# Capital Asset Disposal Evidence Bridge

Separate asset additions, depreciation and disposals in a supplied balance movement.

## Scope
Preparation and review only. No account action or professional decision.

## Inputs
Opening/closing net assets, additions, depreciation, disposal book values and source IDs.

## Workflow
1. Align entity, period and units.
2. Bridge opening plus additions less depreciation less supported disposal book value.
3. Keep disposal proceeds separate from book value and resulting gain/loss review.
4. Return a bridge; no journal, valuation or disposal approval.

## Output contract
asset | opening | additions | depreciation | disposal book value | expected closing | residual

## Fictional acceptance test
Fictional opening 1000 + addition 200 - depreciation 100 - disposal book value 150 = 950. Proceeds 180 are not substituted for book value 150.

## Review gates
Keep original values, source IDs and version dates. Unknown facts stay held. Use qualified review for hiring, legal and accounting conclusions. No send, share, sign-in, scheduling, ledger change or payment. Fictional contract review is not a live account compatibility test.

## Method source
https://corporatefinanceinstitute.com/resources/financial-modeling/forecasting-balance-sheet-items-financial-model/

Checked October 7, 2026. Oct7 GSC chart throughOct4: marketing copilot37,PlanableClaude33/ChatGPT23,brief12,report11; other profession topics are related workflow-method demand leads, not exact queries. Exact monthly volume unmeasured.