| 词条 | Fixed asset register |
| 释义 |
A fixed asset register (FAR) is nothing more than a list of fixed assets that belong to an entity. Traditionally the fixed asset register was maintained in written form by a bookkeeper using a book that was set aside specifically for that purpose. Nowadays, it is more often held in electronic format in an accounting system. The main purpose of a fixed asset register is to keep track of the book value of the assets and determine depreciation to be calculated and recorded for management and taxation purposes. A secondary purpose is to allow for the easy identification of an asset by assigning each asset a unique ID which may be printed on labels in the form of a barcode. References 2 : Fixed asset|Financial accounting |
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