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Fathers Day at Meanwhile Gardens

Fixed-asset register

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The fixed asset register is a way of recording and tracking all the fixed assets that the charity owns. This helps to identify loss of assets through theft or carelessness, provides a place where deprecation can be calculated and details of insurance.

It is surprising how easy it is to loose lap tops either because they have been deliberately stolen or an employee has left and not returned it.

If assets are kept off site its sensible to have a form that the “asset keeper” fills in each year to confirm that the asset still exists, is in good condition and where it is located.

When the asset has reached the end of its life for depreciation purposes it may still have a value to the charity or a value as a second hand item. If it is being disposed off it should be sold for its second hand value. You may choose to sell it to a member of staff or a volunteer but you should have some reason for having established a fair price for the asset.

We have kept the depreciation calculation very simple (in example one) and only given a residual value for the laptop. The other items have no book value at the end of their expected life. This does not mean they can be given away unless they are being scrapped and have no scrap value or the administration costs of selling them for scrap is greater than their value.

Last updated: Fri, May 16 2008 - 03:44:53 PM

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