Rental asset management device, rental asset management method, and rental asset management program

Abstract

Easily manage your rental assets. [Solution] The rental asset management device has a memory unit that stores a rental asset inventory table that indicates the inventory status of rental assets, a rental asset receipt and payment table that indicates the receipt and payment of rental assets, and a movement data table that shows the movement status of rental assets for each month, an acquisition unit that acquires the movement data table from the memory unit when processing of the rental asset status is instructed, and an update unit that updates the rental asset inventory table and rental asset receipt and payment table stored in the memory unit to the status of the month when processing of the rental asset status was instructed, according to the movement data table acquired by the acquisition unit.

Description

[Technical Field]

[0001] The present invention relates to a rental asset management device, a rental asset management method, and a rental asset management program. [Background technology]

[0002] Patent Document 1 discloses an asset accounting journalization device that can process both domestic standards and IFRS standards, thereby enabling early closing processing. [Prior art documents] [Patent documents]

[0003] [Patent Document 1] Japanese Patent Application Laid-Open No. 2017-188105 Summary of the Invention [Problem to be solved by the invention]

[0004] If a company sells products it has manufactured in-house, the assets are managed as inventory, but if it also operates a business renting the same products, the assets are treated as fixed assets and are subject to depreciation.

[0005] Whether an asset is inventory or a fixed asset is determined by various factors, and rental assets are not only held in-house but also at the rental company, making asset management within the system complicated and difficult to achieve with a typical fixed asset management system.

[0006] The present invention has been made in consideration of the above-mentioned problems, and aims to provide a rental asset management device, a rental asset management method, and a rental asset management program that can easily perform asset management of rental assets. [Means for solving the problem]

[0007] In order to solve the above-mentioned problems and achieve the objectives, the rental asset management device of the present invention has a memory unit that stores a rental asset inventory table that indicates the inventory status of rental assets, a rental asset receipt and payment table that indicates the receipt and payment of the rental assets, and a movement data table that shows the movement status of the rental assets for each month, an acquisition unit that acquires the movement data table from the memory unit when processing of the rental asset status is instructed, and an update unit that updates the rental asset inventory table and the rental asset receipt and payment table stored in the memory unit to the status of the month when processing of the rental asset status was instructed, in accordance with the movement data table acquired by the acquisition unit. [Effects of the Invention]

[0008] The present invention has an effect of facilitating asset management of rental assets. [Brief explanation of the drawings]

[0009] [Figure 1] FIG. 1 is a diagram illustrating an example of the configuration of a rental asset management device according to an embodiment. [Figure 2] FIG. 2 is a diagram illustrating an example of an item number master of the rental asset management apparatus according to the embodiment. [Figure 3] FIG. 3 is a diagram illustrating an example of a warehouse master of the rental asset management apparatus according to the embodiment. [Figure 4] FIG. 4 is a diagram illustrating an example of a warehouse master of the rental asset management apparatus according to the embodiment. [Figure 5] FIG. 5 is a diagram illustrating an example of the basic information master of the rental asset management apparatus according to the embodiment. [Figure 6] FIG. 6 is a diagram showing movement segments occurring on the sales system side of the rental asset management device according to the embodiment. [Figure 7] FIG. 7 is a diagram illustrating an example of a rental asset inventory table stored in the rental asset inventory table storage unit of the rental asset management apparatus according to the embodiment. [Figure 8]FIG. 8 is a diagram showing an example of a rental asset receipt and payment table stored in the rental asset receipt and payment table storage unit of the rental asset management apparatus according to the embodiment. [Figure 9] FIG. 9 is a diagram illustrating an example of a transfer data table of the rental asset management device according to the embodiment. [Figure 10] FIG. 10 is a diagram showing a journal entry master for the rental asset enrollment table of the journal entry definition master. [Figure 11] FIG. 11 is a diagram showing a journal entry master for the rental asset receipt and payment table of the journal entry definition master. [Figure 12] FIG. 12 is a diagram showing an example of the rental asset receipt and payment table before the start of processing. [Figure 13] FIG. 13 is a diagram showing an example of the rental asset receipt and payment table before the start of processing. [Figure 14] FIG. 14 is a flowchart illustrating the processing of the rental asset management device according to the embodiment. [Figure 15] FIG. 15 is a diagram for explaining the updating of the rental asset enrollment table. [Figure 16] FIG. 16 is a diagram for explaining the rental asset enrollment table in the case where the previous month's data is replicated as the current month's data. [Figure 17] FIG. 17 is a diagram showing a state in which a record of the building addition data table is selected in the movement data table storage unit. [Figure 18] FIG. 18 is a diagram showing the state in which the rental asset enrollment table has been updated based on the records in the transfer data table. [Figure 19] FIG. 19 is a diagram showing the state in which the rental asset receipt and payment table has been updated based on the records in the transfer data table. [Figure 20] FIG. 20 is a diagram showing an example of a state in which records of periodic disposal and second-hand product sales are selected in the movement data table. [Figure 21] FIG. 21 is a diagram showing the state in which the records in the rental asset enrollment table have been updated based on the records of periodic disposal and second-hand product sales. [Figure 22] FIG. 22 is a diagram showing the state in which the records in the rental asset receipt and payment table have been updated based on the records of periodic disposal and second-hand product sales. [Figure 23] FIG. 23 is a diagram showing an example of an outline of the inventory data table. [Figure 24] FIG. 24 is a diagram showing the state in which the rental asset enrollment table is updated based on the inventory data table in the case of an increase of two sheets. [Figure 25] FIG. 25 is a diagram showing a rental asset receipt and payment table created from the inventory data table when two items are added. [Figure 26] FIG. 26 shows the state in which the rental asset inventory table is updated based on the inventory data table when two items are removed. [Figure 27] FIG. 27 shows a rental asset receipt and payment table created from the inventory data table when two items are removed. [Figure 28] FIG. 28 is a diagram showing a state in which a record for adjustment shipment is selected in the movement data table. [Figure 29] FIG. 29 is a diagram illustrating an example of a manufacturing performance acceptance detail data table. [Figure 30] FIG. 30 is a diagram illustrating an example of a production performance delivery detail data table. [Figure 31] FIG. 31 is a diagram for explaining the updating of the rental asset enrollment table to the state before the processing change. [Figure 32] FIG. 32 is a diagram for explaining how to create a rental asset receipt and payment table before the processing change. [Figure 33] FIG. 33 is a diagram showing the rental asset inventory table after the processing change. [Figure 34] FIG. 34 is a diagram showing the rental asset receipt and payment table after the processing change. [Figure 35] FIG. 35 is a diagram showing a movement data table including serialized control items. [Figure 36] FIG. 36 is a diagram showing the rental asset enrollment table updated with the record of the serial-controlled item for the additional building in the movement data table. [Figure 37] FIG. 37 is a diagram showing the rental asset receipt and payment table updated with the record of the serial-controlled item for the additional building in the movement data table. [Figure 38] FIG. 38 is a diagram showing the rental asset enrollment table updated with the serial change (received) record in the transfer data table. [Figure 39] FIG. 39 is a diagram showing the rental asset enrollment table updated with the serial change (payment) record in the transfer data table. [Figure 40] FIG. 40 is a diagram showing a rental asset enrollment table when performing depreciation calculation. [Figure 41] FIG. 41 is a diagram showing a rental asset enrollment table showing the process of adding final depreciation. [Figure 42] FIG. 42 is a diagram showing the rental asset enrollment table when journal entries are created. [Figure 43] FIG. 43 is a diagram showing the rental asset receipt and payment table when journal entries are created. DETAILED DESCRIPTION OF THE INVENTION

[0010] Hereinafter, embodiments of a rental asset management device, a rental asset management method, and a rental asset management program according to the present invention will be described in detail with reference to the accompanying drawings. However, the present invention is not limited to these embodiments.

