Fixed Assets · Capital Asset Accounting
Capital Asset Valuation & Multi-Book Depreciation Engine
Complete asset lifecycle management: Construction-in-Progress (CIP) capitalization, straight-line statutory vs MACRS tax books, and automated monthly depreciation runs.
ILLUSTRATIVE PRODUCT SCENARIO
Gross Property, Plant & Equip
$128.5M USD
Historic Cost Basis
Accumulated Depreciation
-$41.2M USD
Net Book Value: $87.3M
Monthly Depreciation Run
$1.12M Pending
FY2026-M08 Scheduled Run
Active CIP Projects
$4.4M in Progress
SMT Line Capitalization Staged
Asset Class Rollforward & Valuation
Dual Book: US GAAP & Tax MACRSPlant Machinery & SMT Lines
$64.2M Cost
Useful Life: 7 Years (Straight-Line)
Net Book Value: $42.8M | Monthly: $764K
Cloud Servers & Hardware Clusters
$32.1M Cost
Useful Life: 3 Years (Straight-Line)
Net Book Value: $18.4M | Monthly: $267K
Facilities & Leasehold Improvements
$32.2M Cost
Useful Life: 15 Years (Straight-Line)
Net Book Value: $26.1M | Monthly: $89K
Gate 3 Dependency: Monthly depreciation postings required prior to period close.