Getting started

Cookbooks

Concepts

API reference

Reference

Fixed assets

The anläggningsregister: register an asset (no voucher, the purchase is already booked), correct it while no depreciation is posted, and dispose it, which posts the avyttring voucher with gain or loss, VAT and jämkning. Also: a nedskrivning or its reversal on a balansdag, a K3 component replaced, a building's tax depreciation plan (INK2S 4.9), and the split on components at the transition to K3.

Endpoints

GET /api/v1/companies/:companyId/assets: List the fixed-asset register (anläggningsregister).
GET /api/v1/companies/:companyId/assets/:id: Get one fixed asset.
POST /api/v1/companies/:companyId/assets: Register a fixed asset (no voucher is posted).
POST /api/v1/companies/:companyId/assets/:id/components/:componentId/replace: Replace a K3 component: take the replaced part off the books and register the replacing one.
POST /api/v1/companies/:companyId/assets/:id/dispose: Dispose a fixed asset and post the avyttring voucher.
POST /api/v1/companies/:companyId/assets/:id/value-adjustments: Write an asset down to its recoverable amount (nedskrivning), or reverse an earlier write-down, on a balansdag.
PATCH /api/v1/companies/:companyId/assets/:id: Partially update a fixed asset.
PUT /api/v1/companies/:companyId/assets/:id/tax-plan: State the tax depreciation plan of a building or markanläggning: percent a year, the day it starts, the primäravdrag.
PUT /api/v1/companies/:companyId/assets/:id/transition-split: Split an asset on significant components at the transition to K3 (35.18), or undo the split.
DELETE /api/v1/companies/:companyId/assets/:id: Delete an asset that never reached the books.

`GET` /api/v1/companies/:companyId/assets

assets.list · scope reports:read

List the fixed-asset register (anläggningsregister).

Returns every asset in the register with its category, acquisition basis, useful life, BAS account triple, disposal state and has_posted_depreciation. Pass ?active_only=true to leave out disposed assets.

Use when: You need the anläggningsregister: before proposing depreciation, to check which assets are still open, or to find the asset id for an update or disposal.

Don't use for: The bookkept balance on 12xx accounts (use the trial balance or balance sheet). Proposing or posting depreciation (fiscal-periods year-end flow).

Pitfalls

has_posted_depreciation=true locks acquisition_date, acquisition_cost and category: PATCH returns 409 ASSET_CORRECTION_BLOCKED and a correction goes through storno.
Disposed assets stay in the register with disposed_at set (BFL retention); filter with active_only=true when you want the open ones.
acquisition_cost is excl. VAT. The purchase voucher is not linked here: the register does not post anything on create.

Risk: low · Idempotent: yes · Reversible: no · Dry-run supported: no

Query parameters

Name	Type	Required	Description
`active_only`	"true" \| "false"	no	true returns only assets that have not been disposed. Default: the whole register.

Response fields

Name	Type	Description
`assets[].name`	string
`assets[].category`	"immaterial" \| "building" \| "land" \| "land_improvement" \| "machinery" \| "equipment" \| "vehicle" \| "computer" \| "other_tangible"
`assets[].acquisition_date`	string
`assets[].acquisition_cost`	number
`assets[].salvage_value`	number
`assets[].useful_life_months`	number	0 for land, which is never depreciated.
`assets[].depreciation_start_date`	string \| null	K3 17.18: the day depreciation starts; null means acquisition_date.
`assets[].depreciation_method`	string
`assets[].bas_asset_account`	string
`assets[].bas_accumulated_account`	string
`assets[].bas_expense_account`	string
`assets[].k3_components`	object[] \| null	Read-only: the active components (component_id, name, cost, life, salvage).
`assets[].components`	object[]	The K3 component register (17.4), replaced components included with the date and voucher that took them off the books.
`assets[].opening_accumulated_depreciation`	number	Ackumulerad avskrivning booked in a previous system before the asset entered Accounted; 0 when none. Never posted by Accounted.
`assets[].opening_depreciation_date`	string \| null
`assets[].notes`	string \| null
`assets[].disposed_at`	string \| null
`assets[].disposal_type`	"sale" \| "scrap" \| "business_transfer" \| null
`assets[].disposed_proceeds`	number \| null
`assets[].disposal_journal_entry_id`	string \| null
`assets[].has_posted_depreciation`	boolean	True once any planenlig avskrivning has been posted: acquisition_date, acquisition_cost and category are then locked (ASSET_CORRECTION_BLOCKED) and a correction goes through storno.
`assets[].deletable`	boolean	True while the row never reached the books (no posted depreciation, not disposed): DELETE /assets/{id} removes it. False means the row is räkenskapsinformation and leaves only through disposal or storno (409 ASSET_DELETE_BLOCKED).
`assets[].created_at`	string
`assets[].updated_at`	string
`assets[].id`	string
`assets[].handle`	string (optional)	Typed handle of this fixed asset: ast_ plus its id as 32 lowercase hex. Accepted wherever the id is.

