{
  "$schema": "https://json-schema.org/draft/2020-12/schema",
  "$id": "https://docs.demiton.io/registers/fixed_asset_list/v2.json",
  "title": "fixed_asset_list contract v2",
  "type": "object",
  "required": [
    "asset_class_code",
    "external_id"
  ],
  "properties": {
    "blocked": {
      "type": "boolean",
      "description": "The two status flags the ERP carries on the asset.",
      "x-demiton-requiredness": "optional"
    },
    "external_id": {
      "type": "string",
      "description": "Stable identity of the source asset record (BC record id, cast to text).",
      "x-demiton-requiredness": "required"
    },
    "component_of": {
      "type": "string",
      "description": "Link from a significant component to its parent asset.",
      "x-demiton-requiredness": "optional",
      "x-demiton-reference": true
    },
    "display_name": {
      "type": "string",
      "description": "The asset's name/title as recorded in the ERP.",
      "x-demiton-requiredness": "optional"
    },
    "jurisdiction": {
      "type": "jurisdiction",
      "description": "Which measurement base and retention rule apply to this register.",
      "x-demiton-requiredness": "optional"
    },
    "legal_entity": {
      "type": "string",
      "description": "The company/legal entity the asset belongs to, where the connection is multi-company.",
      "x-demiton-requiredness": "optional",
      "x-demiton-reference": true
    },
    "serial_number": {
      "type": "string",
      "description": "Manufacturer serial number; the reconciliation key between the financial register and the operational plant register.",
      "x-demiton-requiredness": "optional"
    },
    "asset_reference": {
      "type": "string",
      "description": "The ERP's own asset number (the natural key users quote).",
      "x-demiton-requiredness": "optional"
    },
    "revalued_amount": {
      "type": "number",
      "description": "Revalued carrying amount, where the revaluation model applies.",
      "x-demiton-requiredness": "optional",
      "x-demiton-unit": "tenant currency",
      "x-demiton-type": "decimal"
    },
    "asset_class_code": {
      "type": "string",
      "description": "ERP asset class code.",
      "x-demiton-requiredness": "required"
    },
    "last_modified_at": {
      "type": "string",
      "description": "When the ERP last changed the asset record; the harvest delta cursor and the retention clock's reference point.",
      "x-demiton-requiredness": "optional",
      "format": "date-time",
      "x-demiton-type": "datetime"
    },
    "revaluation_date": {
      "type": "string",
      "description": "Date of the last revaluation.",
      "x-demiton-requiredness": "optional",
      "format": "date",
      "x-demiton-type": "date"
    },
    "measurement_model": {
      "type": "string",
      "description": "—",
      "x-demiton-requiredness": "optional",
      "x-demiton-unit": "revaluation)"
    },
    "asset_location_code": {
      "type": "string",
      "description": "ERP-configured location/site code for the asset.",
      "x-demiton-requiredness": "tenant-specific"
    },
    "asset_subclass_code": {
      "type": "string",
      "description": "ERP asset subclass code; a narrower class dimension.",
      "x-demiton-requiredness": "optional"
    },
    "custodian_employee_reference": {
      "type": "string",
      "description": "The employee the asset is assigned to, as the ERP records it.",
      "x-demiton-requiredness": "optional"
    }
  },
  "x-demiton-register-type": "fixed_asset_list",
  "x-demiton-contract-version": "2.0.2",
  "x-demiton-store": "tenant",
  "x-demiton-axes": [],
  "x-demiton-measures": [],
  "x-demiton-provenance": {
    "standards": [
      {
        "code": "AASB 116",
        "title": "Property, Plant and Equipment (Australian adoption of IAS 16)",
        "access": "full_text_verified",
        "clause": "paras 29-31, 43-44",
        "region": "Australia",
        "edition": "compilation F2023C00192 (registered 2023-02-13)",
        "checked_on": "2026-09-14"
      },
      {
        "code": "ATO business record-keeping rules",
        "title": "ATO record-keeping for business (general 5-year retention; longer for depreciating assets)",
        "access": "public_summary",
        "region": "Australia",
        "edition": "page updated 2025-08-01",
        "checked_on": "2026-09-14"
      },
      {
        "code": "Corporations Act 2001 (Cth) s 286",
        "title": "Corporations Act 2001 - obligation to keep financial records (7 years)",
        "access": "full_text_verified",
        "clause": "s 286(2)",
        "region": "Australia",
        "edition": "current",
        "checked_on": "2026-09-14"
      },
      {
        "code": "IAS 16",
        "title": "Property, Plant and Equipment (IFRS Accounting Standards)",
        "access": "public_summary",
        "clause": "paras 29-31, 43-44",
        "region": "International",
        "edition": "current (as amended)",
        "checked_on": "2026-09-14"
      },
      {
        "code": "ISO 55000",
        "title": "Asset management - Vocabulary, overview and principles",
        "access": "paywalled_secondary",
        "region": "International",
        "edition": "2024 (AS ISO 55000:2024 identical AU adoption)",
        "checked_on": "2026-09-14"
      },
      {
        "code": "ISO 55001",
        "title": "Asset management - Asset management system - Requirements",
        "access": "paywalled_secondary",
        "clause": "7.6",
        "region": "International",
        "edition": "2024 (AS ISO 55001:2024 identical AU adoption)",
        "checked_on": "2026-09-14"
      },
      {
        "code": "ISO/TS 55010",
        "title": "Asset management - Guidance on the alignment of financial and non-financial functions",
        "access": "paywalled_secondary",
        "clause": "Annex I; Annex H; Annex J",
        "region": "International",
        "edition": "2024 (2019 edition withdrawn 2025-04-09)",
        "checked_on": "2026-09-14"
      },
      {
        "code": "ASC 360",
        "title": "Property, Plant, and Equipment (FASB Accounting Standards Codification)",
        "access": "paywalled_secondary",
        "region": "United States",
        "edition": "current",
        "checked_on": "2026-09-14"
      }
    ]
  },
  "description": "Fixed assets from your ERP, with cost, book value and depreciation.",
  "x-demiton-contract-url": "https://docs.demiton.io/registers/fixed_asset_list/",
  "x-demiton-register-catalog": "https://docs.demiton.io/concepts/register-catalog"
}