> ## Documentation Index
> Fetch the complete documentation index at: https://docs.uselim.com/llms.txt
> Use this file to discover all available pages before exploring further.
# Fixed Assets
> Register assets, calculate depreciation, and handle disposal and sale.
# Fixed Assets
lim tracks fixed assets from acquisition through depreciation to disposal or sale, following Japanese tax depreciation methods.
## Register an Asset
```bash theme={null}
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
```
## Depreciation Methods
lim supports all Japanese tax-approved depreciation methods:
| Method | Japanese | Flag | Description |
| ----------------- | -------- | ------------------- | ------------------------------------------------------- |
| Straight-line | 定額法 | `straight-line` | Equal annual depreciation |
| Declining balance | 定率法 | `declining-balance` | Accelerated, front-loaded |
| One-time | 一括償却 | `lump-sum` | Assets under ¥200,000 — depreciate over 3 years equally |
| Immediate | 少額減価償却 | `immediate` | Assets under ¥300,000 (SME) — expense immediately |
For assets under ¥100,000, lim automatically treats them as consumables (消耗品費) rather than
fixed assets.
## List Assets
```bash theme={null}
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
```
## Run Monthly Depreciation
```bash theme={null}
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
```
Run depreciation monthly to keep your books accurate. Use `lim assets depreciate --month all` to
process all months from last depreciation to current month.
## Asset Disposal (除却)
Write off an asset that is no longer in use:
```bash theme={null}
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
```
## Asset Sale (売却)
Record the sale of an asset:
```bash theme={null}
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
```
If the sale price exceeds book value, lim records a **Gain on Sale** (固定資産売却益) instead of a
loss.
## Depreciation Schedule
View the full depreciation schedule for an asset:
```bash theme={null}
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)
```
## Asset Report
```bash theme={null}
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
```
## Next Steps
View depreciation and disposal entries.
Fixed assets on the Balance Sheet.