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PSAB / PS 3150

Tangible Capital Asset Software for Canadian Public Bodies

Maintain the PS 3150 tangible capital asset register behind your audited financial statements - cost, amortization, and net book value - on the same platform that runs your condition assessments and capital plan. One register. Two reports. No reconciling spreadsheets.

PS 3150
Aligned Register
1
Register, Two Reports
20 Yr
Renewal Forecast
100%
Canadian Data

Finance and Public Works Keep Two Different Lists

The accountant tracks cost and amortization in a spreadsheet for the PSAB statements. The engineer tracks condition and replacement in another for the asset management plan. They describe the same assets - and they never agree. Every audit and every AMP starts by reconciling them by hand.

Two Disconnected Registers

Finance keeps a TCA register in a spreadsheet for the audited statements. Public works keeps a separate asset list for maintenance. The two never reconcile.

Manual Amortization

Useful lives, in-service dates, and accumulated amortization tracked by hand across hundreds of rows. One formula error ripples through the whole continuity schedule.

Painful Audits

Every year-end the auditor asks for additions, disposals, and supporting documentation. Rebuilding that trail from emails and invoices burns weeks of staff time.

The continuity schedule writes itself

Opening balance, additions, disposals, amortization, closing balance - by asset class, on both gross cost and net book value. AssetLab keeps those figures current as assets are capitalized, amortized, and retired, and projects Net PP&E forward so you can see the trajectory of the portfolio's book value, not just this year's number.

  • Opening and closing balances by PS 3150 asset class
  • Additions, disposals, and amortization tracked to source
  • Gross cost and net book value side by side
  • Net PP&E projected across the planning horizon
What counts as a tangible capital asset? →
Capital forecast · 20-year outlook
Baseline vs Planner
BaselinePlanner
FCI forecastHigher = worse condition
28%6%
22-pt better FCI
Net PP&E forecastHigher = more book value
$4.1M$9.8M
+$5.7M retained
The gap between doing nothing and funding your plan - in condition and in dollars - is the business case for the budget.

Built for TCA Accounting

Tangible Capital Asset Register

A single source of truth for every capitalized asset: acquisition cost, in-service date, useful life, residual value, funding source, and asset class - aligned to PS 3150.

Amortization Tracking

Straight-line amortization calculated from in-service date and useful life. Accumulated amortization and net book value roll forward automatically, year over year.

Continuity Schedule Data

Opening balance, additions, disposals, amortization, and closing balance - by asset class, on both a gross cost and net book value basis. Export the data your TCA continuity schedule needs.

Additions From Capital Projects

When a capital project closes, capitalize it as a new asset with its cost, class, and in-service date already populated. No re-keying between project tracking and the register.

Disposals & Write-Offs

Retire, sell, or write off an asset and the gain or loss, removed cost, and removed accumulated amortization flow straight into the year-end continuity figures.

Audit-Ready Trail

Every cost, document, and condition record attached to the asset it belongs to. Hand the auditor a register that ties back to source, not a spreadsheet rebuilt from memory.

AssetLab
Renewal Forecast — 2026–2046
Capital backlog · ranked by risk
Export plan
Roof — Tennis CentreReplace 2026CA$55,000High · 16
BAS Controller — LibraryReplace 2028CA$25,000Medium · 9
Water Main — Admin WingReplace 2029CA$75,000Score risk
Risk scoring — Water Main20 · Critical
Safety · Operational · Regulatory · Financial
Likelihood
12345
Consequence
12345
Apply
Backlog total · CA$155,000 Inflation-adjusted · 3%
Ranked #1 — added to FY2029 plan

From book value to the renewal that follows

The useful life that drives amortization also tells you when an asset is due for replacement. AssetLab uses the same in-service date and expected life to forecast end-of-life and inflation-adjusted replacement cost - so an accounting input becomes a capital-planning output without a second dataset.

  • Straight-line amortization from in-service date and useful life
  • End-of-life year forecast for every capitalized asset
  • Replacement cost projected in future dollars
  • Condition can override age when an asset outlives its book life
How amortization works →

One Register Feeds Both Sides of the House

Capitalize an asset once. From there, the same record serves the PSAB continuity schedule and the O. Reg. 588/17 asset management plan.

1

Capitalize the Asset

Record acquisition cost, in-service date, useful life, and PS 3150 asset class

2

Amortize

Straight-line amortization and net book value roll forward automatically

3

Track Changes

Additions from closed projects and disposals update balances as they happen

4

Assess Condition

Inspections add condition and FCI to the same asset record finance already owns

5

Forecast Renewal

Useful life and condition drive the 20-year replacement and Net PP&E forecast

6

Report Both Ways

One register feeds the PSAB continuity schedule and the O. Reg. 588/17 AMP

Who Needs TCA Software?

Municipalities

Maintain the TCA register behind your PSAB financial statements and the condition data behind your O. Reg. 588/17 asset management plan - in one system.

School Boards

Track capitalized assets across campuses, amortize on the ministry useful-life tables, and report net book value without parallel spreadsheets.

First Nations

Keep an auditable tangible capital asset register for community infrastructure and meet funding-agreement reporting with condition and cost in one place.

Conservation Authorities

Capitalize dams, channels, and facilities, amortize them correctly, and connect book value to the condition assessments that drive renewal.

Utilities & Commissions

Reconcile the asset register your engineers maintain with the TCA continuity schedule your finance team reports - on a shared platform.

Public Sector Finance

Give finance an asset register that ties amortization and net book value back to source documents, ready for the year-end audit.

Retire the TCA Spreadsheet

Keep cost, amortization, condition, and renewal on one Canadian-hosted register - ready for the auditor and the asset management plan alike.

No credit card required

Frequently Asked Questions

Common questions about PSAB / PS 3150, tangible capital asset registers, amortization, and how AssetLab fits your reporting cycle.

What is PSAB / PS 3150?

PS 3150 is the Public Sector Accounting Board standard that requires Canadian governments to record tangible capital assets (TCA) at historical cost, amortize them over their useful lives, and report them on the statement of financial position. AssetLab maintains the asset-level register - cost, in-service date, useful life, and accumulated amortization - that this reporting is built from.

Does AssetLab produce a tangible capital asset continuity schedule?

AssetLab tracks the data a continuity schedule is built from - opening balance, additions, disposals, amortization, and closing balance, by asset class, on both a gross cost and net book value basis - and lets you export it for your financial statements. It is the asset register and amortization engine behind the schedule, not a replacement for your general ledger.

How is amortization calculated?

AssetLab applies straight-line amortization using each asset’s in-service date, useful life, and residual value. Accumulated amortization and net book value roll forward automatically each year, so the figures behind your PSAB statements stay current without manual spreadsheet updates.

Can the same register serve both finance and public works?

Yes - that is the point. Finance reads cost, amortization, and net book value for PSAB reporting; public works reads condition, FCI, and replacement forecasts for the O. Reg. 588/17 asset management plan. One asset register, two reports, no reconciliation between disconnected spreadsheets.

How does this connect to our asset management plan?

The same assets you capitalize for accounting carry condition assessments, FCI, and a 20-year replacement forecast. That gives you the inventory, valuation, and lifecycle activities O. Reg. 588/17 requires - drawn from the register finance already maintains, rather than a second dataset.

Is our data kept in Canada?

Yes. AssetLab is hosted in Canada with Canadian data residency and PIPEDA-aligned practices - a common procurement requirement for municipalities, school boards, and other public-sector bodies.