Enter amounts in the first three categories "as of today. " Do not leave spaces blank.Vendor's wishing to submit bids electronically should click on the "Vendor Registration" link to register for electronic bid submission. You also may want to set aside assets in a high-interest savings account or certificate of deposit (CD) specifically allocated for your purchase. When a company exchanges a fixed asset with another and the transaction has "commercial substance," the company records the asset acquired at its fair value. We will discuss what lenders (banks) look for when considering a loan and what you, the business owner, should prepare for and consider.