JP5032426B2 - Depreciable asset price calculation device, depreciable asset price calculation method, depreciable asset price calculation program and fixed asset evaluation value calculation device, fixed asset evaluation value calculation method, and fixed asset evaluation value calculation program - Google Patents

Description

  The present invention relates to a depreciable asset price calculation device, a depreciable asset price calculation method, a depreciable asset price calculation program, a fixed asset valuation amount calculation device, a fixed asset valuation amount calculation method, and a fixed asset valuation amount calculation program. The correct depreciation amount that may occur at the time of calculation of income tax, the property tax that is unilaterally imposed by the levy taxation method, and the depreciable asset tax imposed by the tax return taxation method A system that calculates the appraisal value, finds the correct tax amount for various assets (houses, home accessories, depreciable assets, etc.) and the tax amount that fluctuates in the future easily and in a short time, and centrally manages the movement of those assets in the future It is suitable for application to.

  A house asset is a collection of various assets. Building assets (skeleton assets) and interior assets (infill assets), electrical equipment assets, air conditioning equipment assets, water supply and sanitation equipment assets, disaster prevention equipment assets, transport equipment assets, etc. There are assets such as gates, fences, retaining walls, road pavements, planting, and advertising towers as structures.

  However, depreciable assets include those that can be recorded as expenses at the time of settlement as depreciable assets under the national income tax law and corporate tax law, those that are charged annually as property tax and city planning tax under local taxes, and depreciable assets that accompany homes. There are things that must be declared as.

  In order to declare as depreciable assets, it is necessary to divide and arrange by national tax and local tax, analyze the price of house assets, classify the useful life of each depreciable asset, analyze the depreciable asset price, determine the price, etc. The reality is that asset owners spend an enormous amount of time on administrative tasks such as classification and price calculation.

On the other hand, in situations where accounting systems and tax filing systems are provided independently, even though there are many common data items required for each system, As a system to eliminate the inconvenience of preparing and entering the necessary data, and to reduce the burden on asset owners, accounting and tax filing are unified. A depreciable asset processing system is proposed (see, for example, Patent Document 1).
JP 2005-135028 JP

  By the way, in the depreciable asset processing system of the above-mentioned patent document 1 of such a structure, it was only for the purpose of performing accounting processing and processing for tax reporting in a unified manner, and was divided by national tax and local tax. It is not intended for easy and short-time calculations such as organizing, price analysis of house assets, classification of useful life for each depreciable asset, analysis / determination of depreciable asset price, etc. There is a problem that it is not possible to cope with the case where there has been a change in assets associated with the subsequent renovation.

  The present invention has been made in consideration of the above points, and is a depreciable asset price calculation device, a depreciable asset price, which is capable of accurately calculating assets and obtaining a correct asset price easily and in a short time at any time in the future. It is intended to propose a calculation method, a depreciable asset price calculation program, a fixed asset valuation calculation device, a fixed asset valuation calculation method, and a fixed asset valuation calculation program.

  In order to solve such a problem, in the present invention, the amount of depreciable assets is input for each classification item based on item group data consisting of classification items newly generated according to the useful life allocated to the depreciable assets. After the depreciation after depreciation based on the amount of depreciable assets for each category item entered via the input screen and the depreciation rate corresponding to the category item After calculating the residual price for each category, and calculating the cumulative residual price for each building by accumulating the residual price after depreciation calculated for each category, specify with the repair work for the depreciable assets The cumulative residual price is recalculated by recalculating the residual price after depreciation reflecting asset fluctuations for each category based on the amount of the construction price.

  As a result, the new cumulative residual price corresponding to the change in the asset ledger price associated with the renovation work that occurred after the accurate calculation of the residual price after depreciation of the depreciable asset for each new classification item corresponding to the useful life Can be obtained accurately and in a short time.

  Further, in the present invention, the asset is a house or depreciable asset for each classification item of the item group data consisting of the classification item newly generated according to the useful life allocated to the asset subject to the fixed asset evaluation. Based on the asset for each category item selected as a house through the asset category selection display screen, the asset category selection screen that allows asset classification to be generated is generated based on the item group data and displayed on the predetermined display unit. Calculate the house valuation value for the asset, and depreciate the asset based on the amount of the asset for each category selected as a depreciable asset via the asset category selection screen and the depreciation rate corresponding to the category The residual price after depreciation for each category is calculated for each category item, and if a house is selected via the asset category selection and presentation screen, the accumulated house value for each category item is accumulated. If the depreciable assets are selected through the asset classification selection display screen, the accumulated value for each building is accumulated by accumulating the residual price after depreciation. After obtaining the residual price, based on the construction price specified for the repair work on the depreciable assets, the accumulated house valuation for each building is calculated by accumulating the house valuation for each category. In addition to recalculation, the accumulated residual price for each building is obtained by accumulating the amortized residual price for each classification item.

  This allows the user to select the asset classification of whether the asset is a house or a depreciable asset for each classification item that corresponds to the new useful life assigned to the asset subject to fixed asset evaluation. Based on the amount of assets for each category selected as a house, the accumulated house valuation for each building is calculated and accumulated to calculate the accumulated house valuation for each building, or selected as a depreciable asset Based on the amount of assets for each category and the depreciation rate corresponding to the category, the residual price after depreciation for the asset is calculated for each category and accumulated to obtain the cumulative residual price for each building. In addition, the new accumulated house appraisal value and the new accumulated residual price corresponding to the change accompanying the renovation work that has occurred since then can be accurately and quickly It can be obtained in one of the.

  According to the present invention, a new cumulative residual price corresponding to a change caused by a renovation work that has occurred after calculating the amortized residual price of a depreciable asset accurately for each new classification item corresponding to the useful life. Depreciable asset price calculation device, depreciable asset price calculation method, which can be calculated accurately and in a short time, thus accurately calculating assets, and obtaining the correct asset price easily and quickly at any time, Depreciable asset price calculation program can be realized.

  Further, according to the present invention, the user selects an asset classification as to whether the asset is a house or a depreciable asset for each classification item corresponding to the new useful life allocated to the asset subject to fixed asset evaluation. Based on the amount of assets for each category selected as a house, the accumulated house value for each building is calculated and accumulated to calculate or depreciate the accumulated house value for each building. Based on the amount of assets for each category item selected as an asset and the depreciation rate corresponding to the category item, the residual price after depreciation for that asset is calculated for each category item and accumulated, thereby accumulating for each building. Residual price can be calculated and new accumulated house valuation and new accumulated residual price corresponding to changes in asset ledger due to renovation work after that The fixed asset valuation can be calculated accurately and in a short time, so that the fixed asset valuation can be accurately performed and the correct asset price subject to fixed asset valuation can be easily and quickly obtained at any time. An apparatus, a fixed asset evaluation value calculation method, and a fixed asset evaluation value calculation program can be realized.

  Hereinafter, an embodiment of the present invention will be described in detail with reference to the drawings.

(1) Overall Configuration of Depreciation Amount and Fixed Asset Valuation Calculation System for House Depreciable Assets In FIG. 1, reference numeral 1 denotes a depreciation amount and fixed asset valuation calculation system for a house depreciable asset as a whole. The terminal 3 is connected to each other via the Internet 4.

  Actually, as a concrete image of implementation of the depreciation amount and fixed asset valuation amount calculation system 1 for each house depreciable asset, for example, a company that performs various appraisals for house assets of a building BLD owns a server terminal 2, A case where a BLD design office, a construction company, an owner, or the like owns the client terminal 3 is assumed.

  In addition, in the depreciation amount and fixed asset valuation amount calculation system 1 for each home depreciable asset, it is necessary to automatically detect the necessity of renewal, repair or renovation for each asset of the target building BLD. The equipment monitoring device 5 is connected, and the detection result is notified to the server terminal 2 and the client terminal 3.

  When the server terminal 2 is notified from the equipment monitoring device 5 that an update, repair, or repair is required for each asset of the building BLD, as will be described later, a new asset associated with the update, repair, or repair In other words, by calculating capital expenditure and recalculating the amortized residual price at the end of the current period, the cumulative residual price when the asset changes in the building BLD can be obtained again.

(1-1) Circuit Configurations of Server Terminal and Client Terminal Next, the configurations of the server terminal 2 and the client terminal 3 will be described. Since both have the same basic circuit configuration, the server terminal 2 is described here for convenience. Only the circuit configuration will be described, and the description of the circuit configuration of the client terminal 3 will be omitted.

  As shown in FIG. 2, the server terminal 2 includes a predetermined processing which is an application program after a CPU (Central Processing Unit) 10 that performs overall control reads a basic program from a hard disk drive (HDD) 12 and starts it on the RAM 11. In accordance with a calculation program (depreciable asset calculation program or fixed asset valuation calculation program), a building unit depreciable asset depreciation calculation process and a fixed asset valuation calculation process, which will be described later, are executed.

  Further, when executing the depreciable asset depreciation amount calculation process and the fixed asset evaluation amount calculation process, the server terminal 2 displays various screens to be presented to the user on the display 14 to display the depreciable asset depreciation amount calculation process and the fixed asset. The result of the evaluation amount calculation process can be transmitted as an appraisal result to the client terminal 3 via the network interface 13.

(1-2) Processing sequence of the depreciation amount and fixed asset valuation amount calculation system for each house depreciable asset In this depreciation amount and fixed asset valuation amount calculation system 1 for each house depreciable asset, between the server terminal 2 and the client terminal 3 In accordance with a processing sequence based on a calculation program installed in advance in the hard disk drive 12 of the server terminal 2 as an application program, the depreciable asset depreciation calculation process and the fixed asset evaluation calculation process for each building are executed. Has been made.

  In practice, as shown in FIG. 3, in step SP1, the client terminal 3 constructs one building BLD constructed by the client user, one building BLD planned to be constructed from now on, or another building BLD that has been reconstructed or reconstructed. An appraisal request for the planned building BLD is made to the server terminal 2 and the process proceeds to the next step SP2.

  In step SP2, the CPU 10 of the server terminal 2 receives the appraisal request request from the client terminal 3, and proceeds to the next step SP3.

  In step SP3, the CPU 10 of the server terminal 2 displays a system menu screen W1 as shown in FIG. This system menu screen W1 is a default screen that is initially started according to the calculation program, and is initially in a state where the basic button B1 is selected.

  The CPU 10 of the server terminal 2 presents a predetermined input screen (not shown) in response to the user's click operation on the project management button B3 in the system menu screen W1 (FIG. 4A). After registering the name of the client who is the appraisal client and the construction name of the building BLD input to the user, the process proceeds to the next step SP4.

  In step SP4, the CPU 10 of the server terminal 2 switches to the system menu screen W2 as shown in FIG. 4B in response to the click of the client button B2 on the system menu screen W1 (FIG. 4A). When recognizing that the “distributed software build” button B5 for performing the processing between the server and the client is clicked, the construction breakdown entry software for each house depreciable asset, which is a part of the calculation program, is transmitted to the client terminal 3 via the Internet 4. And move to the next step SP5.

  In step SP5, the CPU 10 of the client terminal 3 receives the work breakdown form input software classified by house depreciable assets distributed from the server terminal 2, installs it in the hard disk drive 12, and proceeds to the next step SP6.

  This construction breakdown input software for each house depreciable asset is based on the item group data consisting of the classification items newly generated according to the useful life allocated to the depreciable asset, and the client user is provided for each building. This is a program for generating a construction breakdown data input screen (to be described later) for inputting the specific contents of the construction breakdown and displaying it on the client terminal 3.

  In step SP6, the CPU 10 of the client terminal 3 activates the construction breakdown entry software for each house depreciable asset on the RAM 11, and the construction breakdown data entry screen as shown in FIG. W2A and a work breakdown data input screen W2B as shown in FIG. 6 are displayed on the display 14, and the client user is made to input the specific contents of the work breakdown data via the work breakdown data input screens W2A and W2B. The process proceeds to next step SP7.

  The work breakdown data input screen W2A (FIG. 5) and the work breakdown data input screen W2B (FIG. 6) correspond to the work breakdown according to the useful life of the national tax and the local tax. The total amount for each medium category item calculated by the data input screen W2A (FIG. 5) and the construction breakdown data input screen W2B (FIG. 6) can be used as it is for asset evaluation of national tax and local tax.

  In practice, building construction is broadly divided into “buildings (houses)”, “building accessories”, and “structures”. The “buildings (buildings)” (Outer wall) ”and“ Building (interior) ”, and“ Building equipment construction ”is also classified as“ Electrical equipment ”,“ Air conditioning equipment ”,“ Water supply / drainage equipment ”,“ Transport equipment ”,“ Cleaning ” It is divided into major categories such as “equipment”, “disaster prevention equipment”, “other equipment”, “interior / manufacturing”, etc., and “structure” is also “work”, “roof signboard / sign”, “road / sidewalk / It is divided into major categories such as pavement, outdoor water supply equipment, outdoor drainage equipment, outdoor wiring / communication equipment, gates and fences, planting / greening work, and construction work. .

  Then, under these major classification items (hereinafter referred to as major classification items), each item is divided into a plurality of middle classifications. For example, in the major classification item “building (building / outer wall)”, “common temporary Medium-class items such as “construction”, “direct temporary construction”, “earth work”, “pile work”, “concrete work”,…, “miscellaneous work,“ other work ”,“ other expenses ”, etc. Are called middle category items).

  In this work breakdown data input screen W2A (FIG. 5), for example, the contents of the work breakdown corresponding to, for example, the medium classification item “direct temporary construction” provided below the large classification item “building (frame / outer wall)” Can be input by the client user, and the subcategory items (hereinafter referred to as subcategory items), which are subordinate to the intermediate category “direct temporary construction” ”,“ External Scaffolding ”,“ Noboribashi ”,“ Internal Scaffolding ”,“ Cleaning Up Indoors ”,“ Disposal of Materials Generated Inside ”,“ Healing Costs ”,“ Transportation ”, etc. Prompt for input.

  As a result, the CPU 10 of the client terminal 3 calculates the “amount” for each small classification item (name) and the total amount based on the data input in the “quantity” and “unit price” fields, and the result is the construction. The breakdown data input screen W2A is displayed on the display 14.

  Therefore, the CPU 10 of the client terminal 3 adds, in addition to the “amount” for each minor category item (name) corresponding to the middle category item “direct temporary construction” via the construction breakdown data input screen W2A, The total amount “138,318,460” in the item “direct temporary construction” can be visually confirmed by the client user.

  In the work breakdown data input screen W2B (FIG. 6), for example, the contents of the work breakdown corresponding to, for example, the middle classification item “light / outlet facility construction” provided below the major classification item “electric equipment” are displayed on the client. It can be input by the user, and sub-category items that are positioned below the middle category items are “distribution panel”, “floor panel (for light)”, “WHM panel”,. The client user is prompted to input the quantity and unit price for the product name such as “exposure box”, “exposure switch box”, “transportation cost”, “hanging bolt processing cost”.

  As a result, the CPU 10 of the client terminal 3 calculates the “amount” for each small classification item (product name) and the total amount based on the data input in the “quantity” and “unit price” fields, and the result is the construction. A breakdown data input screen W2B is displayed on the display 14.

  Therefore, the CPU 10 of the client terminal 3 adds, in addition to the “amount” for each sub-category item (product name) corresponding to the middle-category item “light / outlet facility construction” via the construction breakdown data input screen W2B, The total amount of “267,662,000” in the middle category “Electric lamp / outlet facility construction” can be visually confirmed by the client user.

  In practice, the client terminal 3 is not limited to the work breakdown data input screen W2A and the work breakdown data input screen W2B. In addition to the work breakdown data input screen (not shown) corresponding to other intermediate classification items, The quantity and unit price for the classification item can be input, and the total amount in the classification item can be visually confirmed by the client user.

  Here, these intermediate classification items are comprehensive construction classifications that are a new superordinate concept by collecting a plurality of small classification items (name, product name) with the same useful life as assets. This is also a feature of the system 1 for calculating depreciation and fixed asset valuation by home depreciable assets.

  In step SP7, the CPU 10 of the client terminal 3 causes the construction breakdown data input screen W2A (FIG. 5), the construction breakdown data input screen W2B (FIG. 6), and the construction breakdown data input screen corresponding to other intermediate classification items (FIG. 5). Since the amount and the total amount of each sub-category item (name, product name) are determined via the network interface 13 and the Internet 4, a construction breakdown data file reflecting the contents is generated. To the server terminal 2 and proceeds to the next step SP8.

  In step SP8, the CPU 10 of the server terminal 2 receives and loads the construction breakdown data file from the client terminal 3, and proceeds to the next step SP9.

  In this case, as shown in FIG. 7, the CPU 10 of the server terminal 2 generates a construction breakdown data file storage folder FD in accordance with the calculation program, and a construction breakdown data file from the client terminal 3 that has received an appraisal request there. By sequentially storing FL1 to FLn, construction breakdown data files FL1 to FLn respectively corresponding to a plurality of client users can be held.

