1) Fix asset : 
a) Are of a permanent nature intended possession or used in the business                                                                                                        
b) Have an economic life of more than one year                                                                                                                        
c)  cost a minimum amount of RM5000/- individually                                                                              

2) Consumable asset:                                                                                                
a) Asset amount between RM1000 to RM 4999 per individual          
b) Depreciated 100%