In the majority of cases, creating a business usually requires investments in both movable and immovable assets. Investments in movable assets usually concern machinery and installations – all of those tangible assets which, for accounting purposes, are catalogued as “fixed tangible assets.”
Due to the mobility of such assets, the appraisal methodology used is different from that used for the appraisal of immovable assets.
A brief description of each one of these groups of movable assets is given below: