Heritage Accounting

GRAP 103 / IPSAS 45 heritage asset accounting with valuation and movement tracking.

ahgHeritageAccountingPlugin
All Schemas
5
heritage_asset
0
heritage_audit_log
0
heritage_batch_item
0
heritage_batch_job
0
heritage_depreciation_schedule
0
heritage_financial_year_snapshot
2
heritage_impairment_assessment
3
heritage_journal_entry
2
heritage_movement_register
0
heritage_popia_flag
23
heritage_transaction_log
2
heritage_valuation_history
9
ipsas_asset_category
0
ipsas_audit_log
9
ipsas_config
0
ipsas_depreciation
0
ipsas_disposal
0
ipsas_financial_year_summary
0
ipsas_heritage_asset
0
ipsas_impairment
0
ipsas_insurance
0
ipsas_valuation
Entity Relationship Diagram
Open Full Size
Heritage Accounting ERD
Foreign Key Relationships
Constraint Table Column References Referenced Column
heritage_asset_ibfk_2 heritage_asset accounting_standard_id heritage_accounting_standard id
heritage_asset_ibfk_3 heritage_asset asset_class_id heritage_asset_class id
fk_heritage_batch_item_job heritage_batch_item job_id heritage_batch_job id
heritage_depreciation_schedule_ibfk_1 heritage_depreciation_schedule heritage_asset_id heritage_asset id
heritage_financial_year_snapshot_ibfk_1 heritage_financial_year_snapshot accounting_standard_id heritage_accounting_standard id
heritage_financial_year_snapshot_ibfk_2 heritage_financial_year_snapshot asset_class_id heritage_asset_class id
heritage_impairment_assessment_ibfk_1 heritage_impairment_assessment heritage_asset_id heritage_asset id
heritage_journal_entry_ibfk_1 heritage_journal_entry heritage_asset_id heritage_asset id
heritage_movement_register_ibfk_1 heritage_movement_register heritage_asset_id heritage_asset id
heritage_valuation_history_ibfk_1 heritage_valuation_history heritage_asset_id heritage_asset id
ipsas_depreciation_ibfk_1 ipsas_depreciation asset_id ipsas_heritage_asset id
ipsas_disposal_ibfk_1 ipsas_disposal asset_id ipsas_heritage_asset id
ipsas_heritage_asset_ibfk_1 ipsas_heritage_asset category_id ipsas_asset_category id
ipsas_impairment_ibfk_1 ipsas_impairment asset_id ipsas_heritage_asset id
ipsas_insurance_ibfk_1 ipsas_insurance asset_id ipsas_heritage_asset id
ipsas_valuation_ibfk_1 ipsas_valuation asset_id ipsas_heritage_asset id
heritage_asset
62 columns 5 rows
Column Type Nullable Default Extra Comment
PK id int unsigned NOT NULL - auto_increment
FK information_object_id int NULL -
UQ object_id int NULL -
FK accounting_standard_id int unsigned NULL -
FK recognition_status varchar(56) NULL pending recognised, not_recognised, pending, derecognised
recognition_status_reason varchar(255) NULL -
recognition_date date NULL -
FK asset_class_id int unsigned NULL -
asset_sub_class varchar(100) NULL -
measurement_basis varchar(49) NULL cost cost, fair_value, nominal, not_practicable
acquisition_method varchar(65) NULL - purchase, donation, bequest, transfer, found, exchange, other
FK acquisition_date date NULL -
acquisition_cost decimal(18,2) NULL 0.00
fair_value_at_acquisition decimal(18,2) NULL -
nominal_value decimal(18,2) NULL 1.00
donor_name varchar(255) NULL -
donor_restrictions text NULL -
initial_carrying_amount decimal(18,2) NULL 0.00
current_carrying_amount decimal(18,2) NULL 0.00
accumulated_depreciation decimal(18,2) NULL 0.00
revaluation_surplus decimal(18,2) NULL 0.00
impairment_loss decimal(18,2) NULL 0.00
FK last_valuation_date date NULL -
last_valuation_amount decimal(18,2) NULL -
valuation_method varchar(51) NULL - market, cost, income, expert, insurance, other
valuer_name varchar(255) NULL -
