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Create CGU groups and cash generating units

This article explains how to create cash generating unit (CGU) groups and CGUs for Japan with Microsoft Dynamics 365 Finance.

In Japan, an impairment on fixed assets can be based on either individual fixed assets or CGUs. When measuring impairment based on CGUs, the first step is to group the fixed assets into CGUs. Multiple sets of CGUs are allowed so that you can choose the most appropriate CGU. This is achieved through the creation of CGU groups.

The following procedures walk you through how to create CGU groups and CGUs, assign fixed assets to CGUs, and assign shared assets and goodwill to CGU groups. The procedures were created using the demo data company JPMF.

Before you complete the procedures, you must first select the Fixed Asset configuration key.

Create a CGU group

To create a CGU group, follow these steps.

  1. In Dynamics 365 Finance, go to Fixed assets > Setup > Impairment > CGU groups.
  2. Select New. You can create multiple CGU groups for testing if you aren't sure about the appropriate combinations of fixed assets and CGUs.
  3. In the CGU group field, enter a value.
  4. In the Description field, enter a value.
  5. In the Impairment of goodwill and shared asset field, select an option. Select the method according to your corporate policy.
  6. Select Save.

Create CGUs under the CGU group

To create CGUs under the CGU group, follow these steps.

  1. Select New.
  2. In the Name field, enter a value.
  3. Note the value in the Cash generating unit number field for reference later. You'll need to reference this value when you configure the cash generating unit.
  4. Select New.
  5. In the Name field, enter a value.
  6. Note the value in the Cash generating unit number field to reference later. You'll need to reference this value when you configure the cash generating unit.

Assign shared assets and goodwill to the CGU group

To assign shared assets and goodwill to the CGU group, follow these steps.

  1. Expand the Shared assets and goodwill section.
  2. Select Massive import. Microsoft recommends that you specify a condition that adds all the assets that meet the condition at once. You can also enter assets one at a time in the grid.
  3. In the Criteria field, enter a value.
  4. Select OK.

Configure CGUs

To configure CGUs, follow these steps.

  1. Select Assign fixed assets.
  2. Use the Quick Filter to find the CGU to edit. Enter the first CGU that you noted previously.
  3. Select Massive import. Microsoft recommends that you specify a condition that adds all the assets that meet the condition at once. You can also enter assets one at a time in the grid.
  4. In the Criteria field, enter a value. For example, "Location = FUKUOKA".
  5. Select OK.
  6. In the Undiscounted cash flow field, enter a number.
  7. In the Recoverable value field, enter a number.
  8. Select Save.
  9. Use the Quick Filter to find the cash generating unit to edit. Enter the second cash generating unit number that you noted previously.
  10. Select Massive import.
  11. In the Criteria field, enter a value. For example: "Location = OSAKA".
  12. Select OK.
  13. In the Undiscounted cash flow field, enter a number.
  14. In the Recoverable value field, enter a number.
  15. Select Save.

Activate the CGU group

To activate the CGU group, follow these steps.

  1. Select Activate. Only active CGU groups are allowed to run recognition tests.
  2. Select Yes.