The table below indicates each account type in Fixed Assets and how it is derived; i.e., the entities which contribute to the account number. Entities are listed in order of their contribution.
| Account | Sources |
|---|---|
| asset | attributes (left to right), asset class, ledger |
| accumulated depreciation | attributes (left to right), asset class, ledger |
| gain/loss | retirement type, attributes (left to right), asset class, ledger |
| bank | retirement type, attributes (left to right), ledger |
| depreciation expense | attributes (left to right), asset class, ledger |
| extra depreciation | extra depreciation type, attributes (left to right), asset class, ledger |
During Post to GL, the first four account types, namely asset, accumulated depreciation, gain/loss, and bank, are derived from the current values on the asset. Those values, in turn, come from the default values in effect at the time the asset was created or modified, and could have been overridden by the user. The last two account types, depreciation expense and extra depreciation, are determined during the posting process.