valuer_credentials varchar(255) NULL -
valuation_report_reference varchar(255) NULL -
revaluation_frequency varchar(64) NULL as_needed annual, triennial, quinquennial, as_needed, not_applicable
depreciation_policy varchar(76) NULL not_depreciated not_depreciated, straight_line, reducing_balance, units_of_production
useful_life_years int NULL -
residual_value decimal(18,2) NULL 0.00
annual_depreciation decimal(18,2) NULL 0.00
last_impairment_date date NULL -
impairment_indicators tinyint(1) NULL 0
impairment_indicators_details text NULL -
recoverable_amount decimal(18,2) NULL -
derecognition_date date NULL -
derecognition_reason varchar(60) NULL - disposal, destruction, loss, transfer, write_off, other
derecognition_proceeds decimal(18,2) NULL -
gain_loss_on_derecognition decimal(18,2) NULL -
heritage_significance varchar(37) NULL - exceptional, high, medium, low
significance_statement text NULL -
restrictions_on_use text NULL -
restrictions_on_disposal text NULL -
conservation_requirements text NULL -
insurance_required tinyint(1) NULL 1
insurance_value decimal(18,2) NULL -
insurance_policy_number varchar(100) NULL -
insurance_provider varchar(255) NULL -
insurance_expiry_date date NULL -
current_location varchar(255) NULL -
storage_conditions text NULL -
condition_rating varchar(43) NULL - excellent, good, fair, poor, critical
last_condition_assessment date NULL -
created_by int NULL -
updated_by int NULL -
approved_by int NULL -
approved_date date NULL -
notes text NULL -
created_at datetime NULL CURRENT_TIMESTAMP DEFAULT_GENERATED
updated_at datetime NULL CURRENT_TIMESTAMP DEFAULT_GENERATED on update CURRENT_TIMESTAMP
heritage_audit_log
17 columns 0 rows
Column Type Nullable Default Extra Comment
PK id bigint NOT NULL - auto_increment
FK user_id int NULL -
username varchar(255) NULL -
FK object_id int NULL -
object_type varchar(100) NULL information_object
object_identifier varchar(255) NULL -
FK action varchar(100) NOT NULL -
FK action_category varchar(69) NULL update create, update, delete, view, export, import, batch, access, system
FK field_name varchar(100) NULL -
old_value text NULL -
new_value text NULL -
changes_json json NULL -
metadata json NULL -
ip_address varchar(45) NULL -
user_agent varchar(500) NULL -
session_id varchar(100) NULL -
FK created_at timestamp NULL CURRENT_TIMESTAMP DEFAULT_GENERATED
heritage_batch_item
9 columns 0 rows
Column Type Nullable Default Extra Comment
PK id bigint NOT NULL - auto_increment
FK job_id int NOT NULL -
FK object_id int NOT NULL -
FK status varchar(51) NULL pending pending, processing, success, failed, skipped
old_values json NULL -
new_values json NULL -
error_message text NULL -
processed_at timestamp NULL -
created_at timestamp NULL CURRENT_TIMESTAMP DEFAULT_GENERATED
heritage_batch_job
19 columns 0 rows
Column Type Nullable Default Extra Comment
PK id int NOT NULL - auto_increment
FK job_type varchar(100) NOT NULL -
job_name varchar(255) NULL -
FK status varchar(69) NULL pending pending, queued, processing, completed, failed, cancelled, paused
FK user_id int NOT NULL -
total_items int NULL 0
processed_items int NULL 0
successful_items int NULL 0
failed_items int NULL 0
skipped_items int NULL 0
parameters json NULL -
results json NULL -
error_log json NULL -
error_message text NULL -
progress_message varchar(500) NULL -
started_at timestamp NULL -
completed_at timestamp NULL -
FK created_at timestamp NULL CURRENT_TIMESTAMP DEFAULT_GENERATED
updated_at timestamp NULL CURRENT_TIMESTAMP DEFAULT_GENERATED on update CURRENT_TIMESTAMP
