Some notes on your design -
I) Generally, it is best to have the key for a table have a more specific name than "Code"
Consider DeptCode or DeptCd or DeptID and AreaCode or AreaCd or AreaID instead.
II) tblFixedAssetsFMV.AREA links to tblLegendArea.Code, but tblLegendDept.AREA links to tblLegendArea.Area
Only one of those two fields on tblLegendArea (Code, Area) should be used as the foreign key on another table. Pick one of the two and use the same one wherever another table needs to refer to an Area record.
III) The cycle between tblLegendArea, tblLegendDept, and tblFixedAssetFMV indicates a design issue.

What the particular issue really IS depends on how the database is going to be used, and what the business procedures are, and what entities the tables are supposed to represent. There's a bunch of different valid ways that the database could be set up, depending on business rules and entity identification.
Example One - If a department can have many areas and an area can be in many departments.
Code:
tblLegendDept
DeptID (PK, Autonumber)
DeptName Text
DeptNotes Memo
tblLegendArea
AreaID (PK, Autonumber)
AreaName Text
AreaNotes Memo
tblValidAreas
DeptID FK to tblLegendDept
AreaID FK to tbllegendArea
tblFixedAssetFMV
DeptID FK to tblLegendDept
AreaID FK to tbllegendArea
(with the constraint that the combination must be in tblValidAreas)
Example Two - If two departments can have have areas that are named the same, but they aren't REALLY the same. Note that DeptID is not present on the FixedAsset table, because the tblLegendArea records each connect to a single DeptID.
Code:
tblLegendDept
DeptID (PK, Autonumber)
DeptName Text
DeptNotes Memo
tblLegendArea
AreaID (PK, Autonumber)
DeptID FK to tblLegendDept
AreaName Text
AreaNotes Memo
tblFixedAssetFMV
AreaID FK to tblLegendArea
Example Three - If a fixed asset belongs to a department but might be kept anywhere, and the areas are independent. Note that there is no relationship between Dept and Area in this design.
Code:
tblLegendDept
DeptID (PK, Autonumber)
DeptName Text
DeptNotes Memo
tblLegendArea
AreaID (PK, Autonumber)
AreaName Text
AreaNotes Memo
tblFixedAssetFMV
DeptID FK to tblLegendDept (owning department)
AreaID FK to tbllegendArea (current area)