When it comes to managing fixed assets, especially for tax purposes, it can get pretty complicated. The trickiest part is often figuring out how to handle depreciation, especially with items that don't necessarily hold much individual value. One thing that helped me sort it out was understanding the low value pool depreciation rate It really streamlines the process for assets that fall below a certain threshold. I found a great breakdown of this topic over at Asset Accountant's blog. They explain how pooling works for tax purposes in Australia and how to use it effectively, which saved me a ton of hassle.

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