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01Finance and accounting · module

Fixed assets and depreciation

Asset cards, book and tax depreciation, technical improvements, disposals and physical counts

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  • Fixed asset accounting card
  • Depreciation run
  • Depreciation run line
  • Technical improvement
  • Disposal run
  • Asset physical count
  • Physical count line
  • Tax depreciation policy
  • Tax depreciation schedule
13
capabilities
9
record types
4
automations
0
integrations and AI tools

02What the module does

Less routine. More value.

The FixedAssetsAccounting module manages the accounting side of fixed assets: asset cards with book and tax depreciation, monthly depreciation runs, technical improvements, disposals and physical inventory counts. Your business gets tax depreciation under the Czech Income Taxes Act, and every general ledger entry goes through approval.

  • Asset card with depreciation rulesThe accounting card holds the acquisition cost, depreciation method and useful life, keeping all depreciation data for an asset in one place.
  • Depreciation groups 1 to 6Set Czech tax depreciation group 1 to 6 and choose between straight-line or accelerated depreciation on the card so tax depreciation matches how you claim it.
  • Single acquisition postingThe acquisition entry is posted to the general ledger only once per card, preventing the same asset from being recorded twice in accounting.
  • Editable default accountsAsset, accumulated depreciation and depreciation expense accounts come pre-filled and can be overridden on any card. You can set up standard assets quickly and handle exceptions right on the record.
  • Dry run before postingEach monthly depreciation run starts with a dry run. The live run requires an approver, a reference and a date, so you always know who authorized the depreciation entries.
  • One blocker stops the whole runA single blocked card halts the entire depreciation run, ensuring partial depreciation batches never get posted to accounting.
  • Statutory Czech tax depreciationTax depreciation follows Sections 31 and 32 of Czech Act No. 586/1992 Coll. and rounds up to whole Czech crowns, saving your accountant from building the calculation by hand.
  • Schedules built from verified policiesA card’s tax depreciation schedule is generated from an imported, reviewed policy, so every calculation rests on rules someone has verified.
  • Document-backed improvementsEvery technical improvement is tied to a source document and requires approval, ensuring any increase in asset value has backing documentation and sign-off.
  • Approval-gated disposalsDispose of an asset by sale, write-off, donation, damage or another reason and submit it for approval. The reason stays on the card and no asset is written off without sign-off.
  • Mandatory document on asset saleA sales document is mandatory for every sale disposal, and you can create the payment receipt directly from the card so all paperwork stays together.
  • Physical count reconciled to the ledgerThe physical count records the actual condition of each asset and reconciles its net book value with the general ledger, so discrepancies between the register and accounting never go unnoticed.
  • Count closed only after approvalCount lines go through approval and the physical count can only be closed once all blockers are resolved, leaving no finding unaddressed.

03How it works

How it works step by step.

  1. Asset card

    For each item in your asset register, you create an accounting card with the acquisition date and cost. You choose straight-line, manual or no book depreciation and set the useful life. For tax purposes, you select Czech depreciation group 1 to 6 and the straight-line, accelerated, manual or no-depreciation method.

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    An active card posts the acquisition entry to the general ledger once and only once. The accounts come pre-filled with default Czech chart-of-accounts codes (asset 022000, accumulated depreciation 082000, depreciation expense 551000, net book value on disposal 541000) and can be changed on the card.

  2. Monthly depreciation runs

    A system administrator triggers the monthly depreciation run via a command. It first executes as a dry run to show which cards are ready, blocked, skipped or already fully depreciated. A live run requires the approver’s name, a reference and the approval date.

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    A single blocked card stops the entire run. Every card set to the manual method also acts as a blocker. Inactive cards and cards with no depreciation are skipped. For each ready card, one depreciation entry is created for the general ledger.

  3. Tax depreciation

    The tax depreciation calculation supports Czech depreciation groups 1 to 6 (3, 5, 10, 20, 30 and 50 years) with straight-line rates under Section 31 and accelerated coefficients under Section 32 of Czech Act No. 586/1992 Coll. Amounts are rounded up to whole Czech crowns.

    Read in detail

    From the active policy, the system builds the card’s tax depreciation schedule. Policies are imported after verification. The tax schedule is used for the income tax return and does not post entries to the general ledger on its own.

  4. Technical improvements and disposals

    A technical improvement is linked to a document (a received invoice, an issued invoice or an internal accounting document) and posts to the general ledger only after approval. Disposals are recorded on the card as a sale, write-off, donation, damage or other reason, and are then approved or rejected. A sale requires a supporting sales document, and you can generate the receipt document for the sale directly from the card.

  5. Physical asset count

    A physical count as of a given date creates a line item for every asset card. Staff record whether the asset was found, is missing, is damaged or was disposed of without a record. The net book value is reconciled with the general ledger within the configured tolerance. Lines are approved individually, and you close the count once all blockers are resolved.

04What runs automatically

Automations that save time.

  1. Card activation posts acquisition

    When you activate an asset card, it sends the acquisition entry to the general ledger so your accountant does not have to create it manually.

  2. Depreciation entry for every card

    When a depreciation run completes, a depreciation entry is generated for every ready card, routing all depreciation into accounting the same way.

  3. Approved changes post to the ledger

    Once approved, both technical improvements and disposals post their entries to the general ledger. Unapproved changes never reach accounting.

  4. Approver alerted on card changes

    A rule in the Automation module notifies the approver whenever an asset card changes, so they know in time that a review is needed.

05Frequently asked questions

Does Draivix calculate tax depreciation?

Yes. It calculates tax depreciation under Sections 31 and 32 of Czech Act No. 586/1992 Coll. for depreciation groups 1 to 6, using either the straight-line or accelerated method and rounding up to whole Czech crowns.

Is depreciation posted automatically?

No. A depreciation run first executes as a dry run, and the live run requires the approver’s name, a reference and the approval date.

What book depreciation methods are available?

Straight-line, manual and none. Declining-balance book depreciation is not supported.

How is an asset sale recorded?

You enter a disposal by sale on the card, attach the sales document, and once approved, generate the receipt document directly from the card.

Does Draivix support physical asset counts?

Yes. A count as of a selected date creates a line for each asset card, records the physical status and reconciles the value with the general ledger.

06Related modules

Modules that work great together.

All modules in Finance and accounting

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