  In step SP9, the CPU 10 of the server terminal 2 edits the data of the work breakdown data file FLn fetched into the work breakdown data file storage folder FD by the calculation program, and performs calculation processing for the depreciable asset depreciation amount and the fixed asset evaluation value. By executing this, a national tax asset breakdown data editing result screen, a local tax asset breakdown data editing result screen, a depreciable asset separation tax saving effect comparison screen, and the like are generated as appraisal results, and the process proceeds to the next step SP10.

  Here, the processing for generating the national tax asset breakdown data editing result screen, the local tax asset breakdown data editing result screen, the depreciable asset separation tax saving effect comparison screen and the like as the appraisal results in step SP9 will be specifically described below.

  Specifically, the CPU 10 of the server terminal 2 performs the project management process associated with the “project management” button B3 in a state where the “basic” button B1 in the system menu screen W1 (FIG. 4A) is selected. Alternatively, the construction breakdown management process associated with the “construction breakdown management” button B4 can be executed.

  In practice, the CPU 10 of the server terminal 2 determines the client name to be verified from among the plurality of clients that have received the request for the appraisal in response to the click operation of the “project management” button B3 in the system menu screen W1. And a selection screen (not shown) for selecting a construction name is presented, and the client name and construction name are designated in the selection screen.

  Then, the CPU 10 of the server terminal 2 executes a calculation process for the depreciable asset depreciation amount and the fixed asset evaluation amount based on the data of the work breakdown data file FLn corresponding to the client name and the work name specified via the selection screen. As a result, the national tax asset breakdown data editing result screen W3 as shown in FIGS. 8 to 11, the local tax asset breakdown data editing result screen W4 as shown in FIGS. 12 to 15, and FIGS. A local tax asset breakdown data editing result screen W4A, a depreciable asset separation tax saving effect comparison screen as shown in FIGS. 20 and 21, and the like are generated and displayed on the display 14.

  In the national tax asset breakdown data editing result screen W3 (FIGS. 8 to 11), the “construction category” is divided into “major category”, “medium category”, and “small category”, “unit”, “quantity area” ”And“ Unit Price ”fields, default setting values are displayed, and for the“ Acquisition Price ”field, a work breakdown data input screen W2A (FIG. 5), a work breakdown data input screen W2B (FIG. 5) 6) And the total amount for each middle category item determined by the construction breakdown data input screen etc. is displayed as the acquisition price.

  “Depending on the description” described in the “sub-classification” column means that the contents of the construction breakdown data input screen W2A (FIG. 5) and the construction breakdown data input screen W2B (FIG. 6) described above are “ This means that the small classification item described in the name or product name corresponds to the “small classification”.

  Actually, on the national tax asset breakdown data editing result screen W3 (FIGS. 8 to 11), for example, the total amount of the intermediate classification item “direct temporary construction” entered on the construction breakdown data input screen W2A (FIG. 5), for example. "138,318,460" is reflected in the "Acquisition price" column (Fig. 8) corresponding to the middle category "Direct construction" located below the major category "Building (frame / outer wall)". The total amount “267,662,000” of the middle category “Electricity / Outlet Installation” entered on the breakdown data entry screen W2B (FIG. 6) is the middle category “Electricity / This is reflected in the “acquisition price” column (FIG. 9) corresponding to “outlet facility construction”.

  In this way, on the national tax asset breakdown data editing result screen W3 (FIGS. 8 to 11), the construction breakdown data input screen W2A (FIG. 5), the construction breakdown data input screen W2B (FIG. 6), and other construction breakdowns The total amount of each middle category item entered on the certificate data entry screen is reflected in the “Acquisition price” field, and the total of “Acquisition price” for each major category item is displayed. Also has been made to display.

  In the national tax asset breakdown data editing result screen W3 (FIGS. 8 to 11), in the fields of “Durable life”, “Depreciation rate (straight-line method)” and “Depreciation rate (declining-rate method)” of “National tax” The service life and depreciation rate associated with the middle category items are automatically reflected in advance, and the “annual depreciation amount” and “residual price after depreciation” are also automatically calculated. Is displayed.

  By the way, the major category “building (frame / outer wall)” and major category “building (interior)” in the national tax asset breakdown data editing result screen W3 (FIGS. 8 to 11) are classified into each middle category. The useful life of the asset varies depending on the “structure / use of the asset”. In this case, the useful life of “34 years” is shown as an example.

  In practice, in the national tax asset breakdown data editing result screen W3 (FIGS. 8 to 11), the “acquisition price” is multiplied by “amortization rate (straight-line method)” or “amortization rate (declining-rate method)”. The depreciation amount is displayed as “annual depreciation amount”, and the amount obtained by subtracting “annual depreciation amount” from “acquisition price” is displayed as “residual price after depreciation”.

  Here, there are a straight-line method and a declining-balance method for the “amortization rate” for obtaining the “annual depreciation amount”, and the middle classification item corresponding to the large classification item “building (frame / outer wall)” is only recognized as “house”. Therefore, the value of “0.03” defined in the straight-line method is described in the “Depreciation rate (straight-line method)” column according to the structure and use of the house, and “Depreciation rate (declining-balance method)” No numerical value is described in the column.

  In this case, on the national tax asset breakdown data editing result screen W3 (FIGS. 8 to 11), the result of multiplying the amount of “acquisition price” by the value “0.03” of “amortization rate (straight-line method)” Is presented as “Annual Depreciation Amount”, and the result of subtracting the “Annual Depreciation Amount” from the “Acquisition Price” amount is presented as “Residual Price After Depreciation” after one year depreciation (next term). Has been made.

  In addition, in the national tax asset breakdown data editing result screen W3 (FIGS. 8 to 11), the major classification item “building (interior)” to the major classification item “construction” other than the major classification item “building (frame / outer wall)”. Since each of the middle classification items of can be certified as “houses” or “depreciable assets”, numerical values are described in both the “Depreciation rate (straight-line method)” and “Depreciation rate (declining-rate method)” fields. Yes.

  However, in this national tax asset breakdown data editing result screen W3 (FIGS. 8 to 11), the major classification item “building (interior / exterior)” to major classification item “ The “annual depreciation amount” and “residual price after depreciation” are determined according to the value of “depreciation rate (straight-line method)” when all middle classification items corresponding to “structure” are selected as “houses” instead of “depreciable assets”. It is calculated and the result is displayed.

  Therefore, the CPU 10 of the server terminal 2 determines that all the middle classification items corresponding to the major classification item “building (interior)” to the major classification item “structure” other than the major classification item “building (frame / outer wall)” are “depreciable assets”. "Amortization rate (straight-line method)" or "Amortization rate (declining-rate method)" is used to calculate "annual depreciation amount" and "residual value after depreciation", and the result is the national tax. The asset asset breakdown data editing result screen W3 (FIGS. 8 to 11) can be reflected.

  In the national tax asset breakdown data editing result screen W3 (FIGS. 8 to 11), for example, the final total of assets for the entire building is “acquisition price: 9,611,205,397”, “annual depreciation: 454,754,892” and corporate tax according to the national tax law. In addition, “remaining value after depreciation: 9,185,113,897” of the building unit required when calculating income tax can be displayed.

  That is, the CPU 10 of the server terminal 2 determines the depreciable assets according to the data entered on the construction breakdown data input screen W2A (FIG. 5), the construction breakdown data input screen W2B (FIG. 6) and other construction breakdown data input screens. By performing the depreciation amount calculation process, the “acquisition price”, “annual depreciation amount” and “after depreciation” subject to the national tax law are displayed via the national tax asset breakdown data editing result screen W3 (FIGS. 8 to 11). The “residual price” can be presented as one of the appraisal results.

  On the other hand, in the local tax asset breakdown data editing result screen W4 (FIGS. 12 to 15), as in the national tax asset breakdown data editing result screen W3 (FIGS. 8 to 11), the construction classification is “major classification”. , “Medium category”, “Small category”, “Unit”, “Quantity area”, “Unit price”, “Acquisition price” are displayed for each category, and next to “Acquisition price”, “Local tax” “Useful life”, “Depreciation rate (declining balance method)”, “Asset classification [house], [Depreciation]” are displayed.

  In addition, in the local tax asset breakdown data editing result screen W4 (FIGS. 12 to 15), “house” is selected as the middle classification item by the selection mark SB1 in the column “asset [house], [depreciation]”. When “depreciation” is selected by the selection mark SB2 as the middle classification item in the “assessment value in case of house (evaluation value of house)” and “asset classification [house], [depreciation]” “Acquisition price”, “Annual depreciation” and “Remaining price after depreciation” are displayed as “valuation of depreciable assets”.

  “With the description” described in the “sub-category” column is the same as the above-described construction breakdown data input screen W2A, similar to the national tax asset breakdown data editing result screen W3 (FIGS. 8 to 11). (Fig. 5) and work breakdown data input screen W2B (Fig. 6) are equivalent to "detail", and the minor classification item described by the name or product name is equivalent to "minor classification" is doing.

  Actually, in the local tax asset breakdown data editing result screen W4 (FIGS. 12 and 13), for example, the total amount of the intermediate classification item “direct temporary construction” entered on the construction breakdown data input screen W2A (FIG. 5), for example. "138,318,460" is reflected in the "Acquisition price" column (Fig. 12) corresponding to the middle category "Direct construction" located below the major category "Building (frame / outer wall)". The total amount “267,662,000” of the middle category “Electricity / Outlet Installation” entered on the breakdown data entry screen W2B (FIG. 6) is the middle category “Electricity / This is reflected in the “acquisition price” column (FIG. 13) corresponding to “outlet facility construction”.

  As described above, in the local tax asset breakdown data editing result screen W4 (FIGS. 12 to 15), the construction breakdown data input screen W2A (FIG. 5), the construction breakdown data input screen W2B (FIG. 6), and other constructions The total amount of each middle category item entered on the breakdown data input screen etc. is reflected in the “Acquisition Price” field, and the “Acquisition Price” for each major category item is displayed. For example, the final total amount “4,773,729,203” which is the total and the total of all the totals is also displayed.

  Incidentally, in the local tax asset breakdown data editing result screen W4 (FIGS. 12 to 15), the construction breakdown data input screen W2A (FIG. 5), the construction breakdown data input screen W2B (FIG. 6) and other construction breakdowns For middle category items that are not presented via the data entry screen, etc., and that belong to the major category “disaster prevention equipment”, major category “other equipment”, major category “interior / manufacturing”, etc., the amount is displayed. It will never be done.

  Here, with respect to the local tax asset breakdown data editing result screen W4 (FIGS. 12 to 15), “local tax” “useful life”, “depreciation rate (declining balance method)”, “asset classification [house], [depreciation] In the column of “Asset Classification [House], [Depreciation]”, the user can arbitrarily select [House] or [Depreciation] by the selection mark SB1 or SB2. Yes.

  That is, in the local tax asset breakdown data editing result screen W4 (FIGS. 12 to 15), the manager who operates the server terminal 2 has [houses] for middle classification items that can be certified as houses or depreciable assets. ] And “Depreciation”, the final “house valuation value”, “valuation value of depreciable assets”, “acquisition price”, “annual depreciation amount” and “residual value after depreciation” ”Can be simulated to change.

  However, in the construction breakdown data editing result screen W4 (FIGS. 12 to 15), there are middle classification items that can only be selected as [house]. In this case, the selection mark SB1 is displayed in advance only in the “house” column for all the large category “buildings (buildings / outer walls)” and the “depreciation” column. No selection mark SB2 is displayed.

  Therefore, for the administrator who operates the server terminal 2, both the [House] selection mark SB1 and the [Depreciation] selection mark SB2 are displayed among the building ancillary assets subject to property tax. Is recognized, it can be instantly and intuitively recognized as a medium category item that can be arbitrarily selected as a house or a depreciable asset.

  In practice, in the local tax asset breakdown data editing result screen W4 (FIGS. 12 to 15), for all the middle classification items belonging to the large classification item “building (frame / outer wall)” that can only be selected as “house”. The “house evaluation value” obtained based on the standard score number, calculation unit, correction coefficient, and multiplication factor according to the description (not shown) is displayed for each middle category item, and the total is the amount “6,655,241,314” of “house evaluation value”. ", And the amount" 6,655,241,314 "of" total of only houses ", which is the total of all.

  In addition, in the local tax asset breakdown data editing result screen W4 (FIGS. 12 to 15), except for the major category “building (frame / outer wall)” that can only be selected as “house”, the middle category belonging to other major categories. When all of the item assets are selected as [Depreciation] by the selection mark SB2, “Yearly” is obtained as a result of multiplying the amount of “acquisition price” of the middle classification item by the coefficient of “Depreciation rate (declining balance method)” "Amortization amount" and "Remaining price after depreciation" obtained by subtracting the amount of "Annual depreciation amount" from the amount of "Acquisition price" are displayed for each middle category item.

  In the local tax asset breakdown data editing result screen W4 (FIGS. 12 to 15), the category belonging to all the major classification items other than the major classification item “building (frame / outer wall)” that can only be selected as “house”. For example, “Acquisition Price” amount “4,773,729,203” of the final total obtained by accumulating all the acquisition prices of classification items is displayed, and “Acquisition Price” and “Depreciation Rate (Depreciation Method)” for each middle classification item are displayed. For example, the amount of “568,509,438” of “Annual depreciation” and the amount of “4,205,219,765” of “Residual value after depreciation” of the final total obtained by accumulating all of “Annual depreciation” and “Remaining price after depreciation” calculated based on ”, Which is subject to taxation as a local tax (property tax, etc.) for each building that is required when calculating the property tax under the Local Tax Law. The amount “4,205,219,765” of the “existing price” can be recognized at a glance by the manager.

  By the way, this local tax asset breakdown data editing result screen W4 (FIGS. 12 to 15), except for the major category “building (frame / outer wall)” where the asset of the middle category can only be selected as [house] This is an example in which all the assets in the middle category belonging to the large category are selected as [Amortization] by the selection mark SB2.

  Subsequently, both the [House] selection mark SB1 and the [Depreciation] selection mark SB2 are displayed, and the medium classification item that can be arbitrarily selected as a house or a depreciable asset by the selection mark SB1 or SB2. On the other hand, FIG. 16 to FIG. 19 show local tax asset breakdown data editing result screens W4A when [house] is all selected.

  In the local tax asset breakdown data editing result screen W4A (FIGS. 16 to 19), except for the major category “building (building / outer wall)” where the asset of the middle category can only be selected as “house”, Of the assets in the middle category that belong to the category, those that can be selected as [house] by the selection mark SB1 are all examples in which [house] is selected.

  In this local tax asset breakdown data editing result screen W4A (FIGS. 16 to 19), the final total “house appraisal value” “9,666,057,477” is displayed, of which a large classification item “selectable only as“ house ”is displayed. “House” is selected from the final total of “house-only” total “6,655,241,314” for the “building (frame / outer wall)” and the middle category that can select either “house” or “amortization”. As a result, the final total of the house evaluation amount “other total: 3,010,816,163” is displayed.

  Therefore, the CPU 10 of the server terminal 2 selects the assets of the middle classification item belonging to other major classification items except the major classification item “building (frame / outer wall)” which can only select the assets of the middle classification item as “house”. Local tax asset breakdown data editing result screen W4 (FIGS. 12 to 15) when all are selected as [Amortization] by SB2 and major categories that can only select assets in middle category as [houses] With the exception of the item “building (frame / outer wall)”, among the assets in the middle category that belong to other major categories, all the items that can be selected as “house” by the selection mark SB1 when “house” is selected The local tax asset breakdown data editing result screen W4A (FIGS. 16 to 19) is retained, and the depreciable assets are compared with the two by comparing the two. The tax savings when the separate, are adapted to be displayed on the display 14 as one of the appraisal results amortized asset separation tax savings comparison screen W8 shown in FIGS. 20 and 21.

  On this depreciable assets separation tax saving effect comparison screen W8, the description “Store / Hospital, Steel Structure (thickness of the skeleton material exceeds 4 mm)” is described in the “Use / Structure of Building” column. "July 2005" is described in the column "", and the final value of the house evaluation in the local tax asset breakdown report data editing result screen W4A (Figure 19) is displayed in the column "Estimated rebuilding cost of incidental facilities". The total “Others” amount “3,010,816,163” is reflected and displayed in the “Acquisition price of ancillary equipment” column, “Evaluation of depreciable assets” in the regional tax asset breakdown data editing result screen W4 (FIG. 15) The amount “4,773,729,203” of the final total “acquisition price” in “amount” is reflected and displayed.

