An apparatus, method and system for geographical tracking entry and/or exiting of an asset into and/or out of a defined geographical boundary and reporting the same. Entry and exit tests compare position fixes with various thresholds and parameters to determine if the asset has entered or exited the geographical boundary. Tests are sequenced such that tests having lower levels of complexity (lower order) are performed before tests having higher levels of complexity (higher order). In this way, most position fixes are processed using computations having a lower order of mathematical complexity than conventionally implemented.