[0011] [1. Embodiment] [1.1.Configuration] An example of the configuration of a rental asset management device 100 according to this embodiment will be described with reference to Fig. 1 to Fig. 12. Fig. 1 is a block diagram showing an example of the configuration of the rental asset management device 100.

[0012] The rental asset management device 100 is constructed based on a commercially available desktop personal computer. Note that the rental asset management device 100 is not limited to being constructed based on a stationary information processing device such as a desktop personal computer, but may also be constructed based on a portable information processing device such as a commercially available notebook personal computer, PDA (Personal Digital Assistant), smartphone, or tablet personal computer.

[0013] The rental asset management device 100 includes a control unit 102, a communication interface unit 104, a memory unit 106, and an input / output interface unit 108. The units included in the rental asset management device 100 are connected to each other so as to be able to communicate with each other via any communication path.

[0014] The communication interface unit 104 communicatively connects the rental asset management device 100 to the network 300 via a communication device such as a router and a wired or wireless communication line such as a dedicated line. The communication interface unit 104 has a function of communicating data with other devices via the communication line. Here, the network 300 has a function of connecting the rental asset management device 100 and the server 200 so that they can communicate with each other, and is, for example, the Internet or a LAN (Local Area Network). Note that the data stored in the memory unit 106 may also be stored in the server 200, for example.

[0015] An input device 112 and an output device 114 are connected to the input / output interface unit 108. The output device 114 may be a monitor (including a home television), a speaker, or a printer. The input device 112 may be a keyboard, a mouse, a microphone, or a monitor that functions as a pointing device in cooperation with a mouse. In the following, the output device 114 may be referred to as a monitor, and the input device 112 may be referred to as a keyboard or a mouse.

[0016] Various databases, tables, files, etc. are stored in the storage unit 106. Computer programs that work in conjunction with the OS (Operating System) to issue commands to the CPU (Central Processing Unit) to perform various processes are recorded in the storage unit 106. The storage unit 106 can be, for example, a memory device such as RAM (Random Access Memory) or ROM (Read Only Memory), a fixed disk device such as a hard disk, a flexible disk, an optical disk, etc.

[0017] The storage unit 106 includes a product number master 106a, a warehouse master 106b, a basic information master 106c, a transfer classification master 106d, a rental asset inventory table storage unit 106e, a rental asset receipt and payment table storage unit 106f, a transfer data table storage unit 106g, and a journal definition master 106h.

[0018] In the product number master 106a, for product numbers that can be rental assets, the rental asset classification (product attached information 01) is set to 1: rental asset. In other words, product numbers set with rental asset classification = 1 are subject to depreciation. Also, in the product number master 106a, if there is an item whose rental asset useful life is other than 7 years, the product attached information name is set to 11. If the rental asset useful life = 7 years, no setting is necessary. The common useful life of 7 years can be set in the basic information master 106c. The standard cost unit price (unit price of acquisition cost) of the rental asset is set to the standard cost unit price in the product number master 106a.

[0019] 2 is a diagram showing an example of the product number master 106a of the rental asset management device 100 according to the embodiment. As shown in FIG. 2, the product number master 106a stores "product number code," "product number name," "rental asset classification," "standard unit price," and "useful life." In FIG. 2, examples of data stored include the following data: product number code: "ABC0001," product number name: "P house wall," rental asset classification: "1: rental asset," standard cost: "36,000," and useful life: "unspecified (= 7 years)" and the following data: product number code: "ABC0002," product number name: "P house pillar," rental asset classification: "1: rental asset," standard cost: "10,000," and useful life: "unspecified (= 7 years)."

[0020] Returning to Figure 1, the warehouse master 106b registers three warehouses for each business location (base): an inventory warehouse, a rental asset warehouse, and a warehouse under rental (on-site). The role of each warehouse is set in the "warehouse classification" of the warehouse master 106b.

[0021] The "warehouse classification" is set, for example, as follows: 0: Inventory warehouse 1: Rental asset warehouse 2: Rental warehouse (on-site)

[0022] Here, the "inventory warehouse" is a warehouse that stores inventory assets such as parts and products. The "rental asset warehouse" is a warehouse that stores rental assets. The "rental warehouse (site)" is a site warehouse when rental assets are shipped to the site. Site details are managed by the shelf number.

[0023] 3 is a diagram showing an example of the warehouse master 106b of the rental asset management device 100 according to the embodiment. As shown in FIG. 3, the "Tokyo Center Inventory Warehouse" in the "Tokyo Rental Center" department is assigned the warehouse category "0." The "Tokyo Center Rental Asset Warehouse" in the "Tokyo Rental Center" department is assigned the warehouse category "1." The "Tokyo Center Rental Warehouse" in the "Tokyo Rental Center" department is assigned the warehouse category "2."

[0024] Fig. 4 is a diagram showing an example of the warehouse master 106b of the rental asset management device 100 according to the embodiment. As shown in Fig. 4, the warehouse master 106b stores a "warehouse code," a "warehouse name," and a "warehouse category." Fig. 4 shows, as examples of data, data of warehouse code: "SV001," warehouse name: "Tokyo C rental warehouse," and warehouse category: "1: rental asset warehouse," and data of warehouse code: "SV011," warehouse name: "Osaka C rental warehouse," and warehouse category: "1: rental asset warehouse."

[0025] Returning to Figure 1, the explanation will be given below. The basic information master 106c is information for registering basic information about assets. The acquisition cost of a rental asset in the basic information master 106c is the standard cost for each item number multiplied by the quantity, but if various costs such as transportation costs are added on as a fixed amount, a fixed ratio (%) is set in the basic information master 106c. The useful life of an asset that is consistent across the company can also be set in the basic information master 106c.

[0026] Fig. 5 is a diagram showing an example of the basic information master 106c of the rental asset management device 100 according to the embodiment. As shown in Fig. 5, the basic information master 106c stores "fixed expense ratio," "common useful life," and "start of term." Fig. 5 shows, as an example of data, the following data: fixed expense ratio: 4.5 (%), common useful life: 7 (years), start of term: 2024 / 04.

[0027] Returning to Fig. 1, the transfer category master 106d stores information defining transfer categories that occur on the sales system side. Fig. 6 is a diagram showing transfer categories that occur on the sales system side of the rental asset management device 100 according to the embodiment.

[0028] As shown in Figure 6, each "transfer category" includes the "name," "system transaction category," "content," and "rental asset receipt / acquisition target." For example, transfer category "21" has the name "rental asset dispatch," the system transaction category "transfer," and the content "rental asset dispatch to the site. The asset remains in-house, so the location has simply changed," indicating that it is not a rental asset receipt / acquisition target. Transfer category "22" has the name "used item sales," the system transaction category "project inventory input," the content "rental asset sales. The used item price becomes the cost price of the construction order details. It will be treated as disposal," indicating that it is a rental asset receipt / acquisition target. Transfer category "23" has the name "transfer," the system transaction category "transfer," the content "internal transfer between centers (rental asset warehouses)," indicating that it is not a rental asset receipt / acquisition target.

