Other increase in fixed assets, in particular: - fixed assets received - acquisition of land and alternatively objects permanently linked to the land by acquisitive prescription (on the force of court's decision), - disclosure of fixed asset, - reclassification from materials etc.

Fixed assets can be received on the basis of: a) rent or lease agreement, which define the right to depreciation by units using them b) as non-cash contribution (non-cash assets), c) as a donation, d) free-of-charge as technical infrastructure by virtue of civil and legal transactions, e) to use free-of-charge from the State Treasury or local self-government units etc.