heritage_depreciation_schedule
10 columns 0 rows
Column Type Nullable Default Extra Comment
PK id int unsigned NOT NULL - auto_increment
FK heritage_asset_id int unsigned NOT NULL -
FK fiscal_year int NOT NULL -
fiscal_period varchar(20) NULL -
opening_value decimal(18,2) NULL -
depreciation_amount decimal(18,2) NULL -
closing_value decimal(18,2) NULL -
calculated_at datetime NULL -
notes text NULL -
created_at datetime NULL CURRENT_TIMESTAMP DEFAULT_GENERATED
heritage_financial_year_snapshot
25 columns 0 rows
Column Type Nullable Default Extra Comment
PK id int unsigned NOT NULL - auto_increment
FK repository_id int NULL -
FK accounting_standard_id int unsigned NULL -
financial_year_start date NOT NULL -
FK financial_year_end date NOT NULL -
FK asset_class_id int unsigned NULL -
total_assets int NULL 0
recognised_assets int NULL 0
not_recognised_assets int NULL 0
total_carrying_amount decimal(18,2) NULL 0.00
total_accumulated_depreciation decimal(18,2) NULL 0.00
total_impairment decimal(18,2) NULL 0.00
total_revaluation_surplus decimal(18,2) NULL 0.00
additions_count int NULL 0
additions_value decimal(18,2) NULL 0.00
disposals_count int NULL 0
disposals_value decimal(18,2) NULL 0.00
impairments_count int NULL 0
impairments_value decimal(18,2) NULL 0.00
revaluations_count int NULL 0
revaluations_value decimal(18,2) NULL 0.00
snapshot_data json NULL -
notes text NULL -
created_by int NULL -
created_at datetime NULL CURRENT_TIMESTAMP DEFAULT_GENERATED
heritage_impairment_assessment
23 columns 2 rows
Column Type Nullable Default Extra Comment
PK id int unsigned NOT NULL - auto_increment
FK heritage_asset_id int unsigned NOT NULL -
FK assessment_date date NOT NULL -
physical_damage tinyint(1) NULL 0
physical_damage_details text NULL -
obsolescence tinyint(1) NULL 0
obsolescence_details text NULL -
change_in_use tinyint(1) NULL 0
change_in_use_details text NULL -
external_factors tinyint(1) NULL 0
external_factors_details text NULL -
impairment_identified tinyint(1) NULL 0
carrying_amount_before decimal(18,2) NULL -
recoverable_amount decimal(18,2) NULL -
impairment_loss decimal(18,2) NULL -
carrying_amount_after decimal(18,2) NULL -
reversal_applicable tinyint(1) NULL 0
reversal_amount decimal(18,2) NULL -
reversal_date date NULL -
assessor_name varchar(255) NULL -
notes text NULL -
created_by int NULL -
created_at datetime NULL CURRENT_TIMESTAMP DEFAULT_GENERATED
heritage_journal_entry
22 columns 3 rows
Column Type Nullable Default Extra Comment
PK id int unsigned NOT NULL - auto_increment
FK heritage_asset_id int unsigned NOT NULL -
FK journal_date date NOT NULL -
journal_number varchar(50) NULL -
FK journal_type varchar(111) NOT NULL - recognition, revaluation, depreciation, impairment, impairment_reversal, derecognition, adjustment, transfer
debit_account varchar(50) NOT NULL -
debit_amount decimal(18,2) NOT NULL -
credit_account varchar(50) NOT NULL -
credit_amount decimal(18,2) NOT NULL -
description text NULL -
reference_document varchar(255) NULL -
FK fiscal_year int NULL -
fiscal_period int NULL -
FK posted tinyint(1) NULL 0
posted_by int NULL -
posted_at datetime NULL -
reversed tinyint(1) NULL 0
reversal_journal_id int unsigned NULL -
reversal_date date NULL -
reversal_reason text NULL -
created_by int NULL -
created_at datetime NULL CURRENT_TIMESTAMP DEFAULT_GENERATED
heritage_movement_register
18 columns 2 rows
Column Type Nullable Default Extra Comment
PK id int unsigned NOT NULL - auto_increment
FK heritage_asset_id int unsigned NOT NULL -
