PSFR - Double Entry

PSFR - Double Entry

NHS - Depreciation

	Depreciation			IAS 16		DR	CR
DR	Depreciation Expense					30
CR	Accumulated Depreciation						30

NHS - Revaluation

	If start of year - Addition would not have been revalued
	- Disposal Revalued
	If end of year - Addition would have been revalued
	- Disposal would not have been revalued
	Revaluation			IAS 16		DR	CR
DR	Accumulated Depreciation					100
DR	PPE - NCA					500
CR	Revaluation Reserve						600

NHS - Impairment - Temporary

	Impairment - Temporary			IAS 36		DR	CR
DR	Revaluation Reserve (first)					100
DR	Other Operating Expenses					50
CR	PPE - NCA						150

NHS - Impairment - Permanent

	Impairment - Permanent			IAS 36		DR	CR
DR	Accumulated Depreciation					250
DR	Other Operating Expenses					200
CR	PPE - NCA						450
DR	Revaluation Reserve					150
CR	I & E Reserve						150

NHS - Historical Cost Adjustment (HCA)

	Historical Cost Adjustment (HCA)			IAS 16
DR	Revaluation Reserve					34
CR	I & E Reserve						34

NHS - Donated Assets - No Conditions

	Donated Assets - No Conditions			IAS 20 and IPSAS 23		DR	CR
DR	PPE - NCA					500
CR	Other operating Revenue						500

NHS - Donated Assets - Conditions

	Donated Assets - Conditions			IAS 20 and IPSAS 23		DR	CR
DR	PPE - NCA					45
CR	Payables - Current Liability						45

NHS - Disposal of NCA

	Disposal of NCA		Remember Revaluations			DR	CR
DR	Bank					95
DR	Gain or loss on disposal on non-current assets (loss)					26
CR	Gain or loss on disposal on non-current assets (gain)
CR	PPE - NCA						121
	If balance in Reval Res.
DR	Revaluation Reserve					31
CR	I & E Reserve						31

NHS - Public Dividend Capital (PDC) - new

	Public Dividend Capital (PDC) - new					DR	CR
DR	Bank					2000
CR	Public Dividend Capital (PDC)						2000

NHS - Public Dividend Capital Dividend (PDCD)

	Public Dividend Capital Dividend (PDCD)					DR	CR
DR	Receivables					13
CR	PDC Dividend						13

NHS - Revenue - Customer Contracts

	Revenue - Customer Contracts			IFRS 15	Performance Obligation
DR	Revenue from patient care activities					360
CR	Contract Liability						360

NHS - Write off Receivables - Standard

	Write off Receivables - Standard					DR	CR
DR	Other Operating Expenses					40
CR	Receivables						40

NHS - Write off Receivables - NHS Body

	Write off Receivables - NHS Body					DR	CR
DR	Revenue from patient care activities					40
CR	Receivables						40

NHS - Provisions e.g. Legal cases

	Provisions e.g. Legal cases					DR	CR
DR	Other Operating Expenses					50
CR	Provision (Current or Non Current Liability)						50

Central Government - Depreciation

	Depreciation			IAS 16		DR	CR
DR	Depreciation Expense					30
CR	Accumulated Depreciation						30

Central Government - Revaluation & Indexation

	If start of year - Addition would not have been revalued
	- Disposal Revalued
	If end of year - Addition would have been revalued
	- Disposal would not have been revalued
	Revaluation & Indexation					DR	CR
DR	PPE - NCA					50
CR	Revaluation Reserve						50
	No elimination of depreciation.

Central Government - Impairment - Temporary

	Impairment - Temporary			IAS 36		DR	CR
DR	Accumulated Depreciation					10
DR	Revaluation Reserve (first)					35
DR	Depreciation & Impair Expense (remainder					5
CR	PPE - NCA						50

Central Government - Impairment - Permanent

	Impairment - Permanent			IAS 36		DR	CR
DR	Accumulated Depreciation					10
DR	Depreciation & Impair Expense					40
CR	PPE - NCA						50
DR	Revaluation Reserve					35
CR	General Fund						35

Central Government - Historical Cost Adjustment (HCA)

	Historical Cost Adjustment (HCA)			IAS 16		DR	CR
DR	Revaluation Reserve					34
CR	General Fund						34

Central Government - Donated Assets - No Conditions

	Donated Assets - No Conditions			IAS 20 and IPSAS 23		DR	CR
DR	PPE - NCA					20
CR	Other operating income						20

Central Government - Donated Assets - Conditions

	Donated Assets - Conditions			IAS 20 and IPSAS 23		DR	CR
DR	PPE - NCA					20
CR	Other liabilities - Current Liability						20

Central Government - Disposal of NCA

	Disposal of NCA		Remember Revaluations			DR	CR
DR	Bank					95
DR	Other operating expense (loss)					26
CR	Other operating income (gain)
CR	PPE - NCA						121
	If balance in Reval Res.
DR	Revaluation Reserve					31
CR	General Fund						31

Central Government - Public Dividend Capital (PDC) - new

	Public Dividend Capital (PDC) - new					DR	CR
DR	Bank					2000
CR	Public Dividend Capital (PDC)						2000

Central Government - Public Dividend Capital Dividend (PDCD)

	Public Dividend Capital Dividend (PDCD)					DR	CR
DR	Receivalbes					13
CR	PDC Dividend						13

Central Government - Transfers of NCA

	Transfers of NCA					DR	CR
	In from department
DR	General Fund					300
DR	Accumulated Depreciation					200
CR	PPE - NCA						500
	In receiving department
DR	PPE - NCA					300
CR	General Fund						300

Central Government - Backlog Depreciation

	Backlog Depreciation			IAS 16		DR	CR
DR	Revaluation Reserve					34
CR	Accumulated Depreciation						34

Central Government - Notional audit charges

	Notional audit charges					DR	CR
DR	Other Operating Expenditure SoCNE					150
CR	General Fund						150

Central Government - Parliamentary Funding - Drawn down

	Parliamentary Funding - Drawn down
DR	Cash					800
CR	General Fund						800

Central Government - Parliamentary Funding - Under drawn supply

	Parliamentary Funding - Under drawn supply
DR	Receivables					50
CR	General Fund						50

Central Government - Parliamentary Funding - Over drawn supply

	Parliamentary Funding - Over drawn supply					DR	CR
DR	General Fund					150
CR	Payables						150

Central Government - Parlimentary Funding - Deemed supply

	Parlimentary Funding - Deemed supply					DR	CR
DR	Payables					150
CR	General Fund						150

Central Government - Receipts outside the ambit of the Vote (ROAV)

	Receipts outside the ambit of the Vote (ROAV)					DR	CR
DR	Cash					1250
CR	Payables						1250

Central Government - Receipts outside the ambit of the Vote (ROAV) when paid to Consolidated Fund

	Receipts outside the ambit of the Vote (ROAV) when paid to Consolidated Fund
DR	Payables					1250
CR	Cash						1250

Central Government - Consolidated Fund Extra Receipts (CFER)

	Consolidated Fund Extra Receipts (CFER)					DR	CR
DR	General Fund					100
CR	Payables						100

Central Government - Consolidated Fund Extra Receipts (CFER) when paid to Consolidated Fund

	Consolidated Fund Extra Receipts (CFER) when paid to Consolidated Fund
DR	Payables					100
CR	Cash						100