Ukrainian compliance — Fixed Assets

Fixed Assets — 16 ПКУ Groups

Complete fixed asset management compliant with Tax Code of Ukraine art. 138.3.3. All 16 asset groups with minimum useful life requirements. Straight-line and declining-balance depreciation. Automatic journal entries Dt 83 / Ct 131 via batch handler.

16 PKU groups art. 138.3.3 Auto journal: Dt 83 / Ct 131 Straight-line & declining-balance Batch depreciation QueryStudio: book_value computed

ПКУ art. 138.3.3 — all 16 groups, minimum useful life enforced

Axiom pre-loads all 16 fixed asset groups defined in the Tax Code of Ukraine article 138.3.3. Each group carries its minimum useful life in months. The system validates that the useful life you set is not below the statutory floor.

  • All 16 groups seeded via migration 077 — no manual setup required
  • Group 1 (land) and groups without min life are non-depreciable — enforced at domain level
  • Inventory number auto-assigned from configurable sequence — unique per fiscal year
  • Asset status: active · idle · repairing · disposed · written_off — full FSM with Dispose() and WriteOff() methods
# Група Мін. строк
1Земельні ділянки—
2Капітальні витрати на поліпшення земель15 р.
3Будівлі20 р.
4Машини та обладнання5 р.
5Транспортні засоби5 р.
6Інструменти, прилади, інвентар4 р.
7Тварини та багаторічні насадження6 р.
8Нематеріальні активи2 р.
9Інші основні засоби12 р.
10Бібліотечні фонди—
11Малоцінні необоротні матеріальні активи2 р.
12Тимчасові (нетитульні) споруди5 р.
13Природні ресурси—
14Інвентарна тара6 р.
15Предмети прокату5 р.
16Довгострокові біологічні активи7 р.
Основні засоби ПКУ ст. 138.3.3 ОЗ-000█ Гр.4 ОЗ-000█ Гр.3 ОЗ-000█ Гр.5 ОЗ-000█ Гр.4 Dt 83 / Ct 131 · batch depreciation · 16 груп ПКУ
0 2 4 6 8 10 12 місяці Book value прямолінійний зменшення залишку Dt 83 / Ct 131 — щомісячне нарахування

Two depreciation methods — straight-line and declining-balance

The depreciation method is fixed at asset commissioning. Monthly batch depreciation runs for all active assets — journal entries Dt 83 / Ct 131 are created automatically without any manual steps.

📏 Straight-line (Прямолінійний)

Equal monthly charge over the useful life.

= (cost − salvage) ÷ months

📉 Declining-balance (Зменшення залишку)

Accelerated charge — highest in early years, decreasing over time.

rate = (1 − ⁿ√(salvage/cost)) × 2 · book value × rate
  • Depreciation never exceeds the depreciable amount (cost − salvage) — capped at domain level
  • Revalue() recalculates the monthly charge from the new book value — effective next month
  • Batch handler uses direct SQL via pgxpool — no ORM, no N+1, optimal for large asset registers
  • Journal entry per asset: Dt 83 (depreciation expense) / Ct 131 (accumulated depreciation)

Asset lifecycle — from commissioning to write-off

Every state transition generates the correct accounting entries automatically. No manual journal creation needed — the domain model enforces the right posting for each event.

Active ↔ Idle → Repairing → Disposed → Written off
  • Acquire: asset registered with cost, group, method, useful life → status = active
  • Revalue(): new fair value set → MonthlyDepreciationAmount() recalculated from updated book value
  • Dispose(): status → disposed, remaining book value posted as gain/loss on disposal
  • WriteOff(): status → written_off, full remaining book value posted to write-off expense account
  • idle and repairing states keep depreciating — only disposed/written_off stops the depreciation schedule
active idle repairing disposed written_off Revalue() Repair() Dispose() WriteOff() idle & repairing → депрецієються · disposed/written_off → зупинка
fixed_assets QueryStudio inventory_no group acq_cost accum_depr book_value ✦ book_value = acquisition_cost − accumulated_depr computed per row · updated after each batch depreciation run → Form 2 R2300 (Dt 83) ↑ → XLSX · аудитор

QueryStudio integration — book value, depreciation reports

The fixed_assets entity is registered in QueryStudio with a computed book_value expression. Accountants can build custom depreciation reports and export to XLSX without writing code.

  • Computed field: book_value = acquisition_cost − accumulated_depreciation (evaluated per row)
  • Join fixed_assets → journal_entries to see the Dt 83 / Ct 131 posting for each depreciation month
  • P&L Form 2 line R2300 (depreciation) auto-populated from posted Dt 83 journal entries
  • Schedule monthly asset report: runs on 1st of each month, exports XLSX to share with auditors

Related modules

📒 Accounting 📈 Financial Statements 🧾 Tax Invoices 👤 HR & UA Payroll