Example response

{
  "data": {
    "assets": [
      {
        "id": "0e9c…",
        "name": "MacBook Pro 16\"",
        "category": "computer",
        "acquisition_date": "2026-03-01",
        "acquisition_cost": 32000,
        "salvage_value": 0,
        "useful_life_months": 36,
        "depreciation_method": "linear",
        "bas_asset_account": "1224",
        "bas_accumulated_account": "1229",
        "bas_expense_account": "7832",
        "k3_components": null,
        "opening_accumulated_depreciation": 0,
        "opening_depreciation_date": null,
        "notes": null,
        "disposed_at": null,
        "disposal_type": null,
        "disposed_proceeds": null,
        "disposal_journal_entry_id": null,
        "has_posted_depreciation": false,
        "deletable": true,
        "created_at": "2026-03-01T09:12:00.000Z",
        "updated_at": "2026-03-01T09:12:00.000Z"
      }
    ]
  },
  "meta": {
    "request_id": "req_…",
    "api_version": "2026-05-12"
  }
}

`GET` /api/v1/companies/:companyId/assets/:id

assets.get · scope reports:read

Get one fixed asset.

Returns the asset with its acquisition basis, BAS account triple, K3 components, disposal state and has_posted_depreciation.

Use when: You have an asset id from the listing and need the full row before an update or disposal.

Don't use for: Listing the register (GET /assets). The depreciation schedule per period (year-end flow).

Pitfalls

Returns 404 ASSET_NOT_FOUND for an id in another company: assets are company-scoped.

Risk: low · Idempotent: yes · Reversible: no · Dry-run supported: no

Response fields

Name	Type	Description
`name`	string
`category`	"immaterial" \| "building" \| "land" \| "land_improvement" \| "machinery" \| "equipment" \| "vehicle" \| "computer" \| "other_tangible"
`acquisition_date`	string
`acquisition_cost`	number
`salvage_value`	number
`useful_life_months`	number	0 for land, which is never depreciated.
`depreciation_start_date`	string \| null	K3 17.18: the day depreciation starts; null means acquisition_date.
`depreciation_method`	string
`bas_asset_account`	string
`bas_accumulated_account`	string
`bas_expense_account`	string
`k3_components`	object[] \| null	Read-only: the active components (component_id, name, cost, life, salvage).
`components`	object[]	The K3 component register (17.4), replaced components included with the date and voucher that took them off the books.
`opening_accumulated_depreciation`	number	Ackumulerad avskrivning booked in a previous system before the asset entered Accounted; 0 when none. Never posted by Accounted.
`opening_depreciation_date`	string \| null
`notes`	string \| null
`disposed_at`	string \| null
`disposal_type`	"sale" \| "scrap" \| "business_transfer" \| null
`disposed_proceeds`	number \| null
`disposal_journal_entry_id`	string \| null
`has_posted_depreciation`	boolean	True once any planenlig avskrivning has been posted: acquisition_date, acquisition_cost and category are then locked (ASSET_CORRECTION_BLOCKED) and a correction goes through storno.
`deletable`	boolean	True while the row never reached the books (no posted depreciation, not disposed): DELETE /assets/{id} removes it. False means the row is räkenskapsinformation and leaves only through disposal or storno (409 ASSET_DELETE_BLOCKED).
`created_at`	string
`updated_at`	string
`id`	string
`handle`	string (optional)	Typed handle of this fixed asset: ast_ plus its id as 32 lowercase hex. Accepted wherever the id is.

Example response

{
  "data": {
    "id": "0e9c…",
    "name": "MacBook Pro 16\"",
    "category": "computer",
    "acquisition_date": "2026-03-01",
    "acquisition_cost": 32000,
    "salvage_value": 0,
    "useful_life_months": 36,
    "depreciation_method": "linear",
    "bas_asset_account": "1224",
    "bas_accumulated_account": "1229",
    "bas_expense_account": "7832",
    "k3_components": null,
    "opening_accumulated_depreciation": 0,
    "opening_depreciation_date": null,
    "notes": "Serienummer C02XY…",
    "disposed_at": null,
    "disposal_type": null,
    "disposed_proceeds": null,
    "disposal_journal_entry_id": null,
    "has_posted_depreciation": false,
    "deletable": true,
    "created_at": "2026-03-01T09:12:00.000Z",
    "updated_at": "2026-03-02T08:00:00.000Z"
  },
  "meta": {
    "request_id": "req_…",
    "api_version": "2026-05-12"
  }
}

`POST` /api/v1/companies/:companyId/assets

assets.create · scope bookkeeping:write

Adds an asset to the anläggningsregister. BAS accounts default per category (framework-aware for intangibles: a K2 company lands on 1090/1099). No journal entry is posted: the acquisition is already in the books via the bank payment or supplier invoice. Dry-runnable: returns the resolved accounts without writing.

Use when: A purchase over the förbrukningsinventarie threshold (half a prisbasbelopp) or with a useful life over three years has been booked and must be depreciated over time.

Don't use for: Booking the purchase itself (categorize the bank transaction or register the supplier invoice). Small or short-lived items: expense them on 54xx instead of capitalising.

