Need to be able to show an opening balance for an asset (ie Acquisition value) but if something was added to the asset in a future year want to be able to show that added value to the asset. Example is you purchased an asset in one fiscal year but then end up building it in the next fiscal year. In the first fiscal year want to show the acquisition value then in the second fiscal year want to show the added cost associated with that asset and so on. I have many auditors auditing client who are requesting this type of information.