M

Fixed AssetEdit

Fixed assets are long-term tangible assets that your business owns and uses in its operations to generate income. These assets typically have a useful life of more than one year.

Common examples of fixed assets include buildings, land, vehicles, machinery, office equipment, furniture, and computer hardware.

Setting Up Your Fixed Asset

Use this form to record a new fixed asset or edit an existing one. You'll need to provide details about the asset, including its description, purchase date, cost, and depreciation information.

The system will automatically calculate depreciation based on the method and parameters you specify. This ensures accurate financial reporting and tax compliance.

Important Considerations

Before creating a fixed asset, ensure you have the following information ready:

• Purchase invoice or receipt showing the asset's cost

• Expected useful life of the asset in your business

• Estimated residual value at the end of its useful life

• Preferred depreciation method for the asset

Form Fields

Complete the fields below to set up your fixed asset. Required fields are marked with an asterisk.

Item code

Enter a unique code or reference number to identify this fixed asset.

Asset codes are optional but recommended for asset tracking and physical verification. Common formats include asset tags, serial numbers, or internal reference codes.

This code appears in the fixed asset register and helps match physical assets to accounting records.

Item name

Enter a descriptive name for the fixed asset that clearly identifies what it is.

Use specific names that distinguish similar assets. Examples: 'Dell Laptop - Finance Dept', '2019 Toyota Hilux - Reg ABC123', or 'Office Building - 123 Main Street'.

This name appears in all reports and the fixed asset register.

Depreciation rate

Enter the annual depreciation rate as a percentage without the % symbol.

For example, enter 20 for 20% per year, or 10 for 10% per year. This rate is applied using the diminishing value (declining balance) method.

The depreciation expense is automatically calculated and posted to the profit and loss statement based on this rate.

Description

Enter additional details about the fixed asset to help with identification and management.

Include information such as: serial numbers, model numbers, purchase date, supplier details, warranty information, physical location, or technical specifications.

This description is for internal reference and does not appear on financial statements.

Division

Assign this fixed asset to a specific division for divisional cost allocation.

The asset's depreciation expense will be allocated to the selected division in divisional profit reports.

This field only appears if divisions are enabled under SettingsDivisions.

Control account - acquisition cost

Select a custom control account to categorize this asset differently from the default fixed assets account.

Custom control accounts help separate different asset types on the balance sheet, such as vehicles, equipment, buildings, or computer hardware.

This field only appears if custom control accounts for fixed assets have been created under SettingsControl Accounts.

Control account - accumulated depreciation

Select a custom accumulated depreciation account to track this asset's depreciation separately.

This account accumulates all depreciation expenses for this asset over its useful life, reducing the asset's net book value on the balance sheet.

This field only appears if custom control accounts for accumulated depreciation have been created under SettingsControl Accounts.

Custom depreciation expense account

Enable this option to record depreciation expense to a specific account rather than the default.

Useful when different types of assets need their depreciation tracked separately in the profit and loss statement.

CustomDepreciationExpenseAccountSelection

Select the profit and loss account where this asset's depreciation expense will be recorded.

Choose an appropriate expense account based on the asset type or department. For example, 'Vehicle Depreciation' for vehicles or 'Office Equipment Depreciation' for computers.

Disposed fixed asset

Check this box when the fixed asset is no longer owned by the business due to sale, disposal, or write-off.

Marking an asset as disposed stops future depreciation calculations and removes it from active asset lists.

The asset and its history remain in the system for reporting purposes.

Date of disposal

Enter the date when the asset was sold, scrapped, or otherwise disposed of.

Depreciation is automatically calculated up to this date. Any gain or loss on disposal is calculated based on the net book value at this date.

CustomExpenseAccountForDisposal

Select the profit and loss account to record any gain or loss when this asset is disposed of.

The gain or loss is automatically calculated as the difference between the disposal proceeds and the asset's net book value.

If not specified, the default Fixed Asset Loss on Disposal account is used.