Pitfalls

k3_components is accepted only when the company applies K3: 422 K3_REQUIRED_FOR_COMPONENTS otherwise. Components must sum to acquisition_cost to the öre; useful_life_months null is a component that is not depreciated (mark), depreciation_start_date (K3 17.18) and an opening per component are optional.
opening_accumulated_depreciation must be between 0 and acquisition_cost - salvage_value. A positive amount requires opening_depreciation_date between acquisition_date and today (Europe/Stockholm). Zero clears the opening date.
Opening depreciation registers an amount already in the imported ledger and posts no voucher. Enter the amount for this asset from the previous asset register and manually reconcile the register totals with the imported ledger before depreciation or disposal; no automatic reconciliation is performed.
Opening fields lock after depreciation posted through Accounted's asset register or disposal. Manual ledger postings do not lock them.
With k3_components the opening amount is the components' total: it is split over components that state no opening of their own (by how much of each one's life had passed), or must equal the sum of theirs.
Account overrides must sit inside the category range (e.g. 1200-1299 for equipment) and may not be flagged Ej K2 for a K2 company (422 K2_EXCLUDED_ACCOUNT).
useful_life_months drives linear depreciation from acquisition_date, pro-rated in the first fiscal year.

Risk: low · Idempotent: yes · Reversible: no · Dry-run supported: yes

Query parameters

Name	Type	Required	Description
`dry_run`	string	no	true (any case) previews the write without committing it, like the X-Dry-Run: true header. Any other value commits.

Request body

Name	Type	Required	Description
`name`	string	yes	Asset name as it appears in the register.
`category`	"immaterial" \| "building" \| "land" \| "land_improvement" \| "machinery" \| "equipment" \| "vehicle" \| "computer" \| "other_tangible"	yes	BAS category; drives the default account triple.
`acquisition_date`	string	yes	yyyy-MM-dd
`acquisition_cost`	number	yes	Acquisition cost excl. VAT, SEK.
`salvage_value`	number	no	Restvärde at end of life, SEK. Default 0.
`useful_life_months`	number	yes	Nyttjandeperiod in months (60 = 5 years); 0 for land, which is never depreciated.
`depreciation_start_date`	string \| null	no	yyyy-MM-dd depreciation starts: the day the asset can be used (K3 17.18), not before acquisition_date. Omitted: from acquisition_date. Locked once depreciation is posted.
`internally_generated`	boolean	no	K3, category immaterial: the company's own development expenditure (1010/1019). Needs the aktiveringsmodell (K3 18.7); an aktiebolag moves the same amount to fond för utvecklingsutgifter at year end (ÅRL 4 kap. 2 §).
`depreciation_method`	"linear"	no	Only linear is writable; default linear.
`restvarde_target`	unknown	no
`bas_asset_account`	string	no	Override the anskaffningskonto (must be in the category range).
`bas_accumulated_account`	string	no	Override the ackumulerade avskrivningar account.
`bas_expense_account`	string	no	Override the avskrivningskostnad account.
`k3_components`	object[] \| null	no	K3 component breakdown; K3 companies only. Components must sum to acquisition_cost.
`opening_accumulated_depreciation`	number	no	Accumulated depreciation for this asset from the previous asset register, SEK, 0 to acquisition_cost - salvage_value. No voucher or automatic reconciliation: manually reconcile register totals with the imported ledger before depreciation or disposal. Manual ledger postings do not lock opening edits; depreciation posted through Accounted's asset register or disposal does. The engine plans the remaining value over the remaining useful life. With k3_components it is the components' total: split over components that state no opening of their own (by how much of each one's life had passed), or equal to their sum.
`opening_depreciation_date`	string \| null	no	yyyy-MM-dd the opening accumulated depreciation is stated per. Required when the amount is above 0; not after today, not before acquisition_date.
`notes`	string	no

Response fields

Name	Type	Description
`name`	string
`category`	"immaterial" \| "building" \| "land" \| "land_improvement" \| "machinery" \| "equipment" \| "vehicle" \| "computer" \| "other_tangible"
`acquisition_date`	string
`acquisition_cost`	number
`salvage_value`	number
`useful_life_months`	number	0 for land, which is never depreciated.
`depreciation_start_date`	string \| null	K3 17.18: the day depreciation starts; null means acquisition_date.
`depreciation_method`	string
`bas_asset_account`	string
`bas_accumulated_account`	string
`bas_expense_account`	string
`k3_components`	object[] \| null	Read-only: the active components (component_id, name, cost, life, salvage).
`components`	object[]	The K3 component register (17.4), replaced components included with the date and voucher that took them off the books.
`opening_accumulated_depreciation`	number	Ackumulerad avskrivning booked in a previous system before the asset entered Accounted; 0 when none. Never posted by Accounted.
`opening_depreciation_date`	string \| null
`notes`	string \| null
`disposed_at`	string \| null
`disposal_type`	"sale" \| "scrap" \| "business_transfer" \| null
`disposed_proceeds`	number \| null
`disposal_journal_entry_id`	string \| null
`has_posted_depreciation`	boolean	True once any planenlig avskrivning has been posted: acquisition_date, acquisition_cost and category are then locked (ASSET_CORRECTION_BLOCKED) and a correction goes through storno.
`deletable`	boolean	True while the row never reached the books (no posted depreciation, not disposed): DELETE /assets/{id} removes it. False means the row is räkenskapsinformation and leaves only through disposal or storno (409 ASSET_DELETE_BLOCKED).
`created_at`	string
`updated_at`	string
`id`	string
`handle`	string (optional)	Typed handle of this fixed asset: ast_ plus its id as 32 lowercase hex. Accepted wherever the id is.

