The diploma thesis focuses on implementing fixed assets depreciation in the village of Žákovice. The goal is to prepare the village for mandatory depreciation of its assets. The thesis includes a theoretical part explaining the village's characteristics and general rules of asset depreciation, as well as a practical part analyzing and categorizing the assets. The project part calculates accumulated depreciation and establishes depreciation plans for all assets. The outcome provides guidelines for managing fixed assets in the village of Žákovice.