Fixed asset register

Basis cost and accumulated depreciation from the register's own movements
Net book value—
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Columns
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New categoryCategories
A category names the three accounts its assets post to, so vehicles and fittings can sit in different lines of the statement without every posting rule knowing about them (Section 72).
Capitalise an asset
Depreciation starts at the capitalisation date, not acquisition: goods that arrived in June and were commissioned in August do not depreciate for those two months (Section 72).
Depreciation run
AssetCategoryPeriodCharge
The charges for a period appear here once the run is made.
One journal per category, and idempotent per period — a run repeated is the error that quietly halves an asset's life.
Impairment test
Tested on a cash-generating unit because racking earns nothing without the warehouse around it, and a reversal is capped at what would have been carried had nothing been impaired (Appendix Q.4).
Dispose
Cost and accumulated depreciation both come out at gross. An asset removed at its net amount leaves the register and the ledger disagreeing about what was ever owned.
PeriodChargeAccumulated depreciationNet book value
No asset movements yet. Assets appear here once they are capitalised — the register is built from its own movements, so nothing is entered on this screen.