Example request

{
  "name": "MacBook Pro 16\"",
  "category": "computer",
  "acquisition_date": "2026-03-01",
  "acquisition_cost": 32000,
  "useful_life_months": 36
}

Example response

{
  "data": {
    "id": "0e9c…",
    "name": "MacBook Pro 16\"",
    "category": "computer",
    "acquisition_date": "2026-03-01",
    "acquisition_cost": 32000,
    "salvage_value": 0,
    "useful_life_months": 36,
    "depreciation_method": "linear",
    "bas_asset_account": "1224",
    "bas_accumulated_account": "1229",
    "bas_expense_account": "7832",
    "k3_components": null,
    "opening_accumulated_depreciation": 0,
    "opening_depreciation_date": null,
    "notes": null,
    "disposed_at": null,
    "disposal_type": null,
    "disposed_proceeds": null,
    "disposal_journal_entry_id": null,
    "has_posted_depreciation": false,
    "deletable": true,
    "created_at": "2026-03-01T09:12:00.000Z",
    "updated_at": "2026-03-01T09:12:00.000Z"
  },
  "meta": {
    "request_id": "req_…",
    "api_version": "2026-05-12"
  }
}

`POST` /api/v1/companies/:companyId/assets/:id/components/:componentId/replace

assets.components.replace · scope bookkeeping:write

Replace a K3 component: take the replaced part off the books and register the replacing one.

K3 17.5 and 17.21A. One voucher charges the replaced component's depreciation to the replacement date, clears its accumulated depreciation and cost, and books what is left as a loss; the replacing component is registered with no voucher (its expenditure is already on the asset account). Omit new_component to derecognise only (a part scrapped without a replacement). Dry-runnable.

Use when: A significant part of a K3 component asset is replaced (a new roof, an engine) or scrapped.

Don't use for: A repair (expense it), a new part added without anything replaced (add a component), or a K2 asset.

Pitfalls

The component must be active, with no write-down outstanding, and no depreciation posted after the replacement year.
Earlier years' depreciation must be posted: 409 ASSET_COMPONENT_REPLACEMENT_BLOCKED (earlier_year_unposted).

Risk: high · Idempotent: yes · Reversible: yes · Dry-run supported: yes · Stage for approval: yes (?stage=true)

Query parameters

Name	Type	Required	Description
`dry_run`	string	no	true (any case) previews the write without committing it, like the X-Dry-Run: true header. Any other value commits.
`stage`	string	no	true stages the write for approval instead of committing it: 202 with the pending operation to approve via POST /pending-operations/{id}/approve. Absent or false commits; other values are 400. A `reason` in the body (why you propose it, at most 500 characters) is shown to the approver as agent_reason and kept with the decision.

Request body

Name	Type	Required	Description
`replaced_at`	string	yes	yyyy-MM-dd: the derecognition date, the voucher date.
`fiscal_period_id`	string	yes	The open fiscal period containing replaced_at.
`new_component`	object \| null	no	The replacing component (K3 17.5), registered with no voucher: the expenditure is already on the asset account. Omit to derecognise only.

Response fields

Name	Type
`asset_id`	string
`journal_entry_id`	string
`new_component_id`	string \| null

Example request

{
  "replaced_at": "2026-06-30",
  "fiscal_period_id": "0c1e…",
  "new_component": {
    "name": "Nytt tak",
    "cost": 400000,
    "useful_life_months": 360
  }
}

Example response

{
  "data": {
    "asset_id": "7d1e…",
    "journal_entry_id": "c41d…",
    "new_component_id": "5a2c…"
  },
  "meta": {
    "request_id": "req_…",
    "api_version": "2026-05-12"
  }
}

`POST` /api/v1/companies/:companyId/assets/:id/dispose

assets.dispose · scope bookkeeping:write

Dispose a fixed asset and post the avyttring voucher.

Marks the asset disposed (sale, scrap or business_transfer) and posts one voucher in the given fiscal period: depreciation up to disposed_at, reversal of acquisition cost and accumulated depreciation, proceeds (with output VAT for a taxable sale) and the resulting gain or loss. Investment goods over the ML 15 kap. thresholds get an input-VAT jämkning when the original VAT data is supplied. Dry-run returns the plan (lines, gain_or_loss, jämkning) without writing.

Use when: An asset has been sold, scrapped or transferred with the business and the register plus the ledger must reflect it. Run a dry-run first and show the plan to the user.

Don't use for: Correcting a register mistake (PATCH the asset). Posting annual depreciation (year-end flow). Reversing a disposal (storno the disposal voucher).

