Fixed-asset rec workbook and GL asset-account export — "The FA subledger does not equal the GL after a mid-period transfer was pasted late"
Why the manual spreadsheet breaks financial controls and how a deterministic workflow replaces it.
The fixed-asset subledger is reconciled in a workbook pasted from a GL asset-account export, so a mid-period transfer is missing until the next paste.
The FA subledger does not equal the GL after a mid-period transfer was pasted late, and depreciation continues on the wrong cost center.
Fixed-asset ledger rec engine that streams transfers into the subledger and withholds close until each asset ties to the GL by cost center.
Ledger assertion: the fixed-asset subledger cannot close unless each asset's net book value equals the GL asset and accumulated-depreciation accounts.
Three-stage comparison between manual workbook reconciliation and automated rule-based execution.
The fixed-asset rec misses a mid-period transfer until the next GL export.
The FA subledger does not equal the GL after a mid-period transfer was pasted late.
Close waits until each asset's net book value equals the GL.
The fixed-asset subledger cannot close unless each asset's net book value equals the GL asset and accumulated-depreciation accounts.
Adjacent spreadsheet failure modes in the same APQC Category 9 process group.
Fixed asset movement spreadsheet and IT hardware tracking sheets
Asset addition spreadsheet and tax vs GAAP depreciation schedule
Management-adjustment workbook and trial-balance export
Scope the replacement architecture for manual reconciliation of the fixed-asset subledger or combine multiple failure modes in the directory.
