The data of accounts show the decreasing of assets of farms every year. The evident causes are a loss of investments, sales of property and amortization. The high rate of amortization of tangible assets amounting to about 70% is a great problem of fixed assets. Depreciation is an economic term for amortization. The present law amendment enables the optional access to depreciation methods when the accounting depreciation expresses the real amount of costs and the tax depreciation expresses the highest charge of tax payers regardless of the real amortization of assets. The costs of depreciation have a straight impact on economic results and the base income tax. An amendment to the income tax law applicable since 1st January 1999 limits under obligation an amount of recognised costs with selected kinds of tangible assets. It is important to stress that it is to the detriment of entrepreneurs.