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[Utility & Helpers](/categories/utility) 4. / 5. azaharizaman/nexus-fixed-asset-depreciation ActiveLibrary[Utility & Helpers](/categories/utility) azaharizaman/nexus-fixed-asset-depreciation =========================================== Framework-agnostic fixed asset depreciation calculation engine with progressive delivery (SBβ†’MBβ†’LE) v0.1.0-alpha1(2mo ago)00MITPHP ^8.3 Since May 5Compare [ Source](https://github.com/azaharizaman/nexus-fixed-asset-depreciation)[ Packagist](https://packagist.org/packages/azaharizaman/nexus-fixed-asset-depreciation)[ RSS](/packages/azaharizaman-nexus-fixed-asset-depreciation/feed)WikiDiscussions Synced 3w ago READMEChangelogDependencies (3)Versions (2)Used By (0) Nexus\\FixedAssetDepreciation ============================= [](#nexusfixedassetdepreciation) Enterprise-grade fixed asset depreciation calculation engine with Progressive Delivery for Small Business to Large Enterprise. Overview -------- [](#overview) The **Nexus\\FixedAssetDepreciation** package provides a comprehensive depreciation calculation engine for fixed assets within the Nexus ERP system. It serves as the **specialized depreciation layer** that enables organizations to calculate, track, and manage asset depreciation using multiple methodologies compliant with both GAAP and IFRS accounting standards. This package extends beyond basic depreciation offered in the [Nexus\\Assets](../Assets/README.md) package by providing: - Advanced calculation methods beyond basic straight-line - Comprehensive schedule management with forecasting - Tax vs Book parallel depreciation - IFRS-compliant revaluation model - Automated GL journal entry integration Key Features ------------ [](#key-features) ### 🎯 Core Capabilities [](#-core-capabilities) - **Multiple Depreciation Methods**: Straight-Line, Double Declining, Sum-of-Years-Digits, Units of Production, Annuity, MACRS - **Depreciation Scheduling**: Automated schedule generation, adjustment, and forecasting - **Asset Revaluation**: IFRS IAS 16 compliant revaluation with equity adjustments - **Tax-Book Reconciliation**: Parallel calculation for tax reporting and book purposes - **GL Integration**: Automated journal entry posting for depreciation expense - **Impairment Support**: Partial asset impairment calculations ### πŸ”„ Depreciation Methods [](#-depreciation-methods) MethodTierDescription**Straight-Line**1Equal depreciation over useful life**Straight-Line Daily**1Daily prorating for mid-month acquisitions (GAAP-compliant)**Double Declining Balance**2200% of straight-line rate (accelerated)**150% Declining Balance**2150% of straight-line rate**Sum-of-Years-Digits**2Accelerated based on sum of years digits**Units of Production**3Usage-based depreciation**Annuity Method**3Interest-based calculation**MACRS**3US tax depreciation (IRS tables)**Bonus Depreciation**3First-year bonus deduction### πŸ” Financial Controls [](#-financial-controls) - **Tenant Isolation**: Multi-tenant data security with per-tenant depreciation configurations - **Period-Based Depreciation**: Fiscal period validation and depreciation tracking - **GL Account Mapping**: Integration with chart of accounts for expense and accumulated depreciation - **Audit Trail**: Comprehensive logging via Nexus\\Audit - **Approval Workflows**: Optional approval for revaluations (Tier 3) Progressive Feature Tiers ------------------------- [](#progressive-feature-tiers) TierTargetKey Features**Tier 1: Basic**Small Business (SB)Straight-Line (basic + daily), Simple schedules, Manual GL posting**Tier 2: Advanced**Medium Business (MB)DDB, 150% DB, SYD, Schedule adjustments, Forecasting, Basic revaluation**Tier 3: Enterprise**Large Enterprise (LE)UOP, Annuity, MACRS, Tax-Book