FK movement_date date NOT NULL -
FK movement_type varchar(84) NOT NULL - loan_out, loan_return, transfer, exhibition, conservation, storage_change, other
from_location varchar(255) NULL -
to_location varchar(255) NULL -
reason text NULL -
authorized_by varchar(255) NULL -
authorization_date date NULL -
expected_return_date date NULL -
actual_return_date date NULL -
condition_on_departure varchar(34) NULL - excellent, good, fair, poor
condition_on_return varchar(34) NULL - excellent, good, fair, poor
condition_notes text NULL -
insurance_confirmed tinyint(1) NULL 0
insurance_value decimal(18,2) NULL -
created_by int NULL -
created_at datetime NULL CURRENT_TIMESTAMP DEFAULT_GENERATED
heritage_popia_flag
13 columns 0 rows
Column Type Nullable Default Extra Comment
PK id int NOT NULL - auto_increment
FK object_id int NOT NULL -
FK flag_type varchar(105) NOT NULL - personal_info, sensitive, children, health, biometric, criminal, financial, political, religious, sexual
FK severity varchar(34) NULL medium low, medium, high, critical
description text NULL -
affected_fields json NULL -
detected_by varchar(33) NULL manual automatic, manual, review
FK is_resolved tinyint(1) NULL 0
resolution_notes text NULL -
resolved_by int NULL -
resolved_at timestamp NULL -
created_by int NULL -
created_at timestamp NULL CURRENT_TIMESTAMP DEFAULT_GENERATED
heritage_transaction_log
9 columns 23 rows
Column Type Nullable Default Extra Comment
PK id int unsigned NOT NULL - auto_increment
FK heritage_asset_id int unsigned NULL -
FK object_id int NULL -
FK transaction_type varchar(50) NOT NULL -
transaction_date date NULL -
amount decimal(18,2) NULL -
transaction_data json NULL -
user_id int NULL -
FK created_at datetime NULL CURRENT_TIMESTAMP DEFAULT_GENERATED
heritage_valuation_history
15 columns 2 rows
Column Type Nullable Default Extra Comment
PK id int unsigned NOT NULL - auto_increment
FK heritage_asset_id int unsigned NOT NULL -
FK valuation_date date NOT NULL -
previous_value decimal(18,2) NULL -
new_value decimal(18,2) NOT NULL -
valuation_change decimal(18,2) NULL -
valuation_method varchar(51) NULL - market, cost, income, expert, insurance, other
valuer_name varchar(255) NULL -
valuer_credentials varchar(255) NULL -
valuer_organization varchar(255) NULL -
valuation_report_reference varchar(255) NULL -
revaluation_surplus_change decimal(18,2) NULL -
notes text NULL -
created_by int NULL -
created_at datetime NULL CURRENT_TIMESTAMP DEFAULT_GENERATED
ipsas_asset_category
10 columns 9 rows
Column Type Nullable Default Extra Comment
PK id bigint unsigned NOT NULL - auto_increment
UQ code varchar(20) NOT NULL -
name varchar(255) NOT NULL -
description text NULL -
asset_type varchar(36) NULL heritage heritage, operational, mixed
depreciation_policy varchar(45) NULL none none, straight_line, reducing_balance
useful_life_years int NULL - Default useful life, NULL for heritage
account_code varchar(50) NULL - GL account code
is_active tinyint(1) NULL 1
created_at timestamp NULL CURRENT_TIMESTAMP DEFAULT_GENERATED
ipsas_audit_log
10 columns 0 rows
Column Type Nullable Default Extra Comment
PK id bigint unsigned NOT NULL - auto_increment
FK action_type varchar(50) NOT NULL -
FK entity_type varchar(50) NOT NULL -
entity_id bigint unsigned NOT NULL -
user_id int NULL -
ip_address varchar(45) NULL -
old_value json NULL -
new_value json NULL -
notes text NULL -
FK created_at timestamp NULL CURRENT_TIMESTAMP DEFAULT_GENERATED
ipsas_config
6 columns 9 rows
Column Type Nullable Default Extra Comment
PK id bigint unsigned NOT NULL - auto_increment