  In the section “When ancillary equipment is part of a house” on the depreciable assets separation tax saving effect comparison screen W8, the major category “building (frame / outer wall)” that can only be selected as an asset in the middle category is [house]. Other than the middle classification items that belong to the other major classification items, those that can be selected as [houses] by the selection mark SB1 are all the local tax asset breakdown data editing result screen W4A (when [houses] is selected) Based on the edited results in FIGS. 16 to 19), the “evaluation amount” and the “tax amount (property tax + "City planning tax)" is displayed.

  For example, the “evaluation amount” amount of “2,803,069,847” for FY 2006 is obtained by using “reconstruction cost evaluation amount of incidental facilities: 3,010,816,163”, “multiplier rate”, “aged deduction correction factor”, etc. , "Annual amount (A)" amount "47,652,187" in "tax amount (property tax + city planning tax)" is "assessment amount: 2,803,069,847" x "property tax: 1.40% + city planning tax: It is calculated by “0.30%”.

  In this way, in the section “When ancillary facilities are part of a house” on the depreciable assets separation tax saving effect comparison screen W8, the “evaluation amount” and “tax amount (property tax + city planning tax)” for each tax year "Annual amount (A)" and "cumulative amount" are displayed so that the administrator can visually check how much the tax amount will be depending on the tax year.

  On the other hand, in the section “When ancillary equipment is separated and used as a depreciable asset” in the depreciable asset separation tax saving effect comparison screen W8, the major category “building (frame / Except for “External Wall)”, all of the assets in the middle category that belong to the other major category items that can be selected as “Amortization” by the selection mark SB2 are all the assets breakdown data for local tax when [Amortization] is selected. Based on the editing results on the editing result screen W4 (FIGS. 12 to 15), “elapsed years”, “evaluation amount”, and “tax amount (only fixed asset tax)” are displayed for each taxing year.

  For example, the amount of “4,434,794,430” of “valuation amount” in FY2006 in the case of “separate incidental facilities as depreciable assets” is the number of years to depreciate against “acquisition price of incidental facilities: 4,773,729,203”. This is the amount calculated by multiplying the value taking into account the prescribed depreciation rate. The amount of “Annual amount (B)” in “Tax amount (property tax only)” “62,087,122” It is the amount calculated by “valuation amount: 4,434,794,430” × “property tax: 1.40%”.

  In this way, in the section “When decomposing ancillary equipment and making it a depreciable asset” on the depreciable assets separation tax saving effect comparison screen W8, the “annual amount” of “evaluation amount” and “tax amount (property tax only)” for each taxable year (B) "and" cumulative amount "are displayed so that the administrator can visually confirm how much the tax amount will be depending on the tax year.

  On the depreciable assets separation tax saving effect comparison screen W8, “Difference (Amount)” is displayed as “Annual difference (A)-(B)” and “Total difference (Tax saving)”. ing.

  This “Difference (Tax Savings)” refers to the section “When ancillary equipment is part of a house” and “When ancillary equipment is separated into a depreciable asset” on the depreciable asset separation tax saving effect comparison screen W8. The difference in the amount of tax generated between the two is calculated as a tax-saving amount. Specifically, the degree of the tax-saving effect is determined by “Annual difference (A)-(B)” and “Cumulative difference (tax savings)” It will be shown as a numerical value.

  In fact, on the depreciable assets separation tax saving effect comparison screen W8, “Difference (Amount Saved)” of “Difference (Tax Saved)” and “Cumulative Difference (Tax Saved)” So that the amount of tax can be saved in one year, and how the cumulative amount of tax savings changes every year, can be presented as a numerical value. Has been made.

  Under the tax law, when the middle class item is declared as `` house '', its useful life is longer than when it is declared as `` depreciable asset '', and the house is also subject to city planning tax, while the middle class If there are items that can be declared as depreciable assets, their useful lives will be shorter than those of houses, and they will not be subject to city planning tax, resulting in significant tax savings.

  Therefore, the CPU 10 of the server terminal 2 uses the depreciable asset separation tax saving effect comparison screen W8 (FIGS. 20 and 21) to display the “tax amount (property tax + "Annual amount (A)" of "city planning tax)" and "cumulative amount" and "annual amount (B)" of "tax amount (property tax only)" in the section "when ancillary facilities are separated into depreciable assets" ”And“ cumulative amount ”are presented side by side, and the“ difference (tax savings) ”of“ difference in annual amount (A)-(B) ”and the“ cumulative difference (tax savings) ”are quantified and presented. By doing so, the administrator can recognize the difference in tax saving effect as a numerical value.

  Further, when the CPU 10 of the server terminal 2 recognizes that the “graph” button (not shown) provided in the depreciable asset separation tax saving effect comparison screen W8 (FIGS. 20 and 21) is clicked by the user, Accordingly, a comparison graph screen W9 as shown in FIG. 22 is generated and can be displayed on the display 14.

  In this comparison graph screen W9, “tax amount (property tax + city planning tax)” in the section “when incidental equipment is part of a house” on the depreciable asset separation tax saving effect comparison screen W8 (FIGS. 20 and 21) "Annual amount (A)" is represented by a bar graph indicated by ■ in the order of elapsed years, and the section "When decomposing assets are separated into depreciable assets" on the depreciable assets separation tax saving effect comparison screen W8 (Figures 20 and 21) “Year amount (B)” of “Tax amount (property tax only)” in FIG.

  In this case, the comparison graph screen W9 indicates that the tax (total of property tax and city planning tax) that should be paid according to the number of years of “Annual (A)” is gradually reduced, and “Annual (B ")" Also indicates that the amount of tax (property tax only) to be paid according to the number of years has been reduced more rapidly than "Annual (A)", and "Annual (A)" and "Annual (B) The bar graph also shows the transition of the difference from "Tax savings", which allows the user to visually and intuitively recognize the difference in tax savings and the cumulative amount for each elapsed year It is made like that.

  Finally, when the CPU 10 of the server terminal 2 recognizes that a “close” button (not shown) provided in the comparison graph screen W9 has been clicked by the user, the CPU 10 closes the comparison graph screen W9 and displays the system menu screen W1 (FIG. Return the display 14 to 4).

  In step SP10 (FIG. 3), when the CPU 10 of the server terminal 2 recognizes that the “report output” button B6 of the system menu screen W1 (FIG. 4B) has been clicked by the administrator, the above-mentioned result of the appraisal is described above. National tax asset breakdown data editing result screen W3 (FIGS. 8 to 11), local tax asset breakdown data editing result screen W4 (FIGS. 12 to 15), local tax asset breakdown data editing result screen W4A (FIG. 16) 19), depreciable asset separation tax saving effect comparison screen W8 (FIGS. 20 and 21) and comparison graph screen W9 (FIG. 22) are transmitted to the client terminal 3 via the Internet 4, and the processing sequence in the server terminal 2 is completed. .

  In response to this, in step SP11, the CPU 10 of the client terminal 3 displays the national tax asset breakdown data editing result screen W3 (FIGS. 8 to 11), the local tax asset breakdown data sent from the server terminal 2 as the appraisal result. Edit result screen W4 (FIGS. 12 to 15), local tax asset breakdown data edit result screen W4A (FIGS. 16 to 19), depreciable asset separation tax saving effect comparison screen W8 (FIGS. 20 and 21), comparison graph screen W9 (FIG. 22) is received, and the process proceeds to the next step SP12.

  In step SP12, the CPU 10 of the client terminal 3 receives the national tax asset breakdown data editing result screen W3 (FIGS. 8 to 11) and the local tax asset breakdown data editing result screen W4 (FIGS. 12 to 15) received from the server terminal 2. ), Local tax asset breakdown data editing result screen W4A (FIGS. 16 to 19), depreciable asset separation tax saving effect comparison screen W8 (FIGS. 20 and 21), and comparison graph screen W9 (FIG. 22) are sequentially displayed on the display 14. As a result, the appraisal result performed by the server terminal 2 can be presented to the client user, and the processing sequence in the client terminal 3 is terminated.

(1-3) Linkage processing between local tax asset breakdown data editing result screen and national tax asset breakdown data editing result screen for selection result of [house] or [amortization] The CPU 10 of the server terminal 2 is shown in FIG. In the local tax asset breakdown data editing result screen W4A (FIGS. 16 to 19), for example, the middle class item “direct temporary construction” as the housing A and the middle class item “partition wall construction” as the interior B-1 For example, the middle class item “general joinery” is selected as [house] by the selection mark SB1 as the interior B-2, and the middle class item “gas leak” belonging to the large class item “electric equipment” as the equipment C-1 In the state where the middle class item “DC power supply equipment construction” is selected as “amortization” by the selection mark SB2 as “alarm equipment construction” and equipment C-2, for example, Medium breakdown item “direct temporary construction” of housing A, intermediate classification item “partition wall construction” of interior B-1 and intermediate classification item of interior B-2 in industry breakdown data editing result screen W3 (FIGS. 8 to 11) The service life of “house” is displayed for “general joinery” “34 years”, and the service life of “depreciable assets” “8 years” and the facility C for the middle category “gas leak alarm facility work” of equipment C-1 -2 shows the useful life “6 years” of “depreciable assets” for the middle category “DC power supply facilities construction”, local tax asset breakdown data editing result screen W4A, and national tax asset breakdown data editing result screen W3; There is no contradiction in the state of being linked.

  Next, in the local tax asset breakdown data editing result screen W4A (FIGS. 16 to 19), the CPU 10 of the server terminal 2 performs the middle classification item “direct temporary construction” as the chassis A and the middle classification item “ “Partition wall construction”, middle category “general joinery construction” as interior B-2 is selected as “house” by selection mark SB1, and middle category “gas leak warning equipment construction”, equipment C- From the state in which the middle classification item “DC power supply facility construction” is selected as [Depreciation] by the selection mark SB2, the middle classification item “partition wall construction” and the middle classification item “interior B-2” When “general joinery construction” is selected and changed to [Amortization] by the selection mark SB2, the middle classification item “inter-working” of the interior B-1 in the national tax asset breakdown data editing result screen W3 (FIGS. 8 to 11) For the wall work and the interior category B-2 “general fittings”, change the life from “34 years” for “houses” to “15 years” for “depreciable assets”. The selection change result of [House] or [Depreciation] in the local tax asset breakdown data editing result screen W4A is linked to the national tax asset breakdown data editing result screen W3 so that no contradiction can occur. ing.

  At this time, the CPU 10 of the server terminal 2 determines the middle classification item “partition wall construction” and the middle classification item “interior B-2” in the interior B-1 in the national tax asset breakdown data editing result screen W3 (FIGS. 8 to 11). In addition to changing the life of “house” from “34 years” to “15 years” of “depreciable assets” for “general construction”, “annual depreciation” and “residual value after depreciation” As a result, the final total “annual depreciation amount” and “residual value after depreciation” can be changed and displayed respectively.

  Therefore, the CPU 10 of the server terminal 2 changes the asset classification as “house” or “amortization” by the selection mark SB1 or SB2 in the local tax asset breakdown data editing result screen W4A (FIGS. 16 to 19). The change is reflected on the national tax asset breakdown data editing result screen W3 (FIGS. 8 to 11) and can be linked to each other.

(2) The latest accumulated residual price calculation process for each asset renewal, repair or renovation after the new construction of the building Next, the building BLD is newly built in the depreciation amount and fixed asset valuation calculation system 1 for each home depreciable asset If an asset needs to be refurbished after that time, and the asset fluctuates, it is necessary to recalculate the residual price after depreciation, and the flow of processing at that time will be described.

  As shown in FIG. 1, in the server terminal 2, as described above, as an asset of the building BLD newly built in July 2005, for example, for the large classification item “air conditioning equipment”, in 2020 after 15 years. The case where the equipment monitoring device 5 detects that the need for renewal, repair, or renovation has occurred and the equipment monitoring device 5 notifies that is considered as a model case.

  In practice, this equipment monitoring device 5 is installed as a large classification item “air conditioning equipment” of buildings BLD, for example, “heat source equipment equipment”, “air conditioning equipment equipment”, “air conditioning piping equipment”, “duct equipment”, Sensors are installed to detect the need for renewal, repair or refurbishment for various assets such as “ventilation equipment”, “smoke exhaust equipment”, “automatic control equipment”, “central monitoring equipment”, etc. The detection result from each sensor is acquired.

  The facility monitoring device 5 predicts the failure occurrence rate from various viewpoints such as vibration, temperature, current value, voltage value and flow rate for various assets based on the detection results of these sensors, and exceeds a predetermined threshold value. At this time, it is determined that the various assets of the building BLD need to be updated, repaired or repaired, and the server terminal 2 and the client terminal 3 are warned by an alarm or the like.

  As a result, the user of the client terminal 3 can recognize that there is a need for updating, repairing, or refurbishing various assets in, for example, the large classification item “air conditioning equipment” of the building BLD, and owns the server terminal 2. The manager of a building BLD can also recognize that there is a need for renewal, repair or refurbishment of various assets in the major category “air conditioning equipment” of the building BLD. .

  In practice, the CPU 10 of the server terminal 2 follows the calculation program, which is an application program, on the basis of the update, repair, or repair warning for various assets of the large classification item “air conditioning equipment”. The cumulative residual price is recalculated. However, the CPU 10 of the server terminal 2 does not recalculate the cumulative residual price regarding the major classification item “air conditioning equipment” by a warning from the equipment monitoring device 5, but the major classification item “air” according to an instruction of the administrator himself / herself. The accumulated residual price regarding “harmonic equipment” may be calculated again.

  As a result, the CPU 10 of the server terminal 2 recalculates the national tax asset breakdown data and the local tax asset breakdown data for each building BLD, and the national tax asset breakdown data editing result screen W3 (FIG. 8 to FIG. 8). 11), local tax asset breakdown data editing result screen W4 (FIGS. 12 to 15, 16 to 19), depreciable asset separation tax saving effect comparison screen W8 (FIGS. 20 and 21), comparison graph screen W9 ( The content of FIG. 22) is updated and presented. Incidentally, the CPU 10 of the server terminal 2 may leave the contents before the update as a history and display them as necessary.

  In practice, as shown in FIG. 28, when the CPU 10 of the server terminal 2 receives a warning from the equipment monitoring device 5, the CPU 10 enters from the start step of the routine RT1 and moves to step SP21, and the current building (as of 2020). An existing depreciable asset ledger screen G1 as shown in FIG. 29 is newly generated and displayed on the display 14 for only the medium category item corresponding to the large category item “air conditioning equipment” in BLD.

  In the depreciable asset ledger screen G1 (FIG. 29), as in the national tax asset breakdown data editing result screen W3 (FIGS. 8 to 11), the middle class item “common temporary equipment” belonging to the major category “air conditioning equipment” is displayed. Expenses ”, medium category“ direct temporary construction ”, medium category“ heat source equipment installation ”, medium classification“ air conditioning equipment installation ”, medium classification“ air conditioning piping equipment construction ”, middle classification“ duct construction ” , Medium classification item “Ventilation equipment construction”, Medium classification item “Smoke exhaust equipment construction”, Medium classification item “Automatic control equipment construction”, Medium classification item “Central monitoring equipment construction” and Medium classification item “Other construction” ing.

  And in the depreciable asset ledger screen G1 (FIG. 29), the “acquisition price”, “lifetime” of the medium classification item “common temporary expenses” to the medium classification item “other construction” belonging to the large classification item “air conditioning equipment”, For "Depreciation rate (straight-line method)", "Depreciation rate (fixed-rate method)" and "Annual depreciation amount", the same numerical value and amount as the national tax asset breakdown data edit result screen W3 (Fig. 9) are displayed. Yes.

  On the other hand, on the depreciable asset ledger screen G1 (FIG. 29), the “acquisition time” and “depreciable limit amount” that do not exist in the previous national tax asset breakdown data editing result screen W3 (FIGS. 8 to 11). And a new “book value” column.

  In the “Acquisition time” column on the Depreciable Asset Ledger screen G1 (FIG. 29), “July 2005” is displayed, and in the “Depreciable limit” column, in this case, depreciation Even when the useful life of the asset has passed since the acquisition date, 5% of the acquisition price is displayed as the remaining limit.

  Here, since the acquisition date for various assets of the major category “air conditioning equipment” is “July 2005” and is now 2020, has “15 years” of “Useful life” passed? Or is the time when it is about to elapse.

  In the “book value” column on the depreciable asset register screen G1 (FIG. 29), the book value at the beginning of the current term and the book value at the end of the current term are displayed. The book value at the beginning of the current term and the end of the current term for the "heat source equipment construction" to the middle category "automatic control equipment construction" are displayed in the same amount.

  This is an update, repair or refurbishment work that involves asset changes for assets in the middle category “Heat source equipment construction” to middle category “Automatic control equipment construction” in the major category “Air conditioning equipment”. This is simply referred to as renovation work.) This reflects the current contents of the depreciable asset register, which has not yet been carried out.

