Definition:
Gross value of fixed assets which were: - appointed into liquidation in result of consumption in the course of normal use, - withdrawn from use (appointed into liquidation) in result of damage (e.g. force majeure, flood, catastrophes, etc.), situational changes (e.g. wrecking of a building not fully consumed in order to obtain the space for erecting another object) or other reasons causing permanent loss of their economic usability, - transferred to another entity for physical liquidation.