Telecommunications
Asset Under Construction (AUC) — Transfer to PPE
Transferring a completed network site from Assets Under Construction to operational PPE.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Network Equipment — PPE (In Service) | Asset (+) | 350,000.00 | - |
| Assets Under Construction (AUC) | Asset (-) | - | 350,000.00 |
💡 Accountant's Note
Network capex is accumulated in AUC during construction. Once a site is commissioned and live, it transfers to PPE and depreciation begins. The AUC balance is a key metric for tracking capital deployment.
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