAIR screen, and depress the ENTER key.
The Expansion File Mini Menu screen will display. Procedures for
the use of this screen are described below.
Expansion File Mini Menu screen
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1.
EXMU
EXPANSION FILE MINI-MENU
SEL
10/01/2003
L1 L2 L3 L4 L5
OPTION
SET INDICATOR
OBJECT
15:01:35
VERSION
OPTION - ADD INQUIRY UPDATE
SEL
SET - ADD INQUIRY UPDATE
SEL
L1 L2 L3 L4 L5
OPTION
VERSION
OBJECT
SET - INQUIRY BY OPTION
SEL
OWNERSHIP FUND CORRELATION
(ADD, INQUIRY, UPDATE)
SEL
GF SF FID
80 9
(OWNERSHIP FUND)
GF SF FID
BE
IBI
(PURCHASING FUND)
BUDGET ENTITY
BE / SP - INQUIRY
SELECT CODES
A = ADD
M = MULTIPLE INQUIRY
U = SINGLE UPDATE
I = SINGLE INQUIRY
X = MULTIPLE UPDATE
TYPE
SEL
Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--CONT
MAIN RFRSH
On line 14, in the SEL field, enter the desired selection
option code.
The SEL options available are:
A - add screen (multiple)
M - multiple inquiry screen
X - multiple update screen (delete capability only)
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 2
Page 9
FLAIR Property Manual
Florida Department of Financial Services
Note: The GF and SF fields already display the required
“80” and “9” codes, respectively, for the ownership fund.
In the FID field, enter the appropriate 6 numeric Fund
Identifier code. This is required input when accessing the
add screen, and optional when accessing the inquiry/update
screen. This code must first be titled on the Title File
before it can be used.
Inquiries may also be made using a Purchasing Fund. In that
case, enter the appropriate GF, SF, FID, BE, and IBI that
identify the desired Purchasing Fund.
2.
On line 22, you may use the TYPE and SEL fields to transfer
to another screen.
3.
Lines 23 and 24 indicate the following available Program
Functions:
PF4 - returns main accounting menu.
PF5 - refreshes screen and displays screen as it appeared
before any input was made.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 2
Page 10
FLAIR Property Manual
Florida Department of Financial Services
Ownership Fund Correlation Assignment - Add
If a SEL of “A” and an Ownership Fund were entered on the
Expansion File Mini Menu screen, the screen shown below will
display. The procedures for the use of this screen follow.
Ownership Fund Correlation Assignment Add screen
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
XFA1
10/01/2003
15 38 45
OWNERSHIP FUND CORRELATION ASSIGNMENT-ADD
OWNERSHIP FUND
CORRELATING OPERATING FUND(S)
GF SF FID
GF SF FID
BE
IBI
80
9
000001
NEXT: SEL
OWNERSHIP FUND - GF 80 SF 9 FID
TYPE
SEL
Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11—PF12-CONT
MINI MAIN RFRSH
CAN
1.
On line 7, the Ownership Fund (GF, SF, FID) entered on the
Mini Menu screen is displayed and is protected.
2.
On lines 7 - 21 the Governmental (Operating) Purchasing
Funds that are to be correlated to the Ownership Fund must
be entered with the following data fields.
GF
- GAAFR Fund Type; required.
SF
- State Fund Type; required.
FID
- Fund Identifier; required.
BE
- Budget Entity; required.
IBI
- Internal Budget Indicator; required.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 2
Page 11
FLAIR Property Manual
Florida Department of Financial Services
The above data codes will be validated against the Account
Description File.
3.
On line 22, the NEXT line, the input operator may enter the
next Ownership Fund Identifier and the appropriate SEL code
depending on whether he or she wishes to add, inquire,
and/or update other Ownership Funds or Purchasing Funds.
Also on line 22 the input operator may use the TYPE and SEL
fields to transfer to a different screen.
4.
Lines 23 and 24 indicate the following available Program
Functions:
PF3 - processes current screen and returns mini menu.
PF4 - processes current screen and returns main accounting
menu.
PF5 - refreshes screen and displays screen as it appeared
before any input was made.
PF12- escapes and does not process current screen.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 2
Page 12
FLAIR Property Manual
Florida Department of Financial Services
Ownership Fund Correlation Assignment - Inquiry/Update
This is a dual-purpose screen used to make inquiries into
the correlation of purchasing funds to a particular ownership
fund, and is used to delete a purchasing fund(s) that was
previously correlated to an ownership fund.
Inquiry
If a SEL code of “M” and an Ownership Fund Identifier (FID)
were entered on the Expansion File Mini Menu screen, the screen
shown below will display. The procedures for the use of this
screen are described beginning below.
Ownership Fund Correlation Assignment Inquiry/Update screen
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
XFIU
15 40 00
10/01/03
OWNERSHIP FUND CORRELATION ASSIGNMENT - INQUIRY/UPDATE
OWNERSHIP FUND
CORRELATING OPERATING FUND(S) DELETE
GF SF FID
GF SF FID
BE
IBI
80 9 000001
10 2 020001 85010000 00
10 1 000001 85100000 00
20 2 010112 85100000 00
NEXT: SEL
OWNERSHIP FUND - GF 80 SF 9 FID
TYPE
SEL
ENTER-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12CONT
MINI MAIN RFRSH TOP
FWD
CAN
1.
Line 6 is displays the Ownership Fund that was entered on
the Mini Menu screen.
2.
Lines 6 - 20 show a listing of the Purchasing (operating)
Funds that have been correlated to the Ownership Fund.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 2
Page 13
FLAIR Property Manual
Florida Department of Financial Services
3.
On line 22, the NEXT line, the input operator may enter the
next Ownership Fund Identifier (FID) and the appropriate SEL
code depending on whether he or she wishes to add purchasing
funds to a certain Ownership Fund, or whether he or she
wishes to perform an inquiry/update on a certain fund. Also
on line 22 the input operator may use the TYPE and SEL
fields to transfer to a different screen.
4.
The Program Functions (PF) available are given on lines 23
and 24.
Update
If a SEL code of “X” and an Ownership Fund Identifier (FID)
were entered on the Expansion File Mini Menu screen, the screen
shown on the previous page will display. The procedures for the
use of this screen for update purposes are described below.
1.
On line 6 is displayed the Ownership Fund that was entered
on the Mini Menu screen.
2.
On lines 6 - 20 are the purchasing funds that have been
correlated to the Ownership Fund.
The cursor will be positioned on line 6 in the DELETE field.
If the user wishes to change an incorrect purchasing
(operating) fund, the fund must first be deleted and then
re-entered. To delete, the operator will type a ‘D’ in the
DELETE field next to the fund in question and depress ENTER.
This will delete the fund from its correlation to the
Ownership Fund. If the deleted fund is to be correlated to
a different Ownership Fund or if the correct operating fund
needs to be correlated to the Ownership fund shown, the item
must be re-entered through the Add screen.
3.
On line 22, the NEXT line, the input operator may enter the
next Ownership Fund Identifier (FID) and the appropriate SEL
code depending on whether he/she wants to add purchasing
funds to a certain Ownership Fund, or if he/she wants to
perform an inquiry/update on a certain fund. Also on line
22 the input operator may use the TYPE and SEL fields to
transfer to a different screen.
4.
The Program Function (PF) keys available are given on lines
23 and 24.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 2
Page 14
FLAIR Property Manual
Florida Department of Financial Services
Purchasing Fund Correlation Assignment - Inquiry
If a SEL code of “M” and a Purchasing Fund (GF, SF, FID, BE,
and IBI) are entered on the Expansion File Mini Menu screen, the
screen below will display. The procedures for the use of this
screen are as follows:
1.
On line 8, the Purchasing Fund that was entered on the Mini
Menu screen is displayed along with the Ownership Fund to
which it is correlated.
2.
On line 21, the NEXT line, the input operator may enter a
SEL code of “M” and the next Purchasing Fund for which he
wishes to make an inquiry.
3.
On line 22, the input operator may use the TYPE and SEL
fields to transfer to a different screen.
4.
The Program Function (PF) keys available are given on lines
23 and 24.
Purchasing Fund Correlation Assignment Inquiry screen
01
02
03
04
05
06
07
08
09
10
11
12
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20
21
22
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24
XPIU
15 40 00
10/01/03
PURCHASING FUND CORRELATION ASSIGNMENT - INQUIRY
PURCHASING FUND
GF SF FID
BE
IBI
10 1 000001 85100000 00
NEXT: SEL
CORRELATING OWNERSHIP FUND
GF SF FID
80 9 000001
PURCHASING FUND - GF
IBI
TYPE
SEL
ENTER-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12CONT
MINI MAIN RFRSH TOP
FWD
Effective Date
October 1, 2003
SF
FID
Supersedes:
January 7, 2003
BE
Chapter 2
Page 15
FLAIR Property Manual
Florida Department of Financial Services
Acquisition of Fixed Assets
Purchase of Fixed Assets (Property)
The initial cost of a fixed asset includes all expenditures
necessary to get it in place and ready for use. Taxes or
surcharges, transportation fees, insurance on the asset while in
transit, special foundations, and installment costs should be
added to the purchase price of the related fixed asset.
Similarly, when a secondhand asset is purchased, the initial
costs of getting it ready for use, such as expenditures for new
parts, repairs, and painting are debited to the asset account.
On the other hand, costs associated with the acquisition of a
fixed asset should be excluded from the asset account if the
costs are not necessary in getting the asset ready for use, and
therefore do not increase the asset’s usefulness. Expenditures
resulting from carelessness or errors in installing the asset,
from vandalism, or from other unusual occurrences do not increase
the usefulness of the asset and should not be added to the
purchase price of the fixed asset.
The cost of constructing a building includes the fees paid
to architects and engineers for plans and supervision, insurance
incurred during construction, and all other needed expenditures
related to the project. For proprietary funds only, generally,
interest incurred during the construction period on money
borrowed to finance construction should also be treated as part
of the cost of the building.
The cost of land includes not only the negotiated price but
also broker’s commissions, title fees, surveying fees, and other
expenditures connected with securing title. Buildings, if not
wanted, and located on land acquired for an agency site, the cost
of their razing or removal, less any salvage recovered, is
properly chargeable to the land account. The cost of leveling or
otherwise permanently changing the landscape contour is also an
additional cost of the land.
Other expenditures related to the land may be charged to
Land, or to Infrastructure Improvements, depending upon the
circumstances. If the agency bears the initial cost of paving
the public street bordering the land, the paving may be
considered as permanent as the land. Expenditures for
improvements that are neither as permanent as the land nor
directly associated with the building, may be set apart in the
Infrastructure Improvements account and depreciated according to
their different life spans.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 2
Page 16
FLAIR Property Manual
Florida Department of Financial Services
When a fixed asset is purchased, regular Disbursement
Transaction Types are used to record this acquisition. These
are:
TR51 - Unencumbered Disbursements
TR52 - Revolving Fund Unencumbered Disbursements
TR53 - Payable Disbursements
TR54 - Revolving Fund Payable Disbursements
TR70 - Encumbered Disbursements
TR71 - Revolving Fund Encumbered Disbursements
If an Encumbrance (TR60) or a Payable (TR80, 81) is recorded
for a fixed asset, there will be no property-related entries
generated to either the General Ledger or the Property Master
until the actual disbursement is made. The Property Item Number,
if input, will serve as a reference number only. The Purchasing
Card Approval/Distribution screens also allow for the input of a
BPIN (Beginning Property Item Number). See Chapter 9 for more
details about the Purchasing Card and the Property Subsystem.
There are two Transaction Types that are used to correct
disbursements made for the purchase of a Fixed Assets. These
are:
TR58 - Disbursement Corrections (used to correct TR51,
53, 70), and
TR59 - Revolving Fund Disbursement Corrections (used to
correct TR52, 54, 71).
The most commonly used Object Codes related to property
disbursement transactions are:
51**** - Operating Capital Outlay
56**** - Fixed Capital Outlay
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 2
Page 17
FLAIR Property Manual
Florida Department of Financial Services
Some commonly used, expenditure General Ledger Codes used in
property related disbursement transactions are:
71100 – Expenditures, Current
72100 – Expenditures, Operating Capital Outlay
72200 – Expenditures, Fixed Capital Outlay
The Fixed Assets General Ledger Codes used are:
26*** - Property, Plant, and Equipment
27*** - Property, Plant, and Equipment
28*** - Property, Plant, and Equipment
The following general information concerning property
disbursement transactions relates to both Governmental Fund and
Proprietary Fund accounting.
If a property record is to be created/updated on the
Property Master File by a disbursement transaction certain input
requirements must be met. These are:
1.
OBJECT (Object Code) - normally will be a 51****, Operating
Capital Outlay; or a 56****, Fixed Capital Outlay. Using a
property Object Code is one way the system identifies that
an accounting entry occurred with the potential to update
the Property Master File.
2.
BPIN (Beginning Property Item Number) – the number assigned
to a particular piece of property within an agency’s
inventory; “tag number.” When assigning BPIN, the number
assigned must be unique within the agency’s operating level;
therefore, if an agency is operating at Level 1, all item
numbers must be unique within the entire department; if an
expenditure Object Code other than 5***** is entered (e.g.,
when expenditures/expenses are being accumulated under a
construction situation or if a lump sum purchase is being
recorded, or when attractive items are purchased), the BPIN
may contain all Zs in order for the system to know that this
disbursement transaction relates to property; the first two
characters are alphanumeric (if entered), and the last six
characters must be numeric or “ZZZZZZ”. When inputting a
disbursement transaction for library books, the operator may
bypass the Property Pending File by putting zeros in BPIN.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 2
Page 18
FLAIR Property Manual
Florida Department of Financial Services
3.
GL (General Ledger Code) - In order to update the Property
Master File the General Ledger Code must equal 26***, 27***,
or 28*** (Property, Plant and Equipment). Determining the
property type, that is, inputting the appropriate 26***,
27***, or 28*** General Ledger Code, and the timing of this
determination will be up to the agency’s management.
Management may decide not to input the Fixed Asset General
Ledger Codes and continue to input the Expenditure Codes
(7****), at the time of disbursement. If this is the case,
then additional set records for fixed assets would not be
needed. The transaction in all likelihood would create a
Property Pending record. Once in Property Pending, it would
be the custodian’s responsibility to input the correct Fixed
Asset General Ledger Code: 26***, 27***, or 28***.
If an agency manager decides to input the Fixed Asset
General Ledger Code when entering a disbursement, it
can be done in two ways:
1.
Use the single input screen with the same
Expansion Option/Set records currently in use for
non-property disbursement transactions, and
override the 7**** General Ledger Code, or
2.
Create new Expansion Option/Set records to be
used when entering a disbursement that contain the
Fixed Asset General Ledger Codes (in which case
the transaction, having passed all the necessary
edits would create a Property Master record).
4.
There is an additional data field that is available for use
when recording property disbursement transactions. This
field is called COUNT. It is an optional field that is used
in conjunction with BPIN when making lump sum purchases for
several items of the same property type and cost. The
accounting data entered must be the same for all items.
To use COUNT, the beginning property item number must be
entered in BPIN, the number of items purchased must be
entered in COUNT, and the full amount of the lump sum
purchase entered in AMOUNT. The system will sequentially
assign property item numbers to each item beginning with the
number input in BPIN. The amount will be divided equally
among the number of items purchased. Finally, the system
will generate a unique property record for each item.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 2
Page 19
FLAIR Property Manual
Florida Department of Financial Services
If the data fields described on the previous pages are not
entered “correctly,” or left off of the accounting entry all
together, the item may be recorded on the Property Pending File
where it will be the responsibility of the Property Custodian to
correct or complete the entry.
Accounting Entry Examples: Purchase of Fixed Assets
Governmental Funds
(GF = 10,20,30,40)
There are two entries involved in the purchase of fixed
assets in a governmental fund. One is the Disbursement entry and
the other is the Fixed Asset entry. Both of the entries update
the General Ledger, but only the Fixed Asset entry can update the
Property Master File.
1.
The Disbursement entry is shown below. This systemgenerated entry will update the General Ledger (Purchasing
Fund) during nightly processing regardless of whether the
Fixed Asset entry is generated.
SF
GL
71100
72100
72200
1 13100
2,3 12200
8 11200
Description
DR
Expenditures, Current
(OBJ other than 51**** or 56****) or
X
Expenditures, Operating Capital Outlay
(OBJ= 51****) or
X
Expenditures, Fixed Capital Outlay
(OBJ = 56****)
X
Unexpended General Revenue Released or
Released Cash in State Treasury or
Cash in Bank
CR I/A
A
A
X
X
X
A
A
A
A
If a General Ledger Code of 26***/27***/28*** or Object Code
of 51****/56**** has not been entered on the disbursement
transaction screen, the system will not generate a debit to
71100/72100/72200 but instead will copy the General Ledger
Code that was input.
2.
The Fixed Asset entry initiates the update of the General
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 2
Page 20
FLAIR Property Manual
Florida Department of Financial Services
Fixed Asset Account and the Property Master, but will not
post to the General Ledger until that particular entry has
updated the Property Master File. Therefore, if a record is
on the Property Pending File due to incomplete or incorrect
information, neither the Property Master nor the General
Fixed Asset account will be updated until it is corrected or
completed by the Property Custodian. The Fixed Asset entry
that updates the General Ledger will be carried at the
Operating Level with the following information:
1. Ownership Fund
2. General Ledger Code
3. Amount
The debit to the 26***, 27***, or 28*** account must be
entered by the operator at the time of disbursement for the
Property Master File to be updated.
Any “property” entry
without the 26***, 27***, or 28*** General Ledger Code will
be posted to the Property Pending File and there, based on
Property type (land, buildings, etc.) the custodian must
enter the appropriate 26***, 27***, or 28*** General Ledger
Code in order for the asset to be posted to the Property
Master File. The credit to the offsetting General Ledger
code is system generated.
The accounting entries for the acquisition of property in
General Fixed Assets are shown below (the Purchasing Fund entries
are the same as shown on the previous page). These examples
assume that all edits occurring during the entry of the
transaction have been cleared and the item has been recorded on
the Property Master File.
Purchasing Fund Entry (GF = 10, 20, 30, 40)
SF
GL
71100
72100
72200
1 13100
2,3 12200
8 11200
Description
DR
Expenditures, Current
(OBJ other than 51**** or 56****) or
X
Expenditures, Operating Capital Outlay
(OBJ= 51****) or
X
Expenditures, Fixed Capital Outlay
(OBJ = 56****)
X
Unexpended General Revenue Released or
Released Cash in State Treasury or
Cash in Bank
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
CR I/A
A
A
X
X
X
A
A
A
A
Chapter 2
Page 21
FLAIR Property Manual
Florida Department of Financial Services
General Fixed Asset Entry (GF = 80)
GL
Description
DR
26***
Property, Plant and Equipment
or
X
27***
Property, Plant and Equipment
or
X
28***
Property, Plant and Equipment
X
71100 Expenditures, Current
(OBJ other than 51**** or 56****) or
72100 Expenditures, Operating Capital Outlay
(OBJ= 51****) or
72200 Expenditures, Fixed Capital Outlay
(OBJ = 56****)
CR
I/A
I
I
I
X
A
X
A
X
A
Proprietary/Fiduciary Funds
(GF = 50,60,71,73,74,76)
Fixed Assets acquired by a Proprietary Fund will be
accounted for in that particular fund. Therefore when a
disbursement transaction type is used to record the purchase of a
fixed asset within a Proprietary Fund, there will be only one
entry generated. This is the Fixed Asset entry and it will
update both the Property Master and the General Ledger
(Proprietary Fund) if all information is entered correctly. This
entry is shown below:
SF
1
or 2,3
GL
Description
DR
2****
13100
12200
Property, Plant, and Equipment
Unexpended General Revenue Release
Released Cash in State Treasury
CR
I/A
X
X
I
A
A
X
The debit to the 26***, 27***, or 28*** account must be
entered by the operator or retrieved from an expansion set record
at the time of entry for the item to be recorded on the Property
Master File.
In addition to the Fixed Asset entry, if a 26***, 27***, or
28*** account is entered on the disbursement transaction type a
system-generated disbursement entry will be created. That entry
is as follows:
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 2
Page 22
FLAIR Property Manual
Florida Department of Financial Services
GL
Description
DR
79400
59400
Capitalized Disbursements
Capitalized Disbursements – Offset
CR
I/A
X
A
A
X
If the BPIN was entered and/or a 5***** Object Code, but the
General Ledger Code was not the 26***, 27***, or 28*** account,
the General Ledger will be updated, but the record will be
recorded on the Property Pending File for the custodian to
correct. The Property Custodian will then change the General
Ledger originally input to the appropriate 26***, 27***, or 28***
code.
NOTE: If the Custodian deletes an entry for a Proprietary
Fund from the Property Pending File that was originally entered
with a 26***, 27***, or 28*** general ledger code, an appropriate
adjusting accounting entry must be made. (See Chapter 4 for
information regarding entering beginning balances with a TR16.)
Otherwise, the Property Subsystem and the General Ledger will
disagree in their fixed asset balances.
Permanent Fund
(GF = 72)
A GAAFR Fund Type of 72 is defined as a Permanent Fund
within the broad category of Governmental Funds. However, a
permanent fund is not required to have a General Fixed Asset
account as the ownership fund for its property. A permanent fund
may “own” its own property.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 2
Page 23
FLAIR Property Manual
Florida Department of Financial Services
Lease/Purchase Agreements
(Governmental and Proprietary Funds)
A lease is a contractual agreement conveying the right to
use an asset for a stated period of time. The two parties
involved in a lease contract are the lessor and the lessee. The
lessor is the party who legally owns the asset and who conveys
the right to use the asset to the lessee.
In agreeing to a lease, the lessee incurs an obligation to
make periodic rent payments for the lease term. In accounting or
lease obligations, the lessee classifies all leases as either
capital leases or operating leases. Capital leases are defined
as leases that include one or more of the following provisions:
a)
the lease transfers ownership of the leased asset
to the lessee at the end of the lease term;
b)
the lease contains an option for a bargain
purchase of the leased asset by the lessee;
c)
the lease term extends over most of the economic
life of the leased asset; or
d)
the lease requires rental payments which
approximate the fair market valve of the leased
asset.
Leases that do not meet the preceding criteria for a capital
lease are classified as operating leases.
A capital lease is accounted for as if the lessee has, in
fact, purchased the asset. Accordingly, when a lease is
executed, the lessee would debit an asset account for the fair
market value of the leased fixed asset and would credit a longterm lease liability account.
When fixed assets are purchased under a Lease/Purchase
agreement the entries that must be made into the agency’s
accounting records are different from those for a regular
purchase. In the context of the Property Subsystem, the term
“lease/purchase” denotes a capital lease (ownership of the asset
is the ultimate purpose & result of the lease agreement).
Because title of the asset is assumed to pass at the end of the
lease term, and because GAAFR requires segregation of leased
assets from other assets for financial statement purposes, FLAIR
provides a specialized asset general ledger code to record these.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 2
Page 24
FLAIR Property Manual
Florida Department of Financial Services
Recording fixed assets acquired through lease/purchase agreements
include these five steps:
1 - Record the leased asset acquisition in the
Ownership Fund
2 - Record the short-term (current year portion) debt
incurred and interest
3 – Record the Capital Outlay expenditure in the
Purchasing Fund
4 - Record the long-term debt incurred
5 - Record the depreciation of this fixed asset.
Therefore, the following entries apply to lease/purchase
agreements only:
Governmental Funds
(GF = 10,20,30,40)
1.
Record the asset acquisition in the Ownership Fund (General
Fixed Assets; GF = 80) at the discounted present value of
the total stipulated payments through TR16. The entry
should be:
GL
Description
DR
28400
72400
Property Under Capital Lease
Capital Lease Acquisitions
CR
I/A
X
I
I
X
2.
Record a payable for the current year debt service
(principal and interest) for the Purchasing Fund through
TR80. The entries should be:
(a)
GL
73100
38700
(b)
Description
Principle Retirement
Capital Lease, Current Portion
GL
73200
31***
DR
Description
I/A
X
I
I
CR
I/A
X
I
I
X
DR
Interest and Fiscal Charges
Accounts Payable
CR
X
NOTE: When subsequent cash disbursements are made through
TR53, if BPIN is entered, the fields updated on the Property
Master record are those related to Lease/Purchase Principal
and Interest balances. The Acquisition Cost for the asset
is not affected. The Object Codes used on these
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 2
Page 25
FLAIR Property Manual
Florida Department of Financial Services
disbursements should be 610000 (Interest) and 620000
(Principal), as appropriate. When posted to the Property
Master these disbursements will update the YTD/LTD Principal
and YTD/LTD Interest amount fields only. Each year a
payable should be established through TR80, for the current
year’s portion of the total liability.
3.
Record the Capital Outlay Expenditure in the Purchasing Fund
for the discounted present value of the total stipulated
payments through TR10. The entry should be:
GL
72400
69400
4.
Description
DR
Capital Lease Acquisitions
Capital Lease Inceptions
CR
I/A
X
I
I
X
Record the long-term debt portion of the liability at the
discounted present value of the stipulated payments in the
General Long-Term Debt Account (GF=90, SF=9) through TR10.
GL
Description
DR
48700
69400
Capital Lease Liability
Capital Lease Inception
CR
I/A
X
I
I
X
NOTE: Each year as the current year’s portion of the
liability is entered in the Purchasing Fund, an entry must
be made in the General Long-Term Debt (GF=90, SF=9) to
remove the current portion of the liability. The entry
through TR10 should be:
5.
GL
Description
DR
48700
69400
Capital Lease Liability
Capital Lease Inception
CR
I/A
X
I
I
X
GASB 34 now requires that all governmental assets be
depreciated over the life of the lease term. Effective July
1, 2001, FLAIR incorporates this mandate. The entry to
record this depreciation should be:
GL
Description
72500
Depreciation Expense in General
Fixed Assets
Accumulated Amortization – Property
Under Capital Lease
28500
Effective Date
October 1, 2003
DR
Supersedes:
January 7, 2003
CR
X
I/A
I
X
I
Chapter 2
Page 26
FLAIR Property Manual
Florida Department of Financial Services
Proprietary, Fiduciary, Permanent Funds
(GF = 50,60,71,72,73,74,76)
1.
2.
3.
4.
Record the asset in the Proprietary Fund at the discounted
present value of the total stipulated payments through TR16
(adds the asset to the Property Master File). The entry
should be:
GL
Description
DR
28400
48700
Property Under Capital Lease
Capital Lease Liability
CR
I/A
X
I
I
X
Each year the current portion of the long-term liability
should be reclassified through TR80 by establishing a new
payable. The entry should be:
GL
Description
DR
48700
38700
Capital Lease Liability
Capital Lease, Current Portion
CR
I/A
X
I
I
X
Record a Long-Term Payable for the discounted present value
of the total stipulated payments through TR80 (adds the
payable to the Accounts Payable Subsidiary). The entry
should be:
GL
Description
DR
48700
49900
Capital Lease Liability
Other Long Term Liabilities
CR
I/A
X
I
I
X
In order to remove the current portion of the long-term
liability that has just been reclassified from the original
payable recorded in step (2), the operator must update the
original payable through 8S Update. The payable should then
be decreased by the amount that was reclassified in step
(3).
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 2
Page 27
FLAIR Property Manual
Florida Department of Financial Services
5.
Each year the liability for the current year interest
charges should be recorded through TR80. The entry should
be:
GL
Description
DR
77600
78300
39900
Operating Expense, Interest
or
Non-Operating Expense, Interest
Other Current Liabilities
CR
I/A
X
I
I
I
X
X
NOTE: When subsequent cash disbursements are made through
TR53, if BPIN is entered, the fields updated on the Property
Master record are those related to Lease/Purchase Principal
and Interest balances. The acquisition cost for the asset
is not affected. The Object Code used on these
disbursements should be 610000 (Interest) and 620000
(Principal), as appropriate.
6.
GAAFR requires that the asset be depreciated over the life
of the lease term. The entry to record this depreciation
should be:
GL
Description
77400
Operating Expense, Amortization and
Write-offs**
Accumulated Amortization – Property
Under Capital Lease
28500
DR
CR
X
I/A
I
X
I
** Note: For items having an ownership fund of GF = 72 (Permanent
Fund), the accounting entry will be GL = 72500 for the debit side
of the depreciation entry. The credit side (28500) will not
change.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 2
Page 28
FLAIR Property Manual
Florida Department of Financial Services
Installment Purchase Contracts
(Governmental and Proprietary Funds)
The accounting treatment afforded fixed assets purchased
under an installment purchase contract is similar to the method
used to record lease/purchase agreements. The differences are
the general ledger accounts to be used with some of the entries.
Since title to the property is assumed to pass at the beginning
of the contract, there is no need to use a specialized fixed
asset account general ledger codes (as with leases) to record the
property. The entries are given below.
Governmental Funds
(GF = 10,20,30,40)
1.
or
or
2.
3.
(a)
Record the asset acquisition in the Ownership Fund (General
Fixed Asset; GF = 80) at the discounted present value of the
total stipulated payments through TR16. The entry should
be:
GL
Description
26***
27***
28***
72300
Property, Plant, and
Property, Plant, and
Property, Plant, and
Installment Purchase
Equipment
Equipment
Equipment
Acquisitions
CR
I/A
X
I
I
I
I
X
X
X
Record the Capital Outlay Expenditure in the Purchasing Fund
for the discounted present value of the total stipulated
payments through TR10. The entry should be:
GL
Description
72300
69300
Installment Purchase Acquisitions
Installment Purchase Inceptions
DR
X
X
CR
I/A
I
I
Record a payable for the current year debt service
(Principal and Interest) for the Purchasing Fund through
TR80. The entries should be:
GL
73100
38500
or
DR
31***
Description
DR
Principle Retirement
Installment Purchase ContractsCurrent Portion
Accounts Payable
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
CR I/A
X
I
X
X
I
I
Chapter 2
Page 29
FLAIR Property Manual
Florida Department of Financial Services
(b)
GL
Description
DR
73200
32900
Interest and Fiscal Charges
Accrued Interest Payable
CR
I/A
X
I
I
X
Note: when subsequent cash disbursements are made through
TR53, if BPIN is entered, the fields updated on the Property
Master record are those related to Lease/Purchase Principal
and Interest balances. The Acquisition Cost for the asset
is not affected. The Object Codes used on these
disbursements should be 610000 (Interest) and 620000
(Principal), as appropriate. When posted to the Property
Master these disbursements will update the YTD/LTD Principal
and YTD/LTD Interest amount fields only. Each year a
payable should be established through TR80, for the current
year’s portion of the total liability.
4.
Record the long-term portion of the liability at the
discounted present value of the stipulated payments in the
General Long-Term Debt Account (GF = 90, SF = 9, FID =
agency assigned and titled) through TR10. The entry should
be:
GL
Description
DR
69300
48500
Installment Purchase Inception
Installment Purchase Contracts
CR
I/A
X
I
I
X
NOTE: Each year as the current year’s portion of the
liability is entered in the Purchasing Fund, an entry must
be made in the General Long-Term Debt Account to remove the
current portion of the liability. The entry through TR10
should be:
GL
Description
48500
69300
Installment Purchase Contracts
Installment Purchase Inception
Effective Date
October 1, 2003
DR
Supersedes:
January 7, 2003
CR
I/A
X
I
I
X
Chapter 2
Page 30
FLAIR Property Manual
Florida Department of Financial Services
5.
Under GASB 34, all governmental assets are depreciated over
the life of the installment contract. Effective July 1,
2001, FLAIR incorporates this mandate. The entry to record
this depreciation should be:
GL
Description
DR
72500
2****
General Fixed Asset Depreciation Exp.
Accumulated Depreciation
CR
I/A
X
I
I
X
Proprietary, Fiduciary, Permanent Funds
(GF = 50,60,71,72,73,74,76)
1.
or
or
2.
3.
Record the asset in the Proprietary Fund at the discounted
present value of the total stipulated payments through TR16
(adds the asset to the Property Master File). The entry
should be:
GL
Description
DR
26***
27***
28***
48500
Property, Plant, and
Property, Plant, and
Property, Plant, and
Installment Purchase
Equipment
Equipment
Equipment
Notes Payable
CR
I/A
X
I
I
I
I
X
X
X
Record a long-term payable for the discounted present value
of the total stipulated payments through TR80 (add the
payable to the Accounts Payable Subsidiary). The entry
should be:
GL
Description
DR
48500
48500
Installment Purchase Notes Payable
Installment Purchase Notes Payable
CR
I/A
X
I
I
X
Each year the current portion of the Long-Term Liability
should be reclassified through TR80 by establishing a new
payable. The entry should be:
GL
Description
48500
38500
Installment Purchase Contracts
Installment Purchase Contracts
Effective Date
October 1, 2003
DR
Supersedes:
January 7, 2003
CR
I/A
X
I
I
X
Chapter 2
Page 31
FLAIR Property Manual
Florida Department of Financial Services
4.
In order to remove the current portion of the Long-Term
Liability that has just been reclassified from the original
payable recorded in (2.), the operator must update the
original payable through 8S Update. The payable should then
be decreased by the amount that was reclassified in (3.)
5.
Each year the liability for the current year interest
charges should be recorded through TR80. The entry should
be:
GL
Description
DR
77600
78300
39900
Interest Expense, Operating or
Non-Operating Expense, Interest
Other Current Liabilities
CR
I/A
X
I
I
I
X
X
Note: When subsequent cash disbursements are made through
TR53, if BPIN is entered, the fields updated on the Property
Master record are those related to Lease Purchase principal
and interest balances. The acquisition cost for the asset
is not affected. The Object Code used on these
disbursements should be 610000 (Interest) and 620000
(Principal), as appropriate.
6.
To record depreciation the following entry should be made.
GL
Description
DR
775**
2****
Operating Expense – Depreciation**
Accumulated Depreciation
CR
I/A
X
I
I
X
** Note: For items having an ownership fund of GF = 72 (Permanent
Fund), the accounting entry will be GL = 72500 for the debit side
of the depreciation entry. The credit side (2****) will not
change.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 2
Page 32
FLAIR Property Manual
Florida Department of Financial Services
Purchases with Trade-in Allowance
When a fixed asset is purchased using the value of another
fixed asset as a trade-in, certain adjusting entries must be
made. The cash disbursement for purchasing the new item will be
recorded as described in the Purchase of Fixed Assets section of
this chapter (beginning on page 16). When the disbursement
transaction is entered recording the purchase of the new property
item, the new asset is carried on the Property Master File in the
amount of the actual cash disbursement made. (The trade-in
allowance is not yet factored in.)
The value of the trade-in allowance must be added to the
acquisition cost of the item on the Property Master. This
adjusting entry is recorded with a TR16. The entry should be:
Governmental Funds
(Purchasing GF = 10,20,30,40)
(Entry to be recorded in GFA, GF=80)
GL
Description
DR
2****
7****
Property, Plant, and Equipment
Expenditures
CR
I/A
X
I
I
CR
I/A
X
I
I
X
Proprietary, Fiduciary, Permanent Funds
(GF = 50,60,71,72,73,74,76)
GL
Description
DR
2****
78100
Property, Plant, and Equipment
Property Disposition Gain or Loss
X
Please refer to Chapter 4 for detailed information regarding
the Property General Accounting Transaction (TR16).
The disposition of the old (traded-in) item must also be
recorded by the Property Custodian as described later in this
chapter, beginning on page 37. Also refer to the Property
Disposition/Restoration Function described in Chapter 4.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 2
Page 33
FLAIR Property Manual
Florida Department of Financial Services
Sale of Fixed Assets
The entry to record the sale of a fixed asset involves
several steps, the two described below are common to any
disposal:
•
record the depreciation up to the current period, and
•
record the removal of the asset from the accounts and any
gain or loss.
The depreciation entry is shown below. The gain, or loss
recorded against the asset is described on the following pages.
Record Depreciation
GL
72500
77500
2****
Description
DR
General Fixed Asset
Depreciation Expense
or
Operating Expense Depreciation
Accumulated Depreciation
CR
I/A
X
A
A
A
X
X
The depreciation entries shown above, are automated when the
property custodian requests depreciation to be recorded by
accessing the Single Item Depreciation function, for one property
item, or runs the Depreciation Request for all items set up for
straight-line depreciation.
Recording the Removal of the Asset
In recording the sale of property, the FLAIR Cash Receipt
Transaction Types used are:
TR30
TR31
TR33
TR34
TR96
TR97
–
–
Direct Deposit Receipts
Clearing Fund Receipts
Direct Deposit Receivable Receipts
Clearing Fund Receivable Receipts
Journal Transfer Receipt
Journal Transfer Receivable Receipt
The following general information concerning the sale of
fixed assets relates to both governmental and proprietary fund
accounting within the FLAIR Property Subsystem.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 2
Page 34
FLAIR Property Manual
Florida Department of Financial Services
The key in recording a cash receipt for a property item is
the property item number, (BPIN). Therefore, if an operator
fails to enter the BPIN of a fixed asset when recording a cash
receipt, the system assumes that the receipt transaction does not
affect the Property Subsystem. As a result, only a partial
update of the General Ledger and no update of the Property Master
can occur.
If the receipt transaction has been entered correctly with
an item number (BPIN), the transaction will be placed on the
Property Pending File. It will then be the responsibility of the
Property Custodian to review the receipt and determine if the
Property Master File should be updated. If it is determined that
the Property Master File should be updated, and the item was
sold, the Property Custodian will enter an “S” in the Cash Sale
(CS) Indicator field (on the Property Pending file), and an “A”
in the Status Code (ST) field (on the Property Pending file).
During nightly processing, the item on the Property Master File
will be marked as sold (SC=1).
If, however, the cash receipt is for an expense refund, the
CS field should be left blank (on the Property Pending file).
The Property Custodian will then enter an “A” in the Status Code
(ST) field, and during nightly processing, the item will be reedited on Property Pending, and the Property Master File will be
updated. The Property Master File will be adjusted by the entry
when leaving the status code blank (active), and the asset
acquisition cost will be updated by the amount of the cash
receipt transaction.
Accounting Entries for the Sale of Property
The following accounting entries will be generated when an
cash receipt is recorded for the sale of property and the cash
receipt entry is “cleared” from the Property Pending File. The
Status Code on the Property Record is marked “1” (sold).
Governmental Funds
(GF = 10,20,30,40)
There are two entries involved in the sale of a fixed asset
in a governmental fund. One is the Cash Receipt entry and the
other is the Fixed Asset entry. Both of these entries will
update the general ledger, but only the Fixed Asset entry will
update the Property Master. (See next page.)
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 2
Page 35
FLAIR Property Manual
Florida Department of Financial Services
(Governmental Funds, cont.)
Purchasing Fund Entries
(GF = 10, 20, 30, 40)
SF
GL
Description
DR
1
2, 3
54600
12100
622**
Collections - General Revenue or
Unreleased Cash in State Treasury
Sale of General Fixed Asset
CR
I/A
X
A
A
I
X
X
General Fixed Asset Account Entries
(GF = 80)
622**
72600
2****
72600
72600
2****
Sale of General Fixed Asset
Gain or Loss on Disposal of General
Fixed Assets
X
Accumulated Depreciation
Gain or Loss on Disposal of General
Fixed Assets
X
Gain or Loss on Disposal of General
Fixed Assets
Property, Plant and Equipment
A
X
A
A
X
A
X
A
A
CR
I/A
X
A
A
I
X
A
A
X
A
A
X
Proprietary/Fiduciary/Permanent Funds
(GF = 50,60,71,72,73,74,76)
SF
2
8
GL
Description
DR
12100
11200
78100
Unreleased Cash in State Treasury or
Cash in Bank
Property Disposition Gain or Loss**
X
X
2****
78100
Accumulated Depreciation
Property Disposition Gain or Loss**
X
78100
2****
Property Disposition Gain or Loss**
Property, Plant and Equipment
X
**For Permanent Funds (GF=72) the Gain or Loss GL Code used would
be 72600.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 2
Page 36
FLAIR Property Manual
Florida Department of Financial Services
If a Receivable (TR90, 91) is recorded for the sale of a
fixed asset there will be no property related entries generated
to either the General Ledger or the Property Master until the
actual cash receipt is recorded. The property item number (BPIN)
input with a TR90 or TR91 will serve as a reference number only.
Receipt Corrections (TR30, 31, 33, 34)
Anytime the above-listed transaction types are used to
correct a cash receipt for the sale of property (BPIN used in the
transaction), the General Ledger will be updated, and the
transaction will be placed on the Property Pending File. It will
then be the responsibility of the Property Custodian to determine
if the corrections made to the original cash receipt transaction
warrant an update of the existing property record.
Disposal of Fixed Assets
Fixed assets that are no longer useful may be discarded,
sold, or applied toward the purchase of other fixed assets. The
details of the entry to record a disposal will vary, but in all
cases it is necessary to remove the book value of the asset from
the accounts. This is done by debiting the proper accumulated
depreciation account for the total depreciation to the date of
disposal and crediting the asset account for the cost of the
asset. (For specific accounting entries, see Chapter 4.)
A fixed asset should not be removed from the accounts just
because it has been depreciated for the full period of its
estimated life. If the asset is still useful to the agency, the
cost and accumulated depreciation should remain in the general
ledger. Otherwise the accounts would contain no evidence of the
continued existence of such a fixed asset and the control
function of the general ledger would be impaired. In addition,
the cost and the accumulated depreciation data on such assets are
needed in reporting the agency’s worth on financial statements.
Before disposing of a property item, it may be necessary to
record any depreciation of that asset before it is removed from
the property records. This is done so that the appropriate
accumulated depreciation and depreciation expenses will be
recorded in the agency records related to the asset before its
removal from the Property Master file.
For more information about disposing of fixed assets, please
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 2
Page 37
FLAIR Property Manual
Florida Department of Financial Services
refer to Chapter 4, the Fixed Asset Accounting Function (FA), and
specifically the Disposition/Restoration function within the
Fixed Asset Accounting function.
There are various codes that may be entered into the FLAIR
Property Subsystem (one will automate) to indicate the disposal
status of a property item. They are:
1 – Sold (automated when a sold item is indicated
on the Property Pending file)
2 - Traded
3 - Junked/Cannibalized
4 - Lost or Stolen
5 - Deleted
7 - Casualty Loss
8 – Lost or Stolen Items pending Dept. of Financial
Services approval
Any update of the General Ledger that results from these
methods of disposing of fixed assets is completely automated when
the Property Custodian removes the item from the Property File.
Asset Disposal When Insurance Proceeds are Received
If the Property File Custodian records a disposition of an
item for which insurance proceeds have been received, the
proceeds should be recorded with an appropriate cash receipt
accounting transaction. The following entries should be made
through the appropriate cash receipt transaction.
Governmental Funds
(GF = 10,20,30,40)
Purchasing Fund Entries
SF
1
or 2,3
or 8
GL
Description
54600
12100
11200
61600
Collections - General Revenue
Unreleased Cash in State Treasury
Cash in Bank
Fines, Forfeits, Judgments and
Settlements
Effective Date
October 1, 2003
DR
Supersedes:
January 7, 2003
CR
X
X
X
I/A
A
A
A
X
I
Chapter 2
Page 38
FLAIR Property Manual
Florida Department of Financial Services
Ownership Fund (GF=80)
GL
Description
DR
2****
61600
Property, Plant and Equipment
Fines, Forfeits, Judgments and
Settlements
CR
I/A
X
A
X
A
Proprietary, Fiduciary, Permanent Funds
(GF = 50,60,71,72,73,74,76)
SF
1
or 2,3
or 8
GL
Description
DR
54600
12100
11200
78100
Collections - General Revenue
Unreleased Cash in State Treasury
Cash in Bank
Property Disposition Gain or Loss
CR
I/A
X
A
A
A
I
X
X
X
Disbursement Corrections
(TR58 & 59)
Anytime Transaction 58 or Transaction 59 is used to correct
a disbursement transaction related to property (i.e. a property
object code or a BPIN is entered with the transaction), the
General Ledger will be updated and the transaction will be placed
on the Property Pending File, marked with Status Code of “H”. No
other Status Codes will appear with a disbursement correction.
It will then be the responsibility of the Property Custodian to
determine if the corrections made to the original disbursement
transaction warrant an update of the existing property record.
Mortgage Purchases
A mortgage is a type of long-term debt secured by real
property. It is usually paid in equal monthly installments.
Each monthly payment is partly interest on the debt and partly a
reduction in the debt.
The state has bought (engendered) lands this way. For the
most part, however, the state erects its own structures.
No state agency may incur such a debt for operations.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
The
Chapter 2
Page 39
FLAIR Property Manual
Florida Department of Financial Services
Department of Management Services issues bonds for property
through the State Board of Administration. This bond money is
placed in a trust fund. The item is purchased and recorded as
though a cash purchase occurred – as a regular appropriation even if it is over a period of time. Moreover, such transactions
are recorded at an upper level of accounting management.
This is technically borrowing the money and buying the
asset. In this case, the asset (land, furniture and equipment,
improvements other than buildings, and other fixed assets) and
liability are recorded at the amount paid, and the asset (except
land) is subject to periodic depreciation. Building and building
improvements happen over a period of time and are classified as
Work-In-Progress until completed, at which point these assets are
subject to periodic depreciation.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 2
Page 40
FLAIR Property Manual
Florida Department of Financial Services
CHAPTER 3
ACCOUNTING CODES
The Florida Accounting Information Resource (FLAIR) has been
developed in accordance with applicable State statutes relative
to governmental accounting for the State of Florida. FLAIR has
also been developed in accordance with applicable principles of
governmental accounting as stated in:
1) The Governmental Accounting Standards Board’s
Codification of Governmental Accounting and Financial
Reporting Standards (GASB), Stamford, Connecticut,
1984, (formerly the Municipal Finance Officer’s
Association’s Governmental Accounting, Auditing and
Financial Reporting Standards (GAAFR), Chicago,
Illinois, 1980); and
2) The AICPA’s Industry Audit Guide, New York, 1974, as
amended by subsequently issued AICPA Statements of
Position.
GASB Statement 1, General Principles, Section 1800, “Common
Terminology and Classification” states:
“A common terminology and classification should be used
consistently throughout the budget, the accounts, and the
financial reports of each fund.”
To conform with GASB Statement 1, General Principles,
Section 1800, a chart of State Standard codes has been developed
for the State of Florida which classifies organizational
structures, budget entities, internal budget indicators, funds,
general ledger codes, object codes, appropriation categories and
state programs. It also provides for other classifications as
they are required. The Florida Accounting Information Resource
further provides for fund accounting, budgetary accounting,
financial accounting and legal compliance with the Statutes of
the State of Florida.
This section includes those State Standard codes pertinent
to the Property Subsystem: General Ledger Codes, Object Codes,
State Program Codes, and Class Codes.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 3
Page 1
FLAIR Property Manual
Florida Department of Financial Services
General Ledger Codes
General Ledger Codes have changed to comply with the
Governmental Accounting Standards Board (GASB) statement number
34. The following items serve as a summary of those changes:
1.
2.
3.
4.
The addition of Infrastructure and Infrastructure
Improvements, Accumulated Depreciation – Infrastructure
and Other Improvements, and Infrastructure – NonDepreciable
The addition of Works of Art and Historical Treasures –
Depreciable, Accumulated Depreciation – Works of Art
and Historical Treasures, and Works of Art and
Historical Treasures – Non-Depreciable
The addition of Leasehold and Accumulated Depreciation
– Leasehold Improvements
The name change of the 27*** Property, Plant, and
Equipment account descriptions
Below is a list of the standard, self-balancing account
codes (General Ledger Codes) relevant to Property (asset)
accounting and the Property Subsystem.
