PRING HelpUse the fixed asset register
The finance set also creates the 固定資産台帳 (fixed asset register) app. Enter the asset name, category, acquisition date, cost and useful life, and save. PRING fills in the depreciation schedule of each fiscal year: opening book value, months, depreciation and closing book value. The category sets the initial method. Impairment, special depreciation and tax return forms are not covered.
Steps
1. Create the finance set
On the settings screen, open the Finance tab (財務) under Business apps and press "Create the finance set". The 固定資産台帳 (fixed asset register) app is created together with the cash flow table and the other apps ([Use the cash flow table](/en/help/admin/finance-cashflow)).
2. Register an asset
Create a new record in 固定資産台帳 and enter 資産の名前 (asset name), 区分 (category), 取得日 (acquisition date), 取得価額 (税抜) (acquisition cost, excluding tax) and 耐用年数 (useful life). Enter 資産番号 (asset number), 使い始めた日 (date put into use; if empty, the acquisition date), 消費税 (consumption tax), 場所 (location) and 管理者 (custodian) if you need them.
3. Check the depreciation method
When you choose 区分, the initial value of 償却方法 (depreciation method) is set. Buildings, building fixtures, structures and software get 定額法 (straight-line). Everything else gets 定率法 (declining-balance). 一括償却資産 (lump-sum depreciable assets) get 3 年均等 (equal over 3 years), and 少額減価償却資産 (特例) (small depreciable assets, special rule) get 即時 (immediate).
4. Save
When you save, PRING builds the depreciation schedule for each fiscal year and puts it in the record. If you change the depreciation method, acquisition cost, useful life, date put into use, or a retirement or sale and save, it is built again.
5. Record a retirement or sale
When the asset is no longer used, set 状態 (status) to 除却 (retired) or 売却 (sold), enter 除却・売却の日 (retirement or sale date) and, for a sale, 売却額 (sale amount), and save. 除却・売却の損益 (gain or loss on retirement or sale) gets the sale amount minus the book value on that date. A retirement is calculated with a sale amount of 0.
Fields to enter
| Field | What to enter |
|---|---|
| 資産番号 (asset number) | Your company’s own number (no duplicates) |
| 資産の名前 (asset name) | What the asset is (required) |
| 区分 (category) | 建物 (buildings) / 建物附属設備 (building fixtures) / 構築物 (structures) / 機械装置 (machinery) / 車両運搬具 (vehicles) / 工具器具備品 (tools, furniture and fixtures) / ソフトウェア (software) / 一括償却資産 (lump-sum depreciable assets) / 少額減価償却資産 (特例) (small depreciable assets, special rule) / その他 (other). Required; the initial value is 工具器具備品 |
| 取得日 (acquisition date), 使い始めた日 (date put into use) | If the date put into use is empty, depreciation starts from the acquisition date |
| 取得価額 (税抜) (acquisition cost, excluding tax), 消費税 (consumption tax) | The acquisition cost is required |
| 耐用年数 (useful life), 償却方法 (depreciation method) | Required. The method is 定額法 (straight-line) / 定率法 (declining-balance) / 3 年均等 (equal over 3 years) / 即時 (immediate) |
| Depreciation schedule | PRING fills it in when you save (fiscal year, opening book value, months, depreciation, closing book value) |
| 今期の償却額 (this year’s depreciation), 帳簿価額 (今日) (book value today) | PRING fills them in every morning |
| 償却資産税 (depreciable asset tax), 購買の請求書番号 (purchase invoice number), 支払日 (資金繰り) (payment date), 資金繰りに出す (show in cash flow) | Used for the tax reminder and the cash flow outflow |
| 状態 (status), 除却・売却の日 (retirement or sale date), 売却額 (sale amount), 除却・売却の損益 (gain or loss) | Enter them when you retire or sell the asset (the initial status is 在用, in use) |
| 場所 (location), 管理者 (custodian), メモ (memo) | If you need them |
There are three views: 在用 (in use), 今期の償却 (this year’s depreciation) and 除却・売却 (retired or sold).
Morning updates, cash flow and depreciable asset tax
- This year’s depreciation and book value: 今期の償却額 (this year’s depreciation) and 帳簿価額 (今日) (book value today) are filled in every morning from this year’s row of the depreciation schedule, together with the cash flow table update. They are also filled in when you press Update now (今すぐ更新) on the Finance tab.
- Outflow in the cash flow table: an asset whose 購買の請求書番号 (purchase invoice number) is empty goes into the cash flow table’s adjustment outflow (調整 (出金)) as capital expenditure. The amount includes tax (acquisition cost + consumption tax) and goes into the month of 支払日 (資金繰り) (payment date). Assets linked to a purchase invoice are not added, because the purchase invoice and accounts payable already count them. On save, 資金繰りに出す (show in cash flow) becomes 出す (show) when the invoice number is empty and 出さない (do not show) when it is filled in (a value you change yourself is kept).
- Depreciable asset tax reminder: if your contract country is Japan, every year on 1 December PRING emails the number of in-use assets marked 対象 under 償却資産税 (depreciable asset tax) and the total of their acquisition costs, noting that the filing deadline is 31 January. It is sent only when Notices (知らせ) on the Finance tab is on, to the same recipients. Sending email requires the Standard plan or above.
Related pages
Frequently asked questions
Where do the depreciation rates come from?
The Japanese straight-line and declining-balance rates, revised rates and guarantee rates are the values in the appended tables (別表) of the Ministerial Ordinance on the Useful Life of Depreciable Assets (減価償却資産の耐用年数等に関する省令, e-Gov laws). Declining-balance is the 200% declining-balance method for assets acquired on or after 1 April 2012. Fractions of a yen in the depreciation are rounded up.
How are lump-sum depreciable assets calculated?
For lump-sum depreciable assets with an acquisition cost under 200,000 yen, the depreciation of each fiscal year is the acquisition cost ÷ 36 × the months in that fiscal year (Article 133-2 of the Order for Enforcement of the Corporation Tax Act).
Can I use the special rule for small depreciable assets?
Yes, if you are an SME or similar. Choose 少額減価償却資産 (特例) as the category, and the whole cost is depreciated in the fiscal year of acquisition. It covers assets acquired by 31 March 2029: under 400,000 yen if acquired on or after 1 April 2026, and under 300,000 yen before that (100,000 yen or more in both cases). The special-rule assets of one fiscal year can total up to 3,000,000 yen. A record that goes over this is stopped when you save.
What decides the fiscal year?
The start month of the fiscal year in the PRING 設定 app (April by default for Japan). The first year runs from the month the asset is put into use to the end of the fiscal year. After that, depreciation is split by month over 12 months.
Can I use it if my contract country is Thailand or the US?
Yes. The depreciation rules follow your contract country (the country of your license, the same one that sets the default tax rates). If your contract country is Thailand or the US, the depreciation method is straight-line only, split by month, with a residual value of 0. In Japan the residual value is 1 yen (memorandum value). US MACRS is not covered.
What is not covered?
Impairment, component accounting, special depreciation and reduction entry, tax return forms (the depreciable asset return and Schedule 16), and declining-balance for assets acquired on or before 31 March 2012 (the 250% declining-balance method and the old declining-balance method).