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A construction company acquired a plot of land and decided to build a building. During the project stage, they realized that some criteria should b...

A construction company acquired a plot of land and decided to build a building. During the project stage, they realized that some criteria should be used for construction so that subsequent maintenance would be less costly. Based on the concepts learned during unit 4, choose the CORRECT alternative that identifies the type of asset of the construction company and the three criteria that assist in maintenance.


1. Current assets, Accessibility, Possibility of replacement, Low-cost materials;
2. Fixed assets, No replacement or improvement, Adequate performance;
3. Fixed assets, Accessibility, Possibility of replacement, Low-cost materials;
4. Current assets, Accessibility, No replacement or improvement, Low-cost materials;
5. Fixed assets, Accessibility, Possibility of replacement, Adequate performance.

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AOL 4 Gestão de Materiais e Patrimonial - T 20231 B
9 pág.

Gestão Patrimonial Universidade da AmazôniaUniversidade da Amazônia

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A alternativa correta é a número 3: "Fixed assets, Accessibility, Possibility of replacement, Low-cost materials". Nesse caso, a construtora está adquirindo um ativo fixo (fixed asset) ao construir o prédio. Os critérios que auxiliam na manutenção futura são a acessibilidade, a possibilidade de substituição e o uso de materiais de baixo custo.

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