  Incidentally, in the depreciable asset ledger screen G1 (Figure 29), the asset of the middle category “Other construction” is listed as an item, but it was recorded as an asset at the beginning of the new construction in 2005. Since it was disposed of immediately after that and is no longer left, no amount is shown in the columns “Annual Depreciation”, “Depreciable Limit” and “Book Value”.

  In addition, on the depreciable asset ledger screen G1 (FIG. 29), the middle classification item “air conditioning equipment construction”, the middle classification item “air conditioning piping equipment construction”, the middle classification item “duct equipment construction”, and the middle classification item “smoke equipment construction” ”And the asset of the middle classification item“ automatic control equipment construction ”are highlighted in different colors to indicate that they are to be repaired upon receiving a warning from the equipment monitoring device 5.

  As a result, the CPU 10 of the server terminal 2 uses the depreciable asset ledger screen G1 (FIG. 29) to select the middle classification item “air conditioning equipment installation” and the middle classification item “air conditioning piping” from the large classification item “air conditioning equipment”. There is a need for renewal, repair or refurbishment of the assets of "Equipment construction", middle classification item "Duct equipment construction", middle classification item "Smoke evacuation equipment construction" and middle classification item "Automatic control equipment construction" The manager of the building BLD can be recognized visually and intuitively.

  At the same time, the CPU 10 of the server terminal 2 performs the middle classification item “heat source equipment installation”, the middle classification item “ventilation equipment construction” and the middle classification among the large classification items “air conditioning equipment” on the depreciable asset ledger screen G1 (FIG. 29). Assets for the item “Central Monitoring Facility Construction” are not highlighted, so the building BLD manager can visually and intuitively recognize that they are not subject to renewal, repair or renovation. It is made like that.

  In the depreciable asset ledger screen G1 (FIG. 29), “depreciation rate (straight-line method)” is selected as the default setting from among “depreciation rate (straight-line method)” and “depreciation rate (fixed-rate method)”. The “annual depreciation amount” is calculated based on the value of the “amortization rate (straight-line method)” and the result is displayed.

  In step SP22, when the CPU 10 of the server terminal 2 recognizes that the “next” button B1 on the depreciable asset ledger screen G1 (FIG. 29) has been clicked, the large classification item “air conditioning equipment” as shown in FIG. A new breakdown screen G2 is generated and displayed on the display 14.

  In the breakdown screen G2 (FIG. 30), as in the depreciable asset ledger screen G1 (FIG. 29), the middle classification item “air conditioning equipment construction”, the middle classification item “air conditioning piping equipment construction”, and the middle classification item “duct equipment” Assets of “Construction”, Medium Classification Item “Smoke Exhaust Equipment” and Medium Classification Item “Automatic Control Equipment Construction” are highlighted to indicate that they need to be updated, repaired or refurbished.

  In addition, on the breakdown screen G2 (FIG. 30), the current “elapsed years” is displayed as “15” so as to be adjacent to the “lifetime” column, and the “retirement rate” at that time is displayed. Is displayed as “100%”.

  As shown in FIG. 31, the CPU 10 of the server terminal 2 holds a removal rate determination table T1 by the hard disk drive 12, and, according to the removal rate determination table T1, for example, the “lifetime” is “15 years”. For example, when the “elapsed years” becomes “15 years”, it can be instantaneously determined that the “retirement rate” becomes “100%”, and the numerical value (%) is displayed on the breakdown screen G2 (FIG. 30). It is displayed in the “retirement rate” column.

  Incidentally, if the “removal rate” is “100%”, it means that all of the equipment needs to be removed and replaced with new equipment, that is, updated.

  However, on the breakdown screen G2 (FIG. 30), a column of “(manual correction)” is provided next to “removal rate”, and either “Yes” or “No” is selected for the user. It is made to be able to let you. Therefore, in the breakdown document screen G2 (FIG. 30), when “NO” is selected, the value of “removal rate” according to the removal rate determination table T1 is automatically displayed.

  On the other hand, when “Yes” is selected by the administrator in the “(Manual correction)” column of the breakdown screen G2 (FIG. 30), the CPU 10 of the server terminal 2 gives the “retirement rate” to the administrator. "Can be directly input. In this case, the" removal rate "can be set to, for example," 50% "according to the direct input from the user.

  As described above, the CPU 10 of the server terminal 2 uses the “removal rate” according to the useful life and the elapsed years for various assets of the middle classification item that is the target of the update, repair, or repair in the breakdown screen G2 (FIG. 30). Can be automatically set based on the retirement rate determination table T1, while the “removal rate” value can be manually set in accordance with the actual state of asset fluctuation by the manager of the building BLD. .

  Accordingly, on the breakdown screen G2 (FIG. 30), the amount of “retirement amount” corresponding to the value of “removal rate” is displayed. If the “removal rate” is “100%”, “ The amount of “depreciable limit” is displayed as the amount of “retirement amount” as it is, and as a result, the amount of “remaining book value” is “0”.

  Finally, on the breakdown screen G2 (FIG. 30), in the “book value” column, if it is “the beginning of the current term”, it is before the disposal of various assets, so the “depreciable limit” amount remains unchanged. If the end of the current fiscal year is displayed, it is after the disposal of various assets, so the remaining amount “0” is displayed by subtracting the amount of “retirement amount” from the amount of “depreciable limit”. The

  However, the assets in the middle classification item “Heat source equipment construction”, middle classification item “Ventilation equipment construction” and middle classification item “Central monitoring equipment construction” are not subject to renewal, repair or renovation, and are therefore retired. The amount of “Amortizable limit” will be displayed as it is, regardless of whether it is “the beginning of this term” or “the end of this term”.

  Therefore, on the breakdown screen G2 (Fig. 30), the total amount of “Depreciable limit” that has already reached the depreciation limit (5% of the acquisition price) “34,499,200” and “ ”Is the same as the total amount of“ 34,499,200 ”, and the total amount of medium-class items“ heat source equipment construction ”, middle-class items“ ventilation equipment construction ”and middle-class items“ central monitoring equipment construction ”that are not subject to retirement The total amount of “End of current term” in the “Book value” column is “3,142,200”.

  In step SP23, when the CPU 10 of the server terminal 2 recognizes that the “next” button B2 on the breakdown screen G2 (FIG. 30) has been clicked, it corresponds to the large classification item “air conditioning equipment” as shown in FIG. The renovation work outline setting screen G3 is newly generated and displayed on the display 14.

  In this renovation work outline setting screen G3 (FIG. 32), a medium category item largely divided into “deductible money” and “new” is newly set, and a medium category item “common temporary expenses” as an object of <allocation> In addition, a middle classification item “overhead expenses” is newly set.

  Actually, in the renovation work summary setting screen G3 (FIG. 32), “deductible” should be set as the middle class item “<existing> air conditioner equipment dismantling and removal work” and middle class item “ <Existing> Air-conditioning piping equipment dismantling and removal work> Medium classification item "<Existing> Duct equipment dismantling removal work", Medium classification item "<Existing> Smoke removal equipment dismantling and removal work", Medium classification item "<Existing> Automatic control equipment" “Demolition and removal work” and middle category “Demolition and removal work”.

  In addition, in the renovation work summary setting screen G3 (FIG. 32), “new” should be set as the middle class item “<new> air conditioning equipment construction” to be acquired by the renovation work, and the middle class item “<new”. > Air-conditioning piping equipment construction ”, middle category“ <new> duct equipment construction ”, middle category“ <new> flue gas equipment construction ”, middle category“ <new> automatic control equipment construction ”.

  Further, in the renovation work summary setting screen G3 (FIG. 32), a column of “construction / acquisition time” is newly provided so that the construction / acquisition time for various assets can be input. The state entered as July 2020 is displayed.

  In this renovation work summary setting screen G3 (FIG. 32), the same column as before is provided except that a new “construction price” column is provided for the construction contractor to input the amount. However, since there is no need to present it to the construction contractor, the figure is not displayed here.

  In step SP24, when the CPU 10 of the server terminal 2 recognizes that the “next” button B3 on the renovation work summary setting screen G3 (FIG. 32) has been clicked, the large classification item “air conditioning equipment” as shown in FIG. A new construction breakdown screen G4 for distributing bids is generated and transmitted to the auction server 6 (FIG. 1) to be uploaded and widely disclosed on the Internet site.

  The construction distribution screen G4 for distribution of bids (FIG. 33) is basically composed of the same items and the same fields as the renovation work summary setting screen G3 (FIG. 32), but a new “specifications” column is provided. Is added for each medium category.

  In the construction breakdown screen G4 (FIG. 33), details regarding the construction contents necessary for the construction contractor to determine the amount of the “construction price” in the “specification” column are displayed by the administrator of the server terminal 2. It can be input.

  This presents the contents of “specifications” to a plurality of construction contractors X, Y and Z via construction contractor terminals 7 to 9 (FIG. 1). It is for having you decide.

  However, on the construction breakdown screen G4 (FIG. 33) for bidding distribution, the contents of “sub-classification” and “specifications” are presented, but only the “construction price” column is displayed blank, The other columns are information that does not need to be presented to the construction contractors X, Y, and Z, and are therefore shaded so that they cannot be visually confirmed.

  That is, in the construction breakdown screen G4 for bid distribution (FIG. 33), the middle classification item “common temporary expenses”, the middle classification item “air conditioning equipment”, the middle classification item “air conditioning piping equipment”, and the middle classification item “duct equipment”. The amount of “construction price” corresponding to the middle classification item “smoke removal equipment”, the middle classification item “automatic control equipment” and the middle classification item “overhead expenses”, and the contents of “small classification” and “specifications” The confirmed construction contractors X, Y and Z can be input.

  In step SP25, the CPU 10 of the server terminal 2 determines whether or not all details regarding the construction contents have been entered in the “specification” column on the construction breakdown screen G4 (FIG. 33).

  If a negative result is obtained here, this means that the details of the construction details are not completely entered in the “specification” column, and there is an unfilled portion. In this case, the construction contractor X Since company “Y” and company “Y” cannot determine the “construction price”, the process returns to the processing after step SP24, and construction is performed in the “specification” column on the construction breakdown screen G4 (FIG. 33) published on the Internet. Wait until all details about the content are entered by the administrator.

  On the other hand, if an affirmative result is obtained in step SP25, this means that all details regarding the construction contents have been entered in the column of “specifications” in the construction breakdown screen G4 (FIG. 33), and construction contractor company X , Company Y and company Z are in a state in which “construction price” can be determined for all middle classification items. At this time, the CPU 10 of the server terminal 2 proceeds to the next step SP26.

  The construction contractors X, Y, and Z enter the “construction price” for the middle category item via the bidding construction breakdown screen G4 (FIG. 33) published on the Internet site by the auction server 6. Each amount is input, and the construction breakdown screen G4 (FIG. 33) is uploaded to the auction server 6.

  In step SP26, the CPU 10 of the server terminal 2 waits for a successful bid result by the auction server 6 operating the Internet auction site, and proceeds to the next step SP27.

  In step SP27, when the auction server 6 gives a successful bid result, the CPU 10 of the server terminal 2 receives the successful bid result screen G5 as shown in FIG. 34 from the auction server 6 and displays it on the display 14, and the next step SP28 Move on.

  In this successful bid result screen G5 (FIG. 34), “Air conditioning equipment renovation work” is displayed in the “Construction name” column, and the names of construction contractors X, Y, and Z that have been bid are displayed. The amount of each “bid price” is also displayed.

  In this case, in the successful bid result screen G5 (FIG. 34), “successful bid” is displayed next to “bid price” of company X as a result of “judgment” for the contract work of “air conditioning equipment repair work”. The amount “650,000,000”, the amount “581,800,000” of “successful bid”, the amount “68,200,000” of these “differences”, and the percentage “−10.5%” are displayed. As a result, the administrator of the server terminal 2 can numerically recognize that the company X has made a successful bid for the contract work of “air conditioning equipment repair work” and that the difference between the planned amount and the successful bid amount.

  In step SP28, since the CPU 10 of the server terminal 2 has obtained the successful bid result via the bidding result screen G5 (FIG. 34), if the administrator recognizes that the “next” button B5 has been clicked, the CPU 10 of FIG. As shown, an air conditioning facility renovation construction estimate screen G6 reflecting individual “construction prices” in the construction breakdown screen G4 (FIG. 33) by company X is received from the auction server 6 and displayed on the display 14; Control goes to the next step SP29.

  In this air conditioning equipment renovation construction estimate screen G6 (FIG. 35), the middle classification item “common temporary expenses” to be “allocated (meaning that the common expenses related to the entire construction are allocated to each construction cost)” Construction price “15,000,000”, middle classification item “<existing> air conditioning equipment dismantling removal work” to be set as “deductible” construction price “1,200,000”, middle classification item “<existing> air conditioning piping equipment dismantling removal construction” Construction price “500,000”, medium classification item “<existing> duct equipment dismantling removal work” construction price “20,000,000”, medium classification item “<existing> smoke removal equipment dismantling removal work” construction price “12,000,000”, medium classification The construction price “6,000,000” for the item “<existing> automatic control equipment dismantling / removal work” and the construction price “16,000,000” for the middle classification item “dismantling removal transportation work” are displayed.

  In addition, on the air conditioning equipment renovation construction estimate screen G6 (FIG. 35), the construction price “120,000,000” of the middle classification item “<new> air conditioning equipment construction” to be set as “new” and the middle classification item “<new>”. Construction price “100,000,000” for “Air-conditioning piping equipment construction”, Construction price “180,000,000” for medium classification item “<New> Duct equipment construction”, Construction price “3,000,000” for middle classification item “<New> Smoke exhaust equipment construction”, Medium The construction item “80,000,000” for the category “<new> automatic control equipment”, the amount “28,100,000” for the middle category “expenses” to be “allocated” are displayed, and finally “allocation”, “ An amount “581,800,000” equal to the bid amount (successful bid amount) on the successful bid result screen G5 (FIG. 34) is displayed as the total amount including all “deductions” and “new”.

  In addition, the air conditioner renovation construction estimate screen G6 (FIG. 35) has the same configuration as the notice breakdown screen G4 (FIG. 33) by house depreciable assets for bidding distribution, and the column “construction price” shows X company Each of the above-mentioned amounts presented by is displayed.

  In step SP29, when the CPU 10 of the server terminal 2 clicks the “next” button B6 by the administrator who visually confirms the contents of the “construction price” on the air conditioning facility renovation construction estimate screen G6 (FIG. 35), A new common expense allocation screen G7 as shown in FIG. 36 is newly generated and displayed on the display 14, and then the process proceeds to the next step SP30.

  In the common cost allocation screen G7 (FIG. 36), the middle classification items are the same as before, but in addition to the “construction / acquisition time” and “construction price” columns, there has never been “ “Allocation target”, “Common cost amount”, “Composition ratio”, “Common cost apportionment amount”, and “Post-allocation construction price” are newly provided.

  In the “Allocation Target” column, “●” is displayed for “Common Temporary Expenses” and “Overheads” to be “Allocated”, and the “Common Temporary Expenses” amounts “15,000,000” and “Overheads” The amount “28,100,000” is displayed in the “common cost amount” column, and the total amount “43,100,000” is displayed.

  In the “Composition ratio” column, the middle classification item “<existing> air conditioner equipment dismantling and removal work” to be set as “depreciation” to the middle classification item “<new> automatic control equipment construction” to be set as “new” The composition ratio to the construction price of each middle category item when the total amount for all 11 middle category items up to “100” is 100% is displayed.

  In the “Common cost apportionment” column, the total amount “43,100,000” of the “Common cost amount” is multiplied by the value of the composition ratio shown in the “Composition ratio” column. Yes.

  In the column “Construction price after allocation”, the price obtained by adding the “prorated amount of common expenses” to the amount of “construction price” is displayed. An amount “581,800,000” equal to the winning bid amount on the result screen G5 (FIG. 34) is displayed.

  In step SP30, when the CPU 10 of the server terminal 2 clicks the “next” button B7 by the administrator who visually confirms the contents of the common cost allocation screen G7 (FIG. 36), the asset / as shown in FIG. After the loss summary screen G8 is newly generated and displayed on the display 14, the process proceeds to the next step SP31.

  In this asset / deduction summary screen G8 (FIG. 37), the middle category “<new> air conditioning equipment construction” to be set as “new”, the middle category “<new> air conditioning piping equipment construction”, and the middle category "<New> Duct equipment construction", middle category "<New> flue gas equipment construction" and middle category "<New> automatic control equipment construction" are automatically classified and displayed in the column "Capital expenditure" Has been.

  In addition, in the asset / deduction summary screen G8 (FIG. 37), the middle classification item “<new> air conditioning equipment construction” to be set as “new”, the middle classification item “<new> air conditioning piping equipment construction”, and the middle classification item. Amount and total of “post-allocation construction price” corresponding to “<new> duct equipment construction”, middle category “<new> flue gas construction” and middle category “<new> automatic control equipment construction” respectively. The amount “521,643,460” is displayed, and in the “special note” column, it is displayed that these middle classification items are “newly acquired assets”.

