Total fixed assets include intangible assets, tangible fixed assets, long-term receivables, long-term investments and long-term prepayments and accruals. Total fixed assets include also right-of-use assets starting from 2019.

• Act of 29 September 1994 on Accounting
  Place of publication: (Dz. U. z 2023 r. poz. 120, z późn. zm.)

• Balance sheet