In Business Central, you can post multiple acquisitions to a fixed asset, but doing so can impact the next depreciation calculations if you are not fully aware of how depreciation is computed.

Below are two scenarios illustrating the differences between posting an additional acquisition on the first day of the month versus mid-month.

To keep the example straightforward, I’ve set the depreciation to 30 days per month and disabled rounding.

Additional Acquisition on the First-day of the month

Below is the fixed asset card for this example:

As shown, even with an additional acquisition posted on 1 March 2025, the results reflect consistent depreciation amounts for both March and April.

The additional $8.47 depreciation arises from the $1,000 acquisition posted on 1 March 2025.
$1,000 * 30 / (3,600 – 60)

Depreciation Amount = ((Book value – Salvage Value) x Number of Depreciation Days) / Remaining Depreciation Days*

Additional Acquisition on the Mid-month

Below is the fixed asset card for this example:

When an additional acquisition is posted mid-month, the depreciation number of days for the current period will count from the day of the additional acquisition instead of the start of the month.

In this example, the additional acquisition was posted on 10 March, resulting in only 21 depreciation days for March, as the count starts from the new acquisition date.

Below table show how was the $76.13 depreciation amount calculated.

	First Acquisition	Additional Acquisition
Acquisition Amount	12,000	1,000
Accumulated Depr.	-200	0
Book Value	11,800	1,000
Number of Depr. Days	21	21
Remaining Depr. Days*	3,531	3,531
	70.17841971	5.947323704
		Total: 76.13

_{Note: Despite missing 9 days of depreciation amount from the current Book Value. It will be fully depreciated on the final period.}

Accounting for the Depreciation when there is Additional Acquisition on the Mid-month

On the Fixed Asset G/L Journal page, we can find two Boolean fields: “Depr. until FA Posting Date” and “Depr. Acquisition Cost”

It must be turned on when we post the additional acquisition.

Depr. until FA Posting Date	This is to depreciate our current FA Book Value from 1 March to 10 March.
Depr. Acquisition Cost	This is to determine whether the additional acquisition should be depreciated retroactively or start from its acquisition date.

I created a new fixed asset with similar acquisition and depreciation entries as above to test the different outcomes based on the settings of the Boolean fields.

With Depr. until FA Posting Date

You can see that with “Depr. until FA Posting Date” enabled, the system posts depreciation amount of $33.33 based on the current Book Value along together with the additional acquisition.

$33.33 is calculated from:
$11,800 * 10 / (3,600 – 60)

With this enabled, we won’t miss any depreciation days for the current Book Value, unlike in the earlier example.

With Depr. Acquisition Cost

Whereas when we have “Depr. until FA Posting Date” enabled, the system will depreciate the additional acquisition retroactively so that it matched with the current Book Value remaining depreciation days while no depreciation will be made on the current Book Value.

$16.67 is calculated from:
$1,000 * 60 / 3,600

Depreciation Amount = ((Book value – Salvage Value) x Number of Depreciation Days) / Remaining Depreciation Days*
60 = the number of days the current Book Value have been depreciated for

With Depr. until FA Posting Date & Depr. Acquisition Cost

Lastly, if we have both “Depr. until FA Posting Date” and “Depr. until FA Posting Date” enabled.

$33.33 is calculated from:
$11,800 * 10 / (3,600 – 60)

$19.44 is calculated from:
$1,000 * 70 / 3,600

Depreciation Amount = ((Book value – Salvage Value) x Number of Depreciation Days) / Remaining Depreciation Days*
70 = the number of days the current Book Value have been depreciated for plus the 10 days of the current depreciation