Financials pillar · v0.16.0
fixed-asset FixedAsset
Fixed-asset record.
$id · https://corpospec.com/schemas/v0.16.0/fixed-asset.schema.json
Fields
| Field | Type | Required | Description |
|---|---|---|---|
| acquired_at | IsoDate | yes | Acquisition date. |
| acquisition_cost | MonetaryAmount | yes | Original cost. |
| category | AssetCategory | yes | Category. |
| depreciation_method | DepreciationMethod | yes | Depreciation method. |
| description | string | yes | Human-readable description. |
| entity | PathRef | yes | Subject entity. |
| id | PathRef | yes | PathRef identifier, conventionally `financials/fixed-assets/<entity>/<slug>`. |
| schedule | DepreciationPeriod[] | yes | Per-period schedule. |
| useful_life_months | integer | yes | Useful life in months. |
| disposal_proceeds | MonetaryAmount? | — | Disposal proceeds. |
| disposed_at | IsoDate? | — | Disposal date (rare). |
| gl_account_asset | PathRef? | — | CoA account for the asset itself. |
| gl_account_depreciation | PathRef? | — | CoA account for accumulated depreciation. |
| gwg_treatment | GwgTreatment? | — | GWG treatment for DE assets. |
| impairment_events | ImpairmentEvent[] | — | Impairment events. |
| note | string? | — | Free-form note. |
| salvage_value | MonetaryAmount? | — | Salvage / residual value (defaults to 0). |
| tax_basis_diff | MonetaryAmount? | — | Book-vs-tax basis divergence (deferred tax driver). |
Definitions
Shared types referenced within this schema.
AssetCategory
Top-level asset category. Drives default useful-life expectations and
statutory disclosures.
DepreciationMethod
Depreciation method.
DepreciationPeriod
One period's depreciation slice.
type: object
GwgTreatment
GWG (Geringwertige Wirtschaftsgüter) treatment per §6 Abs. 2 EStG.
DE-specific tax acceleration for low-value assets.
ImpairmentEvent
Impairment event under IAS 36 / ASC 360.
type: object
IsoCurrency
ISO 4217 currency code.
pattern: ^[A-Z]{3}$
IsoDate
ISO 8601 date (YYYY-MM-DD).
type: string
MonetaryAmount
A monetary value with currency.
type: object
PathRef
Path-based cross-reference relative to .corpospec/ root.
Pattern: `^[a-z0-9_-]+(/[a-z0-9_.-]+)+$`
pattern: ^[a-z0-9_-]+(/[a-z0-9_.-]+)+$
Reference in your YAML
# yaml-language-server: $schema=https://corpospec.com/schemas/v0.16.0/fixed-asset.schema.json