Fixed Assets Inventory and Third-Party Assets
724-01-2025
The fixed assets inventory is an essential process to ensure the control and efficient management of a company’s assets. When conducted in a structured and planned manner, it not only ensures the integrity of the assets but also promotes transparency, accounting security, and financial security within the organization. This article addresses the key aspects related to conducting asset inventories, with an emphasis on third-party assets and actions to safeguard company assets.
Planning as a Fundamental Action for Execution
The success of any inventory process begins with robust planning. This step involves clearly defining objectives, timelines, necessary resources, and the teams involved. A well-structured plan ensures that processes are conducted with efficiency, minimizing errors and delays.
Mapping Units and Areas Where Asset Surveys Will Be Conducted
Once planned, it is essential to map all units and areas where assets are located. This mapping should include details about the asset type, its specific location, and its current condition. This approach ensures that no asset is overlooked during the survey process.
Identifying Clients and Suppliers with Company Assets
For assets in the hands of third parties, identifying clients and suppliers who hold the company’s assets is a crucial step. This involves creating a detailed list that allows for the monitoring and tracking of these assets with precision.
Reviewing Documents Recording Asset Transfers in Recent Months
A fundamental practice is to review documental records that evidence the transfer of assets in recent months. These documents help verify the current condition of the assets and identify any inconsistencies between the physical inventory and the accounting records.
Reconciliation as a Way to Ensure Data Consistency
Reconciliation is essential to ensure the accuracy of the data collected. This process compares the accounting records with the assets identified physically, correcting discrepancies and ensuring that the information is consistent and reliable.
Regularizing Surpluses to Protect Company Assets
During the inventory process, it is common to identify "surpluses" or unrecorded assets. Regularizing these surpluses is crucial to avoid asset losses. This step includes records regularization and the implementation of measures to prevent similar situations in the future.
Defining Procedures for Asset Care
In addition to registering and organizing assets, it is necessary to establish clear procedures to ensure the proper care of the assets. This includes guidelines for maintenance, tracking, and asset security.
Data: 18/06/2025