  In addition to this, on the asset / deduction summary screen G8 (FIG. 37), the middle category “<new> air conditioning equipment construction”, the middle category “<new> air conditioning piping equipment construction”, and the middle category “<new> duct”. Of the "Equipment construction", middle category "<new> flue gas equipment construction" and middle category "<new> automatic control equipment construction", whether or not it is "house evaluation subject" "●" or "x" Are automatically classified and displayed so that they can be distinguished.

  Therefore, on the asset / depreciation counting screen G8 (FIG. 37), “<new> air conditioning equipment construction” marked with “●” as “house evaluation object”, middle category “<new> air conditioning piping equipment construction”, middle The acquisition price of the classification item “<new> duct equipment construction” and the middle classification item “<new> smoke emission equipment construction” is displayed respectively, and the total amount “435,243,110” is also displayed.

  As a result, on the asset / deduction summary screen G8 (FIG. 37), the middle category “<new> air conditioning equipment construction”, the middle category “<new> air conditioning piping equipment construction”, and middle category items recorded as capital expenditures. Total amount of “521,643,460” of “post-allocation construction price” for “<new> duct equipment construction” and middle classification item “<new> flue gas equipment construction”, and middle classification item of “house evaluation target” “Acquired” for “<New> Air-conditioning equipment installation”, Medium classification item “<New> Air-conditioning piping equipment construction”, Medium classification item “<New> Duct equipment construction” and Medium classification item “<New> Smoke exhaust equipment construction” The total amount “435,243,110” of the “price” can be presented to the administrator.

  In addition, on the asset / depreciation counting screen G8 (FIG. 37), the middle classification item “<existing> air conditioning equipment dismantling removal work” and the middle classification item “<existing> air conditioning piping equipment dismantling removal work” to be set as “deduction” , Medium classification item “<Existing> Duct facility dismantling and removal work”, Medium classification item “<Existing> flue gas facility dismantling and removal work”, Medium classification item “<Existing> Automatic control equipment dismantling and removal work” and Medium classification item “Dismantling” "Removal and transportation work" is displayed in the category of "Debt".

  In this asset / debt summary screen G8 (FIG. 37), the middle category “<existing> air conditioning equipment dismantling removal work” to be set as “deduction”, and the middle classification item “<existing> air conditioning piping equipment dismantling removal work” , Medium classification item “<Existing> Duct facility dismantling and removal work”, Medium classification item “<Existing> flue gas facility dismantling and removal work”, Medium classification item “<Existing> Automatic control equipment dismantling and removal work” and Medium classification item “Dismantling” The amount of “construction price after allocation” and the total amount “60,156,540” corresponding to each “removal and transportation work” are displayed.

  By the way, on the asset / deduction summary screen G8 (Fig. 37), the total amount of "post-allocation construction price" classified as "capital expenditure" "521,643,460" and "post-allocation construction" categorized as "deductible" The sum total of the “price” total amount “60,156,540” is naturally “581,800,000” (not shown) equal to the successful bid amount on the successful bid result screen G5 (FIG. 34).

  In step SP31, when the CPU 10 of the server terminal 2 clicks the “next” button B8 by the administrator who visually confirms the contents of the asset / deduction summary screen G8 (FIG. 37), the new equipment as shown in FIG. After the construction asset ledger screen G9 is newly generated and displayed on the display 14, the process proceeds to the next step SP32.

  In this new equipment construction asset ledger screen G9 (FIG. 38), “construction / acquisition time”, “acquisition price (construction price after allocation)”, “useful life” in the case of “national tax”, “depreciation rate (straight-line method) ) ”,“ Depreciation rate (declining balance method) ”,“ Annual depreciation amount ”and“ Depreciable limit amount ”columns are provided, and in particular,“ Acquisition price (construction price after allocation) "Annual depreciation amount" and "Depreciable limit amount" recalculated based on ")" are newly displayed.

  Therefore, in the new equipment construction asset ledger screen G9 (Fig. 38), the "annual depreciation amount" and the "depreciable limit amount" based on the "acquisition price (construction price after allocation)" of the asset newly acquired through the renovation work are newly added. To be able to present.

  In step SP32, when the “next” button B9 is clicked by the administrator who visually confirms the contents of the new equipment construction asset ledger screen G9 (FIG. 38), the CPU 10 of the server terminal 2 displays the current assets as shown in FIG. After the ledger total screen G10 is newly generated and displayed on the display 14, the process proceeds to the next step SP33.

  In the current asset register tabulation screen G10 (FIG. 39), “acquisition price”, “acquisition price” corresponding to various assets of middle classification item “common temporary expenses” to middle classification item “other construction” before renovation work in the current period. Amounts such as “annual depreciation amount” and “depreciable limit amount” are displayed according to the depreciable asset ledger screen (FIG. 29).

  In addition, in the current asset ledger total screen G10 (FIG. 39), in the current period, the middle classification item “air conditioning equipment construction”, the middle classification item “air conditioning piping equipment construction”, the middle classification item “duct equipment construction”, and the middle classification item “ For “Smoke Exhaust Equipment” and the middle classification item “Automatic Control Equipment”, “End of Current Period” and “End of Current Period” of “Book Value” in the breakdown screen (Figure 30) are displayed as new columns.

  In this case, in the current asset ledger total screen G10 (FIG. 39), the middle classification item “air conditioning equipment construction”, the middle classification item “air conditioning piping equipment construction”, the middle classification item “duct equipment construction”, and the middle classification item “smoke removal” Assets of “Equipment construction” and middle-class item “Automatic control equipment construction” are retired at “Retirement rate” of “100%”, so “Book value” is set to “0” in the “End of current term” column It has become.

  However, in the current asset register tabulation screen G10 (Fig. 39), the assets in the middle classification item "Heat source equipment construction" and the middle classification item "Ventilation equipment construction" are not subject to renewal, repair, or repair. The amount of “Possible limit” is displayed as it is in the “End of current term” column of “Book value”.

  In addition, in the current asset ledger total screen G10 (Fig. 39), during the current period, the middle category “<new> air conditioning equipment construction”, the middle category “<new> air conditioning piping equipment construction”, and “Acquisition price” and “Annual depreciation amount” corresponding to assets of category “<new> duct equipment construction”, middle category “<new> flue gas construction” and middle category “<new> automatic control equipment construction” ”,“ Depreciable limit amount ”and the like are displayed according to the new facility construction asset ledger screen (FIG. 38).

  In addition, in the current asset ledger total screen G10 (Fig. 39), since the repair work has not yet been carried out, no amount is displayed in the column of "Start of current term" in "Book value". In the column, the amount of the acquisition price (in this case, “post-allocation construction price” in the new equipment construction asset ledger screen (FIG. 38)) is displayed as it is after the repair work is performed in the current period.

  Furthermore, on the current asset book totaling screen G10 (FIG. 39), the total amount of “acquisition price” “1,224,779,460”, the total amount of “annual depreciation” “80,303,808”, the total amount of “depreciable limit amount” “60,581,371”, “ The total “34,499,200” for “Book value” and “524,785,660” for “End of current term” are displayed.

  As a result, in the current asset ledger total screen G10 (FIG. 39), the manager of the server terminal 2 should be recorded as the current total assets for the major classification item “air conditioning equipment” after the repair work has been performed. The total amount of “End of period” “524,785,660” can be presented.

  In the current asset book summary screen G10 (Fig. 39), the total amount of "34,499,200" at the end of the current term for the major category "air conditioning equipment" on the depreciable asset book screen G1 (Fig. 29) before the renovation work is performed. Compared with, the total “524,785,660” for the end of the current term for the large category “air conditioning equipment” after the renovation work has increased.

  This is because the major category “air conditioning equipment” is the middle category “air-conditioning equipment construction”, the middle category “air-conditioning plumbing equipment construction”, the middle category “duct equipment construction”, and the middle category “smoke exhaust equipment construction”. , Various assets corresponding to the middle classification item "automatic control equipment construction" are retired, middle classification item "<new> air conditioning equipment construction", middle classification item "<new> air conditioning piping equipment construction", middle classification item "< This is because it reflects the results of new acquisition of various assets corresponding to “New> Duct Equipment Construction”, Medium Classification Item “<New> Smoke Exhaust Equipment Construction”, and Middle Classification Item “<New> Automatic Control Equipment Construction”. .

  Incidentally, in the current asset ledger tabulation screen G10 (FIG. 39), the amount “31,357,000” is displayed as “retirement amount of existing assets”, which is a breakdown screen G2 (FIG. 30) of the major classification item “air conditioning equipment”. ) Is the same as the total amount of “retirement amount”.

  In addition, on the current asset book totaling screen G10 (FIG. 39), the amount “60,156,540” is displayed as “loss”, and this is classified as “deductible” on the asset / loss totaling screen G8 (FIG. 37). Classification item “<existing> air conditioning equipment demolition removal work”, middle classification item “<existing> air conditioning piping equipment demolition removal work”, middle classification item “<existing> duct equipment demolition removal work”, middle classification item “<existing> This is the same as the total amount of money required for the smoke removal equipment dismantling and removal work, the middle classification item “<existing> automatic control equipment dismantling and removal work” and the middle classification item “<existing> dismantling and removal construction work”.

  By the way, when the CPU 10 of the server terminal 2 clicks the icon AC1 indicated as the character portion of “retirement amount of existing assets” on the current asset ledger total screen G10 (FIG. 39), as shown in FIG. A special loss recording amount presentation screen G11 is newly generated and displayed on the display 14.

  In this extraordinary loss posting screen G11 (FIG. 40), “Cause” is displayed as “Air conditioning equipment renovation”, “Cause date” is displayed as “July 1, 2020”, and As a subcategory item of “Breakdown”, in the breakdown document screen G2 (FIG. 30), a “removal rate” of “100%” is a subcategory item “air conditioning equipment construction”, a subcategory item “air conditioning piping equipment construction”, a subcategory It is displayed that the item is “duct construction”, the middle classification item “smoke exhaust construction” and the middle classification item “automatic control equipment construction”.

  In addition, on the current extraordinary loss presentation screen G11 (FIG. 40), “retirement” is displayed as the “state” and the percentage “100%” at the time of retirement is displayed as the “ratio”. “31,357,000” is shown as an extraordinary loss. This is the same as the total amount of “retirement amount” on the breakdown screen G2 (FIG. 30).

  Further, when the icon AC2 indicated as the character part of “loss” is clicked on the current asset ledger totaling screen G10 (FIG. 39), the CPU 10 of the server terminal 2 records the current loss as shown in FIG. A new presentation screen G12 is generated and displayed on the display 14.

  In the current loss posting amount presentation screen G12 (FIG. 41), the “Cause” is “Air conditioning equipment repair work”, the “Cause date” is “July 1, 2020”, and the “Breakdown” As the middle category items, the middle category “<existing> air conditioning equipment dismantling and removal work” that is the subject of “deduction” on the asset / deduction summary screen G8 (FIG. 37), the middle category “<existing> air conditioning piping” Equipment demolition and removal work, middle category “<existing> duct equipment demolition removal work”, middle category “<existing> smoke removal equipment demolition removal work”, middle category “<existing> automatic control equipment demolition removal work” and It is displayed that it is a middle classification item “<existing> dismantling removal transportation construction”.

  In addition, in the current period loss posting amount display screen G12 (FIG. 41), the “loss amount” and the total amount “60,156,540” for all the middle classification items are displayed as the current period loss recording amount. This is the same as the total amount of “deductions” on the asset / deduction summary screen G8 (FIG. 37).

  In step SP33, the CPU 10 of the server terminal 2 presents the variable asset presentation as shown in FIG. 42 when the “next” button B10 is clicked by the administrator who visually confirms the contents of the current asset ledger total screen G10 (FIG. 39). After the screen G13 is newly generated and displayed on the display 14, the process proceeds to the next step SP34.

  On this variable asset presentation screen G13 (Fig. 42), for "Air Conditioning Equipment" that is the "Asset Name" before the renovation work, the "Beginning of the current term" in the "Book value" on the Depreciable asset ledger screen G1 (Fig. 29) The amount “34,499,200” of the “starting price” that is the same as the total amount is displayed, and the amount “31,357,000” of the “amount processed as extraordinary loss” is “loss amount” on the extraordinary loss posting screen G11 (FIG. 40). ”Is displayed as the same amount.

  In addition, on the variable asset presentation screen G13 (FIG. 42), the amount “3,141,400” of the “term end price” obtained as a result of subtracting the “amount processed as extraordinary losses” from the “start price” is also displayed. The ratio of “Composition ratio” indicates how the percentage changed from “Amount treated as extraordinary loss” to the final “End-of-period price”.

  In addition, on the variable asset presentation screen G13 (FIG. 42), the amount “581,800,000” of the contract construction cost (successful bid amount) with the construction contractor X about “air conditioning equipment repair work” which is the “asset name” by the repair work. Among them, the amount “60,156,540” of “Price recorded as loss (loss amount)” is displayed as the same amount as the total amount of “Loss amount” on current loss display screen G12 (FIG. 41).

  On the variable asset presentation screen G13 (FIG. 42), “the capitalized price (current asset ledger screen posting) obtained by subtracting“ the price recorded as loss (loss) ”from“ contract construction cost (successful bid amount) ”. "Price)" amount "521,643,460" is also displayed, and at the same time, "Contract construction costs (successful bid amount)" to "Price recorded as loss (loss amount)" and finalized "Capitalized price (Posted on current asset register screen) The ratio of “composition ratio” is shown at what rate the price has changed.

  When the “next” button B13 is clicked by the administrator who visually confirms the contents of the variable asset presentation screen G13 (FIG. 42), the CPU 10 of the server terminal 2 in step SP34 described above with respect to the large classification item “air conditioning equipment”. The calculation process in step SP9 (FIG. 3) is re-executed in order to reflect such asset changes related to various assets.

  As a result, the CPU 10 of the server terminal 2 reflects the asset fluctuations as shown in FIGS. 47 to 54, the national tax asset breakdown data editing result screen W13 reflecting the asset fluctuations as shown in FIGS. Local tax asset breakdown data editing result screens W14 and W14A, and depreciable asset separation tax saving effect comparison screen W18 after reflecting asset changes as shown in FIGS. 55 to 57, comparison graph after reflecting asset changes The screen W19 is newly generated as the appraisal result and displayed on the display 14, and then the process proceeds to the next step SP35.

  In the national tax asset breakdown data editing result screen W13 (FIG. 44) reflecting the asset fluctuation shown in FIGS. 43 to 46, the middle classification item “air conditioning equipment construction” in the major classification item “air conditioning equipment”, middle For the category “Air-conditioning piping equipment construction”, the middle classification item “Duct equipment construction”, the middle classification item “Smoke evacuation equipment construction” and the middle classification item “Automatic control equipment construction”, the column “Acquisition price” is “Removed” The amount is not shown in the column of “Annual depreciation” and “Remaining price after depreciation”.

  In addition, on the national tax asset breakdown data editing result screen W13 (FIG. 44), the middle classification item “<new> air conditioning equipment construction” and the middle classification item “<new> air conditioning piping” in the current asset register summary screen G10 (FIG. 39). "Equipment construction", middle classification item "<new> duct equipment construction", middle classification item "<new> flue gas equipment construction" and middle classification item "<new> automatic control equipment construction" are newly added, The “acquisition price” and “annual depreciation amount” are reflected.

  Further, on the national tax asset breakdown data editing result screen W13 (FIG. 44), the middle classification item “air conditioning equipment construction”, the middle classification item “air conditioning piping equipment construction”, the middle classification item “duct equipment construction”, and the middle classification item “ For “Exhaust Smoke Equipment” and middle-class “Automatic Control Equipment”, the “Book Value” “End of Current Period” in the Current Asset Ledger Summary Screen G10 (Figure 39) is reflected in “Remaining Amortized Price” Has been.

  As a result, the final total of “acquisition price” is “9,505,708,857” in the national tax asset breakdown data editing result screen W13 (FIG. 46), compared to the national tax asset breakdown data editing result screen W3 (FIG. 11). The final total of the “annual depreciation amount” is changed to the amount “447,418,517”, and the final total of “residual price after depreciation” is changed to the amount “4,030,700,468”.

  On the other hand, as shown in FIGS. 47 to 50, in the local tax asset breakdown data editing result screen W14 (FIG. 48) reflecting asset fluctuations when all depreciable assets are depreciable assets, Medium classification item "Air conditioning equipment construction", Medium classification item "Air conditioning piping equipment construction", Medium classification item "Duct equipment construction", Medium classification item "Smoke exhaust equipment construction" and Medium classification For the item “automatic control equipment construction”, “retired” is displayed in the “acquisition price” column, and no amount is displayed in the “annual depreciation amount” and “residual price after depreciation” columns.