1****
11100
11200
12100
12200
13100
2****
26***
26300
26400
26500
26600
26700
26800
Current Assets
Cash on Hand
Cash in Bank
Unreleased Cash in State Treasury
Released Cash in State Treasury
Unexpended General Revenue Releases
Non-Current Assets
Property, Plant, and Equipment
Infrastructure – Non-Depreciable
Works of Art and Historical Treasures – Depreciable
Accumulated Depreciation – Works of Art and
Historical Treasures
Works of Art and Historical Treasures – NonDepreciable
Leasehold Improvements
Accumulated Depreciation – Leasehold Improvements
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 3
Page 2
FLAIR Property Manual
Florida Department of Financial Services
27***
27100
27200
27300
27400
27500
27600
27700
27800
28***
28200
28300
28400
28500
28800
28900
3****
31100
37900
38500
38700
39900
4****
46900
48500
48700
49800
49900
5****
52100
54200
54600
54900
56200
Property, Plant, and Equipment
Land and Land Improvements
Buildings and Building Improvements
Accumulated Depreciation – Buildings and Building
Improvements
Infrastructure and Other Improvements
Accumulated Depreciation – Infrastructure and
Infrastructure Improvements
Furniture and Equipment
Accumulated Depreciation - Furniture and Equipment
Construction Work-In-Progress
Property, Plant, and Equipment
Library Resources
Accumulated Depreciation - Library Resources
Property Under Capital Lease
Accumulative Amortization - Property Under Capital
Lease
Other Fixed Assets
Accumulated Depreciation – Other Fixed Assets
Current Liabilities
Accounts Payable
Current Accrued Interest
Installment Purchase Contracts
Capital Leases – Current Portion
Other Current Liabilities
Long-Term Liabilities
Accrued Interest
Installment Purchase Contracts
Capital Leases Liability
Long Term Insurance Liability
Other Long Term Liabilities
Fund Equity
Investments in General Fixed Assets
Prior Period Adjustment to Beginning Fund Balance
Collections, General Revenue
Fund Balance Unreserved
Expendable Restricted Net Assets
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 3
Page 3
FLAIR Property Manual
Florida Department of Financial Services
56300
59400
6****
61600
61900
62100
62200
65200
67900
68200
68300
68700
68900
69300
69400
7****
71100
71800
71900
72100
72200
72300
72400
72500
72600
73100
73200
75200
77400
77500
77600
78100
78300
78500
78600
78800
78900
79400
79600
Nonexpendable Restricted Net Assets
Capitalized Disbursements – Offset**
Revenue and Receipts
Fines, Forfeits, Judgments, and Settlements
Other Revenues
Capital Grants and Donations
Sale of Fixed Assets
Property Transfer In
Other Operating Revenue
Fines, Forfeits, Judgments and Settlements
Non-Capital Grants and Donations
Capital Grants and Donations
Other Non-Operating Revenues
Installment Purchase Note Proceeds
Capital Lease Inceptions
Expenditures
Expenditures, Current
Expenditures, Special Items
Expenditures, Extraordinary Items
Expenditures, Operating Capital Outlay
Expenditures, Fixed Capital Outlay
Installment Purchase Acquisitions
Capital Lease Acquisitions
General Fixed Assets Depreciation Expense
Gain or Loss on Disposition of General Fixed Assets
Principal Retirement
Interest and Fiscal Charges
Property Transfer Out
Operating Expense, Amortization and Write-Offs
Operating Expense, Depreciation
Interest Expense Operating
Property Disposition Gain or Loss
Interest Expense Non-Operating
Amortization and Fiscal Charges
Amortization - Non-Operating
Extraordinary Gain or Loss
Other Non-Operating Expenses
Capitalized Disbursements**
Capitalized Transfers**
** These General Ledger Codes are system generated
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 3
Page 4
FLAIR Property Manual
Florida Department of Financial Services
Object Codes
The following is a list of the standard, expenditure and
revenue object codes relevant to fixed asset accounting and the
Property Subsystem.
Expenditure Object Codes
5*****
Property
51****
Tangible Personal Property
511000
Books & Other Reference Resources
511800
Books & Other Reference Resources - Training
512000
Furniture and Equipment
512100
Cellular Telephones
512800
Furniture and Equipment - Training
513000
Educational Property
513800
Educational Property - Training
514000
Medical Property
514800
Medical Property - Training
515000
Agricultural Property
515800
Agricultural Property - Training
516000
Information Technology Equipment
516800
Information Technology Equipment - Training
517000
Motor Vehicles - Passenger
518000
Motor Vehicles - Other
519000
Other Furniture and Equipment
519800
Other - Training
520000
Modular Building Structures
56****
561000
561800
562000
563000
569000
6*****
610000
620000
Real Property
Building and Fixed Equipment
Building and Fixed Equipment - Training
Land
Other Structures and Improvements
Other Real Property
Debt Service
Interest
Principal
Revenue Object Codes
021000
029000
036000
040000
Land Sales or Leases
Sale of Surplus Property
Abandoned Property Receipts
Other Non-Operating Receipts
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 3
Page 5
FLAIR Property Manual
Florida Department of Financial Services
Class Codes
Examples of Class Codes are given on the following pages. A
complete listing of the state standard codes may be found in the
FLAIR Title Files. When using the state standard, all 10
characters of the code must be used by filling in the ‘ending’
zeros. If an agency wishes to sub-classify a class code, only
the last six digits may be used (the first four digits are state
standard). Another complete listing (in Adobe format) can be
found at the Department of Financial Services website under the
Statewide Financial Reporting Section of the Bureau of
Accounting.
Code
Useful
Life
(Months)
Long Title
A001000000
A002000000
A003000000
A004000000
A005000000
A010000000
A011000000
A012000000
60
120
180
240
600
120
180
240
ART 5 YRS
ART 10 YRS
ART 15 YRS
ART 20 YRS
ART 50 YRS
HISTORICAL TREASURE 10 YRS
HISTORICAL TREASURE 15 YRS
HISTORICAL TREASURE 20 YRS
B001000000
B002000000
B003000000
B004000000
B005000000
B006000000
B007000000
B008000000
B020000000
B021000000
B022000000
B023000000
B024000000
B025000000
B026000000
B027000000
B040000000
B041000000
B042000000
B043000000
B050000000
B051000000
B060000000
B061000000
180
240
300
360
420
480
540
600
180
240
300
360
420
480
540
600
120
180
240
300
240
360
120
180
RESIDENTIAL BUILDING/DORMITORY 15 YRS
RESIDENTIAL BUILDING/DORMITORY 20 YRS
RESIDENTIAL BUILDING/DORMITORY 25 YRS
RESIDENTIAL BUILDING/DORMITORY 30 YRS
RESIDENTIAL BUILDING/DORMITORY 35 YRS
RESIDENTIAL BUILDING/DORMITORY 40 YRS
RESIDENTIAL BUILDING/DORMITORY 45 YRS
RESIDENTIAL BUILDING/DORMITORY 50 YRS
OFFICE BUILDING 15 YRS
OFFICE BUILDING 20 YRS
OFFICE BUILDING 25 YRS
OFFICE BUILDING 30 YRS
OFFICE BUILDING 35 YRS
OFFICE BUILDING 40 YRS
OFFICE BUILDING 45 YRS
OFFICE BUILDING 50 YRS
MODULAR HOME/OFFICE/BUILDING 10 YRS
MODULAR HOME/OFFICE/BUILDING 15 YRS
MODULAR HOME/OFFICE/BUILDING 20 YRS
MODULAR HOME/OFFICE/BUILDING 25 YRS
TRAILER 20 YRS
TRAILER 30 YRS
FARM BUILDING/BARN 10 YRS
FARM BUILDING/BARN 15 YRS
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 3
Page 6
FLAIR Property Manual
Florida Department of Financial Services
Code
B062000000
B063000000
B064000000
B065000000
B066000000
B067000000
B068000000
B080000000
B081000000
B082000000
B083000000
B084000000
B085000000
B100000000
B101000000
B102000000
B103000000
B104000000
B105000000
B106000000
B107000000
B120000000
B121000000
B122000000
B123000000
B124000000
B125000000
B126000000
B127000000
B128000000
B140000000
B141000000
B142000000
B143000000
B144000000
B145000000
B146000000
B147000000
B148000000
B149000000
B160000000
B161000000
B162000000
B163000000
B164000000
B165000000
B166000000
B180000000
B181000000
Useful
Life
(Months)
240
300
360
420
480
540
600
120
180
240
300
360
420
180
240
300
360
420
480
540
600
120
180
240
300
360
420
480
540
600
60
120
180
240
300
360
420
480
540
600
180
216
240
300
360
420
480
240
360
Long Title
FARM BUILDING/BARN 20 YRS
FARM BUILDING/BARN 25 YRS
FARM BUILDING/BARN 30 YRS
FARM BUILDING/BARN 35 YRS
FARM BUILDING/BARN 40 YRS
FARM BUILDING/BARN 45 YRS
FARM BUILDING/BARN 50 YRS
PUMP/WELL/IRRIGATION HOUSE 10 YRS
PUMP/WELL/IRRIGATION HOUSE 15 YRS
PUMP/WELL/IRRIGATION HOUSE 20 YRS
PUMP/WELL/IRRIGATION HOUSE 25 YRS
PUMP/WELL/IRRIGATION HOUSE 30 YRS
PUMP/WELL/IRRIGATION HOUSE 35 YRS
WATER TREATMENT/SEWER PLANT 15 YRS
WATER TREATMENT/SEWER PLANT 20 YRS
WATER TREATMENT/SEWER PLANT 25 YRS
WATER TREATMENT/SEWER PLANT 30 YRS
WATER TREATMENT/SEWER PLANT 35 YRS
WATER TREATMENT/SEWER PLANT 40 YRS
WATER TREATMENT/SEWER PLANT 45 YRS
WATER TREATMENT/SEWER PLANT 50 YRS
WAREHOUSE/STORAGE/UTILITY BUILDING 10 YRS
WAREHOUSE/STORAGE/UTILITY BUILDING 15 YRS
WAREHOUSE/STORAGE/UTILITY BUILDING 20 YRS
WAREHOUSE/STORAGE/UTILITY BUILDING 25 YRS
WAREHOUSE/STORAGE/UTILITY BUILDING 30 YRS
WAREHOUSE/STORAGE/UTILITY BUILDING 35 YRS
WAREHOUSE/STORAGE/UTILITY BUILDING 40 YRS
WAREHOUSE/STORAGE/UTILITY BUILDING 45 YRS
WAREHOUSE/STORAGE/UTILITY BUILDING 50 YRS
GARAGE/HANGAR/MECHANICAL BUILDING 5 YRS
GARAGE/HANGAR/MECHANICAL BUILDING 10 YRS
GARAGE/HANGAR/MECHANICAL BUILDING 15 YRS
GARAGE/HANGAR/MECHANICAL BUILDING 20 YRS
GARAGE/HANGAR/MECHANICAL BUILDING 25 YRS
GARAGE/HANGAR/MECHANICAL BUILDING 30 YRS
GARAGE/HANGAR/MECHANICAL BUILDING 35 YRS
GARAGE/HANGAR/MECHANICAL BUILDING 40 YRS
GARAGE/HANGAR/MECHANICAL BUILDING 45 YRS
GARAGE/HANGAR/MECHANICAL BUILDING 50 YRS
GREENHOUSE 15 YRS
GREENHOUSE 18 YRS
GREENHOUSE 20 YRS
GREENHOUSE 25 YRS
GREENHOUSE 30 YRS
GREENHOUSE 35 YRS
GREENHOUSE 40 YRS
LIGHTHOUSE 20 YRS
LIGHTHOUSE 30 YRS
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 3
Page 7
FLAIR Property Manual
Florida Department of Financial Services
Code
B182000000
B183000000
B190000000
B191000000
B192000000
B200000000
B201000000
B202000000
B203000000
B204000000
B205000000
B220000000
B221000000
B222000000
B223000000
B224000000
B230000000
B231000000
B232000000
B233000000
B234000000
B240000000
B241000000
B242000000
B243000000
B244000000
B245000000
B246000000
B260000000
B261000000
B262000000
B263000000
B264000000
B265000000
B266000000
B280000000
B281000000
B282000000
B283000000
B284000000
B285000000
B286000000
B287000000
B300000000
B301000000
B302000000
B303000000
B304000000
B305000000
Useful
Life
(Months)
480
600
60
120
180
180
240
300
360
420
480
120
180
240
300
360
180
240
300
360
420
120
180
240
300
360
420
480
180
240
300
360
420
480
540
180
240
300
360
420
480
540
600
180
240
300
360
420
480
Long Title
LIGHTHOUSE 40 YRS
LIGHTHOUSE 50 YRS
YURT 5 YRS
YURT 10 YRS
YURT 15 YRS
BATHOUSE/RESTROOM 15 YRS
BATHOUSE/RESTROOM 20 YRS
BATHOUSE/RESTROOM 25 YRS
BATHOUSE/RESTROOM 30 YRS
BATHOUSE/RESTROOM 35 YRS
BATHOUSE/RESTROOM 40 YRS
ENTRANCE STATION/TICKET/GATE HOUSE
ENTRANCE STATION/TICKET/GATE HOUSE
ENTRANCE STATION/TICKET/GATE HOUSE
ENTRANCE STATION/TICKET/GATE HOUSE
ENTRANCE STATION/TICKET/GATE HOUSE
KIOSK/INFORMATION BOOTH/CONCESSION
KIOSK/INFORMATION BOOTH/CONCESSION
KIOSK/INFORMATION BOOTH/CONCESSION
KIOSK/INFORMATION BOOTH/CONCESSION
KIOSK/INFORMATION BOOTH/CONCESSION
PAVILION/WAITING/PICNIC SHELTER 10
PAVILION/WAITING/PICNIC SHELTER 15
PAVILION/WAITING/PICNIC SHELTER 20
PAVILION/WAITING/PICNIC SHELTER 25
PAVILION/WAITING/PICNIC SHELTER 30
PAVILION/WAITING/PICNIC SHELTER 35
PAVILION/WAITING/PICNIC SHELTER 40
DINING HALL 15 YRS
DINING HALL 20 YRS
DINING HALL 25 YRS
DINING HALL 30 YRS
DINING HALL 35 YRS
DINING HALL 40 YRS
DINING HALL 45 YRS
GENERATOR 15 YRS
GENERATOR 20 YRS
GENERATOR 25 YRS
GENERATOR 30 YRS
GENERATOR 35 YRS
GENERATOR 40 YRS
GENERATOR 45 YRS
GENERATOR 50 YRS
HOSPITAL/CLINIC 15 YRS
HOSPITAL/CLINIC 20 YRS
HOSPITAL/CLINIC 25 YRS
HOSPITAL/CLINIC 30 YRS
HOSPITAL/CLINIC 35 YRS
HOSPITAL/CLINIC 40 YRS
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
10 YRS
15 YRS
20 YRS
25 YRS
30 YRS
15 YRS
20 YRS
25 YRS
30 YRS
35 YRS
YRS
YRS
YRS
YRS
YRS
YRS
YRS
Chapter 3
Page 8
FLAIR Property Manual
Florida Department of Financial Services
Code
B306000000
B307000000
B320000000
B321000000
B322000000
B323000000
B324000000
B325000000
B326000000
B340000000
B341000000
B342000000
B343000000
B344000000
B345000000
B346000000
B360000000
B361000000
B362000000
B370000000
B380000000
B390000000
B391000000
B392000000
B400000000
B401000000
B402000000
B410000000
B411000000
B412000000
B413000000
B414000000
B415000000
B416000000
B430000000
B431000000
B432000000
B433000000
B434000000
B435000000
B436000000
B437000000
B450000000
B451000000
B452000000
B453000000
B454000000
Useful
Life
(Months)
540
600
240
300
360
420
480
540
600
240
300
360
420
480
540
600
360
480
600
360
360
360
480
600
360
480
600
240
300
360
420
480
540
600
180
240
300
360
420
480
540
600
60
120
240
480
600
Long Title
HOSPITAL/CLINIC 45 YRS
HOSPITAL/CLINIC 50 YRS
EDUCATION/RESEARCH BUILDING 20 YRS
EDUCATION/RESEARCH BUILDING 25 YRS
EDUCATION/RESEARCH BUILDING 30 YRS
EDUCATION/RESEARCH BUILDING 35 YRS
EDUCATION/RESEARCH BUILDING 40 YRS
EDUCATION/RESEARCH BUILDING 45 YRS
EDUCATION/RESEARCH BUILDING 50 YRS
RETAIL/AUXILIARY BUILDING 20 YRS
RETAIL/AUXILIARY BUILDING 25 YRS
RETAIL/AUXILIARY BUILDING 30 YRS
RETAIL/AUXILIARY BUILDING 35 YRS
RETAIL/AUXILIARY BUILDING 40 YRS
RETAIL/AUXILIARY BUILDING 45 YRS
RETAIL/AUXILIARY BUILDING 50 YRS
STUDENT UNION/RECREATION CENTER 30 YRS
STUDENT UNION/RECREATION CENTER 40 YRS
STUDENT UNION/RECREATION CENTER 50 YRS
TELEVISION STATION 30 YRS
RADIO STATION 30 YRS
ARENA/STADIUM/GYMNASIUM 30 YRS
ARENA/STADIUM/GYMNASIUM 40 YRS
ARENA/STADIUM/GYMNASIUM 50 YRS
MUSEUM 30 YRS
MUSEUM 40 YRS
MUSEUM 50 YRS
DETENTION FACILITY 20 YRS
DETENTION FACILITY 25 YRS
DETENTION FACILITY 30 YRS
DETENTION FACILITY 35 YRS
DETENTION FACILITY 40 YRS
DETENTION FACILITY 45 YRS
DETENTION FACILITY 50 YRS
BUILDING FOUNDATION 15 YRS
BUILDING FOUNDATION 20 YRS
BUILDING FOUNDATION 25 YRS
BUILDING FOUNDATION 30 YRS
BUILDING FOUNDATION 35 YRS
BUILDING FOUNDATION 40 YRS
BUILDING FOUNDATION 45 YRS
BUILDING FOUNDATION 50 YRS
BUILDING STRUCTURE 5 YRS
BUILDING STRUCTURE 10 YRS
BUILDING STRUCTURE 20 YRS
BUILDING STRUCTURE 40 YRS
BUILDING STRUCTURE 50 YRS
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 3
Page 9
FLAIR Property Manual
Florida Department of Financial Services
Code
Useful
Life
(Months)
Long Title
B480000000
B490000000
B491000000
B492000000
B493000000
B494000000
B495000000
B496000000
B510000000
B511000000
B512000000
B513000000
B514000000
B520000000
B521000000
B530000000
B540000000
B541000000
B542000000
B543000000
B550000000
B551000000
B560000000
B570000000
B571000000
B572000000
B573000000
B574000000
B575000000
B576000000
B590000000
B591000000
B600000000
B610000000
B611000000
B612000000
B613000000
B620000000
B630000000
120
60
120
180
240
300
360
480
60
120
180
240
300
300
240
240
240
60
120
180
300
180
120
60
96
120
180
240
300
480
240
480
60
120
180
240
300
600
480
BUILDING INTERIOR CONSTRUCTION 10 YRS
BUILDING RENOVATION 5 YRS
BUILDING RENOVATION 10 YRS
BUILDING RENOVATION 15 YRS
BUILDING RENOVATION 20 YRS
BUILDING RENOVATION 25 YRS
BUILDING RENOVATION 30 YRS
BUILDING RENOVATION 40 YRS
BUILDING FIXED FURNITURE/EQUIPMENT 5 YRS
BUILDING FIXED FURNITURE/EQUIPMENT 10 YRS
BUILDING FIXED FURNITURE/EQUIPMENT 15 YRS
BUILDING FIXED FURNITURE/EQUIPMENT 20 YRS
BUILDING FIXED FURNITURE/EQUIPMENT 25 YRS
BUILDING PLUMBING/WATER/SPRINKLER SYSTEM 25 YRS
BUILDING PLUMBING/WATER/SPRINKLER SYSTEM 20 YRS
BUILDING ELECTRICAL SYSTEM 20 YRS
BUILDING HEATING/VENTILATING/AIR CONDITIONING SYSTEM
BUILDING HEATING/VENTILATING/AIR CONDITIONING SYSTEM
BUILDING HEATING/VENTILATING/AIR CONDITIONING SYSTEM
BUILDING HEATING/VENTILATING/AIR CONDITIONING SYSTEM
BUILDING SECURITY/FIRE ALARM SYSTEM 25 YRS
BUILDING SECURITY/FIRE ALARM SYSTEM 15 YRS
BUILDING CABLING/TELEPHONE SYSTEM 10 YRS
BUILDING OTHER SYSTEM 5 YRS
BUILDING OTHER SYSTEM 8 YRS
BUILDING OTHER SYSTEM 10 YRS
BUILDING OTHER SYSTEM 15 YRS
BUILDING OTHER SYSTEM 20 YRS
BUILDING OTHER SYSTEM 25 YRS
BUILDING OTHER SYSTEM 40 YRS
ELEVATOR 20 YRS
ELEVATOR 40 YRS
CARPET 5 YRS
ROOF 10 YRS
ROOF 15 YRS
ROOF 20 YRS
ROOF 25 YRS
ARMORY 50 YRS
HISTORICAL BUILDING 40 YRS
C001000000
C002000000
C003000000
C004000000
C005000000
C006000000
C007000000
C008000000
24
36
48
60
72
84
96
108
PROPERTY
PROPERTY
PROPERTY
PROPERTY
PROPERTY
PROPERTY
PROPERTY
PROPERTY
Effective Date
October 1, 2003
UNDER
UNDER
UNDER
UNDER
UNDER
UNDER
UNDER
UNDER
CAPITAL
CAPITAL
CAPITAL
CAPITAL
CAPITAL
CAPITAL
CAPITAL
CAPITAL
LEASE
LEASE
LEASE
LEASE
LEASE
LEASE
LEASE
LEASE
2
3
4
5
6
7
8
9
20 YRS
5 YRS
10 YRS
15 YRS
YRS
YRS
YRS
YRS
YRS
YRS
YRS
YRS
Supersedes:
January 7, 2003
Chapter 3
Page 10
FLAIR Property Manual
Florida Department of Financial Services
Code
Useful
Life
(Months)
Long Title
C009000000
C010000000
C011000000
120
180
240
PROPERTY UNDER CAPITAL LEASE 10 YRS
PROPERTY UNDER CAPITAL LEASE 15 YRS
PROPERTY UNDER CAPITAL LEASE 20 YRS
F001000000
F002000000
F003000000
F004000000
F005000000
F006000000
F007000000
F010000000
F011000000
F012000000
F013000000
F014000000
F015000000
F016000000
F030000000
F031000000
F032000000
F033000000
F040000000
F041000000
F042000000
F043000000
F050000000
F051000000
F052000000
F060000000
F061000000
F062000000
F063000000
F064000000
F065000000
F066000000
F080000000
F081000000
F082000000
F083000000
F084000000
F085000000
F086000000
F100000000
F101000000
F102000000
F103000000
F110000000
F111000000
F112000000
60
120
180
192
240
48
108
42
48
60
84
96
120
180
60
120
180
36
60
84
120
180
60
84
120
36
60
84
120
180
240
300
36
60
84
120
180
240
300
36
60
120
180
36
60
72
FURNITURE 5 YRS
FURNITURE 10 YRS
FURNITURE 15 YRS
FURNITURE 16 YRS
FURNITURE 20 YRS
FURNITURE 4 YRS
FURNUTURE 9 YRS
MOTOR VEHICLE 3.5 YRS
MOTOR VEHICLE 4 YRS
MOTOR VEHICLE 5 YRS
MOTOR VEHICLE 7 YRS
MOTOR VEHICLE 8 YRS
MOTOR VEHICLE 10 YRS
MOTOR VEHICLE 15 YRS
RECREATIONAL/UTILITY VEHICLE 5 YRS
RECREATIONAL/UTILITY VEHICLE 10 YRS
RECREATIONAL/UTILITY VEHICLE 15 YRS
RECREATIONAL/UTILITY VEHICLE 3 YRS
MOTOR VEHICLE EQUIPMENT 5 YRS
MOTOR VEHICLE EQUIPMENT 7 YRS
MOTOR VEHICLE EQUIPMENT 10 YRS
MOTOR VEHICLE EQUIPMENT 15 YRS
MARINE ENGINE 5 YRS
MARINE ENGINE 7 YRS
MARINE ENGINE 10 YRS
BOAT/AIRBOAT/CANOE/RAFT/FLOATING BARGE 3 YRS
BOAT/AIRBOAT/CANOE/RAFT/FLOATING BARGE 5 YRS
BOAT/AIRBOAT/CANOE/RAFT/FLOATING BARGE 7 YRS
BOAT/AIRBOAT/CANOE/RAFT/FLOATING BARGE 10 YRS
BOAT/AIRBOAT/CANOE/RAFT/FLOATING BARGE 15 YRS
BOAT/AIRBOAT/CANOE/RAFT/FLOATING BARGE 20 YRS
BOAT/AIRBOAT/CANOE/RAFT/FLOATING BARGE 25 YRS
BOAT/UTILITY/EQUIPMENT TRAILER 3 YRS
BOAT/UTILITY/EQUIPMENT TRAILER 5 YRS
BOAT/UTILITY/EQUIPMENT TRAILER 7 YRS
BOAT/UTILITY/EQUIPMENT TRAILER 10 YRS
BOAT/UTILITY/EQUIPMENT TRAILER 15 YRS
BOAT/UTILITY/EQUIPMENT TRAILER 20 YRS
BOAT/UTILITY/EQUIPMENT TRAILER 25 YRS
COMMUNICATIONS EQUIPMENT/RADIO 3 YRS
COMMUNICATIONS EQUIPMENT/RADIO 5 YRS
COMMUNICATIONS EQUIPMENT/RADIO 10 YRS
COMMUNICATIONS EQUIPMENT/RADIO 15 YRS
OFFICE EQUIPMENT/COPIER/FAX MACHINE 3 YRS
OFFICE EQUIPMENT/COPIER/FAX MACHINE 5 YRS
OFFICE EQUIPMENT/COPIER/FAX MACHINE 6 YRS
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 3
Page 11
FLAIR Property Manual
Florida Department of Financial Services
Code
F113000000
F114000000
F115000000
F116000000
F130000000
F131000000
F132000000
F133000000
F134000000
F135000000
F136000000
F137000000
F138000000
F150000000
F160000000
F161000000
F162000000
F163000000
F164000000
F165000000
F166000000
F180000000
F181000000
F182000000
F183000000
F190000000
F191000000
F192000000
F193000000
F200000000
F201000000
F202000000
F203000000
F204000000
F205000000
F206000000
F207000000
F210000000
F211000000
F212000000
F220000000
F221000000
F222000000
F223000000
F230000000
F231000000
F232000000
F233000000
F240000000
F241000000
F242000000
F250000000
Useful
Life
(Months)
96
120
180
144
24
36
48
60
72
84
96
108
120
60
60
72
96
120
180
240
108
60
96
120
180
36
60
120
180
36
60
120
180
84
144
240
108
72
120
180
60
120
180
240
60
84
120
180
60
120
180
36
Long Title
OFFICE EQUIPMENT/COPIER/FAX MACHINE 8 YRS
OFFICE EQUIPMENT/COPIER/FAX MACHINE 10 YRS
OFFICE EQUIPMENT/COPIER/FAX MACHINE 15 YRS
OFFICE EQUIPMENT/COPIER/FAX MACHINE 12 YRS
COMPUTER EQUIPMENT/PRINTER 2 YRS
COMPUTER EQUIPMENT/PRINTER 3 YRS
COMPUTER EQUIPMENT/PRINTER 4 YRS
COMPUTER EQUIPMENT/PRINTER 5 YRS
COMPUTER EQUIPMENT/PRINTER 6 YRS
OMPUTER EQUIPMENT/PRINTER 7 YRS
COMPUTER EQUIPMENT/PRINTER 8 YRS
COMPUTER EQUIPMENT/PRINTER 9 YRS
COMPUTER EQUIPMENT/PRINTER 10 YRS
COMPUTER SOFTWARE 5 YRS
PHOTOGRAPHIC/VIDEO/SOUND/TV EQUIPMENT 5 YRS
PHOTOGRAPHIC/VIDEO/SOUND/TV EQUIPMENT 6 YRS
PHOTOGRAPHIC/VIDEO/SOUND/TV EQUIPMENT 8 YRS
PHOTOGRAPHIC/VIDEO/SOUND/TV EQUIPMENT 10 YRS
PHOTOGRAPHIC/VIDEO/SOUND/TV EQUIPMENT 15 YRS
PHOTOGRAPHIC/VIDEO/SOUND/TV EQUIPMENT 20 YRS
PHOTOGRAPHIC/VIDEO/SOUND/TV EQUIPMENT 9 YRS
ENGINEERING EQUIPMENT 5 YRS
ENGINEERING EQUIPMENT 8 YRS
ENGINEERING EQUIPMENT 10 YRS
ENGINEERING EQUIPMENT 15 YRS
AGRICULTURAL EQUIPMENT 3 YRS
AGRICULTURAL EQUIPMENT 5 YRS
AGRICULTURAL EQUIPMENT 10 YRS
AGRICULTURAL EQUIPMENT 15 YRS
LABORATORY EQUIPMENT 3 YRS
LABORATORY EQUIPMENT 5 YRS
LABORATORY EQUIPMENT 10 YRS
LABORATORY EQUIPMENT 15 YRS
LABORATORY EQUIPMENT 7 YRS
LABORATORY EQUIPMENT 12 YRS
LABORATORY EQUIPMENT 20 YRS
LABORATORY EQUIPMENT 9 YRS
INSTRUCTIONAL/TEST EQUIPMENT 6 YRS
INSTRUCTIONAL/TEST EQUIPMENT 10 YRS
INSTUUCTIONAL/TEST EQUIPMENT 15 YRS
RECREATION/ATHLETIC/FITNESS EQUIPMENT 5 YRS
RECREATION/ATHLETIC/FITNESS EQUIPMENT 10 YRS
RECREATION/ATHLETIC/FITNESS EQUIPMENT 15 YRS
RECREATION/ATHLETIC/FITNESS EQUIPMENT 20 YRS
MUSIC INSTRUMENT 5 YRS
MUSIC INSTRUMENT 7 YRS
MUSIC INSTRUMENT 10 YRS
MUSIC INSTRUMENT 15 YRS
RADIATION CONTROL EQUIPMENT 5 YRS
RADIATION CONTROL EQUIPMENT 10 YRS
RADIATION CONTROL EQUIPMENT 15 YRS
SCIENTIFIC/TECHNICAL/SURVEILLANCE EQUIPMENT 3 YRS
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 3
Page 12
FLAIR Property Manual
Florida Department of Financial Services
F251000000
60
SCIENTIFIC/TECHNICAL/SURVEILLANCE EQUIPMENT 5 YRS
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 3
Page 13
FLAIR Property Manual
Florida Department of Financial Services
Code
F252000000
F253000000
F254000000
F260000000
F261000000
F270000000
F271000000
F272000000
F280000000
F281000000
F282000000
F283000000
F284000000
F285000000
F286000000
F287000000
F300000000
F301000000
F302000000
F303000000
F304000000
F305000000
F310000000
F311000000
F312000000
F313000000
F314000000
F320000000
F330000000
F331000000
F332000000
F333000000
F334000000
F335000000
F336000000
F340000000
F341000000
F342000000
F343000000
F350000000
F360000000
F370000000
F371000000
F372000000
F373000000
F374000000
F380000000
F390000000
Useful
Life
(Months)
120
180
240
60
240
60
120
180
36
60
84
96
120
144
180
240
36
60
120
180
240
300
36
60
96
120
180
240
60
96
120
180
240
300
144
60
120
180
240
36
60
36
60
120
180
240
60
36
Long Title
SCIENTIFIC/TECHNICAL/SURVEILLANCE EQUIPMENT 10 YRS
SCIENTIFIC/TECHNICAL/SURVEILLANCE EQUIPMENT 15 YRS
SCIENTIFIC/TECHNICAL/SURVEILLANCE EQUIPMENT 20 YRS
PORTABLE AIR CONDITIONER/MICRO ENGINE 5 YRS
PORTABLE AIR CONDITIONER/MICRO ENGINE 20 YRS
PLUMBING/SEWAGE TREATMENT EQUIPMENT 5 YRS
PLUMBING/SEWAGE TREATMENT EQUIPMENT 10 YRS
PLUMBING/SEWAGE TREATMENT EQUIPMENT 15 YRS
MEDICAL/DENTAL EQUIPMENT 3 YRS
MEDICAL/DENTAL EQUIPMENT 5 YRS
MEDICAL/DENTAL EQUIPMENT 7 YRS
MEDICAL/DENTAL EQUIPMENT 8 YRS
MEDICAL/DENTAL EQUIPMENT 10 YRS
MEDICAL/DENTAL EQUIPMENT 12 YRS
MEDICAL/DENTAL EQUIPMENT 15 YRS
MEDICAL/DENTAL EQUIPMENT 20 YRS
FOOD SERVICE EQUIPMENT 3 YRS
FOOD SERVICE EQUIPMENT 5 YRS
FOOD SERVICE EQUIPMENT 10 YRS
FOOD SERVICE EQUIPMENT 15 YRS
FOOD SERVICE EQUIPMENT 20 YRS
FOOD SERVICE EQUIPMENT 25 YRS
HOUSEHOLD EQUIPMENT 3 YRS
HOUSEHOLD EQUIPMENT 5 YRS
HOUSEHOLD EQUIPMENT 8 YRS
HOUSEHOLD EQUIPMENT 10 YRS
HOUSEHOLD EQUIPMENT 15 YRS
DRAPES 20 YRS
MAINTENANCE/REPAIR EQUIPMENT 5 YRS
MAINTENANCE/REPAIR EQUIPMENT 8 YRS
MAINTENANCE/REPAIR EQUIPMENT 10 YRS
MAINTENANCE/REPAIR EQUIPMENT 15 YRS
MAINTENANCE/REPAIR EQUIPMENT 20 YRS
MAINTENANCE/REPAIR EQUIPMENT 25 YRS
MAINTENANCE/REPAIR EQUIPMENT 12 YRS
WEAPON/BODY ARMOR 5 YRS
WEAPON/BODY ARMOR 10 YRS
WEAPON/BODY ARMOR 15 YRS
WEAPON/BODY ARMOR 20 YRS
LOTTERY DRAWING MACHINE 3 YRS
CANOPY TENT 5 YRS
PRINTING EQUIPMENT 3 YRS
PRINTING EQUIPMENT 5 YRS
PRINTING EQUIPMENT 10 YRS
PRINTING EQUIPMENT 15 YRS
PRINTING EQUIPMENT 20 YRS
PETROLEUM CLEANUP EQUIPMENT 5 YRS
NON-LIBRARY REFERENCE MATERIAL 3 YRS
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 3
Page 14
FLAIR Property Manual
Florida Department of Financial Services
Code
Useful
Life
(Months)
Long Title
F391000000
F392000000
F400000000
F410000000
F411000000
F412000000
F420000000
F421000000
F422000000
F423000000
F430000000
F431000000
48
60
1
120
180
60
60
120
180
240
180
240
NON-LIBRARY REFERENCE MATERIAL 4 YRS
NON-LIBRARY REFERENCE MATERIAL 5 YRS
ASSET HELD FOR COUNTY HEALTH DEPARTMENT (DOH ONLY)
MATERIALS HANDLING/WAREHOUSE EQUIPMENT 10 YRS
MATERIALS HANDLING/WAREHOUSE EQUIPMENT 15 YRS
MATERIALS HANDLING/WAREHOUSE EQUIPMENT 5 YRS
SHIPPING AND DISTRIBUTION EQUIPMENT 5 YRS
SHIPPING AND DISTRIBUTION EQUIPMENT 10 YRS
SHIPPING AND DISTRIBUTION EQUIPMENT 15 YRS
SHIPPING AND DISTRIBUTION EQUIPMENT 20 YRS
TV/RADIO STATION EQUIPMENT 15 YRS
TV/RADIO STATION EQUIPMENT 20 YRS
I001000000
I002000000
I003000000
I004000000
I005000000
I010000000
I020000000
I030000000
I040000000
I050000000
I060000000
I070000000
I080000000
I090000000
I100000000
I110000000
I120000000
I130000000
I140000000
I150000000
I151000000
I160000000
I170000000
I180000000
I181000000
I182000000
I190000000
I191000000
I200000000
I210000000
I211000000
I220000000
I230000000
I240000000
I250000000
180
240
300
360
420
240
240
240
360
240
240
240
600
240
240
240
240
240
300
180
240
600
600
60
120
180
300
600
300
240
600
600
600
600
600
ROAD/STREET/SIDEWALK 15 YRS
ROAD/STREET/SIDEWALK 20 YRS
ROAD/STREET/SIDEWALK 25 YRS
ROAD/STREET/SIDEWALK 30 YRS
ROAD/STREET/SIDEWALK 35 YRS
COVERED WALKWAY 20 YRSA
BRIDGE 20 YRS
RAILROAD 30 YRS
TUNNEL 30 YRS
CANAL 20 YRS
WATERWAY 20 YRS
WHARF/DOCK/SEAWALL 20 YRS
DAM 50 YRS
DRAINAGE FACILITY/SANITARY/STORM SEWER 20 YRS
IRRIGATION SYSTEM 20 YRS
WATER LINES 20 YRS
FIBER OPTIC 20 YRS
TELEPHONE DISTRIBUTION SYSTEM 20 YRS
GATE/SECURITY SYSTEM 25 YRS
LIGHT/TRAFFIC LIGHT SYSTEM 15 YRS
LIGHT/TRAFFIC LIGHT SYSTEM 20 YRS
ATHLETIC COURT/FIELD 50 YRS
OUTDOOR RECREATION AREA/PLAYGROUND 50 YRS
PICNIC TABLE 5 YRS
PICNIC TABLE 10 YRS
PICNIC TABLE 15 YRS
MONUMENT 25 YRS
MONUMENT 50 YRS
FLAG POLE 25 YRS
PARKING LOT/GARAGE 20 YRS
PARKING LOT/GARAGE 50 YRS
PLAZA 50 YRS
AIRPORT RUNWAY/STRIP/TAXIARY/APRON 50 YRS
FARM WELL 50 YRS
BRICK WALL 50 YRS
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 3
Page 15
FLAIR Property Manual
Florida Department of Financial Services
Code
Useful
Life
(Months)
Long Title
I260000000
I270000000
I280000000
I290000000
I291000000
I292000000
I293000000
I294000000
I300000000
I301000000
I302000000
I310000000
I311000000
I312000000
I313000000
I314000000
I315000000
I320000000
I330000000
I340000000
I350000000
I360000000
300
300
120
36
60
120
240
180
36
60
120
180
240
300
360
420
480
300
300
360
240
600
WATER TOWER 25 YRS
COMMUNICATIONS TOWER 25 YRS
SIGNAGE 10 YRS
FENCING 3 YRS
FENCING 5 YRS
FENCING 10 YRS
FENCING 20 YRS
FENCING 15 YRS
LANDSCAPING 3 YRS
LANDSCAPING 5 YRS
LANDSCAPING 10 YRS
POOL 15 YRS
POOL 20 YRS
POOL 25 YRS
POOL 30 YRS
POOL 35 YRS
POOL 40 YRS
FUEL FACILITY 25 YRS
WASH RACK 25 YRS
ELECTRIC DISTRIBUTION SYSTEM 30 YRS
BUS PASSENGER SHELTER 20 YRS
PARK DEVELOPMENT 50 YRS
L001000000
L002000000
L003000000
L004000000
L005000000
L006000000
L007000000
L008000000
L009000000
L010000000
60
120
180
240
300
360
420
480
540
600
LIBRARY
LIBRARY
LIBRARY
LIBRARY
LIBRARY
LIBRARY
LIBRARY
LIBRARY
LIBRARY
LIBRARY
O001000000
O010000000
O011000000
O012000000
O013000000
O020000000
O030000000
O040000000
O050000000
O060000000
O061000000
O062000000
36
60
120
180
240
240
240
240
60
36
60
120
PROMOTIONAL ITEM/PRIZE 3 YRS
LIVESTOCK 5 YRS
LIVESTOCK 10 YRS
LIVESTOCK 15 YRS
LIVESTOCK 20 YRS
TRAIN 20 YRS
AIRCRAFT 20 YRS
SHIP/VESSEL 20 YRS
DRUG INTERDICTION DOG 5 YRS
COMPUTER SOFTWARE 3 YRS
COMPUTER SOFTWARE 5 YRS
COMPUTER SOFTWARE 10 YRS
R001000000
R002000000
R003000000
24
36
48
RESOURCES
RESOURCES
RESOURCES
RESOURCES
RESOURCES
RESOURCES
RESOURCES
RESOURCES
RESOURCES
RESOURCES
5 YRS
10 YRS
15 YRS
20 YRS
25 YRS
30 YRS
35 YRS
40 YRS
45 YRS
50 YRS
LEASEHOLD IMPROVEMENT 2 YRS
LEASEHOLD IMPROVEMENT 3 YRS
LEASEHOLD IMPROVEMENT 4 YRS
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 3
Page 16
FLAIR Property Manual
Florida Department of Financial Services
Code
R004000000
R005000000
R006000000
R007000000
R008000000
R009000000
R010000000
R011000000
R012000000
R013000000
R014000000
Useful
Life
(Months)
60
72
84
96
108
120
132
144
156
168
180
X001000000
X002000000
X003000000
X004000000
Long Title
LEASEHOLD
LEASEHOLD
LEASEHOLD
LEASEHOLD
LEASEHOLD
LEASEHOLD
LEASEHOLD
LEASEHOLD
LEASEHOLD
LEASEHOLD
LEASEHOLD
IMPROVEMENT
IMPROVEMENT
IMPROVEMENT
IMPROVEMENT
IMPROVEMENT
IMPROVEMENT
IMPROVEMENT
IMPROVEMENT
IMPROVEMENT
IMPROVEMENT
IMPROVEMENT
5 YRS
6 YRS
7 YRS
8 YRS
9 YRS
10 YRS
11 YRS
12 YRS
13 YRS
14 YRS
15 YRS
LAND AND INEXHAUSTIBLE LAND IMPROVEMENTS
NON-DEPRECIABLE INFRASTRUCTURE (DOT ONLY)
NON-DEPRECIABLE WORKS OF ART
CONSTRUCTION WORK IN PROGRESS
Quick Reference Table
The State Standard Class Code, General Ledger Code, and
Record Type correlation can be found easily in this crosswalk.
STATE
STANDARD
CLASS
CODE
GENERAL
LEDGER
CODE
DESCRIPTION
RECORD TYPE
A***
B***
264**
272**
6
2
C***
F***
I***
284**
276**
274**
L***
O***
R***
X001
X002
X003
X004
282**
288**
267**
271**
263**
266**
278**
WORKS OF ART (DEPRECIABLE)
BUILDINGS AND BUILDING
IMPROVEMENTS
PROPERTY UNDER CAPITAL LEASE
FURNITURE AND EQUIPMENT
INFRASTRUCTURE AND INFRASTRUCTURE
IMPROVEMENTS
LIBRARY RESOURCES
OTHER FIXED ASSETS
LEASEHOLD IMPROVEMENTS
LAND AND LAND IMPROVEMENTS
INFRASTRUCTURE (DOT)
WORKS OF ART (NON-DEPRECIABLE)
CONSTRUCTION WORK IN PROGRESS
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
6
3
4 (DEFAULT)
6
6 (DEFAULT)
6
1
4
6
5
Chapter 3
Page 17
FLAIR Property Manual
Florida Department of Financial Services
CHAPTER 4
FIXED ASSETS – ACCOUNTING FUNCTION
(FA)
Property Accounting Mini Menu
The Property Accounting Mini Menu is displayed when the code
“FA” is entered in the TYPE field on any FLAIR screen. The FA
function is used by the property accountant to record accounting
information concerning property items. In order to access this
function, the accountant must be given access to the FA function
within his/her Access Control records. The five capabilities
within this function are:
1 - Property General Accounting (16)
2 - Single Item Depreciation (DA)
3 - Mass Transfer Request (MT)
4 - Depreciation Request (DR)
5 - Property Disposition/Restoration or Single Item
Transfer (PM)
FA Property Accounting Mini Menu screen
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
FAMU
08 15 46
10/01/2003
PROPERTY ACCOUNTING MINI MENU
REC TYPE
REQ DATA
SEL OPTIONS
16 PROPERTY GENERAL ACCOUNTING
S,I
DA SINGLE ITEM DEPRECIATION
ITEM
S
MT MASS TRANSFER REQUEST
A,I
DR DEPRECIATION REQUEST
A,I
PM PROPERTY DISPOSITION/RESTORATION
ITEM
D,T
OR SINGLE ITEM TRANSFER
SEL
S
REC TYPE 16 SINGLE INPUT / REC TYPE DA SINGLE ITEM DEPRECIATION
I
REC TYPE 16 SINGLE INQUIRY / REC TYPE MT OR DR INQUIRY-UPDATE
D
DISPOSITION/RESTORATION
T
SINGLE ITEM TRANSFER
A
REC TYPE MT OR DR ADD
NOTE: TR16 SINGLE UPDATE W/EXPANDED DATA DISPLAY ACCESSIBLE FROM I SEL OPTION
REC TYPE
SEL:
ITEM:
TYPE
SEL
Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12CONT
MAIN RFRSH
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 4
Page 1
FLAIR Property Manual
Florida Department of Financial Services
1.
In the REC TYPE field, enter the code for the desired
capability. The codes are:
16 - Property General Accounting
DA - Single Item Depreciation
MT - Mass Transfer Request
DR - Depreciation Request
PM - Property Disposition/Restoration or Single Item
Transfer
2.
In the SEL field, enter the desired screen selection option
code. The selection code available depends on the
capability selected on the REC TYPE field.
If REC TYPE is “16”, the SEL options available are:
S - single input
I - single inquiry
If REC TYPE is “DA”, the SEL option available is:
S - single item depreciation
If REC TYPE is “MT”, the SEL options available are:
A - mass property transfer add
I - inquiry-update
If REC TYPE is “DR”, the SEL options available are:
A - depreciation request add
I - inquiry-update
If REC TYPE is “PM”, the SEL options available are:
D - disposition/restoration
T - single item transfer
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 4
Page 2
FLAIR Property Manual
Florida Department of Financial Services
3.
In the ITEM field, enter the property item number. This is
an eight-character field the first two characters are
alphanumeric and the last six characters are numeric. ITEM
is required when REC TYPE is “DA” or “PM”.
4. The appropriate codes may be entered in the TYPE and SEL
fields to transfer to a different screen. Any valid TYPE
and SEL may be entered. The valid program functions for
this screen are:
PF4 - return to the main accounting menu screen
PF5 - refresh the screen.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 4
Page 3
FLAIR Property Manual
Florida Department of Financial Services
Property General Accounting
(16)
TR16, Property General Accounting, is provided to record
property accounting transactions that cannot be recorded through
any other Transaction Type.
TR16 is used to record the following:
1.
Beginning property balances
2.
Donated Property
3.
Adjustments for property items previously entered
that do not require a disbursement
4.
Additions to property items previously entered
that do not require a disbursement
TR16 is included within the Fixed Asset - Accounting
Function. Access to the FA function is determined by the
operator’s Access Control set-up. The operator must be given
update (U) capability within the FA function to enter a TR16.