[0029] Returning to FIG. 1, the explanation will be given. The rental asset inventory table storage unit 106e stores a rental asset inventory table 401. FIG. 7 is a diagram showing an example of the rental asset inventory table 401 stored in the rental asset inventory table storage unit 106e of the rental asset management device 100 according to the embodiment. Here, "inventory" means the quantity held as an asset of the company (≒ inventory). Inventory also includes items currently on loan.

[0030] As shown in Figure 7, the rental asset enrollment table 401 records the following item names: "Accounting year and month," "Acquisition year and month," "Product code," "Product name," "Product code," "Product name," "Useful life," "Depreciation rate," "Acquisition cost," "Book value before depreciation for the current month," "Planned depreciation for the current period," "Depreciation for the current period," "Depreciation for the current month," "Book value at the end of the current month," "Number of items enrolled," "Serial," "Acquisition unit price," "Book value unit price," and "Number of months elapsed."

[0031] "Fiscal year and month" is the accounting year and month of the current month, and an example of data would be "202404." "Acquisition year and month" is the acquisition year and month of the asset, and an example of data would be "202401." "Product code" is the product code linked to the product number, and an example of data would be "H01." "Product name" is the product name linked to the product number, and an example of data would be "prefabricated." "Product number code" is a code indicating the product number, and an example of data would be "ABC0001." "Product number name" is the product name, and an example of data would be "P house wall C-1 500 x 1800." "Useful life" is basically 7 years, and an example of data would be "7." "Depreciation rate" is 1 ÷ useful life, and is rounded up to four decimal places. An example of data would be "0.143." "Acquisition cost" is calculated by multiplying standard cost by number of items in stock by miscellaneous expenses and dividing by 100, with any rounding adjusted. Fractions are rounded off uniformly. As an example, "376,200" is stored. "Book value before depreciation for this month" means the book value for the previous month, and if there are any issues in the current month, it is recalculated by subtracting the number of issues. As an example, "362,763" is stored. "Planned depreciation for the current period" is the planned depreciation until the end of the period (March), and is calculated as follows: acquisition cost x depreciation rate ÷ 12 x (number of months from the current month to the end of the period). As an example, "53,742" is stored. Fractions are rounded down if any. "Depreciation for the current period" is the accumulated depreciation from the beginning of the period (April), and as an example, "4,479" is stored. "Depreciation for the current month" is calculated as acquisition cost x depreciation rate ÷ 12, and as an example, "4,479" is stored. When calculating depreciation for the current month, decimals are rounded down. "Book value at end of month" is the book value before depreciation for the current month - depreciation expense for the current month, and an example of data would be "358,284." "Number of units enrolled" is the quantity at the end of the current month, and an example of data would be "10." "Serial" is assigned only to items that are managed serially. "Acquisition cost" is the acquisition cost ÷ number in stock, and an example of data would be "37,620." "Book value unit price" is the book value at the end of the current month ÷ number of units enrolled, and an example of data would be "35,828.4." "Number of months elapsed" is counted up each month, with the acquisition month being 1. In the case of a 7-year depreciation, 84 is the final depreciation month. An example of data would be "4."

[0032] Returning to Fig. 1, the rental asset receipt and payment table storage unit 106f stores a rental asset receipt and payment table. Fig. 8 is a diagram showing an example of a rental asset receipt and payment table 402 stored in the rental asset receipt and payment table storage unit 106f of the rental asset management apparatus 100 according to the embodiment.

[0033] As shown in Figure 8, the rental asset receipt and payment table 402 records the following item names: "business code," "department code," "product number code," "product number name," "serial," "accounting month and year," "acquisition month and year," "receipt and payment date," "data category," "transaction category," "quantity received (acquired)," "quantity received (acquired) amount," "quantity issued (discarded)," "issued (discarded) amount," "acquisition amount," "book value," "voucher number," and "voucher line number."

[0034] "Establishment code" is a code that indicates a base, and "A01" is stored as an example of data. The establishment code is a business establishment code linked to the warehouse master 106b, which will be described later. "Department code" is a code that indicates a department, and "A101" is stored as an example of data. The department code is a department code linked to the warehouse master 106b, which will be described later, and is obtained and set through a transaction. "Product number code" is a code that indicates the product number, and "ABC0001" is stored as an example of data. "Product number name" is a code that indicates the product name, and "P house wall C-1 500 x 1800" is stored as an example of data. "Serial" is only assigned to items that are serially managed. "Accounting year and month" is the accounting year and month of the current month, and "202404" is stored as an example of data. "Acquisition year and month" is the acquisition year and month of the asset, and "202401" is stored as an example of data. "Receipt / Payment Date" is the date the asset was received or removed, and an example of data would be "2024 / 4 / 15". "Data Category" is the category that represents the processing in the sales system, and an example of data would be "100" (transfer). "Transaction Category" indicates the transaction category (= transfer category) when inputting the receipt or payment, and an example of data would be "24 (additional building)". "Number of Received (Acquisition)" indicates the quantity when the asset increased, and an example of data would be "10". "Receipt (Acquisition) Amount" indicates the acquisition price when the asset increased, and an example of data would be "376,200". "Number of Issued (Disposal)" indicates the quantity when the asset decreased, and an example of data would be "0". "Issued (Disposal) Amount" indicates the disposal amount when the asset decreased, and an example of data would be "0". "Acquisition Amount" indicates the acquisition price when the asset was acquired x number of received or removed, and an example of data would be "376,200". "Book value amount" indicates the book value unit price at the end of the previous month x the quantity received and sent, with an example of data stored as "376,200." "Document number" indicates the document number on the original sales system side, with an example of data stored as "IJ0000000123." "Document line number" indicates the document line number on the original sales system side, with an example of data stored as "1."

[0035] Returning to Fig. 1, the transfer data table storage unit 106g stores a transfer data table. Fig. 9 is a diagram showing an example of the transfer data table 403 of the rental asset management apparatus 100 according to the embodiment.

[0036] As shown in FIG. 9, the transfer data table 403 records the following item names: "Transfer number," "Transfer date," "Transfer category," "Establishment," "Establishment name," "Receiving warehouse," "Receiving warehouse name," "Outgoing warehouse," "Outgoing warehouse name," "Product number code," "Product number name," "Serial," and "Number of transfers."

[0037] As shown in Figure 9, data examples include: transfer number: I2404001, transfer date: 2024 / 4 / 1, transfer category: 24: addition of new building, business establishment: A001, business establishment name: Tokyo C, receiving warehouse: SV001, receiving warehouse name: Tokyo C rental warehouse, output warehouse: SV002, output warehouse name: factory inventory warehouse, product code: ABC0001, product code name: P house wall, serial: none, number of moves: 20; transfer number: I2404002, transfer date: 2024 / 4 / 2, transfer category: 23: transfer, business establishment: A002, business establishment name: Osaka C, receiving warehouse: SV011, receiving warehouse name: Osaka C rental warehouse, output warehouse: SV021, output warehouse name: Kyushu C rental warehouse, product code: ABC0001, product code name: P house wall, serial: none, number of moves: 10.

[0038] The transfer data table storage unit 106g also stores an inventory data table, a production performance receipt detail data table, and a production performance delivery detail data table, which are processing data, as will be described later.

[0039] 1, the journal entry definition master 106h includes a journal entry definition master 106h-1 for the rental asset inventory table 401 and a journal entry definition master 106h-2 for the rental asset receipt and payment table 402.

[0040] FIG. 10 is a diagram showing the journal entry definition master 106h-1 for the rental asset enrollment table 401 of the journal entry definition master 106h.

