Long term tangible assets are assets that are visible, tangible and touchable. They are a signigicant part of total assets for most bussines entities and for this reason are very important in financial postion and performance presentation. This group includes various forms of property, namely real estate, land and construction facilities, plants and equipment, tools, operating and office equipment, and all means of transport. Tangible fixed assets are initially recognized at the acquisition or purchase cost. It will be recorded as an asset if that asset can be reliably measured and if it is certain that future economic benefits will serve the entrepreneur. As for the subsequent recognition of real estate, plant and equipment, putting these assets into use reduces their value. In that case, it is necessary to calculate amortization at the end of the term, and there may be an oscillation between the actual and the book value. In this case, the entrepreneur can choose between two models for subsequent recognition with his accounting policies, and these models are the cost model and the revaluation model. The situation is similar when it comes to investing in real estate. They are a special category of long-term assets, and are shown as a separate item in the balance sheet. The difference between investing in real estate and other real estate in the company is that investing in real estate creates monetary effects that mostly do not depend on other assets owned by the company, while other real estate creates monetary effects that can be attributed to other assets that are used. in production, delivery of goods and services. Investments in real estate are also initialy recognized by acquisition cost, and there are two models of subsequent recogniition: cost model and the fair value model. When chosen, model is applied to all real estate investment.