It must be later or equal to:
- the start date of each current fiscal year, and come before the end date of each following fiscal year in the different contexts managed for the company of the asset, or, in the case of a mass processing, for all the companies to which the assets belong,
- on the date of the last transfer carried out on the asset.
When physical elements are attached to the asset, it must also be later than or equal to the date of the last transfer and/or to that of the last receipt of physical elements. - on the purchase date of the asset (for unitary transfers).
In the case of a mass transfer cancellation, it is the date at which the transfer to be canceled has been carried out.