Fixed Assets
API reference for fixed asset lifecycle, depreciation, disposal, impairment, and revaluation.
Fixed asset creation, updates, disposal, impairment, revaluation, and CIP capitalization. All endpoints require entityId.
Authentication
- Session cookie — set when signed in via the web app
- API key —
Authorization: Bearer ak_...with the appropriate module scope for/api/ledger/fixed-assets/...
All endpoints require authentication and entity access.
Endpoints
List and create
| Method | Endpoint | Description |
|---|---|---|
GET | /api/ledger/fixed-assets?entityId= | List assets |
POST | /api/ledger/fixed-assets | Create asset or actions: dispose, impair, revalue, capitalizeCIP |
PUT | /api/ledger/fixed-assets | Update asset |
DELETE | /api/ledger/fixed-assets | Delete asset |
GET /api/ledger/fixed-assets
Query parameters:
| Parameter | Type | Required | Description |
|---|---|---|---|
entityId | string | Yes | Entity ID. Must match the API key’s entity. |
status | string | No | Filter: active, disposed, fully-depreciated |
asOfDate | string | No | Date for depreciation/valuation (YYYY-MM-DD) |
Response: Array of assets with ID, description, acquisition date, cost, useful life, depreciation method, accumulated depreciation, and net book value.
POST /api/ledger/fixed-assets
Request body varies by intent:
Create asset:
{
"entityId": "string",
"description": "string",
"acquisitionDate": "YYYY-MM-DD",
"cost": 0,
"currency": "USD",
"usefulLifeYears": 0,
"depreciationMethod": "straight-line" | "declining-balance" | "units-of-production",
"assetAccountId": "string",
"accumulatedDepreciationAccountId": "string",
"depreciationExpenseAccountId": "string",
"salvageValue": 0
}Actions (dispose, impair, revalue, capitalizeCIP):
{
"entityId": "string",
"action": "dispose" | "impair" | "revalue" | "capitalizeCIP",
"assetId": "string",
"disposalDate": "YYYY-MM-DD",
"proceeds": 0,
"impairmentAmount": 0,
"newCarryingValue": 0,
"revaluationAmount": 0,
"cipProjectId": "string"
}| Action | Description |
|---|---|
dispose | Record disposal; write off remaining NBV, record proceeds/gain or loss |
impair | Record impairment loss; reduce carrying value |
revalue | Revalue asset (e.g., fair value model under IAS 16) |
capitalizeCIP | Capitalize construction-in-progress to fixed asset |
PUT /api/ledger/fixed-assets
Request body:
{
"entityId": "string",
"assetId": "string",
"description": "string",
"usefulLifeYears": 0,
"depreciationMethod": "string",
"salvageValue": 0
}DELETE /api/ledger/fixed-assets
Request body or query:
| Parameter | Type | Required | Description |
|---|---|---|---|
entityId | string | Yes | Entity ID. Must match the API key’s entity. |
assetId | string | Yes | Asset ID to delete |
Deletes the asset record. Use dispose for proper accounting treatment of active assets.