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href="https://donate.wikimedia.org/wiki/Special:FundraiserRedirector?utm_source=donate&utm_medium=sidebar&utm_campaign=C13_en.wikipedia.org&uselang=en" class=""><span>Donate</span></a> </li> <li id="pt-createaccount-2" class="user-links-collapsible-item mw-list-item user-links-collapsible-item"><a data-mw="interface" href="/w/index.php?title=Special:CreateAccount&returnto=Asset" title="You are encouraged to create an account and log in; however, it is not mandatory" class=""><span>Create account</span></a> </li> <li id="pt-login-2" class="user-links-collapsible-item mw-list-item user-links-collapsible-item"><a data-mw="interface" href="/w/index.php?title=Special:UserLogin&returnto=Asset" title="You're encouraged to log in; however, it's not mandatory. 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class="vector-sitenotice-container"> <div id="siteNotice"></div> </div> <div class="vector-column-start"> <div class="vector-main-menu-container"> <div id="mw-navigation"> <nav id="mw-panel" class="vector-main-menu-landmark" aria-label="Site"> <div id="vector-main-menu-pinned-container" class="vector-pinned-container"> </div> </nav> </div> </div> <div class="vector-sticky-pinned-container"> <nav id="mw-panel-toc" aria-label="Contents" data-event-name="ui.sidebar-toc" class="mw-table-of-contents-container vector-toc-landmark"> <div id="vector-toc-pinned-container" class="vector-pinned-container"> <div id="vector-toc" class="vector-toc vector-pinnable-element"> <div class="vector-pinnable-header vector-toc-pinnable-header vector-pinnable-header-pinned" data-feature-name="toc-pinned" data-pinnable-element-id="vector-toc" > <h2 class="vector-pinnable-header-label">Contents</h2> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-toc.pin">move to sidebar</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-toc.unpin">hide</button> </div> <ul class="vector-toc-contents" id="mw-panel-toc-list"> <li id="toc-mw-content-text" class="vector-toc-list-item vector-toc-level-1"> <a href="#" class="vector-toc-link"> <div class="vector-toc-text">(Top)</div> </a> </li> <li id="toc-Formal_definition" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Formal_definition"> <div class="vector-toc-text"> <span class="vector-toc-numb">1</span> <span>Formal definition</span> </div> </a> <ul id="toc-Formal_definition-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Characteristics" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Characteristics"> <div class="vector-toc-text"> <span class="vector-toc-numb">2</span> <span>Characteristics</span> </div> </a> <button aria-controls="toc-Characteristics-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle Characteristics subsection</span> </button> <ul id="toc-Characteristics-sublist" class="vector-toc-list"> <li id="toc-Accounting" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Accounting"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.1</span> <span>Accounting</span> </div> </a> <ul id="toc-Accounting-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Current_assets" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Current_assets"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.2</span> <span>Current assets</span> </div> </a> <ul id="toc-Current_assets-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Long-term_investments" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Long-term_investments"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.3</span> <span>Long-term investments</span> </div> </a> <ul id="toc-Long-term_investments-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Fixed_assets" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Fixed_assets"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.4</span> <span>Fixed assets</span> </div> </a> <ul