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Fixed Assets - Portland State University

Fixed Assets - Portland State University 2025

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The document is an Asset Disposal Form for Rio Arriba County, used to record the disposal of fixed assets. It includes sections for asset details such as tag number, description, serial number, acquisition date, recorded cost/value, and sale/trade-in amount. The form also outlines various disposal codes indicating the method of disposal (e.g., auction, damaged, donated) and requires signatures from the employee and department head.

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Where to find fixed assets on financial statements?

Fixed assets are recorded as debits in accounting. When a fixed asset is purchased, it is recorded as a debit to the fixed asset account and a credit to the cash or accounts payable account, depending on how it is paid for.

Where are fixed assets shown at in the balance sheet?

Fixed assets are shown in the Balance sheet at cost less depreciation. Depreciation is apportioning the cost of the asset by writing it off over the life of the asset. It is also used to record the decline in the value of asset due to passage of time, wear and tear etc.

Where to find net fixed assets on financial statements?

Fixed assets commonly appear on a company balance sheet as property, plant, and equipment (PPE).

Where do you find fixed assets?

Fixed assets are recorded on a companys balance sheet, usually with the property, plant, and equipment classification. Fixed assets are depreciated over their useful lives to reflect wear and tear and to reduce the cost of the assets on the balance sheet.

What qualifies as a fixed asset?

Some examples of fixed assets are land and land improvements; general infrastructure; buildings and building improvements; machinery and equipment; art, literature, and artifacts; software; and other intangible assets including right-to-use leased assets.