Capital assets that you already own
As discussed in Chapter 3 , your business plan needs to include a summary of your existing fixed assets, together with an indication of their value and an outline of the related depreciation policy. A typical accountant's summary of fixed assets is shown on page 172. You can create this from one (or both) of the following two sources:
Depreciation schedule. For each asset, your accountant's depreciation schedule will show the original acquisition cost, depreciation to date, the current net book value – and probably estimates of current or replacement value for insurance purposes.
Fixed asset register. Somewhere, often with the people that manage your facilities, you will also find a fixed asset register. This ...
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