‭FIXED ASSETS‬ ‭T he information needs‬ ‭ ased on the mentioned information needs and taking into account the life cycle‬ B ‭of a fixed asset in the company, the following main functions of a fixed‬‭asset‬ ‭registration system are‬‭indicated:‬ ‭-‬‭When fixed assets are created,‬‭functions for: O‬ ‭ upport in the preparation of the investment‬‭decision;‬ S ‭O‬‭Registration of basic data;‬ ‭O‬‭Forecasting/budgeting (for example the number of‬‭work units to be used‬ ‭in the future and the costs of the future use of, for example, a work unit.‬ ‭O‬ ‭Support for replacement requests based on economic‬‭lifespan;‬ ‭-‬‭When using and functioning of fixed assets in the‬‭business processes,‬‭functions for: O‬ ‭Custody registration;‬ ‭ ‬‭Registration of use and utilization;‬ O ‭O‬‭Registration of the achievements achieved;‬ ‭O‬‭Planning and reservation for use;‬ ‭O‬ ‭Valuation and depreciation (supporting various‬‭valuation and depreciation‬ ‭methods);‬ ‭O‬ ‭Determination of rates for use (supporting various‬‭rate calculation methods);‬ ‭ ‬ ‭Monitoring costs per asset; Automatic journal‬ O ‭O‬ ‭entry generation (per period);‬ ‭O‬‭Generating various overviews per asset and cumulatively‬‭(including relating to labor‬ ‭performance, raw material consumption, etc.);‬ ‭ ‬‭Support in promoting and monitoring operational‬‭efficiency; Support for‬ O ‭O‬ ‭tax information provision.‬ ‭ egardless of the technique of registration permanent‬‭agreements‬‭exist between‬ R ‭the‬‭various general ledger accounts for‬‭fixed assets (fixed assets, depreciation of‬ ‭fixed assets, costs of fixed assets, etc.) and the relevant subledger‬‭totals.‬‭It must‬ ‭also be checked periodically whether the totals of the two figures are consistent‬ ‭with each other. By means of periodic‬‭inventory coordination‬‭must then take‬ ‭place between reality and the administratively available assets.‬ ‭TYPOLOGY‬ ‭Introductory consideration‬ ‭ ypology and the criteria used‬ T ‭W e used the following criteria for the group-by-group classification of Starreveld's‬ ‭typologie model:‬ ‭-‬ ‭Classification‬‭c riterion‬‭, against which the classification of households according to land type was‬ ‭-‬ ‭tested; Order‬‭c riterion‬‭, which determines the order of the soil types formed‬ ‭according to the classification criterion within the overall overview.‬ I‭f Classification‬‭criterion‬‭is the nature‬‭of the business activities‬‭, embodied in its‬ ‭value‬‭cycle process used‬‭. In accordance with this classification criterion, we‬ ‭have as‬‭order criterion‬‭c hosen the‬‭decreasing possibility of basing the check on‬ ‭the completeness of the revenue recognition on the rational connection between‬ ‭sacrificed and acquired goods within the value cycle process‬‭.‬