Skip to main content
Fixed Assets

Depreciation schedules that reconcile themselves.

Track property, plant & equipment across its whole life — multiple depreciation methods, basis adjustments, and disposals — with depreciation and disposal journal entries generated automatically.

No credit card to start

app.side-ledger.com/fixed-assets

Depreciation schedule · Delivery van

PeriodDepr.Accum.Book value
Period 10$1,250$11,250$58,750
Period 11$1,250$12,500$57,500
Period 12$1,250$13,750$56,250
Period 13$1,250$15,000$55,000

Three depreciation methods, one shoebox of spreadsheets.

Straight-line on the trucks, declining-balance on the machines, a disposal nobody booked. By year-end, reconciling accumulated depreciation is its own project. SideLedger keeps the register and the schedule in lockstep.

Register an asset, choose a method

Capture cost, salvage, useful life, and in-service date — then pick how it depreciates. Eight categories cover everything from vehicles to leasehold improvements.

  • Straight-line, double-declining, or sum-of-years
  • Buildings, vehicles, equipment, computers, land & more
  • Configurable declining-balance rate

CNC Mill · EQ-2026-014

Active

Cost basis

$92,000

Salvage

$8,000

Method

DDB · 200%

Useful life

84 months

Full schedules — with basis adjustments

Generate the complete monthly and annual schedule, and fold in capital improvements or impairments without breaking history.

  • Monthly & annual depreciation schedules
  • Capital improvements increase basis; impairments reduce it
  • Book value tracked to the period

Depreciation schedule · Delivery van

PeriodDepr.Accum.Book value
Period 10$1,250$11,250$58,750
Period 11$1,250$12,500$57,500
Period 12$1,250$13,750$56,250
Period 13$1,250$15,000$55,000

Dispose with automatic gain or loss

Sell, scrap, trade in, or donate — SideLedger computes the gain or loss against book value and drafts the entry.

  • Sold, scrapped, traded-in, or donated
  • Gain/loss against book value at the disposal date
  • Disposal journal entry generated

Disposal — sold above book value

AccountDebitCredit
Cash$8,000
Accumulated depreciation$42,000
Equipment$45,000
Gain on disposal$5,000

Methods & standards

Every method, by the book.

Schedules are computed with the standard formulas — and double-declining switches to straight-line when that yields more, exactly as GAAP expects.

GAAPStraight-LineDeclining BalanceSum-of-Years-Digits

Straight-line

(Adjusted Basis − Salvage) ÷ Useful Life (months)

Even expense across the asset's service life.

Double declining balance

Rate × (1 ÷ Life yrs) × Book Value ÷ 12

Accelerated, and it switches to straight-line once that's larger.

Sum-of-years-digits

(Remaining Yrs ÷ SYD) × (Basis − Salvage) ÷ 12

Accelerated via the years-digits weighting, where SYD = n(n+1)/2.

Book value

Adjusted Basis − Accumulated Depreciation

Carrying value at any period, after adjustments.

Adjusted basis

Cost + Improvements − Impairments

Basis kept current as you record capital changes.

Gain / loss on disposal

Proceeds − Book Value at disposal

Computed automatically and posted with the disposal entry.

Auto-generated journal entries

The journal entries, drafted for you.

Period depreciation and asset disposals each produce a ready-to-post journal entry template — debits and credits balanced — so booking them is copy, paste, done.

Monthly depreciation entry

AccountDebitCredit
Depreciation expense$1,250.00
Accumulated depreciation$1,250.00

Stop reconciling depreciation by hand.

Make Fixed Assets your free module, or add it to any company in a couple of clicks.

One module free forever · no credit card to start