---
id: video/LKt0K-EdiX0
type: video
title: "What's New: Fixed Assets (2026 release wave 1)"
summary: "Bonus depreciation in Business Central Fixed Assets (2026 release wave 1): a new accelerated depreciation method in the global base app, with setup fields, a per-asset toggle, and extra reporting fields on FA Depreciation Books. The video demos setup, calculation with and without bonus, and ledger entries."
tier: official
language: en
tags:
  - bonus depreciation
  - depreciation methods
  - fixed asset setup
  - tax planning
  - compliance
  - accelerated depreciation
  - reporting fields
system: fixed-assets
review:
  state: reviewed
  by: opus
  at: "2026-10-07T22:50:32.608Z"
  flags: []
generated:
  at: "2026-10-13T00:32:41.360Z"
  pipeline: 0.2.0
  prompts:
    extract-video: 1
    summarize-video: 2
  input_hash: fed597ea68c7de0d0fcc07d7d413faab5556c5dfe6f793f1a9ad058b61cffa13
evidence:
  - kind: video
    url: https://www.youtube.com/watch?v=LKt0K-EdiX0&t=30s
    title: "What's New: Fixed Assets (2026 release wave 1)"
    date: "2026-04-01T12:00:32.000Z"
    commit: null
    t: 30
    quote: idea with these new functionalities what you will see in a minute is to improve compliance for global customers, to make more accurate tax
  - kind: video
    url: https://www.youtube.com/watch?v=LKt0K-EdiX0&t=61s
    title: "What's New: Fixed Assets (2026 release wave 1)"
    date: "2026-04-01T12:00:32.000Z"
    commit: null
    t: 61
    quote: now in a W1 in a base app global base app you will find new depreciation model as a bonus depreciation method
  - kind: video
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    title: "What's New: Fixed Assets (2026 release wave 1)"
    date: "2026-04-01T12:00:32.000Z"
    commit: null
    t: 88
    quote: Bonus depreciation is accelerated depreciation method that allows businesses to deduct specific percentage of asset cost in the first year in a place in
  - kind: video
    url: https://www.youtube.com/watch?v=LKt0K-EdiX0&t=148s
    title: "What's New: Fixed Assets (2026 release wave 1)"
    date: "2026-04-01T12:00:32.000Z"
    commit: null
    t: 148
    quote: it is set up on the fixed asset setup page. There are two fields, one for the percentage and one for the eligibility date
  - kind: video
    url: https://www.youtube.com/watch?v=LKt0K-EdiX0&t=190s
    title: "What's New: Fixed Assets (2026 release wave 1)"
    date: "2026-04-01T12:00:32.000Z"
    commit: null
    t: 190
    quote: you can opt in to use it or not on each fixed asset depreciation book. It is entirely driven by the by the depreciation
  - kind: video
    url: https://www.youtube.com/watch?v=LKt0K-EdiX0&t=262s
    title: "What's New: Fixed Assets (2026 release wave 1)"
    date: "2026-04-01T12:00:32.000Z"
    commit: null
    t: 262
    quote: These are typically communicated to the accountant by the government. They are defined in the law. And this is the maximum percentage you can
  - kind: video
    url: https://www.youtube.com/watch?v=LKt0K-EdiX0&t=435s
    title: "What's New: Fixed Assets (2026 release wave 1)"
    date: "2026-04-01T12:00:32.000Z"
    commit: null
    t: 435
    quote: you get an extra journal line and that is the bonus depreciation. That is 20% of the 8,000 which was acquisition cost
links:
  learn: []
  objects:
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    - object/page/5600
    - object/report/5692
    - object/page/5619
  features: []
  topics: []
  localizations: []
  videos: []
  posts: []
  guidelines: []
video_id: LKt0K-EdiX0
channel: yt-microsoft
source_name: Microsoft Dynamics 365 Business Central (YouTube)
url: https://www.youtube.com/watch?v=LKt0K-EdiX0
published_at: "2026-04-01T12:00:32.000Z"
duration_s: 603
captions: full
audience:
  - functional consultant
  - administrator
  - end user
chapters:
  - t: 0
    title: Introduction and business value
  - t: 50
    title: Bonus depreciation overview
  - t: 135
    title: Setup and configuration
  - t: 235
    title: Demo - setup and asset eligibility
  - t: 350
    title: Demo - depreciation calculation with and without bonus
  - t: 472
    title: Demo - ledger entries and reporting
  - t: 555
    title: Conclusion and resources
features:
  - name: Bonus depreciation method
    status: unclear
    t: 50
    verified: false
    status_source: video
  - name: Fixed Asset Setup fields for bonus depreciation
    status: unclear
    t: 138
    verified: false
    status_source: video
  - name: Bonus depreciation toggle on fixed asset card
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  - name: Additional reporting fields for FA depreciation books
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objects_mentioned:
  - page Fixed Asset Setup
  - page Fixed Asset card
  - report Calculate Depreciation
  - page FA Depreciation Books
quotes:
  - t: 30
    text: idea with these new functionalities what you will see in a minute is to improve compliance for global customers, to make more accurate tax
    check: exact
  - t: 61
    text: now in a W1 in a base app global base app you will find new depreciation model as a bonus depreciation method
    check: exact
  - t: 88
    text: Bonus depreciation is accelerated depreciation method that allows businesses to deduct specific percentage of asset cost in the first year in a place in
    check: exact
  - t: 148
    text: it is set up on the fixed asset setup page. There are two fields, one for the percentage and one for the eligibility date
    check: exact
  - t: 190
    text: you can opt in to use it or not on each fixed asset depreciation book. It is entirely driven by the by the depreciation
    check: exact
  - t: 262
    text: These are typically communicated to the accountant by the government. They are defined in the law. And this is the maximum percentage you can
    check: exact
  - t: 435
    text: you get an extra journal line and that is the bonus depreciation. That is 20% of the 8,000 which was acquisition cost
    check: exact
---