Pitfalls

scrap requires disposed_proceeds=0; a sale with proceeds requires vat_treatment. disposed_proceeds is gross incl. VAT for a taxable sale.
409 ASSET_DISPOSAL_BLOCKED when depreciation is already posted for a later period than the one you dispose in: reverse those postings first.
422 ASSET_JAMKNING_DATA_REQUIRED when the asset is an investment good and jamkning_original_input_vat + jamkning_original_deduction_percent are missing. business_transfer additionally needs business_transfer_confirmed=true and, when the obligation transfers, adjustment_document_confirmed=true.
The fiscal period must be open: closed or locked periods are refused by the ledger triggers.

Risk: medium · Idempotent: yes · Reversible: yes · Dry-run supported: yes

Query parameters

Name	Type	Required	Description
`dry_run`	string	no	true (any case) previews the write without committing it, like the X-Dry-Run: true header. Any other value commits.

Request body

Name	Type	Required	Description
`disposal_type`	"sale" \| "scrap" \| "business_transfer"	yes	sale, scrap (utrangering) or business_transfer (verksamhetsöverlåtelse, ML 5 kap. 38 §).
`disposed_at`	string	yes	yyyy-MM-dd; the disposal voucher date.
`disposed_proceeds`	number	yes	Gross consideration incl. VAT for a taxable sale. 0 for scrap.
`proceeds_account`	string	no	Account the proceeds landed on (default: the company's primary bank account).
`fiscal_period_id`	string	yes
`vat_treatment`	"standard_25" \| "reverse_charge" \| "export" \| "exempt"	no	Required for a sale with proceeds; forbidden otherwise.
`jamkning_original_input_vat`	number	no	Original input VAT at acquisition; enables the ML 15 kap. jämkning assessment together with the deduction percent.
`jamkning_original_deduction_percent`	number	no
`business_transfer_confirmed`	boolean	no	Confirms the transfer covers a whole business or branch (ML 5 kap. 38 §).
`adjustment_document_confirmed`	boolean	no	Confirms a justeringshandling is prepared when the jämkning obligation transfers.

Response fields

Name	Type
`asset`	object
`disposal_entry`	object \| null
`gain_or_loss`	number

Example request

{
  "disposal_type": "sale",
  "disposed_at": "2026-09-15",
  "disposed_proceeds": 12500,
  "vat_treatment": "standard_25",
  "fiscal_period_id": "fp_…"
}

Example response

{
  "data": {
    "asset": {
      "id": "0e9c…",
      "name": "MacBook Pro 16\"",
      "category": "computer",
      "acquisition_date": "2026-03-01",
      "acquisition_cost": 32000,
      "salvage_value": 0,
      "useful_life_months": 36,
      "depreciation_method": "linear",
      "bas_asset_account": "1224",
      "bas_accumulated_account": "1229",
      "bas_expense_account": "7832",
      "k3_components": null,
      "opening_accumulated_depreciation": 0,
      "opening_depreciation_date": null,
      "notes": null,
      "disposed_at": "2026-09-15",
      "disposal_type": "sale",
      "disposed_proceeds": 12500,
      "disposal_journal_entry_id": "je_…",
      "has_posted_depreciation": true,
      "deletable": false,
      "created_at": "2026-03-01T09:12:00.000Z",
      "updated_at": "2026-09-15T10:00:00.000Z"
    },
    "disposal_entry": {
      "journal_entry_id": "je_…",
      "voucher_number": 118
    },
    "gain_or_loss": -16222.22
  },
  "meta": {
    "request_id": "req_…",
    "api_version": "2026-05-12"
  }
}

`POST` /api/v1/companies/:companyId/assets/:id/value-adjustments

assets.value-adjustments.create · scope bookkeeping:write

Write an asset down to its recoverable amount (nedskrivning), or reverse an earlier write-down, on a balansdag.

ÅRL 4 kap. 5 §, K3 kapitel 27 (K2 10.25-10.27 for a K2 company). The test is made on the fiscal year's last day after the year's planenlig avskrivning: the write-down is the carrying amount less the recoverable amount (the higher of fair value less costs to sell and value in use, K3 27.5); a reversal brings the carrying amount back up, at most to what an unimpaired plan would show (27.15), never for goodwill. One voucher (77xx against the accumulated impairment account 12x8) and the register rows in one transaction; a K3 component asset spreads it over its components by carrying amount. Later years plan from the written-down value. Dry-runnable.

Use when: An asset's value has fallen materially and lastingly below its carrying amount (K3 27.4 indications), or a write-down made earlier no longer holds.

Don't use for: Planenlig avskrivning (post the annual depreciation), a disposal or scrapping (dispose the asset), or uppskrivning (not supported).

Pitfalls

The year's depreciation must be posted first: 409 ASSET_VALUE_ADJUSTMENT_BLOCKED (year_not_depreciated).
Only on the balansdag of an open year, and never behind later depreciation or a later write-down.
A goodwill write-down is never reversed (ÅRL 4:5).

