Forest management plan as an intangible fixed asset and primary basis for disposal of energy dendromass

Forest management plan (FMP) is an instrument of forest owner that leads to goalseeking forestry. It is the final work of forest forming (layout) and it is usually drawn up for the time of ten years. From the property view forest management plan is intangible fixed asset regarding its character and also value (price). The paper essentially deals with task and predicative value of FMP in the conditions of forestry and timber industry in the Czech Republic. Forest management plan is conceived as intangible fixed asset and as primary basis for the assessment of dispositions of biomass for energy.