Link an asset to its acquisition

The native asset register tracks cost and depreciation. Registering an asset does not book its purchase. Enter its actual cost, residual value, acquisition date, useful life and appropriate accounts. Useful life must be a whole number from 1 to 100 years, and money must have no more than two decimal places.

If saving fails to return a confirmation, retry the unchanged form. The same registration returns the saved asset instead of creating a duplicate. If you changed details after an uncertain save and the system says the earlier registration succeeded, reopen that asset from the register before continuing.

Use Korrigera ursprungliga uppgifter to correct originally entered facts. First correct any disposal and all posted depreciation, then release the acquisition assignment. Review the complete form, explain Orsak till korrigeringen and choose Spara korrigerade uppgifter. Ursprungliga uppgifter och korrigeringar retains the original and replacement values. Then review and link acquisition evidence again before posting replacement depreciation. This correction creates no ledger entry itself. It is for incorrect original facts; it is not a prospective change to a previously reasonable depreciation estimate.

Open the asset and use Anskaffningsunderlag. Enter Verifikationsår and Verifikationsnummer, then choose Granska verifikation. Review the date, description and unassigned cost on the selected asset account before choosing Koppla anskaffning. Linking attributes an existing posting; it does not create another purchase or payment.

Several assets may share a purchase voucher, but their combined assigned cost cannot exceed the cost posted to that account. An asset needs valid acquisition evidence before depreciation can be posted. Reversed acquisition evidence remains visible and blocks further depreciation pending correction review.

To change a link, first correct all its posted depreciation and any disposal. Enter Orsak till rättelse and choose Rätta anskaffningskoppling. This releases the cost for reassignment without changing the purchase voucher. Inspect and link the correct acquisition, then post the appropriate replacement depreciation. Earlier links and correction reasons remain under Tidigare anskaffningskopplingar.

Choose Datum taget i bruk and Avskrivningsprincip explicitly. Årlig bokföring, proportionellt efter faktiska dagar spreads cost less residual value over the actual days of useful life, including partial first and final years. The schedule shows the covered dates and posts each year's portion at December 31. A February 29 anniversary becomes February 28 when the final year is not a leap year; the end date is exclusive. Fullt årsbelopp från året taget i bruk instead assigns a full annual amount from the year placed in service. Existing assets retain their original acquisition-year convention and show that a separate service date was not recorded.

Review whether the selected accounting policy fits the asset. This register does not calculate tax depreciation or automatically select useful life, accounts or a policy. Post completed periods in order. Rounding never takes the total below the chosen residual value. An accounting correction retains the original depreciation and allows a replacement.

Bokförda avskrivningar och rättelser shows each schedule period, actual posting date and voucher number. Enter Bokföringsdatum för rättelse and Orsak before choosing Återför avskrivning beside a normal depreciation entry. Final disposal depreciation is corrected together with its complete disposal entry instead.

Before posting a replacement or late adjustment, review Bokföringsdatum för avskrivning. It may differ from the original schedule period when an adjustment belongs in a later open accounting period; explain the difference in the reason field. The date cannot precede the period end, acquisition entry or correction being replaced, and cannot be in the future. A stale schedule review is refused. The schedule period and actual posting date remain separate in history.

For disposal, use Avyttring av tillgång. Enter Utrangerings- eller rättelsedatum and Orsak, then select Typ av avyttring. Choose Utrangering utan försäljningsintäkt for retirement without proceeds, or Försäljning med bokförd intäkt when the sale has already been posted. Then choose Granska utrangering. The review derives final depreciation from the retained policy and shows the remaining value. Daily proration includes the disposal day; the full-year policy includes the disposal year's annual amount. Earlier years must already be posted or corrected.

Select Förlustkonto when a remaining value exists, then choose Bokför granskad utrangering. This posts final depreciation and removes the asset's remaining book value together. It does not record sale proceeds. To correct it, enter a permitted correction date and reason and choose Återför utrangering. Reversal restores the asset and retains the retirement history. Correct retirement before changing earlier depreciation.

