Recording fixed asset depreciation in Dolibarr: a step-by-step guide

Need to record the annual depreciation of your machinery, computers or company vehicles in Dolibarr and you don't know where to start? Short answer: Dolibarr has no native fixed-asset or depreciation module — and you don't need one. Depreciation is recorded as a journal entry in the accounting module: an entry that posts the expense for the year (accounts 680, 681 or 682) against the accumulated depreciation of the asset (280, 281 or 282). It's straightforward once you know what to calculate and which accounts to use — and it's essential if you want to close the year with figures that are actually true.

(The account numbers below are those of the Spanish General Chart of Accounts — PGC. If you report under a different framework, check the equivalent accounts with your accountant before posting.)

What depreciation is

Depreciation is the loss of value an asset — machinery, computers, vehicles, furniture — suffers through use and the passage of time. In accounting terms, that loss isn't recognised all at once when you buy: it's spread over the asset's useful life as an annual expense.

That expense isn't optional. Spanish accounting standards require you to depreciate fixed assets: skip it and your profit is overstated, your balance sheet still shows the asset at a value it no longer has, and the figures your accountant — or the tax authorities — review simply don't reflect reality.

The most common method, and the most practical for small businesses and accounting firms, is the straight-line method (also called the constant-charge method). Its general formula is:

Annual charge = (Acquisition cost − Residual value) ÷ Useful life (in years)

Example: a computer bought for €3,000, with no residual value and a 5-year useful life, depreciates at €600 a year (3,000 ÷ 5).

How to record depreciation in Dolibarr (step by step)

Step 1: Calculate the annual charge (straight-line method)

Apply the formula above to each asset in your fixed asset register. Two points matter:

• Residual value is what you expect to get for the asset at the end of its useful life. If there is one (a vehicle, say), subtract it from the depreciable base.
• If the asset comes into use mid-year, prorate by months: annual charge × (months in use ÷ 12). Buying in October doesn't justify a full year's depreciation.

Step 2: Identify the accounts

Each type of fixed asset has a matching pair of accounts: one expense account and one accumulated depreciation account (Spanish PGC numbers):

Concept	Expense account	Accumulated depreciation account
Intangible assets (software, applications, patents)	680	280
Tangible assets (machinery, vehicles, furniture, IT equipment)	681	281
Investment properties (buildings and premises held for rental income)	682	282

The rule is simple: debit the expense, credit the accumulated depreciation. The accumulated account grows year after year, and the asset's net book value is its original cost minus that accumulated figure.

Step 3: Post the entry in the accounting module

With the charge calculated, go to the Accounting module, open the journal and create a new entry (look for something like "Journal" → "New journal entry"). Fill in:

• Date: the closing date of the year (or the month, if you depreciate monthly).
• Label: something recognisable, e.g. "Depreciation of tangible assets 2025".
• Lines: one debit and one credit for the same amount. Following the computer example:

Account	Debit	Credit
681 Depreciation of tangible assets	€600.00
281 Accumulated depreciation of tangible assets		€600.00

Dolibarr checks that the entry balances: if the debits and credits don't match, it won't let you validate it. Save the entry and, to be safe, check the ledger for account 681: the expense will be there. That's it — the depreciation is now charged to the year.

Step 4: Choose your frequency and semi-automate the process

You can post a single entry at year-end or split the charge into 12 monthly entries; both are valid, only the calendar changes. Because the entry always has the same shape, Dolibarr lets you set up predefined journal entries: you define the depreciation entry once and generate it every year or every month with updated amounts. That's not automatic depreciation calculation, but it cuts the job down to minutes. If you'd rather have someone prepare the full depreciation plan and those entries for you, a specialist can do it — it's something we do at EasySoft, without inventing modules that don't exist.

Common mistakes when recording depreciation in Dolibarr

• Depreciating before the asset is in use. Depreciation starts when the asset is ready for use, not on the invoice date. Buy a machine in December and start it up in February, and the depreciation doesn't start in December.
• Using the wrong account. Mixing up expense and accumulated (681 vs 281), or using 681 for an intangible asset. The pairs are fixed: tangible → 681/281, intangible → 680/280, investment property → 682/282.
• Leaving depreciation out of the year-end close. If the entry isn't part of the closing process, profit is overstated and the close rests on wrong figures.
• Forgetting the residual value. Depreciating the full purchase price of an asset that will still be worth something at the end of its life overstates the annual expense.
• Not prorating by month. An asset acquired in September should only carry its proportionate share of the charge in year one.

Depreciation and the year-end close

Depreciation is a central piece of the year-end close: it's calculated and posted before the profit is regularised and before corporation tax is computed. Miss it and the whole close sits on distorted figures. That's why it deserves an explicit line on your closing checklist: download our year-end close checklist and see the full process in our article on closing the year in Dolibarr. To master the module day to day, you'll also find this piece on Spanish accounting in Dolibarr useful.

FAQ

Does Dolibarr calculate depreciation automatically? No. Dolibarr has no native fixed-asset module and doesn't calculate depreciation by itself: it's recorded with journal entries. The closest thing to automation is predefined journal entries, and a specialist can prepare the full depreciation plan for you if you want it set up.

Which accounts do I use to depreciate a computer? 681 (expense for depreciation of tangible assets) and 281 (accumulated depreciation of tangible assets), in the Spanish PGC.

Can I post depreciation once a year, at the close? Yes, that's the usual practice. You can also split the charge into monthly entries; both are correct as long as the annual total is the same.

What happens if I don't record depreciation? Profit is overstated, the asset keeps an unrealistic book value and the close isn't reliable. It's a common error that usually surfaces when your accountant reviews the figures or during an inspection.

Should I confirm the calculation with my accountant? Yes — residual value, useful life and method are judgement calls that depend on each asset and on the applicable rules. Always check your figures before posting.

Bottom line

Recording depreciation in Dolibarr doesn't need magic modules: it needs a clear calculation and a well-made entry in the accounting module. With the straight-line method, the right accounts and a predefined entry, the process takes minutes a year. And if you'd rather have it done for you — depreciation plan, entries and close review — EasySoft helps firms and small businesses set up Dolibarr accounting to fit the way they work. No hype: just solid accounting.