Fixed Assets Register
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 · juillet 2026
Do I need to fill in the disposal fields if nothing was sold this year?
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.
Source : FRC — FRS 102 Section 17, Property, Plant and Equipment (cost model, depreciation and derecognition on disposal); ACCA Financial Reporting (FR), non-current asset disposals. · mise à jour 2026
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Tout savoir sur Fixed Assets Register
📋Présentation+
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.
💡 Bonnes pratiques
- Keep the fixed asset register at the individual asset level, not just by class — it's the only way to calculate an accurate profit or loss when a single item is disposed of.
- A large loss on disposal relative to net book value often signals that the depreciation policy underestimated how fast the asset actually lost value — review the useful life assumption.
- Reconcile the register's closing net book value total to the balance sheet fixed assets note at every year end.
🔢 Exemple concret
£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.
📖Guide d'utilisation+
Comment utiliser ce calculateur
- 1
Enter the asset's cost and accumulated depreciation brought forward.
- 2
Enter the annual depreciation charge and any additions in the year.
- 3
If an asset was disposed of, enter the disposal proceeds, and its original cost and accumulated depreciation.
- 4
Read the closing net book value and any profit or loss on disposal.
📚Glossaire+
- Net book value
- An asset's cost minus accumulated depreciation to date — the carrying value shown on the balance sheet, distinct from its market or resale value.
- Profit or loss on disposal
- The difference between the proceeds received on disposal and the asset's net book value at the date of disposal — a gain if proceeds exceed net book value, a loss if they fall short.
ℹ️Sources & MAJ+
Dernière mise à jour des données
7 juillet 2026
Sources et références
FRC — FRS 102 Section 17, Property, Plant and Equipment (cost model, depreciation and derecognition on disposal); ACCA Financial Reporting (FR), non-current asset disposals.
Les données de ce calculateur sont mises à jour régulièrement pour refléter les derniers barèmes officiels. En cas de doute, consultez les sources officielles mentionnées ci-dessus.
FAQ — Fixed Assets Register
Do I need to fill in the disposal fields if nothing was sold this year?+
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.
Why might the closing net book value differ from the market value of the 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.