An assignment record shows who holds a container now, and the asset register is the accounting line item; the two are tied together only by a shared container number. If the numbers differ, the stocktake never agrees.
Under Article 313 of the Tax Procedure Law, from 1 January 2026 assets worth no more than 12,000 TL can be expensed directly without depreciation; where items form a functional whole, the limit is applied to them together. An expensed container does not appear on the asset list, so the assignment record is its only trace.
- Container number (the same as the asset number or linked to it)
- Receiving person or unit
- Handover date
- Condition at handover, with a damage note if any
- Return terms
Assigning to a unit such as a route, shift or store lasts better than assigning to a person, because a container is not orphaned when the driver goes on leave; assignment to a person only makes sense for one-person items such as a measuring device or handheld terminal. When the responsible person changes, the previous and new holder are written on the same record, and a missing or duplicate number at the count is traced back from its last movement.
