Fixed assets

Each asset, its cost, and straight-line depreciation. Disposal brings depreciation current, removes the carrying amount, and records the cash and the gain or loss.

Register, net

$39,270.00

Through Aug 31, 2026

On the books

$41,200.00

Fixed-asset accounts at Sep 28, 2026

Not yet journaled

$1,930.00

Books are higher while depreciation is unposted.

Straight-line, a full month at a time, through the last completed month. Depreciation of $1,930.00 is calculated and not yet in the journal.

AssetIn serviceCostDepreciationNetUnposted

FA-1001 Classroom furniture — Broad Street

Operating · 10 years

Jul 1, 2019$18,000.00$12,900.00$5,100.00$300.00

FA-1002 Kitchen equipment — Food Access

Operating · 10 years

Jul 1, 2022$24,000.00$10,000.00$14,000.00$400.00

FA-1003 Staff laptops

Operating · 4 years

Jul 1, 2024$12,000.00$6,500.00$5,500.00$500.00

FA-1004 Office furniture

Operating · 10 years

Jul 1, 2020$12,000.00$7,400.00$4,600.00$200.00

FA-1005 Used minivan — client transport

Operating · 8 years, 4 months

Jul 1, 2021$26,500.00$16,430.00$10,070.00$530.00
In service$92,500.00$53,230.00$39,270.00$1,930.00

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