Fixed Asset Register & Depreciation

SARS Section 11(e)

Track capital assets, wear-and-tear allowance rates, and execute monthly automated General Ledger depreciation runs.

Total Asset Historical Cost
R 608 800,00
Original acquisition cost across all asset classes
Accumulated Depreciation (Provision)
- R 151 333,33
Total wear & tear written off to date
Net Book Value (Carrying Amount)
R 457 466,67
Balance Sheet Asset Value (Nominal Account 1500)

Active Fixed Asset Register

3 Registered Assets
Asset No / NameSARS CategoryAcquiredCost PriceAccum. Dep.Net Book ValueStatus
Apple MacBook Pro M3 Max 16"
AST-2026-001
Computers & IT (33.3% / 3 Yrs)2026-01-15R 65 000,00- R 15 000,00R 50 000,00ACTIVE
Toyota Hilux 2.8 GD-6 Delivery Vehicle
AST-2026-002
Motor Vehicles (20% / 5 Yrs)2025-06-10R 540 000,00- R 128 333,33R 411 666,67ACTIVE