Risk: high · Idempotent: yes · Reversible: yes · Dry-run supported: yes · Stage for approval: yes (?stage=true)

Query parameters

Name	Type	Required	Description
`dry_run`	string	no	true (any case) previews the write without committing it, like the X-Dry-Run: true header. Any other value commits.
`stage`	string	no	true stages the write for approval instead of committing it: 202 with the pending operation to approve via POST /pending-operations/{id}/approve. Absent or false commits; other values are 400. A `reason` in the body (why you propose it, at most 500 characters) is shown to the approver as agent_reason and kept with the decision.

Request body

Name	Type	Required	Description
`kind`	"impairment" \| "impairment_reversal"	yes	impairment (nedskrivning, K3 27.2) or impairment_reversal (återföring, 27.15; never for goodwill).
`fiscal_period_id`	string	yes	The open fiscal year whose balansdag (last day) the recoverable amount is assessed on; the voucher date.
`recoverable_amount`	number	yes	Återvinningsvärde on the balansdag, SEK, for the asset as a whole (K3 27.5): the higher of fair value less costs to sell and value in use.
`reason`	string	yes	The indication and how the recoverable amount was assessed (K3 27.3-27.4); kept with the voucher.

Response fields

Name	Type
`asset_id`	string
`journal_entry_id`	string
`amount`	number

Example request

{
  "kind": "impairment",
  "fiscal_period_id": "0c1e…",
  "recoverable_amount": 400000,
  "reason": "Marknadsvärdet har fallit (K3 27.4)."
}

Example response

{
  "data": {
    "asset_id": "7d1e…",
    "journal_entry_id": "c41d…",
    "amount": 120000
  },
  "meta": {
    "request_id": "req_…",
    "api_version": "2026-05-12"
  }
}

`PATCH` /api/v1/companies/:companyId/assets/:id

assets.update · scope bookkeeping:write

Partially update a fixed asset.

Patches the register row. Name, notes, salvage value and useful life are always editable. Acquisition date, cost and category redefine the depreciation basis and are only accepted while the asset is neither disposed nor depreciated (409 ASSET_CORRECTION_BLOCKED otherwise: reverse with storno first). A category change without explicit accounts realigns the BAS triple to the new category default. Dry-runnable.

Use when: A data-entry mistake in the register, a renamed asset, or a revised useful life. Use dry-run first to see the merged row.

Don't use for: Taking the asset out of the register (POST /assets/{id}/dispose). Changing the basis after depreciation is posted (storno the postings first).

Pitfalls

k3_components is the full component list after the patch (requires K3): an element with component_id changes that component, one without registers a new one, an active component left out is removed (refused once posted), null clears a breakdown that never posted. A component asset's acquisition_cost, salvage_value and opening are the components' sum.
Opening depreciation is validated against the merged row: 0 <= opening_accumulated_depreciation <= acquisition_cost - salvage_value; a positive amount needs opening_depreciation_date between acquisition_date and today (Europe/Stockholm). Zero clears the date. With components it is their total: split over components that state none, or set per component.
Opening edits post no voucher and perform no automatic reconciliation. Manually reconcile the register totals with the imported ledger before depreciation or disposal. Opening fields lock after depreciation posted through Accounted's asset register or disposal (409 ASSET_CORRECTION_BLOCKED); manual ledger postings do not lock them.
An empty body is rejected with 400 VALIDATION_ERROR.
Account overrides on a K2 company may not land on an Ej K2 account (422 K2_EXCLUDED_ACCOUNT).

Risk: low · Idempotent: yes · Reversible: yes · Dry-run supported: yes

Query parameters

Name	Type	Required	Description
`dry_run`	string	no	true (any case) previews the write without committing it, like the X-Dry-Run: true header. Any other value commits.

Request body

Name	Type	Required	Description
`name`	string	no
`notes`	string \| null	no
`category`	"immaterial" \| "building" \| "land" \| "land_improvement" \| "machinery" \| "equipment" \| "vehicle" \| "computer" \| "other_tangible"	no
`acquisition_date`	string	no
`acquisition_cost`	number	no
`salvage_value`	number	no
`useful_life_months`	number	no
`depreciation_start_date`	string \| null	no	yyyy-MM-dd depreciation starts: the day the asset can be used (K3 17.18), not before acquisition_date. Omitted: from acquisition_date. Locked once depreciation is posted.
`depreciation_method`	"linear"	no
`restvarde_target`	unknown	no
`bas_asset_account`	string	no
`bas_accumulated_account`	string	no
`bas_expense_account`	string	no
`k3_components`	object[] \| null	no
`opening_accumulated_depreciation`	number	no	Accumulated depreciation for this asset from the previous asset register, SEK, 0 to acquisition_cost - salvage_value. No voucher or automatic reconciliation: manually reconcile register totals with the imported ledger before depreciation or disposal. Manual ledger postings do not lock opening edits; depreciation posted through Accounted's asset register or disposal does. The engine plans the remaining value over the remaining useful life. With k3_components it is the components' total: split over components that state no opening of their own (by how much of each one's life had passed), or equal to their sum.
`opening_depreciation_date`	string \| null	no	yyyy-MM-dd the opening accumulated depreciation is stated per. Required when the amount is above 0; not after today, not before acquisition_date.
`own_development`	boolean	no	K3: mark an asset on 1010-1019 as the company's own development (aktiveringsmodellen, 18.7), or unmark it. The fond för utvecklingsutgifter (ÅRL 4 kap. 2 §) follows only marked assets; an unmarked asset on 1010-1019 holds the fund proposal back. Recorded in the audit log.

