Decades of poor management of fixed assets have brought Serbia to the state of a complete technological inferiority in comparison to the developed world. One of the reasons for all the aforementioned is definitely the fact that information on fixed assets, as a rule, used to be overshadowed by the information on the financial status of an enterprise. The public was just casually warned about the potentiality of the actual value of fixed assets, along with a very low level of their depreciation. The realistic financial situation of our economy at present, on one hand, and the fact that fixed assets are parts of the property of very low material values, on the other, point to the conclusion that provision of new equipment represents a mission impossible.