Abstract
Abstract In economics, the privatization is a transferring property or possession or entrust the management to the privet sector. Privatization has two methods, the first one by selling - out the assets of state to the privet sector. The second method is done that the government’s suspending to give a support to the services or produce the stuffs and entrust that to the privet sector. The process of the privatization required an evaluation of the fixed assets of the transferred companies to the privet sector. Thus, the research problem has been presented by tender the method of evaluating the fixed assets to get the company's worth, then finding the best method of evaluation. The aim of this research is to show the methods of the privatization and finding the ways of evaluating the fixed assets. The research has concluded several results. The conclusion is that there are many methods of evaluating the fixed assets, some of them depend on book value, and others depend on the adjusted historical cost. Some of these methods deal with the replacement value, other methods deal with the capability of the fixed assets to achieve profits and present value. This is the best method according to the researcher's view because it defeats the faults of the previous methods. .
