{"id":5292,"date":"2026-07-01T12:06:33","date_gmt":"2026-07-01T02:06:33","guid":{"rendered":"https:\/\/www.hashmicro.com\/au\/blog\/?p=5292"},"modified":"2026-07-02T12:06:46","modified_gmt":"2026-07-02T02:06:46","slug":"fixed-assets","status":"publish","type":"post","link":"https:\/\/www.hashmicro.com\/au\/blog\/fixed-assets\/","title":{"rendered":"What is Fixed Assets? Examples and Accounting Treatment"},"content":{"rendered":"<p>Fixed assets are long-term assets that businesses use to support daily operations and generate revenue. Common examples include buildings, machinery, vehicles, computers, and office equipment.<\/p>\n<p>These assets are not purchased for resale and are typically expected to provide value for more than one year. As a result, they play an important role in financial reporting, depreciation, and business planning.<\/p>\n<p>This guide explains what fixed assets are, common examples, how they are recorded in accounting, and how businesses can manage them more effectively.<\/p>\n<p><span data-sheets-root=\"1\"><!-- <div id=\"toc_group_article\" style=''>\r\n\t<p style='font-size:25px;font-weight:bold; margin-bottom:0px'>\r\n\t\tTable of Content:\r\n\t<\/p>\r\n\t<ul id=\"list_toc\" class='list_toc'><\/ul>\r\n<\/div> -->\r\n\r\n<!-- <div class=\"dropdown-fixed-top\" id=\"dropdown-fixed-top\">\r\n\t<div class=\"row\">\r\n\t\t<p id=\"pilihDaftarIsi\">Table of Content<\/p>\r\n\t\t<p><i class=\"td-icon-menu-down\"><\/i><\/p>\r\n\t<\/div>\r\n\t\r\n\t<div>\r\n\t\t<ul id=\"list_toc_top\" class='list_toc'><\/ul>\r\n\t<\/div>\r\n<\/div> -->\r\n\r\n<div id=\"placeholder-toc\"><\/div>\r\n<div id=\"toc\">\r\n    <div class=\"header\">\r\n\t<span class=\"toc-title\" id=\"toc-title\">Table of Content<\/span>\t\r\n\t <i class=\"toc-icon\">\r\n        <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"30\" height=\"30\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#000\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" class=\"header-icon\">\r\n          <path d=\"m6 9 6 6 6-6\" \/>\r\n        <\/svg>\r\n      <\/i>\r\n\t<\/div>\r\n    <div class=\"list\">\r\n      <ul id=\"toc-list\"><\/ul>\r\n    <\/div>\r\n <\/div>\r\n\r\n<style>\r\n\t@media (max-width: 992px) {\r\n\t\t#toc_group_article {\r\n\t\t\tpadding-top: 24px;\r\n\t\t}\r\n\t}\r\n\t\r\n\t#list_toc_float {\r\n\t\tmax-height: calc(100vh - 250px);\r\n\t\toverflow-y: auto;\r\n\t}\r\n\t\r\n\t#list_toc_top {\r\n\t\tdisplay: none;\r\n\t\tbackground: #fff;\r\n\t\tmargin-bottom: 4px;\r\n\t}\r\n\t\r\n\t#list_toc_top li {\r\n\t\tdisplay: block;\r\n\t\tmargin-left: 0;\r\n\t\tlist-style: none;\r\n\t}\r\n\t\r\n\t#list_toc_top a {\r\n\t\tpadding: 5px;\r\n\t\tdisplay: block;\r\n\t}\r\n\t\r\n\t#list_toc_top.show {\r\n\t\tdisplay: block;\r\n\t}\r\n\r\n\t#list_toc_top a {\r\n\t\tcolor: #434343;\r\n\t\tborder-bottom: 1px solid #bbb;\r\n\t}\r\n\t\r\n\t.dropdown-fixed-top {\r\n\t\tposition: fixed;\r\n\t\ttop: 59px;\r\n\t\twidth: 100%;\r\n\t\tz-index: 99;\r\n\t\tborder-bottom: 2px solid #9c171e;\r\n\t\tpadding: 12px;\r\n\t\tbackground: #fff;\r\n\t\twidth: 100%;\r\n\t\tcursor: pointer;\r\n\t\tdisplay: none;\r\n\t\tleft: 0;\r\n\t\tbox-shadow: 0 -2px 7px 6px rgba(0, 0, 0, 0.17);\r\n\t}\r\n\t\r\n\t#dropdown-fixed-top.show {\r\n\t\tanimation: showAnim 0.5s ease;\r\n\t\tdisplay: block;\r\n\t\topacity: 1;\r\n\t}\r\n\t\r\n\t@keyframes showAnim {\r\n\t\tfrom {\r\n\t\t\tdisplay: none;\r\n\t\t\topacity: 0;\r\n\t\t}\r\n\t\tto {\r\n\t\t\tdisplay: block;\r\n\t\t\topacity: 1;\r\n\t\t}\r\n\t}\r\n\t\r\n\t.dropdown-fixed-top #list_toc_top {\r\n\t\tmax-height: calc(50vh - 110px);\r\n\t\toverflow-y: scroll;\r\n\t}\r\n\t\r\n\t.dropdown-fixed-top .row {\r\n\t\tdisplay: flex;\r\n\t\tjustify-content: space-between\r\n\t}\r\n\t\r\n\t.dropdown-fixed-top .row p {\r\n\t\tmargin-bottom: 0;\r\n\t}\r\n\t\r\n\t#pilihDaftarIsi {\r\n\t\tmax-width: 100%;\r\n\t\toverflow: hidden;\r\n\t\twhite-space: nowrap;\r\n\t}\r\n\t\r\n\t@media (min-width: 1018px) {\r\n\t\t.dropdown-fixed-top {\r\n\t\t\tdisplay: none;\r\n\t\t}\r\n\t}\r\n\t\r\n\t#list_toc li {margin-bottom: 0;margin-top: 5px;}\r\n\t#list_toc > li > ul {padding-left: 20px;margin-bottom: 0;}\r\n\t#list_toc{height:max-content;transition:ease-in-out}\r\n\t#list_toc li {margin-bottom: 0;margin-top: 5px;}\r\n\t#list_toc_float li.active > a {color:#b1252d;background: #ffe1e3;}\r\n\t#list_toc_top li.active > a {color:#b1252d;background: #ffe1e3;}\r\n\t#list_toc_float li a {padding:3px 7px}\r\n\t#list_toc_float li a {\r\n\t\tdisplay: block;\r\n\t\tcolor: #000;\r\n\t\tmargin-bottom: 6px;\r\n\t\tpadding-top: 2px;\r\n\t\tpadding-bottom: 2px;\r\n\t\ttransition: all 0.2s ease-in-out;\r\n\t\tfont-size: 15px;\r\n\t\tline-height: 18px;\r\n\t}\r\n\t#list_toc_float li{list-style:none;list-style-position:inside; margin-left:0;}\r\n\t#list_toc_float a:hover{color:#b1252d;}\r\n\t\r\n\t#toc_group_float{\r\n\t\tline-height: 24px;\r\n\t\tmax-height: calc(100vh - 100px);\r\n\t\toverflow: auto;\r\n\t\tz-index: 99;\r\n\t\tdisplay:none!important;\r\n\t\tbackground:#fff;\r\n\t\ttransition:all 0.5s linear\r\n\t}\r\n\t\r\n\t@media (min-width:1019px){\r\n\t\t#toc_group_float {\r\n\t\t\tdisplay:block!important;\r\n\t\t\t}\r\n\t\t\t\t#toc_group_article {\r\n\t\t\tdisplay:none;\r\n\t\t}\r\n\t}\r\n\r\n<\/style>\r\n\r\n<!-- ToC styling  -->\r\n<style>\r\n\t\/* Simple styling for the TOC *\/\r\n\t\r\n\t#toc ul li:last-child {\r\n    padding-bottom: 16px; \/* Adjust the value as needed *\/\r\n}\r\n\r\n.td-fix-index {\r\n\t transform: unset !important;\r\n     -webkit-transform: unset !important; \r\n}\r\n.footer-contact .td-fix-index {\r\n\t transform: translateZ(0) !important;\r\n     -webkit-transform: translateZ(0) !important; \r\n}\r\n\t.tdb_single_content .tdb-block-inner.td-fix-index{\r\n\t\tposition: static;\r\n\t}\r\n\t\r\n\r\n\t\r\n#toc {\r\n  background-color: #FFF;\r\n\tpadding: 17px 24px 0px 24px !important;\r\n  margin-bottom: 20px;\r\n\/*   border: 1px solid #9C171E; *\/\r\n  border-radius: 6px;\r\n\tdisplay: none;\r\n  max-width: 100%;\r\n  transition: .4s ease height;\r\n\tmargin-left: 0;\r\n\toverflow: hidden;\r\n}\r\n\r\n#toc .header{\r\n  display: flex;\r\n  align-items: center;\r\n  justify-content: space-between;\r\n\tbackground-color: transparent;\r\n}\r\n\t\r\n\t#toc.sticky .header{\r\n\t\tpadding: 4px 0;\r\n\t}\r\n\t\r\n.header p{\r\n  font-size: 18px !important;\r\n  font-weight: 600 !important;\r\n  color: #393939;\r\n   margin-bottom: 0;\r\n  \/* margin-top: 20px; *\/\r\n}\r\n\r\n.toc-icon{\r\n  float: right;\r\n\/*   visibility: hidden; *\/\r\n}\r\n\r\n\t.toc-title{\r\n\t\tmargin-right: auto;\r\n\/* \t\tpadding-left: 20px; *\/\r\n\t\tfont-weight: 600;\r\n\t\talign-self: center;\t}\t\r\n\r\n#toc ul {\r\n  list-style-type: none;\r\n  padding-left: 0;\r\n}\r\n\t\r\n#toc.sticky ul{\r\n\toverflow-y: auto;\r\n\tmax-height: 250px;\r\n\tmargin-top: 0px;\r\n\tpadding-top: 20px;\r\n\/* \tborder-top: 1px solid #d3d3d3; *\/\r\n}\r\n\t\r\n#toc ul li {\r\n\/*   margin-bottom: 10px; *\/\r\n  margin-bottom: 10px;\r\n\tmargin-left: 0;\r\n\ttransition: .2s ease;\r\n\tcursor: pointer;\r\n}\r\n\t\r\n\t#toc.sticky ul li {\r\n\t  margin-right: 10px;\r\n\t}\r\n\t\r\n.td-post-content #toc-list li a:hover, .td-post-content #toc-list a.active{\r\n\tbackground-color: #FFF;\r\n\/* \tpadding: 8px 16px 8px 16px; *\/\r\n\tpadding: 4px 16px 4px 16px;\r\n\tborder-radius: 6px;\r\n\tcolor: #9c171e !important;\r\n\tfont-weight: 600 !important;\r\n}\r\n\t\r\n\t.td-post-content #toc-list li:hover a, .td-post-content #toc-list a.active{\r\n\t\tcolor: #9C171E !important;\r\n\t\tfont-weight: 600 !important;\r\n\t}\r\n\t\r\n.td-post-content #toc-list a.active{\r\n\tfont-weight: bold !important;\r\n\tcolor: #9C171E !important;\r\n}\r\n\t\r\n#toc