TR16 updates the Property Master in the same way that a
disbursement transaction does. The transaction type tells the
system that a property transaction is being entered.
Unlike TR10, when making an entry using TR16, the input
operator enters both the (input) GL and the (offsetting) OFFSET
GL on the same input screen, processing both the debit and the
credit sides of the accounting entry. The GL must be a 26***,
27***, or 28*** code for all fund types (Governmental,
Proprietary, or Fiduciary). TR16 does not go through Voucher
Processing so a voucher schedule cannot be produced through this
transaction.
Some examples of the accounting entries involved with a TR16
are shown beginning on the next page.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 4
Page 4
FLAIR Property Manual
Florida Department of Financial Services
Entering Beginning Balances
The following General Ledger codes should be used to enter
beginning property balances onto the Property Master file.
Governmental Funds
(GF = 10,20,30,40)
TR16 will be used to enter fixed assets into the General
Fixed Asset Account (GF = 80) by making the following entry for
each property item.
GL
Description
DR
2****(GL)
Property, Plant, and Equipment
X
7****(Offset GL) Expenditures
or
6****(Offset GL) Property Transfer, Revenue from Fines
or Settlements, Donated Property
CR
X
I/A
I
I
X
I
Proprietary, Fiduciary, Permanent Funds
(GF = 50,60,71,72,73,74,76)
TR16 will be used to enter fixed assets into a Proprietary,
Fiduciary or Permanent Fund by making the following entry for
each property item.
GL
Description
2****(GL)
Property, Plant, and Equipment
2****(Offset GL) Property, Plant, and Equipment
DR
X
CR
X
I/A
I
I
Note: The same General Ledger code is used for both the GL and
the Offset GL. This will place the property item on the Property
Master file (after overnight processing), but will not affect any
other General Ledger accounts.
Special note: If the asset is owned by a proprietary fund
and must also be added to the general ledger (since the above
entry will only add the asset to the property master file), a
“correcting” entry must also be entered to add the asset to the
general ledger. The user will enter a TR58 to back-out the entry
from the “incorrect” general ledger (including the BPIN), and reenter the item with a TR58 (and the BPIN) making certain to use
the asset GL Code (2****) as the input GL on the re-entry. This
will cause the automated entry shown in Chapter 2, page 23 to
occur, therefore adding the item to the general ledger. Refer to
the FLAIR procedures manual for more information about TR58.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 4
Page 5
FLAIR Property Manual
Florida Department of Financial Services
Entering Donated Property
When entering donated property the following entries should
be made using a TR16.
Governmental Funds
(GF = 10,20,30,40 Current Use Fund)
(GF = 80 Ownership Fund into which this item is recorded)
GL
Description
DR
2****(GL)
Property, Plant, and Equipment
62100(Offset GL) Capital Grants and Donations
CR
I/A
X
I
I
X
Other, more specific examples of accounting entries to be
entered (using a TR16) for donated property follow.
Equipment was received as a donation:
GL
Description
27600(GL)
Furniture and Equipment
62100(Offset GL) Capital Grants and Donations
DR
CR
I/A
X
I
I
X
A vehicle seized during a drug arrest was confiscated by the
state:
GL
Description
27600(GL)
Furniture and Equipment
61600(Offset GL) Fines, Forfeits, Judgments,
and Settlements
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
DR
CR
X
I/A
I
X
I
Chapter 4
Page 6
FLAIR Property Manual
Florida Department of Financial Services
Vehicles and equipment seized by the federal government are
given to the state:
GL
27600(GL)
62100(Offset GL)
Description
Furniture and Equipment
Capital Grants and Donations
DR
CR
I/A
X
I
I
CR
I/A
X
I
I
X
Proprietary, Fiduciary, Permanent Funds
(GF = 50,60,71,72,73,74,76)
GL
Description
2****(GL)
Property, Plant, and Equipment
68700(Offset GL) Capital Grants and Donations
DR
X
Amounts indicated on items entered as donations will be
included in the Asset Acquisition Cost (ACQ.COST) and the
Purchasing Fund Donated Value (DONATED VALUE) fields on the
Property Master File.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 4
Page 7
FLAIR Property Manual
Florida Department of Financial Services
Transaction 16 Screens
Property General Accounting - Add
If a TYPE of “16” and a SEL code of “S” are entered on any
FLAIR screen, the Transaction 16 Single Input request screen will
display. (See below.) This screen is used to record one entry at
a time with or without the Expansion File data displayed. When
using TR16, accessing an Expansion File is optional. Procedures
for the use of this screen are described below.
TR16 Single Input Request screen
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
16S1
10/01/2003
08 16 51 TR 16 - PROPERTY GENERAL ACCOUNTING - SINGLE INPUT - REQUEST
L1 L2 L3 L4 L5
85
EO VR OBJECT PPI
NOTE:
EO (EXPANSION OPTION) WILL NOT DEFAULT TO 00 (STANDARD) ON THIS SCREEN
TYPE
SEL
Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12CONT
MINI MAIN RFRSH
On line 9 of the Single Input Request screen the operator
should enter the appropriate data under the following field
titles. If Organization (L1 L2 L3 L4 L5), EO, VR, and/or OBJECT
are entered, the transaction will be expanded via the Expansion
Files. If the Organization only is entered, the transaction will
not be expanded through the Expansion Files and necessary data
must be entered by the operator on the subsequent screen.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 4
Page 8
FLAIR Property Manual
Florida Department of Financial Services
L1 L2 L3 L4 L5
Organization; required field.
EO
Expansion Option; optional field –
edited against security access if
entered; if not entered then L1-L5 is
edited against Title File.
VR
Expansion Option Version; optional
field.
OBJECT
Object Code; optional field – edited
against the Title File.
PPI
Prior Period Indicator; optional field;
defaults to current fiscal year.
After entering the desired data codes, the operator will
depress the ENTER key. Depending on whether an Expansion Option
record was entered or not, either the Expanded Single Input
screen (below) or the Unexpanded Single Input screen (next page)
will display. Procedures for the use of these screens begin on
the next page.
TR16 Expanded Single Input screen
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
16S3
TR 16 - PROPERTY GENERAL ACCOUNTING - SINGLE INPUT
DOC-NO
G
LINE
L1 L2 L3 L4 L5 EO VR OBJECT
85 10 02 02 213 00 02 512000
....AMOUNT....
BPIN
CAT
060000
OFFSET GL
COUNT
YR
00
GRANT
GL
27600
GY
CNTRT
SEC-DOC-NO
OFFSET EGL VENDOR-ID
INVOICE
EGL
10/01/2003
DESCRIPTION
EOB
CY
ECAT
OCA
TRN-DT
PPI
SUB-VENDOR-ID
OTHER-DOC
B
STATE-PROGRAM
EP
1112110000 000000
AU
08:17:08
PID
SC
PROJECT ID
EF
OPERATING FUND: GF 10 SF 1 FID 000001 BE 85100000 IBI 00
OWNERSHIP FUND: GF 80 SF 9 FID 000001
NEXT: L1-L5 85 10 02 02 213 EO 00 VR
OBJECT 512000 PPI
TYPE
SEL
Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12-CONT
MINI MAIN RFRSH
CAN
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 4
Page 9
FLAIR Property Manual
Florida Department of Financial Services
TR16 Unexpanded Single Input screen
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1.
16S2
08 17 23
DOC-NO
G
10/01/2003
TR 16 - PROPERTY GENERAL ACCOUNTING - SINGLE INPUT
LINE
L1 L2 L3 L4 L5
85 10 02 02 213
....AMOUNT...
BPIN
CAT
OFFSET GL
COUNT
YR
GRANT
GL
GY
OFFSET EGL
INVOICE
EGL
CNTRT
OBJECT
EOB
CY
SEC-DOC-NO
VENDOR-ID
DESCRIPTION
ECAT
OCA
OFS
PPI
SUB-VENDOR-ID
OTHER-DOC
STATE-PROGRAM
AU
TRN-DT
GF SF FID
B
EP
PID
SC
PROJECT ID
BE
IBI
EF
NEXT: L1 L5 85 10 02 02 213 EO
VR
OBJECT
PPI
TYPE
SEL
Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12CONT
MINI MAIN RFRSH
CAN
On line 5 of the Expanded screen and on line 6 of the
Unexpanded screen, the operator will find the following
fields displayed ready for input.
DOC-NO
Document Number; required field.
LINE
Document Line Number; optional field.
SEC-DOC-NO
Secondary Document Number; optional
field.
TRN-DT
Transaction Date; defaults to the
current date if left blank.
Also on those same lines, L1 L2 L3 L4 L5, EO, VR, OBJECT,
and PPI are displayed from the previous screen and are
protected on the Expanded screen. Only the fields of L1 L2
L3 L4 L5 are protected on the Unexpanded screen.
2.
On line 8 of the Expanded screen and on line 9 of the
Unexpanded screen, the operator will find the following
fields displayed ready for input.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 4
Page 10
FLAIR Property Manual
Florida Department of Financial Services
3.
AMOUNT
Transaction amount; required field;
enter a positive amount for a debit and
a negative amount for a credit.
OFFSET GL
Offsetting General Ledger Code; required
field. **Refer to the table on page 15
for limitations and edits related to
entering an Offset GL.
OFFSET EGL
Offsetting External General Ledger Code;
optional field.
VENDOR-ID
Vendor Identification Number; optional
field.
SUB-VENDOR ID
Sub-Vendor Identification Number;
optional field.
On line 11 of the Expanded screen and on line 12 of the
Unexpanded Screen, the operator will find the following
fields displayed ready for input.
BPIN
Beginning Property Item Number; optional
field; first two characters
alphanumeric, the last six numeric or
equal to “ZZZZZZ”.
COUNT
Count; optional field, but is not
allowed without the BPIN.
INVOICE
Invoice number; optional field.
DESCRIPTION
Optional field.
OTHER-DOC
Other Document Number; optional field.
B
Batch Character; optional field.
PID
Product Identifier; optional field.
SC
Status Code; required field.
input is:
Valid
A - Adjustment to Additions (default, if
SC left blank)
B - Adjustment to Beginning Balances
D - Adjustment to Deletions
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 4
Page 11
FLAIR Property Manual
Florida Department of Financial Services
4.
On line 14 of the Expanded screen and on line 15 of the
Unexpanded screen, the operator will find the following
fields displayed ready for input. CAT, GL, EGL, EOB, and
ECAT may be retrieved from the Expansion Set record if the
Set File is accessed. These fields may be overridden
(changed) or added by the operator on this screen.
CAT
Appropriation Category/Revenue Source;
required field – edited against Title
File, if left blank it defaults to
“000000;” also edited to OBJ such that:
-if OBJ is entered, and OBJ is less than
100000, CAT must be less than 010000,
but not 000000
-if OBJ greater than 099999, then CAT
must be greater than 009999
YR
Appropriation Year; defaults to “00” if
left blank.
GL
General Ledger Code; required field; GL
must be 26***, 27***, or 28***. **Refer
to the table on page 15 for limitations
and edits regarding the GL Code.
EGL
External General Ledger Code; optional
field.
EOB
External Object Code; optional field.
ECAT
External Category; optional field.
The following fields on line 14 of the Expanded screen may
be retrieved from the Expansion Option record, but may be
overridden (changed) by the operator on this screen. They
may be input on line 15 of the Unexpanded screen.
STATE-PROGRAM
State Program number; required and
edited against Title File.
EP
External Program; optional field.
PROJECT ID
Project Identifier; optional field.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 4
Page 12
FLAIR Property Manual
Florida Department of Financial Services
5.
On line 17 of the Expanded screen and on line 18 of the
Unexpanded screen, the following fields may be retrieved
from the Expansion Option record, but may be overridden
(changed) by the operator on this screen.
GRANT
Grant number; optional field.
GY
Grant Year; optional field.
CNTRT
Contract number; optional field.
CY
Contract Year; optional field.
OCA
Other Cost Accumulator; optional field.
AU
Agency Unique; optional field.
The EF (External Fund Type) field on line 17 of the Expanded
screen is protected and cannot be changed.
6.
On line 19, the operator will find the following fields
displayed if an Expansion Option record was accessed. These
fields are protected and cannot be changed.
Operating Fund
7.
GF
GAAFR Fund Type – only 10, 20, 30, 40,
50, 60, 71, 72, 73, 74, or 76 are valid.
SF
State Fund Type.
FID
Fund Identifier.
BE
Budget Entity.
IBI
Internal Budget Indicator.
On line 20, the operator will find the following fields
displayed if an Expansion Option record was accessed. These
fields are protected and cannot be changed.
Ownership Fund
GF
GAAFR Fund Type.
SF
State Fund Type.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 4
Page 13
FLAIR Property Manual
Florida Department of Financial Services
FID
Fund Identifier.
If an Expansion Option record was not accessed, the
following fields will be displayed for input on line 18.
OFS
Original Fund Source; optional field.
GF
GAAFR Fund Type; required field.
Notes about GF:
1. If SF=9, the GF must be 80
2. If GF=10,20,30,or 40 (Governmental
Fund), a correlating Ownership Fund
must be included on the correlation
table set up in the Expansion Files.
3. If GF=80 (General Fixed Asset),
the fund information must match the
Ownership Fund on the correlation table
set up in the Expansion Files.
SF
State Fund Type; required field.
FID
Fund Identifier; required field.
BE
Budget Entity; required field.
IBI
Internal Budget Indicator; required
field.
EF
External Fund; optional field.
8.
Once the desired data codes are entered, the operator should
depress the ENTER key. The transaction will be processed
and the requested screen and transaction will be returned.
If no request is made on line 22, the transaction will be
processed and a Single Input screen will return with the
original request data from the last screen.
9.
Line 22 may be used to transfer to a different screen or
process a new request.
10.
Lines 23 and 24 indicate the following available Program
Functions:
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 4
Page 14
FLAIR Property Manual
Florida Department of Financial Services
PF3 - processes current screen and returns
PF4 - processes current screen and returns
menu.
PF5 - refreshes screen and displays screen
before any input was made.
PF12- escapes and does not process current
mini menu.
main accounting
as it appeared
screen.
**Limitations, restrictions and edits related to entering
Offset GL and GL Codes on a TR16:
General Ledger/Offset General Ledger Table
If the ownership fund is a General Fixed Asset Account
(GF = 80):
GL Code
Offset GL Code
284**
724**
265**,268**,273**,275**,
277**,283**,289**,or 285**
725**
26***,27***,or 28***
(but not equal to any above
listed GL codes)
711**,718**,719**,721**,722**,
723**,616**,or 621**
If the ownership fund is Proprietary or Fiduciary (GF = 50, 60,
71, 73, 74, or 76):
GL Code
Offset GL Code
265**,268**,273**,275**,
277**,283**,or 289**
53*** or 775**
284**
284** or 487**
285**
53*** or 774**
263**,266**,267**,271**
272**,274**,276**,278**,
282**,284**,or 288**
Must equal the GL Code entered.
278** exceptions: When
using GL 278**, if the
amount is less than zero
These Offset GL codes may be used:
263**,267**,272**,274**,278** or
288**
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 4
Page 15
FLAIR Property Manual
Florida Department of Financial Services
(Continued from previous page.)
If the ownership fund is Proprietary or Fiduciary (GF = 50, 60,
71, 73, 74, or 76):
GL Code
Offset GL Code
OLO = 550000 only
263**
Otherwise:
Cannot be equal to 52100
Must be greater than 15099 and
less than 60000
May equal 781** or 687**
If the ownership fund is a Permanent Fund (GF = 72):
GL Code
Offset GL Code
265**,268**,273**,275**,
277**,283**,or 289**
53***,616**,621**,or 775**
284**
284** or 487**
285**
53***,616**,or 774**
263**,264**,266**,267**,
271**,272**,274**,276**,
278**,282**,284**, or 288**
Must equal GL Code
Exception: If the GL Code
equals 278** and the amount
is less than zero.
May also equal:
263**,267**,272**,274** or 288**
OLO must = 550000
263**
Otherwise:
Must be greater than 15099 and
less than 60000
Cannot be equal to 52100, 616** or
621**
May equal 781** or 687**.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 4
Page 16
FLAIR Property Manual
Florida Department of Financial Services
Property General Accounting - Inquire
On the same day of input, FLAIR users may inquire into
transactions entered.
To inquire into TR16 items entered, the
operator will enter a TYPE of “16” and a SEL code of “I” on any
FLAIR screen, and the Single Inquiry by Site Request screen (next
page) will display.
The operator will find his/her organization security
clearance displayed along with the data codes available for
entering search criteria. Data Codes to be entered as search
criteria include L1 L2 L3 L4 L5, USER ID, Ownership Fund (GF SF
FID BE IBI), DOC-NO, LINE, and GL. Only transactions within the
operator’s site and meeting the search criteria entered will be
displayed. If a data code is not entered, all TR16 transactions
entered that day within the operator’s site will display in L2-L5
order.
After completing the request screen, the operator will
depress the ENTER key. The first item meeting the search
criteria defined will display on the Single Inquiry by Site
screen (bottom of next page). The operator will find the
accounting entries as they appear on the Daily Input File. This
data is protected and cannot be changed.
Line 22, the NEXT line, may be used to transfer to a
different screen or process a new request.
Lines 23 and 24 indicate the following available Program
Functions:
PF3 - processes current screen and returns mini menu.
PF4 - processes current screen and returns main accounting
menu.
PF5 - refreshes screen and displays screen as it appeared
before any input was made.
PF6 - returns first record meeting search criteria.
PF8 - pages forward one screen.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 4
Page 17
FLAIR Property Manual
Florida Department of Financial Services
TR16 Single Inquiry screen 1
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
16I1
10/01/2003 08:20:25
TR 16 - PROPERTY GENERAL ACCOUNTING - SINGLE INQUIRY BY SITE - REQUEST
L1 L2 L3 L4 L5
85
USER ID
GF SF FID
BE
IBI
DOC-NO
G
LINE
GL
TYPE
SEL
Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--CONT
MINI MAIN RFRSH
TR16 Single Inquiry screen 2
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
16I2
08 20 32
DOC-NO
G 7890
10/01/2003
TR 16 - PROPERTY GENERAL ACCOUNTING - SINGLE INQUIRY BY SITE
LINE
L1 L2 L3 L4 L5 EO VR OBJECT
SEC-DOC-NO
TRN-DT
85 20 04 00 000 BB 05 011000
10/01/2003
....AMOUNT....
5000.00
BPIN
CO123456
CAT
060000
OFFSET GL
62100
COUNT
YR
00
GL
26600
GRANT
GY
OFFSET EGL
INVOICE
EGL
CNTRT
EOB
CY
VENDOR-ID
DESCRIPTION
OSCEOLA PAINTING
ECAT
OCA
SUB-VENDOR-ID
OTHER-DOC
STATE-PROGRAM
1112110000 000000
AU
OFS
PPI
EP
B
PID
SC
B
PROJECT ID
EF
OPERATING FUND: GF 10 SF 1 FID 000001 BE 85100000 IBI 00
OWNERSHIP FUND: GF 80 SF 9 FID 000001
NEXT:
TYPE
SEL
L1 L2 L3 L4 L5
USER ID
GF SF FID
BE
IBI
DOC-NO
LINE GL
85
G
Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12CONT
MINI MAIN RFRSH TOP
FWD
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 4
Page 18
FLAIR Property Manual
Florida Department of Financial Services
Property General Accounting - Update
The Single Update by Site screen (bottom next page) should
be used to make changes or corrections to transactions entering
the system on the current day. To make corrections to entries
entered on a prior day, the operator must reverse the original
entry and reenter it correctly.
The operator can access the Single Update by Site screen by
retrieving the record to be changed, via the Single Inquiry
function, and then type a “U” in the SEL field at the bottom of
the screen, and depress the ENTER Key. (See the update screen on
the next page.)
The DELETE field is available to delete an entry from the
Daily Input File. To delete the entry entirely, type a “D” in
the DELETE field and depress the ENTER key. The entry will then
be removed from the Daily Input File. The operator may change
existing data on the update screen by using the “Tab” key to “tab
to” the field to be changed and then type in the new data.
Certain data codes may not be changed. These are:
L1 L2 L3 L4 L5
EO
VR
OBJECT
GF, SF, FID
EF
OFS
OWNERSHIP FUND
If any changes are to be made to GL or OFFSET GL, they must
meet the same requirements prescribed for on the TR 16 input
screen. (See page 15.) Any changes to GL must fall within the
26***, 27***, or 28*** codes.
The following codes may not be deleted:
DOC-NO
AMOUNT
OFFSET GL
CAT (unless object = 000000)
GL
The Single Update by Site screen may be used to transfer to
a different screen. If the TYPE and/or SEL fields are left
blank, the system will return to the original mode of Inquiry
used to access the Update screen.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 4
Page 19
FLAIR Property Manual
Florida Department of Financial Services
There is no “NEXT” line on the Single Update by Site screen.
If another record is to be updated, the operator must first
retrieve the record via the TR 16 Inquiry function and follow the
procedures outlined on the previous page.
Lines 23 and 24 indicate the following available Program
Functions:
PF3 - processes current screen and returns mini menu.
PF4 - processes current screen and returns main accounting
menu.
PF5 - refreshes screen and displays screen as it appeared
before any input was made.
PF12- escapes and does not process current screen.
TR16 Single Update screen
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
16U1
10/01/2003
TR 16 - PROPERTY GENERAL ACCOUNTING - SINGLE UPDATE BY SITE
08:20:51
DELETE:
DOC-NO
G 100
LINE
L1 L2 L3 L4 L5 EO VR OBJECT
85 10 02 02 213 00 02 512000
....AMOUNT....
1400.00
BPIN
BB193846
CAT
060000
OFFSET GL
72100
COUNT
YR
00
GRANT
OFFSET EGL
INVOICE
GL
27600
GY
EGL
CNTRT
SEC-DOC-NO
VENDOR-ID
VF592857362001
DESCRIPTION
DELL PC TOWER
EOB
CY
ECAT
OCA
AU
PPI
SUB-VENDOR-ID
OTHER-DOC
STATE-PROGRAM
1112110000 000000
OFS
TRN-DT
10012003
B
EP
PID
SC
B
PROJECT ID
EF
OPERATING FUND:
OWNERSHIP FUND:
GF 10 SF 1 FID 000001 BE 85100000 IBI 00
GF 80 SF 9 FID 111111
TYPE
SEL
Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--CONT
MINI MAIN RFRSH
CAN
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 4
Page 20
FLAIR Property Manual
Florida Department of Financial Services
Single Item Depreciation
(DA)
For property record types that require the recording of
depreciation expenses, it is sometimes necessary to calculate the
(up-to-date) depreciation of those assets if:
1. the asset is to be moved to another fund
2. the asset is to be sold, traded, junked, cannibalized or
deleted (the depreciation must be calculated before the
asset is removed from the Master File)
3. any change in the status of the asset requiring
depreciation
Factors to be considered in computing the periodic
depreciation of a fixed asset are its initial cost, its
recoverable cost at the time it is retired from service (salvage
value), and the length of life of the asset (ELU). When the
class code is entered on the record of a given property item, the
Estimated Life Units (ELU) for that item is automatically
indicated on the property record based on the class code added.
Please refer to the class code list in chapter 3 for samples of
useful life units of fixed assets within the different class
codes.
Property items set up for straight-line depreciation will be
required to have the depreciation current on a given item before
that item may be disposed of. That is, before the status code on
property item is changed from blank (active) to one of the
disposition status codes (and the depreciation is not current),
an error message will prevent that item from being disposed of
until the depreciation has been made current.
The Single Item Depreciation (DA) function allows the agency
property custodian to record depreciation for one item and at the
same time, if necessary, to change the salvage value or the
property’s received date.
Beginning on the next page, the Single Item Depreciation
(DA) function screens are described.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 4
Page 21
FLAIR Property Manual
Florida Department of Financial Services
If depreciation needs to be calculated on-line in order to
bring a single property item’s depreciation up to date, then, the
DA function will be used to request such calculations. On the
Property Accounting Mini Menu screen (FA), the operator will
input a REC TYPE of “DA”, a SEL of “S”, and the appropriate item
number (ITEM NUM).
When the ENTER key is depressed, the Property Single Item
Depreciation screen (below) will display.
DA Single Item Depreciation screen
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
DAS1
08 21 45
10/01/2003
PROPERTY SINGLE ITEM DEPRECIATION
L1 L2 L3 L4 L5
85 20 04 00 000
ELU
372
RLU
339
ACQ. COST
525000.00
STOP-DT
ITEM NUM
BL 000015
C-USAGE
COST FOR DPR.
2499.99
EST. SALVAGE
225000.00
PERIOD END-DT
ACQ-DT
09/30/2001
PROPERTY-DOC
M-PCT
ACCUM-DPR-AMT
13333.28
AMT TO BE DEP
REC-DT
09302001
M-AMOUNT
833.33
ACD-DT
05/31/2003
ADJ-DT
YTD-DPR-AMT
6666.64
PPI
NEXT ITEM NO.
TYPE
SEL
Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12CONT
MINI MAIN RFRSH
CAN
The following fields are displayed protected and cannot be
changed:
L1 L2 L3 L4 L5
ACQ-DT
RLU
COST FOR DPR.
M-AMOUNT
ACCUM-DPR-AMT
YTD-DPR-AMT
AMT TO BE DEP
Effective Date
October 1, 2003
ITEM NUM
ELU
C-USAGE
M-PCT
ACQ. COST
ACD-DT
STOP-DT
ADJ-DT
Supersedes:
January 7, 2003
Chapter 4
Page 22
FLAIR Property Manual
Florida Department of Financial Services
The following fields are displayed and are to be used to
record any necessary adjustments for the item:
REC-DT
EST. SALVAGE
PERIOD END-DT
PPI
The results of this request will be an on-line update of
depreciation for the specific property item indicated. This will
be necessary when a property item is being transferred or
disposed of and depreciation must be current.
PROPERTY-DOC
Property Document Number; required.
REC-DT
Received Date; required. It cannot be
greater than or equal to the period
ending date.
ELU
Expected Life Units; required.
Automated based on the class code
entered. Cannot be changed.
EST. SALVAGE
Estimated Salvage Value; optional.
input, cannot be less than zero or
greater than the acquisition cost.
PERIOD END-DT
Period End Date; required. This is the
date through which depreciation will be
calculated.
PPI
Prior Period Indicator is optional.
If
After the depreciation request has been completed and when
the ENTER key is depressed, there will be an immediate update to
the Master File and an immediate update to the Property History
file creating a RTYPE=0 (non-accounting data). Only after
nightly processing will the accounting entries be created in the
appropriate funds. This will be a RTYPE=1 on the Property
History file.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 4
Page 23
FLAIR Property Manual
Florida Department of Financial Services
Line 22 is the NEXT line where the operator can request
another property item for depreciation by filling in the ITEM NUM
field. The operator may also transfer to a different screen by
using the TYPE and SEL fields.
Lines 23 and 24 indicate the following available Program
Functions:
PF3 - processes current screen and returns mini menu.
PF4 - processes current screen and returns main accounting
menu.
PF5 - refreshes screen and displays screen as it appeared
before any input was made.
PF12- escapes and does not process current screen.
Once Single Item Depreciation has been requested (after
nightly processing) the following accounting entries will be
posted to the agency’s records as a TR03.
Governmental and Permanent Funds (GF = 80, 72)
GL
2****
72500
Description
DR
Accumulated Depreciation
General Fixed Asset Depreciation
Expense
CR
I/A
X
A
X
A
Proprietary and Fiduciary Funds (GF = 50, 60, 71,
73, 74, 76)
GL
2****
775**
Description
DR
Accumulated Depreciation
Operating Expense, Depreciation
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
X
CR
I/A
X
A
A
Chapter 4
Page 24
FLAIR Property Manual
Florida Department of Financial Services
Mass Transfer Request
(MT)
The Mass Transfer request function is used when an agency
wants to record the transference of all property items within
defined parameters. For example, if an agency wanted to move all
property items within a particular organization (L1-L5) to a new
organization. This screen would process that transfer. Or, if
the agency wanted to move all items in one location to another
location, the Mass Transfer screen would accomplish that
transfer. The Mass Transfer screen that follows indicates the
various mass transfer requests that are available.
Mass Property Transfers - Add
If a REC TYPE of “MT” and a SEL of “A” are entered on the
Property Accounting Mini Menu screen, the screen shown below will
display. Procedures for use of this screen are given on the next
two pages.
MT Mass Property Transfers screen
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
MTA1
13 25 34
10/01/2003
TRANSACTION 01 - MASS PROPERTY TRANSFERS
PROPERTY-DOC
TRANSFER DATE
PPI
EXISTING:
ORG LVLS 1-5
AU
CONTRACT
CY
GRANT
GY
PROJECT ID
LOCATION
CID
ST PROGRAM
TRANSFER TO:
ORG LVLS 1-5
AU
CONTRACT
CY
GRANT
GY
PROJECT ID
LOCATION
CID
ST PROGRAM
....CURRENT USE FUND.....
GF SF FID
BE
IBI
....CURRENT USE FUND....
GF SF FID
BE
IBI
TYPE
SEL
Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12CONT
MINI MAIN RFRSH
CAN
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 4
Page 25
FLAIR Property Manual
Florida Department of Financial Services
For each Mass Transfer request, a PROPERTY-DOC (Property
Document Number), and TRANSFER DATE are required. If left blank,
the Transfer Date will default to the current date. PPI (Prior
Period Indicator) is optional on input.
All data elements can be changed when requesting a new Mass
Transfer transaction. Those data elements include the
Organization (ORG LVLS 2-5), Agency Unique (AU), CONTRACT,
Contract Year (CY), GRANT, Grant Year (GY), Project ID, LOCATION,
Custodian (CID), and CURRENT USE FUND codes.
There are two levels of Mass Transfer. One is the Security
Organization code transfer that is the highest level and most
powerful transfer request. L1-L5 are not input on this type
request, but any or all of the other elements may be input. Of
the other elements that may be input, Contract Year is not
allowed without a Contract. Additionally, Grant Year is not
allowed without a Grant. This request is all encompassing,
updating all the records within the Security ORG that match the
data code(s) input for transfer. “Within the Security ORG”
refers to the ORG code as it exists on the operator’s password
(access control) plus any ORG code falling below the Security
ORG.
NOTE: Because this request may involve extensive processing,
only one such request may be input per Security ORG CID per
night.
The second type of Mass Transfer is by requested
Organizational code. ORG code levels 1-5 are required on such a
request. To request Mass Transfer between ORG codes, the user
must put in the old ORG code and the ORG code to which the
records are to be transferred. Only the records matching the
existing Org. code will change. For example, if a Grant code
changes within a certain Org. code, the ORG code, as well as the
Grant number, are required on the Mass Transfer request. Only
that ORG code’s Grant number will change. If a Mass Transfer is
requested and all nine of the transfer elements are input, then
only property records with data matching all nine of these fields
will change. When Contract Year is input a Contract must be
present, and when Grant Year is input a Grant must be present.
There are no restrictions on requests per night for this
type of Mass Transfer. However, there is a restriction
concerning the number of history records produced using the Mass
Transfer function. A maximum of 100,000 transaction history
records per database per night will be allowed. Any requests
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 4
Page 26
FLAIR Property Manual
Florida Department of Financial Services
remaining as well as the unfinished request that produced the
100,000th history record will remain on the Mass Transfer Request
File until all are processed. Requests on this file will be
processed in chronological order based on the input data.
There will be historical records generated on the Property
History File and the Transaction History File resulting from Mass
Transfers. These historical records will carry a TR01.
Following a Mass Transfer update, report DPRR23B is
automatically produced displaying the entered requests and the
number of records changed by each request. This report is
available through the RDS (Report Distribution System). Users
should contact their agency RDS administrator to receive access
to this report through RDS. As stated, there is a limit imposed
of 100,000 history records per database per night.
After nightly processing, report DPRR23A is available
through the Report Request (RP) function (RUN BATCH PROP ERROR
REPORT). This report may also be accessed in the Report
Distribution system—if set up by the agency RDS administrator.
This report will list all of the mass transfer errors. If no
errors exist, the system will return a message ‘NO ERRORS
ENCOUNTERED FOR THIS REQUEST’.
The Mass Transfer is a very powerful/flexible tool that
allows for mass updates using a single request. Users should be
careful when using the Mass Transfer request function that the
requested data entered is correct, because of the numerous
records that will be changed.
Mass Property Transfers - Inquiry/Update
If a REC TYPE of “MT” and a SEL of “I” are entered on the
Property Accounting Mini Menu screen, the screen on the next page
will display.
The Inquiry/Update select option allows an agency to review
a Mass Transfer request entered earlier that day. All of the
fields may be changed as necessary. If deletion of the entire
request is desired, the operator will type a “D” in the Delete
field, and depress the ENTER key.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 4
Page 27
FLAIR Property Manual
Florida Department of Financial Services
MT Mass Transfer Request Inquiry/Update screen
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
MTI1
13 31 25
10/01/2003
MASS TRANSFER REQUEST INQUIRY/UPDATE
REQUEST ORG 85 ** ** ** ***
DELETE:
PROPERTY-DOC 10012003
EXISTING:
ORG LVLS 1-5
AU
CONTRACT
AAAAA
CY
GRANT
GY
PROJECT ID
LOCATION
CID
STATE PROGRAM
....CURRENT USE FUND......
GF SF FID
BE
IBI
TRANSFER DATE 10012003
PPI
TRANSFER TO:
ORG LVLS 1-5
AU
CONTRACT
BBBBB
CY
GRANT
GY
PROJECT ID
LOCATION
CID
STATE PROGRAM
....CURRENT USE FUND......
GF SF FID
BE
IBI
TYPE
SEL
Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12CONT
MINI MAIN RFRSH TOP
FWD
CAN
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 4
Page 28
FLAIR Property Manual
Florida Department of Financial Services
Depreciation Request
(DR)
This Record Type is used to request an automated
depreciation routine for all agency property records that have
been “set up” for depreciation. Before initiating this request,
it is advisable to run a simulated depreciation which allows the
agency to review how the actual depreciation will affect the
General Ledger. [See Chapter 5, Fixed Asset Custodial Function
(FC) for how to initiate a simulated depreciation request.]
Depreciation is calculated using the straight-line method.
The depreciation calculation is based on whole months only, and
will not calculate fractional monthly depreciation. If an agency
desires, depreciation can be calculated monthly, quarterly,
yearly, or for any time interval as long as it involves whole
months.
Each property record must meet certain data requirements for
depreciation to be calculated. They are:
1)
Monthly depreciation computed field (MDC) must
contain a ‘Y’.
2)
Only record types 2, 3, 4, and 6 will be
considered when calculating depreciation.
3)
Depreciation method (DPM) must be present and
equal ‘1’ (straight-line depreciation).
4)
The property status code (SC) must be blank
(active).
5)
For straight-line depreciation the following
additional elements are required:
A.
B.
C.
D.
E.
Receiving Date/Acquisition Date
Acquisition Cost
Estimated Salvage (may = blank or 0.00)
Expected Life Units (ELU)
Life Units (LU = 1) (for straight line)
Note: Records selected will be those with a CID matching
the CID of the operator initiating the depreciation request.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 4
Page 29
FLAIR Property Manual
Florida Department of Financial Services
If a property record meets the necessary data requirements
then the automated depreciation routine will proceed with the
following:
1)
Calculates Monthly Depreciation Amount (M-AMOUNT):
M-AMOUNT = ACQ. COST – EST. SALVAGE – DEPR. LTD
RLU
2)
Derives Cost for Depreciation (COST FOR DPR.) in one of two
ways:
a.
for newly added property, where no previous
depreciation calculations have been done within this
subsystem
COST FOR DPR. = M-AMOUNT. x (REC-DT - PERIOD END-DT)
b.
for property where depreciation has previously been
calculated within this subsystem
COST FOR DPR. = M-AMOUNT. x [PERIOD END-DT (on the
request file)- PERIOD END-DT (on the property
master record)]
3)
Adds COST FOR DPR. to LTD and YTD Accumulated Depreciation
fields (ACCUM-DPR-AMT and YTD-DPR-AMT).
4)
Moves the date in the Period Ending Date on the Property
Master record (PERIOD END-DT) to the Depreciation Activity
Date (ACD-DT) on the Property Master record. Moves the
Period Ending Date on the depreciation request file to the
property master record’s Period Ending Date (PERIOD END-DT)
and Depreciation Adjustment Date (ADJ-DT).
5)
Calculates Remaining Life Units (RLU) in one of two ways:
a.
for newly added property where no previous depreciation
calculations have been done within this subsystem
RLU = ELU-Months in Depreciation Period
b.
for property where depreciation has previously been
calculated within this subsystem
RLU = RLU-Months in Depreciation Period
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 4
Page 30
FLAIR Property Manual
Florida Department of Financial Services
6)
Adjusts Amount To Be Depreciated (AMT TO BE DEPR):
AMT TO BE DEP = ACQ COST – EST. SALVAGE – DEPR. LTD
– COST FOR DPR.
7)
Generates appropriate depreciation expense/accumulated
depreciation accounting entries:
Proprietary/Fiduciary Funds (GF = 50, 60, 71, 73, 74)
GL
Description
DR
77500
2****
Operating Expense, Depreciation
Accumulated Depreciation
CR
I/A
X
A
A
X
Governmental/Permanent Funds (GF = 80, 72)
Depreciation will be recorded in the General Fixed Asset
account (GF=80) that is correlated to the Governmental Fund:
GL
72500
2****
Description
DR
General Fixed Asset Depreciation Exp.
Accumulated Depreciation
CR
I/A
X
A
A
X
The above entries will carry Transaction Type '03' in the
Transaction History File. The depreciation request will update
all Property Master records that match the request record.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 4
Page 31
FLAIR Property Manual
Florida Department of Financial Services
Depreciation Reports
All phases of the data update will be accomplished by
writing the needed information on a work file to be used for
reports. Once the depreciation request is processed, the
following reports are automatically generated. These reports are
available in the Report Distribution System (RDS). The agency
RDS Administrator will set up users at each agency to receive
these reports:
DFCR01 - List of Fully Depreciated Property and Errors. Sorted by
Organization Code.
DFCR02 – Automated Depreciation Summary.
Code.
Sorted by Organization
DFCR02A – Automated Depreciation Summary.
Sorted by Fund.
DFCR02B – Automated Depreciation Summary.
Code within Fund.
Sorted by Organization
DFCR03 – Depreciation Report on Fields. Shows the data fields
updated by the depreciation process. Sorted by Organization
Code.
DFCR03A – Depreciation Report on Fields. Shows the data fields
updated by the depreciation process. Sorted by Fund.
DFCR03B – Depreciation Report on Fields. Shows the data fields
updated by the depreciation process. Sorted by Organization Code
within Fund.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 4
Page 32
FLAIR Property Manual
Florida Department of Financial Services
Depreciation Request - Add
The Depreciation Request is performed through the Property
Accounting (FA) function, which is accessed by typing “FA” in the
TYPE field on any FLAIR screen. Once on the Property Accounting
Mini Menu screen, the operator will input a REC TYPE of “DR” and
SEL of “A” and depress the ENTER key, to be transferred to the
Depreciation Request screen. (See the screen on the next page.)
The depreciation routine is requested by the Property
Custodian by organization code. Only those organization codes
within a custodian’s security access will be available for
depreciation.
If a Level 1 request is input and L2-L5 are asterisk-filled,
then the routine will calculate depreciation on all property in
the agency. If a LEVEL 3 request is input and L4-L5 are
asterisk-filled, then the routine will calculate depreciation on
all property at level 3 and below. Depreciation can also be
requested for all property within a specific organizational unit.
ORG. LVLS. 1-5, P E DATE, and REPORT VERSION are required fields
on this screen. If REPORT VERSION is left blank it will default
to version 1. SCHEDULING MICROFICHE is an optional field. If
used, an “X” must be entered.
NOTE: The Period ending date (P E DATE)--entered on the
request--and the receiving date (REC-DT)—-on the property
record--are the determining elements for calculating
depreciation. The PE DATE must be entered with the
depreciation request. A property record may be rejected
from the calculation of depreciation and posted to an error
listing if the item fails to pass all of the system edits
during the depreciation routine. The error listing will
provide an error message explaining the rejection.
Accumulated depreciation for these records will not be
calculated.
An error message “ACTUAL DEPRECIATION ALREADY REQUESTED”
will occur if the present request is a duplicate or would result
in a duplication because of requests crossing organizational
lines. (For example, if an agency requests a depreciation run for
Organization code 99 ** ** ** ***, then no other requests can be
made for that department.)
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 4
Page 33
FLAIR Property Manual
Florida Department of Financial Services
DR Automated Depreciation Request screen
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
CDP1
10/01/2003
08:47:04
AUTOMATED DEPRECIATION REQUEST
ORGANIZATIONAL REQUEST:
GL
GL
ORG. LVLS. 1-5
85 10 ** ** ***
85 20 03 ** ***
85 30 03 04 321
P E DATE
09302003
09302003
09302003
REPORT VERSION
1
1
1
VERSION '1' - SORTS BY ORG, FUND &
VERSION '2' - SORTS BY FUND & GL
VERSION '3' - SORTS BY FUND, ORG &
X - SCHEDULING MICROFICHE
TYPE
SEL
Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12CONT
MINI MAIN RFRSH
CAN
Depreciation Request - Inquiry/Update
The depreciation routine will run during nightly processing.
If an operator wishes to change a depreciation request entered
earlier that day, the Inquiry/Update screen should be accessed.
Changes may only be made on the same day that a request is
entered.
To access the Automated Depreciation Request Inquiry/Update
screen, a REC TYPE of “DR” and SEL of “I” must be entered on the
FA mini menu (FA Function- Property Accounting Mini Menu). A
screen like the one on the next page will display.
The ORG. LVLS. 1-5, P E DATE, REPORT VERSION, and SCHEDULING
MICROFICHE can be changed. Or, an entire line may be deleted by
typing a “D” in the DELETE field and depressing the ENTER key.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 4
Page 34
FLAIR Property Manual
Florida Department of Financial Services
DR Automated Depreciation Request Inquiry/Update screen
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
CDP2
10/01/2003
08:48:11
AUTOMATED DEPRECIATION REQUEST INQUIRY/UPDATE
ORGANIZATIONAL REQUEST:
GL
GL
ORG. LVLS. 1-5
85 10 ** ** ***
85 20 03 ** ***
85 30 03 04 321
P E DATE
09302003
09302003
09302003
REPORT VERSION DELETE
1
1
1
VERSION '1' - SORTS BY ORG, FUND &
VERSION '2' - SORTS BY FUND & GL
VERSION '3' - SORTS BY FUND, ORG &
X - SCHEDULING MICROFICHE
TYPE
SEL
Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12CONT
MINI MAIN RFRSH TOP
FWD
CAN
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 4
Page 35
FLAIR Property Manual
Florida Department of Financial Services
Property Disposition/Restoration – Master File
(PM)
The Property Disposition/Restoration screen is used by the
Property File Custodian to remove property items from the
Property Master File and to restore items to the File that were
previously removed.
To accomplish the removal or restoration of a fixed asset,
the Property Disposition/Restoration Single Update screen is
used. The property custodian reaches this screen via the Fixed
Asset – Accounting function (FA). If a REC TYPE of “PM”, a SEL
of “D”, and ITEM are entered on the Property Accounting Mini Menu
screen, the Property Disposition/Restoration screen displays.
(See below.)
When a disposition or restoration request is entered on this
screen, Property History records and accounting entries updating
the appropriate general ledger(s) will be generated with a TR02.
PM Property Master Disposition/Restoration screen
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
PMD1
10/01/2003 11:54:27
PROPERTY DISPOSITION/RESTORATION - MASTER FILE - SINGLE UPDATE
L1 L2 L3 L4 L5
85 20 04 00 000
ITEM NUM
BL-011785
....CURRENT USE FUND.....
GF SF FID
BE
IBI
50 2 050001 85200000 00
LOCATION
37 TL FULL
AMOUNT
1500.00
CH-ITEM NUM
OWNERSHIP FUND
GF SF FID
50 2 050001
DONATED VALUE
DESCRIPTION: LAP TOP DELL
.........................STATUS/DISPOSITION............. .........
SC DISP PROCEEDS DISP-RDOC DISP-VENDOR
DISPDT
DA
PPI
NEXT: ITEM NUM
TYPE
SEL
Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--CONT
MINI MAIN RFRSH
CAN
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 4
Page 36
FLAIR Property Manual
Florida Department of Financial Services
On the Property Disposition/Restoration Update screen,
certain fields are protected. They are brought forth from the
Property Master File and include:
L1 L2 L3 L4 L5
Organization Code
ITEM NUM
if this item is chained to another fixed
asset item on the Property Master File,
an error message “DISPOSITION NOT
ALLOWED IF ITEM(S) IS CHAINED TO THIS
ITEM”
LOCATION
Location Code of the displayed item.
CH-ITEM NUM
see ITEM NUM above
OWNERSHIP FUND
The fund or account which is designated
as the “owner” of the property. For
governmental funds this will be the
General Fixed Asset Account, for
Proprietary Funds it will be the
Proprietary Fund itself.
CURRENT USE FUND
A fund that is “using” the property,
different from the Purchasing Fund.
AMOUNT
The purchase price, or value of the
property when entered onto the agency
records.
DONATED VALUE
If donated property, the value at the
time of donation to the agency.
DESCRIPTION
Description of the property item as
entered by the agency.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 4
Page 37
FLAIR Property Manual
Florida Department of Financial Services
The unprotected fields on the Disposition/Restoration screen
display below the STATUS/DISPOSITION line and include:
SC
Status Code: a change must be entered in
this field. If SC=blank, it must be
changed to 2, 3, 4, 5, 7 or 8 (denotes a
disposition). If SC= 2, 3, 4, 5, or 7
it must be changed to blank (denotes a
restoration). If the current status is 8
it must be changed to 4 or blank Valid
status codes are:
blank
2
3
4
5
7
8
-
active
traded
junked/cannibalized
lost or stolen
deleted
casualty loss
lost or stolen items pending
Department of Financial
Services approval
DISP-PROCEEDS
Disposition Proceeds, optional; format
allows up to 9999999999.99.
DISP-RDOC
Disposition/Restoration Document Number,
required; 11 alphanumeric.
DISP-VENDOR
Disposition Vendor; Vendor
Identification Number, optional; 21
alphanumeric.
DISPDT
Disposition Date, defaults to current
date if left blank; 8 numeric in format
of MMDDYYYY.
DA
Disposition Authority, required; any
titled 2-character code identifying the
authority to dispose of the property.
PPI
Prior Period Indicator, optional;
defaults to current fiscal year.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 4
Page 38
FLAIR Property Manual
Florida Department of Financial Services
On line 22, the NEXT line, the ITEM NUM for the next item
for which disposal or restoration is desired, may be entered.
Also, on line 22, the appropriate TYPE and SEL codes may be
entered to transfer to a different screen. Any valid TYPE and
SEL may be entered.
Lines 23 and 24 indicate the following available Program
Functions:
PF3 - processes current screen and returns mini menu.
PF4 - processes current screen and returns main accounting
menu.
PF5 - refreshes screen and displays screen as it appeared
before any input was made.
PF12- escapes and does not process current screen.
Disposition of Fixed Assets
(SC=2,3,4,5,7)
As stated earlier, if a REC TYPE of “PM”, a SEL of “D”, and
ITEM are entered on the Property Accounting mini menu screen, the
Property Disposition/Restoration screen displays. (See previous
pages for field descriptions and procedures for using the
screen.) The accounting entries generated for the individual
types of asset disposition are described on the following pages.