parallel, Full IFRS revaluation, Auto GL postingArchitecture ------------ [](#architecture) ### Framework Agnosticism [](#framework-agnosticism) This package contains **pure PHP logic** and is completely framework-agnostic: - βœ… No Laravel dependencies in `/src` - βœ… All dependencies via contracts (interfaces) - βœ… Readonly constructor property promotion - βœ… Native PHP 8.3 enums with business logic - βœ… Immutable value objects - βœ… PSR-3 logging, PSR-14 event dispatching ### Directory Structure [](#directory-structure) ``` src/ β”œβ”€β”€ Contracts/ β”‚ β”œβ”€β”€ DepreciationManagerInterface.php # Primary facade β”‚ β”œβ”€β”€ DepreciationCalculatorInterface.php # Calculation engine β”‚ β”œβ”€β”€ DepreciationScheduleManagerInterface.php # Schedule management β”‚ β”œβ”€β”€ AssetRevaluationInterface.php # Revaluation operations β”‚ β”œβ”€β”€ DepreciationMethodInterface.php # Method abstraction β”‚ β”œβ”€β”€ DepreciationQueryInterface.php # CQRS: Read operations β”‚ β”œβ”€β”€ DepreciationPersistInterface.php # CQRS: Write operations β”‚ └── Integration/ # External package integrations β”œβ”€β”€ Entities/ β”‚ β”œβ”€β”€ AssetDepreciation.php # Depreciation entity β”‚ β”œβ”€β”€ DepreciationSchedule.php # Schedule entity β”‚ β”œβ”€β”€ DepreciationMethod.php # Method entity β”‚ β”œβ”€β”€ AssetRevaluation.php # Revaluation entity β”‚ └── DepreciationAdjustment.php # Adjustment entity β”œβ”€β”€ Enums/ β”‚ β”œβ”€β”€ DepreciationMethodType.php # SL, DDB, SYD, UOP, Annuity β”‚ β”œβ”€β”€ DepreciationStatus.php # Calculated, Posted, Reversed β”‚ β”œβ”€β”€ RevaluationType.php # Increment, Decrement β”‚ β”œβ”€β”€ DepreciationType.php # Book, Tax β”‚ └── ProrateConvention.php # Full month, Daily, None β”œβ”€β”€ ValueObjects/ β”‚ β”œβ”€β”€ DepreciationAmount.php # Immutable depreciation amount β”‚ β”œβ”€β”€ DepreciationSchedulePeriod.php # Single period schedule β”‚ β”œβ”€β”€ DepreciationForecast.php # Future depreciation β”‚ β”œβ”€β”€ BookValue.php # Current book value β”‚ β”œβ”€β”€ RevaluationAmount.php # Revaluation delta β”‚ └── DepreciationLife.php # Useful life and salvage β”œβ”€β”€ Services/ β”‚ β”œβ”€β”€ DepreciationManager.php # Main orchestrator β”‚ β”œβ”€β”€ DepreciationCalculator.php # Calculation engine β”‚ β”œβ”€β”€ DepreciationScheduleGenerator.php # Schedule generation β”‚ β”œβ”€β”€ AssetRevaluationService.php # Revaluation logic β”‚ β”œβ”€β”€ DepreciationMethodFactory.php # Method instantiation β”‚ └── TaxBookDepreciationEngine.php # Tax vs Book parallel β”œβ”€β”€ Exceptions/ β”‚ β”œβ”€β”€ DepreciationException.php # Base exception β”‚ β”œβ”€β”€ DepreciationCalculationException.php # Calculation error β”‚ β”œβ”€β”€ InvalidDepreciationMethodException.php # Invalid method β”‚ β”œβ”€β”€ AssetNotDepreciableException.php # Non-depreciable asset β”‚ β”œβ”€β”€ DepreciationPeriodClosedException.php # Period closed β”‚ β”œβ”€β”€ RevaluationException.php # Revaluation error β”‚ └── ScheduleNotFoundException.php # Schedule not found └── Events/ β”œβ”€β”€ DepreciationCalculatedEvent.php # Calculation complete β”œβ”€β”€ DepreciationPostedEvent.php # JE posted β”œβ”€β”€ DepreciationReversedEvent.php # Reversal complete β”œβ”€β”€ AssetRevaluedEvent.php # Revaluation complete └── DepreciationScheduleAdjustedEvent.php # Schedule modified ``` ### Integration Points [](#integration-points) PackageIntegration Purpose**Nexus\\Assets**Asset data, acquisition info, book values**Nexus\\ChartOfAccount**Depreciation expense and accumulated depreciation GL accounts**Nexus\\JournalEntry**Automatic JE posting for depreciation**Nexus\\Period**Fiscal period validation**Nexus\\Tenant**Multi-entity isolation**Nexus\\Tax**Tax depreciation calculations (MACRS, bonus) - Optional**Nexus\\Currency**Multi-currency asset