[0041] As shown in Figure 10, the journal entry definition master 106h-1 stores "Transaction Type," "Acquisition Condition," "Debit Item," "Credit Item," "Debit Amount," and "Credit Amount." The transaction type is "Rental Asset Amortization," the acquisition condition is "Rental Asset Enrolled. Current Month Amortization Expense <> 0," the debit item is "Depreciation Expense," the credit item is "Fixed Asset," the debit amount is "Rental Asset Enrolled. Current Month Amortization Expense," and the credit amount is "Rental Asset Enrolled. Current Month Amortization Expense." Here, "Rental Asset Enrolled. Current Month Amortization Expense <> 0" means that the asset is targeted for depreciation for the current month in the rental asset enrollment table where accounting year / month = current month, and therefore depreciation occurred in the current month as a result of the amortization calculation. "Rental Asset Enrollment. Current Month Depreciation Expense" means that the depreciation expense for the current month of the relevant asset has been updated as a result of the depreciation calculation for the current month in the rental asset enrollment table 401, so that amount is transferred from the fixed asset to the depreciation expense. Also, the depreciation expense for the current month in the rental asset enrollment table 401 has been updated, so the depreciation expense for the current month is passed to the credit amount in "Rental Asset Enrollment. Current Month Depreciation Expense."

[0042] FIG. 11 is a diagram showing the journal entry definition master 106h-2 for the rental asset receipt and payment table 402 of the journal entry definition master 106h.

[0043] As shown in FIG. 11, the journal entry definition master 106h-2 stores "transaction type," "acquisition conditions," "debit item," "credit item," "debit amount," and "credit amount."

[0044] The transaction type is "Rental Asset Acquisition," the acquisition condition is "Rental Asset Receipt / Payment.Data Category = 100 AND Rental Asset Receipt / Payment.Transaction Category = 24:Building Expansion," the debit account is "Fixed Asset," the credit account is "Suspense Account," the debit amount is "Rental Asset Receipt / Payment.Receipt Amount," and the credit amount is "Rental Asset Receipt / Payment.Receipt Amount." Also, the transaction type is "Rental Asset Disposal," the acquisition condition is "Rental Asset Receipt / Payment.Data Category = 100 AND Rental Asset Receipt / Payment.Transaction Category IN (26,27,28)," the debit account is "Fixed Asset Disposal Loss," the credit account is "Fixed Asset," the debit amount is "Rental Asset Receipt / Payment.Receipt Amount," and the credit amount is "Rental Asset Receipt / Payment.Receipt Amount." Furthermore, the transaction type is "Sale of rental asset," the acquisition condition is "Rental asset receipts and payments.Data category = 100 AND Rental asset receipts and payments.Transaction category IN (22,29)," the debit account is "Profit on sale of fixed asset," the credit account is "Fixed asset," the debit amount is "Rental asset receipts and payments.Outgoing amount," and the credit amount is "Rental asset receipts and payments.Outgoing amount." Furthermore, the transaction type is "Rental asset reprocessing (receipt)," the acquisition condition is "Rental asset receipts and payments.Data category = 5030 AND Rental asset receipts and payments.Received amount <> 0," the debit account is "Fixed asset," the credit account is "Suspense account," the debit amount is "Rental asset receipts and payments.Received amount," and the credit amount is "Rental asset receipts and payments.Received amount." Furthermore, the transaction type is "Rental asset processing change (payment)", the acquisition condition is "Rental asset receipt / payment. Data category = 5030 AND rental asset receipt / payment. Inventory amount <> 0", the debit account is "Fixed asset disposal loss", the credit account is "Fixed asset", the debit amount is "Rental asset receipt / payment. Inventory amount", and the credit amount is "Rental asset receipt / payment. Inventory amount".

[0045] Returning to Figure 1, the explanation will be made as follows: The control unit 102 is a CPU or the like that performs overall control of the rental asset management device 100. The control unit 102 has an internal memory for storing control programs such as an OS, programs that define various processing procedures, required data, etc., and executes various information processes based on these stored programs.

[0046] The control unit 102 conceptually includes an acquisition unit 102a, an update unit 102b, a generation unit 102c, and a display control unit 102d.

[0047] When an instruction to process the status of a rental asset is received, the acquisition unit 102a acquires the transfer data table 403 from the transfer data table storage unit 106g of the memory unit 106. Here, the instruction to process the status of a rental asset includes the sale of the rental asset, calculation of the book value, journal entry creation, etc.

[0048] The updating unit 102b updates the rental asset inventory table 401 and the rental asset receipt and payment table 402 to the status of the month for which processing of the rental asset status was instructed, in accordance with the transfer data table 403 acquired by the acquiring unit 102a.

[0049] The generating unit 102c generates the status of the rental asset using the rental asset inventory table 401 and the rental asset receipt and payment table 402 updated by the updating unit 102b. The process of generating the status of the rental asset includes, for example, depreciation processing, book value processing, journal entry creation processing, etc. of the rental asset.

[0050] The display control unit 102d controls the display on the output device 114 of the status of the rental asset generated by the generation unit 102c.

[0051] [1.2. Specific examples of processing] Here, a specific example of updating the rental asset inventory table 401 and the rental asset receipt / payment table 402 executed by the rental asset management apparatus 100 will be described.

[0052] Before processing to find out the management status of rental assets, this explanation assumes that the rental asset inventory table storage unit 106e stores the rental asset inventory table 401 shown in Figure 12, the rental asset receipt and payment table storage unit 106f stores the rental asset receipt and payment table 402 shown in Figure 13, and the transfer data table storage unit 106g stores the transfer data table 403 shown in Figure 9.

[0053] FIG. 14 is a flowchart for explaining the processing of the rental asset management device 100 according to the embodiment.

[0054] 14, the control unit 102 determines whether there is an instruction to process the status of a rental asset (step S1). Here, the processing of the status of a rental asset includes, for example, depreciation processing, book value processing, journal entry creation processing, etc. of the rental asset.

[0055] In step S1, if there is an instruction to process the status of the rental asset (YES in step S1), the control unit 102 acquires the transfer data table 403 from the transfer data table storage unit 106g of the memory unit 106 (step S2). The transfer data table 403 is, for example, as shown in FIG.

[0056] On the other hand, if there is no instruction to process the status of the rental asset in step S1 (NO in step S1), the process of step S1 continues.

[0057] Next, the control unit 102 updates the rental asset inventory table 401 and the rental asset receipt and payment table 402 in accordance with the transfer data table 403 (step S3). After that, the control unit 102 performs rental asset generation processing such as depreciation processing, book value processing, and journal entry creation processing for the rental assets based on the updated rental asset inventory table 401 and rental asset receipt and payment table 402 (step S4).

[0058] [Update the rental asset enrollment table 401 and rental asset receipt / payment table 402] The updating of the rental asset enrollment table 401 and the rental asset receipt / payment table 402 will be described.

[0059] Fig. 15 is a diagram for explaining updating of the rental asset enrollment table 401. As shown in Fig. 15, first, when the accounting date = 2024 / 04, the control unit 102 deletes record r1 with the "accounting date" of 202404 from the records in the rental asset enrollment table 401.

[0060] In the embodiment, a "record" in the rental asset enrollment table 401 means data in a row of the rental asset enrollment table 401. Specifically, a "record" in the rental asset enrollment table 401 is data in the row of the corresponding record, such as "accounting date," "acquisition date," "product code," "product name," "useful life," "depreciation rate," "acquisition cost," "book value before depreciation in the current month," "planned depreciation expense for the current period," "depreciation expense for the current period," "depreciation expense for the current month," "book value at the end of the current month," "number in enrollment," "serial," "acquisition price," and "book value."

