Asset Book Value Tracker
A mini fixed-asset register: list your assets and the period, and get the cost and accumulated depreciation rollforward, book value by asset, and the entries for depreciation, disposals, and write-downs.
Ben / Reviewed Sep 27, 2026 / v2.0.0
Results
Showing the numbers you calculated- Book value, ending
- $47,928.57
- Cost $62,000.00 − accumulated depreciation
- Depreciation this period
- $6,821.43
- Cost, ending
- $62,000.00
- Accumulated depreciation, ending
- $14,071.43
- Additions
- $12,000.00
- Disposals (at cost)
- $38,000.00
Rollforward by category
The last row is the total; every column foots.
Swipe the table sideways to see all 11 columns.
| Category | Cost, beginning | Additions | Disposals | Write-downs | Cost, ending | Acc. dep., beginning | Depreciation | Disposals | Acc. dep., ending | Book value, ending |
|---|---|---|---|---|---|---|---|---|---|---|
| Machinery and equipment | $50,000.00 | $0.00 | $0.00 | $0.00 | $50,000.00 | $9,000.00 | $4,500.00 | $0.00 | $13,500.00 | $36,500.00 |
| Vehicles | $38,000.00 | $0.00 | $38,000.00 | $0.00 | $0.00 | $33,250.00 | $1,750.00 | $35,000.00 | $0.00 | $0.00 |
| Furniture and fixtures | $0.00 | $12,000.00 | $0.00 | $0.00 | $12,000.00 | $0.00 | $571.43 | $0.00 | $571.43 | $11,428.57 |
| Total | $88,000.00 | $12,000.00 | $38,000.00 | $0.00 | $62,000.00 | $42,250.00 | $6,821.43 | $35,000.00 | $14,071.43 | $47,928.57 |
Book value by asset
Swipe the table sideways to see all 8 columns.
| Asset | Status | Acc. dep., beginning | Depreciation | Cost, ending | Acc. dep., ending | Book value | Gain (loss) |
|---|---|---|---|---|---|---|---|
| CNC machine | Active | $9,000.00 | $4,500.00 | $50,000.00 | $13,500.00 | $36,500.00 | — |
| Delivery van | Disposed | $33,250.00 | $1,750.00 | $0.00 | $0.00 | $0.00 | $3,500.00 |
| Office furniture | Added | $0.00 | $571.43 | $12,000.00 | $571.43 | $11,428.57 | — |
Suggested journal entries
Suggested entries for your records — adjust account names to your chart of accounts.
| Account | Debit | Credit |
|---|---|---|
| 12/31/2026 — Depreciation for the period | ||
| Depreciation expense | $6,821.43 | |
| Accumulated depreciation | $6,821.43 | |
| Totals | $6,821.43 | $6,821.43 |
| 06/30/2026 — Dispose of Delivery van | ||
| Cash | $6,500.00 | |
| Accumulated depreciation | $35,000.00 | |
| Vehicles (at cost) | $38,000.00 | |
| Gain on disposal of assets | $3,500.00 | |
| Totals | $41,500.00 | $41,500.00 |
What this does
This is the fixed-asset schedule your accountant (or lender, or auditor) asks for at year-end: what you started with, what you bought, what you got rid of, the depreciation, and what's left — for cost and accumulated depreciation, by category.
List each asset once with its dates and life. It figures the depreciation for the period, handles additions and disposals the right way, and writes the entries.
How the math works
ending cost = beginning cost + additions − disposals − write-downs ending accumulated depreciation = beginning + depreciation − depreciation on assets disposed of book value = cost − accumulated depreciation
- Depreciation is straight-line, month by month: (cost − salvage) ÷ life in months, starting the month the asset went into service.
- A disposal removes the asset's full cost and all of its accumulated depreciation to the disposal date — not the same amount from both (that only works if the asset was fully depreciated).
- The rollforward has to foot: the beginning balance plus the activity equals the ending balance, down every column.
If your books already have accumulated depreciation on an asset (from a different method, say), enter it — the calculator uses your number instead of its own.
Check my math: a worked example
A register for 01/01/2026 to 12/31/2026 with 3 assets.
- Cost: $88,000.00 to start + $12,000.00 added − $38,000.00 disposed of = $62,000.00.
- Accumulated depreciation: $42,250.00 + $6,821.43 this period − $35,000.00 on disposals = $14,071.43.
- Book value: $45,750.00 at the start, $47,928.57 at the end.
- Delivery van was disposed of for a gain of $3,500.00.
These numbers come straight from the calculator using its example inputs — if the math ever changes, this example changes with it.
Mistakes I see a lot
- Removing the same amount from cost and accumulated depreciation on a disposal. Take off the asset's full cost and its own accumulated depreciation.
- Forgetting depreciation up to the disposal date before recording the sale.
- Keeping fully depreciated assets on the books after they're gone — or taking them off while they're still in use.
- Depreciating land.
Questions people ask
- What's a rollforward?
- A table that walks each balance from the beginning of the period to the end: beginning + additions − disposals = ending. Lenders and auditors like it because it proves the balance sheet number.
- How do I handle a capital improvement?
- Add it as its own line (its own cost, in-service date, and life). It depreciates separately from the original asset.
- What counts as an impairment?
- When an asset's carrying amount won't be recovered (damage, obsolescence, a business line winding down). The write-down is a loss, and it isn't reversed later.
- Does the spreadsheet recalculate?
- Yes. The Asset Register holds every input; the detail, rollforward, summary, and entries are formulas off it.
Assumptions and limits
- Book (GAAP) straight-line depreciation with the full-month convention: the in-service month counts as a full month, the month of disposal doesn't. Land isn't depreciated.
- Accumulated depreciation at the start of the period and this period's depreciation are calculated from each asset's cost, salvage, life, and in-service date — or taken from your books if you enter them.
- Depreciation stops at salvage value. Assets placed in service during the period are additions; assets disposed of during the period come off at cost along with their accumulated depreciation to the disposal date.
- Impairments are recorded at the end of the period as a write-down of the asset's cost (capped at book value); future depreciation would use the lower carrying amount.
- One period at a time. Book numbers only — tax depreciation is a separate schedule.
Disclaimer: Educational and planning use only. Results depend on what you enter and may not match your lender, your tax return, or professional accounting treatment. Informational content + opinions only — not tax/legal advice.