depreciation - OptionalInstallation ------------ [](#installation) ### 1. Add to Root Composer [](#1-add-to-root-composer) ``` { "repositories": [ { "type": "path", "url": "./packages/FixedAssetDepreciation" } ] } ``` ### 2. Install Package [](#2-install-package) ``` composer require azaharizaman/nexus-fixed-asset-depreciation:"*@dev" ``` ### 3. Register Service Provider (Laravel) [](#3-register-service-provider-laravel) In `apps/Atomy/config/app.php`: ``` 'providers' => [ // ... App\Providers\FixedAssetDepreciationServiceProvider::class, ], ``` ### 4. Configure Tier [](#4-configure-tier) Set the tier for your tenant in application settings: ``` use Nexus\Setting\SettingManager; $settings->setString('fixed_asset_depreciation.tier', 'basic'); // or 'advanced', 'enterprise' ``` Quick Start ----------- [](#quick-start) ### Tier 1: Basic Depreciation [](#tier-1-basic-depreciation) ``` use Nexus\FixedAssetDepreciation\Contracts\DepreciationManagerInterface; use Nexus\FixedAssetDepreciation\Enums\DepreciationMethodType; use Nexus\FixedAssetDepreciation\Enums\DepreciationType; $manager = app(DepreciationManagerInterface::class); // Calculate depreciation for a single asset in a period $depreciation = $manager->calculateDepreciation( assetId: '01ASSET-A001', periodId: '01PERIOD-2026-01' ); echo "Depreciation Amount: " . $depreciation->getDepreciationAmount()->getAmount(); echo "Book Value After: " . $depreciation->getBookValueAfter()->getNetBookValue(); ``` ### Generate Depreciation Schedule [](#generate-depreciation-schedule) ``` // Generate full depreciation schedule for an asset $schedule = $manager->generateSchedule(assetId: '01ASSET-A001'); foreach ($schedule->getPeriods() as $period) { echo "Period: " . $period->getPeriodId(); echo "Depreciation: " . $period->getDepreciationAmount(); echo "Book Value: " . $period->getNetBookValue(); } ``` ### Run Periodic Depreciation (Monthly) [](#run-periodic-depreciation-monthly) ``` // Process all assets for period-end depreciation $result = $manager->runPeriodicDepreciation( periodId: '01PERIOD-2026-01' ); echo "Processed: " . $result->getProcessedCount() . " assets"; echo "Total Depreciation: " . $result->getTotalDepreciation(); ``` ### Reverse Depreciation [](#reverse-depreciation) ``` // Reverse a depreciation calculation (e.g., due to error) $manager->reverseDepreciation( depreciationId: '01DEP-2026-01-001', reason: 'Incorrect useful life used' ); ``` ### Asset Revaluation (Tier 2+) [](#asset-revaluation-tier-2) ``` use Nexus\FixedAssetDepreciation\Enums\RevaluationType; // Revalue an asset (IFRS IAS 16 compliant) $revaluation = $manager->revalueAsset( assetId: '01ASSET-A001', newValue: 15000.00, newSalvageValue: 1500.00, revaluationType: RevaluationType::INCREMENT, reason: 'Market value increase', glAccountId: '01GL-REVALUATION' ); echo "Revaluation Amount: " . $revaluation->getRevaluationAmount()->getAmount(); echo "New Book Value: " . $revaluation->getNewBookValue()->getNetBookValue(); ``` ### Tax Depreciation (Tier 3) [](#tax-depreciation-tier-3) ``` // Calculate tax depreciation (MACRS) parallel to book depreciation $taxDepreciation = $manager->calculateTaxDepreciation( assetId: '01ASSET-A001', taxMethod: 'MACRS', taxYear: 2026 ); echo "Tax Depreciation: " . $taxDepreciation->getAmount(); echo "Book Depreciation: " . $bookDepreciation->getAmount(); echo "Tax vs Book Difference: " . $taxDepreciation->subtract($bookDepreciation); ``` ### Depreciation Forecast [](#depreciation-forecast) ``` // Forecast future depreciation $forecast = $manager->forecastDepreciation( assetId: '01ASSET-A001', periods: 12 // Next 12 months ); foreach ($forecast->getPeriodForecasts() as $period) { echo $period->getPeriodId() . ": " . $period->getForecastedAmount(); } ``` Key Interfaces -------------- [](#key-interfaces) ### DepreciationManagerInterface [](#depreciationmanagerinterface) Primary facade providing access to all depreciation operations: ``` calculateDepreciation(string $assetId, string $periodId): AssetDepreciation generateSchedule(string $assetId): DepreciationSchedule runPeriodicDepreciation(string $periodId): DepreciationRunResult reverseDepreciation(string $depreciationId, string $reason): void revalueAsset(string $assetId, float $newValue, RevaluationType $type): AssetRevaluation calculateTaxDepreciation(string $assetId, string $taxMethod, int $taxYear): DepreciationAmount forecastDepreciation(string $assetId, int $periods): DepreciationForecast ``` ### DepreciationCalculatorInterface [](#depreciationcalculatorinterface) Core calculation engine: ``` calculate(string $assetId, ?DateTimeInterface $asOfDate, ?DepreciationType $type): DepreciationAmount calculateForPeriod(string $assetId, string $periodId, ?DepreciationType $type): AssetDepreciation forecast(string $assetId, int $numberOfPeriods): DepreciationForecast ``` ### DepreciationScheduleManagerInterface [](#depreciationschedulemanagerinterface) Schedule management: ``` generate(string $assetId): DepreciationSchedule adjust(string $scheduleId, array $adjustments): DepreciationSchedule close(string $assetId): void recalculate(string $assetId): DepreciationSchedule ``` ### AssetRevaluationInterface [](#assetrevaluationinterface) Revaluation operations: ``` revalue(string $assetId, float $newCost, RevaluationType $type): AssetRevaluation reverse(string $revaluationId): AssetRevaluation getRevaluationHistory(string $assetId): array ``` Domain Model ------------ [](#domain-model) ### Entities [](#entities) EntityDescription[`AssetDepreciation`](src/Entities/AssetDepreciation.php)Single depreciation calculation per period[`DepreciationSchedule`](src/Entities/DepreciationSchedule.php)Full schedule from acquisition to disposal[`DepreciationMethod`](src/Entities/DepreciationMethod.php)Depreciation method configuration[`AssetRevaluation`](src/Entities/AssetRevaluation.php)Asset revaluation event[`DepreciationAdjustment`](src/Entities/DepreciationAdjustment.php)Schedule adjustment record### Value Objects [](#value-objects) Value ObjectPurpose[`DepreciationAmount`](src/ValueObjects/DepreciationAmount.php)Immutable monetary amount with arithmetic[`BookValue`](src/ValueObjects/BookValue.php)Current book value with depreciation tracking[`DepreciationLife`](src/ValueObjects/DepreciationLife.php)Useful life and salvage value[`DepreciationForecast`](src/ValueObjects/DepreciationForecast.php)Future depreciation projections[`DepreciationSchedulePeriod`](src/ValueObjects/DepreciationSchedulePeriod.php)Single period in schedule[`RevaluationAmount`](src/ValueObjects/RevaluationAmount.php)Revaluation delta with breakdown### Enums [](#enums) EnumValues[`DepreciationMethodType`](src/Enums/DepreciationMethodType.php)STRAIGHT\_LINE, DOUBLE\_DECLINING, SUM\_OF\_YEARS, UNITS\_OF\_PRODUCTION, ANNUITY, MACRS, BONUS[`DepreciationType`](src/Enums/DepreciationType.php)BOOK, TAX[`DepreciationStatus`](src/Enums/DepreciationStatus.php)CALCULATED, POSTED, REVERSED, ADJUSTED[`RevaluationType`](src/Enums/RevaluationType.php)INCREMENT, DECREMENT[`ProrateConvention`](src/Enums/ProrateConvention.php)FULL\_MONTH, DAILY, NONEExceptions ---------- [](#exceptions) ExceptionDescription[`DepreciationException`](src/Exceptions/DepreciationException.php)Base exception[`DepreciationCalculationException`](src/Exceptions/DepreciationCalculationException.php)Calculation error[`InvalidDepreciationMethodException`](src/Exceptions/InvalidDepreciationMethodException.php)Invalid method for asset[`AssetNotDepreciableException`](src/Exceptions/AssetNotDepreciableException.php)Asset