20181105PAC to Monsanto Attach 2-5.pdf

Gross SalvageAccount ID
FinalTransaction
Amount
Classification Data Reuse Cost of
Removal
Adjusted
Trans-
action Year
Account
Number
Tr
a
n
.

C
o
d
e
Trans-
action Year
Co
.

N
o
.
RECORD LAYOUT FOR COST OF REMOVAL AND SALVAGE DATA

1 2 3 4 5 6 7 8 9 1 0 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 4748 49 50 51 52 53 54 55 56 5758 59 60 61 62 63 64 65 66 67 68 69 70

Columns Description
Account Identification
1-5 Account Number. The primary account number recorded in the Continuing Property Record.
6-7 Group Number. Numeric codes for subdividing the primary account. Normally, group numbers are not
used in the compilation of cost of removal and salvage data.
8-9 Company Number. Numeric code assigned by the user for identification of specific Company data files.
10 Transaction Code. Numeric code which identifies the type of transaction. The valid transaction codes are
as follows (refer to “Transaction Code Descriptions” for more detailed explanations):
0 - Regular Retirement
1 - Reimbursed Retirement
2 - Sale
6 - Adjustment
7 - Outlier Retirement
11-14 Transaction Year. Year the entry was recorded to the depreciation reserve account.
19-28 Transaction Amount. Amount of the retirement, or other transaction, recorded to the plant account (normally
a credit entry) and to the depreciation reserve account (normally a debit entry). If the amount is a credit
entry to the plant account, a minus sign over the unit’s position (Column 28) is required (refer to
“Recommended Sign Convention” for further explanation).
29-32 Adjusted Transaction Year. Only used for entries correcting a previous entry. The year entered is the
transaction year of the original entry being corrected.
33-40 Classification Data. Optional descriptive and/or numeric data used for further record identification purposes.
41-50 Cost of Removal. All costs associated with the retirement of plant and recorded to the depreciation reserve
account (normally a debit entry). If the amount is a credit to the depreciation reserve account, a minus
sign over the unit’s position (Column 50) is required.
51-60 Reuse Salvage. Value of retired plant which is returned to stores (materials and supplies) for subsequent
reuse and recorded to the deprecation reserve account (normally a credit entry). If the amount is a credit
entry to the depreciation reserve account, a minus sign over the unit’s position (column 60) is required.
61-70 Final Salvage. Trade-in values, receipts from sale of scrap, and other receipts resulting from the disposition
of retired plant and recorded to the depreciation reserve account (normally a credit entry). Receipts for
transactions coded as Reimbursed Retirements (Code 1) and Sales (Code 2), also credits to the
depreciation reserve account, are entered as “Final Salvage” for purposes of this analysis, and any other
salvage is entered as “Reuse Salvage”. If the amount is a credit entry to the depreciation reserve
account, a minus sign over the unit’s position (Column 70) is required.
Gp
.

N
o
.
Account ID
Transaction
Amount
or
Plant Balance
Tr
a
n
.

C
o
d
e
AccountNumber
Classification
Data
Instal-
lation
Year
Trans-action
Year
Adjusted Trans-
action
Year
Co
.

N
o
.
Gp
.

