874:(GAAP), which vary from country to country. Assets can be divided into current and non-current (a.k.a. fixed or long-lived). Current assets are generally subclassified as cash and cash equivalents, receivables, inventory, and accruals (such as pre-paid expenses). Non-current assets are generally subclassified as investments (financial instruments), property, plant and equipment, intangible assets (including goodwill) and other assets (such as resources or biological assets).
58:
826:
obtain the economic benefits that may flow from it. Control includes the present ability to prevent other parties from directing the use of the economic resource and from obtaining the economic benefits that may flow from it. It follows that, if one party controls an economic resource, no other party controls that resource.
1082:
A company which invests too much of it capital in assets is called an asset heavy company. On the other hand, a company which operates with very few to no assets is called a light asset model. Sectors like manufacturing, medical, engineering and chemical comprise heavy asset model businesses, whereas
1502:
1484:
1198:
Tangible assets such as art, furniture, stamps, gold, wine, toys and books are recognized as an asset class in their own right. Many high-net-worth individuals will seek to include these tangible assets as part of their overall asset portfolio. This has created a need for tangible asset managers.
779:
E18:The combination of those two characteristics allows an entity to obtain the economic benefit and control others' access to the benefit. A present right of an entity to an economic benefit entitles the entity to the economic benefit and the ability to restrict others' access to the benefit to
825:
The essential characteristic of control is the ability to benefit from the asset and prevent other entities from doing likewise. The IFRS conceptual framework explains (CF 4.20): An entity controls an economic resource if it has the present ability to direct the use of the economic resource and
1207:
A wasting asset is an asset that irreversibly declines in value over time. This could include vehicles and machinery, and in financial markets, options contracts that continually lose time value after purchase. Mines and quarries in use are wasting assets. An asset classified as wasting may be
888:
Current assets are cash and others that are expected to be converted to cash or consumed either in a year or in the operating cycle (whichever is longer), without disturbing the normal operations of a business. These assets are continually turned over in the course of a business during normal
757:
IFRS (International
Financial Reporting Standards), the most widely used financial reporting system, defines: "An asset is a present economic resource controlled by the entity as a result of past events. An economic resource is a right that has the potential to produce economic benefits."
821:
sense of the term, it is not necessary to have title (a legally enforceable ownership right) to an asset. An asset may be recognized as long as the reporting entity controls the rights (economic resource) the asset represents.
990:
Often referred to simply as "investments". Long-term investments are to be held for many years and are not intended to be disposed of in the near future. This group usually consists of three types of investments :
1195:
is applied to tangible assets when those assets have an anticipated lifespan of more than one year. This process of depreciation is used instead of allocating the entire expense to one year.
761:
The definition under US GAAP (Generally
Accepted Accounting Principles used in the United States of America): "An asset is a present right of an entity to an economic benefit."
717:. Intangible assets are non-physical resources and rights that have a value to the firm because they give the firm an advantage in the marketplace. Intangible assets include
322:
954:– these are expenses paid in cash and recorded as assets before they are used or consumed (common examples are insurance or office supplies). See also
871:
307:
662:
of a firm records the monetary value of the assets owned by that firm. It covers money and other valuables belonging to an individual or to a
1364:
312:
621:
472:
176:
73:
1408:
is used; such that the value of the asset when it was bought in the past is used as the monetary value. In other instances, the present
922:– include securities bought and held for sale in the near future to generate income on short-term price differences (trading securities)
327:
317:
83:
787:), but excludes employees because, while they have the capacity to generate economic benefits, an employer cannot control an employee.
1389:
809:
too, especially in terms of how a variety of things (e.g., personality, personal data, ecosystems, etc.) can be turned into an asset.
646:
owned or controlled by a business or an economic entity. It is anything (tangible or intangible) that can be used to produce positive
379:
507:
384:
1352:
846:
332:
275:
1707:
416:
1187:, Industrial metals, and crops. The physical health of tangible assets deteriorate over time. As a result, asset managers use
1063:
expenses (with exception of land assets). Accumulated depreciation is shown in the face of the balance sheet or in the notes.
