1. Fixed assets are long-term tangible assets that are used in business operations and are not intended for sale. They include property, plant, and equipment. 2. A business derives service from fixed assets like land and buildings for many years. The capacity and efficiency of service delivery decreases over time except for land. Businesses significantly invest in fixed assets to maintain operating conditions or increase production capacity. 3. Fixed assets are mainly classified into four categories - land, land improvements, buildings, and equipment.

4. wkLbdj
¯’vqx m¤úwËi aviYv I g~j¨vqb Ki‡Z cvi‡e|

5. ¯’vqx m¤úwË n‡jv Kviev‡ii
`„k¨gvb m¤úwË (hvi wbw`©ó
mvBR ev AvKvi Av‡Q) hv
e¨emv‡qi cwiPvjb Kv‡R e¨envi
Kiv nq Ges †µZv‡`i wbKU
weµ‡qi D‡Ïk¨ ivLv nq bv| Gme
m¤úwˇK cwim¤ú`, hš¿ I
miÄvg (Property, Plant &
Equipment); cwim¤ú` I miÄvg
(Plant Equipment) A_ev ¯’vqx
¯’vqx m¤úwËi aviYv

6. G m¤úwË †_‡K †Kv¤úvwb A‡bK eQi a‡i †mev
cÖZ¨vkv K‡i| f~wg e¨ZxZ Ab¨vb¨ ¯’vqx m¤úwËi †mev
cÖ`v‡bi ¶gZv Ges Kvh©Ki Avqy®‹vj Kg‡Z _v‡K|
e¨emvq cÖwZôv‡bi cwiPvjb Ae¯’v fv‡jv ivLvi Rb¨ ev
Zv‡`i Drcv`b ¶gZv e„w×i Rb¨ AwaKvsk e¨emvq
cÖwZôvb ¯’vqx m¤úwˇZ D‡jL‡hvM¨ A_©
wewb‡qvM K‡i_v‡K|

7. ¯’vqx m¤úwËi
†kªwYwefvM
c¨v‡U›U m¤úwË ev ¯’vqx m¤úwËmg~n‡K
cÖavbZ Pvi fv‡M fvM Kiv nq:
1| f~wg (Land): Kvievi cÖwZôvb Zv‡`i
Kvh©µg cwiPvjbvi Rb¨ †h RvqMvi Dci
`vjvb, Drcv`bKvix cv›U ev Awdm mvBU
ˆZwi K‡i ev e¨envi K‡i Zv‡K f~wg e‡j|
2| f~wg Dbœqb (Land improvements):
f~wgi Dci Fencing, lighting system, Parking
lot surfaces Ges Underground sprinkler
system BZ¨vw` LiP‡K f~wg Dbœqb e‡j|

8. 3| `vjvb (Building): e¨emv‡qi Kvh©µg
cwiPvjbvi Rb¨ e¨eüZ feb‡K `vjvb e‡j|
†hgbAwdm wewìs, KviLvbv wewìs,
†÷vi wewìs, Iqvi nvDm feb BZ¨vw`|
4| miÄvg (Equipment): miÄvg ev
hš¿cvwZ ej‡Z KviLvbvq e¨eüZ ev
Awd‡m e¨eüZ wewfbœ hš¿cvwZ‡K
eySvq| †hgbKw¤úDUvi, d‡UvKwc
†gwkb, †gwkb, AvmevecÎ, UvBg
wKwcs †gwkb (Time keeping machine)
BZ¨vw`|

9. ¯’vqx m¤úwËig~j¨vqb
µqg~j¨ bxwZ (Cost principal) Abyhvqx ¯’vqx m¤úwËi
g~j¨ wba©viY Kiv nq| G bxwZ Abyhvqx m¤úwËi µqg~j¨ ev
Avw`g~‡j¨i wfwˇZ wnmvefy³ Kiv nq, evRvig~j¨ ev cybt
¯’vcbg~‡j¨ wnmvefy³ Kiv nq bv| m¤úwËi µq g~j¨ ev Avw`
g~j¨ ej‡Z D³ m¤úwËi AR©b Ges Zv e¨envi Dc‡hvMx Ki‡Z
†hme LiP nq Zv‡`i mgwó‡K eySvq| †hgbGKwU †gwk‡bi
g~j¨ ej‡Z Zvi µqg~j¨, †gwkbwUi enb LiP, ms¯’vcb e¨q
BZ¨vw`‡K eySvq|

10. g~j¨vqb:-
5 wU ¯’vqx m¤úwËi
bvg wjL|

11. A
`j
B
`j
¯’vqx m¤úwË avibv wjL
¯’vqx m¤úwËi
†kªwYwefvM
LvZvq wjL

12. evoxi KvR:- ¯’vqx
m¤ú‡`i ˆewk󨸇jv
LvZvqbvg wj‡L wb‡q
Avm‡e|