Depreciation schedule template: asset register and movement schedule
Five assets of a fictitious carpentry business, from cost to book value, with one purchase and one sale in the year and the reconciliation to balance sheet and result.
The short answer
A depreciation schedule records the cost, the depreciation and the book value per asset. Per category you summarise that in a movement schedule: opening balance, additions, disposals, depreciation and closing balance (art. 2:368(1) DCC). Both tables are filled in below, with one purchase and one sale in the financial year.
Updated 30 October 2026
Key facts
| Movement schedule | In the annual accounts of medium-sized and large entities (art. 2:368(1) DCC) |
| Small and micro | Exempt from the movement schedule (art. 2:396(3) DCC and art. 2:395a(4) DCC) |
| Depreciation | Independent of the result, under a method that fits the useful life (art. 2:386(1) and (4) DCC) |
| Straight-line | Cost minus residual value, divided by the useful life |
The example: Timmerbedrijf Koster B.V.
Timmerbedrijf Koster B.V. is fictitious. It has five assets, bought an extraction system in April 2025 and sold in June a trailer that was already depreciated to its residual value. Koster depreciates straight-line and calculates per month in the year of purchase.
You retype both tables yourself; we do not provide a ready-made schedule.
Model 1: the asset register per asset
| Asset | In use | Cost (€) | Residual value | Years | Per year | Depreciated to 2024 | Depreciation 2025 | Book value 31-12-2025 |
|---|---|---|---|---|---|---|---|---|
| Company van | 1-7-2022 | 42.000 | 6.000 | 6 | 6.000 | 15.000 | 6.000 | 21.000 |
| Sawing machine | 1-1-2021 | 28.000 | 4.000 | 8 | 3.000 | 12.000 | 3.000 | 13.000 |
| Extraction system | 1-4-2025 | 18.000 | 0 | 10 | 1.800 | 0 | 1.350 | 16.650 |
| Tools and equipment | 1-1-2023 | 15.000 | 0 | 5 | 3.000 | 6.000 | 3.000 | 6.000 |
| Trailer, sold 30-6-2025 | 1-1-2019 | 6.000 | 600 | 6 | 900 | 5.400 | 0 | 0 |
| Total | 109.000 | 38.400 | 13.350 | 56.650 |
The trailer had a book value of 600 at sale and fetched 1,000: a gain on disposal of 400 in the profit and loss account. The extraction system was in use for nine months: 1,800 times nine twelfths is 1,350.
Model 2: the movement schedule per category
| Movements 2025 (€) | Machinery and installations | Other fixed operating assets | Total |
|---|---|---|---|
| Cost at 1 January | 28.000 | 63.000 | 91.000 |
| Accumulated depreciation at 1 January | -12.000 | -26.400 | -38.400 |
| Book value at 1 January | 16.000 | 36.600 | 52.600 |
| Additions | 18.000 | 0 | 18.000 |
| Disposals at book value | 0 | -600 | -600 |
| Depreciation | -4.350 | -9.000 | -13.350 |
| Book value at 31 December | 29.650 | 27.000 | 56.650 |
| Cost at 31 December | 46.000 | 57.000 | 103.000 |
| Accumulated depreciation at 31 December | -16.350 | -30.000 | -46.350 |
The sawing machine and the extraction system form the first category, the van, the trailer and the tools the second. The classification follows the items of art. 2:366(1) DCC.
Line by line: what the law requires
| Line | Content | art. 2:368 DCC |
|---|---|---|
| Opening book value | Equal to the closing book value of the previous year | para. 1(a) |
| Additions and disposals | The value at which new assets were booked, and the book value of what you no longer have | para. 1(b) |
| Revaluations | Only when valued at current value; not applicable for Koster | para. 1(c) |
| Depreciation and impairments | Including the reversal of an earlier impairment | para. 1(d) |
| Closing book value | Agrees with the balance sheet | para. 1(e) |
| Accumulated depreciation at year end | The sum of depreciation and impairments at the balance sheet date | para. 2(b) |
On a sale two amounts disappear from the schedule: the cost of 6,000 and the accumulated depreciation of 5,400. Together that is the book value of 600 in the movements.
The depreciation schedule in a spreadsheet
- Input per asset: description, category, date placed in service, cost, residual value, useful life and, where relevant, the sale date and sale price.
- Formulas: the annual amount is cost minus residual value, divided by the useful life; in the first year multiplied by the number of months in use, divided by twelve.
- Limit: the depreciation of a year is never higher than the book value minus the residual value.
- Check 1: the total of the register minus the total of the movement schedule is zero, for cost, depreciation and book value.
- Check 2: the closing book value minus the balance sheet item is zero.
- Check 3: the depreciation of the year minus the depreciation expense in the profit and loss account is zero.
The movement of fixed assets per size class
| Class | Movement schedule in the annual accounts | Particularity |
|---|---|---|
| Micro | No | The fixed assets appear as a single amount on the balance sheet |
| Small | No | Only the depreciation methods in the accounting policies (art. 2:386(2) DCC) and, on revaluation, the sum of those (art. 2:368(2)(a) DCC) |
| Medium-sized | Yes | In the version for the KVK the movements may be omitted (art. 2:397(5) DCC) |
| Large | Yes | Also public |
Every BV keeps the register itself, whatever the class. Without a register the book value on the balance sheet cannot be supported, and the records must at all times show the rights and obligations (art. 2:10(1) DCC).
Mistakes in depreciation schedules
- On a sale, writing off only the book value. Cost and accumulated depreciation then remain and the schedule grows with assets that no longer exist.
- Continuing to depreciate below the residual value, or continuing on an asset that has already been sold.
- Skipping depreciation in a bad year. Depreciation is independent of the result.
- Ignoring a lasting fall in value, for example a machine that has been taken out of use (art. 2:387(3) DCC).
Fixed assets in Jaarrekening.io
In Jaarrekening.io you record the movement of fixed assets in a table in the notes; that table goes along in the PDF, Word and Excel export. The book values on the balance sheet come from the imported XAF audit file or trial balance (Excel or CSV). New users register via Start for free.
Sources
Frequently asked questions
Is a depreciation schedule mandatory for a micro BV?
The movement schedule in the annual accounts is not: a micro BV shows its fixed assets as a single amount. You do need the register per asset to support that amount and to calculate the depreciation for the year.
What is the difference between a depreciation schedule and a movement schedule?
The depreciation schedule, also called the asset register, has one line per asset. The movement schedule is the summary per category that goes in the notes of medium-sized and large entities. The totals of both are equal.
Do I have to depreciate land?
No. The law prescribes depreciation of fixed assets with a limited useful life (art. 2:386(4) DCC). Land does not wear out. If you buy a building with land, split the purchase price and depreciate only the building.
How do I calculate in the year of purchase?
Pick one rule and stick to it. In the example every month in use counts: the installation from April gets nine twelfths of the annual amount.
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Preparing Dutch annual accounts?
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