[0061] Next, the control unit 102 copies the data for the previous month of the accounting year and month as data for the current month. At this time, the accounting year and month are set to the current month, and the book value before depreciation for the current month is set to the book value at the end of the previous month. Depreciation calculation is not performed at this point.

[0062] 16 is a diagram for explaining the rental asset enrollment table 401 when the previous month's data is replicated as the current month's data. As shown in FIG. 16, the previous month's data (two records with "202403" as the "accounting year / month") is replicated to two records r2 and r3 of the current month's data (with "202404" as the "accounting year / month").

[0063] (Getting the expansion data table) Next, a case will be described in which the control unit 102 acquires various data from the movement data table 403. Fig. 9 is a diagram showing an example of the movement data table 403. A case in which an extension data table is acquired from the movement data table 403 will be described.

[0064] The control unit 102 searches the movement data table 403 for movement category = 24: building expansion, product code product code master, rental asset category = 1: rental asset, receiving warehouse code warehouse master. warehouse category = 1: rental asset warehouse, and acquires the corresponding movement data. The acquired data is then tallied by business establishment, product code, and serial number, and the total quantity is regarded as the number of items received.

[0065] 17 is a diagram showing a state in which record r4 of movement data table 403 in movement data table storage unit 106g is selected. In FIG. 17, record r4 with "movement number" = I2404001 is shown to be selected.

[0066] In the embodiment, a "record" in the transfer data table 403 refers to the data of a row in the transfer data table 403. Specifically, a "record" in the transfer data table 403 is the data of the row of the corresponding record, including the "transfer number," "transfer date," "transfer category," "business establishment," "business establishment name," "receiving warehouse," "receiving warehouse name," "issuing warehouse," "issuing warehouse name," "product code," "product number name," "serial," and "transfer quantity."

[0067] Next, the control unit 102 updates the rental asset enrollment table 401 based on the selected record r4. Fig. 18 is a diagram showing a state in which record r5 has been updated from record r4 in the transfer data table 403.

[0068] In Figure 18, the "Book value before depreciation for this month" of record r5, where "Fiscal year / month" = 202404, is calculated as standard cost x quantity x expense ratio. The "Book value before depreciation for this month" of record r5 is 36,000 x 20 x 1.045 = 752,400.

[0069] Next, the control unit 102 updates the rental asset receipt and payment table 402 based on the selected record r4. Fig. 19 is a diagram showing the state in which the rental asset receipt and payment table 402 has been updated based on record r4 of the transfer data table 403. As shown in Fig. 19, record r6 is updated based on records r4 and r5.

[0070] In the embodiment, a "record" in the rental asset receipt and payment table 402 means data in a row in the rental asset receipt and payment table 402. Specifically, it is data in the rental asset receipt and payment table 402 such as "business code," "department code," "product number code," "product number name," "serial," "accounting year and month," "acquisition year and month," "receipt and payment date," "data category," "transaction category," "number received (acquired)," "received (acquired) amount," "number issued (discarded)," "issued (discarded) amount," "acquisition amount," and "book value."

[0071] (Used goods sales and rejection data table acquisition) Next, a case where secondhand product sales data and rejection data are obtained from the movement data table 403 will be described.

[0072] 20 is a diagram showing an example of a state in which records r7 and r8 for regular disposal and second-hand product sales are selected in the movement data table 403. A case in which a second-hand product sales and rejection data table is obtained from the movement data table 403 will be described.

[0073] The control unit 102 searches the transfer data table 403 for Transfer Classification = IN (22: Used Product Sales, 26: Periodic Disposal, 27: Disposal Upon Inspection, 28: Disposal for Reimbursement, 29: Rental Product Sales), Product Code Product Number Master.Rental Asset Classification = 1: Rental Asset, and Delivery Warehouse Code Warehouse Master.Warehouse Classification IN (1: Rental Asset Warehouse, 2: On-site Warehouse), and acquires the relevant transfer data.The acquired data is then tallied by business establishment, product number, and serial number, and the total quantity is regarded as the number of items received.

[0074] Next, the control unit 102 updates the rental asset inventory table 401. At this time, the control unit 102 subtracts the quantity from the record with the oldest acquisition date from the record with accounting date = current month, and subtracts the number of items shipped (= 20). Then, it subtracts the book value before depreciation for the current month from the subtracted quantity (book value unit price as of the previous month × number of items shipped).

[0075] Figure 21 is a diagram showing the state in which records r9 and r10 in the rental asset inventory table 401 have been updated from records r7 and r8 for periodic disposal and second-hand sales. In Figure 21, the "acquisition cost" of records r9 and r10 is recalculated using the "number of transfers" of records r7 and r8 in the transfer data table 403 in Figure 20. "acquisition cost" = acquisition cost ÷ number of inventory × number of issues.

[0076] In the "Current Month Amortization Expense" in Figure 21, if the difference between the accumulated monthly amortization expenses and the amount to be amortized for the current period is the last month of the period, the amount (current period amortization expenses - accumulated current month amortization expenses) is processed in the last month of the period. That is, the control unit 102 holds the amortization expenses for the current period (acquisition price x amortization rate ÷ 12 x remaining number of months) in the acquisition month. If there is a difference between the accumulated amount to be amortized for the current period and the acquisition price, an adjustment is made in the last month of amortization.

[0077] The "Depreciation book value for this month" is the book value before depreciation - (book value before depreciation / number of employees × number of items issued). The "Number of employees" in record r9 changes from 10 to 0, and the "Number of employees" in record r10 changes from 15 to 5.

[0078] 22 is a diagram showing the state in which records r11-r13 in the rental asset receipt and payment table 402 have been updated using records r7 and r8 for regular disposal and second-hand sales. In FIG. 22, records r11-r13 are added to the rental asset receipt and payment table 402.

[0079] The "shipping amount" in the rental asset receipt and payment table 402 is calculated as the book value before depreciation ÷ number of units in stock × number of units discarded (rounded off). However, for the last shipment when the number of units in stock is 0, the entire book value amount is used as the shipping amount.

[0080] The "acquisition price" is also recalculated based on the quantity. Acquisition price = acquisition price - (acquisition price / number of units enrolled x number of units shipped).

[0081] (Getting inventory data table) Next, a case where the control unit 102 acquires an inventory data table will be described. Fig. 23 is a diagram showing an example of an outline of the inventory data table 404. As shown in Fig. 23, the inventory data table 404 has the following fields: "Inventory Year / Month," "Inventory Date," "Establishment," "Establishment Name," "Inventory Warehouse," "Receiving Warehouse Name," "Product Code," "Product Name," "Serial," and "Inventory Difference Count." Fig. 23 shows a case where the "Establishment Name" is an increase of 5 units in Tokyo C and a decrease of 3 units in Osaka C.

[0082] The control unit 102 acquires shipping data from the inventory data table 404 shown in Fig. 23, with the product code product number master.rental asset classification = 1: rental asset, and the shipping warehouse code warehouse master.warehouse classification IN (1: rental asset warehouse, 2: on-site warehouse).Then, the acquired shipping data is tallied by business establishment, product number, and serial number, and the total quantity is regarded as the inventory increase / decrease number.

