Kompletność środków trwałych
Completeness of fixed assets

Summary/Abstract: The paper describes problems of recognizing fixed assets as complete and ready to use. The question about the completeness of fixed assets should be asked not only before using them but also when they are broken and their parts are needed to be replaced. On account of diversity of fixed assets in respect of nature and functionality, their classification for similar groups is needed. The article defines conditions to recognize fixed assets as complete in technical and economical aspects.

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