FS-2700-8 Reconciliation of Gross Fixed Assets to Booked Amounts

Special Use Administration

FS_2700_8 v07-2012

Special Use Administration - Individuals - Forest Service

OMB: 0596-0082

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USDA - Forest Service FS-2700-8 (V. 07/2012)

OMB No. 0596-0082

USDA Forest Service

1. Name of Concessioner

RECONCILIATION OF GROSS FIXED ASSETS (GFA)

TO BOOKED AMOUNTS

(Reference FSM 2710)

     

2.

At       , 20     

I. Description of Assets (GFA)

Booked

Cost or Other

Basis

(a)

II. Adjustments +(-)

GFA

for Fee

Calculation

(a)


GFA List

(a)

Depreciation

Schedule

(b)


Amount

(a)


Code

(b)

Date

Acq’d

(Cumulative Totals Carried Forward)


$

     

$

     

  

$

     


    

     

     

     

     

  


     


    

     

     

     

     

  


     


    

     

     

     

     

  


     


    

     

     

     

     

  


     


    

     

     

     

     

  


     


    

     

     

     

     

  


     


    

     

     

     

     

  


     


    

     

     

     

     

  


     


    

     

     

     

     

  


     


    

     

     

     

     

  


     


    

     

     

     

     

  


     


    

     

     

     

     

  


     


    

     

     

     

     

  


     


    

     

     

     

     

  


     


    

     

     

     

     

  


     


    

     

     

     

     

  


     


    

     

     

     

     

  


     


    

     

     

     

     

  


     


    

     

     

     

     

  


     


    

     

     

     

     

  


     


    

     

     

     

     

  


     


    

     

     

     

     

  


     


    

     

     

     

     

  


     


    

     

     

     

     

  


     


Grand (or cumulate page) Totals ——————————>

$

     

$

     

  


     


Shape1 Fiscal Year change adjustment (FSM 22783.11a.R3-A3)

(

     

)

Shape2 Net GFA (Block E, form FS-2700-19, also See permit)

$

     



Adjustment Codes

A – Intangible asset (explain)

B – Uncapitalized cost to provide utility service

C – Expensed assets allowed by this Old permit

D – Value of leased assets not capitalized

E – To scale down value of assets used both on and off the permit (explain).

F – Assets used during the year, but sold before yearend

G – Not used in permitted activity, or allowed by Permit Terms (explain).

Instructional Sample


USDA Forest Service

1. Name of Concessioner

RECONCILIATION OF GROSS FIXED ASSETS (GFA)

TO BOOKED AMOUNTS

(Reference FSM 2710)

Sample

2.

At

,

20

I. Description of Assets (GFA)

Booked Cost

or Other Basis

(a)

II. Adjustments +/-

GFA for Fee

Calculation

(a)

GFA List

(a)

Depreciation Schedule

(b)

Amount

(a)

Code

(b)

Date

Acq’d

(Begining of the year Total Capitalized Assetsl)

$

1,215,000

$

(115,000)

D

$

1,100,000


2/19

Restaurant Goodwill

Goodwill


250,000


(250,000)

A


-0-













2/25

Restaurant equipment

(detail on actual list)


720.000



720,000











5/10

D-5 Dozer

Equipment


100,000


(60,000)

E


40,000













5/10

Cadillac Fleetwood

Vehicles


17,000

17,000

G


-0-










1975

D-6 Dozer (Sold in May )

Equipment


0


40,000

F


40,000













1975

Motel building Poeweline

Model building

0


150,275

B


150,275





















1976

Ski slope mtce

- - -


- - -


27,832

C


27,832


























































































Shape3 Ending Balance Sheet Total




















Grand (or cumulate page) Totals ——————————>

$

2,302,000

$

(223,893)



2,078,107


Fiscal Year change adjustment (FSM 22783.11a.R3-A3) —————————————————————>

(


)

Net GFA (Block E, form FS-2700-19, also See permi) ———————————————————————>

$

2,078.107


Ownership proration adjustment 100% - 96% = 4%

Adjustment Codes

A – Intangible asset (explain)

B – Uncapitalized cost to provide utility service

C – Expensed assets allowed by this Old permit

D – Value of leased assets not capitalized

E – To scale down value of assets used both on and off the permit (explain). Rented out 60% of the time

F – Assets used during the year, but sold before yearend

G – Not used in permitted activity, or allowed by Permit Terms (explain). Used by wife who does not work in the business


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