Data Dictionary
Item Number 0176
FIXED ASSETS (NET)Call confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| CUCP0176 | 1997-01-31 | 9999-12-31 | No | NCUA 5310 |
| SVGL0176 | 1987-01-31 | 1989-12-31 | Yes | FHLBB 1313 |
Data Description:
Includes total capitalized cost of the following, net of depreciation:
(1) All land, buildings, parking lots, and any other real estate that the institution owns and uses for the transaction of its business; the book value of sites or improved real estate that will be used in the future for an office of the institution; company costs capitalized during the construction of institution premises; and capital leases on institution premises.
(2) Includes all improvements to leased quarters and the capitalized cost of any building erected upon or other improvements made to leased land for the use of the institution.
(3) Includes "appraised equity capital," the excess of appraised value over net book value of office land, properties formerly owned by the institution. The appraised value is equal to the "one time only" appraisal permitted by the principal supervisory agent as provided for in Reg.563.13(c). The portion attributable to deferred profit will include only the unamortized amount.
(4) Includes the costs of all office furniture, fixtures, equipment, and vehicles owned by the institution.
COMPARABILITY:
Beginning 1/31/1997, for the CUCP report Schedule SFC includes the total of all Fixed Assets accounts minus their related accumulated depreciation accounts.
Definition for Schedule A-4 see item no. 8094.
NOTE:
Reported on Schedules SFC and A-4 for the CUCP reports.
The figure on Schedule SFC must equal the amount listed on Schedule A-4.