# What's New: Fixed Assets (2026 release wave 1)

> Bonus depreciation in Business Central Fixed Assets (2026 release wave 1): a new accelerated depreciation method in the global base app, with setup fields, a per-asset toggle, and extra reporting fields on FA Depreciation Books. The video demos setup, calculation with and without bonus, and ledger entries.

[Watch on YouTube](https://www.youtube.com/watch?v=LKt0K-EdiX0) · Microsoft Dynamics 365 Business Central (YouTube) · 2026-04-01 · 10:03 · tier official · reviewed (checked by Opus)

## Overview

The video covers the new bonus depreciation method in Fixed Assets. It lets a business deduct a set percentage of an asset's cost in the first year of service, with the remainder following regular depreciation rules. The method is in the global base app. Its name differs by country, for example investment bonus depreciation in Australia and New Zealand and 168K depreciation in the United States.

The demo walks through the Fixed Asset Setup page, asset eligibility, running depreciation calculation with and without bonus, and the resulting ledger entries and reporting. It also shows new reporting fields on FA Depreciation Books.

## Key points

- Bonus depreciation is a new depreciation method in the global (W1) base app, aimed at compliance, more accurate tax planning and fewer custom extensions. Local names include additional first year depreciation, investment bonus depreciation and 168K depreciation.
- It works with all the other depreciation methods. The first depreciation after acquisition is the bonus depreciation, then the normal method continues.
- Fixed Asset Setup has two new fields: a bonus depreciation percentage and an effective date. Assets placed in service after that date are eligible.
- The setup percentage is the maximum defined by law, typically communicated to the accountant by the government. A lower percentage can be given.
- Eligibility is driven by the asset's depreciation starting date. The bonus depreciation toggle is set to true when that date is later than the setup effective date, and it can be turned on or off per fixed asset depreciation book.
- The fixed asset card shows new fields: acquisition cost, bonus depreciation applied and the toggle.
- In the demo, Calculate Depreciation with bonus on created an extra journal line for 20% of the 8,000 acquisition cost, and the first regular depreciation came out lower. Posting creates separate ledger entries for the bonus and the normal depreciation.

