Asset movement report

Asset movement report is a completely new solution, where it is possible to

• get an overview of changes in asset values from the start to the end of the chosen period
• find information for annual reports
• download data for further processing (Excel output)

The Asset movement report provides both a summary and detailed view of changes in purchase price, depreciation and residual value during the selected period. It shows which activities shaped the asset value such as additional amounts, recalculations, write-offs and reclassifications. A more detailed description of the activities displayed in the report and the logic behind them can be found in the last chapter.

The Asset movement report is not intended to replace existing reports with the old layout (Asset list, Asset History). These can still be used in parallel, so there is no need to worry about losing access to them.

The Asset movement report reflects activities recorded on both old and new asset card. However, the most accurate and detailed overview is obtained when activities are recorded using the new Fixed assets and Low Value Assets follow-up documents.

Report is located in Finance→ REPORTS→ Asset movement

If the report isn't visible on the main menu, then open Settings → Common settings → Users/Usergroups and assign rights to Asset movement report.

Report is prepared based on actions of fixed assets and low value assets. Asset actions are defined as all actions that change the value of an asset or result in a change to accounting records (for example, reclassification).

Following actions are shown on asset cards with new design:

On the Fixed Asset card, the Actions tab displays all asset actions that serve as input for the report data. We also recommend making the fields Depreciation, Value, and Balance visible, as these allow to easily track how the asset’s value changes over time.

Example. How value‑changing actions are shown on the asset card:

By default, the report opens empty, with the period set from the beginning of the current month to today.

The period filter determines which date is used to include assets in the report. This filter helps decide whether an asset is included in the report for the selected period based on either the start of depreciation or the purchase date.

There are two options:

• Start date (default option)
• Purchased

Only one period filter can be used at a time. Select either “Start date” or “Purchased” from the setting and leave the other option unchecked.

When the period filter “Start date” is selected, the report displays only those assets:

• whose Start date on the 'Data' tab of the asset card falls within the selected period
• and that have movements and/or balance within the selected period
• if the Start date is empty on the asset card, the asset will not be included in the report.

Use this option when depreciation starts in the same month the asset is purchased.This usually means that the Purchased date and the Start of depreciation date on the asset card are the same, i.e. depreciation begins immediately after acquisition. Example: the asset was purchased on 10.01.2025 and the start of depreciation is also 10.01.2025.

When the period filter “Purchaced” is selected, the report displays only those assets:

• whose Purchaced date on the 'Data' tab of the asset card falls within the selected period
• and that have movements and/or balance within the selected period
• if the Purchaced date is empty on the asset card, the asset will not be included in the report.

Use this option when depreciation starts later than the purchase date. This is typical when an asset is purchased earlier but put into use and depreciation begins at a later date. The same logic applies when costs are initially accumulated on a fixed asset card as construction in progress — for example, an initial acquisition followed by additional costs. Only when the construction or object is completed is the Start date filled on the asset card. Example: the asset was purchased on 10.01.2025 and the start of depreciation is 01.04.2025.

Since the default period filter is “Start date”, changing the selection to “Purchased” is not saved automatically. To keep this setting, the report must be saved as a separate report.

Asset filters are located on the left panel of the report:

The report can be filtered by the following asset attributes:

• Asset account - asset type account on the asset card
• Class - asset class
• Code - asset code
  • Related - sub‑assets are displayed below the master asset
• In charge - User in charge of the asset
• Master class - master class marked on the asset class card
• Name - asset name
• Object - asset object
• Object level - selectable from a drop‑down menu. Only one filter can be applied at a time.
• Project - project marked on the asset card
• Type - selectable from a drop‑down menu. Only one filter can be applied at a time.

A legend is displayed in front of the filter fields, explaining how each filter can be used. For example, text‑type fields support search by exact value, partial value, non‑matching value, and multiple values.

To display the report using the selected filters, run the report by clicking the Show button located below the filters or in the header. The report can also be run by pressing Shift + Enter.

Asset filters can be removed and/or rearranged by dragging them from the settings menu (wrench icon).

1.“Object” filter (multiple values)

• This filter allows you to enter one or more objects, separated by
  1. plus sign (+) - report displays all assets that have at least one of the selected objects
  2. commas (,) - report displays all assets that have all selected objects simultaneously, i.e. the object combination.

+ and , operators can be combined. For example

• Object: WAREHOUSE,TALLINN+SALES,TALLINN
• Report will display assets that have both Warehouse and Tallinn, or Sales and Tallinn at the same time.

2.“Object level” filter (one option)

• Only one object level can be selected here (e.g. Department, Region, Project).
• Report will display only assets linked to objects at the selected level. Assets linked to objects at other levels are automatically excluded.

