TL;DR — Quick Summary
Fix Aspel COI fixed asset depreciation errors: wrong MOI, misconfigured methods, LISR Art. 34 rates, INPC inflation adjustment, and missing journal entries.
When Aspel COI displays an error calculating fixed asset depreciation — whether the calculated amount does not match SAT rates, the system continues depreciating fully amortized assets, or the depreciation journal entry fails to generate — the root cause almost always lies in the asset’s initial configuration: an incorrectly entered MOI, an inappropriate depreciation method, or accounting accounts that are not linked. This article covers the most common fixed asset depreciation errors in Aspel COI and how to resolve them step by step in accordance with the LISR.
The Error
The most common messages and symptoms when working with fixed assets in Aspel COI are:
- “Error al calcular depreciación. Verifique la configuración del activo.”
- “Error al generar póliza de depreciación. Las cuentas contables no están configuradas.”
- Monthly depreciation amounts that do not match the Art. 34 LISR tables.
- The system calculates depreciation for assets that have already reached 100% amortization.
- The fixed asset report does not show certain assets registered in prior periods.
- Fiscal and accounting depreciation show differences that do not reconcile in the annual tax return.
- Errors when applying the inflation adjustment (INPC) to the depreciation base.
These errors frequently appear at the start of a new fiscal year, when entering assets acquired in prior periods, or after updating Aspel COI to a new version.
Root Cause
Incorrect MOI or wrong acquisition date
The Monto Original de la Inversión is the base on which all depreciation for the asset is calculated. If the MOI was entered with an incorrect value, without the applicable VAT, or without the exact acquisition date, all monthly calculations will be wrong from the start. The acquisition date determines when depreciation begins and the fiscal useful life period.
Misconfigured depreciation method
Aspel COI allows choosing between straight-line (the most common for fiscal purposes in Mexico) and double declining balance (used primarily for accounting depreciation). If the asset has a method configured that differs from the fiscal requirement, amounts will diverge from what the SAT requires. For ISR purposes, most assets are depreciated straight-line per Art. 34 of the LISR.
Depreciation rates not matching Art. 34 LISR
Fiscal depreciation rates in Mexico are established in Article 34 of the Ley del Impuesto sobre la Renta. The main rates are:
| Asset type | Annual fiscal rate |
|---|---|
| Buildings and construction | 5% |
| Office furniture and equipment | 10% |
| Machinery and equipment (general) | 10% |
| Machinery for manufacturing industry | 25% |
| Computer equipment and systems | 25% |
| Automobiles, buses, trucks | 25% |
| Freight transport equipment | 12% |
| Aircraft | 25% |
If the rate entered in Aspel COI does not match the asset category under this article, the calculated fiscal depreciation will be incorrect.
Unlinked accounting accounts
Aspel COI requires each asset group to have at least two accounts assigned: the depreciation expense account (income statement) and the accumulated depreciation account (asset with credit balance). If these accounts are not correctly configured in the group template, the system throws an error when trying to generate the depreciation journal entry.
Fully depreciated assets without a disposal date
When an asset reaches 100% accumulated depreciation, Aspel COI should stop calculating monthly amounts. However, if the useful life was entered incorrectly — for example, 20 years instead of 4 — the system continues generating depreciation charges beyond the allowed limit.
Differences between fiscal and accounting depreciation
Companies typically apply different methods for accounting purposes (NIF) and fiscal purposes (LISR). Aspel COI manages both columns, but if they are not configured correctly from the asset’s initial registration, reports show a single type of depreciation in both columns, creating apparent differences when reconciling with the annual ISR return.
Step-by-Step Solution
Follow these steps in order. If the error affects multiple assets, process them one by one to identify which has the incorrect configuration.
Step 1: Review and correct the asset record
Go to Activos Fijos > Catálogo de activos and open the problematic asset record. Verify the following fields:
- MOI: must match the acquisition cost per the invoice, including freight and installation if applicable.
- Acquisition date: the exact month and year the asset was placed in service (not the invoice date if they differ).
- Asset type: select the category corresponding to Art. 34 LISR.
- Fiscal depreciation rate: enter the correct annual rate for that category (see table above).
- Method: select Línea recta (straight-line) for Mexican fiscal purposes.
- Useful life: in months. For a 25% rate, the fiscal useful life is 48 months (4 years); for 10%, it is 120 months (10 years).
Save the changes before continuing.
Step 2: Verify accounting account configuration
Go to Activos Fijos > Configuración > Grupos de activos. For each group (machinery, computer equipment, vehicles, etc.), confirm the following accounts are assigned:
- Asset account: the balance sheet account where the asset cost is recorded (e.g., 1210 Computer equipment).
