Finance
Fixed Asset Register
Cost less accumulated depreciation, asset by asset, straight line.
At cost
$18.20M
22 assets on the register
Accumulated depreciation
$9.52M
52.3% of cost written off
Net book value
$8.68M
Carried on the balance sheet
Agrees to 1500 less 1510
Depreciation per month
$86k
$1.03M a year, posted to 6400
0 assets nearly written down
The register agrees to the general ledger
1500 Plant & Equipment at cost, less 1510 Accumulated depreciation.
Register, net book value
$8,677,421
1500 less 1510
$8,677,421
Variance
nil
| Asset | Acquired | Life | At cost | Accumulated | Per month | Net book value |
|---|---|---|---|---|---|---|
| Plant & equipment | ||||||
| FA-0110 Stearate reactor train, precipitated Reactor hall · work centre RX-01 | 21 Sep 2012 | 20 yr | $2,368,000 | $1,618,387 | $9,867 | $749,613 |
| FA-0111 Stearate reactor train, fused Reactor hall · work centre RX-02 | 30 May 2019 | 20 yr | $1,985,000 | $705,244 | $8,271 | $1,279,756 |
| FA-0102 High-speed cooler-mixer line 2 Blending hall · work centre BL-02 | 15 Nov 2018 | 15 yr | $1,624,000 | $832,311 | $9,022 | $791,689 |
| FA-0101 High-speed cooler-mixer line 1 Blending hall · work centre BL-01 | 30 Jun 2014 | 15 yr | $1,486,000 | $1,195,556 | $8,256 | $290,444 |
| FA-0115 Spray dryer and cyclone Reactor hall · work centre DR-01 | 12 Aug 2015 | 15 yr | $1,213,000 | $881,467 | $6,739 | $331,533 |
| FA-0120 Liquid blending and drumming line Liquids · work centre LQ-01 | 18 Feb 2020 | 12 yr | $897,000 | $477,206 | $6,229 | $419,794 |
| FA-0103 Ribbon blender, 6,000 L Blending hall · work centre BL-03 | 08 Mar 2016 | 15 yr | $749,000 | $517,661 | $4,161 | $231,339 |
| FA-0140 Micronising mill Milling · work centre ML-01 | 19 Apr 2013 | 15 yr | $674,000 | $586,744 | $3,744 | $87,256 |
| FA-0131 20 kg sack packing line with checkweigher Packing · work centre PK-02 | 02 Oct 2017 | 12 yr | $589,000 | $427,986 | $4,090 | $161,014 |
| FA-0130 Bulk bag filling station Packing · work centre PK-01 | 05 Jul 2021 | 12 yr | $462,000 | $194,425 | $3,208 | $267,575 |
| Plant & equipment total | $12,047,000 | $7,436,987 | $63,588 | $4,610,013 | ||
| Buildings & improvements | ||||||
| FA-0201 Remington Drive factory fit-out Dandenong South | 31 Jan 2011 | 40 yr | $3,125,000 | $1,210,938 | $6,510 | $1,914,062 |
| FA-0202 Bunded raw material store extension Dandenong South | 16 Sep 2019 | 40 yr | $1,284,000 | $220,700 | $2,675 | $1,063,300 |
| FA-0203 Dust extraction and scrubber upgrade Dandenong South | 30 Jun 2022 | 20 yr | $846,000 | $173,430 | $3,525 | $672,570 |
| Buildings & improvements total | $5,255,000 | $1,605,068 | $12,710 | $3,649,932 | ||
| Motor vehicles | ||||||
| FA-0304 Sales fleet, 3 vehicles Dandenong South | 01 Feb 2024 | 6 yr | $174,000 | $72,500 | $2,417 | $101,500 |
| FA-0303 Reach truck Warehouse | 24 May 2021 | 8 yr | $98,200 | $63,188 | $1,023 | $35,012 |
| FA-0301 Counterbalance forklift, 3.5 t Warehouse | 14 Mar 2022 | 8 yr | $89,400 | $48,425 | $931 | $40,975 |
| FA-0302 Counterbalance forklift, 2.5 t Warehouse | 08 Nov 2023 | 8 yr | $76,500 | $26,297 | $797 | $50,203 |
| Motor vehicles total | $438,100 | $210,410 | $5,168 | $227,690 | ||
| Laboratory | ||||||
| FA-0401 FTIR spectrometer Laboratory | 30 Nov 2021 | 10 yr | $146,000 | $69,350 | $1,217 | $76,650 |
| FA-0402 Brabender plastograph and fusion rig Laboratory | 20 Aug 2020 | 10 yr | $112,000 | $67,200 | $933 | $44,800 |
| FA-0403 Two-roll mill and press, colour testing Laboratory | 11 Jun 2018 | 10 yr | $94,000 | $76,767 | $783 | $17,233 |
| Laboratory total | $352,000 | $213,317 | $2,933 | $138,683 | ||
| Office & IT | ||||||
| FA-0501 Server, network and site Wi-Fi Dandenong South | 01 Jul 2023 | 5 yr | $68,200 | $42,050 | $1,137 | $26,150 |
| FA-0502 Warehouse scanners and printers Warehouse | 16 Sep 2024 | 5 yr | $39,400 | $14,447 | $657 | $24,953 |
| Office & IT total | $107,600 | $56,497 | $1,793 | $51,103 | ||
| Total, agreeing to the balance sheet | $18,199,700 | $9,522,279 | $86,192 | $8,677,421 | ||
Assets that run as a work centre carry their work centre code, and maintenance against the same plant is on the compliance and plant register.