369:
1404:
There are different methods of assessing the monetary value of the assets recorded on the
Balance Sheet. In some cases, the
1023:
Also referred to as PP&E (property, plant and equipment), these are purchased for continued and long-term use to earn
1208:
treated differently for tax and other purposes than one that does not lose value; this may be accounted for by applying
783:
This accounting definition of assets includes items that are not owned by an enterprise, for example a leased building (
1137:, etc. These assets are (according to US GAAP) amortized to expense over 5 to 40 years with the exception of goodwill.
1579:
1636:
The
Application of Data Analytics to Asset Management: Deterioration and Climate Change Adaptation in Ontario Roads
1670:
1330:
894:
1615:
1466:
1454:
614:
421:
1675:
1324:
943:
255:
131:
547:
482:
57:
1188:
1048:
979:
206:
31:
1143:
are treated differently in different countries and may fall under either tangible or intangible assets.
1126:
1071:
962:
911:
722:
718:
532:
270:
136:
78:
818:
635:
582:
121:
1056:
850:
830:
702:
607:
572:
567:
542:
537:
477:
406:
364:
346:
299:
280:
211:
116:
41:
1176:
1024:
411:
246:
201:
942:
is usually the historical cost or fair market value, whichever is lower. This is known as the "
1547:
1409:
1395:
1385:
1360:
1184:
1172:
1109:
Intangible assets lack physical substance and usually are very hard to evaluate. They include
955:
938:– trading these assets is a normal business of a company. The inventory value reported on the
795:
714:
682:
678:
592:
587:
166:
141:
1683:
1712:
1537:
1529:
1104:
1028:
899:
859:
838:
738:
374:
260:
1565:
1180:
974:
950:
907:
462:
426:
216:
196:
181:
126:
111:
68:
1518:"Rethinking value in the bio-economy: Finance, assetization and the management of value"
1702:
1542:
1517:
806:
742:
647:
467:
435:
146:
1696:
1067:
939:
883:
867:
834:
784:
746:
686:
659:
577:
440:
359:
354:
191:
978:) is often used and refers to the total of current assets less the total of current
1209:
1192:
1060:
512:
251:
1441:, Barron's Financial Guides, 2003; and J. G. Siegel, N. Dauber & J. K. Shim,
870:. On the balance sheet, additional sub-classifications are generally required by
1160:
1118:
1018:
690:
398:
1051:
equipment (e.g., laptops), and certain wasting resources (e.g., timberland and
1134:
926:
918:
730:
726:
502:
186:
49:
17:
1533:
998:
Investments in fixed assets not used in operations (e.g., land held for sale)
1399:
1168:
1156:
1130:
1114:
1040:
1036:
1006:
934:
791:
710:
698:
651:
1580:"Balance Sheet - Definition & Examples (Assets = Liabilities + Equity)"
1551:
965:: securities that can be converted into cash quickly at a reasonable price
805:
There is a growing analytical interest in assets and asset forms in other
1164:
1152:
1032:
995:
Investments in securities such as bonds, common stock, or long-term notes
903:
889:
business activity. There are 5 major items included into current assets:
663:
643:
1664:
1412:
of the asset is used to determine the value shown on the balance sheet.
1140:
1122:
1052:
734:
285:
265:
171:
1110:
1092:
1084:
799:
769:
CON 8.4 provides the following discussion of the nature of an asset:
431:
106:
1634:
1216:
Comparison: current assets, liquid assets and absolute liquid assets
930:– usually reported as net of allowance for non-collectable accounts.
1001:
Investments in special funds (e.g. sinking funds or pension funds).
27:
Economic resource, from which future economic benefits are expected
1151:
Tangible assets are those that have a physical substance, such as
454:
101:
30:
This article is about the finance definition. For other uses, see
1088:
1044:
706:
694:
655:
241:
772:
E17: An asset has the following two essential characteristics:
1503:"Statement of Financial Accounting Concepts No. 8, Chapter 4"
741:), and financial assets, including financial investments,
1653:, Sixth Edition, Barron's Educational Series, Inc., 2003.
1347:
1345:
849:+ Equity (in financial accounting, the term equity, not
685:. Tangible assets contain various subclasses, including
658:(although cash itself is also considered an asset). The
1359:. Washington, DC: Pearson Prentice Hall. p. 271.
