1.   Certainly, there is no requirement in private hospitals to revalue their fixed assets every three years.

2.   Consumer goods occupy a much more contradictory place in the circulation and realisation of capital than do fixed assets.

3.   Expenditure is then either written off or transferred to tangible fixed assets.

4.   The fixed asset holders, meanwhile, managed to get preferential help from the government to ease the pain.

5.   Therefore, fixed asset investment is normally financed through loans or leasing.