Depreciação e perda por imparidade do valor das estações base (Antenas) em empresas de telefonia móvel: caso Vodacom Moçambique, SA.

Abstract

The process of convergence to international accounting standards made it mandatory to carry out the impairment test (impairment test), through Decree 70/2009 of December 22 - PGC - NIRF. According to this standard, when it is verified that an asset is recorded for an amount greater than the benefits it can provide, a provision for loss must be recognized against the income for the period. The present work deals with the depreciation of base stations (antennas) in mobile telephony companies, seeking to analyze the composition of fixed assets, their acquisition process and accounting treatment, impairment and risk with regard to technological evolution, as well as to quantify the total amount of impairment loss on assets that Vodacom recognizes and discloses in the financial statements. In essence, it addresses the accounting classification of assets, the adequacy of their amortization rates to accounting standards, and the determination of their impairment, bearing in mind that there is no active market in Mozambique for this type of equipment. This research was carried out at the mobile telephony company - Vodacom Moçambique, where the degree of compliance with international standards in the accounting treatment of its assets was analyzed. Likewise, the survey sought to make a comparison between Vodacom and other mobile telephony companies, national and foreign, with regard to how they register the depreciation of their antennas. As the mobile telephony market is new in Mozambique, with only two companies operating at the moment and a third being incorporated, the way in which these companies treat their antennas (websites) was also analyzed, as this is their main investment in assets. . For this purpose, Vodacom's fixed asset categories were analyzed, adopting descriptive research, using bibliographic and documental research, as well as the technique of data collection for content analysis. It was found that the method adopted by Vodacom Moçambique for the recognition of impairment loss and depreciation of base stations (antennas) reflects the real wear and tear of this type of assets, since depreciation expenses are calculated using the straight-line method at rates that lead to taking into account the expected economic useful lives of the assets based on their use, technological obsolescence and expert reports on the value of property, plant and equipment stated at acquisition or construction cost. Costs incurred with maintenance and repairs that represent an increase in installed capacity or useful life are capitalized, while other costs are recorded directly in the income statement for the year. Vodacom calculates impairment on capitalized assets and for fixed assets in progress. However, for fixed assets in progress, it is recommended to include in the impairment calculation if there is evidence that a certain asset, despite not having started to function for the intended purpose, will lose value. (TRADUÇÃO NOSSA)