For investment calculation of capital assets, it is desirable to grasp the limiting factors of its calculation. The limiting factors can be listed as follows; difficulty in estimating the service life of capital assets. difficulty in estimating the receipts, and operating and maintenance expenses of the project. difficulty in determining common Minimum Attractive Rate of Return. difficulty in estimating the salvage value of the assets. some limiting factors on present worth calculation of the projects. Some limiting factors on payout period method of the economic calculation.