# Transfer, Split, or Combine Fixed Assets

Fixed assets can be transferred, split or combined if necessary, utilising the **Fixed Asset Reclassification Journal**.

For example, 10 desk chairs are purchased, and the acquisition cost is captured to 1 FA no., later 1 of the 10 chairs are broken and needs to be disposed of.

The **Fixed Asset Reclassification Journal** can be used to split the FA in order to dispose of 1.

Learn more at [Reclassify fixed assets](https://learn.microsoft.com/en-us/dynamics365/business-central/fa-how-trans-split-combine)