There is no native way to split an asset in FAS. There are instances when splitting would be ideal. As IFRS becomes more prevalent, companies are being required to componentized their assets. For example- rather than just having a building as an asset- they may have a roof, structure, ect. Or for a piece of equipment- they may have a core, engine, ect. Similar to the way FAS does partial disposals- it would be nice if there was a way to leverage that module (partial disposal) to split an asset into components
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