fegone/claude-agent-starter/fixed-assets

Fixed Assets Module

Manage the complete lifecycle of fixed assets: capitalization, depreciation, and disposal.

Interactive Workflow

When user invokes /fixed-assets or asks to process assets:

1. First, check for source files:

> "Let me check what source data is available in data/source/fixed-assets/"

Run: ls -la data/source/fixed-assets/

1. If source files exist, ask:

> "I found these files: [list]. Which file contains the data you want to process?"

1. If no source files, ask:

> "No source files found in data/source/fixed-assets/. Would you like to: > - Place a CSV/PDF file there and try again > - Enter transaction details manually"

1. Ask for report period end date (REQUIRED):

> "What is the reporting period end date? (Must be Mar 31, Jun 30, Sep 30, or Dec 31)"

1. Then ask operation:

> What would you like to do? > 1. Capitalize - Record a new asset purchase > 2. Depreciate - Generate depreciation entries > 3. Dispose - Record asset disposal > 4. Status - View current asset register

Source Data Location

Users should place their asset data files in:

data/source/fixed-assets/

Supported formats: CSV, PDF

View current asset register:

cat data/output/fixed-assets/asset_register.json | python3 -m json.tool

Required User Inputs

Before generating any schedules or journal entries, you MUST obtain these from the user:

1. Report Period End Date - Must be quarter-end (Mar 31, Jun 30, Sep 30, or Dec 31)
2. Transaction Dates - Must be provided for each capitalization or disposal

Period Start: Defaults to January 1st of the report year. JEs always cover full YTD.

Auto-Run Workflow (CRITICAL)

When user selects an operation or says "do all", Claude MUST automatically run ALL applicable steps in sequence:

For Purchase + Disposal (full lifecycle):

1. capitalize.py → Record purchase
2. depreciate.py → Generate schedule + JEs (Jan 1 through disposal date)

• CRITICAL: Include "disposal_date" in asset JSON to stop depreciation at disposal

1. dispose.py → Record disposal with gain/loss

For Purchase only:

1. capitalize.py → Record purchase
2. depreciate.py → Generate schedule + JEs (Jan 1 through report date)

Required Outputs Checklist

• [ ] Capitalization journal entry (if new purchase)
• [ ] Depreciation schedule (CSV + XLSX)
• [ ] Depreciation journal entries (from Jan 1 of report year)
• [ ] PPE rollforward (Jan 1 through report date)
• [ ] Disposal journal entry (if sold/retired)
• [ ] Updated asset register
• [ ] Recalculate all XLSX formulas (see below)

DO NOT skip any steps. DO NOT complete without ALL outputs.

XLSX Post-Processing (MANDATORY)

After generating ANY XLSX files, Claude MUST run recalc.py to recalculate formulas and verify zero errors:

.venv/bin/python lib/recalc.py <output_file.xlsx>

Example:

.venv/bin/python lib/recalc.py data/output/fixed-assets/ppe_rollforward_2025-09-30.xlsx

Report results to user:

• If status: success → "Generated [file] with X formulas, 0 errors"
• If status: errors_found → Show error details and fix before delivering

DO NOT deliver XLSX files without running recalc.py first.

Accounting Policies

• Depreciation Method: Straight-line only
• First/Final Period: Prorated based on actual days in service
• Salvage Value: Deducted from depreciable base before calculating depreciation
• Disposal: Gain/loss recognized immediately at disposal date

Reference Documents

Scripts

scripts/
├── capitalize.py    # Record asset purchases
├── depreciate.py    # Generate depreciation schedules
├── dispose.py       # Record disposals with gain/loss
└── depreciation.py  # Core calculation functions

1. Capitalize (Purchase)

Record the initial asset purchase.

.venv/bin/python .claude/skills/fixed-assets/scripts/capitalize.py \
  --name "CNC Milling Machine" \
  --category Equipment \
  --date "2025-03-15" \
  --cost 180000 \
  --credit-account cash \
  --output-dir "data/output/fixed-assets"

Parameters:

• --name: Asset name
• --category: Equipment, Vehicle, Furniture, Computer, Building, Software, Patent
• --date: Purchase date (YYYY-MM-DD)
• --cost: Purchase cost
• --credit-account: cash or ap (accounts payable)
• --output-dir: Output directory (default: data/output/fixed-assets)

Journal Entry:

Dr 1500 Property Plant & Equipment    $180,000
   Cr 1000 Cash                                  $180,000

2. Depreciate

Generate depreciation schedules and periodic journal entries.

.venv/bin/python .claude/skills/fixed-assets/scripts/depreciate.py \
  --assets '[{"name": "CNC Milling Machine", "category": "Equipment", "purchase_date": "2025-03-15", "cost": 180000, "salvage": 15000, "useful_life": 10}]' \
  --period monthly \
  --report-date "2025-09-30" \
  --output-dir "data/output/fixed-assets"

Parameters:

• --assets: JSON array of assets or path to JSON file
• --period: Depreciation frequency - monthly, quarterly, or annual
• --report-date: Period end date (YYYY-MM-DD)
• --period-start: Period begin date (YYYY-MM-DD) - alternative to --period-type
• --period-type: quarterly, half-year, or annual - auto-calculates period-start
• --output-dir: Output directory (default: data/output/fixed-assets)

Asset JSON Format:

{
  "name": "Asset Name",
  "category": "Equipment",
  "purchase_date": "2025-01-15",
  "cost": 50000,
  "salvage": 5000,
  "useful_life": 5,
  "disposal_date": "2025-05-15"  // Optional - stops depreciation at this date
}

Output Files:

• schedule_<asset>.csv/.xlsx - Period-by-period schedule
• consolidated_schedule.csv/.xlsx - All assets combined
• ppe_rollforward.xlsx - PPE summary with formulas
• consolidated_journal.csv/.xlsx - All journal entries

3. Dispose

Record asset disposal with gain/loss calculation.

.venv/bin/python .claude/skills/fixed-assets/scripts/dispose.py \
  --name "CNC Milling Machine" \
  --category Equipment \
  --purchase-date "2025-03-15" \
  --cost 180000 \
  --salvage 15000 \
  --useful-life 10 \
  --disposal-date "2025-07-08" \
  --proceeds 180000 \
  --output-dir "data/output/fixed-assets"

Journal Entry (Gain):

Dr 1000 Cash                          $180,000
Dr 1600 Accumulated Depreciation        $5,259
   Cr 1500 Property Plant & Equipment           $180,000
   Cr 7200 Gain on Disposal                       $5,259

Output Files