1663:
1616:"Heavy Asset Model vs Light Asset Model Business"
1380:Siegel, J. G.; Dauber, N.; Shim, J. K. (2005).
1095:etc. operate as light asset model businesses.
1078:Asset Heavy Model vs Asset Light Model Company
1009:may also be treated as long-term investments.
677:Assets can be grouped into two major classes:
1433:
1431:
615:
8:
1633:Piryonesi, Sayed Madeh (November 22, 2019).
1439:Dictionary of Finance & Investment Terms
1423:Dictionary of Finance & Investment Terms
1191:to predict the future conditions of assets.
323:International Financial Reporting Standards
914:(e.g., money orders, cheque, bank drafts).
622:
608:
36:
1541:
776:(b) The right is to an economic benefit.
1219:
1059:over their anticipated life by charging
872:generally accepted accounting principles
1522:Science, Technology, & Human Values
1455:IFRS Conceptual framework paragraph 4.3
1341:
48:
1649:Downes, John; Goodman, Jordan Elliot.
837:. It relates assets, liabilities, and
833:is the mathematical structure of the
313:Generally-accepted auditing standards
7:
1684:participating institution membership
1639:(PhD thesis). University of Toronto.
1027:in a business. This group includes
328:International Standards on Auditing
25:
1425:, Barron's Financial Guides, 2003
385:Notes to the financial statements
1301:Loans and advances (short term)
1055:). They are written off against
333:Management Accounting Principles
56:
1651:Finance and Investment Handbook
1357:Economics: Principles in Action
1312:Trade investments (short term)
1298:Loans and advances (short term)
1295:Loans and advances (short term)
1355:; Sheffrin, Steven M. (2021).
1309:Trade investments (short term)
1306:Trade investments (short term)
780:which the entity is entitled.
1:
856:Liabilities = Assets − Equity
705:, while fixed assets include
308:Generally-accepted principles
650:. Assets represent value of
1584:Corporate Finance Institute
866:Assets are reported on the
654:that can be converted into
1729:
1516:Birch, Kean (2016-08-10).
1437:J. Downes, J. E. Goodman,
1421:J. Downes, J. E. Goodman,
1102:
1016:
881:
774:(a) It is a present right
29:
1671:Oxford English Dictionary
1384:. John Wiley & Sons.
1331:Purchase price allocation
895:Cash and cash equivalents
693:. Current assets include
177:Constant purchasing power
74:Constant purchasing power
1620:Bilimoria Mehta & Co
1534:10.1177/0162243916661633
1083:digital businesses like
508:Accounting organizations
496:People and organizations
1676:Oxford University Press
1603:Intermediate Accounting
1325:Assets under management
1229:Absolute liquid assets
944:lower of cost or market
670:can also be called the
256:Amortization (business)
1708:Accounting terminology
1189:deterioration modeling
1066:These are also called
919:Short-term investments
912:negotiable instruments
862:= Assets − Liabilities
32:Asset (disambiguation)
1072:management accounting
986:Long-term investments
963:Marketable securities
798:is any form in which
723:intellectual property
380:Management discussion
1622:. November 16, 2022.
819:financial accounting
636:financial accounting
347:Financial statements
300:Accounting standards
1674:(Online ed.).
1443:The Vest Pocket CPA
1382:The Vest Pocket CPA
1005:Different forms of
831:accounting equation
703:accounts receivable
672:balance sheet total
573:Earnings management
543:Positive accounting
417:Double-entry system
407:Bank reconciliation
212:Revenue recognition
1353:O'Sullivan, Arthur
970:net current assets
548:Sarbanes–Oxley Act
483:Sarbanes–Oxley Act
412:Debits and credits
247:Cost of goods sold
202:Matching principle
1682:(Subscription or
1410:fair market value
1366:978-0-13-063085-8
1316:
1315:
1185:rare-earth metals
1099:Intangible assets
956:adjusting entries
902:, which includes
898:– it is the most
796:asset (economics)
753:Formal definition
745:, and companies'
739:computer programs
683:intangible assets
632:
631:
593:Two sets of books
588:Off-balance-sheet
230:Selected accounts
167:Accounting period
16:(Redirected from
1720:
1688:
1687:
1679:
1667:
1660:
1654:
1647:
1641:
1640:
1630:
1624:
1623:
1612:
1606:
1600:
1594:
1593:
1591:
1590:
1576:
1570:
1569:
1562:
1556:
1555:
1545:
1513:
1507:
1506:
1499:
1493:
1492:
1481:
1475:
1474:
1463:
1457:
1452:
1446:
1435:
1426:
1419:
1413:
1403:
1377:
1371:
1370:
1349:
1290:Accrued incomes
1255:Bills receivable
1252:Bills receivable
1243:Prepaid expenses
1220:
1105:Intangible asset
951:Prepaid expenses
908:deposit accounts
624:
617:
610:
60:
37:
21:
1728:
1727:
1723:
1722:
1721:
1719:
1718:
1717:
1693:
1692:
1691:
1681:
1662:
1661:
1657:
1648:
1644:
1632:
1631:
1627:
1614:
1613:
1609:
1605:, Kieso, et al.
