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.
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