lim assets add \
  --name "MacBook Pro M4" \
  --account 1900 \
  --amount 400000 \
  --date 2026-04-01 \
  --useful-life 4 \
  --method declining-balance

✅ Asset registered: ast_01KA...
   Name:        MacBook Pro M4
   Cost:        ¥400,000
   Method:      Declining balance (定率法)
   Useful life: 4 years
   Rate:        0.500
   Start:       2026-04-01

lim assets list

ID            Name              Cost      Book Value  Method           Status
ast_01KA...   MacBook Pro M4    400,000   400,000     declining-bal    active
ast_01KB...   Office Desk       150,000   100,000     straight-line    active
ast_01KC...   Server Rack       800,000   500,000     declining-bal    active

lim assets depreciate --month 2026-04

Depreciation for 2026-04
────────────────────────────────────────────────
Asset               Method      Monthly     Book Value
MacBook Pro M4      declining   16,667      383,333
Office Desk         straight     2,500       97,500
Server Rack         declining   33,333      466,667
────────────────────────────────────────────────
Total                           52,500

✅ Created je_01KD...:
   DR  Depreciation Expense    52,500
   CR  Accumulated Depreciation          52,500

lim assets dispose ast_01KB... --date 2026-09-30

✅ Asset disposed: Office Desk
   Book value at disposal: ¥87,500
   Created je_01KE...:
     DR  Loss on Disposal       87,500
     DR  Accumulated Depr       62,500
     CR  Equipment                        150,000

lim assets sell ast_01KC... --date 2026-12-15 --price 300000

✅ Asset sold: Server Rack
   Book value at sale: ¥350,000
   Sale price:         ¥300,000
   Loss on sale:       ¥50,000

   Created je_01KF...:
     DR  Checking Account      300,000
     DR  Accumulated Depr      450,000
     DR  Loss on Sale           50,000
     CR  Equipment                        800,000

lim assets schedule ast_01KA...

Depreciation Schedule: MacBook Pro M4 (declining balance, 4 years)
────────────────────────────────────────────────
Year    Annual Depr   Accumulated   Book Value
2026    200,000       200,000       200,000
2027    100,000       300,000       100,000
2028     50,000       350,000        50,000
2029     49,999       399,999             1  (残存簿価 ¥1)

lim assets report --date 2026-12-31

Fixed Asset Report (as of 2026-12-31)
────────────────────────────────────────────────
Category       Cost       Accum Depr   Book Value
Equipment      1,350,000  562,500      787,500
Buildings              0        0            0
Vehicles               0        0            0
────────────────────────────────────────────────
Total          1,350,000  562,500      787,500