Response fields

Name	Type	Description
`name`	string
`category`	"immaterial" \| "building" \| "land" \| "land_improvement" \| "machinery" \| "equipment" \| "vehicle" \| "computer" \| "other_tangible"
`acquisition_date`	string
`acquisition_cost`	number
`salvage_value`	number
`useful_life_months`	number	0 for land, which is never depreciated.
`depreciation_start_date`	string \| null	K3 17.18: the day depreciation starts; null means acquisition_date.
`depreciation_method`	string
`bas_asset_account`	string
`bas_accumulated_account`	string
`bas_expense_account`	string
`k3_components`	object[] \| null	Read-only: the active components (component_id, name, cost, life, salvage).
`components`	object[]	The K3 component register (17.4), replaced components included with the date and voucher that took them off the books.
`opening_accumulated_depreciation`	number	Ackumulerad avskrivning booked in a previous system before the asset entered Accounted; 0 when none. Never posted by Accounted.
`opening_depreciation_date`	string \| null
`notes`	string \| null
`disposed_at`	string \| null
`disposal_type`	"sale" \| "scrap" \| "business_transfer" \| null
`disposed_proceeds`	number \| null
`disposal_journal_entry_id`	string \| null
`has_posted_depreciation`	boolean	True once any planenlig avskrivning has been posted: acquisition_date, acquisition_cost and category are then locked (ASSET_CORRECTION_BLOCKED) and a correction goes through storno.
`deletable`	boolean	True while the row never reached the books (no posted depreciation, not disposed): DELETE /assets/{id} removes it. False means the row is räkenskapsinformation and leaves only through disposal or storno (409 ASSET_DELETE_BLOCKED).
`created_at`	string
`updated_at`	string
`id`	string
`handle`	string (optional)	Typed handle of this fixed asset: ast_ plus its id as 32 lowercase hex. Accepted wherever the id is.

Example request

{
  "notes": "Serienummer C02XY…",
  "useful_life_months": 48
}

Example response

{
  "data": {
    "id": "0e9c…",
    "name": "MacBook Pro 16\"",
    "category": "computer",
    "acquisition_date": "2026-03-01",
    "acquisition_cost": 32000,
    "salvage_value": 0,
    "useful_life_months": 48,
    "depreciation_method": "linear",
    "bas_asset_account": "1224",
    "bas_accumulated_account": "1229",
    "bas_expense_account": "7832",
    "k3_components": null,
    "opening_accumulated_depreciation": 0,
    "opening_depreciation_date": null,
    "notes": "Serienummer C02XY…",
    "disposed_at": null,
    "disposal_type": null,
    "disposed_proceeds": null,
    "disposal_journal_entry_id": null,
    "has_posted_depreciation": false,
    "deletable": true,
    "created_at": "2026-03-01T09:12:00.000Z",
    "updated_at": "2026-03-02T08:00:00.000Z"
  },
  "meta": {
    "request_id": "req_…",
    "api_version": "2026-05-12"
  }
}

`PUT` /api/v1/companies/:companyId/assets/:id/tax-plan

assets.tax-plan.set · scope bookkeeping:write

State the tax depreciation plan of a building or markanläggning: percent a year, the day it starts, the primäravdrag.

IL 19 kap. 5 § (buildings: a percentage a year of the acquisition value set by the economic life, from completion or acquisition), 5 a § (primäravdrag, two percentage points a year for six years on a new, extended or rebuilt hyreshus) and 20 kap. 5 § (markanläggningar: at most 5 %, 10 % for täckdiken and skogsvägar). The plan drives INK2S punkt 4.9 (the book depreciation added back, the tax plan deducted) and, under K3, the deferred tax on the building, for the fiscal years still open when it is stated. A null rate clears it. No verifikat. Dry-runnable.

Use when: A building or markanläggning is registered, or its tax depreciation rate is known or changes.

Don't use for: Machinery and equipment (räkenskapsenlig avskrivning, IL 18 kap.) or the book depreciation plan (update the asset).

Pitfalls

Only buildings and markanläggningar; mark is never depreciated: 400 INVALID_TAX_PLAN.
A markanläggning takes at most 10 %, the primäravdrag only a building.
The plan reaches only fiscal years still open when it is stated, so a declared INK2 never moves; once a year it reached is closed or locked, it cannot be changed or cleared: 409 TAX_PLAN_USED_BY_CLOSED_YEAR.

