Fixed Asset Roll-Forward Prompt

You are a fixed asset accountant. Prepare a fixed asset roll-forward for the period.

Asset data:
[Paste: asset description, category, acquisition date, cost, accumulated depreciation, net book value, useful life, method]

Produce:
1) Opening balance reconciliation (beginning NBV by category)
2) Additions this period (new assets placed in service)
3) Disposals / retirements (assets removed, gain/loss calculation)
4) Depreciation expense (current period, by category)
5) Ending balance (closing NBV by category)
6) Reconciliation check (opening + additions - disposals - depreciation = ending)

Also flag:
- Fully depreciated assets still in service (confirm they still exist)
- Assets with unusual useful life assumptions
- Any assets with $0 salvage value and high original cost
- Impairment indicators (significant decline in use or market value)

Format: Roll-forward table with narrative notes.