Property History records and accounting entries to update
the appropriate general ledger(s) are generated with a TR02. This
screen is used to record the removal of fixed assets from the
Property Master for those assets that have been:
Traded (SC=2)
Junked/Cannibalized (SC=3)
Lost or Stolen (SC=4)
Deleted (SC=5)
Casualty Loss (SC=7)
Note: It is generally advisable to fully depreciate an item
using the Single Item Depreciation screens before disposing of
the item. That way, when the asset accounts are adjusted
reflecting the removal of the asset, the accounting entries
generated will reflect the maximum accumulated depreciation
amounts and the appropriate gain or loss. Please see page 21 of
this chapter for the procedures involved in requesting
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 4
Page 39
FLAIR Property Manual
Florida Department of Financial Services
depreciation of a single item.
Traded Fixed Assets
(SC=2)
Agencies may dispose of fixed assets by trading them in
during the purchase of other fixed assets. Exchanges may involve
similar assets or dissimilar assets. In either case, the
purchase price is reduced by the amount of the trade-in allowance
given for the asset traded. The trade-in allowance given by the
seller can be greater or less than the book value of the old
asset traded. Refer to the Trade-in Allowances on Fixed Asset
Purchases section discussed in chapter 2.
There are times when property is “swapped.” If an asset has
been swapped for another asset, the agency recognizes the new
fixed asset and any increase or decrease in the overall noncurrent asset value. It may be necessary to update the
depreciation accounts first, as stated earlier in the chapter,
before changing the status of the item to traded.
Below are the accounting entries that will be generated if
an item is disposed of using a SC=2 (traded or swapped).
Governmental/Permanent Funds
(GF=10,20,30,40,72)
GL
Description
DR
2****
72600
2****
Accumulated Depreciation
Gain or Loss on Disposal of GFA
Property, Plant, and Equipment
CR
I/A
X
A
A
A
CR
I/A
X
A
A
A
X
X
Proprietary/Fiduciary Funds
(GF=50,60,71,73,74,76)
GL
Description
2****
78100
2****
Accumulated Depreciation
Property Disposition Gain or Loss
Property, Plant, and Equipment
Effective Date
October 1, 2003
DR
Supersedes:
January 7, 2003
X
X
Chapter 4
Page 40
FLAIR Property Manual
Florida Department of Financial Services
Junked or Cannibalized Fixed Assets
(SC=3)
When a fixed asset is no longer useful in its entirety to
the agency and has no market value, it may be used for parts
rather than be discarded. If the asset is fully depreciated, no
loss is realized. The entries generated when an item is
cannibalized and disposed of using a SC=3 are shown below.
Governmental Funds or Proprietary Funds
(GF=10,20,30,40)
(GF=50,60,71,72,73,74,76)
GL
Description
DR
2****
2****
Accumulated Depreciation
Property, Plant, and Equipment
CR
I/A
X
A
A
X
If the accumulated depreciation applicable to the fixed
asset does not equal zero when the asset is junked or
cannibalized, a loss must be recorded in the agency’s records.
It would be necessary to update the depreciation accounts first,
as stated earlier in the chapter. The fixed asset is then
removed from the accounts and the loss is recorded.
Governmental Funds (GF = 80)/Permanent Funds (GF = 72)
GL
Description
DR
2****
726**
2****
Accumulated Depreciation
Gain or Loss on Disposal of GFA
Property, Plant, and Equipment
CR
I/A
X
A
A
A
X
X
There is the occasion when fixed assets are recorded in the
agency property records for “tracking” purposes, but not
depreciated. When those items are removed from tracking, a loss
is recorded.
GL
Description
726**
2****
Gain or Loss on Disposal of GFA
Property, Plant, and Equipment
Effective Date
October 1, 2003
DR
Supersedes:
January 7, 2003
CR
I/A
X
A
A
X
Chapter 4
Page 41
FLAIR Property Manual
Florida Department of Financial Services
Proprietary/Fiduciary
(GF=50,60,71,73,74,76)
GL
Description
DR
2****
78100
Accumulated Depreciation
Property Disposition Gain or Loss
CR
I/A
X
A
A
X
Lost or Stolen Fixed Assets
(SC=8 & 4)
There are times when assets simply fail to appear during
inventory. Those missing items should reflect the last inventory
date for which they were accounted. After sufficient time has
passed and an the item remains unfound, the agency may file a
police report for the missing property. When disposing of the
property on the property file, the police report number is used
as the disposition document number and the status code (SC) is
recorded as “8.” This is “lost or stolen items pending
Department of Financial Services approval.” The items with this
status code will appear on the Property Master report, and should
remain there for two inventory cycles. Note: no accounting
entries are generated to remove the property item from the agency
“books” until the final approval from the Dept. of Financial
Services is received and the agency property custodian changes
the status code.
When approval is given by the Department of Financial
Services the custodian will change the SC to “4” and the
following accounting entries are generated.
Governmental Funds
(GF=10,20,30,40)
Asset fully depreciated to zero value:
GL
2****
2****
Description
DR
Accumulated Depreciation
Fixed Assets
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
CR
I/A
X
A
A
X
Chapter 4
Page 42
FLAIR Property Manual
Florida Department of Financial Services
Governmental Funds (GF = 80)/Permanent Funds (GF = 72)
Asset fully depreciated, but still has value:
GL
2****
726**
2****
Description
DR
Accumulated Depreciation
Gain or Loss on Disposition of GFA
Fixed Assets
CR
I/A
X
A
A
A
CR
I/A
X
A
A
CR
I/A
X
A
A
A
X
X
Asset tracked, but not previously depreciated at all:
GL
726**
2****
Description
DR
Gain or Loss on Disposition of GFA
Fixed Assets
X
Proprietary/Fiduciary Funds
(GF=50,60,71,73,74,76)
GL
2****
78100
2****
Description
DR
Accumulated Depreciation
Property Disposition Gain or Loss
Fixed Assets
X
X
Deleted Fixed Assets
When fixed assets are no longer useful to the agency and
have no market value, they are discarded. If the asset is fully
depreciated, no loss is realized. The entries which record the
deletion and removal of fixed assets from agency files are the
same as those just listed above under ‘Junked or Cannibalized
Fixed Assets’.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 4
Page 43
FLAIR Property Manual
Florida Department of Financial Services
Casualty Loss of Fixed Assets
(SC=7)
This another deletion option used when a fixed asset is
damaged or spoiled due to acts of nature or some accident. The
asset is not fit for parts (see junk/cannibalize), is not
‘missing in action’ (see delete), or is not valuable enough to be
exchanged (see trade). If insurance replaces or repairs the item
it is to be re-added to the Property Master File with the
corrected value. Refer to ‘Junked or Cannibalized Fixed Assets’
for the accounting entries generated when an item is removed
because of casualty loss.
Restoration of Fixed Assets
(SC is blank)
Sometimes lost assets are later found, or items are removed
(disposed of) from the Property file in error. When an asset is
restored to the Property Master file using the Disposition/
Restoration screen, the status code is changed to blank and the
following accounting entries are generated:
Governmental Funds/Permanent Funds
(GF=10,20,30,40,72)
GL
Description
DR
2****
726**
Property, Plant, and Equipment
Gain or Loss on Disposal of GFA
X
726**
2****
Gain or Loss on Disposal of GFA
Accumulated Depreciation*
X
CR
I/A
X
A
A
X
A
A
CR
I/A
X
A
A
X
A
A
Proprietary/Fiduciary Funds
(GF=50,60,71,73,74,76)
GL
Description
DR
2****
78100
Property, Plant, and Equipment
Property Disposition Gain or Loss
X
78100
2****
Property Disposition Gain or Loss
Accumulated Depreciation *
X
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 4
Page 44
FLAIR Property Manual
Florida Department of Financial Services
*Note: Accumulated Depreciation general ledger codes are
tied directly to the related asset account; e.g., 27700
(Accumulated Depreciation – Furniture and Equipment) relates
directly to 27600 (Furniture and Equipment).
Reusing a Property Item Number
Property records on the Property Master File containing both
accounting and non-accounting data, or containing only nonaccounting data can be deleted and the item number reassigned to
another piece of property. This is done by using a TYPE of “PM”
and a SEL of “D” (on the “FA” Mini Menu screen). Once on the
Disposition/Restoration screen, the Status Code field should be
changed to a “5” (deleted status). During nightly update the
accounting entries for disposition will update the appropriate
general ledger with a TR02.
After recording the disposition of the property item, to
reuse that property item number, the operator will access the
Property Non-accounting (NA) function and add the “new” property
item using the “old” property number. After that, the necessary
accounting data is then entered with a TR 16. If all entries are
done on the same day, after nightly processing, the Property
Master File will be updated by merging the non-accounting data
with the accounting data. Thus, using the old property number
over.
Note: When a different piece of property is added using the
same ITEM number of an item previously deleted in the NonAccounting (NA) function, the old record (SC=5) will drop off the
file. After the deletion entry, the non-accounting data of the
replacement property item must be entered first (before the
accounting data) so as to purge the old record from the Property
Master file. If the accounting data (TR16) is entered prior to
the input of the non-accounting data (NA from the FC function),
the record will be rejected and posted to the property pending
file with a status of “F” (item number already has accounting
data) because the item had not been deleted, or status of “U”
(the property item has been deleted and non-accounting data does
not exist.)
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 4
Page 45
FLAIR Property Manual
Florida Department of Financial Services
Changing Fixed Asset Record Types
If a property item is inadvertently input (added to the
Property Master file) using an incorrect record type (REC TYPE);
for example, a Furniture and Equipment (REC TYPE=3) item is
entered as Land and Land Improvements (REC TYPE=1), correcting
this requires several steps. The following outlines the specific
steps involved in correcting a property item that was entered
with an incorrect REC TYPE:
1.
Screen print or copy the data with the “wrong” record type
from the Property Master File [TYPE of “PM” from the
Property Custodian Mini Menu function, (FC), using the
“wrong” Record Type (RTYP), plus the ITEM and ORG]. This
will provide the data to be re-entered with the correct REC
TYPE.
2.
Delete the property item via the Fixed Asset Disposition/
Restoration screen. From the FA (Property Accounting Mini
Menu) input REC TYPE of “PM” and SEL of “D” and the ITEM
NUM. Change the SC field to “5”. This removes the property
item from active records.
3.
Input the correct Non-Accounting data (using the same item
number) via the NA screen (from the “FC” function) enter a
TYPE of NA with the appropriate ORG and SEL the correct
record type. Entering the same property item number here
(after the item was deleted) cancels the inactive data on
the system, and the new data will replace the old. The nonaccounting data must be entered before the accounting data
or the item will be posted with an error message (after
nightly processing) of ‘U’ (property item disposed; no
update allowed) on the property pending file.
4.
Input the accounting information using TR16, which is
accessed from the FA function. During nightly processing,
the system merges the non-accounting data and the accounting
data, removing them from Property Pending and recording the
item in the Property Master file with the correct record
type.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 4
Page 46
FLAIR Property Manual
Florida Department of Financial Services
Note: Steps 1-5 should be entered on the same day, so that the
Property Master file will be correctly updated with a complete
record: the correct REC TYPE, ITEM number and accounting data.
Otherwise, the TR16 may be recorded on the Property Pending file
and the property custodian will have to take further action in
order to complete the update to the Property Master file and
remove the item from Property Pending.
Single Item Property Transfer – Master File
(PM)
The Property Transfer - Master File - Single Update screen
is used to transfer a single piece of property from one
organization to another, one location to another, etc. If a REC
TYPE of “PM”, a SEL of “T” and ITEM are entered on the Property
Accounting Mini Menu screen, the screen shown below will display.
PM Property Master Single Item Transfers
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
PMT1
10/01/2003
10:53:49
PROPERTY TRANSFER - MASTER FILE - SINGLE UPDATE
L1 L2 L3 L4 L5
94 20 04 00 000
OWNERSHIP FUND
GF SF FID
50 2 050001
AMOUNT
45000.00
CNTRT CY
ITEM NUM
EE-888888
CID
PROP
....CURRENT USE FUND.....
GF SF FID
BE
IBI
50 2 050001 94200000 00
VALUE
GRANT
LOCATION
37 0101
ELU
120
GY
PROJECT ID
AU
PROPERTY-DOC
CATEGORY
080392
EST. SALVAGE
GL
CLASS
27600 F042 00 00 00
TRANSFER DATE
PPI
DESCRIPTION
CATERPILLAR TRAC
NEXT: ITEM NUM
TYPE
SEL
Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--CONT
MINI MAIN RFRSH
CAN
Procedures for the use of this screen are described
beginning on the next page.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 4
Page 47
FLAIR Property Manual
Florida Department of Financial Services
The following types of transfers may be affected through use
of the Property Master File - Transfer screen:
1 - L2 L3 L4 L5
2 – LOCATION
3 - CID
4 – AU
5 – PROPERTY-DOC
6 - CURRENT USE FUND
7
8
9
10
–
–
–
–
GL
CLASS
CNTRCT
CY
11 – GRANT
12 – GY
13 – EST. SALVAGE
14 – TRANSFER DATE
15 – PPI
16 - PROJECT ID
Organization Code (required)
Location (required)
Custodian Identification
(required)
Agency Unique (optional)
Property Document Number
(required)
Current Use Fund (required)
GF SF FID BE IBI
General Ledger Code (required)
Class Code (required)**
Contract (optional)
Contract Year (required if
CNTRCT entered)
Grant (optional)
Grant Year (required if GRANT
entered)
Estimated Salvage Value
(optional; cannot be less than
zero or greater than
acquisition cost)
Date of Item Transfer (see NOTE)
Prior Period Indicator
(optional)
Project Identification
(optional)
** The first four digits of the class code may not be
changed on a property item that has been fully depreciated.
A property item may not be transferred if location code is
not added to the record. Likewise, property items that do not
possess an active status (blank) cannot be transferred.
NOTE: Amortization must be current if reclassifying Capital
Leases. Depreciation and/or Amortization must be current when
the ownership fund changes and/or the CURRENT USE Fund changes in
the following situations:
A - Proprietary to General Fixed Asset;
B - Proprietary to Proprietary;
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 4
Page 48
FLAIR Property Manual
Florida Department of Financial Services
C – General Fixed Asset to General Fixed Asset; and
D – General Fixed Asset to Proprietary.
Correlation edits are done for Grant to Contract, Grant to
Fund, Contract to Account Code, Project Identifier to Account
Code, and Project Identifier to Contract.
On line 21, the NEXT line, ITEM NUM for the next item to be
transferred may be entered. Line 22 can be used to transfer to a
different screen if the appropriate TYPE and SEL codes are
entered. Any valid TYPE and SEL may be entered.
Lines 23 and 24 indicate the following available Program
Functions:
PF3 - processes current screen and returns mini menu.
PF4 - processes current screen and returns main accounting
menu.
PF5 - refreshes screen and displays screen as it appeared
before any input was made.
PF12- escapes and does not process current screen.
When entering transfers, the Property Master File will be
updated and the Property History File and the Transaction History
File will carry a TR01 for the transfer.
FLAIR now carries historic cost data and the accumulated
depreciation or amortization when a property item is transferred
from one GF (GAAFR Fund Type) to another
.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 4
Page 49
FLAIR Property Manual
Florida Department of Financial Services
CHAPTER 5
FIXED ASSETS CUSTODIAN FUNCTION
(FC)
Property Custodial Mini Menu
The Fixed Assets - Custodial Function (FC) is used by the
Property Custodian to access and maintain the Property Master
File. In order to access this function, the Custodian must have
access to the Fixed Assets - Custodial Function (FC) with
his/her Access Control sign-on. Nine capabilities are included
within this function. These are:
1 - Custodian Title Information (CT)
2 - Property Non-Accounting Data Entry (NA)
3 - Property Pending File (PP)
4 - Property Master File Inquiry/Update (PM)
5 - Chained Item Inquiry (CI)
6 - Simulated Depreciation Request (DE)
7 - Depreciation Adjustment (DA)
8 - Property History Inquiry (PH)
9 - Property Inventory (PI)
Each of these is described in detail on the following pages.
In order to access any of the capabilities listed above, the
operator must use the Property Custodian Mini Menu screen. To
access this mini menu the operator will type “FC” in the TYPE
field on the bottom of any FLAIR screen and depress the ENTER
key. An example of the FC screen is shown on the next page.
Procedures for the use of this screen are described on the
following pages.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 1
FLAIR Property Manual
Florida Department of Financial Services
FC Property Custodian Mini Menu screen
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1.
FCMU
10/01/2003
TYPE
CI
CT
DE
DA
NA
PM
PP
PH
PI
SEL
A
I
U
TYPE
PROPERTY CUSTODIAN MINI MENU
FUNCTION DESCRIPTION
SEL OPTIONS
CHAINED ITEM INQUIRY
CUSTODIAN TITLE INFORMATION
A,I,U
SIMULATED DEPRECIATION REQUEST
A,I,U
DEPRECIATION ADJUSTMENTS
U
PROPERTY NON-ACCOUNTING DATA ENTRY
1,2,3,4,5,6
PROPERTY MASTER FILE INQUIRY/UPDATE
I,U
PROPERTY PENDING FILE
PROPERTY HISTORY INQUIRY
PROPERTY INVENTORY
A,I,U
SINGLE ADD SCREEN
SINGLE INQUIRY SCREEN
SINGLE UPDATE SCREEN
NA SEL OR PM RTYPE
1
LAND
2
BUILDING
3
FURN AND EQUIP
SEL
PAGE
RTYP
REQ DATA
ITEM
ORG
ITEM
ORG,ITEM
ITEM OR RTYPE
ITEM
SEL OR PM RTYPE
IMPROV /NOT BLDGS
CONSTRUCTION W-I-P
OTHER FIXED ASSETS
DC
TYPE
SEL
Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--CONT
MAIN RFRSH
ORG
In the TYPE field, enter the code for the desired
capability. The codes are:
CI
CT
DE
DA
NA
PM
PP
PH
PI
2.
ITEM
NA
4
5
6
11:25:02
-
Chained Item Inquiry
Custodian Title Information
Simulated Depreciation Request
Depreciation Adjustments
Property Non-Accounting Data Entry
Property Master File Inquiry/Update
Property Pending File
Property History Inquiry
Property Inventory
In the SEL field, enter the desired screen selection option
code. The selection code available depends on the
capability selected in the TYPE field.
If TYPE is “CI”, no SEL options are available, and the SEL
field should be left blank.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 2
FLAIR Property Manual
Florida Department of Financial Services
If TYPE is “CT”, the SEL options available are:
A - single add
I - single inquiry
U - single update
If TYPE is “DE”, the SEL options available are:
A - single add
I - single inquiry
U - single update
If TYPE is “DA”, the SEL option available is U - single
update.
If TYPE is “NA”, the SEL options available are:
1
2
3
4
5
6
-
Land
Building
Furniture and Equipment
Improvements Other than Buildings
Construction Work-in-Progress
Other Fixed Assets
If TYPE is “PM”, the SEL options available are:
I - single inquiry
U - single update
If TYPE is “PP”, no SEL codes are available, and the SEL
field should be left blank.
If TYPE is “PH”, no SEL codes are available, and the SEL
field should be left blank.
If TYPE is "PI", the SEL options available are:
A - single add
I - single inquiry
U - single update
3.
In the ITEM field, enter the property item number. This is
an eight-character field, the first two characters are
alphanumeric and the last six characters are numeric. ITEM
is required when the TYPE is “CI”, “NA”, “DA”, “PM”, or
“PH”.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 3
FLAIR Property Manual
Florida Department of Financial Services
4.
PAGE and RTYP are used only with a TYPE of “PM”. There are
two to four inquiry/update screens available with a TYPE of
“PM”. PAGE is used to denote which screen is desired.
PAGE=1
PAGE=2
PAGE=3
PAGE=4
retrieves
retrieves
retrieves
retrieves
screen
screen
screen
screen
1
2
3
4
All screens will display if PAGE is left blank.
NOTE: If PAGE is specified in the Inquiry/Update SEL
option, it will be maintained in the search process. This
means that the operator will only be viewing the page
specified of all records requested from the search criteria
used.
RTYP
Record Type to be accessed; acceptable input
is:
1 - Land
2 - Building
3 - Furniture and Equipment
4 - Improvements Other than Buildings
5 - Construction Work-in-Progress
6 - Other Fixed Assets
5.
In the ORG field, enter the specific organization unit to
which the property item is charged. ORG is required when
TYPE is “NA” or “CT”.
6.
In the DC field, enter the delegate code, if desired, when
adding, inquiring into, or updating custodian delegate
information.
7.
The appropriate codes may be entered in the TYPE and SEL
fields to transfer to a different screen. Any valid TYPE
and SEL may be entered. The valid PF (program function)
codes for this screen are:
PF4 - returns main accounting menu.
PF5 - refreshes screen and displays screen as it appeared
before any input was made.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 4
FLAIR Property Manual
Florida Department of Financial Services
Custodian Title Information
(CT)
This capability within the FC (Fixed Asset - Custodial)
function is used to add the name and address of the Property File
Custodian Identification Number (CID). The CID number is
assigned with the custodian’s Access Control sign-on. It is also
used when the Property File Custodian wishes to delegate the
responsibility of updating and maintaining the Property Master
File to other people by appointing them as Delegates. The
Custodian may assign as many Delegates as desired. If any of
these Delegates are within the same organizational unit, each
must be assigned a Delegate Code. Otherwise, use of the Delegate
Code is optional. However, all Delegates must share the
Custodian's CID (Identification Number).
Custodian/Delegate Titling – Add
To title the CID (add an address and other information) and
to record Delegate information, the Custodian should enter a TYPE
of “CT” and SEL of “A” on the Property Custodian Mini Menu
screen. The screen (below) will display. Procedures for the use
of this screen are given on the following pages.
CT Titling Custodian/Delegate Add screen
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
CTA1
10/01/2003
11:27:03
CUSTODIAN TITLING INFORMATION
STATUS L1 L2 L3 L4 L5
CID
CUSTODIAN NAME
A
85 00 00 00 000
PROP
CUSTODIAN ADDRESS
CITY
STATE
ZIP CODE
DELEGATE L1 L2 L3 L4 L5
85 00 00 00 000
DELEGATE ADDRESS
STATE
ZIP CODE
DC
**
DELEGATE NAME
CITY
LOCATION
TYPES OF INVENTORY
LAST INVENTORY DATE
EQUIPMENT
BUILDING
LAND
IMPROVEMENTS OTHER THAN BUILDING
CONSTRUCTION WORK-IN-PROGRESS
OTHER FIXED ASSETS
NEXT INVENTORY DATE
NEXT: SEL
L1 L2 L3 L4 L5
D-CODE
TYPE
SEL
Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--CONT
MINI MAIN RFRSH
CAN
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 5
FLAIR Property Manual
Florida Department of Financial Services
1.
On line 5, the following fields will display.
STATUS
Status Code:
A - Active (defaults when adding)
I - Inactive
D - Delete
2.
3.
L1 L2 L3 L4 L5
Custodian Organization Code from Access
Control sign-on; protected field.
CID
Custodian Identification Number; from
Access Control sign-on; protected field.
CUSTODIAN NAME
Blank if the CID has not been previously
titled, required field; if CID has been
previously titled, returns Custodian
Name protected; 35 alphanumeric.
On line 7, the following fields will display. All are
required when adding. They will be blank if CID has not
been previously titled. They will be protected if CID has
been titled.
CUSTODIAN ADDRESS
35 alphanumeric.
CITY
19 alphanumeric.
STATE
2 alphanumeric.
ZIP CODE
9 numeric; first 5 required, remaining 4
optional.
On lines 9 and 11, the following fields may be entered if a
Delegate is being established.
L1 L2 L3 L4 L5
Delegate Organization Code; must be
within Custodian’s security clearance;
11 numeric. (L1 portion is protected.)
DC
Delegate Code to differentiate delegates
at the same level; required if there is
more than one delegate per
organizational unit, otherwise optional;
2 alphanumeric.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 6
FLAIR Property Manual
Florida Department of Financial Services
All fields are required when adding a new delegate.
DELEGATE NAME
35 alphanumeric.
DELEGATE ADDRESS
35 alphanumeric.
CITY
19 alphanumeric.
STATE
2 alphanumeric.
ZIP CODE
9 numeric; first 5 required, remaining 4
optional.
4.
On line 12, LOCATION may be entered. It is an optional
field; 16 alphanumeric. If used, it must be titled on the
Title File.
5.
On lines 15 - 20, the date of the last inventory and the
date of the next inventory may be entered. These dates are
optional; 8 numeric. Date format: MMDDYYYY.
6.
On line 22, the NEXT line, the SEL, L1 L2 L3 L4 L5 and DCODE for the next desired screen within the CT may be
entered. Also, on line 22, the TYPE and SEL fields may be
used to transfer to a different screen. Any valid TYPE and
SEL may be entered.
7.
Lines 23 and 24 indicate the following available Program
Functions:
PF3 - processes current screen and returns mini menu.
PF4 - processes current screen and returns main accounting
menu.
PF5 - refreshes screen and displays screen as it appeared
before any input was made.
PF12- escapes and does not process current screen.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 7
FLAIR Property Manual
Florida Department of Financial Services
Custodian/Delegate Titling - Inquiry/Update
If a TYPE of “CT” and a SEL of “I” are entered on the
Property Custodian Mini Menu screen, the screen (on page 10) will
display.
On this screen, the operator may view
records. When the Delegate information on
as the Custodian information, the operator
Custodian's record. Otherwise, the screen
Delegate record.
Custodian or Delegate
the screen is the same
is viewing the
is displaying a
If the operator has Inquiry (I) capability within his Access
Control security, then no changes may be made on the screen. If
the operator has Update (U) capability on his Access Control
security, then any unprotected fields may be changed as
necessary.
The following fields may be changed:
Custodian Record
STATUS
A to I - from active to inactive, if there are no
corresponding delegate records, or corresponding
delegate records which have been inactivated or
deleted.
A to D - from active to deleted, if there are no
corresponding delegate records, or corresponding
delegate records which have been deleted.
I to A - from inactive to active.
I to D - from inactive to deleted, if there are no
corresponding delegate records, or corresponding
delegate records which have been deleted.
CUSTODIAN NAME
CUSTODIAN ADDRESS, CITY, STATE, ZIP CODE
LOCATION
LAST INVENTORY DATE (All inventory types)
NEXT INVENTORY DATE (All inventory types)
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 8
FLAIR Property Manual
Florida Department of Financial Services
Delegate Record
STATUS
A to I - from active to inactive.
A to D - from active to deleted.
I to A - from inactive to active, if custodian record is
active.
I to D - from inactive to deleted.
DELEGATE L1 L2 L3 L4 L5
CODE (Delegate Code)
DELEGATE NAME
DELEGATE ADDRESS, CITY, STATE, ZIP CODE
LOCATION
LAST INVENTORY DATE (All inventory types)
NEXT INVENTORY DATE (All inventory types)
On line 22, the NEXT line, the SEL, L1 L2 L3 L4 L5 and DCODE for the next desired screen within the CT may be entered.
Also, on line 22, the TYPE and SEL fields may be used to transfer
to a different screen. Any valid TYPE and SEL may be entered.
Lines 23 and 24 indicate the following available Program
Functions:
PF3 - processes current screen and returns mini menu.
PF4 - processes current screen and returns main accounting
menu.
PF5 - refreshes screen and displays screen as it appeared
before any input was made.
PF6 - returns first record meeting search criteria.
PF8 - pages forward one screen
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 9
FLAIR Property Manual
Florida Department of Financial Services
Custodian Titling Information Inquiry/Update screen
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
CTIU
10/01/2003 11:28:10
CUSTODIAN TITLING INFORMATION INQUIRY/UPDATE
STATUS L1 L2 L3 L4 L5
CID
CUSTODIAN NAME
A
85 00 00 00 000
PROP
JOHN CARREY
CUSTODIAN ADDRESS
CITY
STATE ZIP CODE
1800 HARRISON
TALLAHASSEE
FL
32399 0010
DELEGATE L1 L2 L3 L4 L5
DC
DELEGATE NAME
85 00 00 00 000
**
JOHN CARREY
DELEGATE ADDRESS
CITY
STATE ZIP CODE
1800 HARRISON
TALLAHASSEE
FL
32399 0010
LOCATION
TYPES OF INVENTORY
LAST INVENTORY DATE
EQUIPMENT
06102002
BUILDING
LAND
IMPROVEMENTS OTHER THAN BUILDING
CONSTRUCTION WORK-IN PROGRESS
OTHER FIXED ASSETS
NEXT INVENTORY DATE
06102003
NEXT: SEL L1 L2 L3 L4 L5
D-CODE
TYPE
SEL
Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--CONT
MINI MAIN RFRSH TOP
FWD
CAN
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 10
FLAIR Property Manual
Florida Department of Financial Services
Property Non-Accounting Data Entry
(NA)
The Property Non-Accounting Data Entry (NA) screens are used
to add non-monetary fixed asset information to the Property
Master File before any accounting data for the specified item has
been entered. This data is added by the Property Custodian
through the “FC” Function.
To access the appropriate non-accounting data entry screen,
the operator will retrieve the FC mini menu screen and on that
mini menu screen enter “NA” in the TYPE field, a valid SEL
option, an ORG (Organization Code) and an ITEM (property
identification number). Depending on the type of property being
added the operator will choose the appropriate SEL option. Valid
SEL options are:
1 - Land
2 - Building
3 - Furniture and Equipment
4 - Improvements Other than Building
5 - Construction Work-in-Progress
6 - Other Fixed Assets
The screens for each SEL option and their uses are described
on the following pages.
NOTE: As each non-accounting entry is made, the Custodian
Identification Number (CID) associated with the operator’s Access
Control sign-on used is recorded with each property item entered.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 11
FLAIR Property Manual
Florida Department of Financial Services
Non-Accounting Data Entry - Land
Land and Land Improvements
(GL=271**; RTYP=1; CLASS=X001)
Land is that section of the earth’s surface used by an
agency to support structures, or grow crops, grass, shrubs, and
trees. Land improvements consist of betterments, other than
buildings, that prepare the land for its intended use. Examples
of land improvements include excavation, fill, grading, and
utility installation. Also included in this category is the
removal, relocation, or reconstruction of property of others such
as: railroads, telephone and power lines, and retaining walls.
These costs associated with land improvement and land
capitalization fees are added to the cost of land. When later
recording the accounting data, all costs are recorded in General
Ledger Code = 271**. Land and land improvements are not
depreciated.
More examples of items to be capitalized as land and land
improvements are:
•
•
•
•
Purchase price or fair market value at time of gift
Agent commissions
Professional fees (i.e. title searches, architect, legal,
engineering, appraisal, surveying, environmental
assessments, etc.)
Demolition of existing buildings and improvements (less
salvage)
NOTE: Items such as roads, bridges, tunnels, drainage systems,
etc. are not considered land improvements, rather they are
considered infrastructure. Likewise, improvements to real estate
such as driveways, parking lots, fences, and landscaping are not
within the initial costs to ready the land, and have a limited
life; therefore, they are subject to depreciation. They should
also be recorded under infrastructure. Refer to Non-Accounting
Data Entry, Other Fixed Asset later in this chapter.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 12
FLAIR Property Manual
Florida Department of Financial Services
If the following fields are entered on the Property
Custodian Mini Menu screen, the screen (below) will display.
TYPE
NA - Property Non-Accounting Data Entry
SEL
1 - Land
ORG
Specific L1-L5 Organization unit to which the
land is charged.
ITEM
Property Item Number
Procedures for the use of the NA screen begin below.
Records created by using this screen will carry a transaction
type N1 on the Property History File.
Non-Accounting Data Entry – Land Input screen
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1.
NAS1
10/01/2003
11:53:59
NON-ACCOUNTING DATA - LAND - SINGLE INPUT
L1 L2 L3 L4 L5
85 10 01 02 214
ITEM NUM
GG 222222
LOCATION
37 10 0000 00000000
DESCRIPTION
ONE ACRE LAND
FED.PART.
NEXT:
AQM
1
CLASS
X001 00 00 00
STATE PART.
REC-DT
12011976
SEL L1 L2 L3 L4 L5 ITEM NUM
85 10 01 02 214
VM
1
PROPERTY-DOC
IC
N
PROPERTY UNIQUE
TYPE
SEL
Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--CONT
MINI MAIN RFRSH
CAN
On line 6, the following fields are displayed for input.
L1 L2 L3 L4 L5
Effective Date
October 1, 2003
Specific organization unit to which the
land is charged; retrieved from the
initial request; protected field.
Supersedes:
January 7, 2003
Chapter 5
Page 13
FLAIR Property Manual
Florida Department of Financial Services
ITEM NUM
Property Item Number; retrieved from the
initial request; protected field.
LOCATION
Location of the property; 16
alphanumeric; required field; must be
titled on the Property Title File.
AQM
Acquisition Method; required; Defaults
to "1" if left blank; valid input is:
1
2
3
4
5
6
purchased
donated
government surplus
lease purchase
other
consolidated equipment financing
program
7 – intra-fund transfer
VM
Valuation Method; required; defaults to
“1” if left blank; valid input is:
1
2
3
4
5
9
PROPERTY-DOC
2.
-
-
cost
appraised historical
appraised fair market value
assigned value
book value
other
Property Document Number; required; 11
alphanumeric.
On line 9, the following fields are displayed for input.
DESCRIPTION
Any 35 character alphanumeric
description of the land; optional.
CLASS
Property Classification Code; 10
alphanumeric; required; must be titled
on the Property Title File.
IC
Idle code; required; must be “Y” or “N”;
defaults to “N” of left blank.
Y = yes - land is idle at this time.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 14
FLAIR Property Manual
Florida Department of Financial Services
N = no - land is not idle at this time.
3.
On line 12, the following fields are displayed for input.
FED. PART.
The amount of federal monies used to
purchase the land; optional;
(9999999999.99).
STATE PART.
The amount of state monies used to
purchase the land; optional;
(9999999999.99).
REC-DT
The date the property was physically
received by the agency; defaults to
acquisition date if left blank;
(MMDDYYYY).
PROPERTY UNIQUE
This is an agency unique code that may
be used in any manner that an agency
desires; 20 alphanumeric.
4.
On line 21, the NEXT line, the SEL, L1 L2 L3 L4 L5, and ITEM
NUM for the next desired screen within the NA Type may be
entered. Also, on line 21, the appropriate TYPE and SEL
codes may be entered to transfer to a different screen. Any
valid TYPE and SEL may be entered.
5.
Lines 23 and 24 indicate the following available Program
Functions:
PF3 - processes current screen and returns mini menu.
PF4 - processes current screen and returns main accounting
menu.
PF5 - refreshes screen and displays screen as it appeared
before any input was made.
PF12- escapes and does not process current screen.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 15
FLAIR Property Manual
Florida Department of Financial Services
Non-Accounting Data Entry - Buildings
Buildings and Building Improvements
(GL=272**; RTYP=2; CLASS=B***)
Although a building cannot be separated from the land it
occupies, it is important to maintain separate accounts for lands
and buildings. The reason for this is that buildings are subject
to wear and tear, but the land is not. A building is a structure
that is permanently attached to the land, has a roof, is
partially or completely enclosed by walls, and is not intended to
be transportable or moveable. It is used to house persons,
property, and fixtures attached to and forming a permanent part
of such a structure. A building acquired as a gift is recorded
at the appraised value at the time of acquisition.
Building improvements are capital events that materially
extend the useful life of a building or increase the value of a
building, or both beyond one year. Building improvements should
not include maintenance and repairs done in the normal course of
business.
When later adding the accounting data, the cost of buildings
over the statewide financial statement capitalization threshold
should be recorded in GL 272** and depreciated over the estimated
useful lives of the buildings. The accumulated depreciation for
buildings should be recorded in GL 273**.
Examples of items to be capitalized as buildings and
building improvements include:
•
•
•
•
•
•
•
•
•
Original purchase price
Expenses for remodeling, reconditioning, or altering a
purchased building to make it ready to use for the purpose
for which it was acquired
Conversion of attics, basements, etc. to usable office,
clinic, research or classroom space
Environmental compliance (i.e. asbestos abatement)
Cost of building permits and professional fees (i.e. legal,
architect, inspections, and title searches, etc.)
Payment of unpaid or accrued taxes on the building to date
of purchase
Cancellation or buyout of existing leases
Completed project costs of constructed buildings
Permanently attached fixtures or machinery that cannot be
removed without impairing the use of the building
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 16
FLAIR Property Manual
Florida Department of Financial Services
•
•
•
•
•
•
•
Structures attached to the building such as garages,
enclosed stairwells, etc.
Original installation or upgrade of wall or ceiling covering
such as carpeting, tiles, paneling, or parquet
Structural changes such as reinforcement of floors or walls,
installation or replacement of beams, rafters, joists, steel
grids, or other interior framing
Interior renovation associated with casings, baseboards,
light fixtures, ceiling trim, etc.
Exterior renovation such as installation or replacement of
siding, roofing, or masonry, etc.
Installation or upgrade of heating and cooling systems,
including ceiling fans and attic vents
Installation or upgrade of plumbing, electrical wiring,
telephone or closed circuit television systems, networks,
fiber optic cable, or wiring required in the installation of
equipment (that will remain in the building)
Examples of items to be considered maintenance and repairs
and not capitalized as buildings are:
•
•
•
•
•
•
•
•
Adding, removing, and/or moving of walls relating to
renovation projects that are not considered major
rehabilitation projects and do not increase the value of the
building
Improvement projects of minimal or no added life expectancy
and/or value to the building
Plumbing or electrical repairs
Cleaning, pest extermination, or other periodic maintenance
Interior decoration such as draperies, blinds, curtain rods,
wallpaper, etc.
Exterior decoration such as detachable awnings, uncovered
porches, decorative fences, etc.
Maintenance-type interior renovation such as repainting,
touch-up plastering, replacement of carpet, tile, or panel
sections, sink and fixture refinishing, etc.
Maintenance-type exterior renovation such as repainting,
replacement of sections of deteriorated siding, roof, or
masonry, etc.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 17
FLAIR Property Manual
Florida Department of Financial Services
If the following fields are entered on the Property Custodian
Mini Menu (FC) the screen shown below will display.
TYPE
NA - Property Non-Accounting Data Entry
SEL
2 - Building
ORG
Specific organization unit to which the
building is charged
ITEM
Property Item Number
Procedures for the use of this screen follow. Records
created by using this screen will carry a transaction type N2 on
the Property History File.
Non-Accounting Data Entry – Buildings Input screen
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
NAS2
10/01/2003 11:55:32
NON-ACCOUNTING DATA - BUILDING - SINGLE INPUT
L1 L2 L3 L4 L5
ITEM NUM
LOCATION
CH-ITEM
AQM VM COND
85 20 30 00 000
BL 000511
15 02 001
5
1
2
DESCRIPTION
TWO STORY OFFICE BUILDING
CLASS
B027 00 00 00
........MAINTENANCE/WARRANTY........
MWI VENDOR
EXDT MWIC
BUILDING NAME
HUGGINS
BUILDER
ADAMS BUILDERS
FLRS
2
FED. PART.
SQFT
20000
IC
N
INS.CODE
STD 1201
PROP-DOC
..........LEASE PURCHASE..........
TOTAL PRINCIPAL TOTAL INTEREST MIC
U.A
REC-DT
PROPERTY UNIQUE
12011975
STATE PART.
DPM MDC LU
1
N 1
BLDG ADDRESS: 201 W. THIRD STREET CROSS CITY
ELU
600
EST.SALVAGE
300000
MARKEL 06.50
NEXT: SEL
ORG L1-L5 85 20 30 00 000 ITEM NUM
TYPE
SEL
Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--CONT
MINI MAIN RFRSH
CAN
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 18
FLAIR Property Manual
Florida Department of Financial Services
1.
On line 5, the following fields are displayed.
L1 L2 L3 L4 L5
Specific organization unit to which the
building is charged; retrieved from the
initial request; protected field.
ITEM NUM
Property Item Number; retrieved from the
initial request; protected field.
LOCATION
Location of the property; 16
alphanumeric; required field; must be
titled on the Title File.
CH-ITEM
Chained Item Number; optional; 8
alphanumeric; must be a valid item
number. Item may be chained to itself.
AQM
Acquisition Method; required; defaults
to “1” if left blank; valid input is:
1
2
3
4
5
6
purchased
donated
government surplus
lease purchase
other
consolidated equipment financing
program
7 – intra-fund transfer
VM
Valuation Method; required; defaults to
“1” if left blank; valid input is:
1
2
3
4
5
9
COND
-
cost
appraised historical
appraised fair market value
assigned value
book value
other
Refers to the physical condition of the
property; defaults to “1” if left blank;
valid input is:
1
2
3
4
Effective Date
October 1, 2003
-
-
new
good
fair
poor
Supersedes:
January 7, 2003
Chapter 5
Page 19
FLAIR Property Manual
Florida Department of Financial Services
2.
On line 8, the following fields are displayed for input.
DESCRIPTION
Any 35 character alphanumeric
description of the building; optional.
CLASS
Property Classification code; 10
alphanumeric; required; must be titled
on the Title File.
IC
Idle code; required; must be “Y” or “N”;
defaults to “N” if left blank.
Y = yes, building is idle at this time.
N = no, building is not idle at this
time.
3.
INS. CODE
Insurance Code; optional; if used, last
four characters equal Expiration Date
(MMYY).
PROP-DOC
Property Document Number; required; 11
alphanumeric.
On line 12, the following fields are displayed for input.
MWI
Maintenance/Warranty Indicator;
indicates a maintenance or warranty
contract; optional; valid input is:
M - maintenance
W - warranty
VENDOR
Identification Number of the vendor for
the maintenance/warranty contract;
optional; accepted only if MWI is input;
21 alphanumeric.
EXDT
Maintenance/Warranty Expiration Date;
the date the maintenance/warranty
contract expires; optional field;
accepted only if MWI is input; 8 numeric
(MMDDYYYY).
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 20
FLAIR Property Manual
Florida Department of Financial Services
MWIC
Maintenance/Warranty Interval Code;
optional; accepted only if MWI is input;
valid input is:
M
Q
S
A
O
4.
-
monthly
quarterly
semi-annually
annually
other
TOTAL PRINCIPAL
Lease Purchase Total Principal;
optional; accepted only when AQM=4, 6,
or 7; (9999999999.99).
TOTAL INTEREST
Lease Purchase Total Interest; optional;
accepted only when AQM=4, 6, or 7;
(9999999999.99).
MIC
Months in Contract; number of months in
the Lease Purchase Contract; optional;
accepted only when AQM=4, 6, or 7; 3
numeric.
On line 15, the following fields are displayed for input:
BUILDING NAME
Building identifier (examples: the
Fletcher Building, the Old Capitol);
optional; 20 alphanumeric.
FLRS
Number of floors in building; optional;
2 numeric.
SQFT
Square feet in building; optional; 8
numeric.
U.A
Use Allowance; represents the percentage
of the amount reimbursed by the federal
government when using state owned
property for a federal project;
optional; (9999).
REC-DT
The date the property was physically
received by the agency; defaults to
acquisition date if left blank;
(MMDDYYYY).
PROPERTY UNIQUE
This is an agency unique code that may
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 21
FLAIR Property Manual
Florida Department of Financial Services
be used in any manner that an agency
desires; 20 alphanumeric.
5.
On line 18, the following fields are displayed:
BUILDER
Building constructor’s name; optional;
16 alphanumeric.
FED. PART.
The amount of federal monies used to
purchase the building; optional;
(9999999999.99).
STATE PART.
The amount of state monies used to
purchase the building; optional;
(9999999999.99).
DPM
Depreciation Method; required field;
defaults to “1” if left blank; valid
input is:
0
1
2
3
4
-
no depreciation
straight line
service life
double declining balance
1 1/2 declining balance
MDC
Monthly Depreciation Calculated;
required field; enter “Y” if building is
to be depreciated on a monthly basis,
enter “N” if not; defaults to “N” if
left blank.
LU
Life Units; measurement focus; optional
field; defaults to “1” if left blank;
valid input is:
1
2
3
4
-
months
hours
miles
other
ELU
Expected Life Units; number of life
units expected for an item; calculated
based on the Class Code, protected.
EST. SALVAGE
Estimated Salvage Value; optional;
(9999999999.99).
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 22
FLAIR Property Manual
Florida Department of Financial Services
6.
On line 20, the following fields are displayed for input.
BLDG ADDRESS
Building street address; optional; 42
alphanumeric.
MARKEL
Markel percentage; can be used to
appreciate buildings for insurance
purposes; optional; 6 numeric; (99.999).
7.
On line 22, the NEXT line, the SEL, ORG L1-L5, and ITEM NUM
for the next desired screen within the NA Type may be
entered. The appropriate TYPE and SEL codes may be entered
to transfer to a different screen. Any valid TYPE and SEL
may be entered.
8.
Lines 23 and 24 indicate the following available Program
Functions:
PF3 - processes current screen and returns mini menu.
PF4 - processes current screen and returns main accounting
menu.
PF5 - refreshes screen and displays screen as it appeared
before any input was made.
PF12- escapes and does not process current screen.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 23
FLAIR Property Manual
Florida Department of Financial Services
Non-Accounting Data Entry – Furniture and Equipment
Furniture and Equipment
(GL=276**; RTYP=3; CLASS=F***)
Furniture and equipment include fixed or movable tangible
assets to be used for operations, the benefits of which extend
beyond one year from date of receipt and rendered into service.
Example of furniture and equipment are: machinery, computers,
printers, radios, vehicles, etc.
The cost of equipment and furniture includes all
expenditures connected with purchasing the asset and preparing it
for use. These expenditures include invoice price less cash
discounts; freight or transportation, including insurance; excise
tariffs; buying expenses; installation costs; and test runs to
ready an item for operation.
When later adding the accounting data, the cost of furniture
and equipment over the statewide financial statement
capitalization threshold should be recorded in GL=276** and
depreciated over the estimated useful lives of the assets. The
accumulated depreciation should be recorded in GL=277**.
Non-Library Reference Materials
Also included in furniture and equipment are books and other
reference materials that are not circulated to students or the
general public (not contained in a publicly supported library).
Books and other reference materials that are circulated to
students or the general public are considered library resources
and when later adding the accounting data, should be recorded in
GL=282**; RTYPE=6.
If the following fields are entered on the Property
Custodian Mini Menu screen (FC), the screen on the next page will
display.
TYPE
NA - Property Non-Accounting Data Entry
SEL
3 - Furniture and Equipment
ORG
Specific organization unit to which the
machinery/equipment is charged
ITEM
Property Item Number
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 24
FLAIR Property Manual
Florida Department of Financial Services
Procedures for the use of this screen follow. Records
created by using this screen will carry a transaction type N3 on
the Property History File.
Non-Accounting Data Entry – Furniture and Equipment Input screen
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1.
NAS3
10/01/2003
NON-ACCOUNTING DATA - FURNITURE AND EQUIPMENT - SINGLE INPUT
L1 L2 L3 L4 L5
85 20 03 00 000
ITEM NUM
DD 987654
LOCATION
37 02
DESCRIPTION
4-DR SEDAN CHEVR
CH-ITEM
CLASS
F012 00 00 00
........MAINTENANCE/WARRANTY.........
MWI VENDOR
EXDT MWIC
W
VF591101274001
FED.PART.
STATE PART.
TITLE NUMBER
DPM MDC LU
1
Y 1
IC
AQM
1
SERIAL NUMBER
V0927004889962123
EST.SALVAGE
............LEASE PURCHASE..........
