Insights from the register desk
Notes for finance and plant leads who keep fixed asset records honest between audits.
Ghost assets: why manufacturing registers quietly inflate
Retired lines, scrap tooling, and ERP migration leftovers stay on the books long after they leave the floor.
Useful lives that match how the factory actually runs
A three-shift press and a single-shift press should not share the same default life without a reason.
Repair or capital: decisions that start on the shop floor
Overhauls, component swaps, and like-for-like replacements need a clear capitalisation test before invoices hit the ledger.
What your accountant wants in a year-end asset pack
Additions, disposals, depreciation movements, and open questions — packaged before the close rush.