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,
Act of 29 September 1994 on Accounting
Place of publication: (Dz. U. z 2021 r. poz. 217, z późn. zm.)