- Accumulated depreciation account: a complementary asset account with a credit nature (e.g., 1211 Accumulated depreciation – computer equipment).
- Expense account: the income statement account where monthly depreciation is charged (e.g., 6310 Depreciation expense).
If any account is unassigned or linked to an account that does not exist in the chart of accounts, the system will not generate the depreciation journal entry.
Step 3: Recalculate depreciation for the period
Once the asset configuration is corrected, go to Activos Fijos > Procesos > Cálculo de depreciación. Select the month and year of the affected period. The system will recalculate amounts based on the updated configuration.
Before proceeding, review the Calculated Depreciation Report to confirm the per-asset amounts are correct. Cross-check with the manual calculation: MOI × (annual rate ÷ 12).
Step 4: Generate the depreciation journal entry
With amounts verified, go to Activos Fijos > Procesos > Generar póliza de depreciación. The system will generate an accounting entry that should affect:
- Debit: depreciation expense account.
- Credit: accumulated depreciation account.
Review the generated entry and post it to the ledger. If the entry does not generate or shows zero amounts, return to Step 2 and verify the accounting accounts for the asset group.
Step 5: Apply INPC inflation adjustment if applicable
For fiscal depreciation with inflation adjustment, Art. 31 of the LISR requires that the MOI be updated by the INPC factor. In Aspel COI, go to Activos Fijos > Procesos > Actualización por inflación and enter the INPC factor for the period (INPC of the update month ÷ INPC of the acquisition month). Recalculate depreciation after applying the factor.
Step 6: Reconcile fiscal vs accounting depreciation
Generate the report in Activos Fijos > Reportes > Resumen anual de depreciación. Compare the fiscal depreciation column with the amounts declared in the ISR annual tax form. If there are differences, identify which assets have different fiscal and accounting rates, and verify whether they represent temporary deductible differences recognized in the financial statements.
Alternative Solution
If the error persists after correcting the configuration, there may be a database integrity problem in the fixed assets module. Follow these steps:
- Go to Utilerías > Verificación y recuperación de archivos.
- Select the Activos Fijos module.
- Run the full verification and wait for the system to repair damaged records.
- Recalculate depreciation again.
If the asset was registered in the wrong period and already has calculated depreciation, consider voiding the asset using the baja por error de captura option and re-entering it with the correct data. This is only recommended if the asset has no more than one or two depreciation periods already posted.
Prevention
To avoid depreciation errors in future fiscal years:
- Configure the asset correctly from the start. The MOI, date, and rate are the three most critical fields; an error in any of them carries forward for the entire useful life.
- Verify the current Art. 34 LISR every year. Fiscal depreciation rates may be updated with annual tax reforms. Check the current version of the article at the start of each fiscal year.
- Reconcile monthly, not annually. Generate the depreciation report each month and compare it with the general ledger for the fixed asset accounts. A small monthly error can accumulate and become very difficult to correct at year end.
- Create one asset group per LISR category. Separate groups for computer equipment (25%), machinery (10%), vehicles (25%), and buildings (5%) make it easier to assign correct rates and accounting accounts.
- Record asset disposals in the same period they occur. Leaving fully depreciated assets without recording their disposal causes the system to continue attempting to calculate depreciation in future periods.
Related Issues
Error closing the annual accounting period. If fixed asset depreciation creates discrepancies in the trial balance, the annual closing may be blocked. See: Aspel COI: Error Closing Annual Accounting Period.
Trial balance error for SAT. Depreciation accounts without correct agrupador codes prevent submission of electronic accounting. See: Aspel COI: Trial Balance Error.
Error generating XML for electronic accounting. Depreciation journal entries must be included in the monthly SAT XML; if they have errors, the XML will not validate. See: Aspel COI: Error Sending Trial Balance to SAT.
Aspel COI: Connection Error 503 EAccessViolation. If the system fails to open before you can access the fixed assets module, resolve the connection issue first. See: Aspel COI: Connection Error 503 EAccessViolation.
Summary
- The fixed asset depreciation error in Aspel COI almost always originates from an incorrect MOI entry, wrong acquisition date, or rate not matching Art. 34 LISR.
- Key fiscal rates are: 5% buildings, 10% machinery and office furniture, 25% computers and vehicles.
- The depreciation journal entry will not generate if the expense and accumulated depreciation accounts are not linked to the asset group.
- For updated fiscal depreciation, apply the INPC factor to the MOI before calculating the monthly amount.
- Reconcile monthly the depreciation calculated by COI with the general ledger for fixed asset accounts.
- Record asset disposals in the same period they are retired to prevent the system from depreciating fully amortized assets.