Struct FixedAsset 

pub struct FixedAsset {

    pub asset_id: String,
    pub sub_number: u16,
    pub description: String,
    pub asset_class: AssetClass,
    pub company_code: String,
    pub cost_center: Option<String>,
    pub location: Option<String>,
    pub acquisition_date: NaiveDate,
    pub acquisition_type: AcquisitionType,
    pub acquisition_cost: Decimal,
    pub capitalized_date: Option<NaiveDate>,
    pub depreciation_method: DepreciationMethod,
    pub useful_life_months: u32,
    pub salvage_value: Decimal,
    pub accumulated_depreciation: Decimal,
    pub net_book_value: Decimal,
    pub account_determination: AssetAccountDetermination,
    pub status: AssetStatus,
    pub disposal_date: Option<NaiveDate>,
    pub disposal_proceeds: Option<Decimal>,
    pub serial_number: Option<String>,
    pub manufacturer: Option<String>,
    pub model: Option<String>,
    pub warranty_expiration: Option<NaiveDate>,
    pub insurance_policy: Option<String>,
    pub purchase_order: Option<String>,
    pub vendor_id: Option<String>,
    pub invoice_reference: Option<String>,
    pub is_gwg: Option<bool>,
}

Fixed asset master data.

Fields

asset_id: String

Asset ID (e.g., “FA-001234”)

sub_number: u16

Asset sub-number (for component accounting)

description: String

Asset description

asset_class: AssetClass

Asset class

company_code: String

Company code

cost_center: Option<String>

Cost center responsible for the asset

location: Option<String>

Location/plant

acquisition_date: NaiveDate

Acquisition date

acquisition_type: AcquisitionType

Acquisition type

acquisition_cost: Decimal

Original acquisition cost

capitalized_date: Option<NaiveDate>

Capitalized date (when depreciation starts)

depreciation_method: DepreciationMethod

Depreciation method

useful_life_months: u32

Useful life in months

salvage_value: Decimal

Salvage/residual value

accumulated_depreciation: Decimal

Accumulated depreciation as of current period

net_book_value: Decimal

Net book value (acquisition_cost - accumulated_depreciation)

account_determination: AssetAccountDetermination

Account determination rules

status: AssetStatus

Current status

disposal_date: Option<NaiveDate>

Disposal date (if disposed)

disposal_proceeds: Option<Decimal>

Disposal proceeds (if disposed)

serial_number: Option<String>

Serial number (for tracking)

manufacturer: Option<String>

Manufacturer

model: Option<String>

Model

warranty_expiration: Option<NaiveDate>

Warranty expiration date

insurance_policy: Option<String>

Insurance policy number

purchase_order: Option<String>

Original PO number

vendor_id: Option<String>

Vendor ID (who supplied the asset)

invoice_reference: Option<String>

Invoice reference

is_gwg: Option<bool>

Whether this asset is a GWG (geringwertiges Wirtschaftsgut) under German tax law. Assets with acquisition cost ≤ 800 EUR are eligible for immediate full expensing per EStG §6(2).

Implementations

impl FixedAsset

pub fn new( asset_id: impl Into<String>, description: impl Into<String>, asset_class: AssetClass, company_code: impl Into<String>, acquisition_date: NaiveDate, acquisition_cost: Decimal, ) -> Self

Create a new fixed asset.

pub fn with_cost_center(self, cost_center: impl Into<String>) -> Self

Set cost center.

pub fn with_location(self, location: impl Into<String>) -> Self

Set location.

pub fn with_salvage_value(self, salvage_value: Decimal) -> Self

Set salvage value.

pub fn with_depreciation_method(self, method: DepreciationMethod) -> Self

Set depreciation method.

pub fn with_useful_life_months(self, months: u32) -> Self

Set useful life.

pub fn with_vendor(self, vendor_id: impl Into<String>) -> Self

Set vendor ID.

pub fn months_since_capitalization(&self, as_of_date: NaiveDate) -> u32

Calculate months since capitalization.

pub fn calculate_monthly_depreciation(&self, as_of_date: NaiveDate) -> Decimal

Calculate depreciation for a specific month.

pub fn apply_depreciation(&mut self, depreciation_amount: Decimal)

Apply depreciation and update balances.

pub fn calculate_disposal_gain_loss(&self, proceeds: Decimal) -> Decimal

Calculate gain/loss on disposal.

pub fn dispose(&mut self, disposal_date: NaiveDate, proceeds: Decimal)

Record disposal.

pub fn is_fully_depreciated(&self) -> bool

Check if asset is fully depreciated.

pub fn remaining_useful_life_months(&self, as_of_date: NaiveDate) -> u32

Calculate remaining useful life in months.

pub fn annual_depreciation_rate(&self) -> Decimal

Calculate depreciation rate (annual percentage).

pub fn macrs_depreciation(&self, year: u32) -> Decimal

Return the annual MACRS depreciation for a given recovery year (1-indexed).

Uses the IRS Publication 946 GDS half-year convention tables. MACRS depreciation is based on the full acquisition cost (salvage value is ignored). Returns Decimal::ZERO if the year is out of range or no table matches the useful life.

pub fn ddb_depreciation(&self) -> Decimal

Return the monthly double-declining balance depreciation amount.

The DDB rate is 2 / useful_life_months * 12 applied monthly against the current net book value. The result is rounded to 2 decimal places and capped so the asset does not depreciate below the salvage value.

Trait Implementations

impl Clone for FixedAsset

fn clone(&self) -> FixedAsset

Returns a duplicate of the value.

fn clone_from(&mut self, source: &Self)

Performs copy-assignment from source.

impl Debug for FixedAsset

fn fmt(&self, f: &mut Formatter<'_>) -> Result

Formats the value using the given formatter.

impl<'de> Deserialize<'de> for FixedAsset

fn deserialize<__D>(__deserializer: __D) -> Result<Self, __D::Error>

where __D: Deserializer<'de>,

Deserialize this value from the given Serde deserializer.

impl Serialize for FixedAsset

fn serialize<__S>(&self, __serializer: __S) -> Result<__S::Ok, __S::Error>

where __S: Serializer,

Serialize this value into the given Serde serializer.