For the year 2004 entrepeneurs and other sole traders may list fixed assets in the fixed asset report card on 31st December 2004 as well as calculated value for which they use the prescribed form.

Report displays balance of fixed assets on 31st December 2004 (the last day of the year for which the report is created): initial acquisition value, carrying value from the previous year, acquisition value prior to revaluation, revaluation of acquisition value due to upward revaluation, downward revaluation and its subsequent removal, acquisition value of fixed assets prior to revaluation, accumulated value adjustment together with the value adjustment and carrying value of fixed asset.

Revaluation of acquisition value of fixed assets due to upward revaluation is shown in column 9 of the fixed asset report card as a negative value.

It is recommended to use only balance date on the last day of the year for which you are preparing the report card.

	If the fixed asset has been disposed by the year 2003 or prior to this, it does not appear in the report for the year 2004.
	If the fixed asset has been disposed in the year 2004, it appears in the report for this year, for depreciation is typically calculated to the date of disposal (for reports of this kind see Value of fixed assets deactivated in the report year).