a, .td-post-content #toc-list a {\r\n  text-decoration: none;\r\n  color: #ea1717 !important;\r\n  transition: .2s ease;\r\n\tfont-weight: 400 !important;\r\n\tdisplay: block;\r\n\t\r\n\tpadding: 4px 16px 4px 0;\r\n}\r\n\r\n#toc.sticky {\r\n  position: fixed;\r\n\/*   top: 73px; *\/\r\n\tbottom: 0;\r\n  z-index: 100; \r\n  box-shadow: 0 2px 5px rgba(0,0,0,0.1); \r\n\twidth: 100%; \r\n\tbackground-color: #FFF;\r\n\/* \tbackground-color: #FFF1F1; *\/\r\n\tborder-bottom: 1px solid #ea1717;\r\n\/*   border: 1px solid #393939; *\/\r\n  box-shadow: 0px 0px 14px 0px #00000040;\r\n  cursor: pointer;\r\n\tanimation: fadein .3s ease;\r\n\tpadding: 12px 16px !important;\r\n}\r\n\t\r\n\t.fadein{\r\n\t\tanimation: fadein .3s ease;\r\n\t}\r\n\t\r\n\t.fadeout{\r\n\t\tanimation: fadeout .3s ease;\r\n\t}\r\n\t\r\n\t\r\n\t@keyframes fadein{\r\n\t\t0% {\r\n\t\t\topacity: 0;\r\n\t\t}\r\n\t\t100%{\r\n\t\t\topacity: 1;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@keyframes fadeout{\r\n\t\t0% {\r\n\t\t\topacity: 1;\r\n\t\t}\r\n\t\t100%{\r\n\t\t\topacity: 0;\r\n\t\t}\r\n\t}\r\n\r\n\t\r\n#toc.sticky .header p{\r\n\tmargin-bottom: 10px;\r\n\tmargin-top: 10px;\r\n}\r\n\r\n#toc.sticky .toc-icon{\r\n  visibility: visible;\r\n\/* \ttransition: 0.4s ease; *\/\r\n}\r\n\t\r\n\t.toc-icon{\r\n\t\talign-items: center;\r\n    \tdisplay: flex;\r\n\t}\r\n\t\r\n\tsvg.header-icon{\r\n\/* \t\tbackground-color: #9c171e; *\/\r\n\t\tbackground-color: #FFF;\r\n\t\tborder-radius: 30px;\r\n\t\tpadding: 5px;\r\n\t}\r\n\r\n#toc.sticky .list{\r\n\/*   max-height: 0; *\/\r\n  transition: height 0.4s ease;\r\n}\r\n\t\r\n\t#toc .list{\r\n\/*   max-height: 0; *\/\r\n  transition: height 0.4s ease;\r\n}\r\n\r\n#toc .header.active .toc-icon{\r\n\ttransform: rotate(0deg); \r\n\topacity: 1;\r\n}\r\n\r\n\t#toc .header.active + .list {\r\n\t  max-height: 200px; \/* Adjust this value as needed *\/\r\n\t  opacity: 1;\r\n\t}\r\n\t\r\n\t#placeholder-toc{\r\n\/* \t\tdisplay: none; *\/\r\n\t}\r\n\t\r\n\t@media (min-width: 768px) and (max-width: 991px){\r\n\t\t#toc.sticky{\r\n\/* \t\t\ttop: 104px; *\/\r\n\t\t\tbottom: 0px;\r\n\t\t}\r\n\t\t\r\n\t\t#toc{\r\n\t\t\twidth: unset !important;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width: 767px){\r\n\t\t#toc{\r\n\t\t\twidth: 100% !important;\r\n\t\t\tdisplay: inline-block;\r\n\t\t}\r\n\t\t\r\n\t\t#toc.sticky{\r\n\t\t\twidth: 90% !important;\r\n\/* \t\t\ttop: 81px; *\/\r\n\t\t\tbottom: 60px;\r\n\t\t\tmargin-left: auto;\r\n\t\t\tmargin-right: auto;\r\n\t\t\tpadding: 0 16px;\r\n\t\t\tright: 5%;\r\n\t\t}\r\n\t}\r\n\t\r\n\t<\/style>\r\n\r\n<!-- ToC List for mobile -->\r\n<script>\r\n \/\/ Generate TOC based on headings\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  \/\/ Get the element that will contain the TOC\r\n  const tocList = document.getElementById('toc-list');\r\n\r\n  \/\/ Get the element with the ID 'article-left'\r\n  const article = document.querySelector('.td-post-content');\r\n\r\n  \/\/ Find all h2 elements within 'myarticle'\r\n  const headers = article.getElementsByTagName('h2');\r\n\r\n  \/\/ Loop through the h2 elements and create a list item for each one\r\n  for (let i = 0; i < headers.length; i++) {\r\n    const header = headers[i];\r\n    const headerText = header.textContent;\r\n\/\/     const headerId = 'header-' + i;\r\n    const headerId = headerText\r\n    .toLowerCase()\r\n    .trim()\r\n    .replace(\/[^\\w\\s-]\/g, '')  \/\/ hapus tanda baca\r\n    .replace(\/\\s+\/g, '-'); \/\/ ganti spasi jadi \"-\"\r\n\r\n    \/\/ Set an ID for the header if it doesn't have one\r\n    header.setAttribute('id', headerId);\r\n\r\n    \/\/ Create a list item for the TOC\r\n    const listItem = document.createElement('li');\r\n\r\n    \/\/ Create a link for the list item\r\n    const link = document.createElement('a');\r\n    link.setAttribute('href', '#' + headerId);\r\n    link.textContent = headerText;\r\n\r\n    \/\/ Append the link to the list item\r\n    listItem.appendChild(link);\r\n\r\n    \/\/ Append the list item to the TOC list\r\n    tocList.appendChild(listItem);\r\n  }\r\n});\r\n\r\n\/\/ Keep height and placement of content using placeholder in place of TOC\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  const toc = document.querySelector('#toc');\r\n  const placeholderToc = document.querySelector('#placeholder-toc');\r\n\r\n  function setPlaceholderHeight() {\r\n    placeholderToc.style.height = `${toc.offsetHeight}px`;\r\n  }\r\n\r\n  \/\/ Set the initial height of the placeholder\r\n  setPlaceholderHeight();\r\n\r\n  \/\/ Update the height on window resize\r\n  window.addEventListener('resize', setPlaceholderHeight);\r\n});\r\n  const tocTitle = document.querySelector('#toc-title'); \/\/ Assuming header-faq is the element for TOC title\r\n\r\n\/\/ Sticky TOC and update heading\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  const toc = document.querySelector('#toc');\r\n  const footer = document.querySelector('.td-footer-template-wrap');\r\n  const tocParent = toc.parentElement;\r\n  const divTop = tocParent.getBoundingClientRect().top + window.pageYOffset;\r\n  const tocHeight = toc.offsetHeight;\r\n  const triggerPoint = divTop + tocHeight + 700;\r\n  const footerHeight = footer.offsetHeight;\r\n  const triggerFooterPoint = footer.getBoundingClientRect().top + window.pageYOffset - footerHeight - footerHeight - footerHeight;\r\n  const phtoc = document.querySelector('#placeholder-toc');\r\n  const headers = document.querySelectorAll('.td-post-content h2');\r\n  const navLinks = document.querySelectorAll('#toc-list a');\r\n\t\r\n\tconst panel2 = document.querySelector(\"#toc .list\");\r\n\tvar icon = document.querySelector(\".toc-icon\");\r\n\r\n  let activeLink = null; \/\/ Declare activeLink outside the loop\r\n\t\r\n  \/\/ Function to handle scroll and add\/remove .sticky class\r\n  function handleScroll() {\r\n    const windowTop = window.pageYOffset || document.documentElement.scrollTop;\r\n    let currentHeader = '';\r\n\r\n    \/\/ Highlight user progress as the heading comes\r\n    headers.forEach(header => {\r\n\t\tconst headerTop = header.offsetTop;\r\n\t\tconst headerHeight = header.clientHeight;\r\n\t\tif (window.scrollY >= (headerTop - headerHeight + 700)) {\r\n\t\t\tconst currentHeaderId = header.getAttribute('id');\r\n\t\t\tconst currentHeaderText = document.getElementById(currentHeaderId).textContent;\r\n\/\/ \t\t\tconsole.log(\"current header text:\", currentHeaderText);\r\n\t\t\ttocTitle.textContent = currentHeaderText;\r\n\t\t\tcurrentHeader = currentHeaderId;\r\n\t\t\t\r\n\t\t\tif(window.innerWidth < 767){\r\n\t\t\t\ttocTitle.textContent = 'Table of Content';\r\n\t\t\t}\r\n\t\t}\r\n\t});\r\n\r\n    navLinks.forEach(link => {\r\n      link.classList.remove('active');\r\n      if(currentHeader != '') {\r\n\t\t  if (link.getAttribute('href').includes(currentHeader)) {\r\n\t\t\t  link.classList.add('active');\r\n\t\t  }\r\n\t  }\r\n    });\r\n\/\/     if (windowTop < triggerFooterPoint) {\r\n\/\/         toc.style.display = 'block';\r\n\/\/ \t}else{\r\n\/\/         toc.style.display = 'none';\r\n\/\/ \t}\r\n    \/\/ Update TOC title if sticky\r\n    if (windowTop > triggerPoint) {\r\n      if (!toc.classList.contains('sticky')) {\r\n        phtoc.style.display = \"block\";\r\n        toc.classList.add('sticky');\r\n        toc.style.width = `${tocParent.offsetWidth}px`; \/\/ Set width to match the parent element\r\n        toc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n        toc.style.backgroundColor = \"#FFF\";\r\n\t\tpanel2.style.height = '0px';\r\n\t\t  icon.style.transform = \"rotate(180deg)\";\r\n\t\t  if(window.innerWidth < 767){\r\n\/\/ \t\t\t  const tocs = document.querySelector('#toc.sticky');\r\n\t\t\t  tocTitle.textContent = 'Table of Content'; \/\/ Reset title\r\n       \t\t  toc.style.width = '150px'; \/\/ Set width to match the parent element\r\n\t\t  }\r\n      }\r\n      if (currentHeader) {\r\n\/\/         console.log(\"activeLink:\", activeLink);\r\n        if (activeLink) {\r\n\/\/           tocTitle.textContent = activeLink.textContent; \/\/ Update TOC title\r\n          tocTitle.textContent = activeLink ? activeLink.textContent : \"\"; \/\/ Update title only if activeLink exists\r\n        }\r\n      }\r\n    } else {\r\n      toc.classList.remove('sticky');\r\n      phtoc.style.display = \"none\";\r\n      toc.style.width = 'unset'; \/\/ Reset to original width\r\n      toc.style.backgroundColor = \"#FFF\";\r\n      tocTitle.textContent = 'Table of Content'; \/\/ Reset title\r\n\t\tpanel2.style.height = panel2.scrollHeight + \"px\";\r\n\t\ticon.style.transform = \"rotate(180deg)\";\r\n    }\r\n  }\r\n\r\n    \/\/ Attach the scroll event listener to the window\r\n    window.addEventListener('scroll', handleScroll);\r\n\r\n    \/\/ Initial call to handleScroll to set the correct state on load\r\n    handleScroll();\r\n});\r\n\t\r\n\t\/\/ Open toggle TOC\r\n\t  document.addEventListener(\"DOMContentLoaded\", function() {\r\n\t\tvar tocHeader = document.querySelector(\"#toc .header\");\r\n\t\tvar toc = document.querySelector(\"#toc\");\r\n\t\tvar icon = document.querySelector(\".toc-icon\");\r\n\t\tconst tocTitle = document.querySelector('#toc-title');\r\n\t\tconst tocs = document.querySelector('#toc.sticky');\r\n \t\tconst tocParent = toc.parentElement;\t\t  \r\n\r\n\t\t  tocHeader.addEventListener(\"click\", function() {\r\n\t\t\tvar panel = this.nextElementSibling;\r\n\t\t\tif (panel.style.height !== '0px') { \/\/ Check if height is not 0px\r\n\t\t\t  panel.style.height = '0px'; \/\/ Set height to 0 for full collapse\r\n\t\t\t  icon.style.transform = \"rotate(180deg)\";\r\n\/\/ \t\t\t\ttoc.style.paddingBottom = '6px'; \r\n\t\t\t\tif(window.innerWidth > 768){\r\n\t\t\t\t\tif(!toc.classList.contains('sticky')){\r\n\t\t\t\t\t\ttoc.style.width = \"unset\";\r\n\/\/ \t\t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\t\t\t\t\t}\r\n\t\t\t\t\tif (toc.classList.contains('sticky')){\r\n\t\t\t\t\t\ttoc.style.width = '${tocParent.offsetWidth}px';\r\n\t\t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\t\t\t\t\t}\r\n\t\t\t\t}\r\n\t\t\t\tif(window.innerWidth < 767){\r\n\t\t\t\t\ttoc.style.width = \"unset\"; \/\/ Reset width\r\n\t\t\t\t}\r\n\t\t\t\ttoc.style.backgroundColor = \"#FFF1F1\";\r\n\t\t\t} else {\r\n\t\t\t  panel.style.height = panel.scrollHeight + \"px\";\r\n\t\t\t  icon.style.transform = \"rotate(0deg)\";\r\n\t\t\t  toc.style.backgroundColor = \"#FFF\";\r\n\t\t\t  tocTitle.textContent = 'Table of Content'; \/\/ Reset title\r\n\t\t\t\ttoc.style.paddingBottom = '24px';\r\n\t\t\t \tif(window.innerWidth < 767){\r\n\t\t\t\t\ttoc.style.width = `${tocParent.offsetWidth}px`; \/\/ Set width to match the parent element\r\n\t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\t\t\t\t}\r\n\t\t\t}\r\n\t\t  });\r\n\r\n\t\t  \/\/ Close TOC when a link inside it is clicked\r\n\t\t  var tocLinks = document.querySelectorAll(\"#toc .list a\");\r\n\t\t  tocLinks.forEach(function(link) {\r\n\t\t\tlink.addEventListener(\"click\", function() {\r\n\t\t\t  var panel = document.querySelector(\"#toc .list\");\r\n\t\t\t  panel.style.height = '0px'; \/\/ Set height to 0 for full collapse\r\n\t\t\t  icon.style.transform = \"rotate(180deg)\";\r\n\t\t\t  toc.style.backgroundColor = \"#FFF\";\r\n\t\t\t});\r\n\t\t  });\r\n\t\t});\r\n\r\n\r\n\r\n\t\r\n\/\/ \tmake the heading at the center of the viewport\r\n\/\/ \tdocument.addEventListener('DOMContentLoaded', function() {\r\n\/\/     \/\/ Add click event listener to all links in the TOC list\r\n\/\/     document.querySelectorAll('#toc-list a').forEach(anchor => {\r\n\/\/         anchor.addEventListener('click', function (e) {\r\n\/\/             e.preventDefault(); \/\/ Prevent the default behavior of jumping to the anchor\r\n\/\/ \/\/ \t\t\tconsole.log(\"prevent default\");\r\n\/\/             const targetId = this.getAttribute('href').substring(1); \/\/ Get the ID of the target element\r\n\/\/             const targetElement = document.getElementById(targetId); \/\/ Get the target element\r\n\r\n\/\/             if (targetElement) {\r\n\/\/                 const headerHeight = document.querySelector('#toc .header').offsetHeight; \/\/ Get the height of the fixed header\r\n\/\/                 const windowHeight = window.innerHeight; \/\/ Get the height of the viewport\r\n\/\/                 const targetOffset = targetElement.offsetTop; \/\/ Get the top offset of the target element\r\n\/\/                 const scrollTo = targetOffset + (windowHeight \/ 2) + (headerHeight); \/\/ Calculate the scroll position to center the target element\r\n\r\n\/\/                 \/\/ Scroll to the calculated position smoothly\r\n\/\/                 window.scrollTo({\r\n\/\/                     top: scrollTo,\r\n\/\/                     behavior: 'smooth'\r\n\/\/                 });\r\n\/\/             }\r\n\/\/         });\r\n\/\/     });\r\n\/\/ });\r\n<\/script>\r\n\r\n<!-- START script lama -->\r\n<!-- <script>\r\n\/\/ \tvar pilihDaftarIsi = document.getElementById('pilihDaftarIsi');\r\n\t\r\n\/\/ \tdocument.addEventListener('DOMContentLoaded', function() {\r\n\/\/ \t\tvar dropdownFixedTop = document.querySelector('.dropdown-fixed-top');\r\n\r\n\/\/ \t\tdropdownFixedTop.addEventListener('click', function() {\r\n\/\/ \t\t\tvar dropdownContent = this.querySelector('.list_toc');\r\n\/\/ \t\t\tdropdownContent.classList.toggle('show');\r\n\/\/ \t\t});\r\n\r\n\/\/ \t\twindow.addEventListener('click', function(event) {\r\n\/\/ \t\t\tvar listTocTop = document.getElementById('list_toc_top');\r\n\r\n\/\/ \t\t\tif (!dropdownFixedTop.contains(event.target)) {\r\n\/\/ \t\t\t\tlistTocTop.classList.remove('show');\r\n\/\/ \t\t\t}\r\n\/\/ \t\t});\r\n\/\/ \t});\r\n\t\r\n\/\/ \tvar daftarIsiContainer = document.getElementById('toc_group_article');\r\n\/\/ \tvar dropdownFixedTop = document.getElementById('dropdown-fixed-top');\r\n\/\/     var triggered = false; \/\/ Flag to keep track of whether the function has been triggered\r\n\r\n\/\/     window.addEventListener('scroll', function() {\r\n\/\/         if (!triggered && isCompletelyScrolledPast(daftarIsiContainer)) {\r\n\/\/             showSectionDropdownFixedTop(false);\r\n\/\/             triggered = true;\r\n\/\/         } else if (triggered && !isCompletelyScrolledPast(daftarIsiContainer)) {\r\n\/\/             showSectionDropdownFixedTop(true);\r\n\/\/             triggered = false;\r\n\/\/         }\r\n\/\/     });\r\n\r\n\/\/     function isCompletelyScrolledPast(element) {\r\n\/\/         var elementTop = element.getBoundingClientRect().top;\r\n\/\/         var elementBottom = element.getBoundingClientRect().bottom;\r\n\/\/         return elementTop < 0 && elementBottom < 0;\r\n\/\/     }\r\n\r\n\/\/     function showSectionDropdownFixedTop(show) {\r\n\/\/ \t\tif (show) {\r\n\/\/ \t\t\tdropdownFixedTop.classList.remove(\"show\");\r\n\/\/ \t\t} else {\r\n\/\/ \t\t\tdropdownFixedTop.classList.add(\"show\");\r\n\/\/ \t\t}\r\n\/\/     }\r\n<\/script> -->\r\n<!-- <script>\r\n    \/\/ Scrollspy function to highlight the active TOC item based on the scroll position\r\n  function scrollSpy(tocClass) {\r\n    const scrollPosition = window.scrollY;\r\n\r\n    \/\/ Find the active h2 and h3 headings based on their position in the corresponding TOC\r\n    let activeH2 = null;\r\n    let activeH3 = null;\r\n\r\n    const tocItems = document.querySelectorAll(`.