id="toc-Fixed_assets-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Asset_Heavy_Model_vs_Asset_Light_Model_Company" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Asset_Heavy_Model_vs_Asset_Light_Model_Company"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.5</span> <span>Asset Heavy Model vs Asset Light Model Company</span> </div> </a> <ul id="toc-Asset_Heavy_Model_vs_Asset_Light_Model_Company-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Intangible_assets" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Intangible_assets"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.6</span> <span>Intangible assets</span> </div> </a> <ul id="toc-Intangible_assets-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Tangible_assets" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Tangible_assets"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.7</span> <span>Tangible assets</span> </div> </a> <ul id="toc-Tangible_assets-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Wasting_Asset" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Wasting_Asset"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.8</span> <span>Wasting Asset</span> </div> </a> <ul id="toc-Wasting_Asset-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Comparison:_current_assets,_liquid_assets_and_absolute_liquid_assets" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Comparison:_current_assets,_liquid_assets_and_absolute_liquid_assets"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.9</span> <span>Comparison: current assets, liquid assets and absolute liquid assets</span> </div> </a> <ul id="toc-Comparison:_current_assets,_liquid_assets_and_absolute_liquid_assets-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-See_also" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#See_also"> <div class="vector-toc-text"> <span class="vector-toc-numb">3</span> <span>See also</span> </div> </a> <ul id="toc-See_also-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-References" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#References"> <div class="vector-toc-text"> <span class="vector-toc-numb">4</span> <span>References</span> </div> </a> <ul id="toc-References-sublist" class="vector-toc-list"> </ul> </li> </ul> </div> </div> </nav> </div> </div> <div class="mw-content-container"> <main id="content" class="mw-body"> <header class="mw-body-header vector-page-titlebar"> <nav aria-label="Contents" class="vector-toc-landmark"> <div id="vector-page-titlebar-toc" class="vector-dropdown vector-page-titlebar-toc vector-button-flush-left" > <input type="checkbox" id="vector-page-titlebar-toc-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-page-titlebar-toc" class="vector-dropdown-checkbox " aria-label="Toggle the table of contents" > <label id="vector-page-titlebar-toc-label" for="vector-page-titlebar-toc-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-listBullet mw-ui-icon-wikimedia-listBullet"></span> <span class="vector-dropdown-label-text">Toggle the table of contents</span> </label> <div class="vector-dropdown-content"> <div id="vector-page-titlebar-toc-unpinned-container" class="vector-unpinned-container"> </div> </div> </div> </nav> <h1 id="firstHeading" class="firstHeading mw-first-heading"><span class="mw-page-title-main">Asset</span></h1> <div id="p-lang-btn" class="vector-dropdown mw-portlet mw-portlet-lang" > <input type="checkbox" id="p-lang-btn-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-p-lang-btn" class="vector-dropdown-checkbox mw-interlanguage-selector" aria-label="Go to an article in another language. Available in 72 languages" > <label id="p-lang-btn-label" for="p-lang-btn-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--action-progressive mw-portlet-lang-heading-72" aria-hidden="true" ><span class="vector-icon mw-ui-icon-language-progressive mw-ui-icon-wikimedia-language-progressive"></span> <span class="vector-dropdown-label-text">72 languages</span> </label> <div