TOTAL PRINCIPAL TOTAL INTEREST MIC
COND
2
INS.CODE PROPERTY-DOC
AABB123
MANUFACTURER
ELU
VM
1
11:56:59
U.A.
REC-DT
PROPERTY UNIQUE
NEXT: SEL
ORG L1-L5 85 20 03 00 000 ITEM NUM
TYPE
SEL
Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--CONT
MINI MAIN RFRSH
CAN
On line 6, the following fields are displayed:
L1 L2 L3 L4 L5
Specific organization unit to which the
machinery/equipment is charged;
retrieved from the initial request;
protected field.
ITEM NUM
Property Item Number; retrieved from the
initial request; protected field.
LOCATION
Location of the property; 16
alphanumeric; required; must be titled
on Title File.
CH-ITEM
Chained Item Number; optional; 8
alphanumeric; must be a valid item
number; Item may be chained to itself.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 25
FLAIR Property Manual
Florida Department of Financial Services
AQM
Acquisition Method; required; defaults
to “1” if left blank; valid input is:
1
2
3
4
5
6
purchased
donated
government surplus
lease purchase
other
consolidated equipment financing
program
7 – intra-fund transfer
VM
Valuation Method; required; defaults to
“1” if left blank; valid input is:
1
2
3
4
5
9
COND
-
cost
appraised historical
appraised fair market value
assigned value
book value
other
Refers to the physical condition of the
property; defaults to “1” if left blank;
valid input is:
1
2
3
4
2.
-
-
new
good
fair
poor
On line 9, the following fields are displayed for input:
DESCRIPTION
Any 35 character alphanumeric
description of the machinery/equipment;
optional.
CLASS
Property Classification Code; 10
alphanumeric; required; must be titled
on the Title File.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 26
FLAIR Property Manual
Florida Department of Financial Services
IC
Idle code; required; must be “Y” or “N”;
defaults to “N” if left blank.
Y = yes - machinery/equipment is idle at
this time.
N = no - machinery/equipment is not idle
at this time.
3.
INS. CODE
Insurance Code; optional; if used, last
four characters equal Expiration Date
(MMYY).
PROPERTY-DOC
Property Document Number; required; 11
alphanumeric.
On line 13, the following fields are displayed:
MWI
Maintenance/Warranty Indicator;
indicates a maintenance or warranty
contract; optional; valid input is:
M - maintenance
W - warranty
VENDOR
Identification Number of the vendor for
the maintenance/warranty contract;
optional; accepted only if MWI is input;
21 alphanumeric.
EXDT
Maintenance/Warranty Expiration Date;
the date the maintenance/warranty
contract expires; optional; accepted
only if MWI is input; 8 numeric
(MMDDYYYY).
MWIC
Maintenance/Warranty Interval Code;
optional; accepted only if MWI is input;
valid input is:
M
Q
S
A
O
Effective Date
October 1, 2003
-
monthly
quarterly
semi-annually
annually
other
Supersedes:
January 7, 2003
Chapter 5
Page 27
FLAIR Property Manual
Florida Department of Financial Services
4.
MANUFACTURER
Vendor Identification Number for the
builder/manufacturer of the machinery/
equipment; optional; 16 alphanumeric.
SERIAL NUMBER
Builder’s/Manufacturer’s serial number
assigned to the machinery/equipment;
optional; 17 alphanumeric.
On line 16, the following fields are displayed for input:
FED. PART.
The amount of federal monies used to
purchase the machinery/equipment;
optional; (9999999999.99).
STATE PART.
The amount of state monies used to
purchase the machinery/equipment;
optional field; (9999999999.99).
DPM
Depreciation Method; required; defaults
to “1” if left blank; valid input is:
0
1
2
3
4
-
no depreciation
straight line
service life
double declining balance
1½ declining balance
MDC
Monthly Depreciation Calculated;
required; enter “Y” if the
machinery/equipment is to be depreciated
on a monthly basis, enter “N” if not;
defaults to “N” if left blank.
LU
Life Units; measurement focus; optional;
defaults to “1” if left blank; valid
input is:
1
2
3
4
–
months
hours
miles
other
ELU
Expected Life Units; number of life
units expected for an item; calculated
based on the Class Code, protected.
EST. SALVAGE
Estimated Salvage Value; optional;
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 28
FLAIR Property Manual
Florida Department of Financial Services
(9999999999.99).
5.
U.A.
Use Allowance; represents percentage of
the amount reimbursed by the federal
government when using state owned
property for a federal project;
optional; (9999).
REC-DT
The date the property is physically
received by the agency; defaults to
acquisition date if left blank;
(MMDDYYYY).
On line 20, the following fields are displayed for input:
TITLE NUMBER
Machinery/Equipment Title Number;
optional; 15 alphanumeric.
TOTAL PRINCIPAL
Lease Purchase Total Principal;
optional; accepted only when AQM=4, 6,
or 7; (9999999999.99).
TOTAL INTEREST
Lease Purchase Total Interest; optional;
accepted only when AQM=4, 6, or 7;
(9999999999.99).
MIC
Months in Contract; number of months in
the Lease Purchase Contract; optional;
accepted only when AQM=4, 6, or 7; 3
numeric.
PROPERTY UNIQUE
6.
This is an agency unique code that may
be used in any manner an agency desires;
optional; 20 alphanumeric.
On line 22, the NEXT line, the SEL, ORG L1-L5, and ITEM NUM
for the next desired screen within the NA Type may be
entered. Alternatively, the appropriate TYPE and SEL codes
may be entered to transfer to a different screen. Any valid
TYPE and SEL may be entered.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 29
FLAIR Property Manual
Florida Department of Financial Services
7.
Lines 23 and 24 indicate the following available Program
Functions:
PF3 - processes current screen and returns mini menu.
PF4 - processes current screen and returns main
accounting menu.
PF5 - refreshes screen and displays screen as it
appeared before any input was made.
PF12- escapes and does not process current screen.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 30
FLAIR Property Manual
Florida Department of Financial Services
Non-Accounting Data Entry - Infrastructure
Infrastructure and Infrastructure Improvements
(GL=274**; RTYP=4; CLASS=I***)
Infrastructure assets are long-lived capital assets that
normally are stationary in nature and normally can be preserved
for a significantly greater number of years than most capital
assets. Examples of infrastructure assets include roads,
bridges, tunnels, drainage systems, water and sewer systems,
dams, and street lighting systems. Infrastructure assets should
be capitalized and depreciated unless the modified approach per
GASB Statement No. 34 is used. To use the modified approach, the
infrastructure assets have to comprise a network or subsystem of
a network (eligible infrastructure assets), and the following
criteria are met:
•
•
The assets are managed using a qualifying asset management
system.
It is documented that the assets are being preserved at or
above a condition level established by the government.
Currently, for the State of Florida, the Department of
Transportation (DOT) is the only agency using the modified
approach to account for the agency’s eligible infrastructure
assets.
Improvements made to infrastructure assets that extend the
useful lives or increase the value of the assets, or both, beyond
one year should also be capitalized.
When later adding the accounting data, the cost of
depreciable infrastructure assets over the statewide financial
statement capitalization threshold should be recorded with
GL=274** and depreciated over the estimated useful lives of the
assets. The accumulated depreciation should be recorded with
GL=275**. The cost of infrastructure assets accounted for using
the modified approach should be recorded in GL=263** (used by DOT
only).
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 31
FLAIR Property Manual
Florida Department of Financial Services
If the following fields are entered on the Property
Custodian Mini Menu screen (FC), the screen shown below will
display.
TYPE
NA - Property Non-Accounting Data Entry
SEL
4 - Improvements other than Buildings
ORG
Specific organization unit to which the
improvements is charged
ITEM
Property Item Number
Procedures for the use of this screen follow. Records
created by using this screen will carry a transaction type N4 on
the Property History File.
Non-Accounting Data Entry – Improvements screen
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1.
NAS4
10/01/2003 11:58:41
NON-ACCOUNTING DATA - IMPROVEMENTS OTHER THAN BUILDINGS - SINGLE INPUT
L1 L2 L3 L4 L5
85 20 02 02 214
ITEM NUM
FP 042483
LOCATION
01 05 0335
DESCRIPTION
FLAGPOLE
CH-ITEM
AQM
FB 282930 1
CLASS
I200 00 00 00
IC
VM
1
COND
2
INS.CODE PROPERTY-DOC
........MAINTENANCE/WARRANTY.......... ...........LEASE PURCHASE...........
MWI VENDOR
EXDT
MWIC TOTAL PRINCIPAL TOTAL INTEREST MIC
BUILDER
FED.PART.
CONSENSUS BUILDERS
650.00
EST.SALVAGE
U.A.
STATE PART.
650.00
REC-DT
DPM
1
MDC
Y
LU
1
ELU
PROPERTY UNIQUE
NEXT: SEL
ORG L1-L5 85 20 02 02 214 ITEM NUM
TYPE
SEL
Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--CONT
MINI MAIN RFRSH
CAN
On line 6, the following fields are displayed:
L1 L2 L3 L4 L5
Effective Date
October 1, 2003
Specific organization unit to which the
improvement is charged; retrieved from
the initial request; protected field.
Supersedes:
January 7, 2003
Chapter 5
Page 32
FLAIR Property Manual
Florida Department of Financial Services
ITEM NUM
Property Item Number; retrieved from the
initial request; protected field.
LOCATION
Location of the property; 16
alphanumeric; must be titled on the
Title File.
CH-ITEM
Chained Item Number; optional; 8
alphanumeric; must be a valid item
number. Item may be chained to itself.
AQM
Acquisition Method; required; defaults
to “1” if left blank; valid input is:
1
2
3
4
5
6
purchased
donated
government surplus
lease purchase
other
consolidated equipment financing
program
7 – intra-fund transfer
VM
Valuation Method; required; defaults to
“1” if left blank; valid input is:
1
2
3
4
5
9
COND
-
cost
appraised historical
appraised fair market value
assigned value
book value
other
Refers to the physical condition of the
property; defaults to “1” if left blank;
valid input is:
1
2
3
4
2.
-
-
new
good
fair
poor
On line 9, the following fields are displayed for input:
DESCRIPTION
Effective Date
October 1, 2003
Any 35 character alphanumeric
description of the improvement; optional
Supersedes:
January 7, 2003
Chapter 5
Page 33
FLAIR Property Manual
Florida Department of Financial Services
field.
CLASS
Property Classification Code; 10
alphanumeric; required field; must be
titled on the Property Title File.
IC
Idle code; required field; must be “Y”
or “N”; defaults to “N” if left blank.
Y = yes - item is idle at this time.
N = no - item is not idle at this time.
3.
INS. CODE
Insurance Code; optional field; if used,
last four characters equal Expiration
Date (MMYY).
PROPERTY-DOC
Property Document Number; required
field; 11 alphanumeric.
On line 13, the following fields are displayed for input:
MWI
Maintenance/Warranty Indicator;
indicates a maintenance or warranty
contract; optional field; valid input
is:
M - maintenance
W - warranty
VENDOR
Identification Number of the vendor for
the improvement contract; optional
field; accepted only if MWI is input; 21
alphanumeric.
EXDT
Maintenance/Warranty Expiration Date;
the date the improvement contract
expires; optional field; accepted only
if MWI is input; 8 numeric (MMDDYYYY)
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 34
FLAIR Property Manual
Florida Department of Financial Services
MWIC
Maintenance/Warranty Interval Code;
optional field; accepted only if MWI is
input; valid input is:
M
Q
S
A
O
4.
-
monthly
quarterly
semi-annually
annually
other
TOTAL PRINCIPAL
Lease Purchase Total Principal; optional
field; accepted only when AQM = 4, 6, or
7; (9999999999.99).
TOTAL INTEREST
Lease Purchase Total Interest; optional
field; accepted only when AQM = 4, 6, or
7; (9999999999.99).
MIC
Months in Contract; number of months in
the Lease Purchase Contract; optional
field; accepted only when AQM = 4, 6, or
7; 3 numeric.
On line 16, the following fields are displayed:
BUILDER
Vendor Identification Number for the
builder of the improvement; optional
field; 16 alphanumeric.
FED. PART.
The amount of federal monies used to
purchase the improvement; optional
field; (9999999999.99).
STATE PART.
The amount of state monies used to
purchase the improvement; optional
field; (9999999999.99).
DPM
Depreciation Method; required field;
defaults to "1" if left blank; valid
input is:
0
1
2
3
4
Effective Date
October 1, 2003
-
no depreciation
straight line
service life
double declining balance
1 1/2 declining balance
Supersedes:
January 7, 2003
Chapter 5
Page 35
FLAIR Property Manual
Florida Department of Financial Services
MDC
Monthly Depreciation Calculated;
required field; enter "Y" if the
improvement is to be depreciated on a
monthly basis, enter "N" if not;
defaults to "N" if left blank.
LU
Life Units; measurement focus; optional
field; defaults to "1" if left blank;
valid input is:
1
2
3
4
ELU
5.
6.
–
months
hours
miles
other
Expected Life Units; number of life
units expected for the item; calculated
based on the Class Code, protected.
On line 20, the following fields are displayed for input:
EST. SALVAGE
Estimated Salvage Value; optional field;
(9999999999.99).
U.A.
Use Allowance; represents percentage of
the amount reimbursed by the federal
government when using state owned
property for a federal project; optional
field; (9999).
REC-DT
The date the property was physically
received by the agency; defaults to
acquisition date if left blank;
(MMDDYYYY).
PROPERTY UNIQUE
This is an agency unique code that may
be used in any manner an agency desires;
optional; 20 alphanumeric.
On line 22, the NEXT line, the SEL, ORG L1-L5, and ITEM NUM
for the next desired screen within the NA Type may be
entered. Alternatively, the appropriate TYPE and SEL codes
may be entered to transfer to a different screen. Any valid
TYPE and SEL may be entered.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 36
FLAIR Property Manual
Florida Department of Financial Services
7.
Lines 23 and 24 indicate the following available Program
Functions:
PF3 - processes current screen and returns mini menu.
PF4 - processes current screen and returns main accounting
menu.
PF5 - refreshes screen and displays screen as it appeared
before any input was made.
PF12- escapes and does not process current screen.
Non-Accounting Data Entry – Construction Work in Progress
Construction Work in Progress
(GL=278**; RTYP=5; CLASS=X004)
Construction work in progress reflects the economic
construction activity status of buildings and other structures,
infrastructure, additions, alterations, reconstruction, and
installation, which are substantially incomplete.
When later adding the accounting data, the cost of
construction work in progress should be recorded in GL 278** and
should not be depreciated. Construction work in progress assets
should be capitalized to their appropriate capital asset
categories upon the earlier occurrence of: execution of
substantial completion of contract documents, occupancy, or when
the assets are placed into service. It is the agency’s
responsibility to track all costs related to construction work in
progress so that the final value of the constructed asset is
correctly captured. Agencies should not use multiyear
appropriations for a project to circumvent the capitalization
threshold for the project.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 37
FLAIR Property Manual
Florida Department of Financial Services
If the following fields are entered on the Property
Custodian Mini Menu screen (FC), the screen shown below will
display.
TYPE
NA - Property Non-Accounting Data Entry
SEL
5 - Construction Work-in-Progress
ORG
Specific organization unit to which the
construction is charged
ITEM
Property Item Number
Procedures for the use of this screen are described below.
Records created by using this screen will carry a transaction
type N5 on the Property History File.
Non-Accounting Data Entry – Work-In-Progress screen
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1.
NAS5
10/01/2003 12:01:54
NON-ACCOUNTING DATA - CONSTRUCTION WORK-IN-PROGRESS - SINGLE INPUT
L1 L2 L3 L4 L5
85 10 20 00 000
ITEM NUM
BB 345678
LOCATION
05 10
DESCRIPTION
BUILDING – CALDWELL
BUILDER
MASONRY ARTS INC
AQM
5
CLASS
X004 00 00 00
FED.PART.
1000000.00
STATE PART.
900000.00
VM
1
PROPERTY-DOC
INS.CODE
CON 0703
REC-DT
04012000
PROPERTY UNIQUE
080924-99
NEXT: SEL
ORG 85 10 20 00 000
ITEM NUM
TYPE
SEL
Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10—PF11--PF12--CONT
MINI MAIN RFRSH
CAN
On line 6, the following fields are displayed:
L1 L2 L3 L4 L5
Effective Date
October 1, 2003
Specific organization unit to which the
construction is charged; retrieved from
the initial request; protected field.
Supersedes:
January 7, 2003
Chapter 5
Page 38
FLAIR Property Manual
Florida Department of Financial Services
ITEM NUM
Property Item Number; retrieved from the
initial request; protected field.
LOCATION
Location of the property; 16
alphanumeric; required field; must be
titled on the Title File.
AQM
Acquisition Method; required field;
defaults to “1” if left blank; valid
input is:
1
2
3
4
5
6
purchased
donated
government surplus
lease purchase
other
consolidated equipment financing
program
7 – intra-fund transfer
VM
Valuation Method; defaults to “1” if
left blank; required field; valid input
is:
1
2
3
4
5
9
PROPERTY-DOC
2.
-
-
cost
appraised historical
appraised fair market value
assigned value
book value
other
Property Document Number; required
field; 11 alphanumeric.
On line 9, the following fields are displayed for input:
DESCRIPTION
Any 35 character alphanumeric
description of the construction;
optional field.
CLASS
Property Classification Code; 10
alphanumeric; required field; must be
titled on the Title File.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 39
FLAIR Property Manual
Florida Department of Financial Services
INS. CODE
3.
4.
Insurance Code; optional field; if used,
last four characters equal Expiration
Date (MMYY).
On line 12, the following fields are displayed for input:
BUILDER
Vendor Identification Number for the
builder of the construction; optional
field; 16 alphanumeric.
ED. PART.
The amount of federal monies used to
perform the construction; optional
field; (9999999999.99).
STATE PART.
The amount of state monies used to
perform the construction; optional
field; (9999999999.99).
REC-DT
The date the property was physically
received by the agency; defaults to
acquisition if left blank; (MMDDYYYY).
On line 15, the following field is displayed for input:
PROPERTY UNIQUE
This is an agency unique code that may
be used in any manner an agency desires;
optional; 20 alphanumeric.
On line 22, the NEXT line, SEL, L1 L2 L3 L4 L5, and ITEM NUM
for the next desired screen within the NA Type may be entered.
Also, on line 22, the appropriate TYPE and SEL codes may be
entered to transfer to a different screen. Any valid TYPE and
SEL may be entered.
6.
Lines 23 and 24 indicate the following available Program
Functions:
PF3 - processes current screen and returns mini menu.
PF4 - processes current screen and returns main accounting
menu.
PF5 - refreshes screen and displays screen as it appeared
before any input was made.
PF12- escapes and does not process current screen.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 40
FLAIR Property Manual
Florida Department of Financial Services
Non-Accounting Data Entry - Other Fixed Assets
Works of Art and Historical Treasures
To add works of art and historical treasures to the agency
property records through the Non-Accounting Data Entry function,
please see the screen on page 46 and procedures for adding Other
Fixed assets beginning on page 45.
Works of art and historical treasures should be capitalized
at their historical cost at acquisition or fair value on the date
of donation (if donated) unless they belong to a collection that
meets the following criteria:
1.
The collection is held for public exhibition,
education, or research in the furtherance of public
service, rather than financial gain.
2.
The collection is protected, kept unencumbered, cared
for, and preserved.
3.
The collection is subject to an organization policy
that requires the proceeds from sales of collection
items to be used to acquire other items for
collections.
Collections already capitalized as of June 30, 1999 will
remain capitalized, and all additions to those collections will
be capitalized, even if they meet the criteria listed above for
exemption from capitalization. For collections not capitalized,
it is required that a description of the collection and the
reasons the assets are not capitalized should be documented and
reported to the Chief Financial Officer for inclusion in the
statewide financial statements. The cost of capitalized works of
art and historical treasures should be depreciated over their
estimated useful lives unless the works of art and historical
treasures are inexhaustible.
An inexhaustible capital asset is one whose economic benefit
or service potential is used up so slowly that its estimated
useful life is extraordinarily long.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 41
FLAIR Property Manual
Florida Department of Financial Services
Depreciable Works of Art and Historical Treasures
(GL=264**; RTYP=6; CLASS=A***)
To add depreciable works of art and historical treasures to
the agency property records through the Non-Accounting Data Entry
function, please see the screen on page 46 and procedures for
adding other assets beginning on page 45.
When later entering the accounting data, the cost of
depreciable works of art and historical treasures should be
recorded in GL=264**, and the accumulated depreciation should be
recorded in GL=265**.
Non-depreciable Works of Art and Historical Treasures
(GL=266**; RTYP=6; CLASS=X003)
To add non-depreciable works of art and historical treasures
to the agency property records through the Non-Accounting Data
Entry function, please see the screen on page 46 and procedures
for adding other assets beginning on page 45.
When later adding the accounting data, the cost of nondepreciable works of art and historical treasures should be
recorded in GL=266**.
Leasehold Improvements
(GL=267**; RYTP=6; CLASS=R***)
To add leasehold improvements to the agency property records
through the Non-Accounting Data Entry function, please see the
screen on page 46 and procedures for adding other assets
beginning on page 45.
A leasehold improvement is an improvement made to a leased
building or infrastructure asset by an agency that has the right
to use this leasehold improvement over the term of the lease.
This improvement will revert to the lessor at the expiration of
the lease. The lessor may be another state agency or someone
outside of the state government. The lessee generally should be
responsible for recording the improvement if the lessee pays for
the improvement.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 42
FLAIR Property Manual
Florida Department of Financial Services
Leasehold improvements should not include maintenance and
repairs done in the normal course of business. Further, moveable
equipment or office furniture that is not attached to the leased
property is not considered a leasehold improvement. (See the
section on Buildings and Building Improvements for examples on
maintenance and repairs.)
The cost of a leasehold improvement should be depreciated
over the shorter of (1) the remaining lease term, or (2) the
estimated useful life of the improvement. Leasehold improvements
do not have a residual value. Improvements made in lieu of rent
should be expensed in the period incurred. If the lease contains
an option to renew and the likelihood of renewal is uncertain,
the leasehold improvement should be depreciated over the life of
the initial lease term or estimated useful life of the
improvement, whichever is shorter.
When later adding the accounting data, the cost of leasehold
improvements over the statewide financial statewide
capitalization threshold should be recorded in GL=267**. The
accumulated depreciation should be recorded in GL=268**.
Library Resources
(GL=282**; RTYP=6; CLASS=L***)
To add library resources to the agency property records
through the Non-Accounting Data Entry function, please see the
screen on page 46 and procedures for adding other assets
beginning on page 45.
Library Resources are information sources that are
circulated to students or the general public such as books,
journals, periodicals, audio/visual media, computer-based
information, manuscripts, maps, documents, and similar items
which provide information essential to the learning process or
which enhance the quality of academic, professional, or research
libraries.
When later entering the accounting data, the cost of library
resources over the statewide financial statement capitalization
threshold should be recorded in GL=282** and depreciated over the
estimated useful lives of the library resources. The accumulated
depreciation should be recorded in GL=283**.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 43
FLAIR Property Manual
Florida Department of Financial Services
Property Under Capital Lease
(GL=284**; RTYP= 6; CLASS=C***)
To add property under capital lease to the agency property
records through the Non-Accounting Data Entry function, please
see the screen on page 46 and procedures for adding other assets
beginning on page 45.
Assets should be capitalized if the lease agreement meets
any one of the following criteria:
1.
The lease transfers ownership of the property to the
lessee by the end of the lease term.
2.
The lease contains a bargain purchase option.
3.
The lease term is equal to 75 percent or more of the
estimated economic life of the lease property.
4.
The present value of the minimum lease payments at the
inception of the lease, excluding executory costs,
equals at least 90 percent of the fair value of the
leased asset.
When later adding the accounting data, the cost of assets
under the capital lease over the statewide financial statement
capitalization threshold should be recorded in GL=284** and
depreciated over the estimated useful lives of the assets. The
accumulated depreciation should be recorded in GL=285**.
A lease that does not meet any of the above capitalization
requirements should be reported separately as an operating lease
to the Chief Financial Officer for inclusion in the statewide
financial statements.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 44
FLAIR Property Manual
Florida Department of Financial Services
Other Fixed Assets
(GL=288**; RTYP=6; CLASS=O***)
To add other fixed assets to the agency property records
through the Non-Accounting Data Entry function, please see the
screen on page 46 and procedures for adding other assets
beginning below.
Other fixed assets are those long-term assets that are not
otherwise classified in another capital asset category. The cost
of other fixed assets over the statewide financial statement
capitalization threshold should be recorded in GL 288** and
depreciated over the estimated useful lives of the assets. The
accumulated depreciation should be recorded in GL 289**.
Computer software that is either purchased or internally
developed should be capitalized as other fixed assets if the cost
of the computer software exceeds the statewide financial
statement capitalization threshold. Capitalization of computer
software includes software license fees, if the total dollar
amount of the fee divided by the number of units served
(terminals) exceeds the threshold.
For internally developed software, only costs associated
with the application development phase should be capitalized.
Costs associated with the preliminary project and the postimplementation/operating phases should be expensed as incurred.
Costs to develop or obtain software that allows for access or
conversion of old data by new information systems should also be
capitalized. General and administrative costs and overhead
expenditures associated with software development should not be
capitalized.
Adding Other Assets
If the following fields are entered on the Property
Custodian Mini Menu screen (FC), the screen shown on the next
page will display.
TYPE
NA - Property Non-Accounting Data Entry
SEL
6
ORG
Specific organization unit to which the asset
is charged
ITEM
Property Item Number
Effective Date
October 1, 2003
- Other Fixed Assets
Supersedes:
January 7, 2003
Chapter 5
Page 45
FLAIR Property Manual
Florida Department of Financial Services
Procedures for the use of this screen are described
beginning below. Records created by using this screen will carry
a transaction type N6 on the Property History File.
Non-Accounting Data Entry – Other Assets screen
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1.
NAS6
10/01/2003
NON-ACCOUNTING DATA - OTHER ASSETS – SINGLE INPUT
L1 L2 L3 L4 L5
85 10 40 10 000
ITEM NUM
OA 312214
LOCATION
06 10 0005
DESCRIPTION
COMPUTER SOFTWARE 5 YRS
CH-ITEM
CLASS
O061 00 00 00
........MAINTENANCE/WARRANTY............
MWI VENDOR
EXDT
MWIC
FED.PART.
STATE PART.
DPM MDC LU
1
Y
1
............LEASE PURCHASE..........
TOTAL PRINCIPAL TOTAL INTEREST MIC
VM
1
COND
1
IC INS.CODE PROP-DOC
MANUFACTURER
EST.SALVAGE
REC-DT
AQM
1
12:03:45
SERIAL NUMBER
U.A.
PROPERTY UNIQUE
NEXT: SEL
ORG L1-L5 85 10 40 10 000 ITEM NUM
TYPE
SEL
Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--CONT
MINI MAIN RFRSH
CAN
On line 6, the following fields are displayed:
L1 L2 L3 L4 L5
Specific organization unit to which the
asset is charged; retrieved from the
initial request; protected field.
ITEM NUM
Property Item Number; retrieved from the
initial request; protected field.
LOCATION
Location of the property; 16
alphanumeric; required field; must be
titled on the Title File.
CH-ITEM
Chained Item Number; optional field; 8
alphanumeric; must be a valid item
number. Item may be chained to itself.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 46
FLAIR Property Manual
Florida Department of Financial Services
AQM
Acquisition Method; required field;
defaults to "1" if left blank. Valid
input is:
1
2
3
4
5
6
purchased
donated
government surplus
lease purchase
other
consolidated equipment financing
program
7 – intra-fund transfer
VM
Valuation Method; required field;
defaults to "1" if left blank; valid
input is:
1
2
3
4
5
9
COND
-
cost
appraised historical
appraised fair market value
assigned value
book value
other
Refers to the physical condition of the
property; defaults to "1" if left blank;
valid input is:
1
2
3
4
2.
-
–
new
good
fair
poor
On line 9, the following fields are displayed for input:
DESCRIPTION
Any 35 character alphanumeric
description of the asset; optional
field.
CLASS
Property Classification Code; 10
alphanumeric; required field; must be
titled on the Title File.
IC
Idle code; required field; must be "Y"
or "N"; defaults to “N” if left blank.
Y = yes - asset is idle at this time.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 47
FLAIR Property Manual
Florida Department of Financial Services
N = no - asset is not idle at this time.
3.
INS. CODE
Insurance Code; optional field; if used,
last four characters equal Expiration
Date (MMYY).
PROPERTY-DOC
Property Document Number; required
field; 11 alphanumeric.
On line 13, the following fields are displayed for input:
MWI
Maintenance/Warranty Indicator;
indicates a maintenance or warranty
contract; optional field; valid input
is:
M - maintenance
W - warranty
VENDOR
Identification Number of the vendor for
the maintenance/warranty contract;
optional field; accepted only if MWI is
input; 21 alphanumeric.
EXDT
Maintenance/Warranty Expiration Date;
the date the maintenance/warranty
contract expires; optional field;
accepted only if MWI is input; 8 numeric
(MMDDYYYY).
MWIC
Maintenance/Warranty Interval Code;
optional field; accepted only if MWI is
input; valid input is:
M - monthly
Q - quarterly
S - semi-annually
MANUFACTURER
A - annually
O - other
Vendor Identification Number for the
builder/manufacturer of the asset;
optional field; 16 alphanumeric.
SERIAL NUMBER
4.
Builder's/Manufacturer's serial number
assigned to the asset; optional field;
17 alphanumeric.
On line 16, the following fields are displayed:
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 48
FLAIR Property Manual
Florida Department of Financial Services
FED. PART.
The amount of federal monies used to
purchase the asset; optional field;
(9999999999.99).
STATE PART.
The amount of state monies used to
purchase the asset; optional field;
(9999999999.99).
DPM
Depreciation Method; required field;
defaults to “1” if left blank; valid
input is:
0
1
2
3
4
-
no depreciation
straight line
service life
double declining balance
1 1/2 declining balance
MDC
Monthly Depreciation Calculated;
required field; enter "Y" if the asset
is to be depreciated on a monthly basis,
enter "N" if not; defaults to "N" if
left blank.
LU
Life Units; measurement focus; optional
field; defaults to "1" if left blank;
valid input is:
1
2
3
4
-
months
hours
miles
other
ELU
Expected Life Units; number of life
units expected for the item; calculated
based on the Class Code, protected.
EST. SALVAGE
Estimated Salvage Value; optional field;
(9999999999.99).
U.A.
Use Allowance; represents percentage of
the amount reimbursed by the federal
government when using state owned
property for a federal project; optional
field; (9999).
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 49
FLAIR Property Manual
Florida Department of Financial Services
5.
On line 20, the following fields are displayed for input:
TOTAL PRINCIPAL
Lease Purchase Total Principal; optional
field; accepted only when AQM = 4, 6, or
7; (9999999999.99).
TOTAL INTEREST
Lease Purchase Total Interest; optional
field; accepted only when AQM = 4, 6, or
7; (9999999999.99).
MIC
Months in Contract; number of months in
the Lease Purchase Contract; optional
field; accepted only when AQM = 4, 6, or
7; 3 numeric.
REC-DT
The date the property was physically
received by the agency; defaults to
acquisition date if left blank;
(MMDDYYYY).
PROPERTY UNIQUE
This is an agency unique code that may
be used in any manner an agency desires;
optional; 20 alphanumeric.
On line 22, the NEXT line, the SEL, ORG L1-L5, and ITEM NUM
for the next desired screen within the NA Type may be entered.
Alternatively, the appropriate TYPE and SEL codes may be entered
to transfer to a different screen. Any valid TYPE and SEL may be
entered.
Lines 23 and 24 indicate the following available Program
Functions:
PF3 - processes current screen and returns mini menu.
PF4 - processes current screen and returns main accounting
menu.
PF5 - refreshes screen and displays screen as it appeared
before any input was made.
PF12- escapes and does not process current screen.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 50
FLAIR Property Manual
Florida Department of Financial Services
Property Pending File
(PP)
The Property Pending file is a temporary “holding” file
containing property related records that were not complete or
correct, and therefore could not be added to the Property Master
File. When property items are purchased and a disbursement
recorded, there may be a time lag between the payment date and
assignment of a property item number. The property item number
is required to create and/or update property records on the
Property Master File. Those items without a Property Item Number
will be added to the Property Pending File.
In cases where the property item number is available and
entered with the property disbursement transaction, the Property
Master is usually updated and the related fixed asset general
ledger entries posted during the nightly property update.
However, there are cases when the Property Master cannot be
updated, either because the system rejected a transaction with a
duplicate or “problematic” property item number or no item number
was entered. In addition, all cash receipts, cash receipt
corrections, and disbursement corrections must be reviewed by the
property file custodian before they update the Property Master,
and are therefore recorded on the Property Pending file as well.
These property transactions must be "put on hold" until the
property number is added, the error is corrected, the transaction
is marked for posting to the Master, or the transaction is
deleted. The file on which these transactions are “held” is the
Property Pending File.
As stated, the Property Pending File is designed as the
temporary storage file for property related accounting
transactions until inconsistencies can be resolved. Below are
some of the possible ways that records may be removed from the
Property Pending File:
1.
2.
4.
5.
6.
Assign a valid item number to any transaction with a
missing or duplicate item number.
Update an invalid general ledger code to one that is
valid for property transactions.
Change the status of the transaction to “A” which will
bypass the duplicate item number edits and other edits,
and indicate that this transaction is ready to update
the Property Master file.
Enter “S” in the cash sale indicator field for property
that has been sold.
Delete the transaction.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 51
FLAIR Property Manual
Florida Department of Financial Services
In addition to the options listed above, if an item has been
deleted in error, the ‘Undelete’ option is available to
reestablish the record on the Pending File.
Each night those records on the Property Pending file that
have been “corrected” and/or have had the status code changed to
“A”, will be reedited and if they pass all edits, they will
update the Property Master File.
Property Pending - Inquiry/Update
The Property Pending Inquiry/Update screen is used by the
Property File Custodian to review and correct any items that were
rejected during the property nightly processing and posted on the
pending file. The Property Pending - Inquiry/Update Request
screen shown below is accessed by the Property File Custodian by
first retrieving the Property Custodian Mini Menu (FC) and then
entering a TYPE of "PP" on the Property Custodian Mini Menu
screen. Procedures for the use of this screen are given
beginning on the next page.
Property Pending Inquiry/Update screen
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
PPMM
10/01/2003
12:04:32
PROPERTY PENDING - INQUIRY/UPDATE - REQUEST
SEL
SEL
L
M
U
PDN
LINE
SDN
LINE
ORG L1 - L5
CODES
LUMP SUM DISTRIBUTION OF SINGLE TRANSACTION
MULTIPLE
UNDELETE
TYPE
SEL
Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--CONT
MINI MAIN RFRSH
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 52
FLAIR Property Manual
Florida Department of Financial Services
1.
Enter a SEL code of “L”, “M” or “U”.
L = Lump sum distribution of single transaction; this code
should be selected to distribute the cost to individual
property items when a single lump sum disbursement was
recorded for several different items.
M = Multiple; this code should be used to review line by
line the disbursement/receipt transactions that are
listed on the Pending File.
U = Undelete; this code will reverse a deletion of a record
that was previously placed in a "D", deleted status.
Those records in a "D" status will not display on the
Property Pending File, but may still be undeleted. The
PDN, primary document number is required when using
this option.
2.
PDN (Primary Document Number), LINE (Primary Document Line
Number), SDN (Secondary Document Number), LINE (Secondary
Document Line Number), and ORG L1 - L5 (Organization Code)
should be entered to request specific disbursement/receipt
transactions to be retrieved from the Pending File; optional
field if SEL = “L” or “M”, PDN is required if SEL = “U”.
3.
If only SEL of “L” or “M” is entered, all transactions on
the Pending File within the operator's security clearance
will be displayed.
4.
On line 22, the appropriate TYPE and SEL codes may be
entered to transfer to a different screen. Any valid TYPE
and SEL may be entered.
5.
Lines 23 and 24 indicate the following available Program
Functions:
PF3 - processes current screen and returns mini menu.
PF4 - processes current screen and returns main accounting
menu.
PF5 - refreshes screen and displays screen as it appeared
before any input was made.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 53
FLAIR Property Manual
Florida Department of Financial Services
Property Pending - Multiple Inquiry/Update
If a SEL of “M” is entered on the Property Pending Inquiry/Update Request screen, the screen shown below will
display. This screen displays transactions from the Property
Pending File based on the search criteria entered on the Request
screen. Up to three transactions are displayed per screen.
Procedures for the use of this screen are given on the next few
pages.
Property Pending – Inquiry/Update screen
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1.
PPM1
PROPERTY PENDING FILE - MULTIPLE INQUIRY/UPDATE 10/01/2003 11:42:42
ST ERRORS L1-L5
GF SF FID
BE
IBI TRN-DT
VENDOR ID
CS PRIME-DOC
SECOND-DOC OTHER-DOC
TR GRANT
CNTRT
OCA
PPI
ITEM NUM COUNT ....AMOUNT....
GL
OBJECT
CAT
YR VENDOR NAME
PROJECT ID
AU DESCRIPTION
PEN-DT
B C E
85102020000 10 1 000001 85100000 00 09/30/2003 VF593300311001
V0000130001
51
BL ZZZZZZ
1800.00
71100
512000
060000
00 A&B OFFICE
3 HP 19 INCH MONITORS
09/30/2003
B E
85100202213 10 1 000001 85100000 00 09/27/2003 VF74225928047
V0000130002
51
000000
325.00
27600
511000
060000
00 BARNES & NOBLE
INSTRUCTOR'S BOOK 435
09/27/2003
H
85200202214 20 2 050001 85100100 00 09/27/2003 852002022138510000000
V0078870001
99
-338.85
71100
516001
040000
00
09/27/2003
TYPE
SEL
NEXT:SEL M PDN
LINE
SDN
LINE
ORG L1 – L5
Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--CONT
MINI MAIN RFRSH TOP
FWD
CAN
Items are displayed with the following data fields.
ST - Status Code; valid codes are:
A
Input by the Property Custodian to indicate that a
transaction has a valid duplicate item number, or
that the transaction is changed/corrected and it
is ready to update the Property Master. Tells the
system to re-edit this item during nightly
processing.
D
Delete item from Property records.
L
Transfer to Lump Sum Screen.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 54
FLAIR Property Manual
Florida Department of Financial Services
ERRORS - Error Codes; valid codes are:
B
Transaction has an Item Number = ‘ZZZZZZ’ or a
non-numeric Item Number, or no item number.
C
General Ledger Code is not valid for Property (not
26***, 27***, or 28***), or the General Ledger
Code is not valid for the Organization.
E
Disbursement transaction has no valid Ownership
Fund on the correlation table.
F
Disbursement transaction item number is already on
Property Master File with accounting data.
G
Disbursement transaction General Ledger Code does
not match record type on Master File.
H
Transaction automatically added to Pending refers to all cash receipts and to negative
disbursements.
I
General Ledger Code on transaction does not match
General Ledger Code on Property Master.
J
Transaction would have reduced an amount on
Property Master to a negative figure.
K
Transaction AMOUNT could not be divided equally by
COUNT.
M
Transaction item number is not on Property Master
File with accounting data – refers to all Cash
Receipts, TR16 lease purchases, or TR16
depreciation adjustments.
N
Operating Fund does not match active Purchasing
Fund.
O
Item Number already on file with different
Organization Code.
P
Ownership Fund on transaction does not match
existing Ownership Fund on Property Master.
Q
Agency is in single year processing but PPI = Y.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 55
FLAIR Property Manual
Florida Department of Financial Services
T
A TR16 adjustment was entered affecting
accumulated depreciation. The addition would cause
the accumulated depreciation to exceed: ACQ.COST SALVAGE.
U
Property Master record marked as disposed, no
update allowed.
V
Input amount + Acquisition Cost - Estimated
Salvage is less than Life-To-Date depreciation.
Z
10 Purchasing Funds have already been added to the
file on a single record - call FLAIR to have
counter increased.
Note: The Status Code must be changed to ‘A’,’D’, or ‘L’ for the
transaction to be processed. Those items with a Status Code of
‘A’ will be processed during nightly update. If Status is not
changed, the item will remain on the Pending File.
L1 L2 L3 L4 L5
Specific organization unit to which the
disbursement/receipt is charged;
protected field.
GF SF FID BE IBI
Purchasing Fund; must have a correlated
Ownership Fund; protected field.
TRN-DT
Transaction date; the date carried on
the disbursement/receipt; protected
field.
VENDOR-ID
Vendor Identification Number; protected
field.
CS
Cash Sale Indicator; optional field;
valid input is an ‘S’.
PRIME-DOC
Primary Document Number; protected
field.
SECOND-DOC
Secondary Document Number; protected
field.
OTHER-DOC
Other Document Number; protected field.
TR
Transaction Type used to record the
disbursement/receipt; protected field.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 56
FLAIR Property Manual
Florida Department of Financial Services
GRANT
Grant Number; protected field.
CNTRT
Contract Number; protected field.
OCA
Other Cost Accumulator; protected.
PPI
Prior Period Indicator; when in dual
year processing and TR53 is the
transaction type, not protected.
Otherwise, the field is protected.
ITEM NUM
Property Item Number; optional field;
first two characters alpha/numeric; last
six characters numeric.
COUNT
Property Item Counter; if entered,
generates item numbers for several items
entered with a lump sum disbursement
transaction.
AMOUNT
Disbursement/receipt amount; protected
field.
GL
General Ledger Code; if changed must be
appropriate for the Record Type as
follows:
Record Type
1 (Land)
2 (Building)
3 (Furn. & Equip)
4 (Improvements)
5 (Const. W-I-P)
6 (Other Fixed
Assets)
GL
271**
272** or 273**
276** or 277**
274**, 275**, or
263**
278**
264**, 265**,
266**,267**, or
28***
OBJECT
Object Code; protected field.
CAT
Appropriation Category/Revenue Source;
protected field.
YR
Year; protected field.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 57
FLAIR Property Manual
Florida Department of Financial Services
VENDOR NAME
Vendor Short Name; protected field.
AU
Agency Unique; protected field.
PROJECT ID
Project Identification Number; protected
field.
DESCRIPTION
Optional field; may be changed as
necessary.
PEN-DT
Date item was added to Property Pending
file; protected field.
2.
On line 21, the appropriate TYPE and SEL codes may be
entered to transfer to a different screen. Any valid TYPE
and SEL may be entered.
3.
On line 22, the NEXT line, the SEL, PDN, LINE, SDN, LINE,
and ORG L1 - L5 may be entered as several criteria for the
next desired transactions.
4.
Lines 23 and 24 indicate the following available Program
Functions:
PF3 - processes current screen and returns mini menu.
PF4 - processes current screen and returns main accounting
menu.
PF5 - refreshes screen and displays screen as it appeared
before any input was made.
PF6 - returns first record meeting search criteria.
PF8 - pages forward one screen.
PF12- escapes and does not process current screen.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 58
FLAIR Property Manual
Florida Department of Financial Services
Property Pending - Lump Sum Distribution
If a SEL of “L” was entered on the Property Pending Inquiry/Update Request screen, or a Status Code of “L” was
entered for a line item on the Property Pending File Multiple
Inquiry/Update screen, the screen shown below will display. This
screen is used by the Property File Custodian to distribute costs
to specific property items when a lump sum disbursement for
several items was recorded. Procedures for the use of this
screen follow.
Property Pending – Lump Sum Distribution screen
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1.
PPL1
10/01/2003
11:42:17
PROPERTY PENDING FILE - LUMP SUM DISTRIBUTION
L1-L5
GF SF FID
BE
IBI AU TR TRN-DT
VENDOR ID
PRIME-DOC
SECOND-DOC
OTHER-DOC
GRANT
CNTRT OCA PPI PROJECT ID
ORIGINAL AMOUNT REMAINING BALANCE GL
OBJECT CATEGORY YR VENDOR NAME
85100202000 10
V0000130001
1800.00
CS ITEM NUM
ZZ 000000
1 000001 85100000 00
1800.00
COUNT
71100
51 09/30/2003
512000
VF593300311001
060000
....AMOUNT.... DESCRIPTION
1800.00 3 HP 19 INCH MONITORS
00 A&B OFFICE
PPI
TYPE
SEL
NEXT:SEL L PDN
LINE
SDN
LINE
ORG L1 - L5
Enter-PF1---PF2---PF3---PF4---FP5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--CONT
MINI MAIN RFRSH TOP
FWD
CAN
One lines 8 - 10, the following data fields are displayed
protected.
L1 L2 L3 L4 L5
GF,SF,FID,BE,IBI
AU (Agency Unique)
TR (Transaction Type)
TRN-DT (Transaction Date)
VENDOR-ID
PRIME-DOC
SECOND-DOC
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 59
FLAIR Property Manual
Florida Department of Financial Services
OTHER-DOC
GRANT
CNTRT (Contract Number)
OCA (Other Cost Accumulation)
PPI (Prior Period Indicator)
PROJECT ID
ORIGINAL AMOUNT (Original Disbursement Amount)
REMAINING AMOUNT (Undistributed Disbursement Amount)
OBJECT
CATEGORY
YR (Year)
VENDOR NAME
Of the items on lines 8 - 10, only the GL (General Ledger)
code may be changed.
2.
On lines 13 - 19, the following fields may be entered to
distribute the Remaining Balance.
CS
ITEM NUM
COUNT
AMOUNT
DESCRIPTION
Cash Sale Indicator, 1 alphanumeric, ‘S’ only
8 alphanumeric
4 numeric
9999999999.99
35 alphanumeric
3.
On line 20, the appropriate TYPE and SEL codes may be
entered to transfer to a different screen. Any valid TYPE
and SEL may be entered.
4.
On line 21, the NEXT line, the SEL, PDN, LINE, SDN, LINE,
and ORG L1 - L5 may be entered to request the next desired
transactions.
5.
Lines 23 and 24 indicate the following available Program
Functions:
PF3 - processes current screen and returns mini menu.
PF4 - processes current screen and returns main accounting
menu.
PF5 - refreshes screen and displays screen as it appeared
before any input was made.
PF6 - returns first record meeting search criteria.
PF8 - pages forward one screen.
PF12- escapes and does not process current screen.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 60
FLAIR Property Manual
Florida Department of Financial Services
Property Master File Inquiry/Update
(PM)
The Property Master File Inquiry/Update screens are used by
the Property Custodian to inquire into existing property records
and to update (make changes to) these records if necessary.
These screens are used to update non-accounting data carried on
the property record and to add non-accounting data when an item
was added to the Property File with accounting data only. The
non-accounting data is then added through these screens, it is at
that time that the Custodian Identification (CID) Number is
assigned to the property record.
To access Property Master file records, the operator will
first retrieve the Fixed Asset - Custodial Function (FC), and
from that mini menu, the following codes may be entered to
retrieve the specific screens as described below.
TYPE
PM - Property Master File
SEL
Selection option; required input:
I - single inquiry
U - single update
ORG
The specific organization unit to which the
item is charged; optional field.
ITEM
Property Item Number; required if RTYPE is
blank; otherwise, optional field.
