Final answer:
The purchase order is not part of 'adequate documents and records' for fixed assets.
Step-by-step explanation:
Out of the options provided, the purchase order is not part of 'adequate documents and records' for fixed assets.
The fixed asset journal is used to record the acquisition, disposal, and depreciation of fixed assets. The fixed asset subsidiary ledger is a detailed record of each individual fixed asset, including its cost, depreciation, and current value. Fixed asset tags are physical labels or tags affixed to the fixed assets for easy identification and tracking.
However, a purchase order is not a document or record directly related to tracking or recording fixed assets. It is a document used to initiate a purchase of goods or services.