Resources: Fixed-asset accounting
Articles on fixed-asset accounting.
Articles on the register, the close, the audit and the accounting standards that govern fixed assets. Each article states its publication and review dates and its authority.
RunPrintExport PDFExcelWordCSVSave as custom reportBookFederalStateAMTFY 2026 · Period 9 · Sep
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Northfield Manufacturing, Inc.
Fixed-asset roll-forward, all classesSchedule: Book · 1 Jan to 30 Sep 2026 · Ties to the dashboard and the home page
Fixed-asset roll-forward, all classesSchedule: Book · 1 Jan to 30 Sep 2026 · Ties to the dashboard and the home page
| Line | Cost | Accumulated depreciation | Net book value |
|---|---|---|---|
| Beginning balance, 1 Jan 2026 | 5,993,830.00 | (2,884,102.55) | 3,109,727.45 |
| Additions | 386,700.00 | 386,700.00 | |
| Transfers in from CIP | 142,000.00 | 142,000.00 | |
| Disposals | (91,250.00) | 88,430.10 | (2,819.90) |
| Depreciation expense, periods 1 to 9 | (647,137.17) | (647,137.17) | |
| Balance, 30 Sep 2026 | 6,431,280.00 | (3,442,809.62) | 2,988,470.38 |
Run 30 Sep 2026 14:02 by M. ReyesPage 1 of 1
1,284 records · Fiscal 2026 · Period 9 openSchedule: Book · Signed in as M. Reyes
| Date | Title | Category |
|---|---|---|
| 2026-08-18 | Ghost assets: what a physical count finds, what they cost, and how to run the count | Fixed-asset accounting |
| 2026-07-14 | Changing a useful life: a change in estimate, applied prospectively, and documented | Fixed-asset accounting |
| 2026-06-30 | Construction in progress: what to accumulate, when to capitalise, and how to split a project into assets | Fixed-asset accounting |
| 2026-03-24 | Business personal property tax: the rendition from the register, by state pattern | Fixed-asset accounting |
| 2026-03-10 | Book versus tax depreciation and the deferred tax liability, over five years | Fixed-asset accounting |
| 2026-02-03 | ASC 360 impairment of fixed assets: the trigger, the recoverability test and what to record | Fixed-asset accounting |
| 2026-01-27 | Reconciling the fixed-asset subledger to the ledger at month-end | Fixed-asset accounting |
| 2026-01-13 | The fixed-asset roll-forward: how to build it and what the auditor tests | Fixed-asset accounting |
Other categories: Depreciation, Government, Software and switching. All resources.