USDA - Forest Service FS-2700-8 (09/2020)
OMB No. 0596-0082
USDA Forest Service |
1. Name of Concessioner |
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RECONCILIATION OF GROSS FIXED ASSETS (GFA)TO BOOKED AMOUNTS(Reference FSM 2710) |
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2. |
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At , 20 |
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I. Description of Assets (GFA) |
Booked Cost or Other Basis (a) |
II. Adjustments +(-) |
GFA for Fee Calculation (a) |
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GFA List (a) |
Depreciation Schedule (b) |
Amount (a) |
Code (b) |
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Date Acq’d |
(Cumulative Totals Carried Forward) |
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$ |
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$ |
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Grand (or cumulate page) Totals ——————————> |
$ |
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$ |
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( |
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$ |
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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 |
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RECONCILIATION OF GROSS FIXED ASSETS (GFA)TO BOOKED AMOUNTS(Reference FSM 2710) |
Sample |
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2. |
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At |
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20 |
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I. Description of Assets (GFA) |
Booked Cost or Other Basis (a) |
II. Adjustments +/- |
GFA for Fee Calculation (a) |
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GFA List (a) |
Depreciation Schedule (b) |
Amount (a) |
Code (b) |
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Date Acq’d |
(Begining of the year Total Capitalized Assetsl) |
$ |
1,215,000 |
$ |
(115,000) |
D |
$ |
1,100,000 |
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2/19 |
Restaurant Goodwill |
Goodwill |
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250,000 |
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(250,000) |
A |
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-0- |
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2/25 |
Restaurant equipment |
(detail on actual list) |
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720.000 |
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720,000 |
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5/10 |
D-5 Dozer |
Equipment |
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100,000 |
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(60,000) |
E |
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40,000 |
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5/10 |
Cadillac Fleetwood |
Vehicles |
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17,000 |
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17,000 |
G |
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-0- |
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1975 |
D-6 Dozer (Sold in May ) |
Equipment |
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0 |
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40,000 |
F |
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40,000 |
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1975 |
Motel building Poeweline |
Model building |
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0 |
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150,275 |
B |
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150,275 |
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1976 |
Ski slope mtce |
- - - |
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- - - |
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27,832 |
C |
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27,832 |
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Grand (or cumulate page) Totals ——————————> |
$ |
2,302,000 |
$ |
(223,893) |
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2,078,107 |
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Fiscal Year change adjustment (FSM 22783.11a.R3-A3) —————————————————————> |
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Net GFA (Block E, form FS-2700-19, also See permi) ———————————————————————> |
$ |
2,078.107 |
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Ownership proration adjustment 100% - 96% = 4% |
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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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File Type | application/vnd.openxmlformats-officedocument.wordprocessingml.document |
File Modified | 0000-00-00 |
File Created | 2022-04-08 |