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Field Notes

Short articles drawn from register reviews and site walks — written for controllers and accountants preparing the fixed asset section of the close.

15 June 2026

Capex borders: repair, improvement, or new asset

A practical way to sort fit-outs, overhauls, and reimbursed works before they distort the fixed asset register.

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20 May 2026

Useful lives that still match the machine

When depreciation policies outlive the assets they describe — and how to reset life bands without surprising the board.

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8 April 2026

Preparing a warehouse for existence testing

How to brief supervisors, stage tagged assets, and avoid a second visit when auditors or reviewers walk the floor.

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12 March 2026

Five signs your fixed asset register is drifting

Ghost assets, silent disposals, and location codes that no longer match the floor — early warnings before the auditor asks.

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Fixed asset register reviews for Hong Kong finance teams.

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