  In addition, in the local tax asset breakdown data editing result screen W14 (FIG. 48), the middle classification item “<new> air conditioning equipment construction” and the middle classification item “<new> air conditioning piping” in the current asset ledger total screen G10 (FIG. 39). "Equipment construction", middle classification item "<new> duct equipment construction", middle classification item "<new> flue gas equipment construction" and middle classification item "<new> automatic control equipment construction" are newly added, The “acquisition price” and “annual depreciation amount” are reflected.

  Further, in the local tax asset breakdown data editing result screen W14 (FIG. 48), the middle classification item “air conditioning equipment construction”, the middle classification item “air conditioning piping equipment construction”, the middle classification item “duct equipment construction”, and the middle classification item “ For “Exhaust Smoke Equipment” and middle-class “Automatic Control Equipment”, the “Book Value” “End of Current Period” in the Current Asset Ledger Summary Screen G10 (Figure 39) is reflected in “Remaining Amortized Price” Has been.

  As a result, in the local tax asset breakdown data editing result screen W14 (FIG. 50), the “acquisition value of depreciable assets” column in the “acquired amount of depreciable assets” field is compared with the local tax asset breakdown data editing result screen W4 (FIG. 15). The final total of “Price” is changed to the amount “4,668,232,663”, the final total of “Annual depreciation” is changed to the amount “551,476,630”, and the final total of “Remaining price after depreciation” is changed to the amount “1,698,629,055”.

  In addition, as shown in FIGS. 51 to 54, in the local tax asset breakdown data editing result screen W14A (FIG. 52) reflecting asset fluctuations when all the assets that can be selected as houses are houses, large classification is also made. In the category “Air conditioning equipment”, the medium classification item “Air conditioning equipment construction”, the middle classification item “Air conditioning piping equipment construction”, the middle classification item “Duct equipment construction”, the middle classification item “Smoke exhaust equipment construction” and the middle classification item “ For “automatic control equipment construction”, “retired” is displayed in the “acquisition price” column, and no amount is displayed in the “house evaluation value” column.

  In addition, in the local tax asset breakdown data editing result screen W14A (FIG. 52), the middle classification item “<new> air conditioning equipment construction” and the middle classification item “<new> air conditioning piping” in the current asset ledger total screen G10 (FIG. 39). "Equipment construction", medium classification item "<new> duct equipment construction", medium classification item "<new> flue gas equipment construction" and middle classification item "<new> automatic control equipment construction" are newly added.

  Among them, middle category “<new> air conditioning equipment construction”, middle category “<new> air conditioning piping equipment construction”, middle category “<new> duct equipment construction” and middle category “<new> smoke exhaust equipment construction” "Is displayed in a state in which the" acquisition price "is reflected, and the newly calculated" house appraisal value "is displayed.

  However, the middle classification item “<new> automatic control equipment construction” cannot be selected as “house” as “asset classification” and is selected as “amortization” by the selection mark SB2. The “acquisition price” amount “86,400,350”, the “annual depreciation amount” amount “12,268,850” and the “depreciable limit amount” amount “86,400,350” are displayed for “<new> automatic control equipment construction”.

  As a result, in the local tax asset breakdown data editing result screen W14A (FIG. 54), as compared with the local tax asset breakdown data editing result screen W14A (FIG. 19), the “acquisition value of depreciable assets” column The final total of “Price” is changed to “9,629,115,965”, the final total of “Annual depreciation” is changed to “141,623,198”, and the final total of “Residual price after depreciation” is changed to “128,967,200”.

  In this case as well, the CPU 10 of the server terminal 2 has the assets of the middle classification items belonging to other major classification items except for the major classification item “building (frame / outer wall)” which can only select the assets of the middle classification item as “house”. When all are selected as [Amortization] by the selection mark SB2, the local tax asset breakdown data editing result screen W14 (FIGS. 47 to 50) and the middle category item assets belonging to other major category items Of these, all of those that can be selected as [house] by the selection mark SB1 are compared with the edit result data of the regional tax asset breakdown data edit result screen W14A (FIGS. 51 to 54) when [house] is selected. Therefore, in order to show the tax saving effect when depreciable assets are separated into [houses] or [depreciation], asset changes are reflected by renovation work as shown in FIGS. And generating a depreciation asset separation tax savings comparison screen W18 and comparative graph screen W19 asset reflecting the variation shown in FIG. 57, which is configured so as to be able to display on the display 14.

  The depreciable asset separation tax saving effect comparison screen W18 (FIGS. 55 and 56) is substantially the same as the depreciable asset separation tax saving effect comparison screen W8 (FIGS. 20 and 21) as a basic configuration, but the difference is that “Tax amount” and “Difference (tax saving amount)” from 2006 to 2020 corresponding to the previous are not displayed, and “Tax amount” and “Difference” after the next year after renovation work is carried out. (Tax saving) "is displayed.

  This is a renovation work in July 2020, and the local tax asset breakdown data editing result screen W14 (FIGS. 47 to 50) and the local tax asset breakdown data editing result screen W14A (FIGS. 51 to 54). This is because the “assessment value of depreciable assets” in) is reflected in the local tax as of January 1, 2013.

  In this depreciable assets separation tax saving effect comparison screen W18 (FIGS. 55 and 56), the “house evaluation” in the local tax asset breakdown data editing result screen W14A (FIG. 54) is used as the amount of “reconstruction cost evaluation value of incidental facilities”. The total amount of “Others”, “2,973,874,651”, which is the final total of “Amount”, is reflected and displayed in the “Acquisition price of ancillary equipment” column in the local tax asset breakdown data editing result screen W14 (FIG. 50) The final total “4,668,232,663” of the “acquisition price” of “valuation of depreciable assets” is displayed.

  Further, in this depreciable asset separation tax saving effect comparison screen W18 (FIGS. 55 and 56), compared with the depreciable asset separation tax saving effect comparison screen W8 (FIGS. 20 and 21), “ “Renovation times” is “1”, “Renovation year” indicating the number of years until renovation is “15”, “Renovation year” that was actually renovated is “2020”, and “Renovation month” is “July” "Is newly displayed.

  In addition, on the depreciable asset separation tax saving effect comparison screen W18 (FIGS. 55 and 56), among the major classification items “air conditioning equipment” for which renovation work has been carried out, the asset / depreciation counting screen G8 (FIG. 37) “ "" New construction of air conditioning equipment ", middle classification" <new> air conditioning piping equipment construction ", middle classification" <new> duct equipment construction "and middle classification" <new> " The total amount “435,243,110” for each “acquisition price” for “exhaust smoke facility construction” is displayed.

  In addition, on the depreciable asset separation tax saving effect comparison screen W18 (FIGS. 55 and 56), the amount “348,194,488” of the “house valuation amount” corresponding to each of the “acquisition price” total amount “435,243,110” is displayed. In addition, “15 years” is displayed for the “amortization period” of the assets acquired through the renovation work.

  The amount “348,194,488” of this “house valuation amount” is an amount equivalent to, for example, 80% of the total amount “435,243,110” of “acquisition price”, but was evaluated based on the “house fixed asset evaluation standard” It is the evaluation amount when. However, it is not necessarily 80%, and may be an amount corresponding to 70%, for example.

  This is because, in the local tax asset breakdown data editing result screen W14A (FIG. 52), among the large classification item “air conditioning equipment”, the middle classification item “<new> air conditioning equipment construction” and the middle classification item “<new> air conditioning” “Plumbing equipment construction”, middle classification item “<new> duct equipment construction” and middle classification item “<new> flue gas equipment construction” are linked to the selection of [house] by selection mark SB1. .

  And on the depreciable asset separation tax saving effect comparison screen W18 (FIGS. 55 and 56), the “before renovation” before the renovation work for the large classification item “air conditioning equipment” that is the object of renovation for the building BLD “Ratio of remaining assets” “100%” and “Ratio of remaining non-renovated assets” indicating the remaining ratio of non-renovated assets excluding the major category “air conditioning equipment” that had undergone renovation work “87.21%” And are displayed.

  As a result, on the depreciable assets separation tax saving effect comparison screen W18 (FIGS. 55 and 56), the ratio “100%” of “the asset remaining ratio before renovation” and the ratio “87.21%” of the “non-renovated asset remaining ratio” are displayed. Thus, the fact that the renovation work for the large classification item “air conditioning equipment” corresponds to the total ratio “12.79%” can be visually presented to the manager.

  Here, a method for obtaining the ratio of the “non-repaired asset remaining ratio” by the CPU 10 of the server terminal 2 will be briefly described. The basic idea is to calculate the “retirement rate at the time of renovation” of the assets that were subject to retirement during the renovation work, and subtract it from “1” to obtain the “non-renovated asset residual ratio”. Can do.

  Actually, as shown in FIGS. 16 to 19, the CPU 10 of the server terminal 2 performs “house evaluation” when “house” is selected from among assets that can select either “house” or “depreciation”. The sum of “amount”, that is, the amount “3,010,816,163” of “others” in FIG. 19 is recognized as the sum of the house evaluation values at the time of acquisition of a new building.

  Then, the CPU 10 of the server terminal 2 needs to find out how the total value “3,010,816,163” of the house evaluation value at the time of new construction has changed at the time of renovation in July 2020 when 15 years have passed. Here, in order to convert it into a so-called score number, for example, the score number “2,737,105,602” is obtained by dividing by one point equivalent value “1.1” (3,010,816,163 / 1.1).

  The CPU 10 of the server terminal 2 multiplies the score “2,737,105,602” by the aging deduction correction factor “0.74” and the one-point equivalent value “1.1” in the base year of July 2020, that is, 2018. (2,737,105,602 × 0.74 × 1.1), the total amount “2,228,003,960” of the house evaluation value at the time of renovation after 15 years (July 2020) is calculated.

  On the other hand, as shown in FIG. 30, the CPU 10 of the server terminal 2 performs the middle classification item “air conditioner equipment construction”, the middle classification, which has been subject to removal at the time of repair in July 2020 due to the removal rate “100%”. As shown in FIG. 17, among the assets of the item “air-conditioning piping equipment construction”, the middle classification item “duct construction”, the middle classification item “smoke exhaust equipment construction” and the middle classification item “automatic control equipment construction”, as shown in FIG. SB1 can select [House], the category value “106,287,200” for the category “Air-conditioning equipment installation”, the category value “114,098,400” for the category “Air-conditioning piping installation”, and the category item “Duct installation” The total of the house evaluation value “162,785,600” and the house evaluation value “1,964,800” of the middle classification item “smoke removal equipment construction” is recognized as the acquisition price “385,136,000”.

  Then, the CPU 10 of the server terminal 2 needs to find out how the acquisition target price “385,136,000” has changed at the time of renovation in July 2020 after 15 years. In order to convert to the so-called score number, the score number “350,123,636” is obtained by dividing by one point equivalent value “1.1” (385,136,000 / 1.1).

  The CPU 10 of the server terminal 2 multiplies the score “350,123,636” by an annual deduction correction rate “0.74” and a one-point equivalent value “1.1” in the base year of July 2020, that is, 2018. (350,123,636 × 0.74 × 1.1), the actual total retirement amount “285,000,639” at the time of renovation after 15 years (July 2020) is requested.

  After that, the CPU 10 of the server terminal 2 evaluates the actual total retirement amount “285,000,639” at the time of renovation after 15 years (July 2020) with the house evaluation at the time of renovation after 15 years (July 2020). By dividing by the total amount “2,228,003,960” (285,000,639 / 2,228,003,960), the retirement rate “0.1279”, that is, “12, 79%” at the time of repair can be calculated.

  Therefore, the CPU 10 of the server terminal 2 can obtain the non-renovated asset residual ratio “0.8721”, that is, “87.21%” by subtracting the retirement rate “0.1279” from “1”.

  By the way, in the depreciable assets separation tax saving effect comparison screen W18 (Figs. 55 and 56), the amount of "2,973,874,651" of the "reconstruction cost evaluation value of incidental facilities" and the renovation made in July 2020 are acquired. By using the acquisition price “435,243,110” of the acquired asset and recalculating it according to the prescribed calculation method, the amount of “valuation amount” in “33, when the incidental equipment is part of the house” “2,018,178,886” “,“ Amount of appraisal value ”“ 1,849,321,191 ”,...

  In addition, on the depreciable asset separation tax saving effect comparison screen W18 (FIGS. 55 and 56), the amount of “Annual (A)” in “Tax amount” in “Case of incidental equipment as part of house” in “ The amount “661,567,426” of “34,309,041” and “cumulative amount” is also displayed after 2014.

  In addition, on the depreciable assets separation tax saving effect comparison screen W18 (FIGS. 55 and 56), the amount “4,668,232,663” of the “acquisition price of ancillary equipment” and the asset acquisition price “435,243,110” of the renovation work in July 2020 and By recalculating the “house appraisal value” amount “348,194,488” using the prescribed calculation method, the “appraisal value” in the year of “When ancillary facilities are separated into depreciable assets” , “784,917,393”, “valuation” amount “673,459,124”, etc. of “34” are displayed.

  In addition, on the depreciable assets separation tax saving effect comparison screen W18 (FIGS. 55 and 56), the amount of “Annual amount (B)” in “Tax amount” in 1933 in the section “When ancillary facilities are separated into depreciable assets” “10,988,844” and “cumulative amount” amount “404,265,659”, “tax amount” in “Yearly amount (B)” amount “9,428,428” and “cumulative amount” amount “413,694,086”, etc. are displayed. ing.

  In addition, on the depreciable assets separation tax saving effect comparison screen W18 (FIGS. 55 and 56), the amount of “23,320,198” and “cumulative difference (tax savings)” of “Annual difference (A)-(B)” in 33 Amount of money “257,301,769”, amount of “24,880,613” of “Annual difference (A)-(B)” and amount of “282,182,382” of “Cumulative difference (tax savings)”, etc. are displayed. .

  On the other hand, in the comparison graph screen W19 reflecting the asset change as shown in FIG. 57, the depreciable asset separation tax saving effect comparison screen W8 (FIGS. 20 and 21) has already been used until 2020, 15 years after the new construction. While the confirmed results are reflected, the results of the depreciable asset separation tax saving effect comparison screen W18 (Figs. 55 and 56) are reflected after that, reflecting the flow after the renovation work after the renovation work The amount of tax savings is displayed.

  In this case, on the comparison graph screen W19 (FIG. 57), compared with the comparison graph screen (FIG. 22), the renovation of the large classification item “air conditioning equipment” was performed in 2020, resulting in an increase in assets. It is shown that the “annual amount (B)” on the depreciable assets separation tax saving effect comparison screen W18 (FIGS. 55 and 56) is temporarily increased from the following year.

  In step SP35, when the CPU 10 of the server terminal 2 recognizes that the “report output” button B6 on the system menu screen W1 (FIG. 4B) has been clicked by the user, the CPU 10 performs processing for the large classification item “air conditioning equipment”. National tax asset breakdown data editing result screen W13 (FIGS. 43 to 46) and local tax asset breakdown data editing result screen W14 (FIGS. 47 to 50) reflecting the results of changes in assets due to renovation work , Local tax asset breakdown data editing result screen W14A (FIGS. 51 to 54), depreciable asset separation tax saving effect comparison screen W18 (FIGS. 55 and 56) and comparison graph screen W19 (FIG. 17) Is transmitted to the client terminal 3 via the Internet 4, and the process proceeds to the next step SP36 to end the process.

  Therefore, in the depreciation amount and fixed asset valuation calculation system 1 for home depreciable assets, after the new construction, for example, various assets of the major classification item “Air Conditioning Equipment” are renovated. By recalculating residual prices after depreciation that reflect asset changes, new appraisal results can be obtained and presented again.

(3) Operation and effect In the above configuration, in the depreciation amount and fixed asset valuation calculation system 1 for each house depreciable asset, the construction breakdown entry software for each house depreciable asset distributed from the server terminal 2 to the client terminal 3 A work breakdown data input screen W2A (FIG. 5), a work breakdown data input screen W2B (FIG. 6), and the like for inputting specific contents of the work breakdown are displayed on the display 14 of the client terminal 3.

  Accordingly, in the client terminal 3, a work breakdown data input screen W2A (FIG. 5) and a work breakdown data input screen W2A (FIG. 5) in which a plurality of kinds of medium classification items, which are comprehensive work names formed by superposing a plurality of small classification items having the same useful life, are superposed. By displaying the breakdown data input screen W2B (FIG. 6), subclassification items (name, product name) that the client user who is the asset owner of the building BLD needs to declare as various assets related to the building are displayed. After the selection, it is possible to prompt the user to input the quantity and unit price for each small classification item (name, product name).

  In this case, the client user possessing the client terminal 3 is provided in the construction breakdown data input screen W2A (FIG. 5) and the construction breakdown data input screen W2B (FIG. 6) in accordance with the construction breakdown during construction. It is only necessary to perform simple input work such as selecting a small classification item (name, product name) and entering the quantity and unit price, and make human error to classify assets according to their useful lives, or at the same time to make mistakes in their useful lives. This has been eliminated beforehand.

