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.
Dane zweryfikowane · lipiec 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.
Źródło: FRC — FRS 102 Section 17, Property, Plant and Equipment (cost model, depreciation and derecognition on disposal); ACCA Financial Reporting (FR), non-current asset disposals. · zaktualizowano 2026
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Wszystko o Fixed Assets Register
📋Prezentacja+
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.
💡 Dobre praktyki
- 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.
🔢 Konkretny przykład
£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.
📖Instrukcja użycia+
Jak korzystać z tego kalkulatora
- 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.
📚Słowniczek+
- 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.
ℹ️Źródła i aktualizacje+
Ostatnia aktualizacja danych
7 lipca 2026
Źródła i odniesienia
FRC — FRS 102 Section 17, Property, Plant and Equipment (cost model, depreciation and derecognition on disposal); ACCA Financial Reporting (FR), non-current asset disposals.
Dane tego kalkulatora są regularnie aktualizowane zgodnie z najnowszymi oficjalnymi stawkami. W razie wątpliwości sprawdź oficjalne źródła wymienione powyżej.
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.