[0083] Next, the updating of the rental asset inventory table 401 and the creation of the rental asset receipt and payment table 402 in the case of an inventory increase (two pieces added) will be described.

[0084] 24 is a diagram showing the state in which the rental asset enrollment table 401 is updated based on the inventory data table 404 in the case of an increase of two units. In this case, the book value of the increased number of units is the book value of the item with the oldest acquisition date for the relevant product number, and is added as inventory for the current month.

[0085] In the rental asset inventory table 401 shown in Figure 24, the "book value before depreciation for this month" of record r14 is the book value before depreciation for the current month for the acquisition month added to this month's record. The amount to be added is the book value before depreciation for the current month of the record with the oldest acquisition month / number of units in inventory × inventory increase → 752,400 + (185,861 / 5) × 2 → 752,400 + 74,344 → 826,744.

[0086] 25 is a diagram showing the state in which the rental asset receipt and payment table 402 is created from the inventory data table 404 when two items are added. In FIG. 25, record r15 is a record added from the inventory data table 404 when two items are added.

[0087] Next, the updating of the rental asset inventory table 401 and the creation of the rental asset receipt and payment table 402 in the case of an inventory decrease (a decrease of two items) will be described.

[0088] 26 is a diagram showing the state in which the rental asset inventory table 401 is updated from the inventory data table 404 when two items are removed. The book value of the removed number of items is the book value of the item with the oldest acquisition date for the relevant product number, and is deducted as the inventory received in the current month.

[0089] In the rental asset inventory table 401 shown in Figure 26, the "book value before depreciation for this month" of record r16 is subtracted from the record with the oldest acquisition date. The amount to be subtracted is: book value before depreciation for this month ÷ number of units in inventory × number of units reduced → 185,861 - (185,861 / 5) × 2 → 185,861 - 74,344 → 111,517.

[0090] Also, the "acquisition cost" is not the total amount at the time of acquisition, but the unit price at the time of acquisition multiplied by the quantity. In other words, the "acquisition cost" of record r16 is recalculated based on the quantity, becoming (acquisition cost - acquisition cost ÷ number of units enrolled × number of units issued).

[0091] 27 is a diagram showing the state in which the rental asset receipt and payment table 402 is created from the inventory data table 404 when two items are reduced. In FIG. 27, record r17 is a record added from the inventory data table 404 when two items are reduced.

[0092] (Getting the adjusted inventory data table) Next, a case where the control unit 102 acquires the adjusted incoming / outgoing data table from the movement data table 403 will be described.

[0093] The control unit 102 searches the transfer data table 403 for the following: Transfer category = 32: Adjustment shipment, Product code product number master. Rental asset category = 1: Rental asset, Shipment warehouse code warehouse master. Warehouse category IN (1: Rental asset warehouse, 2: On-site warehouse), and acquires the corresponding transfer data. The acquired data is then tallied by business establishment, product number, and serial number, and the total quantity is regarded as the shipment quantity.

[0094] Fig. 28 is a diagram showing a state in which record r18 of adjustment shipment is selected in the transfer data table 403. In Fig. 28, for "transfer number", a positive transfer number indicates shipment, and a negative transfer number indicates receipt.

[0095] If the total adjustment number is less than 0 (negative), the same considerations apply as for "inventory increase" above. The book value of the inventory increase number is the book value of the item with the oldest acquisition date for the relevant product number. The number of transfers is added as inventory for the current month. Then, the rental asset inventory table 401 and rental asset receipt and payment table 402 are updated.

[0096] If the total adjustment number is greater than 0 (positive), the same concept as the "decreased inventory" above applies. The item with the oldest acquisition date for that product number is shipped. The number of transfers is deducted as the shipment for that month. Then, the rental asset inventory table 401 and rental asset receipt and payment table 402 are updated.

[0097] (Getting the processing change data table) Next, a description will be given of a case where the control unit 102 acquires the processing change data table. The processing change data table has a work performance receipt detail data table and a production performance delivery detail data table.

[0098] Here, "reprocessing" refers to modifying an asset and turning it into a different asset. In the system, a reprocessing data table is registered from the manufacturing performance input screen. Specifically, a manufacturing performance receipt detail data table and a manufacturing performance delivery detail data table are created. In the manufacturing performance receipt detail data table, the product number and quantity after modification are stored, and the asset for the corresponding product number is increased. In the manufacturing performance delivery detail data table, the product number and quantity used for the modification are stored, and the asset for the corresponding product number is decreased.

[0099] Fig. 29 is a diagram showing an example of the manufacturing performance receipt detail data table 405. As shown in Fig. 29, the manufacturing performance receipt detail data table 405 has the following items: "manufacturing performance number," "manufacturing date," "transaction classification," "business establishment," "business establishment name," "manufacturing warehouse," "manufacturing warehouse name," "product number code," "product number name," "serial," and "manufacturing quantity." Fig. 29 shows a case where the product with the "manufacturing performance number" S2404001 has a "manufacturing quantity" of 2.

[0100] Fig. 30 is a diagram showing an example of the production performance dispensing detail data table 406. As shown in Fig. 30, the production performance dispensing detail data table 406 has the following items: "production performance number," "production date," "dispensing line number," "dispensing part number code," "part number name," "serial," "dispensing quantity," and "dispensing unit price."

[0101] In Figure 30, the "issue unit price" of record r19 is initially set to the book value in the sales system = standard cost. The "issue unit price" of record r20 is the purchased inventory, and is assumed to be the monthly total average price. The "issue unit price" of record r21 is assumed to be entered manually.

[0102] The control unit 102 acquires shipping data from the production performance receipt detail data table 405 shown in Fig. 29 and the production performance delivery detail data table 406 shown in Fig. 30, with product number master.rental asset classification of product number code = 1: rental asset, warehouse master.warehouse classification of manufacturing warehouse code IN (1: rental asset warehouse, 2: on-site warehouse).Then, it tallies the acquired shipping data by product number and serial number, and regards the total quantity as the number of processing changes.

[0103] Next, the control unit 102 updates the rental asset inventory table 401 to subtract the assets before the reprocessing (subtract the issued rental assets). In this case, the book value of the issued part number is the book value of the part number with the oldest acquisition date. The reduction of the assets before the reprocessing is subtracted as a shipment for the current month.

[0104] 31 is a diagram for explaining the update of the rental asset inventory table 401 to the state before the processing change. In the rental asset inventory table 401 shown in FIG. 31, the "acquisition price" of record r19 is recalculated based on the quantity, and becomes (acquisition price - acquisition price / number of inventory x number of inventory releases).

[0105] In addition, the "Book value before depreciation for this month" of record r19 is subtracted from the record with the oldest acquisition date. The amount to be subtracted is Book value before depreciation for this month ÷ Number of employees × Inventory reduction → 111,515 - (111,515 / 3) × 1 → 111,515 - 37,171 → 74,344.

[0106] In the example of Figure 31, the relevant product number ABC0001 is registered in the manufacturing performance delivery details data table 406 with the delivery quantity = 1, and this amount is subtracted from the enrollment quantity of 3 in the rental asset enrollment table 401 shown in Figure 31, resulting in the enrollment quantity = 2.

[0107] Next, the control unit 102 creates a rental asset receipt and payment table 402. Fig. 32 is a diagram for explaining how to create the rental asset receipt and payment table 402 in the state before the processing change. As shown in Fig. 32, record r20 is updated based on record r19.

