Office Equipment

Office Equipment holds the cost of laptops, desktops, printers, routers, projectors and other office hardware with a life of more than a year. The demo books carry Rs 1,00,000 here from Purchase Invoice ACC-PINV-2026-00005 for a Dell laptop, tracked as Asset ACC-ASS-2026-00002. Computers depreciate fast; the IRD pool rate is 25 percent a year, and the straight line schedule BRAccount builds spreads cost less salvage over the useful life in months. Small accessories such as a mouse, cables or a keyboard are expensed to Miscellaneous Expenses or Printing and Stationery; capitalising them clutters the asset register. When a laptop is scrapped, the Asset is disposed and both its cost and its accumulated depreciation leave the books together.

Monthly depreciation = (Rs 1,00,000 - Salvage value) / Useful life in months; book value = Cost - Accumulated Depreciation.

1. 01Go to Invoicing > Purchase Invoice > New for Market mind investment group.
2. 02Add the fixed asset item for the Dell laptop at Rs 1,00,000 and Submit; the entry above posts.
3. 03Go to Assets > Asset and open ACC-ASS-2026-00002; fill the available-for-use date, useful life and salvage, then Submit.
4. 04Open Assets > Asset Depreciation Schedule for the laptop to see each month's charge.
5. 05At month end the Depreciation Entry posts automatically; check it in Nepal IRD > Monthly Close.

Post through an Asset record linked to the Purchase Invoice. Small items like cables or a mouse go to Miscellaneous Expenses instead.

Purchase Invoice ACC-PINV-2026-00005: Dr Office Equipment Rs 1,00,000, Cr Creditors Rs 1,00,000 for the Dell laptop, tracked as Asset ACC-ASS-2026-00002.