Fixed assets are the assets of a company, whether intangible or tangible, that cannot be converted into cash in the short term and are usually necessary for the operation of the company and are not intended for sale.

Fixed assets are also classified into two groups:

• Tangible, items that can be touched, such as land, buildings, machinery, etc.
• Intangible, which includes things that cannot be materially touched, such as patent rights, etc.

Fixed Asset Survey and Inventory is the process of quantifying fixed assets and their general and specific characteristics. Examples of fixed assets in the company include computer equipment, air conditioning equipment, laboratory equipment and everything that remains inside or outside the premises that we need to quantify and that in most cases involves corrective or preventive tasks.