${tocClass} li`);\r\n    tocItems.forEach(item => {\r\n      const a = item.querySelector('a');\r\n      if (!a) return;\r\n      const href = a.getAttribute('href');\r\n      const targetId = href.substring(1); \/\/ Remove the '#' from the href to get the target ID\r\n      const targetElement = document.getElementById(targetId);\r\n      if (!targetElement) return;\r\n\r\n      const targetTop = targetElement.getBoundingClientRect().top + scrollPosition;\r\n      const nextItem = item.nextElementSibling;\r\n      const nextTop = nextItem ? nextItem.getBoundingClientRect().top + scrollPosition : Infinity;\r\n\r\n      if (targetTop <= scrollPosition + 150) {\r\n        if (a.parentElement.parentElement === tocItems) {\r\n          \/\/ The h2 heading is at the root level of the TOC\r\n          activeH2 = { id: targetId, level: 'h2' };\r\n        } else {\r\n          \/\/ The h3 heading is nested under an h2 heading\r\n          const parentH2 = a.parentElement.parentElement.previousElementSibling;\r\n          if (parentH2) {\r\n            const h2Link = parentH2.querySelector('a');\r\n            if (h2Link) {\r\n              const h2Href = h2Link.getAttribute('href');\r\n              const h2Id = h2Href.substring(1);\r\n              activeH2 = { id: h2Id, level: 'h2' };\r\n            }\r\n          }\r\n          activeH3 = { id: targetId, level: 'h3' };\r\n        }\r\n      }\r\n\r\n      if (targetTop > scrollPosition + 150 && nextTop > scrollPosition + 150 && !activeH3) {\r\n        \/\/ Reset the activeH2 when there are no more active h3 headings\r\n        activeH2 = null;\r\n      }\r\n    });\r\n\r\n    \/\/ Update the active state for the TOC items\r\n    tocItems.forEach(item => {\r\n      item.classList.remove('active');\r\n      const a = item.querySelector('a');\r\n      if (a) {\r\n        const href = a.getAttribute('href');\r\n        const targetId = href.substring(1);\r\n        if ((activeH2 && activeH2.id === targetId) || (activeH3 && activeH3.id === targetId)) {\r\n          item.classList.add('active');\r\n\t\t  pilihDaftarIsi.innerHTML = a.textContent;\r\n        }\r\n      }\r\n    });\r\n  }\r\n\r\n  \/\/ Call scrollSpy for each TOC on window scroll\r\n  const tocClasses = ['list_toc', 'list_toc_float', 'list_toc_top']; \/\/ Add other TOC class names here if you have more than two instances\r\n  tocClasses.forEach(tocClass => {\r\n    window.addEventListener('scroll', () => scrollSpy(tocClass));\r\n  });\r\n<\/script> -->\r\n<!-- END script lama -->\r\n\t\r\n<script>\r\n    \/\/ Scrollspy function to highlight the active TOC item based on the scroll position\r\n  function scrollSpy(tocClass) {\r\n    const scrollPosition = window.scrollY;\r\n\r\n    \/\/ Find the active h2 and h3 headings based on their position in the corresponding TOC\r\n    let activeH2 = null;\r\n    let activeH3 = null;\r\n\r\n    const tocItems = document.querySelectorAll(`.${tocClass} li`);\r\n    tocItems.forEach(item => {\r\n      const a = item.querySelector('a');\r\n      if (!a) return;\r\n      const href = a.getAttribute('href');\r\n      const targetId = href.substring(1); \/\/ Remove the '#' from the href to get the target ID\r\n      const targetElement = document.getElementById(targetId);\r\n      if (!targetElement) return;\r\n\r\n      const targetTop = targetElement.getBoundingClientRect().top + scrollPosition;\r\n      const nextItem = item.nextElementSibling;\r\n      const nextTop = nextItem ? nextItem.getBoundingClientRect().top + scrollPosition : Infinity;\r\n\r\n      if (targetTop <= scrollPosition + 150) {\r\n        if (a.parentElement.parentElement === tocItems) {\r\n          \/\/ The h2 heading is at the root level of the TOC\r\n          activeH2 = { id: targetId, level: 'h2' };\r\n        } else {\r\n          \/\/ The h3 heading is nested under an h2 heading\r\n          const parentH2 = a.parentElement.parentElement.previousElementSibling;\r\n          if (parentH2) {\r\n            const h2Link = parentH2.querySelector('a');\r\n            if (h2Link) {\r\n              const h2Href = h2Link.getAttribute('href');\r\n              const h2Id = h2Href.substring(1);\r\n              activeH2 = { id: h2Id, level: 'h2' };\r\n            }\r\n          }\r\n          activeH3 = { id: targetId, level: 'h3' };\r\n        }\r\n      }\r\n\r\n      if (targetTop > scrollPosition + 150 && nextTop > scrollPosition + 150 && !activeH3) {\r\n        \/\/ Reset the activeH2 when there are no more active h3 headings\r\n        activeH2 = null;\r\n      }\r\n    });\r\n\r\n    \/\/ Update the active state for the TOC items\r\n    tocItems.forEach(item => {\r\n      item.classList.remove('active');\r\n      const a = item.querySelector('a');\r\n      if (a) {\r\n        const href = a.getAttribute('href');\r\n        const targetId = href.substring(1);\r\n        if ((activeH2 && activeH2.id === targetId) || (activeH3 && activeH3.id === targetId)) {\r\n          item.classList.add('active');\r\n        }\r\n      }\r\n    });\r\n  }\r\n\r\n  \/\/ Call scrollSpy for each TOC on window scroll\r\n  const tocClasses = ['list_toc', 'list_toc_float']; \/\/ Add other TOC class names here if you have more than two instances\r\n  tocClasses.forEach(tocClass => {\r\n    window.addEventListener('scroll', () => scrollSpy(tocClass));\r\n  });\r\n<\/script>\r\n\t\r\n\r\n<!-- ToC List for desktop side bar, diganti jadi inject by php, di code snippet \"Sidebar Accordion\" -->\r\n<!--  <script>\r\n\tdocument.addEventListener(\"DOMContentLoaded\", function() {\r\nToC List for desktop side bar, diganti jadi inject by php, di code snippet \"Sidebar Accordion\"\r\n        Fungsi untuk mengubah teks menjadi format id\r\n        function formatId(text) {\r\n            return text.trim().replace(\/[^\\w\\d]+\/g, '_');\r\n        }\r\n\r\n        \/\/ Fungsi untuk membuat nested list\r\n        function createNestedList(parentNode, children) {\r\n            if (children.length === 0) return;\r\n\r\n            const nestedUl = document.createElement('ul');\r\n            children.forEach(child => {\r\n                const nestedLi = document.createElement('li');\r\n                const nestedA = document.createElement('a');\r\n                nestedA.textContent = child.title;\r\n                nestedA.href = `#${child.id}`;\r\n                nestedLi.appendChild(nestedA);\r\n                nestedUl.appendChild(nestedLi);\r\n\r\n                if (child.children.length > 0) {\r\n                    createNestedList(nestedLi, child.children);\r\n                }\r\n            });\r\n\r\n            parentNode.appendChild(nestedUl);\r\n        }\r\n\r\n        \/\/ Membuat objek untuk menyimpan daftar h2 dan h3 beserta judulnya\r\n        const headings = [];\r\n\r\n           \/\/ Mengambil semua elemen h2 dan h3\r\n        const elements = document.querySelectorAll('.td-post-content h2');\r\n\t\t\t\/\/, .td-post-content h3\r\n\r\n        elements.forEach(element => {\r\n            if (element.tagName === 'H2') {\r\n                const id = formatId(element.textContent);\r\n                element.id = id;\r\n\t\t\t\tif (element.textContent.toLowerCase() === \"key takeaways\") {return;} \/\/ Kalau Key Takeaways, jangan dimasukin\r\n                headings.push({ level: 'h2', id: id, title: element.textContent, children: [] });\r\n            } else if (element.tagName === 'H3') {\r\n                const id = formatId(element.textContent);\r\n                element.id = id;\r\n                if (headings.length > 0) {\r\n                    headings[headings.length - 1].children.push({ level: 'h3', id: id, title: element.textContent, children: [] });\r\n                }\r\n            }\r\n        });\r\n\r\n        \/\/ Membuat list HTML dari objek headings\r\n        const ul = document.getElementById('list_toc');\r\n        let currentUl = ul;\r\n        headings.forEach(heading => {\r\n            const li = document.createElement('li');\r\n            const a = document.createElement('a');\r\n            a.textContent = heading.title;\r\n            a.href = `#${heading.id}`;\r\n            li.appendChild(a);\r\n\r\n            if (heading.level === 'h2') {\r\n                \/\/ Menyimpan ul saat ini untuk menambahkan nested ul\r\n                currentUl = li;\r\n                ul.appendChild(li);\r\n            } else if (heading.level === 'h3') {\r\n                if (!currentUl.lastElementChild || currentUl.lastElementChild.tagName !== 'UL') {\r\n                    \/\/ Jika belum ada nested ul, buat satu\r\n                    const nestedUl = document.createElement('ul');\r\n                    currentUl.appendChild(nestedUl);\r\n                    currentUl = nestedUl;\r\n                }\r\n                currentUl.appendChild(li);\r\n            }\r\n\r\n            createNestedList(li, heading.children);\r\n        });\r\n\t\tDapatkan elemen ul dengan id 'list_toc_float'\r\nconst ulFloat = document.getElementById('list_toc');\r\nconst ulJourney = document.getElementById('list_journey');\r\n\r\nDapatkan isi (child elements) dari ul dengan id 'list_toc_float'\r\n\tif (ulFloat !== null) {\r\n\t\tconst clonedChildren = ulFloat.cloneNode(true).children;\r\n\t\tconst ulToc = document.getElementById('list_toc_float');\r\n\t\tconst ulTocTop = document.getElementById('list_toc_top');\r\n\t\tif ((ulToc !== null || ulToc !== undefined) && window.innerWidth > 1018){\r\n\t\t\tulToc.append(...clonedChildren);\r\n\t\t} else {\r\n\t\t\tulTocTop.append(...clonedChildren);\r\n\t\t}\r\n\t} \r\n\r\n\tif (ulJourney !== null) {\r\n\t\tconst clonedChildrenJourney = ulJourney.cloneNode(true).children;\r\n\t\tconst ulTocJourney = document.getElementById('list_toc_journey');\r\n\t\tulTocJourney.append(...clonedChildrenJourney);\r\n\t} \r\n\t\r\n        Fungsi untuk mengambil tinggi navbar\r\n        function getNavbarHeight() {\r\n            const navbar = document.getElementById('tdi_34');\r\n            return navbar ? navbar.offsetHeight : 0;\r\n        }\r\n\r\n        \/\/ Fungsi untuk menambahkan offset posisi scroll\r\n        function scrollToElementWithOffset(elementId) {\r\n            const element = document.getElementById(elementId);\r\n            if (element) {\r\n                const offset = getNavbarHeight();\r\n                const elementPosition = element.getBoundingClientRect().top;\r\n                const offsetPosition = elementPosition - offset-40;\r\n\r\n                window.scrollBy({\r\n                    top: offsetPosition,\r\n                    behavior: 'smooth'\r\n                });\r\n            }\r\n        }\r\n\r\n        \/\/ Fungsi untuk menangani klik pada tautan judul\r\n        function handleTitleClick(event) {\r\n            event.preventDefault();\r\n            const href = event.target.getAttribute('href').substr(1);\r\n            scrollToElementWithOffset(href);\r\n        }\r\n\r\n        \/\/ Tambahkan event listener untuk semua tautan judul\r\n        const titleLinks = document.querySelectorAll('a[href^=\"#\"]');\r\n        titleLinks.forEach(link => {\r\n            link.addEventListener('click', handleTitleClick);\r\n        });\r\n\t});\r\n    <\/script> -->\r\n<\/span><\/p>\n<style>\r\n\t.takeaways-container {\r\n\t\tmargin: 20px 0;\r\n\t\tfont-family: sans-serif;\r\n\t}\r\n\t.box-content {\r\n\t\tbackground-color: #fffacd;\r\n\t\tbox-shadow: 0 4px 8px rgba(0, 0, 0, 0.1);\r\n\t\tborder-radius: 25px;\r\n\t\tpadding: 25px;\r\n\t}\r\n\t.title {\r\n\t\tmargin-bottom: 20px;\r\n\t}\r\n\t.title p {\r\n\t\tdisplay: inline-block;\r\n\t\tbackground-color: #8A0E19;\r\n\t\tcolor: #ffffff;\r\n\t\tpadding: 8px 15px;\r\n\t\tborder-radius: 8px;\r\n\t\tfont-size: 22px;\r\n\t\tfont-weight: bold;\r\n\t\tmargin: 0;\r\n\t}\r\n\t.item {\r\n\t\tdisplay: flex;\r\n\t\talign-items: flex-start;\r\n\t\tmargin-bottom: 12px;\r\n\t}\r\n\t.item .circle {\r\n\t\twidth: 8px;\r\n\t\theight: 8px;\r\n\t\tbackground-color: #000000;\r\n\t\tborder-radius: 50%;\r\n\t\tmargin-right: 12px;\r\n\t\tflex-shrink: 0;\r\n\t\tmargin-top: 8px;\r\n\t}\r\n\t.item p {\r\n\t\tmargin: 0;\r\n\t\tfont-size: 16px;\r\n\t\tline-height: 1.6;\r\n\t}\r\n\t.item p a {\r\n\t\tcolor: #8A0E19;\r\n\t\tfont-weight: normal;\r\n\t\ttext-decoration: none;\r\n\t}\r\n\t.item p a:hover {\r\n\t\ttext-decoration: underline;\r\n\t}\r\n\t.button-wrapper {\r\n\t\tmargin-top: 25px;\r\n\t}\r\n\t.submit-button {\r\n\t\tbackground-color: #8a0e19;\r\n\t\tcolor: #fff !important;\r\n\t\ttransition: all .3s ease;\r\n\t\tpadding: 12px 28px;\r\n\t\tdisplay: inline-block;\r\n\t\tborder-radius: 12px;\r\n\t\tfont-size: 16px;\r\n\t\tfont-weight: bold;\r\n\t\ttext-decoration: none;\r\n\t}\r\n\t.submit-button:hover {\r\n\t\tbackground-color: #991b26;\r\n\t}\r\n\t@media (max-width: 767px) {\r\n\t\t.takeaways-container {\r\n\t\t\theight: auto;\r\n\t\t\tpadding: 0;\r\n\t\t}\r\n\t\t.box-content {\r\n\t\t\tpadding: 24px;\r\n\t\t}\r\n\t\t.content,\r\n\t\t.main-content,\r\n\t\t.list-item {\r\n\t\t\twidth: 100%;\r\n\t\t}\r\n\t}\r\n<\/style>\r\n\r\n<div class=\"takeaways-container\">\r\n\t<div class=\"box-content\">\r\n\t\t<div class=\"content\">\r\n\t\t\t<div class=\"title\">\r\n\t\t\t\t<p>Key Takeaways<\/p>\r\n\t\t\t<\/div>\r\n\t\t\t<div class=\"main-content\">\r\n\t\t\t\t<div class=\"list-item\">\r\n\t\t\t\t\t<div class=\"item\">    <div class=\"circle\"><\/div>    <p><a href=\"#what-are-fixed-assets\">Fixed assets<\/a> are long-term tangible assets that businesses use to support operations, generate revenue, and create value over multiple years.<\/p><\/div><div class=\"item\">    <div class=\"circle\"><\/div>    <p>Common <a href=\"#fixed-assets-examples\">fixed asset examples<\/a> include buildings, machinery, vehicles, office furniture, and IT equipment used in daily business operations.<\/p><\/div><div class=\"item\">    <div class=\"circle\"><\/div>    <p>Understanding <a href=\"#how-fixed-assets-work-in-accounting\">fixed asset accounting<\/a> helps businesses record assets correctly, manage depreciation, and maintain accurate financial statements.<\/p><\/div><div class=\"item\">    <div class=\"circle\"><\/div>    <p>Accounting software simplifies <a href=\"#how-accounting-software-helps-manage-fixed-assets\">fixed asset management<\/a> by automating depreciation, tracking asset records, and connecting data with financial reports.<\/p><\/div>\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t<\/div>\r\n<\/div>\n<p><span data-sheets-root=\"1\">\r\n    <div class=\"adjustable-banner-wrap\">\r\n        <a href=\"https:\/\/www.hashmicro.com\/au\/accounting?medium=moneysite-banner\" target=\"_blank\">\r\n            <img decoding=\"async\" loading=\"lazy\"\r\n                 src=\"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/03\/accounting_desktop_1.webp\"\r\n                 data-desktop-src=\"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/03\/accounting_desktop_1.webp\"\r\n                 data-mobile-src=\"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/03\/accounting_mobile_1.webp\"\r\n                 alt=\"Accounting1\"\r\n                 class=\"responsive-image-banner\">\r\n\r\n            \r\n            <div class=\"adjustable-banner-overlay\" style=\"width: 50%\">\r\n                <p class=\"adjustable-banner-text\"><span class=\"adjustable-highlight\">Need an<\/span> expert to make <span class=\"adjustable-highlight\">faster financial decisions?