Risk: low · Idempotent: yes · Reversible: yes · Dry-run supported: yes · Stage for approval: yes (?stage=true)

Query parameters

Name	Type	Required	Description
`dry_run`	string	no	true (any case) previews the write without committing it, like the X-Dry-Run: true header. Any other value commits.
`stage`	string	no	true stages the write for approval instead of committing it: 202 with the pending operation to approve via POST /pending-operations/{id}/approve. Absent or false commits; other values are 400. A `reason` in the body (why you propose it, at most 500 characters) is shown to the approver as agent_reason and kept with the decision.

Request body

Name	Type	Required
`tax_depreciation_rate`	number \| null	yes
`tax_depreciation_from`	string \| null	no
`tax_primary_allowance`	boolean	no

Response fields

Name	Type
`asset_id`	string
`tax_depreciation_rate`	number \| null
`tax_depreciation_from`	string \| null
`tax_primary_allowance`	boolean

Example request

{
  "tax_depreciation_rate": 2,
  "tax_depreciation_from": "2020-01-01",
  "tax_primary_allowance": false
}

Example response

{
  "data": {
    "asset_id": "7d1e…",
    "tax_depreciation_rate": 2,
    "tax_depreciation_from": "2020-01-01",
    "tax_primary_allowance": false
  },
  "meta": {
    "request_id": "req_…",
    "api_version": "2026-05-12"
  }
}

`PUT` /api/v1/companies/:companyId/assets/:id/transition-split

assets.transition-split.set · scope bookkeeping:write

Split an asset on significant components at the transition to K3 (35.18), or undo the split.

K3 punkt 35.18: the carrying amount of a tangible asset at the transition date is divided on its significant components; earlier years are not restated. Give each component its carrying amount at the transition and its total useful life counted from when the asset was first used (null for mark). The accumulated depreciation at the transition is carried into the component openings, so nothing is booked and the components continue prospectively. An empty list undoes the split while nothing is posted per component. Needs the transition started (k3-transition.start). Dry-runnable.

Use when: In the first K3 year after K2, for each asset whose significant parts have materially different useful lives (a building's stomme, tak, installationer).

Don't use for: An asset acquired under K3 (register its components when creating it) or replacing a part later (assets.components.replace).

Pitfalls

The carrying amounts must add up to the asset's carrying amount at the transition: 400 INVALID_K3_COMPONENTS.
Depreciation posted from the transition date blocks the split: reverse it first (409 K3_TRANSITION_BLOCKED).
Each useful life is the total life from first use and must be longer than the months already used.

Risk: medium · Idempotent: yes · Reversible: yes · Dry-run supported: yes · Stage for approval: yes (?stage=true)

Query parameters

Name	Type	Required	Description
`dry_run`	string	no	true (any case) previews the write without committing it, like the X-Dry-Run: true header. Any other value commits.
`stage`	string	no	true stages the write for approval instead of committing it: 202 with the pending operation to approve via POST /pending-operations/{id}/approve. Absent or false commits; other values are 400. A `reason` in the body (why you propose it, at most 500 characters) is shown to the approver as agent_reason and kept with the decision.

Request body

Name	Type	Required
`components`	object[]	yes

Response fields

Name	Type
`asset_id`	string
`transition_date`	string
`components`	object[]

Example request

{
  "components": [
    {
      "name": "Stomme",
      "carrying_amount": 600000,
      "useful_life_months": 1200
    },
    {
      "name": "Tak",
      "carrying_amount": 280000,
      "useful_life_months": 480
    }
  ]
}

Example response

{
  "data": {
    "asset_id": "7d1e…",
    "transition_date": "2026-01-01",
    "components": []
  },
  "meta": {
    "request_id": "req_…",
    "api_version": "2026-05-12"
  }
}

`DELETE` /api/v1/companies/:companyId/assets/:id

assets.delete · scope bookkeeping:write

Delete an asset that never reached the books.

Removes a register row that has no posted depreciation and is not disposed, together with its own unposted depreciation drafts. No voucher is touched. A row that has reached the books is räkenskapsinformation (BFL 7 kap.) and is refused with 409 ASSET_DELETE_BLOCKED: dispose it, or reverse the posted voucher with storno first. Dry-run answers 204 without deleting, or the same 409.

Use when: A row was added by mistake (a typo, a migration test row) and deletable is true on GET. Check deletable first: it is the same rule the delete enforces.

Don't use for: Taking a real asset out of the register (POST /assets/{id}/dispose posts the avyttring voucher). Undoing posted depreciation (storno the voucher). Editing a wrong basis (PATCH).

Pitfalls

Idempotency-Key is mandatory.
409 ASSET_DELETE_BLOCKED once any planenlig avskrivning is posted or the asset is disposed: the register row is then accounting information and leaves only through disposal or storno.
204 No Content on success: there is no body to parse. A second DELETE answers 404 ASSET_NOT_FOUND.
Hard delete: the row is not archived. Re-create it with POST /assets if it was removed by mistake.

Risk: medium · Idempotent: yes · Reversible: no · Dry-run supported: yes

Query parameters

Name	Type	Required	Description
`dry_run`	string	no	true (any case) previews the write without committing it, like the X-Dry-Run: true header. Any other value commits.

Example response

{
  "data": null,
  "meta": {
    "request_id": "req_…",
    "api_version": "2026-05-12"
  }
}