RTYPE
Property Record Type; required if ITEM is
blank; otherwise, optional field; valid
record types are:
1
2
3
4
5
6
Effective Date
October 1, 2003
-
Land
Building
Machinery and Equipment
Improvements Other than Buildings
Construction Work-in-Progress
Other Fixed Assets
Supersedes:
January 7, 2003
Chapter 5
Page 61
FLAIR Property Manual
Florida Department of Financial Services
PAGE
Each inquiry/update request consists of two
or more screens containing unique data; "1"
denotes the first screen; "2" denotes the
second screen; "3" denotes the third screen;
"4" denotes the fourth screen. If left blank,
it defaults to page 1. From page 1, the
operator may view subsequent pages by
depressing ENTER. If PAGE is input, only the
specified page for all records within the
RTYPE entered will display.
The screen returned will depend
entered as described above. If only
entered, the system will display the
that criteria. All other fields are
upon the search criteria
TYPE, SEL and RTYPE are
first record on file meeting
optional.
Each inquiry/update screen available is described on the
following pages.
Any unprotected fields displayed on the inquiry/update
screen may be changed as necessary, if the operator has update
(U) capability in the "FC" Function within his access control
security. If the operator has inquiry (I) capability only, then
no changes may be made.
On the NEXT line (line 22) of any of the Property Master
file screens, the operator may enter the next RTYP, PAGE, L1 L2
L3 L4 L5, and ITEM NUM for the next desired screen.
Alternatively, the appropriate TYPE and SEL codes may be entered
to transfer to a different screen. Any valid TYPE and SEL may be
entered.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 62
FLAIR Property Manual
Florida Department of Financial Services
Lines 23 and 24 indicate the following available Program
Functions for each of these inquiry/update screens:
PF3 - processes current screen and returns mini menu.
PF4 - processes current screen and returns main accounting
menu.
PF5 - refreshes screen and displays screen as it appeared
before any input was made.
PF6 - returns first record meeting search criteria.
PF8 - pages forward one screen.
PF12- escapes and does not process current screen.
For detailed descriptions of the data fields displayed on
the Property Master file screens, see the Data Code Dictionary,
Appendix A.
Property Master Inquiry/Update - Land
If a TYPE of “PM”, a SEL of “I” or “U”, and an RTYPE of “1”
or ITEM are entered on the Property Custodian Mini Menu screen,
the following screens will display. Any update made on these
screens will carry a transaction type U1 on the Property History
File.
There are two screens (pages) for each Land Property Master
File record. Procedures for the use of these screens are
described on the following pages.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 63
FLAIR Property Manual
Florida Department of Financial Services
Land Master File – Inquiry/Update screen 1
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
PML1
10/01/2003
LAND - MASTER FILE - INQUIRY/UPDATE
L1 L2 L3 L4 L5
85 10 01 02 214
ITEM NUM
GG 222222
LOCATION
37 10 05
DESCRIPTION
ONE ACRE LAND
FED.PART.
PRIME-DOC
VA24560001
SC
AQM
1
VM ORIGDT
L-UPDT
1 12/01/1974 08/16/2000
CLASS
X001 00 00 00
STATE PART.
SECOND-DOC
PROPERTY UNIQUE
FLETCHER & GARAGE
GL
27100
OBJECT
562000
VENDOR ID
VF591039572001
12:08:10
PAGE 1
IC
N
REC-DT
12011974
STATE PROGRAM
1112122000 000000
OCA
ACQ.COST
ACQ-DT
CID
50000.00 12/01/1974 PROP
PROPERTY DOC
120174
ITEM NUM
PAGE
RTYP
L1-L5
TYPE
SEL
NEXT:
Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--CONT
MINI MAIN RFRSH TOP
FWD
CAN
Land Screen 1 = Page 1 - The fields on this screen that may be
changed are:
ITEM NUM
LOCATION
AQM (Acquisition Method)
VM (Valuation Method)
DESCRIPTION
CLASS
IC (Idle Code)
REC-DT (Receiving Date)
FED. PART. (Federal Participation)
STATE PART. (State Participation)
OBJECT
OCA (Other Cost Accumulator)
PROPERTY UNIQUE
PROPERTY-DOC (Property Document Number)
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 64
FLAIR Property Manual
Florida Department of Financial Services
Land Master File – Inquiry/Update screen 2
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
PML2
L1 L2 L3 L4 L5
85 10 01 02 214
AU
CAT
YR
080392 00
10/01/2003 12:09:07
LAND - MASTER FILE - INQUIRY/UPDATE
PAGE 2
ITEM NUM
LOCATION
OWNERSHIP FUND PROPERTY-DOC
GG-222222
37 10 05
80 9 000001
120174
CONTRACT CY
EF
.....CURRENT USE FUND..........
GF SF FID
BE
IBI
IND
10 1 000001 85100000 00
A
......STATUS/DISPOSITION........
SC
DISP PROCEEDS
DISP-RDOC
DISP-VENDOR
DISPDT
EGL
GRANT
GY
PROJECT
FLETCHER
..........PURCHASING FUND(S)...........
GF SF FID
AMOUNT
DONATED VALUE
10 1 000001
50000.00
DA
NEXT: ITEM NUM
PAGE
RTYP
L1-L5
TYPE
SEL
Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--CONT
MINI MAIN RFRSH TOP
FWD
CAN
Land Screen 2 = Page 2 - The fields on this screen that may be
changed are:
PROPERTY-DOC (Property Document Number)
AU (Agency Unique)
YR (Year)
CONTRACT
CY (Contract Year)
EF (External Fund)
EGL (External General Ledger)
GRANT
GY (Grant Year)
PROJECT
CURRENT USE FUND (GF,SF,FID,BE,IBI)
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 65
FLAIR Property Manual
Florida Department of Financial Services
Property Master Inquiry/Update - Buildings
If a TYPE of “PM”, a SEL of “I” or “U”, and a RTYPE of “2”
or ITEM are entered on the Property Custodian Mini Menu screen,
the following screens will display. (See next page.) Any update
on these screens will carry a transaction type of U2 on the
Property History File.
There are four screens (pages) for each Property Master file
Building record. Procedures for the use of these screens are
described on the following pages.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 66
FLAIR Property Manual
Florida Department of Financial Services
Building Master File – Inquiry/Update screen 1
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
PMB1
10/01/2003
BUILDING - MASTER FILE - INQUIRY/UPDATE
L1 L2 L3 L4 L5
85 20 30 00 000
ITEM NUM LOCATION
BL 000511 15 10 005
DESCRIPTION
TWO STORY OFFICE BUILDING
INVEN-DT
06152000
BUILDER
ADAMS BUILDERS
AU
CLASS
B027 00 00 00
BUILDING NAME
HUGGINS
BUILDING STREET ADDRESS
201 W. THIRD STREET
SC
PRIME-DOC
SECOND-DOC
VA000149001
CH-ITEM
AQM VM ORIGDT
5
1 12/01/1975
IC INS.CODE COND ACQ-DT
N STD 0600 1 12/01/1975
FLRS SQFT
2
20000
PROPERTY UNIQUE
VENDOR ID
VF592176603003
13:32:00
PAGE 1
MARKEL L-UPDT
06.50 06/15/2000
CID
PROP
ACQ.COST
PROPERTY-DOC
625000.00 120175
ITEM NUM
PAGE
RTYP
L1-L5
TYPE
SEL
NEXT:
Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--CONT
MINI MAIN RFRSH TOP
FWD
CAN
Building Screen 1 = Page 1 - The fields on this screen that may
be changed are:
ITEM NUM
LOCATION
AU (Agency Unique)
CH-ITEM (Chained Item Number)
AQM (Acquisition Method)
VM (Valuation Method)
DESCRIPTION
CLASS
IC (Idle Code)
INS. CODE (Insurance Code)
COND (Condition)
INVEN-DT (Inventory Date)
BUILDER
BUILDING NAME
FLRS (Floors)
SQFT (Square Feet)
MARKEL (MARKEL %)
BUILDING STREET ADDRESS
PROPERTY UNIQUE
PROPERTY-DOC (Property Document Number)
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 67
FLAIR Property Manual
Florida Department of Financial Services
Building Master File Inquiry/Update screen 2
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
PMB2
10/01/2003
BUILDING - MASTER FILE - INQUIRY/UPDATE
L1 L2 L3 L4 L5
85 20 30 00 000
FED. PART
ITEM NUM
BL 000511
STATE PART.
LOCATION
15 10 005
REC-DT
12011975
USE ALLOWANCE
14:35:01
PAGE 2
CH-ITEM
PROPERTY-DOC
120175
..........................DEPRECIATION...................................
DPM MDC LU ELU
RLU
C-USAGE
COST FOR DPR. M-PCT M-AMOUNT
1
Y
1
600
270
1083.34
541.67
ACCUM-DPR-AMT
178751.06
EST. SALVAGE
300000.00
ACD-DT
YTD-DPR-AMT
06/30/2003 1083.34
ADJ-DT
PERIOD END-DT
08/31/2003
AMT TO BE DEP
171248.94
STOP-DT
ITEM NUM
PAGE
RTYP
L1-L5
TYPE
SEL
NEXT:
Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--CONT
MINI MAIN RFRSH TOP
FWD
CAN
Building Screen 2 = Page 2 - The fields on this screen that may
be changed are:
REC-DT (Receiving Date)
FED. PART. (Federal Participation)
STATE PART. (State Participation)
USE ALLOWANCE
PROPERTY-DOC (Property Document Number)
DEPRECIATION
DPM (Depreciation Method)
MDC (Monthly Depreciation Calculated)
LU (Life Units)
C-USAGE (Current Life Unit Usage)
COST FOR DPR.
M-PCT (Monthly Percent Depreciation)
ACCUM-DPR-AMT (Accumulated Depreciation Amount)
YTD-DPR-AMT (Year-to-date Depreciation Amount)
EST. SALVAGE
STOP-DT (Depreciation Stop Date)
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 68
FLAIR Property Manual
Florida Department of Financial Services
Building Master File – Inquiry/Update screen 3
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
PMB3
10/01/2003
BUILDING - MASTER FILE - INQUIRY/UPDATE
L1 L2 L3 L4 L5
85 20 30 00 000
ITEM NUM
BL 000511
LOCATION
15 10 005
14:47:24
PAGE 3
PROPERTY-DOC
120175
.........................LEASE PURCHASE...........................
TOTAL PRINCIPAL TOTAL INTEREST MIC YTD PRINCIPAL YTD INTEREST
............................
LTD PRINCIPAL LTD INTEREST
........MAINTENANCE/WARRANTY............
MWI VENDOR
EXDT
MWIC
M VF593511723001
06302005 O
......................STATUS/DISPOSITION...............................
SC
DISP PROCEEDS DISP-RDOC
DISPDT
DA DISP-VENDOR
ITEM NUM
PAGE
RTYP
L1-L5
TYPE
SEL
NEXT:
Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--CONT
MINI MAIN RFRSH TOP
FWD
CAN
Building Screen 3 = Page 3 - The fields on this screen that may
be changed are:
PROPERTY-DOC (Property Document Number)
LEASE PURCHASE
TOTAL PRINCIPAL
TOTAL INTEREST
MIC (Months in Contract)
YTD PRINCIPAL
YTD INTEREST
LTD PRINCIPAL
LTD INTEREST
MAINTENANCE/WARRANTY
MWI (Maintenance/Warranty Indicator)
VENDOR
EXDT (Expiration Date)
MWIC (Maintenance/Warranty Interval Code)
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 69
FLAIR Property Manual
Florida Department of Financial Services
Building Master File Inquiry/Update screen 4
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
PMB4
10/01/2003 14:59:09
BUILDING - MASTER FILE - INQUIRY/UPDATE
PAGE 4
OWNERSHIP
L1 L2 L3 L4 L5
ITEM NUM
LOCATION
GF SF FID
PROPERTY DOC
85 20 30 00 000 BL 000511 15 10 005
50 2 050001 120175
CURRENT USE FUND........
GF SF FID
BE
IBI
50 2 050001 85200000 00
..........PURCHASING FUND(S)...............
GF SF FID
AMOUNT
DONATED VALUE IND
50 2 050001
625000.00
A
GL
CAT
YR OBJECT PROJECT
27200 080392 00 561000 HUGGINS
CNTRT CY GRANT
EF EGL OCA
GY
STATE PROGRAM
1112110000 000000
ITEM NUM
PAGE
RTYP
L1-L5
TYPE
SEL
NEXT:
Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--CONT
MINI MAIN RFRSH TOP
FWD
CAN
Building Screen 4 = Page 4 - The fields on this screen that may
be changed are:
PROPERTY-DOC (Property Document Number)
CURRENT USE FUND (GF,SF,FID,BE,IBI)
YR (Year)
OBJECT
PROJECT
CNTRT (Contract)
CY (Contract Year)
GRANT
GY (Grant Year)
EF (External Fund)
EGL (External General Ledger)
OCA (Other Cost Accumulator)
STATE PROGRAM
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 70
FLAIR Property Manual
Florida Department of Financial Services
Property Master Inquiry/Update - Furniture and Equipment
If a TYPE of “PM”, a SEL of “I” or “U”, and a RTYPE of “3”
or ITEM are entered on the Property Custodian Mini Menu screen,
the following screens will display. Any update on these screens
will carry a transaction type of U3 on the Property History File.
There are four screens (pages) for each Furniture and
Equipment Property Master File record. Procedures for the use of
these screens are described on the following pages.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 71
FLAIR Property Manual
Florida Department of Financial Services
Furniture/Equipment Master File Inquiry/Update screen 1
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
PMF1
10/01/2003
FURNITURE AND EQUIPMENT - MASTER FILE - INQUIRY/UPDATE
L1 L2 L3 L4 L5
85 20 03 00 000
ITEM NUM LOCATION
DD 987654 37 10
DESCRIPTION
4-DR SEDAN CHEVR
INVEN-DT
06152003
SC
CLASS
F012 00 00 00
MANUFACTURER
VF232413444001
TITLE NUMBER
75152848
PRIME-DOC
VA908670001
AU CH-ITEM
SERIAL NUMBER
V0927004889962123
PROPERTY UNIQUE
SECOND-DOC
CID
PROP
VENDOR ID
VF591101274001
IC
N
15:13:03
PAGE 1
AQM VM ORIGDT
1
1 09/30/1999
INS.CODE
STD 0903
L-UPDT
09/30/2001
COND
1
ACQ-DT
09/30/1999
PROPERTY-DOC
093099
ACQ.COST
21650.00
ITEM NUM
PAGE
RTYP
L1-L5
TYPE
SEL
NEXT:
Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--CONT
MINI MAIN RFRSH TOP
FWD
CAN
Furniture and Equipment Screen 1 = Page 1 - The fields on this
screen that may be changed are:
ITEM NUM
LOCATION
AU (Agency Unique)
CH-ITEM (Chained Item Number)
AQM (Acquisition Method)
VM (Valuation Method)
DESCRIPTION
CLASS
IC (Idle Code)
INS. CODE (Insurance Code)
COND. (Condition)
INVEN-DT (Inventory Date)
MANUFACTURER
SERIAL NUMBER
TITLE NUMBER
PROPERTY UNIQUE
PROPERTY-DOC (Property Document Number)
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 72
FLAIR Property Manual
Florida Department of Financial Services
Furniture/Equipment Master File Inquiry/Update screen 2
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
PMF2
10/01/2003
FURNITURE AND EQUIPMENT - MASTER FILE - INQUIRY/UPDATE
L1 L2 L3 L4 L5
85 20 03 00 000
FED. PART
ITEM NUM
DD 987654
STATE PART.
LOCATION
37 10
REC-DT
09302001
USE ALLOWANCE
15:36:58
PAGE 2
CH-ITEM
PROPERTY-DOC
10052001
..........................DEPRECIATION...................................
DPM MDC LU ELU
RLU
C-USAGE
COST FOR DPR. M-PCT M-AMOUNT
1
Y
1
60
15
4130.04
344.17
ACCUM-DPR-AMT
15487.65
EST. SALVAGE
1000.00
ACD-DT
YTD-DPR-AMT
06/30/2002 4130.04
ADJ-DT
06/30/2003
PERIOD END-DT
06/30/2003
AMT TO BE DEP
5162.35
STOP-DT
ITEM NUM
PAGE
RTYP
L1-L5
TYPE
SEL
NEXT:
Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--CONT
MINI MAIN RFRSH TOP
FWD
CAN
Furniture and Equipment Screen 2 = Page 2 - The fields on this
screen that may be changed are:
REC-DT (Receiving Date)
FED. PART. (Federal Participation)
STATE PART. (State Participation)
USE ALLOWANCE
PROPERTY-DOC (Property Document Number)
DEPRECIATION
DPM (Depreciation Method)
MDC (Monthly Depreciation Calculated)
LU (Life Units)
C-USAGE (Current Life Unit Usage)
COST FOR DPR.
M-PCT (Monthly Percent Depreciation)
ACCUM-DPR-AMT (Accumulated Depreciation Amount)
YTD-DPR-AMT (Year-to-date Depreciation Amount)
EST. SALVAGE
STOP-DT (Depreciation Stop Date)
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 73
FLAIR Property Manual
Florida Department of Financial Services
Furniture/Equipment Master File Inquiry/Update screen 3
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
PMF3
10/01/2003
FURNITURE AND EQUIPMENT - MASTER FILE - INQUIRY/UPDATE
L1 L2 L3 L4 L5
85 20 03 00 000
ITEM NUM
DD 987654
LOCATION
37 10
15:49:42
PAGE 3
PROPERTY-DOC
093099
.........................LEASE PURCHASE...........................
TOTAL PRINCIPAL TOTAL INTEREST MIC YTD PRINCIPAL YTD INTEREST
............................
LTD PRINCIPAL LTD INTEREST
........MAINTENANCE/WARRANTY............
MWI VENDOR
EXDT
MWIC
W
VF591101274001
09302002 O
......................STATUS/DISPOSITION...............................
SC
DISP PROCEEDS DISP-RDOC
DISPDT
DA DISP-VENDOR
ITEM NUM
PAGE
RTYP
L1-L5
TYPE
SEL
NEXT:
Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--CONT
MINI MAIN RFRSH TOP
FWD
CAN
Furniture and Equipment Screen 3 = Page 3 - The fields on this
screen that may be changed are:
PROPERTY-DOC (Property Document Number)
LEASE PURCHASE
TOTAL PRINCIPAL
TOTAL INTEREST
MIC (Months in Contract)
YTD PRINCIPAL
YTD INTEREST
LTD PRINCIPAL
LTD INTEREST
MAINTENANCE/WARRANTY
MWI (Maintenance/Warranty Indicator)
VENDOR
EXDT (Expiration Date)
MWIC (Maintenance/Warranty Interval Code)
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 74
FLAIR Property Manual
Florida Department of Financial Services
Furniture/Equipment Master File Inquiry/Update screen 4
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
PMF4
10/01/2003 15:56:22
FURNITURE AND EQUIPMENT - MASTER FILE - INQUIRY/UPDATE
PAGE 4
OWNERSHIP
L1 L2 L3 L4 L5
ITEM NUM
LOCATION
GF SF FID
PROPERTY DOC
85 20 03 00 000 DD 987654 37 10
80 9 111111 093099
CURRENT USE FUND........
GF SF FID
BE
IBI
10 1 000001 85200000 00
..........PURCHASING FUND(S)...............
GF SF FID
AMOUNT
DONATED VALUE IND
10 1 000001
21650.00
A
GL
CAT
YR OBJECT PROJECT
27600 060000 00 517000
CNTRT CY GRANT
CO624 99
EF EGL OCA
GY
STATE PROGRAM
1112110000 000000
ITEM NUM
PAGE
RTYP
L1-L5
TYPE
SEL
NEXT:
Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--CONT
MINI MAIN RFRSH TOP
FWD
CAN
Furniture and Equipment Screen 4 = Page 4 - The fields on this
screen that may be changed are:
PROPERTY-DOC (Property Document Number)
CURRENT USE FUND (GF,SF,FID,BE,IBI)
YR (Year)
OBJECT
PROJECT
CNTRT (Contract)
CY (Contract Year)
GRANT
GY (Grant Year)
EF (External Fund)
EGL (External General Ledger)
OCA (Other Cost Accumulator)
STATE PROGRAM
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 75
FLAIR Property Manual
Florida Department of Financial Services
Property Master Inquiry/Update - Infrastructure
If a TYPE of “PM”, a SEL of “I” or “U”, and an RTYPE of “4”
or ITEM are entered on the Property Custodian Mini Menu screen,
the following screens will display. Any update on these screens
will carry a transaction type of U4 on the Property History File.
There are four screens (pages) for each, Improvements Other
Than Buildings, Property Master File record. Procedures for the
use of these screens are described on the following pages.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 76
FLAIR Property Manual
Florida Department of Financial Services
Infrastructure Master File Inquiry/Update screen 1
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
PMI1
10/01/2003
IMPROVEMENTS OTHER THAN BUILDINGS - MASTER FILE - INQUIRY/UPDATE
L1 L2 L3 L4 L5
85 20 02 02 214
ITEM NUM LOCATION
FP 042483 55
DESCRIPTION
FLAGPOLE
INVEN-DT
06152001
CH-ITEM
AQM VM ORIGDT
FB 282930 1 1 09/30/1999
CLASS
I200 00 00 00
BUILDER
CONSENSUS BUILDERS
PRIME-DOC
VH777770001
AU
SECOND-DOC
IC INS.CODE COND ACQ-DT
N AOG 0602 1 09/30/1999
PROPERTY UNIQUE
VENDOR-ID
VF593518518001
16:10:04
PAGE 1
CID
PROP
ACQ.COST
1300.00
L-UPDT
09/30/1999
PROPERTY-DOC
093001
SC
ITEM NUM
PAGE
RTYP
L1-L5
TYPE
SEL
NEXT:
Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--CONT
MINI MAIN RFRSH TOP
FWD
CAN
Improvements Screen 1 = Page 1 - The fields on this screen that
may be changed are:
ITEM NUM
LOCATION
AU (Agency Unique)
CH-ITEM (Chained Item Number)
AQM (Acquisition Method)
VM (Valuation Method)
DESCRIPTION
CLASS
IC (Idle Code)
INS. CODE (Insurance Code)
COND. (Condition)
INVEN-DT (Inventory Date)
BUILDER
PROPERTY UNIQUE
PROPERTY-DOC (Property Document Number)
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 77
FLAIR Property Manual
Florida Department of Financial Services
Infrastructure Master File Inquiry/Update screen 2
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
PMI2
10/01/2003
IMPROVEMENTS OTHER THAN BUILDINGS - MASTER FILE - INQUIRY/UPDATE
L1 L2 L3 L4 L5
85 20 02 02 214
FED. PART
650.00
ITEM NUM
FP 042483
STATE PART.
650.00
LOCATION
55
REC-DT
09302001
USE ALLOWANCE
16:37:29
PAGE 2
CH-ITEM
FB 282930
PROPERTY-DOC
093001
..........................DEPRECIATION...................................
DPM MDC LU ELU
RLU
C-USAGE
COST FOR DPR. M-PCT M-AMOUNT
1
Y
1
300
279
12.99
4.33
ACCUM-DPR-AMT
90.93
EST. SALVAGE
ACD-DT
YTD-DPR-AMT
03/30/2003
ADJ-DT
06/30/2003
PERIOD END-DT
06/30/2003
AMT TO BE DEP
1209.07
STOP-DT
ITEM NUM
PAGE
RTYP
L1-L5
TYPE
SEL
NEXT:
Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--CONT
MINI MAIN RFRSH TOP
FWD
CAN
Improvements Screen 2 = Page 2 - The fields on this screen that
may be changed are:
REC-DT (Receiving Date)
FED. PART. (Federal Participation)
STATE PART. (State Participation)
USE ALLOWANCE
PROPERTY-DOC (Property Document Number)
DEPRECIATION
DPM (Depreciation Method)
MDC (Monthly Depreciation Calculated)
LU (Life Units)
C-USAGE (Current Life Unit Usage)
COST FOR DPR.
M-PCT (Monthly Percent Depreciation)
ACCUM-DPR-AMT (Accumulated Depreciation Amount)
YTD-DPR-AMT (Year-to-date Depreciation Amount)
EST. SALVAGE
STOP-DT (Depreciation Stop Date)
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 78
FLAIR Property Manual
Florida Department of Financial Services
Infrastructure Master File Inquiry/Update screen 3
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
PMI3
10/01/2003
IMPROVEMENTS OTHER THAN BUILDINGS - MASTER FILE - INQUIRY/UPDATE
L1 L2 L3 L4 L5
85 20 02 02 214
ITEM NUM
FP 042483
LOCATION
55
16:49:47
PAGE 3
PROPERTY-DOC
093001
.........................LEASE PURCHASE...........................
TOTAL PRINCIPAL TOTAL INTEREST MIC YTD PRINCIPAL YTD INTEREST
............................
LTD PRINCIPAL LTD INTEREST
........MAINTENANCE/WARRANTY............
MWI VENDOR
EXDT
MWIC
......................STATUS/DISPOSITION...............................
SC
DISP PROCEEDS DISP-RDOC
DISPDT
DA DISP-VENDOR
ITEM NUM
PAGE
RTYP
L1-L5
TYPE
SEL
NEXT:
Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--CONT
MINI MAIN RFRSH TOP
FWD
CAN
Improvements Screen 3 = Page 3 - The fields on this screen that
may be changed are:
PROPERTY-DOC (Property Document Number)
LEASE PURCHASE
TOTAL PRINCIPAL
TOTAL INTEREST
MIC (Months in Contract)
YTD PRINCIPAL
YTD INTEREST
LTD PRINCIPAL
LTD INTEREST
MAINTENANCE/WARRANTY
MWI (Maintenance/Warranty Indicator)
VENDOR
EXDT (Expiration Date)
MWIC (Maintenance/Warranty Interval Code)
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 79
FLAIR Property Manual
Florida Department of Financial Services
Infrastructure Master File Inquiry/Update screen 4
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
PMI4
10/01/2003 16:56:14
IMPROVEMENTS OTHER THAN BUILDINGS - MASTER FILE - INQUIRY/UPDATE
PAGE 4
OWNERSHIP
L1 L2 L3 L4 L5
ITEM NUM
LOCATION
GF SF FID
PROPERTY DOC
85 20 02 02 214 FP 042483 55
50 2 050001 093001
CURRENT USE FUND........
GF SF FID
BE
IBI
50 2 050001 85200000 00
..........PURCHASING FUND(S)...............
GF SF FID
AMOUNT
DONATED VALUE IND
50 2 050001
1300.00
A
GL
CAT
YR OBJECT PROJECT
27400 080392 00 561000 USA ON TOP
CNTRT CY GRANT
CB684 99 FL411
EF EGL OCA
1 U9
GY
99
STATE PROGRAM
1112122000 000000
ITEM NUM
PAGE
RTYP
L1-L5
TYPE
SEL
NEXT:
Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--CONT
MINI MAIN RFRSH TOP
FWD
CAN
Improvements Screen 4 = Page 4 - The fields on this screen that
may be changed are:
PROPERTY-DOC (Property Document Number)
CURRENT USE FUND (GF,SF,FID,BE,IBI)
YR (Year)
OBJECT
PROJECT
CNTRT (Contract)
CY (Contract Year)
GRANT
GY (Grant Year)
EF (External Fund)
EGL (External General Ledger)
OCA (Other Cost Accumulator)
STATE PROGRAM
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 80
FLAIR Property Manual
Florida Department of Financial Services
Property Master Inquiry/Update - Work-in-Progress
If a TYPE of “PM”, a SEL of “I” or “U”, and an RTYPE of “5”
or ITEM, are entered on the Property Custodian Mini Menu screen,
the following screens will display. Any update on these screens
will carry a transaction type of U5 on the Property History File.
There are two screens (pages) for each Construction Work-InProgress Property Master File record. Procedures for the use of
these screens are described on the following pages.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 81
FLAIR Property Manual
Florida Department of Financial Services
Work-in-Progress Master File – Inquiry/Update screen 1
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
PMW1
10/01/2003
CONSTRUCTION WORK IN PROGRESS - MASTER FILE - INQUIRY/UPDATE
L1 L2 L3 L4 L5
85 10 02 00 000
ITEM NUM
BB 345678
LOCATION
32 10 00002
DESCRIPTION
BUILDING – CALDWELL
REC-DT
FED.PART.
08302000 100000.00
OCA
CID
PROP
CLASS
X004 00 00 00
STATE PART.
900000.00
PRIME-DOC
SECOND-DOC
VK564770001
SC
AQM
5
PROPERTY UNIQUE
GL
27800
IC
N
VM
1
ORIGDT
L-UPDT
04/01/2000 06/15/2001
INS.CODE
STD 0703
OBJECT
561000
VENDOR ID
VF630779005001
17:12:31
PAGE 1
EC-DT
STATE PROGRAM
1112110000 000000
ACQ.COST
1000000.00
ACQ-DT
04/01/2000
PROPERTY-DOC
040100
ITEM NUM
PAGE
RTYP
L1-L5
TYPE
SEL
NEXT:
Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10—PF11--PF12--CONT
MINI MAIN RFRSH TOP
FWD
CAN
Work-in-Progress Screen 1 = Page 1 - The fields on this screen
that may be changed are:
ITEM NUM
LOCATION
AQM (Acquisition Method)
VM (Valuation Method)
DESCRIPTION
CLASS
IC (Idle Code)
INS. CODE (Insurance Code)
EC-DT (Estimated Completion Date)
REC-DT (Receiving Date)
FED. PART. (Federal Participation)
STATE PART. (State Participation)
OBJECT
STATE PROGRAM
OCA (Other Cost Accumulator)
PROPERTY UNIQUE
PROPERTY-DOC (Property Document Number)
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 82
FLAIR Property Manual
Florida Department of Financial Services
Work-in-Progress Master File – Inquiry/Update screen 2
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
PMW2
10/01/2003 17:27:26
CONSTRUCTION WORK IN PROGRESS - MASTER FILE - INQUIRY/UPDATE
PAGE 2
L1 L2 L3 L4 L5
ITEM NUM
LOCATION
OWNERSHIP FUND
PROPERTY-DOC
85 10 02 00 000 BB 345678
32 10 00002
80 9 000001
040100
AU
CAT
080392
YR
00
CONTRACT
MA951
CY
00
EF
EGL
.....CURRENT USE FUND...........
GF SF FID
BE
IBI
20 2 010001 85100000 00
GRANT
FB555
GY
00
PROJECT
CALDWELL
........PURCHASING FUND(S)...........
GF SF FID
AMOUNT
DONATED VALUE IND
20 2 010001
1000000.00
A
......STATUS/DISPOSITION........
SC
DISP PROCEEDS
DISP-RDOC
DISP-VENDOR
DISPDT
DA
NEXT: ITEM NUM
PAGE
RTYP
L1-L5
TYPE
SEL
Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--CONT
MINI MAIN RFRSH TOP
FWD
CAN
Work-in-Progress Screen 2 = Page 2 - The fields on this screen
that may be changed are:
PROPERTY-DOC (Property Document Number)
AU (Agency Unique)
YR (Year)
CONTRACT
CY (Contract Year)
EF (External Fund)
EGL (External General Ledger)
GRANT
GY (Grant Year)
PROJECT
CURRENT USE FUND (GF,SF,FID,BE,IBI)
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 83
FLAIR Property Manual
Florida Department of Financial Services
Property Master Inquiry/Update - Other Fixed Assets
If a TYPE of “PM”, a SEL of “I” or “U”, and an RTYPE of “6”
or ITEM are entered on the Property Custodian Mini Menu screen,
the following screens will display. Any update on these screens
will carry a transaction type of U6 on the Property History File.
There are four screens (pages) for each Other Fixed Assets
Property Master File record. Procedures for the use of these
screens are described on the following pages.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 84
FLAIR Property Manual
Florida Department of Financial Services
Other Fixed Assets Master File – Inquiry/Update screen 1
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
PMA1
10/01/2003
OTHER FIXED ASSETS - MASTER FILE - INQUIRY/UPDATE
L1 L2 L3 L4 L5
85 20 04 00 000
ITEM NUM LOCATION
DD 051080 32 10 00002
DESCRIPTION
NATURAL CONSTRUCT PACKAGE
INVEN-DT MANUFACTURER
06152001 SOFTWARE A.G.
PRIME-DOC
VB999990001
SECOND-DOC
08:37:54
PAGE 1
AU
CH-ITEM
AQM VM ORIGDT
SD 876544 1
1 07/15/1999
CLASS
O062 00 00 00
IC INS.CODE COND ACQ-DT
N NAT 0702
1 07/15/1999
SERIAL NUMBER
00030948
PROPERTY UNIQUE
VENDOR ID
VF540943991032
ACQ.COST
25000.00
CID L-UPDT
PROP 08302000
PROPERTY DOC
071500
SC
ITEM NUM
PAGE
RTYP
L1-L5
TYPE
SEL
NEXT:
Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--CONT
MINI MAIN RFRSH TOP
FWD
CAN
Other Fixed Assets Screen 1 = Page 1 - The fields on this screen
that may be changed are:
ITEM NUM
LOCATION
AU (Agency Unique)
CH-ITEM (Chained Item Number)
AQM (Acquisition Method)
VM (Valuation Method)
DESCRIPTION
CLASS
IC (Idle Code)
INS. CODE (Insurance Code)
COND. (Condition)
INVEN-DT (Inventory Date)
MANUFACTURER
SERIAL NUMBER
PROPERTY UNIQUE
PROPERTY-DOC (Property Document Number)
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 85
FLAIR Property Manual
Florida Department of Financial Services
Other Fixed Assets Master File – Inquiry/Update screen 2
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
PMA2
10/01/2003
OTHER FIXED ASSETS - MASTER FILE - INQUIRY/UPDATE
L1 L2 L3 L4 L5
85 20 04 00 000
FED. PART
ITEM NUM
DD 051080
STATE PART.
LOCATION
32 10 00002
REC-DT
07152000
USE ALLOWANCE
08:39:28
PAGE 2
CH-ITEM
SD 876544
PROPERTY-DOC
07152000
..........................DEPRECIATION...................................
DPM MDC LU ELU
RLU
C-USAGE
COST FOR DPR. M-PCT M-AMOUNT
1
Y
1
120
84
416.66
208.33
ACCUM-DPR-AMT
10379.88
EST. SALVAGE
ACD-DT
YTD-DPR-AMT
05/30/2003 288.33
ADJ-DT
07/31/2003
PERIOD END-DT
07/31/2003
AMT TO BE DEP
14620.12
STOP-DT
ITEM NUM
PAGE
RTYP
L1-L5
TYPE
SEL
NEXT:
Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--CONT
MINI MAIN RFRSH TOP
FWD
CAN
Other Fixed Assets Screen 2 = Page 2 - The fields on this screen
that may be changed are:
REC-DT (Receiving Date)
FED. PART. (Federal Participation)
STATE PART. (State Participation)
USE ALLOWANCE
PROPERTY-DOC (Property Document Number)
DEPRECIATION
DPM (Depreciation Method)
MDC (Monthly Depreciation Calculated)
LU (Life Units)
C-USAGE (Current Life Unit Usage)
COST FOR DPR.
M-PCT (Monthly Percent Depreciation)
ACCUM-DPR-AMT (Accumulated Depreciation Amount)
YTD-DPR-AMT (Year-to-date Depreciation Amount)
EST. SALVAGE
STOP-DT (Depreciation Stop Date)
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 86
FLAIR Property Manual
Florida Department of Financial Services
Other Fixed Assets Master File – Inquiry/Update screen 3
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
PMA3
10/01/2003
OTHER FIXED ASSETS - MASTER FILE - INQUIRY/UPDATE
L1 L2 L3 L4 L5
85 20 04 00 000
ITEM NUM
DD 051080
LOCATION
32 10 00002
10:59:15
PAGE 3
PROPERTY-DOC
07152000
.........................LEASE PURCHASE...........................
TOTAL PRINCIPAL TOTAL INTEREST MIC YTD PRINCIPAL YTD INTEREST
............................
LTD PRINCIPAL LTD INTEREST
........MAINTENANCE/WARRANTY............
MWI VENDOR
EXDT
MWIC
W VF540943991032
07152005 O
......................STATUS/DISPOSITION...............................
SC
DISP PROCEEDS DISP-RDOC
DISPDT
DA DISP-VENDOR
ITEM NUM
PAGE
RTYP
L1-L5
TYPE
SEL
NEXT:
Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--CONT
MINI MAIN RFRSH TOP
FWD
CAN
Other Fixed Assets Screen 3 = Page 3 - The fields on this screen
that may be changed are:
PROPERTY-DOC (Property Document Number)
LEASE PURCHASE
TOTAL PRINCIPAL
TOTAL INTEREST
MIC (Months in Contract)
YTD PRINCIPAL
YTD INTEREST
LTD PRINCIPAL
LTD INTEREST
MAINTENANCE/WARRANTY
MWI (Maintenance/Warranty Indicator)
VENDOR
EXDT (Expiration Date)
MWIC (Maintenance/Warranty Interval Code)
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 87
FLAIR Property Manual
Florida Department of Financial Services
Other Fixed Assets Master File – Inquiry/Update screen 4
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
PMA4
10/01/2003 11:11:00
OTHER FIXED ASSETS - MASTER FILE - INQUIRY/UPDATE
PAGE 4
OWNERSHIP
L1 L2 L3 L4 L5
ITEM NUM
LOCATION
GF SF FID
PROPERTY DOC
85 20 04 00 000 DD 051080 32 10 00002
50 2 050001 071500
CURRENT USE FUND........
GF SF FID
BE
IBI
50 2 050001 85200000 00
..........PURCHASING FUND(S)...............
GF SF FID
AMOUNT
DONATED VALUE IND
50 2 050001
250000.00
A
GL
CAT
YR OBJECT PROJECT
28200 060000 00 516000
CNTRT CY GRANT
SA160 99
EF EGL OCA
GY
STATE PROGRAM
1112122000 000000
ITEM NUM
PAGE
RTYP
L1-L5
TYPE
SEL
NEXT:
Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--CONT
MINI MAIN RFRSH TOP
FWD
CAN
Other Fixed Assets Screen 4 = Page 4 - The fields on this screen
that may be changed are:
PROPERTY-DOC (Property Document Number)
CURRENT USE FUND (GF,SF,FID,BE,IBI)
YR (Year)
OBJECT
PROJECT
CNTRT (Contract)
CY (Contract Year)
GRANT
GY (Grant Year)
EF (External Fund)
EGL (External General Ledger)
OCA (Other Cost Accumulator)
STATE PROGRAM
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 88
FLAIR Property Manual
Florida Department of Financial Services
Property Chained Item Inquiry
(CI)
If a TYPE of “CI” and ITEM are entered on the Property
Custodian Mini Menu screen (FC), the Property Chained Item
Inquiry Screen shown on the next page will display. Using this
screen the operator may view Property Item Numbers on the
Property Master File that have a Chained Item Number equal to the
requested Item Number (ITEM).
The following describes what is available on the Property
Chained Item Inquiry screen.
1.
Lines 7 and 8 will show Property Master File information (L1
L2 L3 L4 L5, AMOUNT, DESCRIPTION, CH ITEM #, LOCATION, and
CLASS) for the requested Item Number.
2.
Lines 11-20 will display the first ten Item Numbers (with L1
L2 L3 L4 L5, AMOUNT, and DESCRIPTION) that have a Chained
Item Number equal to the requested ITEM.
3.
On line 22, the NEXT line, the operator may enter the next
Item Number for inquiry. The operator may enter the
appropriate TYPE and SEL codes also on line 22 to transfer
to a different screen.
4.
Lines 23 and 24 indicate the following available Program
Functions:
PF3 - processes current screen and returns mini menu.
PF4 - processes current screen and returns main accounting
menu.
PF5 - refreshes screen and displays screen as it appeared
before any input was made.
PF6 - returns first record meeting search criteria.
PF8 - pages forward one screen.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 89
FLAIR Property Manual
Florida Department of Financial Services
Property Chained Item Inquiry screen
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
CII1
10/01/2003
08:48:12
PROPERTY CHAINED ITEM INQUIRY
ITEM NUMBER
CH ITEM #
SD 876543
SD 876543
L1 L2 L3 L4 L5
LOCATION
85 20 02 02 214
3710
ITEM NUMBER L1 L2 L3 L4 L5
DE 001587
85 10 02 02 213
AMOUNT DESCRIPTION
CLASS
360000.00
IBM PERSONAL COMPUTER
F138 00 00 00
AMOUNT
1450.00
DESCRIPTION
CHERRY EXECUTIVE DESK
NEXT: ITEM NUMBER
TYPE
SEL
Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12-CONT
MINI MAIN RFRSH TOP
FWD
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 90
FLAIR Property Manual
Florida Department of Financial Services
Simulated Depreciation Request
(DE)
The Simulated Depreciation request may be initiated by the
agency property custodian before the “actual” depreciation
routine is requested to allow the agency to review the effects of
a depreciation request on the agency accounting records, and
property records. No accounting entries, nor depreciation
calculations, will be posted to the agency records using this
function. However, reports will be generated reflecting the
results of the request for review by the agency. The following
pages describe in detail this simulated depreciation request. To
request the “real” depreciation routine, please refer to the
Depreciation Request (DR) function within the Fixed Asset
Accounting screens (FA), chapter 4.
Depreciation will be calculated using the straight-line
method. The calculation will be based on whole months only and
will not calculate fractional monthly depreciation. If an agency
desires, the routine can calculate depreciation monthly,
quarterly, yearly or for any time interval as long as it involves
whole months.
In order to qualify for the automated depreciation routine
each property record must meet certain data requirements. They
are as follows:
1)
Monthly depreciation computed field (MDC) must contain a
‘Y’.
2)
Only record types ‘2’, ‘3’, ‘4’ and ‘6’ will be considered
when calculating depreciation.
3)
Depreciation method (DPM) must be present and = ‘1’
(straight line depreciation).
4)
The property status code (SC) must be blank - active.
5)
For straight line depreciation the following additional
elements are required:
A.
B.
C.
D.
E.
Effective Date
October 1, 2003
Receiving Date/Acquisition Date
Acquisition Cost
Estimated Salvage (may = blank or 0.00)
Expected Life Units (ELU)
Life Units (LU = 1)
Supersedes:
January 7, 2003
Chapter 5
Page 91
FLAIR Property Manual
Florida Department of Financial Services
Property records selected will be those matching the CID of
the user initiating the request. If a property record meets the
necessary data requirements then the automated depreciation
routine will proceed with the following:
1)
Calculates 'Monthly Depreciation Amount' (M-Amount):
M-Amt = ACQ. COST – EST. SALVAGE – DEPR. LTD
RLU
2)
Derives 'Cost for Depreciation' (Cost for DPR.) in one of
two ways:
a.
for newly added property, where no previous
depreciation calculations have been posted to the
property subsystem
COST FOR DPR. = M-AMT. x N
N = Number of months between PERIOD END-DT
and REC-DT.
b.
for property where depreciation has previously been
calculated within the property subsystem
COST for DPR. = M-AMT. x N
N = Number of months between PERIOD END-DT
and ACD- DT.
3)
Adds ‘COST for DPR.’ to LTD and YTD Accumulated Depreciation
amount fields (ACCUM-DPR-AMT and YTD-DPR-AMT).
4)
Moves the date in the Period Ending Date on the Property
Master record (PERIOD END-DT) to the Depreciation Activity
Date (ACD-DT) on the Property Master record. Moves the
Period Ending Date on the depreciation request file to the
property master record’s Period Ending Date (PERIOD END-DT)
and Depreciation Adjustment Date (ADJ-DT).
5)
Calculates Remaining Life Units (RLU) in one of two ways:
a.
for newly added property where no previous depreciation
calculations have been done within this subsystem:
RLU = ELU - Months in Depreciation Period
b.
for property where depreciation has previously been
calculated within this subsystem:
RLU = RLU - Months in Depreciation Period
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 92
FLAIR Property Manual
Florida Department of Financial Services
6)
Adjusts AMT TO BE DEPR:
AMT TO BE DEP = ACQ COST – EST. SALVAGE – DEPR. LTD
– COST FOR DPR.
The depreciation routine generates appropriate accounting
entries in the appropriate proprietary fund or General Fixed
Asset (Debit Accumulated Depreciation Expense – 77500 or 72500
and credit Accumulated Depreciation Account – 26***, 27***, or
28***). These entries will carry transaction type 03 in the
Transaction History File. (See page 95.)
NOTE: Period ending date (PERIOD END-DT) is the determining
element for depreciation calculation. This date is input with
the request for depreciation and initiates the execution of the
automated depreciation run.
At any point during the automated depreciation routine a
property record, because it fails an edit or a check, may be
rejected from the process and posted to an error listing with an
error message explaining the rejection. Accumulated depreciation
for these records will not be calculated.
Requesting the Simulated Depreciation Routine
The Simulated Depreciation Request will imitate the
automated depreciation routine. It will simulate the updating of
all Property Master records that match the request record. It
will also create simulated “03” accounting transactions. No
actual updates of data will be generated. Neither will actual
accounting entries be generated.
Depreciation Reports
All phases of the data update will be accomplished by
writing the needed information on a work file to be used for
reports. Once the simulated depreciation request is processed,
the following reports are automatically generated. (See next
page.)
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 93
FLAIR Property Manual
Florida Department of Financial Services
These reports are available in the Report Distribution
System (RDS). The agency RDS Administrator will set up users at
each agency to receive these reports:
DFCR01 - List of Fully Depreciated Property and Errors. Sorted by
Organization Code.
DFCR02 – Automated Depreciation Summary.
Code.
Sorted by Organization
DFCR02A – Automated Depreciation Summary.
Sorted by Fund.
DFCR02B – Automated Depreciation Summary.
Code within Fund.
Sorted by Organization
DFCR03 – Depreciation Report on Fields. Shows the data fields
updated by the depreciation process. Sorted by Organization
Code.
DFCR03A – Depreciation Report on Fields. Shows the data fields
updated by the depreciation process. Sorted by Fund.
DFCR03B – Depreciation Report on Fields. Shows the data fields
updated by the depreciation process. Sorted by Organization Code
within Fund.
Checking these reports will allow the user to verify the
accuracy of depreciation information before requesting the actual
automated depreciation routine.
Special Note: To request the actual automated depreciation
routine, the user must have access to the Fixed Asset Accounting Function (FA). The request is made utilizing the
Depreciation Request (DR) Record Type found on the Property
Accounting Mini Menu. This routine will create true updates and
accounting entries (TR03's). It should be requested after the
simulated depreciation request has been processed and verified.
Reports, DFCR01 and DFCR02, are available as a result of this
routine.
In order to request the simulated depreciation routine, the
Property Custodian Mini Menu screen must first be accessed by
typing ‘FC’ in the TYPE field of any FLAIR screen and depressing
ENTER. From the Property Custodian Mini menu screen, a TYPE “DE”
and SEL “A” are entered. The operator will be transferred to the
Simulated Depreciation Request screen shown on the next page.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 94
FLAIR Property Manual
Florida Department of Financial Services
Depreciation calculation is requested by the Property
Custodian by organization code. Only those organization codes
within a custodian’s security access will be available for the
simulated depreciation routine.
If a Level 1 request is entered and L2-L5 are asteriskfilled, then the routine will calculate depreciation on all
property within an agency. If a LEVEL 3 request is entered and
L4-L5 are asterisk-filled, then the routine will calculate
depreciation on all property items within Level 3 and below.
Depreciation can also be requested for all property within a
specific organizational unit. ‘ORG.LVLS. 1-5’, ‘PERIOD ENDING’
and ‘REPORT VERSION’ are required input on this screen. If
‘REPORT VERSION’ is left blank it will default to VERSION 1.
An error message “Duplicate Request” will occur if the
present request is a duplication or would result in duplication
because of requests crossing organizational lines. (For example,
if an agency requests a depreciation run for Organization code:
99 ** ** ** ***, then no other requests can be made for that
department.)
