The results of asset assessment are more diverse than accounting. The same asset will be evaluated differently at different times and at different locations, but the indicator of accounting objectivity is that, after verifying the relevant data, the same measurement results and conclusions can be obtained. Asset evaluation pays more attention to the contribution of enterprise assets than accounting. The value or part of the supporting asset depends on the role of the entire asset and asset valuation principle, the absence of such an asset or part of the asset as a whole, its value should be assessed in terms of contribution rather than acquisition costs.