3. If both “object” and “Object level” filters are filled

Report displays only those assets that meet both of the following conditions:

• the asset must be linked to an object at the selected level; and
• that object must be one of the objects selected in the “Object” filter.

Example

• Object level: Department (level 3)
• Object: SALES+PRODUCTION

The report displays only assets that:

• are linked to level‑3 objects; and
• have either the SALES or PRODUCTION object.

If the “Object” filter also included an object from another level (e.g. City), assets linked to that object would not be displayed, because the selected level is Department.

You can choose a report view that shows subtotals, groups, or splits the content based on the selected options and filters.

Show subtotal - groups assets by the selected attribute and displays detailed period movements per asset, together with totals for the attribute (e.g. asset account).

Example: Show subtotal → Asset account

Group - displays asset movements grouped by the selected attribute in a list view, with classes, objects, accounts, and similar items shown one below the other.

Example: Group → Object

Split to - splitting allows the selected attribute to be displayed as columns.The report is shown in a table format, where rows represent asset movements and columns represent the selected attribute.

Example: Split to → Classes

Only one view option can be used at a time.When one view is selected, the other view options become inactive. To change the view, first clear the active selection (select the first, empty option from the drop‑down menu), and then choose a new view.

Additional report views are active if asset revaluation is carried out using the IFRS revaluation reserve method. See further below in chapter IFRS reserve method Views

When the report is run without selecting a view, the report displays assets that match the selected filters in rows, with columns showing the details of actions made to the assets and their corresponding monetary impact on the asset value.

The visual layout of the report depends on the selected view, but regardless of the chosen filters or view, the report follows the structure outlined below:

• Asset values at the start of the period: purchase price, depreciation, and residual value.
• Purchase price movements including detailed descriptions of changes and purchase price at the end of the selected period.
• Depreciation movements, including detailed descriptions of changes and depreciation at the end of the selected period.
• Residual value at the end of the selected period.

Purchase price and depreciation movements are displayed only if the asset(s) have corresponding changes during the selected period. Asset values at the start and end of the period are always displayed.

When a view is selected, you can hide or show all rows from the table with show/hide all rows button in the header.

• Show subtotal view - when rows are hidden, only the total view for the selected attribute is displayed, without the list of individual assets.
• Group view - when rows are hidden, only the asset list remains visible.
• Split to view - detailed asset movement sections are hidden (purchase price and depreciation additions or disposals are shown in summary form, without sub‑transactions)

Example. Hiding all rows:

• All sub-rows - Active only in Group view. Hides detailed movements and shows summarised additions and disposals.

Example. Hiding sub-rows

An individual row or sub‑row can be hidden or shown by clicking on the corresponding row.

For preparing the Tangible Fixed Assets note in the annual report, the required data can be obtained most easily using the Split to → Master classes view.

In this view, columns represent master asset classes, while rows show the purchase price, depreciation, and residual value at the start of the period, period movements, and the values at tne end of the period.

Master classes must be created in advance and assigned to the Master field of sub‑asset classes. For configuration, see Asset Classes.

Group → Master Asset – aggregates the starting values, movements, and closing values of the master asset together with its related sub‑assets. Assets that have the 'Master' field filled do not appear separately in the report. Instead, they are included under the corresponding master asset name.

For example, PEA1001 is marked as a Master asset on two asset cards. When viewing the report without grouping, the master asset and its sub‑assets are displayed separately.

Group → Master asset

Grouping by master asset does not affect filter logic. That is, if a master asset and its sub‑assets have different objects, and only the master asset matches the object filter criteria, then only the master asset’s period balances and movements are displayed. If the master asset does not match the filter criteria but a sub‑asset does, then the sub‑asset’s balances and movements are displayed under the master asset’s name.

Related - when this option is selected, the relation between the master asset and its sub‑assets is displayed after the master asset. The relation is visible only in the default view, i.e. when no view option is selected. When any other view is selected, the related option is automatically cleared.

Example. Related selection

Assets are shown under the highest‑level master asset (no master assigned). For example, If a sub‑asset is also defined as a master asset for another asset, it is shown under the top‑level master when viewing the report with Group → Master asset or related option.

When an asset is reclassified (for example, moved to a different class, object, or account), no changes are made to the asset’s master data. As a result, reclassification is not reflected in report views where data is displayed by asset codes, because the asset code itself does not change and the view remains the same.

In Group and Split to report views, where data is shown in an aggregated form, reclassification is reflected according to the following logic:

• Period before the reclassification → the asset is displayed in the data group based on the previous attribute.
• Period in which the reclassification occurs → the asset is displayed in data groups based on both the previous and the new attribute:
  • The starting values and period movements up to the reclassification date are shown only under the previous attribute.
  • (–) purchase price and depreciation are removed from the previous group.
  • (+) purchase price and depreciation are added to the new group.
• Period after the reclassification → the asset is displayed only under the new attribute.

