Fixed assets
Fixed assets
Fixed assets are canonical records used for bookkeeping review, posting, and period-based reporting. The goal is that the register remains stable and audit-friendly while automation depends on deterministic identifiers and references.
Ownership
Owner: bus assets. This module is responsible for implementing write operations for this object and is the only module that should directly change the canonical datasets for it.
Secondary read-only use cases are provided by these modules when they consume this object for validation, matching, posting, or reporting:
bus journal receives depreciation and disposal postings produced from asset records. bus accounts provides accounts referenced by asset posting fields, and bus validate checks schema and reference integrity for asset datasets.
Actions
Register a fixed asset records acquisitions so depreciation and disposals can be booked deterministically. Depreciate fixed assets generates period depreciation from register data, and Dispose of a fixed asset records disposals and produces journal posting intent.
Properties
Core asset fields are asset_id, name, acquired_date, and cost.
Posting and method fields are asset_account_id, depreciation_account_id, expense_account_id, depreciation_method, and life_months.
Relations
A fixed asset belongs to the workspace’s accounting entity. Scope is derived from the workspace root directory rather than from a per-row key.
Fixed assets reference ledger accounts for posting intent, typically including an asset account, an accumulated depreciation account, and a depreciation expense account.
Depreciation and disposal workflows are period-based and produce posting intent for a given accounting period.