<\/span><\/p>\r\n                <div class=\"adjustable-banner-btn\">Schedule a Consultation<\/div>\r\n            <\/div>\r\n\r\n        <\/a>\r\n    <\/div>\r\n<script>\r\n    \/\/ check which image to use based on screensize\r\n    document.addEventListener(\"DOMContentLoaded\", function() {\r\n        function updateImageSource() {\r\n            var images = document.querySelectorAll('.responsive-image-banner');\r\n            var screenWidth = window.innerWidth;\r\n\r\n            images.forEach(function(img) {\r\n                var mobileSrc = img.getAttribute('data-mobile-src');\r\n                var desktopSrc = img.getAttribute('data-desktop-src');\r\n\r\n                if (screenWidth < 576 && mobileSrc) {\r\n                    img.setAttribute('src', mobileSrc);\r\n                } else {\r\n                    img.setAttribute('src', desktopSrc);\r\n                }\r\n            });\r\n        }\r\n\r\n        \/\/ Initial check\r\n        updateImageSource();\r\n\r\n        \/\/ Update on resize\r\n        window.addEventListener('resize', updateImageSource);\r\n    });\r\n<\/script><\/span><\/p>\n<h2><strong>What Are Fixed Assets?<\/strong><\/h2>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-5344\" src=\"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/06\/Kylie-Media-2.webp\" alt=\"\" width=\"800\" height=\"400\" srcset=\"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/06\/Kylie-Media-2.webp 800w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/06\/Kylie-Media-2-300x150.webp 300w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/06\/Kylie-Media-2-768x384.webp 768w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/06\/Kylie-Media-2-150x75.webp 150w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/06\/Kylie-Media-2-696x348.webp 696w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p>\n<p class=\"isSelectedEnd\">Fixed assets are tangible assets that a business owns and uses for more than one year. They support business operations and are usually recorded as non-current assets on the balance sheet.<\/p>\n<p class=\"isSelectedEnd\">Unlike current assets, fixed assets are not intended to be converted into cash quickly. Instead, they provide long-term value and are commonly classified as property, plant, and equipment (PP&amp;E).<\/p>\n<p>Businesses typically capitalise fixed assets and allocate their cost over time through depreciation based on the asset&#8217;s useful life.<\/p>\n<h2><strong>Fixed Assets Examples<\/strong><\/h2>\n<p>Fixed assets differ between businesses and industries, but they all provide long-term value and support daily operations. Common examples include property, machinery, vehicles, furniture, and IT equipment.<\/p>\n<h3>1. Buildings and Property<\/h3>\n<p>Buildings and property include offices, warehouses, factories, retail stores, and other business premises. These assets often represent a significant investment and are used to support operations over many years.<\/p>\n<h3>2. Machinery and Production Equipment<\/h3>\n<p>Machinery and production equipment include manufacturing machines, forklifts, packaging systems, tools, and other equipment used to produce goods or support operations. These assets typically require regular maintenance and depreciation tracking.<\/p>\n<h3>3. Vehicles<\/h3>\n<p>Business vehicles such as cars, vans, trucks, and fleet vehicles are fixed assets when used for more than one year. They help support transportation, deliveries, sales activities, and field operations.<\/p>\n<h3>4. Office Furniture and Fixtures<\/h3>\n<p>Office furniture and fixtures include desks, chairs, cabinets, shelving, partitions, and fitted office equipment. Although lower in value than property or machinery, they still provide long-term business use.<\/p>\n<h3>5. Computers and IT Equipment<\/h3>\n<p>Computers, laptops, servers, printers, and networking equipment are common fixed assets. Businesses often track these assets closely due to their shorter useful lives and ongoing technology upgrades.<\/p>\n<style>\r\n    #custom-quote {\r\n        background-color: #f0f0f0;\r\n        padding: 20px;\r\n        border-radius: 12px;\r\n        margin: 20px;\r\n        display: flex;\r\n        flex-direction: column;\r\n    }\r\n\r\n    #custom-quote .quote-body {\r\n        display: flex;\r\n        flex-direction: row;\r\n        align-items: flex-start;\r\n        gap: 15px;\r\n        font-size: 16px;\r\n        line-height: 1.5;\r\n        font-style: italic;\r\n    }\r\n\r\n    #custom-quote .quote-icon {\r\n        width: 40px;\r\n        height: 40px;\r\n        flex-shrink: 0;\r\n    }\r\n\r\n    #custom-quote .quote-author-wrapper {\r\n        margin-top: 15px;\r\n        align-self: flex-start;\r\n        margin-left: 55px; \r\n\t\tmargin-bottom: 0px;\r\n    }\r\n\r\n    #custom-quote em {\r\n        font-family: 'Roboto Serif', serif !important;\r\n        font-size: 12px;\r\n        font-weight: bold;\r\n        font-style: normal;\r\n    }\r\n\r\n    @media screen and (max-width: 768px) {\r\n        #custom-quote {\r\n            margin: 15px 0;\r\n            padding: 15px;\r\n        }\r\n        \r\n        #custom-quote .quote-body {\r\n            gap: 12px;\r\n        }\r\n\r\n        #custom-quote .quote-author-wrapper {\r\n            margin-left: 52px;\r\n        }\r\n    }\r\n\r\n    @media screen and (max-width: 480px) {\r\n        #custom-quote {\r\n            margin: 10px 0;\r\n            padding: 12px;\r\n        }\r\n\r\n        #custom-quote .quote-body {\r\n            font-size: 14px;\r\n            gap: 10px;\r\n        }\r\n\r\n        #custom-quote .quote-icon {\r\n            width: 32px;\r\n            height: 32px;\r\n        }\r\n\r\n        #custom-quote .quote-author-wrapper {\r\n            margin-top: 10px;\r\n            margin-left: 42px;\r\n        }\r\n    }\r\n<\/style>\r\n\r\n<div id=\"custom-quote\">\r\n    <div class=\"quote-body\">\r\n        <img decoding=\"async\" src=\"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/12\/quote.webp\" alt=\"Quote Icon\" class=\"quote-icon\">\r\n        <div>\r\n            \u201cFixed assets reflect a company\u2019s long-term stability and operational strength. When managed properly, they improve financial accuracy and support better investment and budgeting decisions.\u201d        <\/div>\r\n    <\/div>\r\n    <p class=\"quote-author-wrapper\">\r\n        <em>Luke Sheridan, Head of Finance Dept.<\/em>\r\n    <\/p>\r\n<\/div>\n<h2><strong>Fixed Assets vs Current Assets<\/strong><\/h2>\n<p>Fixed assets and current assets are both important business resources, but they serve different purposes. Fixed assets support long-term operations, while current assets are expected to be used, sold, or converted into cash within one year.<\/p>\n<h3>1. Key Differences in Time Frame, Liquidity, and Business Use<\/h3>\n<p>Current assets are more liquid and include cash, inventory, and accounts receivable. Fixed assets are less liquid and include long-term resources such as buildings, machinery, vehicles, and equipment.<\/p>\n<h3>2. Fixed Assets vs Current Assets Comparison<\/h3>\n<p>Current assets support day-to-day business activities, while fixed assets help businesses operate and grow over the long term. Fixed assets are also typically depreciated over their useful lives.<\/p>\n<h3>3. Why Correct Classification Matters<\/h3>\n<p>Accurate asset classification helps businesses produce reliable financial reports, measure liquidity correctly, and make better financial decisions.<\/p>\n<h2><strong>How Fixed Assets Work in Accounting<\/strong><\/h2>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-5349\" src=\"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/06\/Fixed_Asset_Accounting_Lifecycle_Journey-scaled.webp\" alt=\"\" width=\"2560\" height=\"1429\" srcset=\"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/06\/Fixed_Asset_Accounting_Lifecycle_Journey-scaled.webp 2560w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/06\/Fixed_Asset_Accounting_Lifecycle_Journey-300x167.webp 300w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/06\/Fixed_Asset_Accounting_Lifecycle_Journey-1024x572.webp 1024w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/06\/Fixed_Asset_Accounting_Lifecycle_Journey-768x429.webp 768w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/06\/Fixed_Asset_Accounting_Lifecycle_Journey-1536x857.webp 1536w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/06\/Fixed_Asset_Accounting_Lifecycle_Journey-2048x1143.webp 2048w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/06\/Fixed_Asset_Accounting_Lifecycle_Journey-753x420.webp 753w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/06\/Fixed_Asset_Accounting_Lifecycle_Journey-150x84.webp 150w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/06\/Fixed_Asset_Accounting_Lifecycle_Journey-696x388.webp 696w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/06\/Fixed_Asset_Accounting_Lifecycle_Journey-1068x596.webp 1068w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/06\/Fixed_Asset_Accounting_Lifecycle_Journey-1920x1072.webp 1920w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/p>\n<p>Fixed assets are recorded at their purchase cost and reported as non-current assets on the balance sheet. Rather than being expensed immediately, their cost is allocated over time through depreciation.<\/p>\n<h3>1. Recording Fixed Assets on the Balance Sheet<\/h3>\n<p>When a business purchases a fixed asset, it is recorded on the balance sheet as an asset because it provides value for more than one accounting period.<\/p>\n<h3>2. Capitalising Fixed Assets Instead of Expensing Them<\/h3>\n<p>Capitalising means recording a purchase as an asset rather than an immediate expense. This allows the cost to be recognised gradually over the asset&#8217;s useful life, forming an important part of the <a href=\"https:\/\/www.hashmicro.com\/au\/blog\/fixed-asset-depreciation\/\">asset cost allocation process<\/a> used in financial accounting.<\/p>\n<h3>3. Depreciation and Carrying Value<\/h3>\n<p>Depreciation reduces the value of a fixed asset over time to reflect wear and usage. The remaining value after depreciation is known as the carrying value.<\/p>\n<h3>4. Disposal, Sale, and Write-Off of Fixed Assets<\/h3>\n<p>When a fixed asset is sold, retired, or written off, it should be removed from the asset register and accounting records to maintain accurate financial reporting.<\/p>\n<h2><strong>What Is a Fixed Asset Register?<\/strong><\/h2>\n<p>A fixed asset register is a record of all fixed assets owned by a business and often serves as the foundation of an <a href=\"https:\/\/www.hashmicro.com\/au\/smart-asset-solution\">asset tracking platform<\/a> that supports asset visibility and reporting.<\/p>\n<p>It typically includes information like the asset name, purchase date, cost, useful life, depreciation method, and current carrying value. This ensures all asset data is organised and easy to manage.<\/p>\n<p>Accurate fixed asset records support financial reporting, audits, maintenance planning, and replacement decisions. A register may include assets such as vehicles, machinery, and office equipment, along with their cost, depreciation, and location.<\/p>\n<div class=\"cta\">\n<h2><strong>How to Calculate Net Fixed Assets<\/strong><\/h2>\n<p>Net fixed assets represent the value of a company&#8217;s fixed assets after accumulated depreciation has been deducted. This figure helps businesses understand the remaining value of their long-term assets.<\/p>\n<h3>1. Net Fixed Assets Formula<\/h3>\n<p>Net fixed assets are calculated using the following formula:<\/p>\n<p><strong>Net Fixed Assets = Total Fixed Asset Cost \u2212 Accumulated Depreciation<\/strong><\/p>\n<h3>2. Example Calculation<\/h3>\n<p>If a business has total fixed assets worth AUD 180,000 and accumulated depreciation of AUD 55,000, its net fixed assets would be AUD 125,000.<\/p>\n<h3>3. Gross Fixed Assets vs Net Fixed Assets<\/h3>\n<p>Gross fixed assets refer to the original cost of assets before depreciation, while net fixed assets reflect their value after depreciation has been deducted.<\/p>\n<h2><strong>Why Fixed Assets Matter for Business Decisions<\/strong><\/h2>\n<p>Fixed assets help businesses evaluate long-term operational capacity, support financial planning, and make informed investment decisions as part of <a href=\"https:\/\/www.hashmicro.com\/au\/blog\/asset-management-system\/\">modern asset management practices.<\/a><\/p>\n<ul>\n<li>They show long-term operating capacity, with assets like buildings, machinery, and vehicles supporting production, services, and business growth.<\/li>\n<li>They support financing and valuation, as lenders and investors assess them for financial stability and collateral value.<\/li>\n<li>They help plan maintenance, replacement, and capital spending by improving visibility over asset condition and lifecycle, supporting more effective <a href=\"https:\/\/www.hashmicro.com\/au\/blog\/asset-lifecycle-management\/\">asset lifecycle planning strategies.<\/a><\/li>\n<\/ul>\n<h2><strong>How Accounting Software Helps Manage Fixed Assets<\/strong><\/h2>\n<p>Accounting software simplifies fixed asset management by centralising records, automating depreciation, and improving reporting accuracy, making it one of the <a href=\"https:\/\/www.hashmicro.com\/au\/blog\/best-asset-management-software\/\">top tools for asset visibility<\/a> across the business.<\/p>\n<p>It allows businesses to track asset cost, location, ownership, and useful life in one system, making it easier to manage large asset portfolios.<\/p>\n<p>It also automates depreciation calculations and connects fixed asset data directly with financial reports, helping ensure accurate and up-to-date accounting records.<\/p>\n<\/div>\n<h2><strong>Conclusion<\/strong><\/h2>\n<p>Fixed assets are long-term tangible assets that help businesses support daily operations and generate value over time. Common examples include buildings, machinery, vehicles, office furniture, and IT equipment.<\/p>\n<p>Properly managing fixed assets helps businesses maintain accurate financial records, calculate depreciation correctly, and make informed decisions about maintenance, replacement, and future investments.<\/p>\n<p>With the right accounting software, businesses can simplify fixed asset management, improve reporting accuracy, and gain better visibility into their long-term assets.<\/p>\n<p>To learn how your business can manage fixed assets more efficiently, schedule a <a href=\"https:\/\/www.hashmicro.com\/au\/free-product-tour\/\">free consultation with our experts<\/a> today.