Asset Depreciation Board

An interactive depreciation schedule and a pivot/graph analysis of accounting depreciation for the Community asset register (OCA account_asset_management).

Version	19.0.1.0.2
Edition	Community and Enterprise
Licence	AGPL-3
Requires	`account_asset_management`, `web`

What it is for

The Community asset register, OCA account_asset_management, keeps a depreciation board per asset but offers only a static XLSX report across assets. This module adds two screens for reviewing accounting depreciation across the whole register:

Depreciation Schedule (dynamic) — a movement schedule of fixed assets for any date range: acquisition value, accumulated depreciation at the start, depreciation in the period, disposals, accumulated depreciation at the end and the residual value, per asset and per asset profile.
Depreciation Analysis — the depreciation lines in pivot and graph views, by asset, profile and year.

Both read the depreciation boards; they post nothing and change nothing. Tax depreciation (daňové odpisy) is a separate, non-posted board with its own reports — see account_asset_tax.

Setting it up

Nothing to configure. Both screens appear under Invoicing → Assets (Accounting → Assets where Odoo Enterprise Accounting is installed) only for users with the Show Full Accounting Features right (account.group_account_user, granted on the user form); other users of the asset register do not see them.

The figures are only as good as the boards behind them: an asset appears once it is confirmed and its board is computed.

Depreciation Schedule

Assets → Depreciation Schedule (dynamic). Pick From and To at the top; the default is the current fiscal year of the active company. The schedule recalculates as soon as a date changes.

One row per asset, grouped by asset profile with a subtotal per profile and a Total line. Click a profile row to fold or unfold it; click an asset to open its form.

Column	What it contains
Asset	Asset reference and name.
Acquisition Value	The asset's Purchase Value.
Opening Depreciated Value	Depreciation lines dated before From. Lines marked Initial Balance Entry (depreciation taken over from a previous system) count here.
+ Depreciation	Depreciation lines dated from From to To.
Disposals / Decreases	For an asset removed in the period: the net book value that left the register — acquisition value − closing depreciated value. That is the residual written off by the removal wizard (Remove) plus any salvage value.
Closing Depreciated Value	Opening + depreciation in the period.
Residual at End	Acquisition value − closing depreciated value − disposals: the net book value at To, salvage value included; zero for an asset disposed of in the period.

Posted and planned lines are counted alike. The schedule shows the depreciation plan, not only what has reached the ledger: a period that has not been posted yet still shows its planned depreciation. Use the analysis below with the Posted filter to see what is actually booked.

Which assets are included: confirmed (Running), fully depreciated (Close) and removed assets whose start date is on or before To. A removed asset drops out once its removal date is before From. Draft assets are not shown. A fully depreciated asset that is still held keeps appearing, with no movement in the period.

Depreciation Analysis

Assets → Depreciation Analysis opens the depreciation lines (only lines of the Depreciation type, not the initial acquisition or removal lines, and none of draft assets) in a pivot view: assets in rows, years in columns, measure Amount. The graph view shows the yearly depreciation as stacked bars.

Filters and groupings in the search panel:

Posted — lines with a journal entry; Planned — lines not posted yet;
group by Asset, Asset Profile or Year.

Amount is the only measure. OCA's Next Period Depreciation field, which despite its label holds the remaining value after each line, is a balance: summed over a year's lines it meant nothing, so it is not offered.

Limitations

The schedule reports only the active company, in its currency, even when several companies are selected. The analysis follows the usual multi-company selection and can mix companies.
The schedule cannot be printed or exported; use the pivot view's export or OCA's Financial Assets report under Reporting.
Accounting depreciation only. Tax depreciation and the difference between the two are reported by account_asset_tax.
Community engine only. Odoo Enterprise has its own depreciation schedule for its account_asset register.