Room & Equipment Booking·Support CodeFAC-002

Registering Assets & Conducting Inventory Audits

Maintaining an asset register and conducting regular audits is essential for proper asset tracking and depreciation calculations. Items over ¥100,000 are fixed assets; below that, consumables or low-value assets.

【Fixed assets vs. low-value assets】

Fixed assets (¥100,000+): require depreciation. Must be recorded in an asset register for tax purposes.

Low-value assets (under ¥100,000): generally expensed in the year of purchase; equal 3-year amortization is also available under certain conditions.

Consumables (roughly under ¥10,000): expensed at purchase.

【Information to register in the asset ledger】

· Item name, model number, serial number

· Acquisition date and cost

· Storage location and responsible department

· Useful life and residual value

· Disposal or sale date (remove from register at disposal)

【Inventory audit procedure】

① Print/export the ledger data

② Physically verify each item against the ledger on-site

③ Record and report discrepancies (missing items, unregistered items)

④ Correct and update the ledger

【Audit frequency】

Once a year (fiscal year-end or beginning) is typical. Semi-annual is recommended for high-value assets.

【Asset management in WorkVell】

Centrally manage ledger registration, inventory records, and disposal requests from the facility and equipment management screen.

asset registerequipment ledgerinventory auditfixed assetslow-value assets

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