Fixed assets under the temporal method, are reported at historical translation rates. 486,000 / 100 = $4,860. Under current rate, fixed assets are translated at the current rate (486,000 / 150) = $3,240, a difference of $1,620.
Even though it is a balance sheet account, under the temporal method, long term debt is considered a monetary liability and is translated at the current rate. Under the current rate method, long-term debt is also translated at the current rate, so the difference between the two methods is $0
