MYBREAKEVEN • Published November 7, 2026

Accumulated Depreciation: Balance-Sheet Rollforward and Disposal — working record

Original fictional USD case. This worksheet does not automatically calculate. Edit the blank cells, then print or save your completed copy before closing. Fields are not uploaded or saved by this page.

Completed teaching case

Reconciled case from the guide
Line	Amount / balance
Opening gross asset cost	50,000
Additions at supported cost	10,000
Disposed asset cost removed	−12,000
Closing gross asset cost	48,000
Opening accumulated depreciation	18,000 credit
Current period depreciation	6,000 credit movement
Accumulated depreciation removed on disposal	8,400 debit movement
Closing accumulated depreciation	15,600 credit
Closing carrying amount	32,400

Your evidence and assumptions

Business / preparerReporting date or horizonCurrency / accounting basisEvidence referencesReviewer / next review date

Your working record — replace each cell
Asset ID / evidence	Opening cost / accumulated	Additions / allocation	Disposal cost / accumulated removed	Closing cost / accumulated / net
Enter record 1	Enter value	Enter value	Enter value	Enter value
Enter record 2	Enter value	Enter value	Enter value	Enter value
Enter record 3	Enter value	Enter value	Enter value	Enter value
Enter record 4	Enter value	Enter value	Enter value	Enter value
Enter record 5	Enter value	Enter value	Enter value	Enter value

Reconciliation / independent calculationUnresolved issue, action owner, deadline and stop / escalation condition

Check amounts, dates, scope and source documents independently. Planning education; not accounting, legal, tax or lending advice.

Read the full method and limitations