# Capitalise the machine and record depreciation

> Turn Acme's $6,000 acquisition into one asset and a traceable $100 training-period charge.

_Updated: 2026-10-07_

## Continue the Acme case

The delivered Aster machine has a **$6,000** accepted acquisition cost. Its invoice was already posted to [Equipment acquisition clearing](/en/learn/accounting-payables). Capitalisation must not create another supplier liability.

## Role and prerequisites

The fixed-asset accountant prepares acquisition and depreciation. Acme's approved accounting policy determines eligibility, cost, useful life, start convention and account mapping. For this exercise only, use a **60-month**, zero-residual, straight-line life and one full October charge. These are training policy inputs, not recommended statutory estimates.

## Acquire and depreciate

1. Select the supported acquisition source and attach the order, receipt and invoice. Record the machine's business name, custodian, location, in-service date and approved depreciation inputs.
2. Complete the acquisition route and verify its GL acknowledgement. Acme's clearing mapping reclassifies debit Equipment $6,000, credit Equipment acquisition clearing $6,000. Confirm clearing is zero and the payable remains settled.
3. Select the eligible machine and October period for depreciation. Review the amount before executing the supported action: $6,000 ÷ 60 = **$100** for this training convention.
4. Confirm the source journal: debit Depreciation expense $100, credit Accumulated depreciation $100. Reopen the asset and period history.

## Verify the saved result

One machine exists with original cost $6,000, accumulated depreciation $100 and carrying amount **$5,900**. There is one October depreciation result; repeating the same period does not double the charge. An asset with missing policy inputs requires correction before processing.

For a later disposal, the accountant prepares the exact retirement evidence and an independent authority decides in Core; history is retained. This course does not claim asset transfer or impairment workflows for releases that do not support them. Continue to [personnel and payroll](/en/learn/accounting-payroll).