A fixed asset is an item/asset that can or does generate income/revenue and its value does not flutuate in the short term. A fixed cost is an expense that is repetative such as your real estate tax and utility bills. So the short answer is no. These are two different and opposite items.
Because the NPV method uses a reinvestment rate close to its current cost of capital, the reinvestment assumptions of the NPV method are more realistic than those associated with the IRR method. NPV also has an advantage over IRR when a project has non-normal cash flows. Non-normal cash flows exist if there is a large cash outflow during or at the end of the project. The presence of non-normal cash flows will lead to multiple IRRs. Hence, the IRR method cannot be employed in the evaluation process.
For the electoral apportionment method, see Method of smallest divisors. Linear multistep methods are used for the numerical solution of ordinary differential equations. Conceptually, a numerical method starts from an initial point and then takes a short step forward in time to find the next solution point. The process continues with subsequent steps to map out the solution.