Fixed Asset Register & Depreciation Calculator | IAS 16 & IAS 36 | SLM + DBM | Revaluation | Impairment | Excel

Description
The most complete Fixed Asset Register on Eloquens; IAS 16 & IAS 36 fully compliant, with automated SLM and DBM depreciation, revaluation, and impairment tracking; all in one Excel file.

Whether you're a CFO, finance manager, or accountant managing company assets, this template eliminates manual calculations and gives you a real-time, audit-ready fixed asset register that updates automatically.


🔑 WHY THIS TEMPLATE IS DIFFERENT

Most fixed asset templates calculate depreciation — and stop there. This one goes further. It handles asset revaluation as per IAS 16 (surplus to OCI, decrease to P&L), impairment testing as per IAS 36 (loss to P&L), dual depreciation methods (SLM and DBM with one-click switching), and automatically recalculates carrying amounts, remaining useful life, and asset status in real time.
✅ WHAT'S INCLUDED:  8 FULLY AUTOMATED SHEETS📋 Instructions: Step-by-step setup guide
⚙️ Settings: Company name, currency, fiscal year, depreciation method (SLM or DBM), and asset categories; configure once, everything updates automatically


🏭 Asset Register:  Core register for Fixed Assets with:

• Auto asset status flags: 🟢 Active | 🟡 Midlife | 🟠 Near End of Life | 🔴 Fully Depreciated | 🏞️ Land (Non-Depreciable)
• Both SLM and DBM depreciation auto-calculated simultaneously
• Carrying amount adjusts automatically after revaluation or impairment
• Remaining useful life and elapsed months auto-calculated

📉 Depreciation Schedule: Year-by-year view: Opening NBV, Depreciation Charge, and Closing NBV for every asset under both methods
🔄 Revaluation Log (IAS 16): Enter fair value → revaluation adjustment auto-calculates → surplus feeds to OCI / decrease feeds to P&L — fully IAS 16 compliant
⚠️ Impairment Log (IAS 36): Enter recoverable amount → impairment loss auto-calculates → feeds directly to P&L — fully IAS 36 compliant
📊 Asset Summary: Category-wise analysis: total cost, accumulated depreciation, net book value, impairments, and revaluations per category
📈 Dashboard: Real-time KPIs: Total assets, Gross Asset Value, Net Book Value, Total Accumulated Depreciation — live and always updated


🔥 KEY FEATURES
✔ Dual Depreciation Methods: SLM and DBM both calculated automatically. Switch method in Settings, everything recalculates instantly.
✔ IAS 16 Revaluation: Revalue any asset to fair value. Surplus credited to OCI (equity). Decrease charged to P&L. Carrying amount updates automatically.
✔ IAS 36 Impairment: Enter recoverable amount. Impairment loss auto-calculates and feeds to P&L. Remaining life recalculates from impairment date.
✔ Auto Status Flags: Every asset automatically assigned a lifecycle status based on remaining carrying value. No manual input needed.
✔ Remaining Useful Life: Auto-calculated from purchase date or last revaluation/impairment event; always accurate.
✔ Multiple Assets Supported: Covers vehicles, land, buildings, machinery, IT equipment, furniture, and more.
✔ Category-Wise Summary: Instant breakdown of assets, costs, and depreciation by category.

 👤 WHO IS THIS FOR?

• Finance Managers and CFOs managing company fixed assets
• Accountants preparing year-end financial statements
• Auditors needing a clear, traceable depreciation schedule
• Small and medium businesses needing an affordable alternative to asset management software
• Companies required to comply with IFRS (IAS 16 & IAS 36) standards

📦 WHAT YOU GET

• 1 × Excel file (.xlsx): ready to use immediately
• 8 fully integrated and automated sheets
• IAS 16 (Property, Plant & Equipment) compliant
• IAS 36 (Impairment of Assets) compliant
• Compatible with Microsoft Excel 2016 and above
• No macros required: pure formula automation
• Instant download