# Asset Mutation Report

### **Report Module Guide: Asset Mutation Report (Capital Goods Mutation)**

#### **Module Location**

#### Inventory > Bonded Zone > Asset Mutation Report

#### **Module Objective**

#### The **Asset Mutation Report** module is used to generate a report that tracks the movement (mutation) of fixed assets or capital goods based on **quantity (number of units)**. In the context of a Bonded Zone, this report has a crucial function: to provide data for reporting to Customs regarding the position and movement of capital goods (e.g., machinery and equipment) that have received customs facilities.

### **1. View and How to Read the Report**

#### The main page of this module is the quantity mutation report for all registered fixed assets.

#### **Key Column Explanation**

#### This report is read like a stock mutation report:

- #### **Beginning Balance**: The quantity (number of units) of the asset at the start of the period.
- #### **Additions**: The number of new asset units added (e.g., from purchases/imports) during the period.
- #### **Reductions**: The number of asset units that were removed (e.g., because they were sold, re-exported, or written off) during the period.
- #### **Book Balance**: The quantity of the asset that should exist according to the system's records, calculated with the formula: **Beginning Balance + Additions - Reductions**.
- #### **Stocktake**: This column can be used to input the results of a physical asset count.
- #### **Difference**: Shows the variance between the Book Balance and the Stocktake.

### **2. Usage Steps**

1. #### **Generate the Report**: Open the module to display the mutation report. You can use the Asset filter to search for a specific asset.
2. #### **Export Data**: Click the **\[Export to MS Excel\]** button to download the data if it's needed for reporting or further analysis.
3. #### **Use for Audits**: This report is used as a checklist during asset audits, both by internal teams and by Customs officials.

### **Tips & Important Notes**

- #### Although it is a fixed asset report, in the context of a Bonded Zone, this report is crucial for **compliance** with Customs regulations regarding capital goods.
- #### This report is used to prove the **existence and quantity** of machinery or equipment for which import duties have been suspended.
- #### This is a crucial physical control report for **Asset Managers, Exim Teams, and Internal Audit Teams**.