For a sale, enter its original voucher year and number, Ursprungligt konto för försäljningsintäkt and Nettointäkt tilldelad tillgången (NOK). The amount is net income, excluding VAT, assigned to this asset. Several assets may share a sale voucher, but their combined assigned proceeds cannot exceed the posted net income. Review the source, carrying value and gain or loss. Choose Vinstkonto for a gain, or the loss account for a loss. Disposal reclassifies the already posted income into the net gain or loss; it does not post cash, the receivable or VAT again. Reverse disposal before correcting the original sale voucher. A reversal releases those proceeds for a corrected assignment while retaining the old evidence.

Review the acquisition purchase using Review, approve and book native accounting purchases and the resulting books using Read native accounting reports and account history. The disposal workflow does not decide the original sale's VAT treatment; that belongs to its reviewed sales entry.

An earlier version could mark an asset disposed without recording disposal accounting. Such an asset shows Tidigare avyttring behöver granskas. Review its ledger and depreciation history, enter Orsak till att registerstatus återställs and choose Återställ i anläggningsregistret. This restores only its register status and retains the reason; no accounting entry changes. Review acquisition evidence and use the regular disposal workflow if the asset was actually retired or sold. Recorded disposals require their normal accounting correction instead.

Use Jämför register och huvudbok to compare current attributed cost, active depreciation and disposal evidence with today's ledger balances. The comparison lists differences, missing or reversed acquisition evidence and legacy status-only disposals. Choose Öppna tillgång beside an issue to review its asset. Balances in fixed-asset account groups 10–12 that are not used by this register are listed separately, rather than treated as registered assets. A matching result applies to the accounts and evidence in this register, not to every possible asset owned by the company.

View-only accounting roles can read the asset register, schedules, evidence previews and history. Registration, corrections, acquisition attribution, recovery, depreciation and disposal require write access; their actions are unavailable to viewers.

New registrations start with a blank Anskaffningsdatum; enter the date supported by the acquisition evidence. The service date must be a valid date on or after it. An open correction retains the saved version you originally reviewed, so background refreshes cannot approve overwriting newer facts. Saving rechecks current company editing access, keeps the fields fixed and prevents closing the review until the result arrives. Failed saves preserve the form for review.

Asset cost and accumulated depreciation cannot use bank/cash accounts or the customer receivables control account. Those balances belong to payment and customer workflows. The same restriction is checked when registering, correcting, depreciating or retiring an asset, including older registrations. Existing evidence remains unchanged. If account choices cannot be loaded, use Kontrollera åtkomsten igen; registration waits for the account list.

Cost, residual value, schedules and posting history preserve exact amounts, including small remainders after large depreciation totals. Enter cost and optional residual value in whole ore using a decimal point or comma. Residual value must be less than cost. Pending corrections preserve the same exact balance calculation as the saved register.

Depreciation corrections and disposals start with a blank accounting date. Enter the date supported by the correction or disposal evidence before continuing. Asset actions recheck current company editing access immediately before sending a change; a company switch or revoked access during preparation stops the action.

While an asset action is saving and refreshing its accounting evidence, other actions for that asset and closing its review are unavailable. Wait for the result before making another correction, changing acquisition evidence or posting depreciation or disposal.

Submitting an asset action retains the dates, reasons and evidence from that click. A background refresh cannot replace them while the request is being prepared. If the evidence has changed on the server, review the returned conflict and refresh before trying again.

Acquisition linking checks both the inspected voucher and the asset details used for that inspection. If the cost, account or other retained asset evidence changes, linking is unavailable until you review the details and use Granska verifikation again. Retrying an already retained link confirms the original assignment without creating another one.

An interrupted depreciation or disposal correction can be retried with the same accounting date and reason. A changed date or reason cannot replace the retained correction through a retry. The same applies to the reason for an already corrected acquisition link: review its history if the reason differs.