Asset Categories (فئات الأصول)

Asset categories group fixed assets by type and define default depreciation rules and GL account mappings. When creating a fixed asset, the category determines which accounts are used for the asset cost, depreciation expense, and accumulated depreciation -- unless overridden at the asset level.

Purpose

• Organize fixed assets into logical groups (vehicles, equipment, furniture, buildings)
• Define default depreciation method and useful life for each group
• Map three GL accounts per category: asset cost, depreciation expense, accumulated depreciation
• Reduce data entry by inheriting category defaults when registering new assets

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Entity Attributes

Field	Type	Required	Description
id	integer	auto	Primary key
company_id	integer	auto	Owning company
name	string	yes	Category name (English)
name_ar	string	no	Category name (Arabic)
code	string	no	Category code
depreciation_method	enum	yes	straight_line, declining_balance, accelerated
useful_life_months	integer	yes	Default useful life in months
asset_account_id	FK	yes	GL account for asset cost
depreciation_account_id	FK	yes	GL account for depreciation expense
accumulated_depreciation_account_id	FK	yes	GL account for accumulated depreciation
is_active	boolean	no	Active status (default: true)
created_at	datetime	auto	Creation timestamp
updated_at	datetime	auto	Last update timestamp

Relationships

API Endpoints

Method	Path	Description	Permission
GET	/api/accounting/asset-categories	List categories (paginated)	accounting.asset-categories.view
POST	/api/accounting/asset-categories	Create a category	accounting.asset-categories.create
GET	/api/accounting/asset-categories/{id}	Get a category	accounting.asset-categories.view
PUT	/api/accounting/asset-categories/{id}	Update a category	accounting.asset-categories.update
DELETE	/api/accounting/asset-categories/{id}	Soft-delete a category	accounting.asset-categories.delete

Request/Response Examples

Create Asset Category

curl

curl -X POST /api/accounting/asset-categories \
  -H "Authorization: Bearer {token}" \
  -H "Content-Type: application/json" \
  -d '{
    "name": "Office Furniture",
    "name_ar": "أثاث المكاتب",
    "code": "FURN",
    "depreciation_method": "straight_line",
    "useful_life_months": 60,
    "asset_account_id": 20,
    "depreciation_account_id": 55,
    "accumulated_depreciation_account_id": 21,
    "is_active": true
  }'

Dart

final response = await dio.post('/api/accounting/asset-categories', data: {
  'name': 'Office Furniture',
  'name_ar': 'أثاث المكاتب',
  'code': 'FURN',
  'depreciation_method': 'straight_line',
  'useful_life_months': 60,
  'asset_account_id': 20,
  'depreciation_account_id': 55,
  'accumulated_depreciation_account_id': 21,
  'is_active': true,
});

Response 201 Created

{
  "data": {
    "id": 3,
    "company_id": 1,
    "name": "Office Furniture",
    "name_en": "Office Furniture",
    "name_ar": "أثاث المكاتب",
    "code": "FURN",
    "depreciation_method": "straight_line",
    "depreciation_method_label": "Straight Line",
    "useful_life_months": 60,
    "asset_account_id": 20,
    "depreciation_account_id": 55,
    "accumulated_depreciation_account_id": 21,
    "is_active": true,
    "created_at": "2026-03-10T08:00:00.000000Z",
    "updated_at": "2026-03-10T08:00:00.000000Z"
  }
}

Update Asset Category

curl

curl -X PUT /api/accounting/asset-categories/3 \
  -H "Authorization: Bearer {token}" \
  -H "Content-Type: application/json" \
  -d '{
    "useful_life_months": 48,
    "depreciation_method": "declining_balance"
  }'

Dart

final response = await dio.put('/api/accounting/asset-categories/3', data: {
  'useful_life_months': 48,
  'depreciation_method': 'declining_balance',
});

Depreciation Methods

Method	Description
straight_line	Equal monthly depreciation: (cost - salvage) / useful_life_months
declining_balance	Applied to net book value: NBV * (2 / useful_life_months)
accelerated	Declining balance that switches to straight-line when straight-line produces a higher amount

Business Rules

1. Three GL accounts required -- every category must map to an asset account, a depreciation expense account, and an accumulated depreciation account.
2. Category defaults -- when a fixed asset does not specify its own depreciation method, the category's method and useful life are used.
3. Ordered by code -- the list endpoint returns categories ordered by code.
4. Soft delete -- deleting a category performs a soft delete.
5. Company scoped -- all queries filter by the authenticated user's company.
6. Active flag -- categories can be deactivated to prevent selection when creating new assets.