RPT-16 Fixed Asset Register
Asset register with custody and depreciation for Finance & Audit, reconciled to ledger control accounts. Definition owner: Fatima Rashid (Finance Manager).
RPT-16
FIN-09
FIN-10
§9.2
Report certification & ownershipCertified
- Report owner
- Fatima Rashid — Finance Manager (metric owner of record)
- Prepared by
- DCDaniel Chen — Accountant · reviewed by Grace Okafor (Auditor)
- Authoritative dataset
fa.assets+fa.depreciation_schedules+fin.gl_postings· semantic modelfa_register_v2- Refresh cadence
- Monthly at depreciation posting + on demand · last generated 17 Jul 2026 09:15 (on demand, Grace Okafor)
- Certification state
- Certified through Jun 2026 close · Jul movements Provisional
- Definition version
RPT-16 v2.1· approved 02 Feb 2026 by Fatima Rashid- Governing policy versions
- Asset policy
FIN-09-POL v3(classes, useful lives, residuals) · Fiscal policyFIN-POL-2026.3· Export policyEXP-FIN-02 - Currency / time zone
- AED (base) · Asia/Dubai (GST) · company Al Manara Properties LLC
§9.2 Report definition of done8 / 8 met
| Criterion | Evidence | State |
|---|---|---|
| Named owner & business definition | Fatima Rashid · definition RPT-16 v2.1 | Met |
| Authoritative dataset & lineage | fa.assets + schedules + GL · lineage below | Met |
| Filters, dimensions, currency/TZ | Class, custodian, location, status · AED / GST | Met |
| Refresh & certification state | Monthly + on demand · Certified (Jun) | Met |
| Permission-aware drill-down | Custodian rows scoped; Finance/Audit see all | Met |
| Controlled export + watermark | Export (audited) · watermark "INTERNAL — RPT-16" | Met |
| Reconciliation totals & tolerances | Reconcile-to-ledger rows in tfoot · AED 0.00 | Met |
| Accessible chart/table alternative | Bars + data table · EN/AR labels approved | Met |
Assets in register
142
6 classes · 3 locations · 12 custodians
Gross cost
AED 7.85M
Additions FY2026: AED 612,400.00
Accumulated depreciation
AED 2.91M
Run DR-2026-07 posted 30 Jun 2026
Net book value
AED 4.94M
▲ ledger tie-out AED 0.00 difference
Pending approvals
4
▼ 2 disposals, 1 transfer, 1 custody variance
Net book value by asset classAED thousands · 30 Jun 2026 certified
| Asset class | Assets | Cost (AED) | Accum. depr. (AED) | NBV (AED) |
|---|---|---|---|---|
| Leasehold improvements | 8 | 2,460,000.00 | 618,000.00 | 1,842,000.00 |
| Facilities plant | 14 | 1,890,000.00 | 602,000.00 | 1,288,000.00 |
| IT equipment | 61 | 1,528,000.00 | 764,000.00 | 764,000.00 |
| Vehicles | 9 | 1,142,000.00 | 571,000.00 | 571,000.00 |
| Office furniture | 38 | 601,400.00 | 249,400.00 | 352,000.00 |
| Software licences | 12 | 229,000.00 | 106,000.00 | 123,000.00 |
| Total register | 142 | 7,850,400.00 | 2,910,400.00 | 4,940,000.00 |
Movements pending approval — Jul 2026Review
| Movement | Asset | NBV (AED) | Approver | Status |
|---|---|---|---|---|
Disposal — trade-in MOV-2026-081 · reason: vehicle replacement | FA-VEH-0042 · Toyota Camry pool car | 38,200.00 | Fatima Rashid | Awaiting approval |
Disposal — write-off MOV-2026-083 · reason: water damage, insurer report attached | FA-IT-0188 · 4 laptops (batch) | 9,400.00 | Fatima Rashid | Awaiting approval |
Transfer — branch MOV-2026-084 · Dubai HQ → Abu Dhabi Branch | FA-FUR-0110 · workstation set ×6 | 21,600.00 | Elena Petrova → Fatima Rashid | Custody sign-off 1 of 2 |
Custody variance MOV-2026-085 · physical count 15 Jul: not located | FA-IT-0203 · projector, site office | 3,100.00 | Grace Okafor (Auditor) | Investigation open |
Asset register — extract with reconcile-to-ledger evidence
Certified basis 30 Jun 2026 · generated 17 Jul 2026 09:15
