PANTHEON™ manual

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Fixed assets and small tools

 

Fixed assets include long-term intangible and tangible fixed assets and long-term financial investments.

A fixed asset is an asset whose cost exceeds 500 EUR and which will be used by the company for more than one year. If its value is less than 500 EUR and the asset is an auxiliary tool, equipment or an item for the organization of the business premises, it is treated as a small tool.

Companies must have accounting policies in place that define what falls under fixed assets, what falls under small tools and what falls under materials.

In PANTHEON, fixed assets and small tools are entered in the Fixed assets register and the Small tools register. PANTHEON enables you to manage fixed assets, which includes a range of options from entering an asset into the register, making an inventory count, permanently disposing of an asset, depreciation accounting to printing registers and asset cards.

This chapter includes the following examples:

Description of Tecta's fixed assets

 This chapter presents the fixed assets that the fictional company Tecta uses in its operations.

Entering a fixed asset

 Here is an example of how to enter a new fixed asset in the Fixed assets register.

Entering small tools

 Here is an example of how to enter new small tools in the Small tools register.

 

RELATED TOPICS:

Settings and Fixed assets registers (guide)

Import of fixed assets from Excel file (guide)


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