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Accounting - Asset register
Asset register
An asset register includes details about the non-current assets owned by a
business. The main reason for keeping an asset register is to enable the
easy access to and retrieval of details relating to the asset. This is
possible because they are kept as separate records.
The types of details that are included in a record are:
* the make and supplier of the asset
* the purchase price and date
* the model number
* the estimated life of the asset
* the depreciation rate and method used
* the insurance value, company and policy
* the estimated disposal value
Model number
999 999 999
Depreciation method
Diminishing balance
Make
IBM
Ledger a/c number
A11
Supplier
IBM
Insurer
Xwell
Xwell
$4 000
Policy number
221 221
Purchase date
1.7.2001
Sum insured
Replacement value
Estimated life
3 years
Estimated disposal value
$900
Depreciation rate
40%
New/second hand
New
DATE
DETAILS
DEPRECIATION
ACCUMULATED DEPRECIATION
UNEXPIRED COST
1.7.2001
Purchase
4 000
30.6.2002
Depreciation
1 600
1 600
2 400
30.6.2003
Depreciation
960
2 560
1 440
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