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; $circled1$ difficulty in estimating the service life of capital assets. $circled2$ difficulty in estimating the receipts, and operating and maintenance expenses of the project. $circled3$ difficulty in determining common Minimum Attractive Rate of Return. $circled4$ difficulty in estimating the salvage value of the assets. $circled5$ some limiting factors on present worth calculation of the projects. $circled6$ Some limiting factors on payout period method of the economic calculation.