Happy New Year
I think that we are all in agreement, Negative Fixed Assets do exist

Yes - we are all aware that majority of our Fixed Assets have a Dr balance, however there are rare occasions where an organization will have a need to record and track, and amortize a Cr "Negative" Fixed Asset.

When recording a business acquisition at FMV there will be instances where the acquiring entity needs to record a Intangible / Liability and amortize over a determined term.

As robust as the products that Microsoft has to offer, this very simple code update to allow Cr balance assets to properly amortize would answer the needs of all clients.

JD Edwards allows for depreciation of Cr "Negative" Fixed Assets , I am sure that Microsoft can as well.