Lump Sum Purchase Calculator

A business will often purchase a group of assets, known as a basket purchase, for a lump sum total cost. This lump sum purchase calculator uses the relative fair market value method to allocate this total cost to each of the individual assets.

The cost allocation is useful as it allows the assets to be separated into various asset categories such as property, plant, and equipment, which can then be recorded in the accounting records and depreciated at the appropriate rate for that asset category.

Using the Lump Sum Purchase Calculator

This lump sum purchase calculator can be used to allocate the total purchase cost of a group of up to 12 assets in proportion to the fair market value of each asset at the time of purchase.


The Excel lump sum purchase calculator, available for download below, is used by entering details relating to the lump sum purchase amount and the fair market value of each asset.

lump sum purchase calculator v 1.01
Lump Sum Purchase Calculator Preview

Costs to Allocate

Enter the lump sum purchase amount.


For each asset enter an asset description and its estimated fair market value at the date of purchase.

A maximum of up to 12 assets can be entered. If there are less than 12 assets in the lump sum purchase then leave the description blank and enter zero for the fair market value amount.

The lump sum purchase calculator calculates the total fair market value for the purchase and an allocation % for each asset based on its relative fair market value.

Using the allocation percentage the calculator allocates the lump sum purchase amount between the group of assets.

Lump Sum Purchase Calculator Download

The lump sum purchase worksheet is available for download in Excel format by following the link below.

The lump sum purchase calculator is one of many financial calculators used in bookkeeping and accounting, discover another at the links below.

Notes and major health warnings
Users use this lump sum purchase template at their own risk. We make no warranty or representation as to its accuracy and we are covered by the terms of our legal disclaimer, which you are deemed to have read. This is an example of a basket purchase allocation calculator that you might use. It is a purely illustrative of a relative fair market value calculator. This is not intended to reflect general standards or targets for any particular company or sector. If you do spot a mistake in the lump sum purchase excel worksheet, please let us know and we will try to fix it.
Lump Sum Purchase Calculator August 11th, 2017Team

You May Also Like

Related pages

bank account ledger templatebond amortization calculatorexcess and obsolete inventory accountingadvance from customer journal entryformula future value of an annuityjournal entry for deferred revenue expenditurepayback equationaccounting break even calculatorending inventory equationerrors detected by trial balancetimes interest earned tie ratiohow to fill out a ledger sheetcapital receipts examplesaccounting equation worksheethow to calculate effective annual interest ratedebit and credit entriestable of annuity factorshow to prepare a contribution format income statementcompounding in excelaccounts receivable turnover ratio in dayscost of goods manufactured formula accountingmeaning of amortisationcompounding continuously equationaccrual entries in accountingtrial balance definition in accountingsunk cost accountingformula for calculating markup percentagewhat does gross payroll meanaccounts payable ledgerfob transportationadjusting journal entry examplesperpetuity ratebookkeeping to trial balanceinventory on hand adjusting entryformula for roceexcel payback perioddifference between bank statement and bank reconciliationinstallment loan formulahow to calculate dso on accounts receivablesallowance for doubtful accounts journal entriesallowance for doubtful accounts income statementcontra account journal entrythe declining balance method of depreciation producesusefulness of variance analysiscontra accounts in accountingbills receivable and bills payable meaningclosing entries for inventoryfob destination freight prepaid and allowedaccounting ratios formulasdepreciation journal entry exampleformula liquidity ratiolabor efficiency variancereconciliation templateexpense claim form templatehow to prepare cash flow statement from trial balancewhich of these equations shows how installment loans are calculateddisbursement journal templatebad debts accounting entryfinance lease accounting example lesseereceived invoice journal entryjournal entry for cash withdrawal from bankconsumables examplesthe present value of an annuitydiminishing balance method depreciationjournal entry for merchandise inventoryjournal entries for perpetual inventory systemwhat is nsf checkwip productionincome statement multiple stepperiodic inventory system definitionnpv formula excellifo exampleaccounts receivable aged trial balancelifo creditprepaid expenses entry in tallyexcel bookkeepingretail bookkeepingcalculating interest rate in excelstatement of comprehensive income layout