## Chapters

- [0:00](https://www.youtube.com/watch?v=LKt0K-EdiX0&t=0s) Introduction and business value
- [0:50](https://www.youtube.com/watch?v=LKt0K-EdiX0&t=50s) Bonus depreciation overview
- [2:15](https://www.youtube.com/watch?v=LKt0K-EdiX0&t=135s) Setup and configuration
- [3:55](https://www.youtube.com/watch?v=LKt0K-EdiX0&t=235s) Demo - setup and asset eligibility
- [5:50](https://www.youtube.com/watch?v=LKt0K-EdiX0&t=350s) Demo - depreciation calculation with and without bonus
- [7:52](https://www.youtube.com/watch?v=LKt0K-EdiX0&t=472s) Demo - ledger entries and reporting
- [9:15](https://www.youtube.com/watch?v=LKt0K-EdiX0&t=555s) Conclusion and resources

## Features

Every feature below: status not stated, demoed.

| Feature | At |
|---|---|
| Bonus depreciation method | [0:50](https://www.youtube.com/watch?v=LKt0K-EdiX0&t=50s) |
| Fixed Asset Setup fields for bonus depreciation | [2:18](https://www.youtube.com/watch?v=LKt0K-EdiX0&t=138s) |
| Bonus depreciation toggle on fixed asset card | [3:10](https://www.youtube.com/watch?v=LKt0K-EdiX0&t=190s) |
| Additional reporting fields for FA depreciation books | [3:30](https://www.youtube.com/watch?v=LKt0K-EdiX0&t=210s) |

## AL objects mentioned

As heard in the captions. A name that matches one object page by exact type and name links to it; the others stay as named.

- [page 5607 "Fixed Asset Setup"](../objects/page/5607.md) at [4:00](https://www.youtube.com/watch?v=LKt0K-EdiX0&t=240s)
- [page 5600 "Fixed Asset Card"](../objects/page/5600.md) at [5:07](https://www.youtube.com/watch?v=LKt0K-EdiX0&t=307s)
- [report 5692 "Calculate Depreciation"](../objects/report/5692.md) at [6:01](https://www.youtube.com/watch?v=LKt0K-EdiX0&t=361s)
- [page 5619 "FA Depreciation Books"](../objects/page/5619.md) at [8:33](https://www.youtube.com/watch?v=LKt0K-EdiX0&t=513s)

## Quotes

- [0:30](https://www.youtube.com/watch?v=LKt0K-EdiX0&t=30s) "idea with these new functionalities what you will see in a minute is to improve compliance for global customers, to make more accurate tax"
- [1:01](https://www.youtube.com/watch?v=LKt0K-EdiX0&t=61s) "now in a W1 in a base app global base app you will find new depreciation model as a bonus depreciation method"
- [1:28](https://www.youtube.com/watch?v=LKt0K-EdiX0&t=88s) "Bonus depreciation is accelerated depreciation method that allows businesses to deduct specific percentage of asset cost in the first year in a place in"
- [2:28](https://www.youtube.com/watch?v=LKt0K-EdiX0&t=148s) "it is set up on the fixed asset setup page. There are two fields, one for the percentage and one for the eligibility date"
- [3:10](https://www.youtube.com/watch?v=LKt0K-EdiX0&t=190s) "you can opt in to use it or not on each fixed asset depreciation book. It is entirely driven by the by the depreciation"
- [4:22](https://www.youtube.com/watch?v=LKt0K-EdiX0&t=262s) "These are typically communicated to the accountant by the government. They are defined in the law. And this is the maximum percentage you can"
- [7:15](https://www.youtube.com/watch?v=LKt0K-EdiX0&t=435s) "you get an extra journal line and that is the bonus depreciation. That is 20% of the 8,000 which was acquisition cost"

Presenters (as heard): Alexander Totovic, George.