Asset Register for Compliance
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1 Asset Register for Compliance Kobie van Rooy Powertech System Integrators Add Company Logo HERE
2 Asset Management The term asset management is defined by the PAS 55 industry standard as systematic and coordinated activities and practices through which an organization optimally and sustainably manages its assets and asset systems, their associated performance, risks and expenditures over their life cycles for the purpose of achieving its organizational strategic plan.
3 Asset Classes Plant and production (oil, gas, chemicals, mining, manufacturing, pharmaceuticals, food, electronics and power generation) Infrastructure (including railways, highways, telecommunications, water and wastewater, and electric and gas distribution networks) Transportation (for military, airlines, trucking, shipping, rail and other use) Real estate and facilities (for example, in offices, schools and hospitals)
4 Importance of Asset Management Increased complexity of assets (interconnected, instrumented, intelligent) smarter infrastructure Comprehensive asset management drives cost savings and service improvements Increasing requirements of regulators (ISO compliance, GRAP compliance)
5 Extended Scope of Asset Management
6 Priorities and Concerns (PAS 55)
7 Basic Requirements : Asset Management System Adequate information and knowledge of asset condition, performance, risks and costs, and the relation between them (PAS 55) This means that companies must maintain an accurate asset register!
8 So what is a Asset Register? An asset register is a complete and accurate database of all the assets that is under the control of an entity and that is regularly updated and validated. It is the basis of an asset management information system and should contain relevant data beyond that required for financial reporting. National Treasury Final Asset Management Guide: 2008
9 GRAP Compliance Why GRAP compliant? The term Generally Recognized Accounting Practices, sometimes referred to as GRAP, is a set of concepts that function as guidelines for the accounting processes. Other standards such as GAAP, IFRS and IAAF also needs to be considered Certain requirements must be met for an Asset register to be GRAP compliant
10 GRAP Requirements : Asset Register identifying the assets, determining the carrying costs, calculating the depreciation charges, revaluating assets and disposal of assets
11 Concern During 2012/2013, the National Energy Regulator of South Africa (NERSA) audited 11 electricity distribution licensees for compliance and found that only 56% kept a current electricity asset register.
12 Structure of an Asset Register Asset Serial number The Purchase Price or the fair value if no costs are available The (last) revaluation date subject to revaluation The Revaluated value Accumulated depreciation to date The depreciation charge for the current financial year The carrying value of the asset Remaining Useful Life The method and rate of depreciation Impairment losses incurred during the financial year (and the reversal of such losses, where applicable)
13 Structure of an Asset Register (cont) Accumulated impairment losses The source of financing (GL Account) The current insurance arrangements The date on which the asset is disposed of The disposal price The date on which the asset is retired from use, if not disposed of Componentisation Operational History Maintenance History
14 The value of an EAM System A single version of the truth for all asset-related information A place to define performance criteria and KPI measures Tracking, manage and mitigate asset performance failures Tracking and management of incidents, problems and change Support for corrective and preventive actions
15 Asset Register within the EAM space Operational, Maintenance Management Asset Revaluation, Impairment Database Management Reporting: Asset Tracking Asset Register 1: Financial 2: Performance Better Strategic Planning Procurement Management Inventory Management Asset Depreciation
16 Componentisation What is componentisation? To be able to depreciate each sub component (Child Assets) of an asset separately Ex. An Airplane with the body and the Engine as Parts. The body have a useful life of 10 years and the Engine 3 years. It will be depreciated separately rolling up to the Airplane unit EAM System summarises all the child assets Accumulated depreciation, Revaluation, Impairments and Carrying Values to the Parent Asset If a child asset gets replaced with another asset from the Store the Parent s costs will get updated accordingly
17 Benefits of EAM System Operational, Maintenance Management All your data in one system Procurement Management Asset Depreciation and financials EAM System Integration Financial System Asset Tracking
18 Questions
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