diff --git a/src/modules/assets/assets.helpers.js b/src/modules/assets/assets.helpers.js
index 0bf5d28..545f539 100644
--- a/src/modules/assets/assets.helpers.js
+++ b/src/modules/assets/assets.helpers.js
@@ -8,7 +8,6 @@ const SOFT_DELETE_TABLES = new Set([
   'users',
   'purchase_orders',
   'grn',
-  'grn_items',
   'asset_categories',
   'asset_subcategories',
 ]);
diff --git a/src/modules/assets/assets.service.js b/src/modules/assets/assets.service.js
index 7d3a62d..1516684 100644
--- a/src/modules/assets/assets.service.js
+++ b/src/modules/assets/assets.service.js
@@ -11,18 +11,7 @@ const {
   resolveDepreciationRate,
   calculateDepreciation,
 } = require('./assets.depreciation');
-
-const SOFT_DELETE_TABLES = new Set([
-  'vendors',
-  'locations',
-  'departments',
-  'users',
-  'purchase_orders',
-  'grn',
-  'grn_items',
-  'asset_categories',
-  'asset_subcategories',
-]);
+const { assertReference, toDateOnly } = require('./assets.helpers');
 
 const assetInclude = {
   asset_categories: { select: { id: true, code: true, name: true, code_prefix: true } },
@@ -56,12 +45,6 @@ const transferInclude = {
   users_asset_transfers_transferred_byTousers: { select: { id: true, full_name: true } },
 };
 
-const toDateOnly = (value) => {
-  if (!value) return null;
-  const date = new Date(value);
-  return new Date(Date.UTC(date.getUTCFullYear(), date.getUTCMonth(), date.getUTCDate()));
-};
-
 const assetSeriesCode = (categoryCode) => `ASSET_${categoryCode}`;
 
 const sanitizeAsset = (asset) => {
@@ -158,19 +141,6 @@ const sanitizeTransfer = (row) => {
   };
 };
 
-const assertReference = async (table, id, label, { requireActive = true } = {}) => {
-  if (!id) return null;
-  const row = await prisma[table].findFirst({
-    where: {
-      id: BigInt(id),
-      ...(SOFT_DELETE_TABLES.has(table) ? { deleted_at: null } : {}),
-    },
-  });
-  if (!row) throw new ApiError(422, `Invalid ${label}`);
-  if (requireActive && row.is_active === false) throw new ApiError(422, `${label} is inactive`);
-  return row;
-};
-
 const assertDisposalFields = (status, disposalDate) => {
   if (DISPOSAL_STATUSES.includes(status) && !disposalDate) {
     throw new ApiError(422, 'disposal_date is required when status is DISPOSED or SCRAPPED');