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Information in the Fixed Assets Register
The register can obtain the following information:
i. Fixed asset number.
ii. The cost and the date of purchase.
iii. Description and Nature of the asset.
iv. Fixed asset location and responsibility for custody
V. The residual value and the estimated needful life and.
vi. The accounting policy for depreciation.
vii. The net book value and accumulated depreciation.
viii. The loss or gain on disposal.
ix. Capital allowances.
Whenever the fixed register is reconciled to the common ledger the auditor can verify the asset for physical existence through reference to the numbers and locations recorded.
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