Roll forward an asset's cost and accumulated depreciation through additions and disposals in the period to get the closing net book value and any profit or loss on disposal.
Données vérifiées · July 2026
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A fixed asset register tracks each asset class from opening cost and accumulated depreciation, through additions and the current year's depreciation charge, to a closing net book value. When an asset is disposed of, comparing the sale proceeds to its net book value at disposal (original cost less accumulated depreciation on that specific asset) gives a profit or loss on disposal, which must be recognised in the profit and loss account.
£50,000 asset cost, £15,000 accumulated depreciation brought forward, £5,000 annual depreciation and no additions or disposals: closing net book value of £30,000.
Enter the asset's cost and accumulated depreciation brought forward.
Enter the annual depreciation charge and any additions in the year.
If an asset was disposed of, enter the disposal proceeds, and its original cost and accumulated depreciation.
Read the closing net book value and any profit or loss on disposal.
Last data update
July 7, 2026
Sources and references
FRC — FRS 102 Section 17, Property, Plant and Equipment (cost model, depreciation and derecognition on disposal); ACCA Financial Reporting (FR), non-current asset disposals.
The data in this calculator is updated regularly to reflect the latest official rates. When in doubt, consult the official sources listed above.
No — leave disposal proceeds, disposal original cost and disposal accumulated depreciation at zero; the calculator will only compute a profit or loss on disposal if you enter figures for a disposed asset.
Depreciation under UK GAAP allocates cost systematically over useful life and does not attempt to track fair market value — an asset can be fully depreciated while still in productive use, or carry a higher net book value than it would fetch on resale.