diff --git a/fusion_accounting_assets/__manifest__.py b/fusion_accounting_assets/__manifest__.py
index 8ed58fc1..5131b40b 100644
--- a/fusion_accounting_assets/__manifest__.py
+++ b/fusion_accounting_assets/__manifest__.py
@@ -1,6 +1,6 @@
 {
     'name': 'Fusion Accounting Assets',
-    'version': '19.0.1.0.7',
+    'version': '19.0.1.0.8',
     'category': 'Accounting/Accounting',
     'summary': 'AI-augmented asset management with depreciation schedules.',
     'description': """
diff --git a/fusion_accounting_assets/models/fusion_asset_category.py b/fusion_accounting_assets/models/fusion_asset_category.py
index eecade1b..1f3ad7c1 100644
--- a/fusion_accounting_assets/models/fusion_asset_category.py
+++ b/fusion_accounting_assets/models/fusion_asset_category.py
@@ -1,10 +1,6 @@
-"""Asset categories with default settings (used as templates).
+"""Asset categories with default settings (used as templates)."""
 
-Stub created with Task 8 (so fusion.asset.category_id Many2one resolves).
-Fully elaborated in Task 10.
-"""
-
-from odoo import fields, models
+from odoo import api, fields, models
 
 
 class FusionAssetCategory(models.Model):
@@ -14,3 +10,44 @@ class FusionAssetCategory(models.Model):
 
     name = fields.Char(required=True, translate=True)
     sequence = fields.Integer(default=10)
+    company_id = fields.Many2one(
+        'res.company', default=lambda self: self.env.company,
+    )
+
+    method = fields.Selection([
+        ('straight_line', 'Straight Line'),
+        ('declining_balance', 'Declining Balance'),
+        ('units_of_production', 'Units of Production'),
+    ], default='straight_line', required=True)
+    useful_life_years = fields.Integer(default=5)
+    declining_rate_pct = fields.Float(default=20.0)
+    salvage_value_pct = fields.Float(
+        default=0.0,
+        help="% of cost (used for new assets in this category).",
+    )
+    prorate_convention = fields.Selection([
+        ('full_month', 'Full Month'),
+        ('days_365', 'Days / 365'),
+        ('days_period', 'Days in Period'),
+    ], default='days_period', required=True)
+
+    asset_account_id = fields.Many2one(
+        'account.account', string='Asset Account',
+        domain="[('account_type', 'in', ('asset_fixed', 'asset_non_current'))]",
+    )
+    depreciation_account_id = fields.Many2one(
+        'account.account', string='Depreciation Account',
+        domain="[('account_type', '=', 'asset_fixed')]",
+    )
+    expense_account_id = fields.Many2one(
+        'account.account', string='Expense Account',
+        domain="[('account_type', '=', 'expense_depreciation')]",
+    )
+
+    asset_count = fields.Integer(compute='_compute_asset_count')
+
+    def _compute_asset_count(self):
+        for cat in self:
+            cat.asset_count = self.env['fusion.asset'].search_count([
+                ('category_id', '=', cat.id),
+            ])
diff --git a/fusion_accounting_assets/tests/__init__.py b/fusion_accounting_assets/tests/__init__.py
index 5104fc18..b5ea6f5f 100644
--- a/fusion_accounting_assets/tests/__init__.py
+++ b/fusion_accounting_assets/tests/__init__.py
@@ -5,3 +5,4 @@ from . import test_asset_anomaly_detection
 from . import test_useful_life_predictor
 from . import test_fusion_asset
 from . import test_fusion_asset_depreciation_line
+from . import test_fusion_asset_category
diff --git a/fusion_accounting_assets/tests/test_fusion_asset_category.py b/fusion_accounting_assets/tests/test_fusion_asset_category.py
new file mode 100644
index 00000000..a7bc36c8
--- /dev/null
+++ b/fusion_accounting_assets/tests/test_fusion_asset_category.py
@@ -0,0 +1,35 @@
+from datetime import date
+
+from odoo.tests.common import TransactionCase
+from odoo.tests import tagged
+
+
+@tagged('post_install', '-at_install')
+class TestFusionAssetCategory(TransactionCase):
+
+    def test_create_with_defaults(self):
+        cat = self.env['fusion.asset.category'].create({'name': 'Computers'})
+        self.assertEqual(cat.method, 'straight_line')
+        self.assertEqual(cat.useful_life_years, 5)
+        self.assertEqual(cat.prorate_convention, 'days_period')
+        self.assertEqual(cat.asset_count, 0)
+
+    def test_asset_count_reflects_linked_assets(self):
+        cat = self.env['fusion.asset.category'].create({'name': 'Vehicles'})
+        for i in range(3):
+            self.env['fusion.asset'].create({
+                'name': f'Truck {i}',
+                'cost': 50000,
+                'acquisition_date': date(2026, 1, 1),
+                'method': 'declining_balance',
+                'category_id': cat.id,
+            })
+        cat.invalidate_recordset(['asset_count'])
+        self.assertEqual(cat.asset_count, 3)
+
+    def test_method_must_be_in_selection(self):
+        with self.assertRaises(Exception):
+            self.env['fusion.asset.category'].create({
+                'name': 'Bogus',
+                'method': 'not_a_method',
+            })