UQ config_key varchar(100) NOT NULL -
config_value text NULL -
description text NULL -
created_at timestamp NULL CURRENT_TIMESTAMP DEFAULT_GENERATED
updated_at timestamp NULL CURRENT_TIMESTAMP DEFAULT_GENERATED on update CURRENT_TIMESTAMP
ipsas_depreciation
13 columns 0 rows
Column Type Nullable Default Extra Comment
PK id bigint unsigned NOT NULL - auto_increment
FK asset_id bigint unsigned NOT NULL -
FK financial_year varchar(10) NOT NULL - e.g., 2025
period_start date NOT NULL -
period_end date NOT NULL -
opening_value decimal(15,2) NOT NULL -
depreciation_amount decimal(15,2) NOT NULL -
closing_value decimal(15,2) NOT NULL -
accumulated_depreciation decimal(15,2) NOT NULL -
calculation_method varchar(40) NOT NULL - straight_line, reducing_balance
rate_percent decimal(8,4) NULL -
notes text NULL -
calculated_at timestamp NULL CURRENT_TIMESTAMP DEFAULT_GENERATED
ipsas_disposal
15 columns 0 rows
Column Type Nullable Default Extra Comment
PK id bigint unsigned NOT NULL - auto_increment
FK asset_id bigint unsigned NOT NULL -
FK disposal_date date NOT NULL -
FK disposal_method varchar(67) NOT NULL - sale, donation, destruction, loss, theft, transfer, deaccession
carrying_value decimal(15,2) NOT NULL - Book value at disposal
disposal_proceeds decimal(15,2) NULL 0.00
gain_loss decimal(15,2) NULL -
recipient varchar(255) NULL - Buyer/recipient if applicable
authorization_ref varchar(100) NULL -
authorized_by varchar(255) NULL -
authorization_date date NULL -
reason text NULL -
documentation_ref varchar(255) NULL -
created_by int NOT NULL -
created_at timestamp NULL CURRENT_TIMESTAMP DEFAULT_GENERATED
ipsas_financial_year_summary
22 columns 0 rows
Column Type Nullable Default Extra Comment
PK id bigint unsigned NOT NULL - auto_increment
UQ financial_year varchar(10) NOT NULL -
year_start date NOT NULL -
year_end date NOT NULL -
opening_total_assets int NULL 0
opening_total_value decimal(15,2) NULL 0.00
additions_count int NULL 0
additions_value decimal(15,2) NULL 0.00
disposals_count int NULL 0
disposals_value decimal(15,2) NULL 0.00
revaluations_increase decimal(15,2) NULL 0.00
revaluations_decrease decimal(15,2) NULL 0.00
impairments decimal(15,2) NULL 0.00
depreciation decimal(15,2) NULL 0.00
closing_total_assets int NULL 0
closing_total_value decimal(15,2) NULL 0.00
FK status varchar(29) NULL open open, closed, audited
closed_by int NULL -
closed_at datetime NULL -
notes text NULL -
created_at timestamp NULL CURRENT_TIMESTAMP DEFAULT_GENERATED
updated_at timestamp NULL CURRENT_TIMESTAMP DEFAULT_GENERATED on update CURRENT_TIMESTAMP
ipsas_heritage_asset
31 columns 0 rows
Column Type Nullable Default Extra Comment
PK id bigint unsigned NOT NULL - auto_increment
UQ asset_number varchar(50) NOT NULL -
information_object_id int NULL - Link to AtoM record
FK category_id bigint unsigned NULL -
title varchar(500) NOT NULL -
description text NULL -
location varchar(255) NULL -
FK repository_id int NULL - Link to AtoM repository
acquisition_date date NULL -
acquisition_method varchar(67) NULL unknown purchase, donation, bequest, transfer, found, exchange, unknown
acquisition_source varchar(255) NULL -
acquisition_cost decimal(15,2) NULL -
acquisition_currency varchar(3) NULL USD
FK valuation_basis varchar(59) NULL nominal historical_cost, fair_value, nominal, not_recognized
current_value decimal(15,2) NULL -
current_value_currency varchar(3) NULL USD
current_value_date date NULL -
depreciation_policy varchar(45) NULL none none, straight_line, reducing_balance
