Tangible fixed assets and equivalents, with a lifetime exceeding one year, completed, fit for use and designated for use by the entity.

- real estate, including land, right of perpetual use of land, structures and buildings as well as separate owned premises, co-operative

- ownership right to residential premise or co-operative right to utilitarian premise,

- machinery, technical equipment, transport equipment and other articles,

- improvements to third party fixed assets,

- livestock.

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

• Degree of consumption of fixed assets
• Gross value of fixed assets
• Net value of fixed assets
• Value of consumption of fixed assets