# Fixed Assets

Group: Accounting › Asset Management

[Open in the interactive reference](https://docs.api.lensing.ai/lensing/v1/groups/invFixedAssets)

Fixed assets are the accounting records of the assets a legal entity capitalizes and depreciates.

Some fields describe the asset itself rather than its accounting. They are `name`, `assetStatus`, `assetNumber`, `serialNumber`, `assetTag`, `acquisitionDate`, `departmentId`, and `businessUnitId`. The legal entity that owns the asset, `entityId`, is stored with it too.

Imported fixed assets can already be partly depreciated, for example when assets are moved from another system. For these, `depreciationStartValueAmount` is the value that depreciation continues from, and `initialDepreciatedAmount` is the depreciation from before the import.

A company can keep more than one set of books, for example one for local accounting rules and one for group reporting. Each fixed asset belongs to one book, because each book can depreciate the same asset differently. So an asset recorded in both books has two fixed asset records, one in each. For example, a forklift might be depreciated over eight years in the local book and over five years in the group book. Its two fixed assets have different depreciation, but the same `companyAssetId`, name, serial number, and the other fields that describe the asset itself. To find all the fixed assets for one asset, filter `GET fixed-assets` on `companyAssetId`. In Lensing, the fixed assets list shows one book at a time. The API returns the fixed assets of every book together, unless you filter on `bookId`.

## Endpoints

- [List fixed assets](https://docs.api.lensing.ai/reference/lensing/v1/endpoints/listFixedAssets.html): `GET /fixed-assets`
- [Search fixed assets](https://docs.api.lensing.ai/reference/lensing/v1/endpoints/searchFixedAssets.html): `POST /fixed-assets/search`
- [Retrieve a fixed asset](https://docs.api.lensing.ai/reference/lensing/v1/endpoints/getFixedAsset.html): `GET /fixed-assets/{id}`