[0108] Next, the control unit 102 updates the rental asset inventory table 401 to increase the assets after the reprocessing (increase the processed rental assets). That is, the control unit 102 increases the assets by setting the outgoing amount of the delivered rental assets, the amount of the inventory assets used in the processing, and the amount of the processing costs as the incoming amount.

[0109] Figure 33 is a diagram showing the post-processing change rental asset inventory table 401. In Figure 33, the "current month's pre-depreciation book value" of record r21 in rental asset inventory table 401 is calculated as follows: P House wall payment amount 37,171 + inventory (bolts) 1,000 x 5 = 5,000 + manually entered processing cost 50,000 → 92,171

[0110] The control unit 102 also creates a rental asset receipt and payment table 402. Fig. 34 is a diagram showing the rental asset receipt and payment table 402 after the processing change. As shown in Fig. 34, a record r22 is created in the rental asset receipt and payment table 402. The record r22 is created based on the record r21.

[0111] (Receipt and delivery of serial controlled products) Next, we will explain how to update the rental asset inventory table 401 and create the rental asset receipt and payment table 402 when a serial management item is received or delivered. Here, a "serial management item" is a number assigned as a "serial" that is unique to each item in stock. For one serial, the stock can be either 1 or 0, and it is not allowed to have two items in stock with the same serial number.

[0112] Figure 35 is a diagram showing a transfer data table 403 that includes serialized items. As shown in Figure 35, record r23 in transfer data table 403 has a "transfer category" of 24: building addition and a "serial" of XYZ001, record r24 has a "transfer category" of 30: serial change (payment) and a "serial" of XYZ001, and record r25 has a "transfer category" of 31: serial change (receipt) and a "serial" of XYZ002 and an "original transfer number" of I2404007.

[0113] The update of the rental asset enrollment table 401 and the creation of the rental asset receipt and payment table 402 will be described for record r23 of the building addition data table of the transfer data table 403.

[0114] 36 is a diagram showing the rental asset inventory table 401 updated with record r23 of a serial-controlled item for an additional building in the movement data table 403. As shown in FIG. 36, record r26 having "Serial" XYZ001 is added to the rental asset inventory table 401.

[0115] Figure 37 is a diagram showing the rental asset receipt and payment table 402 updated with record r23 of a serial-controlled item for an additional building in the movement data table 403. As shown in Figure 37, record r27 having "Serial" of XYZ001 is added to the rental asset receipt and payment table 402.

[0116] (Retrieving serial change data) Next, a case where the rental asset enrollment table 401 is updated using serial change data will be described.

[0117] The control unit 102 acquires data for Transfer Type = 31: Serial Change (Received) from the transfer data table 403 shown in Fig. 35 and updates the rental asset enrollment table 401. At that time, the acquisition cost and pre-depreciation book value of the serial number linked to the "original transfer number" are used.

[0118] Figure 38 is a diagram showing the rental asset inventory table 401 updated with a serial change (received) record in the transfer data table 403. As shown in Figure 38, the rental asset inventory table 401 shows an example in which the "serial" of record r28 has been changed from XYZ001 to XYZ002 and updated as record r29.

[0119] Next, a case where the rental asset enrollment table 401 is updated with serial change (payment) data will be described.

[0120] The control unit 102 acquires data for transfer category = 30: serial change (payment) from the transfer data table 403 shown in Fig. 35, and updates the rental asset enrollment table 401. At that time, the quantity and amount of the corresponding serial are cleared.

[0121] 39 is a diagram showing the rental asset enrollment table 401 updated with the serial change (payment) record in the transfer data table 403. As shown in FIG. 39, records r30 and r31 are updated to record r32.

[0122] (Depreciation calculation) Next, a case where depreciation calculation for the current month is performed on the rental asset enrollment table 401 will be described.

[0123] Figure 40 is a diagram showing the rental asset enrollment table 401 when performing depreciation calculations. Note that the start month and year of the period are set to April 2024 and the end month and year of the period are set to March 2025. In Figure 40, the "planned depreciation for the current period" is calculated as follows (acquisition cost / useful life / 12 x (number of months from the current month to the end of the period)) (decimals are rounded down). For April, the "current period depreciation" is the current month's depreciation, for May to February, it is the current period depreciation for the previous month + the current month's depreciation, and for March, it is the current period planned depreciation. For April to February, the "current month's depreciation" is calculated as follows (acquisition cost / useful life / 12) (decimals are rounded down), and for March, it is the current period planned depreciation - the current period depreciation for the previous month (fractions are adjusted at the end of the period). "Book value at the end of the month" is the book value before depreciation for the month - the depreciation expense for the month, "Acquisition price (reference)" is the acquisition price ÷ number of employees (rounded to the nearest decimal place), and book value (reference) is the book value at the end of the month ÷ number of employees (rounded to the nearest decimal place).

[0124] 41 is a diagram showing the rental asset enrollment table 401 showing the process of adding the final depreciation. In the final month of depreciation, the book value does not become 0, but 1 yen per enrolled unit must be left as a memorandum value.

[0125] "Book value at the end of the current month" is set to the book value as memorandum value of 1 yen x number of employees. "Depreciation expense for the current month" is set to the book value before depreciation for the current month - the book value at the end of the current month. "Depreciation expense for the current period" is set to the depreciation expense for the previous month + the depreciation expense for the current month.

[0126] In addition, for assets that have exceeded their useful life, depreciation calculations will not be carried forward from the following month onwards, with only the book value and number of employees carried over.

[0127] (Journal entry creation) Next, the rental asset enrollment table 401 at the time of journal entry creation will be described. Fig. 42 is a diagram showing the rental asset enrollment table 401 at the time of journal entry creation. Fig. 42 shows the rental asset enrollment table 401 for April 2022.

[0128] As shown in Figure 42, record r33 of the rental asset inventory table 401 indicates depreciation expense 895 / fixed assets 895, record r34 indicates depreciation expense 8957 / fixed assets 8957, record r35 indicates depreciation expense 1097 / fixed assets 1097, and record r36 indicates depreciation expense 124 / fixed assets 124.

[0129] Figure 43 is a diagram showing the rental asset receipts and payments table 402 when journal entries are created. As shown in Figure 43, record r37 shows fixed assets 752,400 / temporary account 752,400, record r38 shows loss on disposal of fixed assets 181,382 / fixed assets 181,382, record r39 shows gain on sales of fixed assets 181,383 / fixed assets 181,383, record r40 shows gain on sales of fixed assets 371,722 / fixed assets 371,722, record r41 shows loss on disposal of fixed assets 74,344 / fixed assets 74,344, record r42 shows loss on disposal of fixed assets 37,171 / fixed assets 37,171, record r43 shows fixed assets 92,171 / temporary account 92,171, and record r44 shows fixed assets 10,450 / temporary account 10,450.

[0130] In addition, when fixed assets are sold in records r39 and r40, a journal entry is created at the time of sale from the sales data in the sales system. For example, if an asset with a book value of 181,383 is sold for 200,000, as in record r39, the account receivable will be 200,000 / gain on sale of fixed assets will be 200,000, which will be offset against the journal entry in record r39 and result in a gain on sale of fixed assets of 18,617.

[0131] Therefore, according to the rental asset management device 100 of the embodiment, the rental asset enrollment table 401 and the rental asset receipt and payment table 402 are updated according to the transfer data table 403, so asset management of rental assets can be easily performed.

[0132] In addition, according to the rental asset management device 100 of the embodiment, the rental asset inventory table 401 and the rental asset receipt and payment table 402 can be updated to generate the status of the rental asset (depreciation, accounting entries, etc.), thereby enabling the status of the rental asset to be quickly grasped.

