# Write-off of the Calin meter installation labour (31 Mar 2026)

# Write-off of the Calin meter installation labour (31 Mar 2026)

**Decided and booked 30 Oct 2026.** UGX 2,001,841.38 of Green Volta labour for installing the Calin meters came off Sezibwa Phase 1 as at 31 Mar 2026, when those meters were replaced. FY2025-26 expense rose by 1,701,290.95, and FY2026-27 depreciation falls by 340,258.19. This follows on from decision 4 on [the migration decisions page](/link/208).

## Why

- The labour was for installing the Calin smart meters at Sezibwa in September 2025. Dansturn paid it, and Open Collective repaid him on 7 Oct 2025: USD 582.00 at 3,439.59 ([ACC-JV-2026-00026](https://erpnext.nearlyfreeenergy.com/desk/journal-entry/ACC-JV-2026-00026)). It was capitalised into Phase 1 on 29 Oct 2026 ([ACC-JV-2026-00147](https://erpnext.nearlyfreeenergy.com/desk/journal-entry/ACC-JV-2026-00147)).
- At the end of March 2026 the 10 Calin meters were replaced with CHINT DDSU666 meters: the 9 on Green Volta INV-000117 plus one of the INV-000057 pair. The Calin meters are being donated to EnAccess (29 Aug 2026 check-in).
- Under IFRS for SMEs, when part of an asset is replaced, the replaced part's carrying amount comes off and the loss goes to profit or loss (s.17.6, s.17.27–17.30). The [Fixed assets policy](/link/213) has no partial-disposal rule, so this follows the standard.
- Only the labour is affected. The Calin meters themselves were expensed as metering samples on 23 Jun 2025 ([ACC-JV-2026-00012](https://erpnext.nearlyfreeenergy.com/desk/journal-entry/ACC-JV-2026-00012), 4,761,522.42 to 5228).

## The numbers

UGX, Sezibwa cost centre.

| | Before | After | Change |
|---|---:|---:|---:|
| Phase 1 cost in 1711 | 11,885,613.34 | 9,883,771.96 | −2,001,841.38 |
| FY26 depreciation, Phase 1 (30 Sep 2025–30 Jun 2026) | 1,784,470.17 | 1,483,919.74 | −300,550.43 |
| FY26 depreciation, Calin labour (30 Sep 2025–31 Mar 2026) | – | 200,732.59 | +200,732.59 |
| Loss on disposal, 31 Mar 2026 (5222) | – | 1,801,108.79 | +1,801,108.79 |
| **Total FY26 expense** | **1,784,470.17** | **3,485,761.12** | **+1,701,290.95** |
| FY27 depreciation, 30 Jun 2027 | 2,020,228.63 | 1,679,970.44 | −340,258.19 |

Depreciation is 20% a year on the reducing balance (Microgrid Equipment, URA Class 3), with days counted inclusively, the same way ERPNext's schedule works. No cash moved.

## What was booked in ERPNext

| Step | Record | UGX |
|---|---|---:|
| Phase 1's original FY26 depreciation cancelled | [ACC-JV-2026-00156](https://erpnext.nearlyfreeenergy.com/desk/journal-entry/ACC-JV-2026-00156) | 1,784,470.17 |
| Phase 1 re-issued without the labour | [ACC-ASS-2026-00001-1](https://erpnext.nearlyfreeenergy.com/desk/asset/ACC-ASS-2026-00001-1) | 9,883,771.96 |
| Calin labour as its own record, scrapped 31 Mar 2026 | [ACC-ASS-2026-00005](https://erpnext.nearlyfreeenergy.com/desk/asset/ACC-ASS-2026-00005) | 2,001,841.38 |
| Depreciation to 31 Mar 2026 (5203) | [ACC-JV-2026-00157](https://erpnext.nearlyfreeenergy.com/desk/journal-entry/ACC-JV-2026-00157) | 200,732.59 |
| Loss on disposal (5222) | [ACC-JV-2026-00158](https://erpnext.nearlyfreeenergy.com/desk/journal-entry/ACC-JV-2026-00158) | 1,801,108.79 |
| Phase 1 depreciation, 30 Jun 2026 | posts on the nightly run of 31 Oct | 1,483,919.74 |

## Accountant's answers (30 Oct 2026)

- Derecognise under s.17.6, dated 31 Mar 2026: agreed.
- Method: a separate asset record, then scrapped.
- Tax: add the 1,801,108.79 loss back in the FY2025-26 tax computation. A comment on [ACC-JV-2026-00158](https://erpnext.nearlyfreeenergy.com/desk/journal-entry/ACC-JV-2026-00158) says so.
- Auditor note: the Calin meters were expensed as samples in FY2024-25, but they were Sezibwa's production meters from September 2025 to March 2026. This is noted in a comment on [ACC-JV-2026-00012](https://erpnext.nearlyfreeenergy.com/desk/journal-entry/ACC-JV-2026-00012).

## Approval

Reviewed by Aaron Tushabe. Approved by Hillary Arinda, as relayed by Aaron on 30 Oct 2026. **Hillary:** please confirm with a comment on this page so your sign-off is on record.