Attributes that can be changed via the Asset change - Capital document and are reflected as reclassifications in asset movements include:

• Class
• Asset account
• Depreciation account
• Object

Changing a single attribute (for example, the class) may also change other attributes at the same time (such as the asset and depreciation accounts). As a result, how reclassification is displayed in different report views also depends on the scope of the change.

Example 1. Asset reclassified from Construction in Progress to Buildings during the reporting period:

In Split to → Classes we can see

• In former class (Construction in Progress), the purchase price of the reclassified asset is included in the starting balance and shown as a disposal during the period.
• In new class (Buildings) the purchase price of the reclassified asset is shown as an addition during the period and included in the ending balance.

In the example, the report was filtered by two classes; however, the same result would also have been achieved if the filter had included only the asset code. This is because, during the period in which the reclassification occurs, the asset is displayed in data groups based on both the previous and the new attribute.

Example 2. Group → Master class (or split to master classes)

The asset classes belong to the same master class:

• master class aggregates the period activities of all classes assigned to it
• As a result, within a single master class, we can see both additions and disposals during the period

If changing the class also resulted in a change to the asset account and/or depreciation account, the reclassification will also be visible when grouping or splitting to accounts. However, if the depreciation account remained unchanged, the reclassification will not be reflected when grouping or splitting by that account.

In the Show subtotals view, assets are grouped by the selected attribute (for example, asset account).

The report displays the asset account, the assets belonging to it, and detailed period activities both per asset and in total per asset account. The final row of the table shows the total sums of all activities.

By default, the detailed view is displayed, meaning that all assets are visible. Using the Show/hide all rows button allows the report table to be viewed in a more compact form, and by clicking on an asset account row, only the detailed view for the selected account(s) can be displayed.

In the Subtotals view, reclassifications are not visible, because the data is displayed by asset code—and the asset code does not change, so the view remains the same. Sub‑grouping always uses the information currently recorded on the asset card as of the report viewing date. Therefore, when viewing a report for a past period in which the asset belonged to a different class, historical class information is not reflected in this view.

The Asset movement Report reflects changes and movements recorded on asset cards, while the balance and income statement reflect the actual financial position. For this reason, it is important to regularly check that the purchase price, accumulated depreciation, and residual value of fixed assets are consistent between the financial statements and the fixed asset register. Regular comparison is recommended, for example, each month at period close to help identify and correct inconsistencies more easily.

Possible reasons why the Asset movement report does not match the balance sheet:

• changing the financial transactions related to asset module reports do not change data on asset cards and the asset module and the balance sheet data are not comparable. For example:
  • changing the depreciation transaction dates / sums
  • changing the Start of depreciation / write-off date
  • deleting transactions on asset change or revaluation documents
• Manually posted financial transactions
• Depreciation periodisation settings

If setting Asset revaluation is carried out using the IFRS revaluation reserve method is selected yes, then the report has an additional View option.

• Depreciation - by default, displays the Asset movement report, showing all movements for the selected period.
• Initial - excludes purchase price and depreciation movements resulting from IFRS revaluations, allowing changes in purchase price and depreciation to be viewed based on the original purchase price.
• Reserve - displays revaluation reserve movements for the period, including reserve additions and disposals, as well as depreciation related to the reserve.

:?:The view does not need to be selected before running the report. After applying the desired filters and running the report, the Depreciation view (the default report) is applied automatically. The view can be changed at any time, and the previous filter and Group/Split selections are retained.

In the old asset design, partial write off was not supported. If a partial write off was required, the asset had to be fully writen off and then rebalanced at its residual value. As a result, in such historical cases, the new Asset movement report displays two rows for the transaction - total write off and purchase.

In reality, the transaction was a partial write off, which should be reflected only on the write off line by partially reducing the purchase price and partially reducing the depreciation.

With the new asset design, this issue should no longer occur, as partial write off function is now supported. When this function is used, the transaction is correctly reflected in the report only on the write off line.

Asset mobement report data/sums are incorrect, why so? Because the Asset movement report is based on the data recorded in the Actions section of the asset card, the most common source of issues is incorrect data on the asset card itself. If you notice incorrectly recorded data on the asset card (such as duplicate action rows, incorrect amounts, wrong signs, etc.), please let us know immediately.

1. Identify the asset(s) that you believe are causing the report results to be incorrect (for example, review subtotals by account, class, or another attribute).
2. Check the information on the asset card, specifically the 'Actions' section (Are the depreciation, value, and balance amounts correct according to the action)
3. If all actions on the asset card are recorded correctly, the same data should be reflected in the report.
4. If the asset card and the Asset movement report match, but differences remain compared to the balance sheet or income statement - refer to the section on Comparing with Balance sheet