  That is, in the depreciation amount and fixed asset valuation calculation system 1 for home depreciable assets, it is not necessary for the client user to perform the work of classifying the useful life of each asset related to the building BLD, and the work breakdown data The client user is allowed to select a small classification item (name, product name) provided in advance on the input screen W2A (FIG. 5) and the work breakdown data input screen W2B (FIG. 6), and the quantity and unit price according to the work breakdown Therefore, it is possible to greatly reduce the labor and human error of the client user.

  At this time, the CPU 10 of the client terminal 3 generates a work breakdown data file FLn corresponding to the work breakdown data input screen W2A (FIG. 5), the work breakdown data input screen W2B (FIG. 6) and the like input by the client user. This is transmitted to the server terminal 2 via the network interface 13 and the Internet 4.

  The CPU 10 of the server terminal 2 receives the construction breakdown data file FLn from the client terminal 3 and reflects the contents of the national tax asset breakdown data editing result screen W3 (FIGS. 8 to 11), local tax asset breakdown data. An edit result screen W4 (FIGS. 12 to 15), a local tax asset breakdown data edit result screen W4A (FIGS. 16 to 19), and the like can be generated and displayed on the display 14.

  That is, the server terminal 2 has the same useful life for all the small classification items provided in the construction breakdown data input screen W2A (FIG. 5) and the construction breakdown data input screen W2B (FIG. 6) corresponding to each middle classification item. The result of editing the national tax asset breakdown data that accurately reflects the residual value after amortization, which prevents the erroneous calculation of the residual value after amortization due to human error that the useful life is wrong. A screen W3 (FIGS. 8 to 11), a local tax asset breakdown data editing result screen W4 (FIGS. 12 to 15), a local tax asset breakdown data editing result screen W4A (FIGS. 16 to 19), etc. It can be displayed on the display 14.

  In addition, the CPU 10 of the server terminal 2 uses the “assessment amount in the case of a house” for each building necessary for calculating the property tax according to the local tax law on the local tax asset breakdown data editing result screen W4 (FIGS. 12 to 15). And in order to obtain the “evaluation value of depreciable assets”, the administrator selects whether the asset classification for the selected medium category item is “house” or “depreciable” with the selection mark SB1 or SB2. Can do.

  As described above, in the local tax asset breakdown data editing result screen W4 (FIGS. 12 to 15), the selection of the asset classification of “house” or “amortization” is completed for the desired middle classification items by the administrator. Then, the CPU 10 of the server terminal 2 can allow the administrator to visually check which is selected by the selection mark SB1 or SB2 in a list form via the local tax asset breakdown data editing result screen W4 or W4A. According to the selection result of the asset classification, the “useful life”, “depreciation rate”, “house valuation amount”, “annual depreciation amount” and “residual value after depreciation” of the local tax can be changed and displayed.

  As described above, the server terminal 2 allows the administrator to arbitrarily select and determine the asset classification for each middle classification item, so that the tax saving effect due to the asset separation can be easily simulated. That is, the administrator executes the simulation of the asset classification by the selection mark SB1 or SB2 on the local tax asset breakdown data edit result screen W4 (FIGS. 12 to 15), so that the most tax saving effect is achieved by performing the asset classification simulation. You can test how many times you can increase

  Further, the CPU 10 of the server terminal 2 displays a depreciable asset separation tax saving effect comparison screen W8 (FIGS. 20 and 21) and a comparison graph screen W9 (FIG. 22) comparing two types of simulation results obtained by performing asset classification. Since it can produce | generate and display on the display 14, an administrator can be made to visually check in the state which is easy to understand numerically and visually.

  In addition, the CPU 10 of the server terminal 2 performs the national tax asset breakdown data editing result screen W3 (FIGS. 8 to 11), the local tax asset breakdown data editing result screen W4 (FIGS. 12 to 15), and the local tax asset breakdown data. Edit result screen W4A (FIGS. 16 to 19), depreciable asset separation tax saving effect comparison screen W8 (FIGS. 20 and 21), comparison graph screen W9 (FIG. 22), and the like can be transmitted to client terminal 3 as the appraisal results. Therefore, it is possible for the client user to visually confirm the appraisal result including the simulation result in a state where it can be easily understood visually.

  As a result, in the depreciation amount and fixed asset valuation amount calculation system 1 for each home depreciable asset, the client user is prompted to review the depreciable asset depreciation amount, or the building BLD that is an existing building is erroneously revised. Since the client user can be made aware of the amount of tax due to incorrect payment due to asset evaluation, it is possible to provide very useful tax saving information for many client users.

  In addition, in the depreciation amount and fixed asset valuation calculation system 1 for home depreciable assets, the national tax asset breakdown data editing result screen W3 (FIGS. 8 to 11), the local tax asset breakdown data editing result screen W4 (FIG. 12 to FIG. 12). 15), appraisal results of local tax asset breakdown data editing result screen W4A (FIGS. 16 to 19), depreciable asset separation tax saving effect comparison screen W8 (FIGS. 20 and 21), comparison graph screen W9 (FIG. 22), etc. By managing the asset information in the future as useful asset information, the asset information can be updated to the latest accurate state even if there is an increase or decrease in assets due to renovation or retirement. Can be linked to corporate accounting and taxation to contribute to future tax risk management and cash flow estimation.

  Furthermore, in the depreciation amount and fixed asset valuation calculation system 1 for home depreciable assets, as described above in (2), after the new construction, for example, the major category “air conditioning equipment” and other assets have been repaired. When construction is scheduled to be performed, the CPU 10 of the server terminal 2 recalculates the residual price after depreciation reflecting the asset change and the like. 43 to 46), local tax asset breakdown data editing result screen W14 (FIGS. 47 to 50), local tax asset breakdown data editing result screen W14A (FIGS. 51 to 54), depreciable asset separation tax saving effect comparison screen W18 (FIGS. 55 and 56) and the comparison graph screen W19 (FIG. 57) can be newly generated as the appraisal results and presented to the administrator and the user of the client terminal 2.

  Therefore, in the depreciation amount and fixed asset valuation calculation system 1 for home depreciable assets, even if there is a need to renew, repair or renovate the assets of the building BLD, Because the appraisal result reflecting the asset change of the asset can be newly generated, the appraisal result after the asset change is previously given to the administrator of the server terminal 2 and the user of the client terminal 3 before actually performing the repair work. Can be presented.

  In addition, in the depreciation amount and fixed asset valuation calculation system 1 for home depreciable assets, it is necessary to renew, repair or refurbish the building BLD assets. Since it is possible to bid on multiple construction contractors X, Y and Z, the contractor of the construction is automatically selected via the auction server 6 while reducing the construction cost. The repair work can be planned at a near construction price and the appraisal result reflecting the asset change can be presented again.

  In addition, since the depreciation amount and fixed asset evaluation amount calculation system 1 for each house depreciable asset can automatically obtain an appraisal result based on a warning from the equipment monitoring device 5, the administrator of the server terminal 2 or the client terminal 3 It is possible to present an appraisal result that reflects asset fluctuations in advance before various facilities of the building BLD break down without the user's knowledge.

  According to the above configuration, the server terminal 2 of the depreciation amount and fixed asset valuation amount calculation system 1 for each home depreciable asset is divided into “house valuation amount” and “annual depreciation amount” for each middle category corresponding to the useful life. And calculating the “residual value after depreciation” and accumulating these values, the “house valuation value”, “annual depreciation amount” and “residual value after depreciation” can be calculated accurately and in a short time. it can.

  In addition, the server terminal 2 of the depreciation amount and fixed asset valuation calculation system 1 for each home depreciable asset sets the asset classification of “house” or “depreciable asset” for each of the middle classification items corresponding to the useful life. In addition to obtaining the “house evaluation value” for each building by calculating and accumulating “house evaluation value” for each middle category item selected as “house” after being selected by the user, Calculate the “annual depreciation amount” and “residual price after depreciation” based on the “depreciation rate” corresponding to each medium category selected as “Depreciation”, and accumulate the “annual” for each building. Since the “amortization amount” and “residual value after depreciation” can be obtained, the asset evaluation of each building unit can be performed accurately and in a short time, and this is provided to the client terminal 3 as the appraisal result. It can be presented very useful asset appraisal result information and tax savings information to.

  Furthermore, in the depreciation amount and fixed asset valuation calculation system 1 for home depreciable assets, the building BLD assets may be renewed, repaired, or renovated at any time after the new construction. Then, it is possible to newly generate an appraisal result reflecting subsequent asset fluctuations and present it to the administrator of the server terminal 2 and the user of the client terminal 3.

(4) Other Embodiments In the above-described embodiment, the server terminal 2 and the client terminal 3 are connected via the Internet 4, and the server terminal 2 connects to the client terminal 3 via the Internet 4. The case where the separate work breakdown entry data is distributed and the server terminal 2 receives the work breakdown data file FLn from the client terminal 3 via the Internet 4 has been described. However, the present invention is not limited to this, and the Internet 4 The work breakdown entry data by house depreciable assets may be distributed via a medium such as a CD-ROM, and the work breakdown data file FLn may be received via a similar medium.

  Further, in the above-described embodiment, the case where the server terminal 2 executes the building unit depreciable asset depreciation amount calculation processing and the fixed asset evaluation amount calculation processing according to the calculation program installed in advance has been described. The invention is not limited to this, and after installing the calculation program via a removable medium such as a CD-ROM, DVD, semiconductor memory, etc., the depreciable asset depreciation calculation process and the fixed asset evaluation calculation process are executed, or via the Internet 4 The calculation program may be executed after installing the calculation program.

  Further, in the above-described embodiment, the functions as the depreciable asset calculation device and the fixed asset evaluation value calculation device are realized by the depreciation amount and fixed asset evaluation value calculation system 1 for each house depreciable asset comprising the server terminal 2 and the client terminal 3. However, the present invention is not limited to this, and the functions of the depreciable asset calculation device and the fixed asset evaluation value calculation device are realized by only one of the server terminal 2 and the client terminal 3 alone. You may do it.

  Furthermore, in the above-described embodiment, the [house] is set via the local tax asset breakdown data editing result screen W4 (FIGS. 12 to 15) or the local tax asset breakdown data editing result screen W4A (FIGS. 16 to 19). However, the present invention is not limited to this, and [Household] is displayed via the national tax asset breakdown data editing result screen W3 (FIGS. 8 to 11). ] Or [Amortization] may be selected.

  Furthermore, in the above-described embodiment, the [house] is set via the local tax asset breakdown data editing result screen W4 (FIGS. 12 to 15) or the local tax asset breakdown data editing result screen W4A (FIGS. 16 to 19). And [Amortization], and if [House] is selected, only “Evaluation amount in the case of a house” is displayed, and if [Amortization] is selected, Although the case where only the “evaluated amount of depreciable assets” is displayed has been described, the present invention is not limited to this, and as shown in the regional tax asset breakdown data editing result screen W5 shown in FIGS. ] Or [Amortization] may be selected, the “evaluation amount in the case of a house” and the “evaluation amount of a depreciable asset” may be displayed at the same time.

  Furthermore, in the above-described embodiment, the large category “building (building / outer wall), which can select the asset of the middle category only as“ house ”on the local tax asset breakdown data editing result screen W4 (FIGS. 12 to 15). Except for “)”, all of the assets in the middle category that belong to the other major category items that can be selected as “Amortization” by the selection mark SB2 are shown as examples when [Amortization] is selected. The breakdown data editing result screen W4A (FIGS. 16 to 19) belongs to other major classification items except for the major classification item “building (frame / outer wall)” in which the asset of the middle classification item can only be selected as “house”. Examples of assets that can be selected as [houses] by the selection mark SB1 among the assets in the middle category are shown as an example when [houses] are selected, and the comparison results are shown as depreciable asset separation tax savings. The case where the results are presented on the result comparison screen W8 (FIGS. 20 and 21) has been described. However, the present invention is not limited to this, and the local tax asset breakdown data editing result screen W4 (FIGS. 12 to 15) [ [House] or [Depreciation] is arbitrarily selected according to the user's preference, and the depreciable asset separation tax saving effect comparison screen W8 (FIG. 8) using the “evaluation amount in the case of house” and “evaluation amount of depreciable asset” 20 and FIG. 21) may be generated and presented.

  Furthermore, in the above-described embodiment, national tax asset breakdown data editing result screen W3 (FIGS. 8 to 11), local tax asset breakdown data editing result screen W4 (FIGS. 12 to 15), and local tax asset breakdown The appraisal results on the data editing result screen W4A (FIGS. 16 to 19), the depreciable asset separation tax saving effect comparison screen W8 (FIGS. 20 and 21), the comparison graph screen W9 (FIG. 22), etc. are all transmitted via the client terminal 3. Although the case where it is presented to the client user has been described, the present invention is not limited to this, and the national tax asset breakdown data editing result screen W3 (FIGS. 8 to 11), the local tax asset breakdown data editing result screen W4 (FIGS. 12 to 15), local tax asset breakdown data editing result screen W4A (FIGS. 16 to 19), depreciable asset separation tax saving effect comparison screen W8 (FIGS. 20 and 21), comparative graph image W9 (Fig. 22) without transmitting to the client terminal 3, and the final tax and cumulative, may be presented only tax savings to the client user.

  Furthermore, in the above-described embodiment, when it is scheduled that there is an asset change for the large classification item “air conditioning equipment” after the new construction, for example, the CPU 10 of the server terminal 2 after the depreciation reflecting the asset change The case where the residual price is recalculated has been described. However, the present invention is not limited to this, and the server terminal 2 is actually subjected to renovation work for the large classification item “air conditioning equipment” and asset change occurs. The CPU 10 may recalculate the residual price after depreciation reflecting the asset change.

  Furthermore, in the above-described embodiment, the current asset ledger tabulation screen based on the “construction price” for the middle classification item of the air conditioning facility renovation construction estimate screen G6 (FIG. 35) based on the result of the successful bid through the Internet auction. The case where various appraisal results such as G10 (FIG. 39) are generated again has been described. However, the present invention is not limited to this, and the administrator of the server terminal 2 and the user of the client terminal 3 directly themselves. You may make it produce | generate an appraisal result again on the basis of the "construction price" with respect to the middle classification item of the input air conditioning equipment repair construction estimate screen G6 (FIG. 35).

  Further, in the above-described embodiment, the server terminal 2 is configured to receive the successful bid result screen G5 (FIG. 34) and the air conditioning equipment renovation construction estimate screen G6 (FIG. 35) awarded by the auction server 6 in the Internet auction. Although the case has been described, the present invention is not limited to this, and the server terminal 2 also plays the role of the auction server 6, and the successful bid result screen G5 (FIG. 34) and the air conditioning equipment renovation construction estimate screen G6 (FIG. 35). May be generated by itself.

  Furthermore, in the above-described embodiment, the RAM 11 and the hard disk drive 12 as the storage means, the input screen presentation means, the residual price calculation means after depreciation, the residual price accumulation means, and the CPU 10 as the cumulative residual price update means serve as a depreciable asset calculation device. However, the present invention is not limited to this, but various other storage means, input screen presentation means, amortized residual price calculation means, residual price accumulation means, and cumulative residual price You may make it comprise a depreciable asset calculation apparatus by an update means.

  Further, in the above-described embodiment, the RAM 11 or the hard disk drive 12 as the storage means, the asset classification selection screen presentation means, the house evaluation value calculation means, the amortized residual price calculation means, the cumulative house evaluation value calculation means, the cumulative residual price calculation Although the case where the server 10 as the fixed asset evaluation amount calculation apparatus is configured by the CPU 10 as the means and the recalculation means has been described, the present invention is not limited to this, and other various storage means and asset classification selection screens The fixed asset evaluation value calculation device may be configured by the presenting means, the house evaluation value calculation means, the amortized residual price calculation means, the cumulative house evaluation value calculation means, the cumulative residual price calculation means, and the recalculation means.

  The depreciable asset price calculation device, the depreciable asset price calculation method, the depreciable asset price calculation program, the fixed asset evaluation value calculation device, the fixed asset evaluation value calculation method, and the fixed asset evaluation value calculation program of the present invention are, for example, the server terminal 2 In addition to personal computers such as the client terminal 3, the present invention can be applied to various electronic devices such as mobile phones and PDAs (Personal Digital Assistants), and in addition, add-ins and built-ins to tax / accounting software can be supported.

