Fixed assets are assets which are purchased for long-term use(more than a year) and the receivables of which due dates are longer than a year. Fixed asset system deals with the acquisition, maintanence and disposal activities of the fixed assets. The long-term receivables in the fixed assets are the part of the revenue cycle which deals with tracking and collecting receivables. So in the fixed assets system, the business will just focus on acquiring, maintaining, and the disposal of the fixed assets except receivables. Thereofre, the correct option is E.