A simple asset is represented by only one asset master record. This master record has sub-number "0000". Subsequent acquisitions are posted to this master record. You can meet the most essential business and legal demands with year segments (provided they have not yet been reorganized) and transaction data.

However, the representation of the asset as a simple asset is limited in the following ways:

• You cannot separate the accumulated depreciation and book values from closed fiscal years according to their acquisition year for a simple asset.

• You have to depreciate subsequent acquisitions in the same way as the original acquisition.

The following graphic shows the line items for subsequent acquisitions to a simple asset (master record):