[0133] Furthermore, the rental asset management device 100 according to the embodiment can quickly grasp the status of the rental asset, even when the rental asset is modified or moved.

[0134] [2. Contribution to the United Nations-led Sustainable Development Goals (SDGs)] This embodiment can contribute to improving business efficiency and promoting appropriate management decisions by companies, thereby contributing to the achievement of SDGs Goals 8 and 9.

[0135] Furthermore, this embodiment can contribute to reducing waste and promoting paperless and electronic systems, thereby contributing to the achievement of SDGs Goals 12, 13, and 15.

[0136] Furthermore, this embodiment can contribute to strengthening control and governance, which can contribute to Goal 16 of the SDGs.

[0137] 3. Other Embodiments The present invention may be implemented in various different embodiments other than those described above within the scope of the technical concept set forth in the claims.

[0138] For example, among the processes described in the embodiments, all or part of the processes described as being performed automatically can be performed manually, or all or part of the processes described as being performed manually can be performed automatically using known methods.

[0139] Furthermore, the processing procedures, control procedures, specific names, information including parameters such as registered data and search conditions for each process, screen examples, and database configurations shown in this specification and drawings can be changed as desired unless otherwise specified.

[0140] Furthermore, with regard to the rental asset management device 100, the components shown in the drawings are functional concepts, and do not necessarily have to be physically configured as shown in the drawings.

[0141] For example, all or any part of the processing functions of the rental asset management device 100, particularly the processing functions performed by the control unit 102, may be implemented by a CPU and a program interpreted and executed by the CPU, or may be implemented as hardware using wired logic. The program is recorded on a non-transitory, computer-readable recording medium containing programmed instructions for causing the information processing device to execute the processes described in this embodiment, and is mechanically read by the rental asset management device 100 as needed. That is, a computer program for providing instructions to the CPU in cooperation with the OS and performing various processes is recorded in the storage unit 106, such as a ROM or HDD (Hard Disk Drive). The computer program is executed by being loaded into RAM, and cooperates with the CPU to form the control unit 102.

[0142] In addition, this computer program may be stored in an application program server connected to the rental asset management device 100 via any network, and all or part of it may be downloaded as needed.

[0143] The program for executing the processes described in this embodiment may be stored in a non-transitory computer-readable recording medium or configured as a program product. Here, the term "recording medium" includes any "portable physical medium" such as a memory card, a Universal Serial Bus (USB) memory, a Secure Digital (SD) card, a flexible disk, a magneto-optical disk, a ROM, an Erasable Programmable Read Only Memory (EPROM), an Electrically Erasable and Programmable Read Only Memory (EEPROM (registered trademark)), a Compact Disk Read Only Memory (CD-ROM), a Magneto-Optical disk (MO), a Digital Versatile Disk (DVD), and a Blu-ray (registered trademark) disc.

[0144] Furthermore, a "program" is a data processing method written in any language or description method, regardless of the format, such as source code or binary code. Note that a "program" is not necessarily limited to a single structure, but also includes a structure that is distributed as multiple modules or libraries, or a structure that achieves its function by cooperating with a separate program, such as an OS. Note that the specific configuration and reading procedure for reading a recording medium in each device shown in the embodiments, as well as the installation procedure after reading, can use well-known configurations and procedures.

[0145] The various databases stored in the memory unit 106 are storage means such as memory devices such as RAM and ROM, fixed disk devices such as hard disks, flexible disks, and optical disks, and store various programs, tables, databases, and web page files used for various processes and providing websites.

[0146] The rental asset management device 100 may be configured as an information processing device such as a known personal computer or workstation, or may be configured as the information processing device to which any peripheral device is connected. The rental asset management device 100 may also be realized by installing software (including programs, data, etc.) that causes the device to perform the processes described in this embodiment.

[0147] Furthermore, the specific form of distribution and integration of the devices is not limited to that shown in the drawings, and all or part of them can be configured by functionally or physically distributing and integrating them in any unit depending on various additions or functional loads. In other words, the above-described embodiments can be implemented in any combination, or embodiments can be implemented selectively. [Explanation of symbols]

[0148] 100 Rental Asset Management Equipment 102 Control section 102a Acquisition Department 102b Update section 102c generator 102d Display control unit 104 Communication interface unit 106 Storage section 106a Part Number Master 106b Warehouse Master 106c Basic Information Master 106d Movement classification master 106e Rental asset enrollment table storage section 106f Rental asset receipt and payment table storage section 106g Movement data table storage section 106h, 106h-1, 106h-2 Journal entry definition master 108 Input / Output Interface Section 112 Input Device 114 Output Device 200 servers 300 Network 401 Rental Asset Enrollment Table 402 Rental Asset Receipt / Payment Table 403 Movement Data Table 404 Inventory Data Table 405 Manufacturing performance receipt details data table 406 Production Results Dispatch Detail Data Table

Claims

1. a storage unit for storing a rental asset inventory table showing the inventory status of rental assets, a rental asset receipt / payment table showing receipts and payments of the rental assets, and a transfer data table showing transfer data showing the transfer status of the rental assets for each month; an acquisition unit that acquires the movement data table from the storage unit when processing of the status of the rental asset is instructed; an update unit that updates the rental asset inventory table and the rental asset receipt and payment table stored in the storage unit to the status of the month in which processing of the status of the rental asset is instructed, according to the transfer data table acquired by the acquisition unit; A rental asset management device having:

2. a generating unit that generates a status of the rental asset using the rental asset enrollment table and the rental asset receipt / payment table updated by the updating unit; 2. The rental asset management device according to claim 1, comprising:

3. The process of generating the status of the rental asset includes at least one of a depreciation process, a book value process, and a journal entry creation process for the rental asset.

3. The rental asset management device according to claim 1 or 2.

4. the storage unit stores at least one of an inventory data table and a processing data table for modifying the rental asset to create a different asset; The update unit updates the rental asset inventory table and the rental asset receipt and payment table to the status of the month in which processing of the rental asset status is instructed, according to at least one of the inventory data table and the processing change data table.

3. The rental asset management device according to claim 1 or 2.

5. The movement categories in the movement data table include at least one of transfer of the rental asset, periodic disposal, second-hand sale, demolition, and addition of a building, The update unit updates the rental asset inventory table and the rental asset receipt / payment table to the status of the month in which processing of the status of the rental asset is instructed according to the transfer classification.

3. The rental asset management device according to claim 1 or 2.

6. The computer When processing of the status of a rental asset is instructed, a rental asset attendance table showing the attendance status of the rental asset, a rental asset receipt and payment table showing the receipt and payment of the rental asset, and a transfer data table showing the transfer status of the rental asset for each month are acquired from a storage unit that stores the transfer data table, According to the acquired transfer data table, the rental asset enrollment table and the rental asset receipt and payment table stored in the storage unit are updated to the status of the month in which processing of the status of the rental asset was instructed. Rental asset management methods.

7. On the computer, When processing of the status of a rental asset is instructed, a rental asset attendance table showing the attendance status of the rental asset, a rental asset receipt and payment table showing the receipt and payment of the rental asset, and a transfer data table showing the transfer status of the rental asset for each month are acquired from a storage unit that stores the transfer data table, According to the acquired transfer data table, the rental asset enrollment table and the rental asset receipt and payment table stored in the storage unit are updated to the status of the month in which processing of the status of the rental asset was instructed. Rental asset management program that lets you handle it.

Images