useful_life_years int NULL -
residual_value decimal(15,2) NULL 0.00
accumulated_depreciation decimal(15,2) NULL 0.00
insured_value decimal(15,2) NULL -
insurance_policy varchar(100) NULL -
insurance_expiry date NULL -
FK status varchar(78) NULL active active, on_loan, in_storage, under_conservation, disposed, lost, destroyed
condition_rating varchar(43) NULL good excellent, good, fair, poor, critical
risk_level varchar(34) NULL low low, medium, high, critical
risk_notes text NULL -
created_by int NOT NULL -
created_at timestamp NULL CURRENT_TIMESTAMP DEFAULT_GENERATED
updated_at timestamp NULL CURRENT_TIMESTAMP DEFAULT_GENERATED on update CURRENT_TIMESTAMP
ipsas_impairment
19 columns 0 rows
Column Type Nullable Default Extra Comment
PK id bigint unsigned NOT NULL - auto_increment
FK asset_id bigint unsigned NOT NULL -
FK assessment_date date NOT NULL -
physical_damage tinyint(1) NULL 0
obsolescence tinyint(1) NULL 0
decline_in_demand tinyint(1) NULL 0
market_value_decline tinyint(1) NULL 0
other_indicator tinyint(1) NULL 0
indicator_description text NULL -
carrying_amount decimal(15,2) NOT NULL -
recoverable_amount decimal(15,2) NULL -
impairment_loss decimal(15,2) NULL -
impairment_recognized tinyint(1) NULL 0
recognition_date date NULL -
is_reversal tinyint(1) NULL 0
reversal_amount decimal(15,2) NULL -
notes text NULL -
assessed_by int NOT NULL -
created_at timestamp NULL CURRENT_TIMESTAMP DEFAULT_GENERATED
ipsas_insurance
20 columns 0 rows
Column Type Nullable Default Extra Comment
PK id bigint unsigned NOT NULL - auto_increment
FK asset_id bigint unsigned NULL - NULL for blanket policies
FK policy_number varchar(100) NOT NULL -
policy_type varchar(59) NOT NULL - all_risks, named_perils, blanket, transit, exhibition
insurer varchar(255) NOT NULL -
coverage_start date NOT NULL -
FK coverage_end date NOT NULL -
sum_insured decimal(15,2) NOT NULL -
currency varchar(3) NULL USD
premium decimal(12,2) NULL -
deductible decimal(12,2) NULL -
coverage_details text NULL -
exclusions text NULL -
FK status varchar(50) NULL active active, expired, cancelled, pending_renewal
renewal_reminder_sent tinyint(1) NULL 0
broker_name varchar(255) NULL -
broker_contact varchar(255) NULL -
created_by int NOT NULL -
created_at timestamp NULL CURRENT_TIMESTAMP DEFAULT_GENERATED
updated_at timestamp NULL CURRENT_TIMESTAMP DEFAULT_GENERATED on update CURRENT_TIMESTAMP
ipsas_valuation
20 columns 0 rows
Column Type Nullable Default Extra Comment
PK id bigint unsigned NOT NULL - auto_increment
FK asset_id bigint unsigned NOT NULL -
FK valuation_date date NOT NULL -
FK valuation_type varchar(58) NOT NULL - initial, revaluation, impairment, reversal, disposal
valuation_basis varchar(61) NOT NULL - historical_cost, fair_value, nominal, replacement_cost
previous_value decimal(15,2) NULL -
new_value decimal(15,2) NOT NULL -
currency varchar(3) NULL USD
change_amount decimal(15,2) NULL -
change_percent decimal(8,4) NULL -
valuer_name varchar(255) NULL -
valuer_qualification varchar(255) NULL -
valuer_type varchar(38) NULL internal internal, external, government
valuation_method text NULL - Description of method used
market_evidence text NULL -
comparable_sales text NULL -
documentation_ref varchar(255) NULL -
notes text NULL -
created_by int NOT NULL -
created_at timestamp NULL CURRENT_TIMESTAMP DEFAULT_GENERATED
Notes

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PK Primary Key FK Foreign Key / Index UQ Unique Constraint
Table structures are read live from the database. Row counts reflect current data.