N
o
.
RECORD LAYOUT FOR PLANT ACCOUNTING DATA

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40

Columns Description
Account Identification.
1-5 Account Number. The primary account number recorded in the Continuing Property Record.
6-7 Group Number. Numeric codes for subdividing the primary account into life span, or other, groups such
as major buildings, power plants, reservoirs, etc.
8-9 Company Number. Numeric code assigned by the user for identification of specific Company data files.
Columns 8-9 may also be used for expanding the Group Number field to Columns 6-9.
10 Transaction Code. Numeric code which identifies the type of transaction or plant balance. The valid
transaction codes are as follows (refer to “Transaction Code Descriptions” for more detailed explanations):
0 - Regular Retirement
1 - Reimbursed Retirement
2 - Sale
3 - Transfer
4 - Beginning-of-Interval Transfer
5 - Acquisition
6 - Adjustment
7 - Outlier Retirement
8 - Ending Balance
9 - Beginning Balance or Gross Addition
11-14 Transaction Year. Year the accounting transaction was recorded to the plant account.
15-18 Installation Year. Year the property item was first placed in public service, not necessarily the year it was
placed in its present location (not required for “Simulated” data, except for the optional beginning aged
balance).
19-28 Transaction Amount or Plant Balance. Transaction amount recorded to the plant account, or the surviving
plant balance at a specific date. If the amount is a credit entry to the plant account, a minus sign over
the unit’s position (Column 28) is required (refer to “Recommended Sign Convention” for further
explanation).
29-32 Adjusted Transaction Year. Only used for entries correcting a previous entry. The year entered is the
transaction year of the original entry being corrected.
33-40 Classification Data. Optional descriptive and/or numeric data used for further record identification purposes.
RECOMMENDED SIGN CONVENTION
1. Plant accounting entry amounts (columns 19-28) are coded according to whether they are
debits or credits to the plant account. Credit entries are identified by a minus sign over the
units position (column 28). The software will accept sign characters in the units position in
either ASCII OR EBCDIC form. However, when editing data files, for ease of keyboard
entry of credit amounts it is recommended that the EBCDIC form be used as follows:
Unsigned Digit (Debit) Equivalent EBCDIC
in Units Position Keyboard Character
of Amount Field for Credit Amount
0 }
1 J
2 K
3 L
4 M
5 N
6 O
7 P
8 Q
9 R
Cost of removal and salvage entries (columns 41-50, 51-60 and 61-70) are coded
according to whether they are debits or credits to the depreciation reserve account. Cost
of removal normally is a debit to the reserve and salvage normally is a credit. Credit entries
are identified by a minus sign over the units position in the same manner as explained
above for the plant account entries.
2. An alternative to item 1 above is to enter the amount fields in “free form”. Under the “free
form” option, leading (or trailing) minus signs and decimal points are valid characters; plus
signs and commas are also valid but they serve no purpose and are merely stripped from
the input during the internal conversion process. The only “free form” restriction is that
each amount field entry must be right-justified on the units position. Therefore, column 28
for transaction amounts are columns 50, 60 and 70 for cost of removal and salvage
amounts must not be blank.
In addition to providing compatibility with the sign conventions of other software products,
the “free form” option provides flexibility for entering rounded dollar amounts greater than
99,999,999.00, the previous maximum. For example, an entry of “999999999.", in columns
19-28 is interpreted as 999,999,999.00, the largest possible debit amount. The largest
possible whole dollar credit amount which can be entered in “free form” is “-999999999.",
or 99,999,999.00 CR. Note that when both dollars and cents are required for control
purposes, the entry of a decimal point is not necessary although its omission is optional.
That is, during the internal conversion process, the entry of dollars and cents is always
assumed unless a decimal point is present.
TRANSACTION CODE DESCRIPTIONS
Code Description
0 Regular Retirement. All retirements from plant which occur in the course of normal
operations for causes that are to be covered by depreciation accruals. Typically, these
include all causes other than those listed below.
1 Reimbursed Retirement. Retirement for which the Company received payment
approximating or exceeding the depreciated original cost of the property, and such
payment was recorded as a credit to the depreciation reserve account. Reimbursed
retirements are usually related to extraordinary circumstances such as fire or other
accidents for which the loss is covered by insurance, and to property moved or
abandoned due to the requirements or requests of outside parties, for which the
Company is reimbursed.
2 Sale. Transfer of ownership of property for which the Company received payment
approximating or exceeding the depreciated original cost, and the property would not
have been retired at or near that time if the sale had not occurred. Sales are generally
related to circumstances in which the property has not actually been retired, but
continues in public service following the transaction. Sales in lieu of abandonment are
classified as regular retirements.
3 Transfer. Transfer of property between accounts or property groups. Use for both
transfers-in and transfers-out, and for intraaccount transfers.
4 Beginning-of-Interval Transfer. Transfer of property between accounts or property groups
that is to be considered as occurring at the beginning rather than the end of the age
interval. Includes major transfers of property into the account or property group, such
as to initiate an account or to substantially increase the size of an existing account.
5 Acquisition. Purchase, trade, or similar transaction where property previously in public
service was acquired.
6 Adjustment. Used for control purposes in Plant Accounting data, and for adjustments,
special appropriations, or transfers to or from the Depreciation Reserve account in Cost
of Removal and Salvage data.
7 Outlier Retirement. A retirement that occurs under unusual circumstances such that the
analyst deems it appropriate that it be excluded from the retirements used in the service
life or salvage study.
8 Ending Balance. The balance of plant in service as of December 31 of the most recent
year included in the Experience Band, or as of a specific calculation date.
9 Beginning Balance. The balance of plant in service as of December 31 of the year
preceding the first year included in the Experience Band.
9 Gross Addition. Placements of plant in service as replacements of plant retired or as
additions to plant in service.
Note: Corrections should be assigned the same code as the transaction being corrected.