<\/p>\n<p><span data-sheets-root=\"1\"><a href=\"https:\/\/www.hashmicro.com\/au\/accounting?medium=moneysite-banner\" target=\"_blank\"><img decoding=\"async\" loading=\"lazy\" width=\"712\" src=\"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/06\/Accounting.webp\" alt=\"Accounting\"><\/a><\/span><\/p>\n<div class=\"faq-item\">\n<h2 class=\"faqTitle\">Frequently Asked Question<\/h2>\r\n<style>\r\n\t#main-article p.faqTitle{\r\n\t\ttext-align: center;\r\n\t\tmargin-bottom: 0;\r\n\t\tmargin-top: 50px;\r\n\t\tfont-weight: bold;\r\n\t}\r\n\t\r\n\t.accordion-wrapper{\r\n\t\tbackground-color: white;\r\n\t\tborder: 1px solid #9c171e;\r\n\t\tborder-radius: 6px;\r\n\t\ttransition: 0.4s ease;\r\n\t\tmargin-bottom: 20px;\r\n\t\toverflow: hidden;\r\n\t}\r\n\t\r\n\t.header-faq{\r\n\t\tdisplay: flex;\r\n\t\tborder: none;\r\n\t\tborder-radius: 6px 6px 6px 6px;\r\n\t\tbackground: #FFF;\r\n\t\talign-items: center;\r\n\t\tpadding: 18px;\r\n\t\ttransition: 0.4s;\r\n\t\tcursor: pointer;\r\n\t\tjustify-content: space-between;\r\n\t}\r\n\t\r\n\t.header-faq p{\r\n\t\tmargin-bottom: 0;\r\n\t}\r\n\t\r\n\t.question {\r\n\t\tcolor: #3C3C3C;\r\n\t\twidth: 100%;\r\n\t\ttext-align: left;\r\n\t\tfont-size: 16px;\r\n\t\tline-height: 20px;\r\n\t \ttransition: 0.4s;\r\n\t\tborder: none;\r\n\t\tborder-radius: 6px 6px 6px 6px;\r\n\t\tbackground: #FFF;\r\n\t\tpadding: 0;\r\n\t\ttext-transform: uppercase;\r\n\t\tfont-weight: 700;\r\n\t\tdisplay: flex;\r\n\t\tjustify-content: space-between;\r\n\t\talign-items: center;\r\n\t}\r\n\r\n\t.header-faq.active {\r\n\t  background-color: #FFF;\r\n\t}\r\n\t\r\n\tbutton.question{\r\n\t\tcolor: unset;\r\n\t\tbackground-color: unset;\r\n\t}\r\n\t\r\n\tbutton.question::after{\r\n\t\tcontent: \"<\";\r\n\t\twidth: 2.2rem;\r\n\t\theight: 2.2rem;\r\n\t\tdisplay: flex;\r\n\t\tjustify-content: center;\r\n\t\talign-items: center;\r\n\t\tborder-radius: 50%;\r\n\t\tcolor: #FFF;\r\n\t\tflex-shrink: 0;\r\n\t\tfloat: right;\r\n\t\ttransition: 0.4s;\r\n\t\topacity: 0.4;\r\n\t\tposition: relative;\r\n\t\ttransform: rotate(-90deg);\r\n\t\tbackground-color: #9c171e;\r\n\t\tfont-family: monospace;\r\n\t}\r\n\r\n\t.answer {\r\n\t  padding: 0 18px;\r\n\t  max-height: 0;\r\n\t  overflow: hidden;\r\n\t  background-color: white;\r\n\t  border-radius: 0 0 6px 6px;\r\n\t  transition: max-height 0.4s ease, opacity 0.4s ease;\r\n\t  opacity: 0;\r\n\t}\r\n\r\n\t.answer p{\r\n\t\tfont-size: 16px;\r\n\t\tfont-weight: 400;\r\n\t\tline-height: 28px;\r\n\t\ttext-align: left;\r\n\t\ttext-transform: none;\r\n\t\tcolor: #494949;\r\n\t}\r\n\t\r\n\t.accordion-wrapper.active{\r\n\t\tbox-shadow: 0px 0px 20px 0px #4034AB38;\r\n\t}\r\n\t\r\n\t.header-faq.active .accordion-icon .vLine{\r\n\t\ttransform: translateX(-50%) rotate(0deg);\r\n\t}\r\n\r\n\t.header-faq.active + .answer {\r\n\t  opacity: 1;\r\n\t}\r\n\t\r\n\t.header-faq.active button.question::after{\r\n\t\ttransform: rotate(90deg);\r\n\t\topacity: 1;\r\n\t}\r\n\t\r\n\t.header-faq:hover button.question::after{\r\n\t\topacity: 1;\r\n\t}\r\n\t\r\n\t.faq-h3-addition {\r\n\t\tmargin: 0 !important;\r\n\t\tpadding-right: 15px;\r\n\t\tmin-width: 0;\r\n\t}\r\n<\/style>\r\n\r\n    <div class=\"accordion-wrapper\">\r\n        <div class=\"header-faq\">\r\n            <button class=\"question\">Are fixed assets the same as non-current assets?<\/button>\r\n        <\/div>\r\n        <div class=\"answer\">\r\n            <p>No. Fixed assets are a type of non-current asset that includes tangible resources such as buildings, machinery, and vehicles. Non-current assets can also include intangible assets and long-term investments.<\/p>\r\n        <\/div>\r\n    <\/div>\r\n    <div class=\"accordion-wrapper\">\r\n        <div class=\"header-faq\">\r\n            <button class=\"question\">Is inventory a fixed asset?<\/button>\r\n        <\/div>\r\n        <div class=\"answer\">\r\n            <p>No. Inventory is classified as a current asset because it is intended to be sold or used within normal business operations, usually within one year.<\/p>\r\n        <\/div>\r\n    <\/div>\r\n    <div class=\"accordion-wrapper\">\r\n        <div class=\"header-faq\">\r\n            <button class=\"question\">Are intangible assets fixed assets?<\/button>\r\n        <\/div>\r\n        <div class=\"answer\">\r\n            <p>No. Intangible assets such as patents, trademarks, and goodwill are non-current assets, but they are not considered fixed assets because they do not have a physical form.<\/p>\r\n        <\/div>\r\n    <\/div>\r\n    <div class=\"accordion-wrapper\">\r\n        <div class=\"header-faq\">\r\n            <button class=\"question\">What is the difference between gross and net fixed assets?<\/button>\r\n        <\/div>\r\n        <div class=\"answer\">\r\n            <p>Gross fixed assets represent the original cost of assets before depreciation. Net fixed assets are the remaining value after accumulated depreciation has been deducted.<\/p>\r\n        <\/div>\r\n    <\/div>\r\n    <div class=\"accordion-wrapper\">\r\n        <div class=\"header-faq\">\r\n            <button class=\"question\">Why do businesses need a fixed asset register?<\/button>\r\n        <\/div>\r\n        <div class=\"answer\">\r\n            <p>A fixed asset register helps businesses track asset details, depreciation, ownership, and location. It also supports accurate financial reporting, audits, and asset management.<\/p>\r\n        <\/div>\r\n    <\/div>\r\n\r\n<script>\r\n    function toggleAccordion() {\r\n        var acc = document.getElementsByClassName(\"header-faq\");\r\n        for (var i = 0; i < acc.length; i++) {\r\n            acc[i].addEventListener(\"click\", function() {\r\n                for (var j = 0; j < acc.length; j++) {\r\n                    if (acc[j] !== this && acc[j].classList.contains(\"active\")) {\r\n                        acc[j].classList.remove(\"active\");\r\n                        acc[j].closest('.accordion-wrapper').classList.remove('active');\r\n                        var panel = acc[j].nextElementSibling;\r\n                        panel.style.maxHeight = null;\r\n                    }\r\n                }\r\n\r\n                this.classList.toggle(\"active\");\r\n                var accordionWrapper = this.closest('.accordion-wrapper');\r\n                var panel = this.nextElementSibling;\r\n                if (this.classList.contains(\"active\")) {\r\n                    panel.style.maxHeight = panel.scrollHeight + \"px\";\r\n                    accordionWrapper.classList.add('active');\r\n                } else {\r\n                    panel.style.maxHeight = null;\r\n                    accordionWrapper.classList.remove('active');\r\n                }\r\n            });\r\n        }\r\n    }\r\n\r\n    document.addEventListener('DOMContentLoaded', toggleAccordion);\r\n<\/script>\r\n\r\n<!-- <script>\r\n    document.addEventListener('DOMContentLoaded', function() {\r\n        document.querySelectorAll('.header-faq .question').forEach(btn => {\r\n            const text = btn.textContent.trim();\r\n            const h3 = document.createElement('h3');\r\n            h3.textContent = text;\r\n            h3.className = \"faq-h3-addition\";\r\n            btn.textContent = '';\r\n            btn.appendChild(h3);\r\n        });\r\n    });\r\n<\/script> -->\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Fixed assets are long-term assets that businesses use to support daily operations and generate revenue. Common examples include buildings, machinery, vehicles, computers, and office equipment. These assets are not purchased for resale and are typically expected to provide value for more than one year. As a result, they play an important role in financial reporting, [&hellip;]<\/p>\n","protected":false},"author":52,"featured_media":5345,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"tdm_status":"","tdm_grid_status":"","footnotes":""},"categories":[23],"tags":[],"class_list":{"0":"post-5292","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-accounting"},"acf":{"post_reviewer":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.6 (Yoast SEO v27.5) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>What is Fixed Assets? 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