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fixed asset
(redirected from Fixed assets)

    Also found in: Dictionary/thesaurus, Legal, Financial, Acronyms, Wikipedia 0.12 sec.

fixed asset

Possession or valuable of a business organization that is used over a long period of time. Fixed assets include: tangible assets, such as plant and machinery, land, company cars, office equipment, and buildings; intangible assets, such as trademarks, brands, and the goodwill of the business; and investments in other companies. Over a period of time the value of fixed assets can be written off against profits by depreciating the book value of the asset in the accounts.



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? Mentioned in ? References in periodicals archive
 
Adjusted Basis Fair market value Cash $ 50,000 $ 50,000 Accounts 30,000 25,000 Fixed assets 30,000 200,000 Total $150,000 $275,000
Avoiding tax on liquidating distributions of partnership property ... by Ellentuck, Albert B. / The Tax Adviser
Clearly, measuring return on fixed assets isn't the only way a company should gauge its financial performance.
Calibrate your real estate by Prins, Edmund / Financial Executive
That said, the final definition is broad and might appear to overlap with activities related to buying or building certain assets, such as fixed assets and inventory--comments on the exposure draft of the SOP highlighted some of the confusion.
Resolved: start-up costs are not assets by Noll, Daniel / Journal of Accountancy
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