It is a rough-line perspective view which shows the whole structure of the depreciation amount according to house depreciable assets and fixed asset evaluation value calculation system in one embodiment of this invention. It is a rough-line block diagram which shows the circuit structure of a server terminal and a client terminal. It is a sequence chart which shows the processing flow of the depreciation amount according to house depreciable assets, and a fixed asset evaluation value calculation system. It is a basic diagram which shows a system menu screen (server terminal). It is a basic diagram which shows the construction breakdown data input screen (1). It is a basic diagram which shows a construction breakdown data input screen (2). It is a basic diagram which shows the construction breakdown data file storage folder. It is a basic diagram which shows a national tax asset breakdown data edit result screen (1/4). It is a basic diagram which shows a national asset breakdown document data edit result screen (2/4). It is a basic diagram which shows a national asset breakdown document data edit result screen (3/4). It is a basic diagram which shows a national asset breakdown item data edit result screen (4/4). It is a basic diagram which shows the assets breakdown document data edit result screen (1/4) when all the assets which can be selected as a depreciable asset are depreciable assets. It is a basic diagram which shows the asset breakdown document data edit result screen (2/4) when all the assets which can be selected as a depreciable asset are depreciable assets. It is a basic diagram which shows the assets breakdown document data edit result screen (3/4) when all the assets which can be selected as a depreciable asset are depreciable assets. It is a basic diagram which shows the assets breakdown document data edit result screen (4/4) when all the assets which can be selected as a depreciable asset are depreciable assets. It is a basic diagram which shows the local tax asset breakdown data edit result screen (1/4) at the time of making all the assets which can be selected as a house into a house. It is a basic diagram which shows the local tax asset breakdown data edit result screen (2/4) at the time of making all the assets which can be selected as a house into a house. It is a basic diagram which shows the local tax asset breakdown data edit result screen (3/4) at the time of making all the assets which can be selected as a house into a house. It is a basic diagram which shows the asset breakdown document data edit result screen (4/4) when all the assets which can be selected as a house are a house. It is an approximate line figure showing a depreciable assets separation tax saving effect comparison screen (1/2). It is an approximate line figure showing a depreciable assets separation tax saving effect comparison screen (2/2). It is a basic diagram which shows a comparison graph screen. It is an approximate line figure used for explanation of interlocking simulation. It is a basic diagram which shows the local tax asset breakdown document data edit result screen (1/4) by other embodiment. It is an approximate line figure showing a regional tax asset breakdown data edit result screen (2/4) by other embodiments. It is a basic diagram which shows the asset breakdown document data edit result screen (3/4) by other embodiment. It is a basic diagram which shows the local tax asset breakdown data editing result screen (4/4) by other embodiment. It is a flowchart which shows the recalculation process procedure of the residual price after depreciation accompanying repair work. It is a basic diagram which shows a depreciable asset ledger screen. It is a basic diagram which shows the breakdown document screen of large classification item "air conditioning equipment." It is a basic diagram which shows a removal rate determination table. It is a basic diagram which shows a repair work outline | summary setting screen. It is a basic diagram which shows the construction breakdown document screen for bid distribution. It is a basic diagram which shows a successful bid result screen. It is a basic diagram which shows the air conditioning equipment repair construction estimate screen by X company. It is a basic diagram which shows a common expense allocation screen. It is a basic diagram which shows an asset / deduction summary screen. It is a basic diagram which shows a new equipment construction asset ledger screen. It is a basic diagram which shows the present asset ledger total screen. It is a basic diagram which shows the special loss recording amount presentation screen for the period. It is a basic diagram which shows the amount-loss-present-presentation screen for the period. It is a basic diagram which shows a variable asset presentation screen. It is a basic diagram which shows the asset breakdown document data edit result screen (1/4) reflecting the asset fluctuation. It is a basic diagram which shows the asset breakdown document data edit result screen (2/4) reflecting the asset fluctuation. It is a basic diagram which shows the asset breakdown document data edit result screen (3/4) reflecting the asset fluctuation. It is a basic diagram which shows the asset breakdown document data edit result screen (4/4) reflecting the asset fluctuation. It is a basic diagram which shows the asset tax breakdown item data edit result screen (1/4) reflecting the asset fluctuation | variation when all the assets which can be selected as a depreciable asset are depreciable assets. FIG. 10 is a schematic diagram showing a local tax asset breakdown data editing result screen (2/4) reflecting asset fluctuations when assets that can be selected as depreciable assets are all depreciable assets; It is a basic diagram which shows the local tax asset breakdown data edit result screen (3/4) reflecting the asset fluctuation | variation when all the assets which can be selected as a depreciable asset are depreciable assets. It is a basic diagram which shows the asset breakdown document data edit result screen (4/4) reflecting the asset change when assets which can be selected as depreciable assets are all depreciable assets. It is a basic diagram which shows the asset breakdown book data edit result screen (1/4) for a local tax reflecting the asset change at the time of making all the assets which can be selected as a house into a house. It is a basic diagram which shows the asset breakdown document data edit result screen (2/4) reflecting the asset change at the time of making all the assets which can be selected as a house into a house. It is a basic diagram which shows the asset breakdown document data edit result screen (3/4) which reflected the asset fluctuation | variation when all the assets which can be selected as a house are made into a house. It is a basic diagram which shows the asset tax breakdown item data edit result screen (4/4) reflecting the asset fluctuation | variation when all the assets which can be selected as a house are made into a house. It is a basic diagram which shows the depreciable assets separation tax saving effect comparison screen (1/2) after reflecting an asset change. It is a basic diagram which shows the depreciable assets separation tax saving effect comparison screen (2/2) after reflecting an asset change. It is a basic diagram which shows the comparison graph screen on which the asset fluctuation was reflected.

Explanation of symbols

  1 …… Depreciation and fixed asset valuation calculation system for home depreciable assets, 2 …… Server terminal, 3 …… Client terminal, 4 …… Internet, 10 …… CPU, 11 …… RAM, 12 …… Hard disk drive , 13 ... Network interface, 14 ... Display, 15 ... Bus.

Claims (8)

Corresponding to the depreciable assets by collecting a plurality of sub- category items (names, product names) of the same useful life allocated to depreciable assets according to the construction classification of the building according to the registration of the client name and building construction name Construction breakdown data entry screen to generate comprehensive group item data and to input the amount for each small category item based on the intermediate group item group data Construction breakdown data input screen presentation means for generating and displaying on a predetermined display unit,
Based on the amount of the depreciable assets for each middle category item, which consists of the sum of the amounts entered for each minor category item via the construction breakdown data entry screen, and the depreciation rate corresponding to the middle category item A means for calculating a residual price after depreciation for calculating the residual price after depreciation for each of the above middle category items;
A cumulative amortized residual value calculating means for calculating a post accumulated depreciation residual value to be national in pairs to the building each building by accumulating the amortization remaining price calculated respectively for each of the in classification item,
The residual value after the above-mentioned accumulated amortization by the above-mentioned post-amortization residual value that reflects the asset volatility based on the amount of construction work price, input regarding the renovation with respect to the amortization of assets re-calculated for each of the above in the classification item again A depreciable asset price calculation device comprising a cumulative residual depreciation residual price update means for calculating. A bid distribution work breakdown screen generating means for generating a bid distribution work breakdown screen provided with an input column for the construction price corresponding to facility construction associated with renewal, repair or repair of the depreciable assets;
A means for transmitting the bid distribution work breakdown screen to a predetermined auction server, thereby disclosing the bid distribution work breakdown screen to an unspecified number of construction contractors over the Internet via the auction server; ,
A receiving means for receiving the construction distribution screen for bidding distribution in which the amount of the construction price is already entered in the input field by the construction contractor who is the winning bidder determined by the auction server;
The cumulative amortized residual price update means calculates the residual price after amortization reflecting asset changes based on the amount of the construction price entered in the bid distribution construction breakdown screen for each medium category item. The depreciable asset price calculation apparatus according to claim 1, wherein the residual price after cumulative depreciation is recalculated by correcting. Receiving means for receiving an external warning,
When the bid distribution construction breakdown screen generation means recognizes that the warning has been received by the receiving means, an entry field for the construction price corresponding to the equipment construction accompanying the update, repair or repair of the depreciable asset is provided. The apparatus for calculating a depreciable asset price according to claim 2, which generates a construction breakdown screen for bid distribution. Corresponding to the depreciable assets by collecting a plurality of sub- category items (names, product names) of the same useful life allocated to depreciable assets according to the construction classification of the building according to the registration of the client name and building construction name Construction breakdown data entry screen to generate comprehensive group item data and to input the amount for each small category item based on the intermediate group item group data Is a construction breakdown data input screen presentation step for generating a construction breakdown data input screen presentation means and displaying it on a predetermined display unit;
Based on the amount of the depreciable assets for each middle category item, which consists of the sum of the amounts entered for each minor category item via the construction breakdown data entry screen, and the depreciation rate corresponding to the middle category item A post-depreciation residual price calculation step for calculating the residual price after depreciation for each of the above-mentioned middle classification items by means of calculating the residual price after depreciation;
After accumulated depreciation seeking after accumulated depreciation residual value to be national in pairs to the building each building by accumulating the cumulative residual value calculation means the amortization remaining price calculated respectively for each of the in category A residual price calculation step;
Based on the amount of construction work price, input regarding the renovation with respect to the depreciable assets, that the above-mentioned post-amortization residual value that reflects the asset volatility by accumulated amortization after the residual value update means re-calculated for each classification item in the above depreciation asset pricing method comprising the following cumulative amortized residual value updating step of recalculating the residual value after the accumulated depreciation by. On the computer,
Corresponding to the depreciable assets by collecting a plurality of sub- category items (names, product names) of the same useful life allocated to depreciable assets according to the construction classification of the building according to the registration of the client name and building construction name Construction breakdown data entry screen to generate comprehensive group item data and to input the amount for each small category item based on the intermediate group item group data Construction breakdown data input screen presentation step for generating and displaying on a predetermined display unit,
Based on the amount of the depreciable assets for each middle category item, which consists of the sum of the amounts entered for each minor category item via the construction breakdown data entry screen, and the depreciation rate corresponding to the middle category item A post-depreciation residual price calculating step for calculating the residual price after depreciation for each of the above middle category items;
A cumulative amortized residual value calculation step of obtaining a post accumulated depreciation residual value to be national in pairs to the building each building by accumulating the residual value after the depreciation calculated respectively for each of the in classification item,
The residual value after the above-mentioned accumulated amortization by the above-mentioned post-amortization residual value that reflects the asset volatility based on the amount of construction work price, input regarding the renovation with respect to the amortization of assets re-calculated for each of the above in the classification item again Depreciable asset price calculation program to execute the cumulative depreciation residual price update step to be calculated. By collecting multiple sub-category items (name, product name) with the same useful life allocated to the assets subject to fixed asset evaluation according to the registration of the client name and building construction name Work to generate item group data for comprehensive middle category items corresponding to the above assets, and to input the amount for each of the above minor category items based on the item group data of the middle category item Construction breakdown data input screen presentation means for generating a breakdown data input screen and displaying it on a predetermined display unit;
Based on the item group data, the asset and house for each of the in categories or depreciation assets to one of asset classification selection screen generating asset classification selection screen to be displayed on a predetermined display unit to perform asset classification Presentation means;
The house valuation against the above-mentioned assets of each category in the above selected as the house through the asset classification selection display screen, was entered for each of the small classification items via the above-mentioned construction work breakdown manual data input screen A house evaluation amount calculating means for calculating each based on the amount of money ;
After depreciation with respect to the and amount of selected said assets by the in category amortized assets, the asset after based rather depreciation and amortization ratio corresponding to the in classification items via the asset classification selection screen A residual price calculation means after depreciation for calculating a residual price for each of the middle classification items based on the amount entered for each of the small classification items via the construction breakdown data input screen ;
If the house through the asset classification selection display screen has been selected, the cumulative subject to local taxes and a pair in the building of each building by accumulating each of the above-mentioned house appraised value of each above-mentioned in the classification item Cumulative house evaluation value calculation means for obtaining the house evaluation value;
If the above depreciable assets through the asset classification selection display screen has been selected, national and local taxes to pair with the building of each of the above-mentioned 1 buildings by accumulating each of the above after amortization residual value of each of the above in the classification item a cumulative amortized residual value calculating means for calculating a post accumulated depreciation residual value to be,
Based on the amount of construction work price, input regarding the renovation with respect to the depreciable assets, calculates the cumulative house appraised value with respect to the building of each building by accumulating each of the above-mentioned house appraised value of each above-mentioned in the classification item together again, fixed, characterized in that it comprises a re-calculating means for determining a post the accumulated depreciation residual value for the building of each said one building by accumulating each the amortized residual value for each said in classification item Asset value calculation device. By collecting multiple sub-category items (name, product name) with the same useful life allocated to the assets subject to fixed asset evaluation according to the registration of the client name and building construction name Work to generate item group data for comprehensive middle category items corresponding to the above assets, and to input the amount for each of the above minor category items based on the item group data of the middle category item A work breakdown data input screen presentation step for generating a breakdown data input screen by means of predetermined software through a work breakdown data input screen presentation means and displaying it on a predetermined display;
Asset classification selection screen to perform asset classification or the assets for each of the in classification items and whether depreciation assets and houses, based-out in the item group data via the asset classification selection screen presenting means by the software An asset classification selection screen presentation step that is generated and displayed on a predetermined display unit;
Houses valuation against the above assets for each category in the selected as the house via the asset classification selection display screen, the house valuations calculating means by the software, through the work breakdown manual data input screen A house evaluation amount calculating step for calculating each based on the amount input for each of the small classification items ,
After depreciation with respect to the and amount of selected said assets by the in category amortized assets, the asset after based rather depreciation and amortization ratio corresponding to the in classification items via the asset classification selection screen Residual price after depreciation calculated for each medium category item based on the amount entered for each small category item via the construction breakdown data entry screen by means of calculating the residual price after depreciation by the software. A calculation step;
If the house through the asset classification selection display screen has been selected, the cumulative subject to local taxes and a pair in the building of each building by accumulating each of the above-mentioned house appraised value of each above-mentioned in the classification item A cumulative house evaluation value calculating step for obtaining a house evaluation value through a cumulative house evaluation value calculation means by the software ;
If the above depreciable assets through the asset classification selection display screen has been selected, national and local taxes to pair with the building of each of the above-mentioned 1 buildings by accumulating each of the above after amortization residual value of each of the above in the classification item the post accumulated depreciation residual value to be the subject, and the cumulative amortized residual value calculation step of obtaining through a residual value calculation unit after the accumulated depreciation by the software,
Based on the amount of construction work price, input regarding the renovation with respect to the amortization of assets, by the re-calculation means by the software, the building of each building by accumulating each of the above-mentioned house appraised value of each above-mentioned in the classification item together recalculate the cumulative house valuation against, and re-calculating step of obtaining a residual value after the accumulated depreciation with respect to the building of each said one building by accumulating each the amortized residual value for each said in classification item A method for calculating a fixed asset valuation amount characterized by comprising: On the computer,
By collecting multiple sub-category items (name, product name) with the same useful life allocated to the assets subject to fixed asset evaluation according to the registration of the client name and building construction name Work to generate item group data for comprehensive middle category items corresponding to the above assets, and to input the amount for each of the above minor category items based on the item group data of the middle category item A work breakdown data input screen presentation step for generating a breakdown data input screen and displaying it on a predetermined display;
Of asset classification selection screen to perform asset classification generated-out based on the item group data assets classification selection screen to be displayed on a predetermined display section of the assets for each of the in classification items and whether depreciation assets and houses A presentation step;
Amount of money that the house appraised value was entered for each of the small classification items via the above-mentioned construction work breakdown manual data input screen against the above-mentioned assets of each category in the above selected as the house through the asset classification selection display screen A house evaluation amount calculating step for calculating each based on
After depreciation with respect to the and amount of selected said assets by the in category amortized assets, the asset after based rather depreciation and amortization ratio corresponding to the in classification items via the asset classification selection screen A residual price calculation step after depreciation for calculating a residual price for each of the above-mentioned middle classification items based on an amount input for each of the above-mentioned minor classification items via the above construction breakdown data input screen ;
If the house through the asset classification selection display screen has been selected, the cumulative subject to local taxes and a pair in the building of each building by accumulating each of the above-mentioned house appraised value of each above-mentioned in the classification item Cumulative house evaluation amount calculation step for obtaining the house evaluation amount,
If the above depreciable assets through the asset classification selection display screen has been selected, national and local taxes to pair with the building of each of the above-mentioned 1 buildings by accumulating each of the above after amortization residual value of each of the above in the classification item a cumulative amortized residual value calculation step of obtaining a post accumulated depreciation residual value to be,
Based on the amount of construction work price, input regarding the renovation with respect to the amortization of assets and calculates the cumulative house appraised value with respect to the building of each building by accumulating each of the above-mentioned house appraised value of each above-mentioned in the classification item with fix, fixed assets valuation calculation for executing the re-calculation step of obtaining a residual value after the accumulated depreciation with respect to the building of each said one building by accumulating each the amortized residual value for each said in classification item program.

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