not eligible for depreciation[`DepreciationPeriodClosedException`](src/Exceptions/DepreciationPeriodClosedException.php)Period already closed[`RevaluationException`](src/Exceptions/RevaluationException.php)Revaluation error[`ScheduleNotFoundException`](src/Exceptions/ScheduleNotFoundException.php)Schedule not found[`DepreciationOverrideException`](src/Exceptions/DepreciationOverrideException.php)Override conflictDepreciation Formulas --------------------- [](#depreciation-formulas) ### Straight-Line (Tier 1) [](#straight-line-tier-1) ``` Annual Depreciation = (Cost - Salvage) / Useful Life ``` Daily prorating for mid-month acquisitions: ``` Monthly = Annual / 12 Daily Proration = Monthly Γ— (Days Owned / Days in Month) ``` ### Double Declining Balance (Tier 2) [](#double-declining-balance-tier-2) ``` Rate = 2 / Useful Life (years) Year N Depreciation = Book Value at Start of Year Γ— Rate (Cannot depreciate below salvage value) ``` ### Sum-of-Years-Digits (Tier 2) [](#sum-of-years-digits-tier-2) ``` Sum = n(n+1)/2 where n = useful life Year N Depreciation = (Cost - Salvage) Γ— (Remaining Life / Sum) ``` ### Units of Production (Tier 3) [](#units-of-production-tier-3) ``` Depreciation = (Cost - Salvage) Γ— (Units Produced / Total Expected Units) ``` Configuration ------------- [](#configuration) ### Settings (via Nexus\\Setting) [](#settings-via-nexussetting) ``` 'fixed_asset_depreciation.tier' => 'basic', // basic|advanced|enterprise 'fixed_asset_depreciation.default_method' => 'STRAIGHT_LINE', 'fixed_asset_depreciation.prorate_convention' => 'daily', // daily|full_month|none 'fixed_asset_depreciation.auto_gl_post' => false, // Tier 3 'fixed_asset_depreciation.enable_tax_depreciation' => false, // Tier 3 'fixed_asset_depreciation.max_forecast_periods' => 60, ``` ### GL Account Mapping [](#gl-account-mapping) ``` // Default GL accounts (can be overridden per asset category) 'fixed_asset_depreciation.gl_defaults' => [ 'depreciation_expense' => '6000-DEPR-EXP', 'accumulated_depreciation' => '1600-ACCUM-DEPR', 'gains_on_disposal' => '7000-GAIN-DISP', 'losses_on_disposal' => '8000-LOSS-DISP', 'revaluation_reserve' => '2500-REVAL-RES', ], ``` Event Catalog ------------- [](#event-catalog) ### Published Events [](#published-events) - `DepreciationCalculatedEvent` - Single depreciation calculation complete - `DepreciationPostedEvent` - Journal entry posted to GL - `DepreciationReversedEvent` - Depreciation reversed - `AssetRevaluedEvent` - Asset revaluation complete - `DepreciationScheduleAdjustedEvent` - Schedule modified - `DepreciationRunCompletedEvent` - Batch depreciation run complete ### Subscribed Events [](#subscribed-events) - `Nexus\Assets\Events\AssetAcquiredEvent` - Generate initial depreciation schedule - `Nexus\Assets\Events\AssetDisposedEvent` - Close depreciation schedule - `Nexus\Period\Events\PeriodClosedEvent` - Process period-end depreciation Requirements ------------ [](#requirements) This package implements comprehensive requirements covering: - **Architectural Requirements**: Framework-agnostic, interfaces, immutability - **Business Requirements**: Depreciation methods, schedules, revaluation - **Functional Requirements**: CRUD, calculations, reporting - **Integration Requirements**: External package interfaces - **Security Requirements**: Tenant isolation, authorization - **Performance Requirements**: Batch processing, forecasting For detailed requirements, see [REQUIREMENTS.md](REQUIREMENTS.md). Architecture (see ARCHITECTURE.md) ---------------------------------- [](#architecture-see-architecturemd) For detailed architecture documentation, see [ARCHITECTURE.md](ARCHITECTURE.md) which covers: - Package overview and scope - Architecture principles (framework-agnostic, DI, CQRS, immutability) - Directory structure - Entity relationships - Service orchestration - Integration patterns - Progressive delivery tiers Development ----------- [](#development) ### Testing [](#testing) ``` # Package tests (framework-agnostic) vendor/bin/phpunit packages/FixedAssetDepreciation/tests # Atomy integration tests php artisan test --filter FixedAssetDepreciation ``` ### Code Style [](#code-style) This package follows strict coding standards: - PHP 8.3+ with strict typing - `declare(strict_types=1)` in all files - Readonly properties for immutability - Constructor property promotion - PSR-12 coding standards - Comprehensive docblocks Documentation ------------- [](#documentation) ### Package Documentation [](#package-documentation) - **[Architecture](ARCHITECTURE.md)** - Detailed architecture documentation - **[Requirements](REQUIREMENTS.md)** - Complete requirements traceability - **[Getting Started Guide](docs/getting-started.md)** - Quick start guide - **[API Reference](docs/api-reference.md)** - Complete API documentation ### Additional Resources [](#additional-resources) - `docs/examples/` - Usage examples - See root `ARCHITECTURE.md` for overall system architecture - See `plans/FINANCE_ECOSYSTEM_EXECUTION_PLAN.md` for finance ecosystem context License ------- [](#license) MIT License - See [LICENSE](LICENSE) file for details. Support ------- [](#support) For questions or issues, please refer to the main Nexus documentation or contact the development team. ### Health Score 32 β€” LowBetter than 69% of packages Maintenance84 Actively maintained with recent releases Popularity0 Limited adoption so far Community2 Small or concentrated contributor base Maturity35 Early-stage or recently created project How is this calculated?**Maintenance (25%)** β€” Last commit recency, latest release date, and issue-to-star ratio. Uses a 2-year decay window. **Popularity (30%)** β€” Total and monthly downloads, GitHub stars, and forks. Logarithmic scaling prevents top-heavy scores. **Community (15%)** β€” Contributors, dependents, forks, watchers, and maintainers. Measures real ecosystem engagement. **Maturity (30%)** β€” Project age, version count, PHP version support, and release stability. ### Release Activity Cadence Unknown Total 1 Last Release 81d ago ### Community Maintainers ![](https://avatars.githubusercontent.com/u/117408?v=4)[Azahari Zaman](/maintainers/azaharizaman)[@azaharizaman](https://github.com/azaharizaman) ### Code Quality TestsPHPUnit ### Embed Badge ![Health badge](/badges/azaharizaman-nexus-fixed-asset-depreciation/health.svg) ``` [![Health](https://phpackages.com/badges/azaharizaman-nexus-fixed-asset-depreciation/health.svg)](https://phpackages.com/packages/azaharizaman-nexus-fixed-asset-depreciation) ``` ### Alternatives [symfony/lock Creates and manages locks, a mechanism to provide exclusive access to a shared resource 515139.2M711](/packages/symfony-lock)[matomo/matomo Matomo is the leading Free/Libre open analytics platform 21.7k38.9k](/packages/matomo-matomo)[ecotone/ecotone Enterprise architecture layer for Laravel and Symfony β€” CQRS, Event Sourcing, Durable Workflows (Sagas, Orchestrators), Projections, and Outbox messaging via PHP attributes. 564576.7k54](/packages/ecotone-ecotone)[civicrm/civicrm-core Open source constituent relationship management for non-profits, NGOs and advocacy organizations. 751291.4k46](/packages/civicrm-civicrm-core)[illuminate/broadcasting The Illuminate Broadcasting package. 7127.2M221](/packages/illuminate-broadcasting)[logiscape/mcp-sdk-php Model Context Protocol SDK for PHP 367116.8k12](/packages/logiscape-mcp-sdk-php) PHPackages Β© 2026 [Directory](/)[Categories](/categories)[Trending](/trending)[Changelog](/changelog)[Analyze](/analyze)