Accounts · The books

The register, and the
entries it produces.

Every asset carries its own depreciation schedule. The run posts the entries for a period, disposal computes the gain or loss, and a disposal recorded by mistake can be reversed rather than journalled around.

Where a spreadsheet quietly drifts. A depreciation schedule maintained beside the books is one that stops matching them.

The register

Assets, in categories that mean something.

Asset categoriesGrouped the way your policy groups them, because the category is usually what decides the rate.
Schedule per assetEach asset carries its own schedule, readable on its own, rather than a single company-wide calculation nobody can unpick.
Depreciation

A run, not a monthly journal.

Run for a periodOne run computes and posts depreciation across the register, so the entries exist without anybody typing them.
The workings surviveThe schedule that produced the charge stays readable afterwards, which is what an auditor asks for.
Leaving the register

Disposal, with the gain already computed.

DisposeSale or scrap posts the removal and the gain or loss against the written-down value, rather than leaving you to work it out.
Reverse a disposalRecorded in error, or reversed by a returned sale — the disposal can be undone as an entry instead of a manual correction.
Nearby

Related capabilities.

General ledger · Financial reports · Year-end close

A register that agrees with the balance sheet.

Because the register is what wrote the balance sheet figure.

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