It is known that the money begins in the project in the form of money that is invested in fixed and circulating assets, and the purpose of acquiring fixed assets is to exploit them permanently in conducting commercial activities.

But stability in it does not mean that there is no cycle, but it maintains its form throughout the life of the project. If the money invested in the fixed asset is recovered through depreciation, it will be reinvested in the same original type.

The objectives of this course are:

• Identify the possibility of expanding the project’s production capacities.
•   Establish long-term plans.
•   The investment budget enables setting a replacement and renewal policy for fixed assets.
• The extent to which the project achieves appropriate rates of profitability through methods of estimating fixed capital.