Simulated Depreciation Request screen
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
DEA1
10/01/2003
14:47:04
SIMULATED DEPRECIATION REQUEST
ORG. LVLS. 1-5
P E DATE
REPORT VERSION
ORGANIZATIONAL REQUEST:
VERSION '1' - SORTS BY ORG, FUND & GL
VERSION '2' - SORTS BY FUND & GL
VERSION '3' - SORTS BY FUND, ORG & GL
TYPE
SEL
Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10—PF11--PF12--CONT
MINI MAIN RFRSH
CAN
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 95
FLAIR Property Manual
Florida Department of Financial Services
Special Note: Once the (actual) Depreciation Request has been
initiated through the Fixed Asset - Accounting Function (FA), the
following TR03 entries will be posted to the agency’s accounting
records.
GL
725**
or
or
775**
265**
268**
or
or
or
273**
275**
277**
or
283**
or
289**
Description
DR
Depreciation Expense – General Fixed
Asset
X
Depreciation Expense
X
Accumulated Depreciation – Works of
Art and Historical Treasures
Accumulated Depreciation – Leasehold
Improvements
Accumulated Depreciation – Buildings
Accumulated Depreciation – Infrastructure
Accumulated Depreciation – Furniture and
Equipment
Accumulated Depreciation – Library
Resources
Accumulated Depreciation - Other Fixed
Assets
CR
A/I
A
A
X
A
X
X
X
A
A
A
X
A
X
A
X
A
The simulated depreciation routine will run during nightly
processing. Therefore, a change may be made to a simulated
depreciation request on the same day the request is made. To
make a change to a simulated request or to delete the request,
the operator will access the Simulated Depreciation Request
Inquiry /Update screen shown on the next page. To access this
screen the operator will enter “DE” in the TYPE field and “U” in
the SEL field on the Property Custodian Menu screen (FC).
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 96
FLAIR Property Manual
Florida Department of Financial Services
Simulated Depreciation Request Inquiry/Update screen
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
DEIU
10/01/2003
14:54:11
SIMULATED DEPRECIATION REQUEST INQUIRY/UPDATE
ORGANIZATIONAL REQUEST:
L1
85
85
85
L2
10
20
30
L3
**
03
03
L4
**
**
04
L5
***
***
321
P E DATE
09302003
09302003
09302003
REPORT VERSION DELETE
1
2
2
VERSION '1' - SORTS BY ORG, FUND & GL
VERSION '2' - SORTS BY FUND & GL
VERSION '3' - SORTS BY FUND, ORG & GL
TYPE
SEL
Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--CONT
MINI MAIN RFRSH TOP
FWD
CAN
The ORG.LVLS. 1-5 and PERIOD ENDING can be changed, or a
line may be deleted by entering a 'D' in the DELETE field.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 97
FLAIR Property Manual
Florida Department of Financial Services
Depreciation Adjustments
(DA)
If depreciation needs to be adjusted during the life of an
asset due to:
1)
2)
3)
an increase in the item's value (e.g. renovations and
capital improvements)
a change in an item's salvage value
a change in the remaining life of an item
The “DA” capability will be used to request such
adjustments. On the Property Custodian Mini Menu screen (FC),
the operator will input a TYPE “DA”, a SEL “U”, and ITEM and
depress ENTER to retrieve the Depreciation Adjustment screen.
(See below.)
Depreciation Adjustment – Single Update screen
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
DAU1
10/01/2003
17:18:28
DEPRECIATION ADJUSTMENT - SINGLE UPDATE
L1 L2 L3 L4 L5
85 20 04 00 000
ITEM NO.
CC-989186
PROPERTY-DOC
DESCRIPTION
POWER GENERATOR
ACCUM. DEPREC.
750.00
AMT TO BE DEPR
NEXT:
CLASS
F3320 00 00 00
YTD ACCUM. DEP.
187.50
ADJ-DT
ACD-DT
PERIOD END-DT
ACQ. COST
5000.00
M-AMOUNT
62.50
RLU
EST. SALVAGE
ITEM NO.
TYPE
SEL
Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--CONT
MINI MAIN RFRSH
CAN
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 98
FLAIR Property Manual
Florida Department of Financial Services
The top half of the Depreciation Adjustment Single Update
screen contains the following fields which are protected and
cannot be changed:
L1 L2 L3 L4 L5
ITEM NO.
DESCRIPTION
CLASS
ACQ. COST
ACCUM.DEPREC.
YTD ACCUM.DEP.
ACD-DT
M-AMOUNT
On line 15 the following fields are displayed and are to be
used to record the necessary adjustment for the item:
AMT TO BE DEPR (Amount To Be Depreciated)
ADJ-DT (Adjustment Date)
PERIOD END-DT (Period Ending Date)
RLU (REMAINING LIFE UNITS)
EST. SALVAGE
The results of such a change will be a recalculation of
monthly depreciation amount (M-AMOUNT) which will then be used in
calculating periodic depreciation. M-AMOUNT must be shown on the
Depreciation Adjustment screen. If an adjustment is desired, the
affected fields must be changed.
Adjustment Date (ADJ-DT) can only be input when AMT TO BE
DEPR is changed. If the date is not input and AMT TO BE DEPR
changes, ADJ-DT will default to the current date.
Negative amounts will not be allowed. Any attempt to input
a negative AMT TO BE DEPR, RLU, or EST. SALVAGE should result in
an error.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 99
FLAIR Property Manual
Florida Department of Financial Services
The method of recalculation will depend on the data element
or combination of data elements input. Valid combinations that
derive a new M-AMOUNT are:
Data Input
M-AMOUNT Calculation
1)
AMT TO BE DEPR
and/or RLU
M – AMOUNT = AMT TO BE DEPR/RLU
2)
EST. SALVAGE
M – AMOUNT = ACQ. COST –
EST.SALVAGE/ELU
Historical records will be generated whenever any change
occurs on the Depreciation Adjustment screen. These records will
carry a transaction type 03 on the Property History File.
Line 21 is the NEXT line where the operator may
depreciation adjustment on another piece of property
in the ITEM NO. field. On line 22, the operator may
transfer to a different screen by using the TYPE and
request a
by filling
also
SEL fields.
Lines 23 and 24 indicate the following available Program
Functions:
PF3 - processes current screen and returns mini menu.
PF4 - processes current screen and returns main accounting
menu.
PF5 - refreshes screen and displays screen as it appeared
before any input was made.
PF12- escapes and does not process current screen.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 100
FLAIR Property Manual
Florida Department of Financial Services
Property History File – Inquiry
(PH)
The Property History File is updated every time a property
item is used in an accounting transaction, non-accounting
information is added to a property record or, a property item is
updated through the Property Master File. The information is
maintained on the file for up to 18 months. To view this
information, on the Property Custodian Mini Menu (FC) the
operator will enter “PH” in the TYPE field, Item Number in the
ITEM field, and depress the ENTER key. The system will display
every record, one at a time, for that particular property item.
There are two different screens that may be displayed
depending on the type of transaction that updated the Property
History File. If the Property Item was used in an accounting
transaction, then the system will display the screen at the top
of the next page. This is a Record Type “1”. If instead, the
update was non-accounting in nature or an organizational
transfer, the system will display the screen at the bottom of the
next page. A non-accounting change will create a Record Type
“0”, and an organizational transfer will create a Record Type
“2”.
To view all the records on the Property History File for a
particular item number continue depressing the PF8 key until the
system displays the “END OF SEARCH” message.
Line 22 is the NEXT line where the operator can request
another property item by filling in the ITEM NUM field. The
operator may also transfer to a different screen by using the
TYPE and SEL fields.
Lines 23 and 24 indicate the following available Program
Functions:
PF3 - processes current screen and returns mini menu.
PF4 - processes current screen and returns main accounting
menu.
PF5 - refreshes screen and displays screen as it appeared
before any input was made.
PF6 - returns first record meeting search criteria.
PF8 - pages forward one screen.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 101
FLAIR Property Manual
Florida Department of Financial Services
Property History File – Inquiry screen 1
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
PHI1
10/01/2003 07:46:03
PROPERTY HISTORY FILE - INQUIRY
L1 L2 L3 L4 L5 ITEM NUM RT TRTYP PROPERTY-DOC MGDT
ETME USERID TID
85 20 04 00 000 AA-001765 1
51 VA00967
08/24/2003 115501 000219 #094
.....PURCH/CU FUND......
GF SF FID
BE
IBI CATEGORY YR
50 2 050001 85200000 00 060000
STATE PROGRAM
1112110000 000000
PROJECT ID
GRANT
GY CONTRACT CY
VENDOR NUMBER
VF593300311001
TRANS-DT AMOUNT
NBI
08/24/2003
1050.00
0
STATEWIDE-DOC
W0000000081
...OFUND...
GF SF FID
AU GL
OBJECT PID EF EP
50 2 050001
27600 512000
EGL
EO
XCAT
OCA
VENDOR NAME
SUB-VENDOR
A&E OFFICE SUPPLY
PPI
DESCRIPTION
OAK EXECDESK
OTHER-DOC
SITE
01
INVOICE
38877
SGL
CFI OFS
SEC-DOC
NEXT: ITEM NUM
TYPE
SEL
Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10—PF11--PF12--CONT
MINI MAIN RFRSH TOP
FWD
Property History File – inquiry screen 2
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
PHI2
L1 L2 L3 L4 L5
85 20 04 00 000
...OFUND....
GF SF FID
FIELD UPDT
LOC
AQM
0
VALM
0
CLASS
IDLE
COND
0
CID
LUDT-2K 08/24/2003
NACTI
0
10/01/2003 07:46:56
PROPERTY HISTORY FILE - INQUIRY
ITEM NUM
RT
TRTYP
PROPERTY-DOC MGDT
ETME
AA-001765
0
U3
10012002
10/01/2002 075835
GL
AMOUNT
NBI
0
PPI
FIELD BEFORE
USERID TID
000219 #053
FIELD AFTER
371001
1
1
0703000000
N
1
PROP
09/01/2003
1
NEXT: ITEM NUM
TYPE
SEL
Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--CONT
MINI MAIN RFRSH TOP
FWD
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 102
FLAIR Property Manual
Florida Department of Financial Services
Property Inventory
(PI)
The Property Inventory screens can be used by the Property
Custodian to add, inquire and update requests made to place an
inventory date on specific Property Master File records. The
requests will be processed during nightly processing and
reflected in the 'INVEN-DT' field on the Property Master File the
next day.
These requests will update a range of records meeting the
input selection criteria. Note: If the desire is to update the
inventory date for a single property record, the operator should
use the Property Master File Inquiry/Update screen as described
earlier in this chapter.
Property Inventory - Add
If the following fields are entered on the Property
Custodian Mini Menu screen (FC), the screen shown on the next
page will display.
TYPE
PI - Property Inventory
SEL
A - Single Add screen
Procedures for the use of this screen are described on the
next two pages. Records created by using this screen will carry
a TRU* (where ‘*’ is the property item’s record type) on the
Property History File.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 103
FLAIR Property Manual
Florida Department of Financial Services
Property Inventory Request screen
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1.
PIA1
10/01/2003
12:07:49
PROPERTY INVENTORY REQUEST
L1 L2 L3 L4 L5
85
EXISTING:
LOCATION
LOCATION IND
CLASS
COND
INVENTORY DATE
PROP-DOC
TRANSFER TO:
LOCATION
TYPE
SEL
Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--CONT
MINI MAIN RFRSH
CAN
On line 6, the following fields are displayed:
L1 L2 L3 L4 L5
Specific organization unit in which the
inventory date update will occur;
required field; must be numeric or
asterisks. Example: 85 10 ** ** ***
will update all of the records within
department 85 and division 10.
CLASS
Property Classification Code; 10
alphanumeric; optional field; must be
titled on the Property Title File. If
used, the system will only update
records within the input ORG code and
for the specific class code desired.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 104
FLAIR Property Manual
Florida Department of Financial Services
COND
Condition Code; 1 numeric; optional
field. If used, the system will change
the Property Master File records meeting
the selection criteria to whatever was
input in this field. The valid input
is:
1
2
3
4
2.
-
new
good
fair
poor
INVENTORY DATE
Inventory Date; 6 numeric; required
field. This date will appear in the
INVEN-DT field on the Property Master
File for the records meeting the
selection criteria.
PROP-DOC
Property Document Number; 11
alphanumeric; required field.
On lines 10 and 11, the following fields are displayed:
EXISTING LOCATION
Existing Property Master File Location
Code; 16 alphanumeric; optional field;
must be on the Property Title File. If
used, the system will only update
records within the input location range.
TRANSFER TO
LOCATION
Transfer To Location Code; the
transfer to location code of the
inventoried property; 16 alphanumeric;
optional field; must be on the Property
Title. If used, the system will select
all records in the existing location
range, add the inventory date, and
transfer the records to the transfer to
location code.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 105
FLAIR Property Manual
Florida Department of Financial Services
EXISTING LOCATION
IND
Existing Location Indicator; optional
field; only valid input is “X”. If used,
the system will select records with the
same first four characters as input in
the Existing Location field. Example:
If a Location code of 3501 was entered
with a Location Indicator of "X"; the
system would select all records in the
location range from 3501000000000000 to
3501999999999999.
3.
The operator may enter the appropriate TYPE and SEL codes on
line 22 to transfer to a different screen.
4.
Lines 23 and 24 indicate the following available Program
Functions:
PF3 - processes current screen and returns mini menu.
PF4 - processes current screen and returns main accounting
menu.
PF5 - refreshes screen and displays screen as it appeared
before any input was made.
PF12- escapes and does not process current screen.
Property Inventory - Inquiry
If a TYPE of “PI” and a SEL of “I” are entered on the
Property Custodian Mini Menu screen (FC), the screen shown on the
next page will display.
To view all the records on the Property Inventory Request
File, continue depressing the PF8 key until the system displays
the “END OF SEARCH” message. All fields on this screen are
protected and cannot be changed.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 106
FLAIR Property Manual
Florida Department of Financial Services
Property Inventory Request Inquiry screen
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
PII1
10/01/2003 15:09:30
PROPERTY INVENTORY REQUEST INQUIRY
L1 L2 L3 L4 L5
85 10 ** ** ***
CLASS
COND
EXISTING:
LOCATION 37 10 01
LOCATION IND X
INVENTORY DATE
06/30/2003
PROP-DOC
10012003
TRANSFER TO:
LOCATION 37 01 5025
TYPE
SEL
Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--CONT
MINI MAIN RFRSH TOP
FWD
The operator may enter the appropriate TYPE and SEL codes on
line 22 to transfer to a different screen.
Lines 23 and 24 indicate the following available Program
Functions:
PF3 - processes current screen and returns mini menu.
PF4 - processes current screen and returns main accounting
menu.
PF5 - refreshes screen and displays screen as it appeared
before any input was made.
PF6 - returns first record meeting search criteria.
PF8 - pages forward one screen.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 107
FLAIR Property Manual
Florida Department of Financial Services
Property Inventory - Update
The Property Inventory Request Update screen should be used
to make changes or corrections to requests entering the system ON
THE CURRENT DAY. If an incorrect request was entered on previous
day, the operator must enter the correct data through the
Property Inventory Request Add screen.
The operator can access the Update Screen by inputting a
TYPE of “PI” and a SEL of “U” on the Property Custodian Mini Menu
screen (FC) and depressing the ENTER key. A screen like the one
below will display.
Property Inventory Request Update screen
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
PIU1
10/01/2003
15:17:25
PROPERTY INVENTORY REQUEST UPDATE
DELETE:
L1 L2 L3 L4 L5
85 10 ** ** ***
EXISTING:
LOCATION 37 10 01
LOCATION IND X
CLASS
COND
INVENTORY DATE
06302003
PROP-DOC
10012003
TRANSFER TO:
LOCATION 37 01 5025
TYPE
SEL
Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--CONT
MINI MAIN RFRSH
CAN
The DELETE field is available to delete the request from the
file. To delete the entire request, enter a “D” in this field
and depress the ENTER key. The request will then be removed from
the file.
The operator may change the existing data shown on the
update screen by depressing the TAB key until the desired field
is located and then typing in the new data. Any of the fields
may be changed on the Update screen except the L1 code.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 108
FLAIR Property Manual
Florida Department of Financial Services
On line 22, the operator may enter the appropriate TYPE and
SEL codes to transfer to a different screen.
Lines 23 and 24 indicate the following available Program
Functions:
PF3 - processes current screen and returns mini menu.
PF4 - processes current screen and returns main accounting
menu.
PF5 - refreshes screen and displays screen as it appeared
before any input was made.
PF12- escapes and does not process current screen.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 5
Page 109
FLAIR Property Manual
Florida Department of Financial Services
CHAPTER 6
DEPRECIATION
Reporting Capital Assets
Capital assets should be reported at historical cost. The
cost of a capital asset should include ancillary charges
necessary to place the asset into its intended location and
condition for use. Ancillary charges include costs that are
directly attributable to asset acquisition – such as freight and
transportation charges, site preparation costs, and professional
fees. Donated capital assets should be reported at their
estimated fair value at the time of acquisition plus ancillary
charges, if any.
When the historical cost of a capital asset is not
practicably determinable, the estimated historical cost of the
asset should be determined by appropriate methods and recorded.
Estimated historical costs should be so identified in the record
and the basis of determination established in the responsible
agency’s public records. The basis of valuation for capital
assets constructed by agency personnel should be the costs of
material, direct labor, and overhead costs identifiable to the
project.
An agency that owns capital assets is responsible for
correctly reporting these assets at the date of acquisition. Any
improvements made to a capital asset that extends the useful life
of the asset beyond one year should be capitalized.
Depreciating Capital Assets
Capital assets should be depreciated over their estimated
useful lives unless they are:
•
•
•
inexhaustible (i.e., land and land improvements, certain
works of art and historical treasures),
infrastructure assets reported using the modified approach
as discussed in GASB Statement No. 34 (see section on
Infrastructure and Infrastructure Improvements of this
policy), or
construction work in progress.
It is the agency custodian’s responsibility to estimate the
useful life of each capital asset. Agencies using the FLAIR
Property Subsystem will be responsible for assigning to the
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 6
Page 1
FLAIR Property Manual
Florida Department of Financial Services
assets the correct State Standard portion (first 4 digits) of the
property Class Codes that match the estimated useful lives of the
assets. (Refer to chapter 3, Accounting Codes.)
For statewide financial statement purposes, the straightline method will be used by the FLAIR Property Subsystem to
calculate depreciation for each capital asset recorded in the
property subsystem starting with the month that the asset is
received by the responsible state agency. The estimated useful
life for each capital asset will be based on the state standard
portion of the property class code for the asset assigned by the
responsible agency.
Agencies using the property subsystem are responsible for
scheduling the depreciation calculation at year-end prior to
closing. Agencies are also responsible for recording their
assets in the correct general ledger codes.
In the case where an agency chooses to depreciate its
capital assets using a method different from the straight-line
method or using a different system, the agency will be
responsible for providing the Chief Financial Officer with the
correctly calculated depreciation amounts to be reported in the
statewide financial statements.
In accounting for depreciation three major points must be
considered. First, all tangible assets except land – that is
building and equipment assets – have a limited useful life.
Because of this limited useful life, the cost of these assets
must be distributed as expenses over the years that they benefit.
The two major causes of limited useful life are physical
deterioration and obsolescence. The physical deterioration of
fixed assets results from use and exposure to the elements.
Periodic repairs and a sound maintenance policy may keep
buildings and equipment in good condition and extract the maximum
useful life from them. Keep in mind that every building,
machine, piece of furniture, item of equipment and adornment must
be discarded at some point. The process of becoming out of date
is called obsolescence. With fast-changing technology and everchanging demands, items become obsolete before they wear out.
The state does not distinguish between physical deterioration and
obsolescence because it is interested in the length of the useful
life of the asset regardless of what limits that useful life.
Second, the term depreciation, as used in accounting, does
not refer to the physical deterioration of an asset or the
decrease in market value of the asset over time. Depreciation
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 6
Page 2
FLAIR Property Manual
Florida Department of Financial Services
means the allocation of the cost of a fixed asset to the periods
that benefit from the services of the asset. The term is used to
describe the gradual conversion of the cost of the asset into an
expense.
Third, depreciation is not a process of valuation.
Accounting records are kept with the cost principle and thus are
not meant to be indicators of changing price levels. It is
possible that, through an advantageous buy and specific market
conditions, the market value of a building may rise.
Nonetheless, depreciation must continue to be recorded because it
is the result of an allocation, not a valuation, process.
Eventually the building will wear out or become obsolete
regardless of interim fluctuations in market value.
Depreciation is calculated in full month increments. Under
a full-month convention, property placed in service at any time
during a given month is treated as though it had been placed in
service on the first day of that month. However, the calculation
for depreciation using the straight-line method begins in the
first month following the month that the property item is placed
into service. If a property item is disposed of before the end
of the estimated useful life (ELU) of that property item, the
depreciation should be calculated through and including the month
of disposal before removing it from the agency’s Property Master
File.
The computation of depreciation for an accounting period
(one entire month) is affected by cost, salvage value,
depreciation cost, and estimated useful life. These terms hold
specific meanings in accounting.
Cost
The cost of an asset is the net purchase
price plus all reasonable and necessary
expenditures to get the asset in place
and ready for use. (See Non-Accounting
Data Entry in chapter 5 for more details
of each asset.)
Salvage value
The salvage cost of an asset is its
estimated net scrap or trade-in value as
of the estimated date of disposal.
Depreciable cost
The depreciable cost of an asset is its
cost less its salvage value.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 6
Page 3
FLAIR Property Manual
Florida Department of Financial Services
Estimated useful life
The estimated useful life of an asset is
the total number of service units
expected from the asset. The standard
unit is the month; however, it may be in
terms of distance expected to be driven,
in terms of quantity expected to be
produced, or similar measures. In
computing the estimated useful life of
an asset, the property custodian should
consider all relevant information
including past experience with similar
items, the asset’s present condition,
the agency’s repair and maintenance
policy, the current technology and
industry trends, and the local
conditions such as weather.
The State of Florida has defined life units for fixed
assets. (See Class Codes in chapter 3 for more detail.)
The only automated depreciation method is straight-line,
DPM=1. If another method is chosen, that approach must be
identified and the calculations are left to the property
custodian. These include DPM=2 (Service Life), 3 (Double
Declining Balance), and 4 (1½ Declining Balance). This chapter
outlines each of these depreciation methods.
Reporting Depreciation Expense
For general capital assets, depreciation is reported only on
government-wide financial statements. Depreciation is reported
on the Statement of Activities. GASB Statement 34 requires that
depreciation for assets specifically identified with specific
functions is to be included in the direct expenses of those
functions. Capital assets that serve essentially all functions
are reported on a separate line or reported as part of the
general administration (or its counterpart) function. If
depreciation is reported as a separate line item, the face of the
statement must clearly indicate that this line item excludes
depreciation expense charged to function.
A government entity is not to allocate the depreciation of
an entire building that serves multiple functions or departments.
However, if the government entities occupying the building choose
to allocate, it is recommended that the allocation be based on
square footage of the building used for the time used.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 6
Page 4
FLAIR Property Manual
Florida Department of Financial Services
Depreciation expense for general infrastructure assets
should not be allocated to the various functions. It should be
reported as a direct expense of the function that the reporting
government normally associates with capital outlays for, and
maintenance of, infrastructure assets or as a separate line in
the statement of activities.
Straight-Line Depreciation Method
This is the automated method provided by the state.
When the straight-line method is used to allocate
depreciation, the depreciable cost of the asset is spread evenly
over the life of the asset.
The straight-line method is based on the assumption that
depreciation depends only on the passage of time. The
depreciation expense for each period is computed by dividing the
depreciable cost (cost of the depreciating asset less its salvage
value) by the number of accounting periods in the estimated
useful life. The rate of depreciation is the same in each month.
Cost – Salvage value
-------------------Useful life
Example: A delivery truck costs $24,000, and has an estimated
salvage value of $3,000 at the end of its estimated useful life
of 5 years (60 months).
$24,000 - $3,000
---------------60
=
$350 depreciation per month
There are three important points to note from a straightline method schedule:
1.
the depreciation is the same each month
2.
the accumulated depreciation increases uniformly
3.
the carrying value decreases uniformly until it
reaches the estimated salvage value.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 6
Page 5
FLAIR Property Manual
Florida Department of Financial Services
Service Life Depreciation Method
This method is not automated.
The service life method of depreciation on assets is based
on the assumption that depreciation is solely the result of use
and that the passage of time plays no role in the depreciation
process.
Cost – Salvage value
-----------------------------Estimated units of useful life
There is a direct relationship between the amount of
depreciation each year and the units of service use. Also, the
accumulated depreciation increases each year in direct relation
to units of service use. Finally, the carrying value decreases
each year in direct relation to units of service use.
Example: The above mentioned delivery truck acquired for $24,000
has an estimated useful life of 80,000 miles, the depreciation
cost per mile would be determined
$24,000 - $3,000
---------------80,000
=
$0.2625 depreciation per mile
Under the service life method, the unit of service use that
is used to measure estimated useful life for each asset should be
appropriate for that asset. For example, the number of miles
driven may be appropriate for one asset, whereas the number of
copies produced may be a better indicator of depreciation for
another. This method should only be used when output of an asset
over its useful life can be estimated with reasonable accuracy.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 6
Page 6
FLAIR Property Manual
Florida Department of Financial Services
Double Declining Balance Depreciation Method
This method is not automated.
Accelerated depreciation methods result in relatively large
amount of depreciation in the early years of use and smaller
amounts in the later years. Such a method is based on the
passage of time and assumes that many kinds of fixed assets are
most efficient when they are new, so they provide more and better
service in the early years of useful life. It is consistent to
allocate more depreciation to the earlier years than the later
years if the benefits received in the early years are greater.
Though any fixed rate might be used, the most common rate is a
percentage equal to twice the straight-line percentage. When
twice the straight-line rate is used, the method is usually
called the double-declining balance depreciation method.
Under the double declining balance method, the fixedpercentage rate of depreciation is applied to the remaining
carrying value of the asset. Estimated salvage value is not
considered in figuring depreciation except into the final year,
when depreciation is limited to the amount necessary to bring the
carrying value down to the estimated salvage value.
Example: Using the delivery truck with an estimated useful life
of 60 months, the straight-line percentage is 20% (100% / 5
years). The double declining balance percentage is 40% (2 * 20%)
and it is multiplied by the remaining useful life:
COST
Date of
purchase
End of first
year
End of second
year
End of third
year
End of fourth
year
End of fifth
year
Yearly
Depreciation
Accumulated
Depreciation
$24,000
$24,000
$24,000
(40% * $24,000)
$9,600
(40% * $14,400)
$5,760
(40% * $8,640)
$3,456
(40% * $5,184)
$2,074
$24,000
$110
$24,000
$24,000
$24,000
Carrying
Value
$9,600
$14,400
$15,360
$8,640
$18,816
$5,184
$20,890
$3,110
$$21,000
$3,000
The fixed rate is always applied to the carrying value of
the previous year.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 6
Page 7
FLAIR Property Manual
Florida Department of Financial Services
1½ Declining Balance Depreciation Method
This method is not automated.
Like the double declining depreciation method, this approach
is an accelerated calculation to weigh the usefulness more in the
early years and less in the later years. Rather than multiplying
the straight-line percentage by 2.0, the 1½ declining method
multiplies the straight-line percentage by 1.5.
Example: Using the delivery truck with an estimated useful life
of 60 months, the straight-line percentage is 20% (100% / 5
years). The double declining balance percentage is 30% (1.5 *
20%) and it is multiplied by the remaining useful life:
COST
Date of
purchase
End of first
year
End of second
year
End of third
year
End of fourth
year
End of fifth
year
Yearly
Depreciation
Accumulated
Depreciation
$24,000
$24,000
$24,000
(30% * $24,000)
$7,200
(30% * $16,800)
$5,040
(30% * $11,760)
$3,528
(30% * $8,232)
$2,470
$24,000
$2,760
$24,000
$24,000
$24,000
Carrying
Value
$7,200
$16,800
$12,240
$11,760
$15,768
$8,232
$18,230
$5,760
$21,000
$3,000
The fixed rate is always applied to the carrying value of
the previous year. The depreciation is greatest in the first
year and declines after that. Finally, the depreciation in the
last year is limited to the amount necessary to reduce carrying
value to salvage value. Using this depreciation method indicates
that the estimated useful life of the above example should have
been extended one more year (72 months total).
These later three methods of calculating depreciation are
income tax bases. The State of Florida does not pay income taxes
and thus prefers the straight-line method for computing
depreciation of fixed assets. The straight-line method is the
only automated depreciation in FLAIR.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 6
Page 8
FLAIR Property Manual
Florida Department of Financial Services
CHAPTER 7
PROPERTY SUBSYSTEM REPORTS
The reports created from the Property Subsystem will be
scheduled and requested through the Reports Request Function (RP)
from the FLAIR Main Accounting Menu. This is the same function
used to request other FLAIR reports. Agencies may have their own
unique reports related to property items or they may request
state standard reports related to their property items, or both
(For complete details about the RP function, please refer to the
FLAIR Procedures Manual.)
FLAIR reports are available in three forms. Most FLAIR
reports when requested will be placed into the Report
Distribution System, RDS, which allows on-line viewing of
reports. The agency RDS Administrator will setup individual
users to receive property reports via the Report Distribution
System. Reports may also be obtained in a hard copy, or paper,
form. Reports are also available via compact disc upon request.
Below is a list of State Standard Reports available in
FLAIR. These are requested through the RP function using the
LOGON N000STD:
1.
DPRR01
- Listing of Incomplete Property Master Records
Sort: Sort level, Records without Accounting Data, Records
without Non-Accounting Data, CID, and Item Number.
Parameter: Optional field; Specific organization level L1-L5
in the first two characters of the parameter (i.e., L4 =
level four sort).
2.
DPRR02 - Daily Listings of Items Added to the Property
Master File
Sort: Sort level.
Parameter: Optional field; Specific organization level L1-L5
in the first two characters of the parameter. Positions 3-8
can be used to retrieve records for a specific day (MMDDYY)
within the current month and prior month. (Example:
L3103199)
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 7
Page 1
FLAIR Property Manual
Florida Department of Financial Services
3.
DPRR03 - Listing of Active Property Master File Records (All
Data Elements)
Sort: L2-L5, Record Type, and Item.
4.
DPRR03A - Listing of Property Custodian File
Sort: L2-L5, Record Type, and Status Code.
5.
DPRR04 - List of Non-accounting Property History
Sort: Sort level, Item Number, Machine-Generated Date,
Transaction Type, and Machine Time.
Parameter: Positions 1-2 is the organization level that the
report is to be run (i.e. L4 = level four). Position 3 is
the parameter cycle. Positions 4-15 is the parameter date
range. Positions 16-23 contain the item number.
6.
DPRR05 - Listing of Transactions Deleted From the Property
Pending File
Sort: Sort level, Primary Document Number, Secondary
Document Number, and Other Document Number.
Parameter: Specific organization level L2-L5 in the first
two characters of the parameter. A beginning date may also
be input (YYMMDD) to retrieve records with that delete date
or after. (Example: L3991001)
7.
DPRR06 – Custodian’s Inventory List
Sort: L2-L5, Location, Record Type, and Item Number.
8.
DPRR06A – Custodian’s Inventory List, Delegate Information,
and Signature Certification at Organization Breaks
Sort: CID (if requested in parameter), L2-L5, Location,
Record Type, and Item Number.
Parameter: Optional; “CID” can be input in the first three
positions of the parameter field and will become the primary
sort. Custodian information will be provided.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 7
Page 2
FLAIR Property Manual
Florida Department of Financial Services
9.
DPRR07 - Listing of the Property Master File
Sort: Sort level and Item Number.
10.
Parameter: Optional field; Specific organization level L1-L5
in the first two characters of the parameter (i.e., L4 =
level four sort).
DPRR08 - List of Property Pending File
Sort: L1-L5, Primary Document Number, Secondary Document
Number, and Other Document Number.
11.
DPRR09 - List of Ownership Funds with Correlated Operating
Fund
Sort: Ownership Fund and Operating Fund.
12.
DPRR11 - List of Property Master File
Sort: Class Code
13.
DPRR12 - Trial Balance By Current Use Fund
Sort: L2, Current Use Fund, and General Ledger.
Parameter: Optional field; Specific organization level L1-L5
in the first two characters of the parameter (i.e., L4 =
level four report).
14.
DPRR13 - Trial Balance By Purchasing Fund with Year-ToDate/Life-To-Date Accumulated Depreciation.
Sort: L2, Current Use Fund, and General Ledger.
Parameter: Optional field; Will limit report to property
acquired before date input (MMDDYY) in parameter field.
15.
DPRR161 - Listing of Property Accounting History in Item
Sequence
Sort: Sort level, Item Number, Transaction Type, Transaction
Date, and General Ledger. (Continued on the next page.)
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 7
Page 3
FLAIR Property Manual
Florida Department of Financial Services
Parameter: Optional field; Positions 1-3 can be used for the
transaction type: “DB” for disbursements, “CR” for cash
receipts, “01” for transfers, “02” for dispositions, and
“03” for depreciation. Positions 4-5 indicate the
organizational level L1-L5. Position 6 is for the parameter
cycle. Positions 7-18 can be used to indicate parameter
date range. The following is an EXAMPLE of this report set
up on the monthly recurring cycle for level three
disbursements: DB L3M991001991031.
16.
DPRR162 - Listing of Property Accounting History
Sort: Sort level, L2-L5, Transaction Type, Item Number,
Transaction Date, and General Ledger.
Parameter: Optional field; Positions 1-3 can be used for the
transaction type: “DB” for disbursements, “CR” for cash
receipts, “01” for transfers, “02” for dispositions, and
“03” for depreciation. Positions 4-5 indicate the
organizational level L1-L5. Position 6 is for the parameter
cycle. Positions 7-18 can be used to indicate parameter
date range. The following is an EXAMPLE of this report set
up on the monthly recurring cycle for level three
disbursements: DB L3M991001991031.
17.
DPRR163 - Listing of Property Accounting History
Sort: Sort level, Purchasing Fund, Transaction Type, Item
Number, Transaction Date, and General Ledger.
Parameter: Optional field; Positions 1-3 can be used for the
transaction type: “DB” for disbursements, “CR” for cash
receipts, “01” for transfers, “02” for dispositions, and
“03” for depreciation. Positions 4-5 indicate the
organizational level L1-L5. Position 6 is for the parameter
cycle. Positions 7-18 can be used to indicate parameter
date range. The following is an EXAMPLE of this report set
up on the monthly recurring cycle for level three
disbursements: DB L3M991001991031.
18.
DPRR17 - List of Property Master By Item Record Type 7
(casualty loss)
Sort: Item Number.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 7
Page 4
FLAIR Property Manual
Florida Department of Financial Services
19.
DPRR18 - Listing of Property Title File
Sort: Record Type.
Parameter: Required field; used to specify the record
type(s). Valid record types are “IA”, “IB”, “IC”, “ID”.
20.
DPRR19 - List of Property Chained Items
Sort: Chained Item, Flag, Property Item, and L2-L5.
21.
DPRR20 - List of Property in Ownership Fund/Organization
Code/Item Number Order
Sort: Ownership Fund, L2-L5, and Item Number.
22.
DPRR21 - Listing of the Property Master File by Ownership
Fund
NOTE: This report can only be requested as a daily or
monthly report.
Sort: Fund, General Ledger, and Item Number.
23.
DPRR24M - Report of Changes in General Fixed Assets - Monthto-Date
Sort: L2-L5, Ownership Fund, and General Ledger.
Parameter: Positions 1-2 is the organization level that the
report is to be run (i.e. L4 = level four). Positions 3-4
of the parameter indicate if the general ledger is to be
rolled up to the state standard level (“SS” will indicate
roll up to the state standard level, and blank will indicate
the agency level general ledger will be used).
24.
DPRR24MM - Microfiche (CD ROM) Version of DPRR24M
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 7
Page 5
FLAIR Property Manual
Florida Department of Financial Services
25.
DPRR24Y - Report of Changes in General Fixed Assets - Yearto-Date
Sort: L2-L5, Ownership Fund, and General Ledger.
Parameter: Positions 1-2 is the organization level that the
report is to be run (i.e. "L4" = level four). Positions 3-4
of the parameter indicate if the general ledger is to be
rolled up to the state standard level (“SS” will indicate
roll up to the state standard level, and blank will indicate
the agency level general ledger will be used).
26.
DPRR24YM - Microfiche (CD ROM) Version of DPRR24Y
27.
DPRR25 - Listing of ORG Transfers for Governmental Funds
NOTE: This program writes all Record Type 2 transfers of
property in addition and deletion form by L2-L5 and
Location, then sends information to DPRR25A to sort and
print.
Sort: Sort level, Ownership Fund, Additions/Deletions,
General Ledger, Item Number, and Machine-Generated Date.
Parameter: Positions 1-2 is the organization level that the
report is to be run (i.e. L4 = level four). Position 3 is
for the cycle. Positions 4-15 are the date range.
28.
DPRR25A - Continuation of DPRR25
Sort: Sort Level, Ownership Fund, Addition/Deletion, General
Ledger, Item, and Machine-Generated Date.
29.
DPRR26 - Detail Listing of Changes in General Fixed Assets
NOTE: This program is like DPRR25, but it uses Record Types
0, 1, and 2.
Sort: Sort level, Ownership Fund, General Ledger, Additions/
Deletions, Transaction Type, Item Number, Machine-Generated
Date, and Document Number.
Parameter: Same as DPRR25.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 7
Page 6
FLAIR Property Manual
Florida Department of Financial Services
30.
DPRR26A - Continuation of DPRR26
31.
DPRR27 - List of Property Master in Item Number Sequence
Sort: Item Number.
Parameter: “GT” will list property items greater than or
equal to $1000. “LT” will list property items less than
$1000.
32.
DPRR29 - Listing of General Fixed Assets
NOTE: This report is similar to YPRR02, a system-generated
report that is produced when you close the year. DPRR29
allows you to produce this same report on a daily, monthly,
or prior year basis.
Sort: Fund, General Ledger, L2-L5, and Item Number.
Parameter: Optional field; Specific organization level L1-L5
(i.e. L4 = level four report).
33.
DPRR29A - Fetched by DPRR29
34.
DPRR29B - Listing of Property Master File Item Number
Changes
NOTE: This report will be automatically generated when
DPRR29 is requested, or it may be run independently as a
separate report.
Sort: Sort level and Item Number.
Parameter: Positions 1-2 is the organization level that the
report is to be run (i.e. L4 = level four sort).
Position
3 is for the cycle. Positions 4-15 are the date range.
35.
DPRR99
- Property/General Ledger Reconciliation Report
NOTE: This program balances the property balance to the
general ledger master and displays the outstanding records
on the property pending file. You can request this report
with the prior year cycle only when in dual year processing.
Once the year is closed, the balances become included in the
life-to-date totals. (Continued on next page.)
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 7
Page 7
FLAIR Property Manual
Florida Department of Financial Services
Sort: Ownership Fund and General Ledger.
Parameter: If you are in dual period (year or month) and you
want to include all activity (including hold amount and new
quarter-to-date) you must input “LTD” in the parameter field
otherwise this report will run as of 06/30/XX.
36.
DPRR99A - Fetched by DPRR99
37.
DPRR99B - Fetched by DPRR99A
38.
DPRR99C - Fetched by DPRR99B
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 7
Page 8
FLAIR Property Manual
Florida Department of Financial Services
CHAPTER 8
CERTIFICATIONS FORWARD PROCESSING
Fixed Capital Outlay
Certain Fixed Capital Outlay obligations and anticipated
revenues are eligible for certifications forward processing.
That is, obligations (encumbrances and payables) or anticipated
revenues (receivables) incurred prior to June 30, but not
disposed of before June 30 may be certified forward in FLAIR.
These items must be “marked” as certified items and approved by
the Governor’s Office. The FLAIR Procedures Manual outlines in
detail the certifications forward processing of any agency
obligations or anticipated revenue. This chapter will detail
certifications forward processing of Fixed Capital Outlay only.
Fixed Capital Outlay items to be certified forward are
marked for certifications forward processing through TR1SX,
Request for Certifications. Instructions for using this screen
are explained in detail beginning on page 2. Once the items to
be certified forward have been specified, the Request for
Certification Forward report may be run through the Report
Request Function (RP). This report is in the format required by
the Governor’s Office and will list all certified forward items,
give a subtotal for each, and a net amount to be certified
forward. This report may be reprinted until the certified
forward items are correct.
When the agency is certain that the certified forward items
are correctly identified, certified forward processing may be
requested through the Period End Processing Function (PE). This
process will be run during nightly processing (only one time per
year) for each agency and will generate all accounting entries
necessary to record certifications forward. This process occurs
while the agency is in dual year processing; therefore, the
request for certifications forward processing should be made
before closing the prior year’s records. The generated entries
will then be posted to the agency’s records. If there were any
errors made in specifying the certified forward items, the agency
will have to make all necessary correcting entries.
Effective Date:
October 1, 2003
Supersedes:
January 7, 2003
Chapter 8
Page 1
FLAIR Property Manual
Florida Department of Financial Services
TR1S Request for Certification
To certify forward (“mark”) Fixed Capital Outlay (FCO)
items, the operator must do so through the 1S function.
If a TYPE of “CF” or a TYPE of “1S” and a SEL of “X” is
entered on any FLAIR screen, the Request for Certifications Mini Menu - Request screen, as shown below will display. This
screen is used to identify Fixed Capital Outlay items to be
certified. Procedures for the use of the 1SX screen for
certifying Fixed Capital Outlay items follow.
1SX Request for Certification – Mini Menu screen
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
CFMU
10/01/02
16:02:38
1SX - REQUEST FOR CERTIFICATIONS - MINI MENU
REQUEST FOR CERTIFICATIONS - MULTIPLE UPDATE
DOC-TYPE
DOC-NO
DOC-LINE
REQUEST FOR CERTIFICATIONS - FIXED CAPITAL OUTLAY
SEL
PROJECT
SEL
A
I
U
ID
BUDGET ENTITY
0
FUND
0
CATEGORY
0
YEAR
IBI
0
ADD FCO CERTIFICATION REQUESTS
INQUIRE INTO FCO CERTIFICATION REQUESTS
UPDATE FCO CERTIFICATION REQUESTS
TYPE
SEL
Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--CONT
MAIN RFRSH
Effective Date:
October 1, 2003
Supersedes:
January 7, 2003
Chapter 8
Page 2
FLAIR Property Manual
Florida Department of Financial Services
Request for Certification - Add - FCO
After typing an “X” on line 12, REQUEST FOR CERTIFICATIONS FIXED CAPITAL OUTLAY, (see previous page) the operator will input
the following data codes to retrieve the appropriate Fixed
Capital Outlay record.
SEL
Select Options; required field; valid input
is:
A - Add FCO Certification Request
I - Inquire into FCO Certifications Requests
U - Update FCO Certifications Requests
PROJECT ID
Project Identifier; required field; edited
against the Project Information File.
BUDGET ENTITY
Required field; edited against the Title
File.
FUND
Required field; 1st digit must = 1,2,3, or 4.
CATEGORY
Required field; 1st two characters must = 08
or 14, but cannot = 080000 or 140000; edited
against the Title File.
YEAR
Required field.
IBI
Internal Budget Indicator; required field;
edited against the Title File.
After entering the required data, for adding a request
(SEL=A) the Request for Certifications Add screen (see next
page), will display. Procedures for the use of this screen are
described on the following pages.
Effective Date:
October 1, 2003
Supersedes:
January 7, 2003
Chapter 8
Page 3
FLAIR Property Manual
Florida Department of Financial Services
FCO Certification Request – Add screen
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1Sx2
FCO CERTIFICATIONS REQUEST ADD
PROJECT 123456789
CF PROJECT STATUS
TITLE EMPLOYEE PARKING GARAGE
PROGRAM APPROVED
0
ARCH & ENG CONTRACT
CONSTRUCTION CONTRACT
0
PURCHASE COMPLETE
FORCE ACCOUNT APPROVED 0
BUDGET ENTITY 85100000
AMOUNT REQUESTED
COMMENTS
SEL PROJECT
10/01/2002
FUND 2100
CATEGORY 080010
YEAR 00
16:01:14
0
0
IBI 00
STUDY
DESIGN
LAND PURCHASE
CONSTRUCTION/CONTINGENCY
EQUIPMENT
RESERVE
(1)
(2)
(3)
BUDGET ENTITY
FUND
CATEGORY
YEAR
IBI
TYPE
SEL
Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--CONT
MINI MAIN RFRSH
FWD
CAN
On this screen the following data fields will be displayed
from the project record. They are protected and cannot be
changed.
PROJECT ID
CATEGORY
LONG TITLE
YEAR
BUDGET ENTITY
IBI
FUND
The following fields are displayed unprotected and may be
changed.
PROGRAM APPROVED
PURCHASES COMPLETE
ARCH & ENG CONTRACT
CONTRUCTION CONTRACT
FORCE ACCOUNT APPROVED
At least one of the following amount fields must be entered.
STUDY
DESIGN
LAND PURCHASE
CONSTRUCTION/CONTINGENCY
EQUIPMENT
RESERVE
The COMMENTS fields are optional unless a reserve is
entered, then at least the first comment line is required.
On line 21, the operator can request the next project for
certifications.
Effective Date:
October 1, 2003
Supersedes:
January 7, 2003
Chapter 8
Page 4
FLAIR Property Manual
Florida Department of Financial Services
Request for Certification – Inquiry/Update - FCO
After
Outlay the
entering a
below will
entering a certifications request for Fixed Capital
operator may inquire into or update the request by
SEL of I or U on the 1SX Mini Menu. The screen shown
display.
FCO Certification Request Inquiry/Update screen
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1Sx3
FCO CERTIFICATIONS REQUEST INQUIRY/UPDATE
DELETE
PROJECT 123456789
CF PROJECT STATUS
TITLE EMPLOYEE PARKING GARAGE
PROGRAM APPROVED
O
ARCH & ENG CONTRACT
CONSTRUCTION CONTRACT
O
PURCHASE COMPLETE
FORCE ACCOUNT APPROVED O
BUDGET ENTITY 85100000
FUND 2100
CATEGORY 080010
AMOUNT REQUESTED
COMMENTS
SEL PROJECT
10/01/2002
STUDY
DESIGN
LAND PURCHASE
CONSTRUCTION/CONTINGENCY
EQUIPMENT
RESERVE
(1)
(2)
(3)
BUDGET ENTITY FUND CATEGORY YEAR
YEAR 00
16:01:18
O
O
IBI 00
30000.00
100000.00
45000.00
850000.00
IBI
TYPE
SEL
Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--CONT
MINI MAIN RFRSH
FWD
CAN
The operator may delete the displayed request by typing a
“D” in the delete field. Or, by using the Tab key, the operator
may “tab to” a field and change or erase the data previously
entered. Once the desired update has been completed the operator
will depress the ENTER key to process the change.
Effective Date:
October 1, 2003
Supersedes:
January 7, 2003
Chapter 8
Page 5
FLAIR Property Manual
Florida Department of Financial Services
Certified Forward Report
Once all necessary items have been marked for certification
forward, the Certification Forward Detail Report (DCFR02) may be
printed through the Report Request Function (RP). (The RP
Function, in FLAIR, is used to request this and many other FLAIR
reports.) If this report is run as an immediate report, it will
be current as of the last nightly update and items marked for
certification on the current day will not be reflected. If this
report is run as an overnight report, it will have that day’s
items included in the nightly processing updates and will reflect
those entries made. The following data should be enter on the RP
(Report Request Function) Menu to print one of these reports:
Program
DCFR02
Logon
N000STD
Password
(Agency Report Password)
Data Options
Prior Year
‘As of Date’
(Date Desired on Report)
The Certifications Forward Detail Report will be produced.
Refer the FLAIR Procedures Manual for more detail about the
Certifications Forward reports, and more detail about the Report
Requests function.
Effective Date:
October 1, 2003
Supersedes:
January 7, 2003
Chapter 8
Page 6
FLAIR Property Manual
Florida Department of Financial Services
CHAPTER 9
PURCHASING CARD PURCHASES AND THE PROPERTY
SUBSYSTEM
Introduction
Property, as defined in this manual, may be purchased using
a State of Florida Purchasing Card. Since the inception of the
Purchasing Card in 1997, more and more agencies are using the
Purchasing Card to purchase property items. If a item is
purchased using a Purchasing Card, and the agency is required to
or wishes to record that item on the Property Subsystem, there
are several ways in which to accomplish that task. The following
section is intended to help clarify how Purchasing Card purchases
may be recorded on the Property Subsystem.
Purchasing Card Review
Purchasing Cards are issued to individual employees of the
State of Florida and are used to purchase commodities for use in
official business of the state, or to pay for travel expenses
incurred while conducting state business. Bank of America has a
contract with the State of Florida to issue purchasing cards to
state employees.
An item is charged to a purchasing card (a property item for
example) just like a “regular” credit card purchase. Bank of
America pays the vendor directly (usually within 72 hours) for
the purchase. Bank of America then transfers the charge to the
agency’s FLAIR files for approval (on a daily basis). The agency
approves the charge in FLAIR. Finally, an Electronic Funds
Transfer (EFT) is sent to Bank of America reimbursing the bank
for the charge.
Purchasing Card Approval Process/Property Subsystem
Purchasing card charges must go through one or more steps of
approval in an agency before the approved charge is recorded into
the agency’s master file records and the reimbursement sent to
Bank of America. During this approval process, an item may be
designated as a “Property Item” in the following ways:
1.
2.
Enter a “property” object code. For expenditures that
would be an object code of 51**** or 56****.
Enter a valid property item number in the BPIN
(Beginning Property Item Number) field.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 9
Page 1
FLAIR Property Manual
Florida Department of Financial Services
3.
Enter ZZZZZZZZ in the BPIN field.
The codes as described above are entered on the Purchasing
Card Charge Distribution/Maintenance screens during the regular
approval process. (Please refer to the Purchasing Card Approval
and Distribution Manual for details about the Purchasing Card
screens and how charges are approved.) A property type object
code and/or a BPIN may be entered on a specific charge at any
level of approval within the purchasing card module as long as
that charge is still in the purchasing card module and has not
yet been paid.
Just as other disbursement transactions sent to the daily
input file are edited during nightly processing to see if they
should update the Property Master file, purchasing card
transactions sent to the daily input file are likewise edited to
see if they should update the Property Master file. By entering
at least one of the above items when approving a purchasing card
charge, FLAIR will send the item to either the Property Master
file (if all system edits are passed) or to the Property Pending
file. If a transaction created by the purchasing card approval
process is sent to the Property Pending file, it must be reviewed
by the property custodian (like all other items on the property
pending file) and further processed as necessary.
If a piece of property is purchased using a Purchasing Card
and upon completion of the approval process the approved charge
does not contain
1)
2)
3)
a property object code,
a BPIN, and/or
ZZZZZZZZ in the BPIN field,
there is no way for FLAIR to know that this is an item that
should be recorded in the Property Subsystem, and it will not be
“captured” as a property item.
The flow of data chart (chapter 1, page 5) demonstrates how
transactions are edited for update to the General Ledger, the
Property Master or both. The flow of data is applicable to
purchasing card charges as well as any other transaction in
FLAIR.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Chapter 9
Page 2
FLAIR Property Manual
Florida Department of Financial Services
APPENDIX A
PROPERTY SUBSYSTEM GLOSSARY
Accelerated Method: a depreciation method that provides for a
high depreciation cost of the asset to the earlier years of
its useful life and gradually reduces the periodic charges in
the later years.
Account: the basic storage unit for data in accounting systems
used to record additions and deductions for each asset,
liability, equity, revenue, and expense.
Accounting: the process of identifying, measuring, and
communicating economic information to permit informed
judgments and decisions.
Account Balance: the difference in the total dollars between the
total debit (DR) footing and the total credit (CR) footing of
an account.
Account Code: 29-digit FLAIR account code (L1 GF SF FID BE IBI
CAT YR) used by Central Accounting to maintain records of
transactions.
Account Code Title: the valid name of the FLAIR account code that
is titled on the Title Files.
Accounting Cycle: the sequence of principal accounting procedures
employed to process transactions during a fiscal year.
Accounts Payable: a liability created by a purchase made on
credit.
Accounts Receivable: a claim against a customer or vendor for
goods or services made on credit.
Accrual Basis Accounting: revenues are recognized in the period
earned and expenses are recognized in the period incurred, not
at the time cash exchanges hands.
Accumulated Depreciation (ACCUM-DPR-AMT): a contra-asset
valuation account to record the collection of total past
periodic (monthly) credits to date recording the expiration of
the expected service life of a specific fixed asset;
(9999999999.99 format).
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Appendix A
Page 1
FLAIR Property Manual
Florida Department of Financial Services
Accumulated Depreciation Date (ACD-DT): the date accumulated
depreciation was entered/calculated into the system; 8
numeric.
Acquisition Cost (ACQ.COST): the amount of money or other
consideration exchanged for property; (9999999999.99 format).
Acquisition Date (ACQ-DT): the first transaction date when one
initially enters accounting data for a new property item;
cannot be updated unless the record is deleted and re-entered;
8 numeric.
Acquisition Method (AQM): the method under which a property item
is acquired; 1 numeric; acceptable input:
1
2
3
4
5
6
7
=
=
=
=
=
=
=
Purchased
Donated
Government Surplus
Lease Purchase
Other
Consolidated Equipment Financing Program
Intra-fund Transfer
Agency Unique (AU): assigned by the user agency as an optional
data code; can be used to further sub-classify the
organization code; 2 alphanumeric.
Amount (AMOUNT, AMT): the monetary value of a transaction
(<9999999999.99> to 9999999999.99 format).
Amount To Be Depreciated (AMT TO BE DEPR): refers to cost for
stated value less the appropriate allowance. Generally this
is the acquisition cost less the estimated salvage value and
accumulated depreciation amount; (9999999999.99 format).
Amortization: the periodic (monthly) expense allocation of the
cost of an intangible asset over its useful life.
Appropriation: a designated use of revenue for which a potential
liability is recognized.
Asset: an economic resource or property owned by an agency that
is expected to benefit future operations.
Audit Trail: the sequence of written approval by key individuals
supporting the expenditure in a voucher system.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Appendix A
Page 2
FLAIR Property Manual
Florida Department of Financial Services
Balance Sheet: a financial statement that shows the financial
position of an agency at a particular date.
Batch Character (B): used to accumulate transactions for
reconciling input totals to output totals; 1 alphanumeric.
Batch Processing: a type of computer system design in which
separate agency computer transaction entries are processed
into the FLAIR system.
Beginning Property Identification Number (BPIN): refers to the
sequential number that identifies a property item; 8
alphanumeric: first 2 are alphanumeric, last 6 are numeric.
Budget: a formal written statement of management plans for the
future, expressed in financial terms.
Budget Entity (BE): the organization and/or function to which
appropriations are made, must be titled; 8 numeric.
Building Name: The name assigned to the building; 20
alphanumeric.
Capital Assets: certain types of assets that qualify for special
treatment when gains and losses result from transactions
involving the assets. A capital asset is to be reported and,
with certain exceptions, depreciated in government-wide
statements. In the government-wide statements, assets that
are not capitalized are expended in the year of acquisition.
Capital Expenditure: the expenditure for the purchase of fixed
assets, or the cost that adds to the utility of an asset for
more than one fiscal period. Such transactions create
property records that are added to Property Pending or
Property Master files.
Capital Lease: long-term lease that is in effect an installment
purchase of assets; recorded by entering on the books an asset
and a corresponding liability at the present value of the
lease payments; each lease payment is partly a repayment of
the debt and partly an interest payment on the debt.
Capitalization: recording of capital expenditures into general
fixed assets or proprietary funds.
Carrying Value: the un-expired portion of the cost of an asset
(sometimes called book value).
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Appendix A
Page 3
FLAIR Property Manual
Florida Department of Financial Services
Cash Sale Indicator (CS): field on Property Pending used to
identify a cash sale; 1 alphanumeric: “S”.
Category (CAT, CATG): a dual-purpose state standard code that
either sub-defines the appropriations made to a budget entity
or defines a revenue source; 6 numeric, first 2 are major
category, last 4 are minor category.
Certification Forward Process: request to pay for items in the
current year with prior year funds; used for fixed capital
outlay.
Chained Item Number (CH-ITEM NUM, CH-ITEM): represents the
property item to which one particular property item is related
or associated; 8 alphanumeric, first 2 alphanumeric, last 6
numeric.
Chart of Accounts: a listing of all the accounts used by an
agency; general ledger codes roster.
Class Code (CLASS): field used to indicate the kind/type of
property; 10 numeric, first 4 are state standard, last 6 may
be sub-classified.
Comptroller: the chief managerial accountant of an agency or
government entity.
Condition (COND): refers to physical condition of the property; 1
numeric; acceptable input:
1
2
3
4
=
=
=
=
New
Good
Fair
Poor
Consistency: an accounting convention that requires that a
particular accounting procedure, once adopted, will not be
changed from period to period.
Contingent Liability: a potential obligation that will
materialize only if certain events occur in the future, an
encumbrance.
Contra Account: an account whose balance is subtracted from the
associated account in the financial statements; offsetting
account.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Appendix A
Page 4
FLAIR Property Manual
Florida Department of Financial Services
Contract (CNTRT): code to identify a particular contract within
an agency; any valid titled contract code; 5 alphanumeric.
Contract Year (CY): an agency assigned code that corresponds to
the ending fiscal year of the contract; 2 numeric.
Cost: exchange price associated with a transaction at the point
of recognition; original cost, historic cost.
Cost For Depreciation (COST FOR DPR.): In FLAIR, it is the
monthly depreciation amount times the number of months in the
depreciation period (straight-line depreciation method).
(9999999999.99 format).
Count (COUNT): property item counter used to number items
purchased; 4 numeric.
County Code: the first 2 digits of the location code used to
identify the county that an asset is in; 2 numeric.
Credit Memorandum: the written form issued by a vendor to an
agency that a credit has been posted to the agency’s account,
a credit memo.
Current Assets: cash or other assets that are reasonably expected
to be realized in cash (liquidated) during a normal operating
cycle or within one year if the operating cycle is shorter
than one year.
Current Liabilities: obligations due to be paid within the normal
operating cycle of the agency or within one year, whichever is
longer.
Current Usage (C-USAGE): refers to the number of units available
for service life depreciation; 5 numeric.
Current Use Fund: the fund that purchases and utilizes a property
item. Should the property item be transferred to another
fund, this new fund becomes the current use fund.
Custodian Identification Number (CID): code to identify a
particular property custodian within an agency; 4
alphanumeric.
Depletion: the proportional allocation of the cost of a supply or
a natural resource to the units removed.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Appendix A
Page 5
FLAIR Property Manual
Florida Department of Financial Services
Depreciable Cost: the cost of an asset less its salvage value.
Depreciation: the portion of a property item cost that is charged
as an expense due to wear, age, or obsolescence.
Depreciation Expense: the periodic recording of the depreciation
costs of a long-lived asset over its expected useful life.
Depreciation Adjustment Date (ADJ-DT): the date that a
depreciation period ending date was entered into the system; 8
numeric.
Depreciation Method (DPM): the method under which depreciation is
recorded; 1 numeric; acceptable input:
0
1
2
3
4
=
=
=
=
=
No Depreciation
Straight Line
Service Life
Double Declining Balance
1½ Declining Balance
Description: a brief explanation for a transaction record; 35
alphanumeric.
Disposition: the removal of property records from the agency
property files.
Disposition Authority (DA): agency code authorizing disposition
of item; 2 alphanumeric.
Disposition Date (DISPDT): the date of property item disposition;
8 numeric.
Disposition Proceeds (DISP PROCEEDS): the cash amount received
from the sale of a property item; (999999999.99 format).
Disposition Reference Number (DISP-RDOC): the number assigned to
property disposal transactions; 11 alphanumeric.
Disposition Vendor (DISP-VENDOR): refers to the vendor to which
the property was disposed; 21 alphanumeric.
Document Number (DOC-NO): document reference number; 6
alphanumeric.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Appendix A
Page 6
FLAIR Property Manual
Florida Department of Financial Services
Equity: the residual interest in the assets of an agency that
remains after deducting its liabilities.
Estimated Completion Date (EC-DT): the target date for completion
of a construction job; 8 numeric.
Estimated Salvage (EST. SALVAGE): the approximate worth of the
property item at the termination of its useful life; the
amount at which the asset could be sold at the end of its
useful life; (9999999999.99 format).
Expansion Option Indicator (EO): code used to identify which
expansion option record is to be used with the transaction.
Any valid option for the organization is acceptable input. If
left blank, defaults to “00”, the organization's standard
option. 2 alphanumeric.
Expected Life Units, Estimated Useful Life (ELU): the total
number of service units (months, miles, etc.) expected from a
long-term asset to be used for the purpose for which it was
purchased; 5 numeric.
Expenditure: a payment or incurrence of an obligation to make
future payment for an asset or service rendered.
Expense: the costs of goods and services consumed (used up) in
the process of performing the agency’s normal functions and
operations.
External Category (ECAT): an agency defined classification which
serves to codify a category in addition to FLAIR. Any valid
external category type on the agency’s Title File is
acceptable input; optional; 6 numeric.
External Fund Type (EF): an agency defined classification which
serves to codify a fund in addition to FLAIR or GAAFR. Any
valid external fund type on the agency’s Title File is
acceptable input; optional; 1 numeric.
External General Ledger Code (EGL): any account classification
needed to reflect the financial position and the results of
operations of an entity, other than those established in
FLAIR. Any valid external general ledger code on the agency’s
Title File is acceptable input; optional; 3 alphanumeric.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Appendix A
Page 7
FLAIR Property Manual
Florida Department of Financial Services
External Object Code (EOB): expenditure, budgetary, or revenue
classifications used to identify the type of service,
material, or other charge received or rendered, other than
those classifications established within FLAIR. Any valid
external object code on the agency’s Title File is acceptable
input; optional; 3 alphanumeric.
External Program (EP): denotes a program classification outside
of its classification in the State Program structure. Any
valid external program number on the agency’s Title File is
acceptable input; optional; 2 numeric.
Federal Participation (FED. PART.): the amount of federal monies
used to purchase the fixed asset; 10.2 numeric.
Financial Statements: the means by which accountants communicate
agency equity; financial reports.
Fiscal Year: the twelve-month accounting period from July 1 to
June 30.
Fixed Assets: long-term non-monetary (Property, Plant, and
Equipment) assets of an agency.
Fixed Capital Outlay (FCO): the real property (land, buildings,
including appurtenances, fixtures and fixed equipment,
structures etc.), including additions, replacements, major
repairs and renovations to real property which materially
extend its useful life or materially improve or change its
functional use and including operating capital outlay
necessary to function and operate a new or improved facility.
See Section 216.011, F.S.
Fund: a set of self-balancing books.
Fund Identifier (FID): used to differentiate between several
funds of the same state fund type. This element is part of
the fund number and is required on all transactions. Any
valid fund identifier on the agency’s Title File is acceptable
input; 6 numeric.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Appendix A
Page 8
FLAIR Property Manual
Florida Department of Financial Services
GAAFR Fund Type (GF): indicates fund classification according to
Governmental Accounting, Auditing, and Financial Reporting
(GAAFR); required; 2 numeric. Acceptable input:
10
20
30
40
50
60
71
72
73
74
76
80
90
=
=
=
=
=
=
=
=
=
=
=
=
=
General Fund
Special Revenue Fund
Capital Projects Fund
Debt Service Fund
Enterprise Fund
Internal Service Fund
Private-Purpose Trust Fund
Permanent Fund
Pension and Employee Benefit Trust Fund
Agency Fund
Investment Trust Fund
General Fixed Assets
General Long-Term Debt
General Fixed Assets: capitalized property items over $1000 (OCO
and FCO) that must be recorded in the Property Subsystem. The
set of self-balancing accounts (GF=80) that own long-lived
assets of a governmental fund, having no revenue or
expenditure accounts.
General Ledger Code (GL): the account needed to reflect the
financial position and the results of operations of an entity;
5 numeric.
General Long-term Debt: the set of self-balancing accounts
(GF=90) that cover the long-term portion of the debt incurred
in purchasing long-lived assets in a governmental fund.
Generally Accepted Accounting Principals (GAAP): the rules,
conventions, and procedures necessary to define accounting
practice.
Government Accounting Standards Board (GASB): the current
authoritative body for the development of accounting
principles and standards for state and local governments.
Governmental Fund: the accounting entity which accounts for
revenue and expenditures which are segregated for the purpose
of maintaining activities and/or attaining objectives in
accordance with state regulations, restrictions, and
limitations.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Appendix A
Page 9
FLAIR Property Manual
Florida Department of Financial Services
Grant (GRANT): a code to identify a particular grant within an
agency. Any valid grant code on the agency’s Title File is
acceptable input; 5 alphanumeric.
Grant Year (GY): an agency assigned code that corresponds to the
ending fiscal year of the grant; 2 numeric.
Idle Code (IC, IDLE): refers to the code for property
utilization; 1 alphanumeric; acceptable input:
Y = Yes
N = No
Insurance Code (INS. CODE): information field referring to
insurance type and expiration date; 7 alphanumeric; acceptable
input:
3X - Insurance Type
4X - Expiration Date (MMYY)
Intangible Assets: long-term assets that have no physical
substance but have a value based on rights or privileges
accruing to the owning agency.
Internal Budget Indicator (IBI): used by the Chief Financial
Officer to identify breakdowns of appropriations beyond that
of the EOG and the Legislative System. If IBI is left blank,
it defaults to “00”. Any 2-digit number that the Chief
Financial Officer and the organization may assign is
acceptable input; 2 numeric.
Inventory: an agency’s actual property on hand.
Inventory Date (INVEN-DT): the date that the last physical
inventory was taken; 8 numeric.
Invoice: the bill provided by a vendor to an agency for items
purchased; 9 alphanumeric.
Item Number (ITEM NO., ITEM NUM): property item number; 8
alphanumeric.
Journal: a chronological record of all transactions; place where
transactions are first recorded.
Last Update (L-UPDT): the date that the master record was last
updated; 8 numeric.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Appendix A
Page 10
FLAIR Property Manual
Florida Department of Financial Services
Lease Number: assigned by the Chief Financial Officer to identify
a particular lease.
Lease Status: a system generated code displaying the overall
status of a lease.
A = Active
C = Cancelled
P = Paid in full
Lease Purchase Subset: informative field concerning relevant
lease purchase data. (cumulative amounts updated when lease
purchase transactions are recorded); 91 numeric:
13X
13X
13X
13X
13X
13X
13X
-
Total Principal
Total Interest
Months in Contract (MIC)
Year-to-Date Principal (YTD PRINCIPAL)
Year-to-Date Interest (YTD INTEREST)
Life-to-Date Interest (LTD INTEREST)
Life-to-Date Principal (LTD PRINCIPAL)
Ledger: a book or file of all of an agency’s accounts, arranged
as in the chart of accounts.
Liability: a debt of the agency; an amount owed.
Life Units (LU): refers to the measurement focus of life type; 1
numeric; acceptable input:
1
2
3
4
=
=
=
=
Months
Hours
Miles
Other
Location Code (LOC, LOCATION): identifies the location of an
item; 16 characters, first 2 numeric, last 14 alphanumeric.
Long-term Liability: debt of an agency that falls due more than
one year ahead, or are paid out of non-current assets.
Maintenance/Warranty Expiration Date (EXDT): the date the
maintenance/warranty contract expires; 8 numeric (MMDDYYY
format)
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Appendix A
Page 11
FLAIR Property Manual
Florida Department of Financial Services
Maintenance/Warranty Indicator (MWI): a maintenance or warranty
contract; 1 alphanumeric; acceptable input:
M = Maintenance
W = Warranty
Maintenance/Warranty Interval Codes (MWIC): the interval code
that applies to the maintenance/warranty contract; 1
alphanumeric; acceptable input:
M
Q
S
A
O
-
Monthly
Quarterly
Semi Annual
Annual
Other
Maintenance/Warranty Vendor (VENDOR): identification of the
vendor for the maintenance/warranty contract; 21 alphanumeric.
Manufacturer/Builder: identification of the vendor that
manufactured or built the property item; 16 alphanumeric.
Markel Percentage (MARKEL): percentage that can be used
automatically to appreciate buildings for insurance purposes;
5 numeric (99.999 format).
Market Value: the price to which an asset is appraised or would
achieve by selling on the fair market.
Monthly Depreciation Amount (M-AMOUNT): the depreciation expense
computed for a one-month period; (9999999999.99 format).
Monthly Depreciation Calculated (MDC): identifies if a property
item is to be depreciated on a monthly basis; 1 alphanumeric;
acceptable input:
Y = Yes
N = No (Default if left blank)
Monthly Depreciation Percentage (M-PCT): a numeric value (%) used
on a monthly basis to compute depreciation; 3 numeric; assumes
a leading decimal.
Next Physical Inventory Date: the date of the next expected
physical inventory; 8 numeric.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Appendix A
Page 12
FLAIR Property Manual
Florida Department of Financial Services
Number of Floors (FLRS): the number of floors contained in the
building; 2 numeric.
Obsolescence: the process of becoming out of date; a contributor,
together with physical deterioration, to the limited useful
life of tangible assets.
Object Code (OBJECT): expenditure, budgetary, or revenue
classification used to identify the type of service, material,
or other charge received or rendered. The object code is part
of the key to the Expansion Set Record for a transaction. Any
valid object code on the Title File is acceptable. The first
four digits are State Standard with the last two digits
available to the user for further sub-classification.
Budgetary Object Codes may not be added, changed, or deleted
by the user agency; 6 numeric.
Operating Capital Outlay (OCO): the equipment, fixtures, and
other tangible personal property of a non-consumable and
nonexpendable nature, the value or cost of which is $1000 or
more and the normal expected life of which is 1 year or more,
and hardback-covered bound books that are circulated to
students or the general public, the value or cost of which is
$25 or more, and hardback-covered bound books, the value or
cost of which is $250 or more. See Section 216.001, F.S.
Operating Level Organization (OLO): the organization level at
which an agency maintains independent fiscal records; 6
numeric.
Organization (LEVEL 1-5, ORG LVLS 1-5, L1 L2 L3 L4 L5, ORG):
designates the organizational structure and line of authority
within an entity. There are 5 levels to an organization. Any
valid organization code on the agency’s Title File is
acceptable. At a minimum, Level 1 must be included on all
transactions; 11 numeric.
Original Fund Source (OFS): indicates where the funds were
originally derived (to be used with the property sub-system).
Any valid original fund source on the Title File is
acceptable; 1 alphanumeric.
Original Property Date (ORIGDT): the date the accounting for an
item was first added to the Property Master File; 8 numeric.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Appendix A
Page 13
FLAIR Property Manual
Florida Department of Financial Services
Other Cost Accumulator (OCA): used to accumulate costs which are
unique to an organization and have not been previously
classified. Any valid other cost accumulator on the Title
File is acceptable input; 5 alphanumeric.
Other Document Number (OTHER-DOC): used to record any document
number that an agency maintains or uses as a reference number
other than those established in FLAIR; 11 alphanumeric.
Ownership Fund: “fund” (Long-term Account) that represents the
entity in which fixed assets are maintained for governmental
funds.
Page: the screen number within the PM Function; 1 numeric.
Period Ending Date (PERIOD END-DT): In the FLAIR property
subsystem it is the date entered on a depreciation request
indicating the date through which depreciation calculations
should be computed. 8 numeric.
Physical Deterioration: one of two major factors causing tangible
assets to have a limited useful life.
Physical Inventory: taking an actual count and recognition of
tangible assets.
Primary Document Number (PRIME-DOC, PDN): the sequential number
of a voucher schedule requesting payment in order to purchase
a property item; 11 alphanumeric.
Principal: the sum of money paid quarterly that will reduce the
capital amount owed on a lease.
Principal Amount (PRINCIPAL AMT): the capital portion of a lease
on which interest will be calculated.
Prior Period Indicator (PPI): field used in transactions to
denote whether a transaction is to update current balances or
prior month/year balances; 1 alphabetic. Valid codes are:
Blank = current month, current year
M = prior month, current year
Y = prior year
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Appendix A
Page 14
FLAIR Property Manual
Florida Department of Financial Services
Product Identifier (PID): Used to identify particular program
products or services for planning and expenditure purposes.
Any valid product identification on the Title File is
acceptable input. 3 alphanumeric.
Program Functions (PF): refers to performing various specific
functions on or from a screen using certain keys on the
keyboard.
PF3 - processes current screen and returns mini menu.
PF4 - processes current screen and returns main
accounting menu.
PF5 - refreshes screen and displays screen as it
appeared before any input was made.
PF6 - returns first record meeting search criteria.
PF8 - pages forward one screen.
PF12- escapes and does not process current screen.
Project Identifier (PROJECT/PROJECT ID): an agency assigned
number to identify projects. Any valid project identification
on the T1tle File is acceptable input; 11 alphanumeric.
Property Item Number (BPIN): the sequential number that
identifies the property item; 8 alphanumeric; first 2 are
alphanumeric; last 6 are numeric.
Property Document (PROP-DOC, PROPERTY DOC): A reference number
entered in the property subsystem when updating a property
record. 11 alphanumeric.
Property Title File (TP): this is available for titling codes
dealing with Property and contains record types IA through ID.
Property Unique: an agency unique code that may be used in any
manner an agency desires; 20 alphanumeric.
Proprietary Fund: enterprise fund that accounts for operations
that are financed and operated in a manner similar to private
enterprise and expenses are recovered primarily through user
fees.
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Appendix A
Page 15
FLAIR Property Manual
Florida Department of Financial Services
Purchasing Fund: an accounting entity representing the source of
funds or the legal right issued to disburse money. The fund
is identified by the following three elements:
2N - GAAFR Fund
1N - State Fund
6N - FID
Purchase Order: the form used by the purchasing department to
vendors requesting the delivery of materials.
Quantity: the number or measurement of items purchased,
encumbered, received, taxed, etc. by an organization; 10
numeric.
Receiving Date (REC-DT): the date that a property item is
physically received by an agency; may be updated on the nonaccounting data entry screen without deleting the record and
re-entering it. This is the field used for calculating
depreciation of an item – if left blank the FLAIR system
copies the acquisition date for depreciation computation
purposes; (MMDDYYYY format).
Record Type (RTYPE; RTYP): Refers to the type of fixed asset
defined in GAAFR under the major property classifications
carried on the Title File to identify different records on the
file; 1 alphanumeric. Acceptable input:
1
2
3
4
5
6
=
=
=
=
=
=
Land
Building
Machinery & Equipment
Improvements Other than Buildings
Construction Work in Progress
Other Fixed Assets
Reliability: standard of quality requiring that accounting
information be faithful to the original data and that it be
verifiable.
Remaining Life Units (RLU): the property item’s estimated
remaining life units; 5 numeric.
Restoration: the process by which property records in disposition
status are returned to active status on the Property Master
File.
Secondary Document Number (SECOND-DOC, SDN): the sequential
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Appendix A
Page 16
FLAIR Property Manual
Florida Department of Financial Services
number (purchase order) that the property item was purchased
on; 11 alphanumeric.
Serial Number: item serial number assigned by manufacturer; 17
alphanumeric.
Square Footage (SQFT): the floor area of building; 8
alphanumeric.
State Fund Type (SF): indicates the fund’s classification
according to Florida Statutes, Section 215.32. The State Fund
Type is a part of the fund number and is required on all
transactions; 1 numeric. Acceptable input:
1
2
3
5
8
9
=
=
=
=
=
=
General Revenue Fund
Trust Fund
Working Capital Fund
Budget Stabilization Fund
Local Fund
Long-term Accounts
State Participation (STATE PART.): the amount of state monies
used to purchase the fixed asset; (9999999999.99 format).
State Program: field used to record a plan for the organization
and/or use of resources to meet specified objectives as
promulgated by the Executive Office of the Governor and
presented in the state program structure. Any valid state
program on the agency’s Title File is acceptable input; 16
numeric.
State Standard: the codes and titles used by the Florida
Accounting Information Resource as a framework for agencies to
build their accounts. These include:
Operating Level Organization (OLO)
Budget Entity (BE)
Internal Budget Indicator (IBI)
GAAFR Fund Types (GF)
State Fund Types (SF)
Fund Identifiers (FID), except Local and Long Term
Account Fund Identifiers
State Programs
Object Codes (OBJ)
Appropriation Categories (CAT)
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Appendix A
Page 17
FLAIR Property Manual
Florida Department of Financial Services
Status Code (STATUS, SC, ST) 1.) Identifies the current status of a property record, or
indicates a change in status a property record; 1
alphanumeric; valid values:
Blank
1
2
3
4
5
7
8
2.)
–
-
Active
Sold
Traded
Junked
Lost or Stolen
Deleted
Casualty loss
Lost or Stolen items pending Dept. of Financial
Services approval
Indicates type of TR16 (Property General Accounting)
entry input; acceptable input:
A - Adjustment to Additions
B - Adjustment to Beginning Balances
D - Adjustment to Deletions
Stop Depreciation Date (STOP-DT): the last date of projected
depreciation for a property item; 8 numeric (MMDDYYYY format)
Sub-Vendor Identification Number (SUB-VENDOR ID): the vendor
identification number of a state employee or non-state
employee who incurred expenses that are being paid to a
vendor; 14 alphanumeric.
Terminal ID (TID): the system-generated identification number
assigned to each terminal/gateway; 4 alphanumeric.
Title Number: the vehicle title number; 15 alphanumeric.
Transaction: an economic event that affects the financial
position of an agency.
Transaction Date (TRN DT): the date used for disbursement
determined by the latter of: the date the goods and services
were received, or the date they were approved, or the date the
invoice was received. For non-disbursement transactions, it
is optional and will default to the current date if not
entered; 8 numeric.
Use Allowance (UA): represents percentage of the amount
reimbursed by the federal government when using state owned
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Appendix A
Page 18
FLAIR Property Manual
Florida Department of Financial Services
property for a federal project; 4 numeric.
User Identifier (USER ID, USERID): identifies the operator
entering a detail transaction. System generated when a
password is added to the Access Control File; 6 numeric.
Valuation Method (VM, VALM): the basis for acquisition cost; 1
numeric; acceptable input:
1
2
3
4
5
9
=
=
=
=
=
=
Cost
Appraised Historical
Appraised Fair Market Value
Assigned Value
Book Value
Other
Vendor, Vendor Identification Number or Vendor Number (VENDOR
ID): identifies persons or firms the organization may make
payments to or receive payments from; up to 21 alphanumeric.
Vendor Name: the formal name or title of the vendor that
corresponds to the vendor identification number as recorded on
the vendor file; up to 31 alphanumeric.
Version (VR): indicates which version of an Expansion File option
is to be used with a transaction. This code is
programmatically generated as a result of changes to the
expansion option that creates a new version. Any valid
version that exists on the Expansion File is acceptable input.
If left blank, it defaults to the most current version; 2
numeric.
Voucher: a request for payment; a document that serves as
evidence of authority to pay cash.
Year (YR): denotes the fiscal year to which the appropriation
applies. Defaults to “00” if left blank.
Year to Date Depreciation Amount (YTD-DPR-AMT): the accumulated
depreciation amount for the current year (9999999999.99
format).
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Appendix A
Page 19
FLAIR Property Manual
Florida Department of Financial Services
APPENDIX B
PROPERTY SUBSYSTEM DATA CODE ABBREVIATIONS
Transaction and function screens of the FLAIR Property
Subsystem have specific field labels. This is a listing of the
field label abbreviations and their corresponding definitions.
Code
ACCUM. DEPREC.
ACCUM-DPR-AMT
ACD-DT
ACQ.COST
ACQ-DT
ADJ-DT
AMOUNT
AMT TO BE DEPR
AQM
AU
B
BE
BLDG ADDRESS
BPIN
BUILDER
BUILDING Name
CALC-IND
CAT
CATEGORY
CFI
CH-ITEM
CH-ITEM NUM
CH-ITEM-NUM
CID
CITY
CLASS
CNTRT
Effective Date
October 1, 2003
Description
accumulated depreciation
accumulated depreciation amount
accumulated depreciation computation date; 8N
acquisition cost (protected)
acquisition date; 8N
date of last record adjustment (protected)
actual cash cost for transaction;
9999999999.99
amount to be depreciated; 9999999999.99
acquisition method; 1N
agency unique; 2A/N
batch character; 1A/N
budget entity; 8N
physical address of building; 42A/N
beginning property identification number;
8A/N
building contractor; 16A/N
identify if building is named for someone;
20A/N
calculation indicator
appropriation category or revenue source; 6N
category [see CAT]
certification forward indicator
chained item number; XX 999999
chained item number [see CH-ITEM]
chained item number [see CH-ITEM]
custodial identification; 4A/N
city; 19A
class code; 10A/N
contract number; 5A/N
Supersedes:
January 7, 2003
Appendix B
Page 1
FLAIR Property Manual
Florida Department of Financial Services
Code
CODE
COND
CONTRACT
COST FOR DPR
COST FOR DPR.
COUNT
CS
C-USAGE
CU FUND
CUSTODIAN ADDRESS
CUSTODIAN NAME
CY
DA
DC
DELEGATE ADDRESS
DELEGATE NAME
DELETE
DESCRIPTION
DISP PROCEEDS
DISPDT
DISP-RDOC
DISP-VENDOR
DOC-NO
DONATED VALUE
DPM
DPMDC
DSDT-2K
ECAT
EC-DT
EF
EGL
ELU
EO
EOB
EP
Effective Date
October 1, 2003
Description
delegate code
property condition; 1N
contract [see CNTRT]
cost for depreciation; 9999999999.99
cost for depreciation [see COST FOR DPR]
numbering items of sequence; 4N
cash sale indicator; S or Blank
current usage
current use fund
address of property custodian; 35A/N
name of property custodian; 35A/N
contract year; 2N
disposition authority; 2A/N
delegate code; 2A/N
address of property delegate; 35A/N
name of property delegate; 35A/N
delete indicator; D or blank
explanation 16-35A/N
proceeds from disposition; 9999999999.99
disposition date; 8N
disposition reference document; 11A/N
disposition vendor; 21A/N
Document number; 6N
value of donation; 9999999999.99
depreciation method
depreciation, monthly depreciation calculated
Date of next to last data update
external category; 6N
estimated completion date
external fund; 1N
external general ledger code; 3N
expected life units (protected)
expansion option; 2A/N
external object code; 3N
external program; 2N
Supersedes:
January 7, 2003
Appendix B
Page 2
FLAIR Property Manual
Florida Department of Financial Services
Code
Description
ERRORS
EST. SALVAGE
ETME
EXDT
FED. PART
FED. PART.
FID
FLRS
GF
GL
GRANT
GY
IBI
IC
IDLE
IND
INS. CODE
INS.CODE
INVEN-DT
INVENTORYDATE
INVOICE
ITEM NUM
ITEM-NUM
edit error codes (up to 4); A
estimated salvage value; 9999999999.99
(machine generated) time of input
maintenance/warranty expiration date; 8N
federal participation; 9999999999.99
federal moneys [see FED. PART]
fund identifier; 6N
number of floors in a building; 2N
GAAFR fund; 2N
general ledger code; 5N
grant number; 6A/N
grant year; 2N
internal budget indicator; 2N
idle code; Y or N
idle code [see IC]
fund transfer indicator
insurance code; XXX 9999
insurance code [see INS. CODE]
inventory date; 8N
date of last physical inventory; 6N
vendor billing number; 9A/N
item number; XX 999999
item number [see ITEM NUM]
organization code for transaction, titled;
L1 L2 L3 L4 L5
11N
L1-L5
organization code [see L1 l2 L3 L4 L5]
LAST INVENTORY DATE date of last physical inventory; 8N
agency-assigned line for multiple line items;
LINE
4N
LOC
physical location [see LOCATION]
physical location of property; 99 XX XXXX
LOCATION
XXXXXX
LOCATION IND
location indicator; X or Blank
LTD
life-to-date
LTD INTEREST
lease purchase life to date interest paid
LTD PRINCIPAL
lease purchase life to date principal paid
Code
Description
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Appendix B
Page 3
FLAIR Property Manual
Florida Department of Financial Services
LU
L-UPDT
LUDT-2K
M-AMOUNT
MANUFACTURER
life units; 1N
last update of data (protected)
last update of data [see L-UPDT]
monthly depreciation amount; 9999999999.99
property item maker; 16A/N
automatic percentage for depreciation
MARKEL
computation; 99.999
MDC
monthly depreciation calculated
MIC
months in contract; 3N
monthly depreciation percentage; 3N - decimal
M-PCT
assumed
MGDT
(machine generated) date of input
maintenance warranty indicator; M or W or
MWI
Blank
MWIC
maintenance warranty interval code; 1A
NBI
new balance indicator (protected)
NEXT INVENTORY DATE date of next scheduled physical inventory; 8N
OBJECT
object code; 6N
OCA
other cost accumulator; 5A/N
OFFSET EGL
offsetting external GL; 3N
OFFSET GL
offsetting GL; 5N
OFS
original fund source
OFUND
ownership fund
ORG L1 - L5
organization code [see L1 L2 L3 L4 L5]
ORG LVLS 1-5
organization code [see L1 L2 L3 L4 L5]
ORG. LVLS. 1-5
organization code [see L1 L2 L3 L4 L5]
ORIGDT
original transaction date (protected)
ORIGINAL AMOUNT
disbursement amount (protected)
OTHER-DOC
other document number; 11N
P E DATE
period end date; 8N
P.E.DATE
period end date [see PE DATE]
PDN
primary document number; 11N
PE DATE
period end date [see PERIOD END-DT]
PEN-DT
date added to property Pending (protected)
period end date for depreciation calculation;
PERIOD END-DT
8N
PID
product identifier; 3A/N
Code
Description
Effective Date
October 1, 2003
Supersedes:
January 7, 2003
Appendix B
Page 4
FLAIR Property Manual
Florida Department of Financial Services
PPI
PRIME-DOC
PROJECT
PROJECT ID
PROP-DOC
PROPERTY-DOC
PROPERTY UNIQUE
PROPERTY-DOC
PROJECT ID
PURCH
REC-DT
REMAINING AMOUNT
RLU
RT
RTYP
RTYPE
SC
SDN
SEC-DOC
SEC-DOC-NO
SECOND
SECOND-DOC
SERIAL NUMBER
SITE
SF
SGL
SQFT
ST
STATE
STATE PART.
STATE PROGRAM
STATE-PROGRAM
STATUS
STATEWIDEDOC
STOP-DT
Code
Effective Date
October 1, 2003
prior period indicator; blank or M or Y
primary document [see PDN]
project identifier [see PRODUCT ID]
project identifier; 11A/N
property history tracking number; 11N
Property history tracking [see PROP-DOC]
agency-assigned code; 20A/N
property number [see PROP-DOC]
project identifier
purchasing fund
receive date; 8N
undistributed amount (protected)
remaining life units (protected)
record type [see RTYP]
record type; 1A/N (1 2 3 4 5 6)
record type [see RTYP]
status code; 1 A/N
secondary document number; 11N
secondary document number [see SDN]
secondary document number [see SDN]
secondary document number [see SDN]
secondary document number [see SDN]
property item serial number; 17A/N
user sign-on terminal/gateway location
state fund; 1N
secondary (offsetting) general ledger; 5N
square footage of building; 8N
status code; 1A
state; 2A
state participation; 9999999999.99
state program / agency function; 16N
state program [see SATTE PROGRAM]
status code; 1A
statewide document number (voucher reference)
date to which depreciation is calculated; 8N
Description
Supersedes:
January 7, 2003
Appendix B
Page 5
FLAIR Property Manual
Florida Department of Financial Services
STPGM
SUB VENDOR
SUB-VENDOR-ID
TID
TITLE NUMBER
TOTAL INTEREST
TOTAL PRINCIPAL
TR
TRTYP
TRANSFER DATE
TRANS-DT
TRN-DT
U.A
U.A.
UA
USERID
VALUE
VENDOR-ID
VENDOR NAME
VENDOR NUMBER
VM
VR
XCAT
YR
YTD ACCUM.DEP.
YTD INTEREST
YTD PRINCIPAL
YTD-DPR-AMT
ZIP
Effective Date
October 1, 2003
state program [see STATE PROGRAM]
subordinate vendor number; 14N
subordinate vendor number [see SUB VENDOR]
terminal/gateway of input
Property item titling identification; 15A/N
lease purchase total interest; 9999999999.99
lease purchase total principal; 9999999999.99
transaction type of original entry
(protected)
transaction type [see TR]
date of transfer; 8N
transaction date; 8N
transaction date [see TRANS-DT]
use allowance; 4N
use allowance [see U.A]
use allowance [see U.A]
input user sign-on identification
asset value; 9999999999.99
vendor number; 21A/N
formal name of vendor
vendor number [see VENDOR-ID]
valuation method; 1N
version, system-assigned; 2A/N
external category [see ECAT]
appropriation year
year to date accumulated depreciation
year to date interest paid
year to date principal paid
year to date depreciation amount (protected)
postal zip code; 9N
Supersedes:
January 7, 2003
Appendix B
Page 6
FLAIR Property Manual
Florida Department of Financial Services
APPENDIX C
PROPERTY SUBSYSTEM LOCATION COUNTY CODES
Fixed assets have a location, identified with a 16-character
code. Location codes are set up by each agency in the agency
title files. The first two characters of a location code are
numeric and the last 14 are alphanumeric. When a location code
is added to an item on the property master file, the code entered
will be edited against those codes set up on the agency’s title
file. Generally, the first two numeric digits of a location code
indicate the county in which the property is located. The next
two may indicate a city within that county and so on. The
following is a list of standard county codes that may be used in
a property location code.
Code
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
County
Alachua
Baker
Bay
Bradford
Brevard
Broward
Calhoun
Charlotte
Citrus
Clay
Collier
Columbia
Dade
Desoto
Dixie
Duval
Escambia
Flagler
Franklin
Gadsden
Gilchrist
Glades
Gulf
Hamilton
Hardee
Hendry
Hernando
Highlands
Hillsborough
Code
County
Effective Date
October 1, 2003
Code
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
Supersedes:
January 7, 2003
County
Holmes
Indian River
Jackson
Jefferson
Lafayette
Lake
Lee
Leon
Levy
Liberty
Madison
Manatee
Marion
Martin
Monroe
Nassau
Okaloosa
Okeechobee
Orange
Osceola
Palm Beach
Pasco
Pinellas
Polk
Putnam
St. Johns
St. Lucie
Santa Rosa
Sarasota
Appendix C
Page 1
FLAIR Property Manual
Florida Department of Financial Services
59
60
61
62
63
64
65
66
67
97
98
99
Effective Date
October 1, 2003
Seminole
Sumter
Suwannee
Taylor
Union
Volusia
Wakulla
Walton
Washington
Statewide
Out of State
Out of Country
Supersedes:
January 7, 2003
Appendix C
Page 2
FLAIR Property Manual
Florida Department of Financial Services
APPENDIX D
PROPERTY SUBSYSTEM INDEX
Key Terms of the Property Subsystem
Terms
Chapter Page
A
Accounting Transactions
Governmental
Proprietary
2
2
2
1
3
3
B
Beginning Balances
4
5
C
Capital Assets
Depreciating Capital Assets
Reporting Capital Assets
Capitalization
Capitalization Threshold
Chained Items
Class Codes
Corrections, Purchase of Fixed Assets
Correlating Purchasing Fund to Ownership Fund
County Codes
Custodian Titling
1
6
6
1
1
5
3
2
2
Appendix
5
6
1
1
6
7
89
6
39
9
C
5
D
Data Code Abbreviations
Depreciation
Depreciation Adjustment
Depreciation Request
Depreciation Methods
1½ Declining Balance
Double Declining Balance
Service Life
Straight Line
Appendix
2
5
4
6
6
6
6
6
B
1
98
29
4
8
7
6
5
Effective Date
October 1, 2003
Supersedes:
January 7,2003
Appendix D
Page 1
FLAIR Property Manual
Florida Department of Financial Services
Disposal of Fixed Assets
Disposal of Fixed Assets Accounting Entries
2
4
37
39
E
Error Codes
5
55
F
Fixed Assets
Fixed Asset Custodial Function
Fixed Asset Custodial Mini Menu
Flow Chart of Property Subsystems
Fund Identifier
1
5
5
1
2
1
1
2
5
7
2
2
2
2
2
4
4
4
4
4
4
3
Appendix
4
4
5
3
3
4
5
6
8
17
19
2
A
2
2
2
1
29
29
31
1
G
GAAFR Funds
Fiduciary
General Fixed Assets
Governmental
Proprietary
General Accounting for Property TR16
Beginning Balances
Donated Property
Inputting TR16
Inquiry into TR16
Update TR16
General Ledger Codes
Glossary
I
Installment Purchase Contracts
Governmental Funds
Proprietary Funds
Introduction
Effective Date
October 1, 2003
Supersedes:
January 7,2003
Appendix D
Page 2
FLAIR Property Manual
Florida Department of Financial Services
L
Lease Purchase Agreements
Governmental Funds
Proprietary Funds
2
2
2
24
25
27
Mass Transfer
Master File
Buildings
Construction Work in Progress
Disposition/Restoration
Furniture/Equipment
Improvements
Land
Other Assets
Single Item Transfer
Mortgage Purchases
4
5
5
5
4
5
5
5
5
4
2
25
61
66
81
36
71
76
63
84
47
39
N
Non-Accounting Data Entry (NA)
Buildings
Construction Work in Progress
Furniture/Equipment
Improvements
Land
Other Assets
5
5
5
5
5
5
5
11
16
37
24
31
12
41
O
Object Codes
Ownership Fund
Ownership Fund Correlation
3
2
2
5
6
9
P
Property Accounting Mini Menu
Property History File
4
5
1
101
M
Effective Date
October 1, 2003
Supersedes:
January 7,2003
Appendix D
Page 3
FLAIR Property Manual
Florida Department of Financial Services
Property Inventory
Property Pending File
Lump Sum Distribution
Property Subsystem
Purchase of Fixed Assets
Corrections
Governmental Funds
Proprietary Funds
Purchasing Fund Correlation
5
5
5
1
2
2
2
2
2
103
51
59
2
16
39
20
22
9
R
Reports
7
1
S
Sale of Fixed Assets
Governmental Funds
Proprietary Funds
Simulated Depreciation Request
Single Item Depreciation
Status Codes
2
2
2
5
4
4
34
35
36
91
21
38
T
Title File Mini Menu
Titling Ownership Fund
Trade-In Allowance
2
2
2
8
7
33
Effective Date
October 1, 2003
Supersedes:
January 7,2003
Appendix D
Page 4