Fixed assets is part of the total assets of the company. To company fulfilled the purpose for which it was established must have certain assets. The property is in the company used a variety of ways and perform different functions. Long-term assets through their participation in the process of working on a direct or indirect manner the goals of the business. Availability of the required types of funds, in the quantities required, is a prerequisite for doing business and the realization of anticipated production volume. Rational use of resources, including natural resources, is an important task and content of economizing in companies. Because the money is spent (physical and value), compensation of their value is one of the main tasks and the most important problems of each company. According to the composition, shape, purpose and use, then the role of business and the sources of obtaining the funds will be different depending on the type of activity that the company deals. Non-current assets in its lifetime, depreciated, and the depreciation is used for replacement of fixed assets.