The statement of capital outflows from the administrative account shows all transfers made for a given fiscal year.
It then traces:
Transferable, real estate and financial assignments relating to each method and type of assignment.
The dataset shall contain, for each asset’s asset record, the date and value of acquisition, the amortisation period, the date of disposal, the transfer price, the capital gain or loss and the depreciation already applied.
**Name of column** | **Descriptions**
—|—
**Publication** | Administrative Account Annex
**Community** | City or Department
**Heading** | List of transferable, real estate and financial acquisitions of the year
**Detail** | Terms of acquisition
**Sub-Detail** | Type of acquisition
**Nature** | Nature specifies the type of expenditure according to the budget nomenclature (M14 or M52)
**No Property** | Sequential number assigned to each acquisition
**No Subs.** | Assigned to a sequential number already existing in n-1 and corresponding to the same property
**Designation of property** | Title of property for which an acquisition has been made
**Date of acquisition** | Date of entry of the property into the heritage
**Acquisition value** | Cumulative amount of expenses
** Amortisation duration.** | Duration of depreciation provided by nomenclatures (M14 or M52) and by deliberation
**Date of transfer** | Additional information
**Accumulate dead. Previous** | Cumulation of depreciation since the acquisition of the property
**VNC on sale date** | Accountable Nette Value = Acquisition Value — Accumulated amortisations
**Disposal price** | Price paid by buyer
**\± Value** | Difference between Disposal Price and Accountable Nette Value
**Observation** | Additional information
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