1601:
1597:
1588:
1586:
1578:
1577:
1573:
1564:
1563:
1559:
1515:
1514:
1510:
1501:
1500:
1496:
1483:
1482:
1478:
1465:
1464:
1460:
1453:
1449:
1436:
1429:
1420:
1416:
1406:Historical Cost
1392:
1379:
1378:
1374:
1367:
1351:
1350:
1343:
1339:
1321:
1287:Accrued incomes
1284:Accrued incomes
1218:
1205:
1181:precious metals
1177:art collections
1149:
1147:Tangible assets
1107:
1101:
1080:
1021:
1015:
988:
975:working capital
886:
880:
815:
807:social sciences
775:
773:
767:
765:Characteristics
755:
679:tangible assets
628:
599:
598:
597:
562:
554:
553:
552:
527:
519:
518:
517:
497:
489:
488:
487:
457:
447:
446:
445:
401:
391:
390:
389:
349:
339:
338:
337:
302:
292:
291:
290:
231:
223:
222:
221:
217:Unit of account
197:Historical cost
182:Economic entity
161:
153:
152:
151:
96:
88:
69:Historical cost
35:
28:
23:
22:
15:
12:
11:
5:
1726:
1724:
1716:
1715:
1710:
1705:
1695:
1694:
1690:
1689:
1655:
1642:
1625:
1607:
1595:
1571:
1557:
1528:(3): 460–490.
1508:
1494:
1476:
1458:
1447:
1445:, Wiley, 2005.
1427:
1414:
1391:978-0471708759
1390:
1372:
1365:
1340:
1338:
1335:
1334:
1333:
1328:
1320:
1317:
1314:
1313:
1310:
1307:
1303:
1302:
1299:
1296:
1292:
1291:
1288:
1285:
1281:
1280:
1277:
1274:
1270:
1269:
1266:
1263:
1259:
1258:
1256:
1253:
1249:
1248:
1246:
1244:
1240:
1239:
1237:
1235:
1231:
1230:
1227:
1224:
1223:Current assets
1217:
1214:
1204:
1201:
1148:
1145:
1103:Main article:
1100:
1097:
1079:
1076:
1068:capital assets
1017:Main article:
1014:
1011:
1003:
1002:
999:
996:
987:
984:
960:
959:
947:
931:
923:
915:
882:Main article:
879:
878:Current assets
876:
864:
863:
857:
854:
839:owner's equity
814:
811:
766:
763:
754:
751:
687:current assets
648:economic value
630:
629:
627:
626:
619:
612:
604:
601:
600:
596:
595:
590:
585:
580:
575:
570:
564:
563:
560:
559:
556:
555:
551:
550:
545:
540:
535:
529:
528:
525:
524:
521:
520:
516:
515:
510:
505:
499:
498:
495:
494:
491:
490:
486:
485:
480:
475:
470:
465:
459:
458:
453:
452:
449:
448:
444:
443:
438:
436:General ledger
429:
424:
419:
414:
409:
403:
402:
397:
396:
393:
392:
388:
387:
382:
377:
372:
367:
362:
357:
351:
350:
345:
344:
341:
340:
336:
335:
330:
325:
320:
315:
310:
304:
303:
298:
297:
294:
293:
289:
288:
283:
278:
273:
268:
263:
258:
249:
244:
239:
233:
232:
229:
228:
225:
224:
220:
219:
214:
209:
204:
199:
194:
189:
184:
179:
174:
169:
163:
162:
159:
158:
155:
154:
150:
149:
144:
139:
134:
129:
124:
119:
114:
109:
104:
98:
97:
94:
93:
90:
89:
87:
86:
81:
76:
71:
65:
62:
61:
53:
52:
46:
45:
26:
24:
18:Tangible asset
14:
13:
10:
9:
6:
4:
3:
2:
1725:
1714:
1711:
1709:
1706:
1704:
1701:
1700:
1698:
1685:
1677:
1673:
1672:
1666:
1659:
1656:
1652:
1646:
1643:
1638:
1637:
1629:
1626:
1621:
1617:
1611:
1608:
1604:
1599:
1596:
1585:
1581:
1575:
1572:
1567:
1561:
1558:
1553:
1549:
1544:
1539:
1535:
1531:
1527:
1523:
1519:
1512:
1509:
1504:
1498:
1495:
1490:
1486:
1480:
1477:
1472:
1468:
1462:
1459:
1456:
1451:
1448:
1444:
1440:
1434:
1432:
1428:
1424:
1418:
1415:
1411:
1407:
1401:
1397:
1393:
1387:
1383:
1376:
1373:
1368:
1362:
1358:
1354:
1348:
1346:
1342:
1336:
1332:
1329:
1326:
1323:
1322:
1318:
1311:
1308:
1305:
1304:
1300:
1297:
1294:
1293:
1289:
1286:
1283:
1282:
1279:Cash at bank
1278:
1275:
1272:
1271:
1268:Cash in hand
1267:
1264:
1261:
1260:
1257:
1254:
1251:
1250:
1247:
1245:
1242:
1241:
1238:
1236:
1233:
1232:
1228:
1226:Liquid assets
1225:
1222:
1221:
1215:
1213:
1211:
1203:Wasting Asset
1202:
1200:
1196:
1194:
1190:
1186:
1182:
1178:
1174:
1170:
1166:
1162:
1158:
1154:
1146:
1144:
1142:
1138:
1136:
1132:
1128:
1124:
1120:
1116:
1112:
1106:
1098:
1096:
1094:
1090:
1086:
1077:
1075:
1073:
1069:
1064:
1062:
1058:
1054:
1050:
1046:
1042:
1038:
1034:
1030:
1026:
1020:
1012:
1010:
1008:
1000:
997:
994:
993:
992:
985:
983:
981:
977:
976:
972:(also called
971:
966:
964:
957:
953:
952:
948:
945:
941:
940:balance sheet
937:
936:
932:
929:
928:
924:
921:
920:
916:
913:
909:
905:
901:
897:
896:
892:
891:
890:
885:
884:Current asset
877:
875:
873:
869:
868:balance sheet
861:
858:
855:
852:
848:
844:
843:
842:
840:
836:
835:balance sheet
832:
827:
823:
820:
812:
810:
808:
803:
802:can be held.
801:
797:
793:
788:
786:
785:Finance lease
781:
777:
770:
764:
762:
759:
752:
750:
748:
744:
740:
736:
732:
728:
724:
720:
716:
712:
708:
704:
700:
696:
692:
688:
684:
680:
675:
673:
669:
665:
661:
660:balance sheet
657:
653:
649:
645:
641:
637:
625:
620:
618:
613:
611:
606:
605:
603:
602:
594:
591:
589:
586:
584:
581:
579:
578:Error account
576:
574:
571:
569:
566:
565:
558:
557:
549:
546:
544:
541:
539:
536:
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160:Key concepts
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1019:Fixed asset
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968:The phrase
927:Receivables
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526:Development
503:Accountants
399:Bookkeeping
318:Convergence
276:Liabilities
207:Materiality
95:Major types
1697:Categories
1686:required.)
1589:2019-12-03
1337:References
1153:currencies
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1173:equipment
1157:buildings
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1037:machinery
1033:buildings
1007:insurance
935:Inventory
845:Assets =
792:economics
725:(such as
715:equipment
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583:Hollywood
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1319:See also
1165:vehicles
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664:business
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271:Goodwill
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