A fixed asset, also known as long-lived assets or property, plant and equipment (PP&E), is a term used in accounting for assets and property that may...
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In finance, a revaluation of fixed assets is an action that may be required to accurately describe the true value of the capital goods a business owns...
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subclasses, including current assets and fixed assets. Current assets include cash, inventory, accounts receivable, while fixed assets include land, buildings...
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Fixed-asset turnover is the ratio of sales (on the profit and loss account) to the value of fixed assets (on the balance sheet). It indicates how well...
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A fixed asset register (FAR) is a list of fixed assets that belong to an entity. Traditionally the fixed asset register was maintained in written form...
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accounting, fixed capital is any kind of real, physical asset that is used repeatedly in the production of a product. In economics, fixed capital is a...
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Consumption of fixed capital (CFC) is a term used in business accounts, tax assessments and national accounts for depreciation of fixed assets. CFC is used...
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fixed assets by the business sector, governments, and "pure" households (excluding their unincorporated enterprises) minus disposals of fixed assets....
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Depreciation (redirect from Depreciating asset)
Depreciation expense is usually charged against the relevant asset directly. The values of the fixed assets stated on the balance sheet will decline, even if the...
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Impairment (financial reporting) (redirect from Impairment of fixed asset)
value of an asset exceeds the recoverable amount. Fixed assets, commonly known as PPE (Property, Plant & Equipment), refers to long-lived assets such as buildings...
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Asset management is a systematic approach to the governance and realization of all value for which a group or entity is responsible. It may apply both...
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Fixed assets management is an accounting process that seeks to track fixed assets for the purposes of financial accounting, preventive maintenance, and...
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company uses assets. Asset turnover can be furthered subdivided into fixed asset turnover, which measures a company's use of its fixed assets to generate revenue...
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classified into current assets and long-term fixed assets. The current ratio is calculated by dividing total current assets by total current liabilities...
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exchange of a fixed amount of cash or another financial asset for a fixed number of the entity's own equity instruments. Under IFRS, financial assets are classified...
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that is, as an amount per unit of time. Thus, fixed investment is the accumulation of physical assets such as machinery, land, buildings, installations...
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Liquid capital (redirect from Liquid asset)
money market investments. Circulating capital High quality liquid assets Fixed asset Liquidity Laing, Graham Allen (1919). An Introduction to Economics. pp...
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funds are composed of the two main asset classes, both of which are securities: equities (share capital) and fixed-income (bonds). However, some also...
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different accounting methods, such as various timeframes for depreciating fixed assets. Cash basis financial statements were very common before accrual basis...
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Capital expenditure (category Fixed asset)
or improve its fixed assets, such as buildings, vehicles, equipment, or land. It is considered a capital expenditure when the asset is newly purchased...
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Retrieved April 27, 2024. "SEC Charges Chatham Asset Management and Founder Anthony Melchiorre for Improper Fixed Income Securities Trading". U.S. Securities...
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modern enterprises at present. The assets may be fixed assets like buildings, plants, machineries or moving assets like vehicles, ships, moving equipments...
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An Asset Retirement Obligation (ARO) is a legal obligation associated with the retirement of a tangible long-lived asset in which the timing or method...
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A capital asset is defined as property of any kind held by an assessee. It need not be connected to the assesse’s business or profession. The term encompasses...
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Non-financial assets can be further divided into produced assets (fixed assets, inventories, and valuables) and non-produced assets (natural resources...
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Balance sheet (redirect from Net current asset)
total assets and total liabilities. A small business balance sheet lists current assets such as cash, accounts receivable, and inventory, fixed assets such...
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Western Asset Management Company is a global fixed-income investment firm headquartered in Pasadena, California, with nine offices on five continents and...
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Depreciation / amortisation - the charge with respect to fixed assets / intangible assets that have been capitalised on the balance sheet for a specific...
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Construction in progress (category Fixed asset)
An accountancy term, construction in progress (CIP) asset or capital work in progress entry records the cost of construction work, which is not yet completed...
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Outline of corporate finance (section Assets)
Capital asset Complementary assets Factoring (finance) Fixed asset Accelerated depreciation Fixed assets management Fixed asset register Intangible asset Goodwill...
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