Depreciation history balances
Use depreciation history balances to identify any required beginning balance
adjustments that balance out asset depreciation.
The asset book contains the life-to-date (LTD) depreciation. If the total year-to-date balance equals the LTD balance, then no beginning balance is required. If it is not equivalent to the balance, then the difference represents the beginning balance particularly after the asset is converted to mid-life without importing supporting asset transactions.