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Fixed assets & depreciation

Accounting → Fixed assets is your asset register — and it's what makes capital allowances automatic.

Add an asset

Enter the description, category (computers, furniture, vehicles, machinery, etc.), cost, and acquisition date. The category pre-fills a SARS write-off period (e.g. computers 3 years, furniture 6 years) per Interpretation Note 47 — editable — and a separate book life for accounting depreciation.

Two allowances, computed for you

At the top you'll see two figures for the current tax year:

  • SARS wear-and-tear — the tax deduction, straight-line over the write-off period and pro-rated for the year. This flows automatically into your income-tax estimate as capital allowances — no manual entry.
  • Accounting depreciation — the amount for your books, over the asset's book life.

Post depreciation to your books

Click Post depreciation… and choose a date. 360books posts a balanced journal entry (DR Depreciation expense / CR Accumulated depreciation) for everything owed since it was last run, and advances each asset. It provisions the depreciation and accumulated-depreciation accounts the first time.

Disposals

When you sell or scrap an asset, click Dispose and enter the date and proceeds. The asset stops attracting allowances from then on.

> Wear-and-tear is straight-line and pro-rated. Confirm rates and Section 12E (small-business) eligibility with your tax practitioner.

Next: Accounting setup →