| Asset | Class / method | Custodian | Location | Acquired | Cost (AED) | Accum. depr. (AED) | NBV (AED) | Status |
|---|---|---|---|---|---|---|---|---|
FA-LHI-0006 Dubai HQ fit-out — floors 3–4 |
Leasehold impr. SL over lease to 2031 |
EPElena Petrova |
Dubai HQ | 01 Mar 2024 | 1,650,000.00 | 462,000.00 | 1,188,000.00 | In service |
FA-PLT-0021 HVAC chillers — Building A common areas |
Facilities plant SL 10y · residual 5% |
GTGulfTech Facilities LLC (contract custody) |
Prototype Residences | 15 Sep 2023 | 820,000.00 | 221,400.00 | 598,600.00 | In service |
FA-IT-0155 Server cluster + SAN, DC rack 2 |
IT equipment SL 3y · residual 0 |
VNVikram Nair |
Dubai HQ | 10 Jan 2025 | 486,000.00 | 243,000.00 | 243,000.00 | In service |
FA-VEH-0042 Toyota Camry pool car · plate DXB A-77812 |
Vehicles SL 4y · residual 15% |
RFRashid Al Farsi |
Dubai HQ | 05 Jun 2023 | 128,000.00 | 89,800.00 | 38,200.00 | Disposal pending — MOV-2026-081 |
FA-VEH-0047 Nissan Patrol — site inspections |
Vehicles SL 4y · residual 15% |
EPElena Petrova |
Prototype Residences | 20 Feb 2025 | 215,000.00 | 76,200.00 | 138,800.00 | In service |
FA-FUR-0110 Workstation set ×6 — sales floor |
Office furniture SL 5y · residual 0 |
EPElena Petrova |
Dubai HQ → Abu Dhabi | 12 Aug 2024 | 36,000.00 | 14,400.00 | 21,600.00 | Transfer pending — MOV-2026-084 |
FA-IT-0203 Projector — Prototype Residences site office |
IT equipment SL 3y · residual 0 |
OHOmar Haddad |
Site office | 02 Nov 2024 | 6,200.00 | 3,100.00 | 3,100.00 | Custody variance — not located 15 Jul |
FA-SW-0009 CRM licence pack (3y term) |
Software licences SL 3y · residual 0 |
VNVikram Nair |
Dubai HQ | 01 Apr 2024 | 96,000.00 | 72,000.00 | 24,000.00 | In service |
FA-IT-0092 Laptop fleet 2022 — 18 units |
IT equipment SL 3y · residual 0 |
VNVikram Nair |
Dubai HQ | 15 May 2022 | 162,000.00 | 162,000.00 | 0.00 | Fully depreciated — in use |
FA-PLT-0028 Parking barrier system — Building B |
Facilities plant SL 10y · residual 5% |
GTGulfTech Facilities LLC (contract custody) |
Prototype Residences | 28 Feb 2026 | 148,000.00 | 4,900.00 | 143,100.00 | In service — addition FY2026 |
| Register total (all 142 assets) | Per depreciation run DR-2026-07 — approved & posted 30 Jun 2026 |
7,850,400.00 | 2,910,400.00 | 4,940,000.00 | Run reconciled | |||
| GL control balances — 30 Jun 2026 | 1500 Fixed assets cost · 1590 Accumulated depreciation (RPT-08 drill-down) |
7,850,400.00 | 2,910,400.00 | 4,940,000.00 | Ledger evidence | |||
| Reconcile-to-ledger difference | Evidence: journal JV-2026-2144 · approval hash 9f3c…b21e · Grace Okafor sign-off 01 Jul 2026 |
0.00 | 0.00 | 0.00 | AED 0.00 — certified | |||
Rows 1–10 of 142 · each asset schedule reconciles to the posted run total (FIN-09 acceptance)
Lineage — source to report (§9.2)Lineage snapshot 17 Jul 2026 09:15
Asset acquisition (PO / voucher)→
fa.assets (class, custodian, life, residual)→
Depreciation run preview → approval (FIN-09)→
fa.depreciation_schedules→
fin.gl_postings (1500 / 1590 / 6510)→
RPT-16 semantic view fa_register_v2
| Source object | Transformation | Refresh | Reconciliation evidence |
|---|---|---|---|
fa.assets | Master data with immutable movement history (transfers, disposals, reversals) | On movement approval | Movement approvals in Audit Explorer |
fa.depreciation_schedules | Reproducible per-asset schedule from approved runs only | Monthly run | Run DR-2026-07 approval record |
fin.gl_postings | Control accounts 1500 / 1590 / 6510 depreciation expense | On posting | GL · RPT-09 trial balance |
Static render mockup — no live data. Source: ERP Modern Development Specification v2.0 · Covers: RPT-16 (Table 15), FIN-09, FIN-10, §9.2 report definition of done.