Fixed Assets & Depreciation
Register fixed assets, run automatic depreciation schedules, and handle improvements, transfers, and disposals — all posted to the ledger.
Updated March 22, 2026
Assets tracks everything you own that depreciates — vehicles, equipment, fit-out, IT — from acquisition to disposal. Define classifications once, and XO runs the depreciation schedules and posts every entry so your balance sheet and asset register always agree.
Concepts
- Asset classification — a group (e.g. Vehicles) that sets the default depreciation method and useful life.
- Depreciation method — straight-line, or manual schedules.
- Accumulated depreciation — the contra-asset account that builds up over the asset’s life.
- Net book value (NBV) — cost minus accumulated depreciation.
Set up asset classifications
- Go to XO Books → Assets → Classifications → New.
- Name the class (e.g. Computers & IT).
- Set the depreciation method (straight-line) and useful life (e.g. 4 years).
- Map the asset, accumulated-depreciation, and depreciation-expense accounts.
- Save. New assets in this class inherit these defaults.
Add a fixed asset
XO offers three routes — pick what matches how the asset entered the business.
From a purchase invoice (recommended)
- When recording the purchase in Purchasing, mark the line as a fixed asset.
- XO creates the asset, capitalizes the cost, and links it to the invoice.
Manually
- Go to Assets → New asset.
- Choose the classification, enter name, acquisition date, and cost.
- Confirm the useful life and salvage value.
- Click Save — XO generates the depreciation schedule.
Via opening balances
When going live, add existing assets under Assets → Opening balances with their cost and accumulated depreciation to date, so NBV is correct from day one.
📷 Screenshot: an asset card showing cost, the depreciation schedule, and current NBV.
Run depreciation
- Open Assets → Depreciation run.
- Select the period.
- Review the proposed depreciation per asset.
- Click Post — XO debits depreciation expense and credits accumulated depreciation for each asset, in one batch.
Tip: schedule the run as a recurring month-end task so it never slips.
Improvements, transfers, and revaluation
- Improvement / capitalization: add cost to an existing asset (e.g. an engine rebuild). Link a purchase invoice or post a manual addition — XO recalculates remaining depreciation.
- Transfer: move an asset between locations, projects, or employees (custody) without changing its value.
- Revaluation: adjust an asset’s carrying value and let XO post the difference.
Dispose or scrap an asset
- Open the asset → Dispose.
- Choose sale or scrap.
- For a sale, enter the proceeds; XO calculates the gain or loss vs NBV and posts it.
- The asset is derecognized and removed from the active register (kept for audit).
Best practices
- Standardize classifications so depreciation policy is consistent and audit-defensible.
- Run depreciation before closing each period.
- Use transfers (not new assets) when equipment moves between branches — keeps history intact.
Troubleshooting
- Depreciation looks wrong. Check the useful life and acquisition date; a mid-month start prorates the first period.
- Loss account missing on scrap. Map a gain/loss on disposal account in the classification.
- Asset value field greyed out. Cost is locked once depreciation has posted — reverse the run or use an improvement to adjust.