class="vector-dropdown-content"> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li class="interlanguage-link interwiki-af mw-list-item"><a href="https://af.wikipedia.org/wiki/Bate" title="Bate – Afrikaans" lang="af" hreflang="af" data-title="Bate" data-language-autonym="Afrikaans" data-language-local-name="Afrikaans" class="interlanguage-link-target"><span>Afrikaans</span></a></li><li class="interlanguage-link interwiki-ar mw-list-item"><a href="https://ar.wikipedia.org/wiki/%D8%A3%D8%B5%D9%88%D9%84" title="أصول – Arabic" lang="ar" hreflang="ar" data-title="أصول" data-language-autonym="العربية" data-language-local-name="Arabic" class="interlanguage-link-target"><span>العربية</span></a></li><li class="interlanguage-link interwiki-as mw-list-item"><a href="https://as.wikipedia.org/wiki/%E0%A6%B8%E0%A6%AE%E0%A7%8D%E0%A6%AA%E0%A6%A4%E0%A7%8D%E0%A6%A4%E0%A6%BF" title="সম্পত্তি – Assamese" lang="as" hreflang="as" data-title="সম্পত্তি" data-language-autonym="অসমীয়া" data-language-local-name="Assamese" class="interlanguage-link-target"><span>অসমীয়া</span></a></li><li class="interlanguage-link interwiki-az mw-list-item"><a href="https://az.wikipedia.org/wiki/Aktiv" title="Aktiv – Azerbaijani" lang="az" hreflang="az" data-title="Aktiv" data-language-autonym="Azərbaycanca" data-language-local-name="Azerbaijani" class="interlanguage-link-target"><span>Azərbaycanca</span></a></li><li class="interlanguage-link interwiki-ba mw-list-item"><a href="https://ba.wikipedia.org/wiki/%D0%90%D0%BA%D1%82%D0%B8%D0%B2_(%D0%B1%D1%83%D1%85%D0%B3%D0%B0%D0%BB%D1%82%D0%B5%D1%80%D0%B8%D1%8F)" title="Актив (бухгалтерия) – Bashkir" lang="ba" hreflang="ba" data-title="Актив (бухгалтерия)" data-language-autonym="Башҡортса" data-language-local-name="Bashkir" class="interlanguage-link-target"><span>Башҡортса</span></a></li><li class="interlanguage-link interwiki-bg mw-list-item"><a href="https://bg.wikipedia.org/wiki/%D0%90%D0%BA%D1%82%D0%B8%D0%B2" title="Актив – Bulgarian" lang="bg" hreflang="bg" data-title="Актив" data-language-autonym="Български" data-language-local-name="Bulgarian" class="interlanguage-link-target"><span>Български</span></a></li><li class="interlanguage-link interwiki-bxr mw-list-item"><a href="https://bxr.wikipedia.org/wiki/%D0%90%D0%BA%D1%82%D0%B8%D0%B2" title="Актив – Russia Buriat" lang="bxr" hreflang="bxr" data-title="Актив" data-language-autonym="Буряад" data-language-local-name="Russia Buriat" class="interlanguage-link-target"><span>Буряад</span></a></li><li class="interlanguage-link interwiki-ca mw-list-item"><a href="https://ca.wikipedia.org/wiki/Actiu_(comptabilitat)" title="Actiu (comptabilitat) – Catalan" lang="ca" hreflang="ca" data-title="Actiu (comptabilitat)" data-language-autonym="Català" data-language-local-name="Catalan" class="interlanguage-link-target"><span>Català</span></a></li><li class="interlanguage-link interwiki-cs mw-list-item"><a href="https://cs.wikipedia.org/wiki/Aktivum_(%C3%BA%C4%8Detnictv%C3%AD)" title="Aktivum (účetnictví) – Czech" lang="cs" hreflang="cs" data-title="Aktivum (účetnictví)" data-language-autonym="Čeština" data-language-local-name="Czech" class="interlanguage-link-target"><span>Čeština</span></a></li><li class="interlanguage-link interwiki-cy mw-list-item"><a href="https://cy.wikipedia.org/wiki/Ased" title="Ased – Welsh" lang="cy" hreflang="cy" data-title="Ased" data-language-autonym="Cymraeg" data-language-local-name="Welsh" class="interlanguage-link-target"><span>Cymraeg</span></a></li><li class="interlanguage-link interwiki-da mw-list-item"><a href="https://da.wikipedia.org/wiki/Aktiv" title="Aktiv – Danish" lang="da" hreflang="da" data-title="Aktiv" data-language-autonym="Dansk" data-language-local-name="Danish" class="interlanguage-link-target"><span>Dansk</span></a></li><li class="interlanguage-link interwiki-de mw-list-item"><a href="https://de.wikipedia.org/wiki/Aktiva" title="Aktiva – German" lang="de" hreflang="de" data-title="Aktiva" data-language-autonym="Deutsch" data-language-local-name="German" class="interlanguage-link-target"><span>Deutsch</span></a></li><li class="interlanguage-link interwiki-el mw-list-item"><a href="https://el.wikipedia.org/wiki/%CE%A0%CE%B5%CF%81%CE%B9%CE%BF%CF%85%CF%83%CE%B9%CE%B1%CE%BA%CF%8C_%CF%83%CF%84%CE%BF%CE%B9%CF%87%CE%B5%CE%AF%CE%BF" title="Περιουσιακό στοιχείο – Greek" lang="el" hreflang="el" data-title="Περιουσιακό στοιχείο" data-language-autonym="Ελληνικά" data-language-local-name="Greek" class="interlanguage-link-target"><span>Ελληνικά</span></a></li><li class="interlanguage-link interwiki-es mw-list-item"><a href="https://es.wikipedia.org/wiki/Activo_(contabilidad)" title="Activo (contabilidad) – Spanish" lang="es" hreflang="es" data-title="Activo (contabilidad)" data-language-autonym="Español" data-language-local-name="Spanish" class="interlanguage-link-target"><span>Español</span></a></li><li class="interlanguage-link interwiki-eo mw-list-item"><a href="https://eo.wikipedia.org/wiki/Aktivo" title="Aktivo – Esperanto" lang="eo" hreflang="eo" data-title="Aktivo" data-language-autonym="Esperanto" data-language-local-name="Esperanto" class="interlanguage-link-target"><span>Esperanto</span></a></li><li class="interlanguage-link interwiki-eu mw-list-item"><a href="https://eu.wikipedia.org/wiki/Aktibo" title="Aktibo – Basque" lang="eu" hreflang="eu" data-title="Aktibo" data-language-autonym="Euskara" data-language-local-name="Basque" class="interlanguage-link-target"><span>Euskara</span></a></li><li class="interlanguage-link interwiki-fa mw-list-item"><a href="https://fa.wikipedia.org/wiki/%D8%AF%D8%A7%D8%B1%D8%A7%DB%8C%DB%8C" title="دارایی – Persian" lang="fa" hreflang="fa" data-title="دارایی" data-language-autonym="فارسی" data-language-local-name="Persian" class="interlanguage-link-target"><span>فارسی</span></a></li><li class="interlanguage-link interwiki-fr mw-list-item"><a href="https://fr.wikipedia.org/wiki/Actif_(comptabilit%C3%A9)" title="Actif (comptabilité) – French" lang="fr" hreflang="fr" data-title="Actif (comptabilité)" data-language-autonym="Français" data-language-local-name="French" class="interlanguage-link-target"><span>Français</span></a></li><li class="interlanguage-link interwiki-ga mw-list-item"><a href="https://ga.wikipedia.org/wiki/S%C3%B3cmhainn" title="Sócmhainn – Irish" lang="ga" hreflang="ga" data-title="Sócmhainn" data-language-autonym="Gaeilge" data-language-local-name="Irish" class="interlanguage-link-target"><span>Gaeilge</span></a></li><li class="interlanguage-link interwiki-gl mw-list-item"><a href="https://gl.wikipedia.org/wiki/Activo" title="Activo – Galician" lang="gl" hreflang="gl" data-title="Activo" data-language-autonym="Galego" data-language-local-name="Galician" class="interlanguage-link-target"><span>Galego</span></a></li><li class="interlanguage-link interwiki-hak mw-list-item"><a href="https://hak.wikipedia.org/wiki/Ch%E1%B9%B3%CC%82-s%C3%A1n" title="Chṳ̂-sán – Hakka Chinese" lang="hak" hreflang="hak" data-title="Chṳ̂-sán" data-language-autonym="客家語 / Hak-kâ-ngî" data-language-local-name="Hakka Chinese" class="interlanguage-link-target"><span>客家語 / Hak-kâ-ngî</span></a></li><li class="interlanguage-link interwiki-ko mw-list-item"><a href="https://ko.wikipedia.org/wiki/%EC%9E%90%EC%82%B0" title="자산 – Korean" lang="ko" hreflang="ko" data-title="자산" data-language-autonym="한국어" data-language-local-name="Korean" class="interlanguage-link-target"><span>한국어</span></a></li><li class="interlanguage-link interwiki-hy mw-list-item"><a href="https://hy.wikipedia.org/wiki/%D4%B1%D5%AF%D5%BF%D5%AB%D5%BE_(%D5%A1%D5%B5%D5%AC_%D5%AF%D5%AB%D6%80%D5%A1%D5%BC%D5%B8%D6%82%D5%B4%D5%B6%D5%A5%D6%80)" title="Ակտիվ (այլ կիրառումներ) – Armenian" lang="hy" hreflang="hy" data-title="Ակտիվ (այլ կիրառումներ)" data-language-autonym="Հայերեն" data-language-local-name="Armenian" class="interlanguage-link-target"><span>Հայերեն</span></a></li><li class="interlanguage-link interwiki-hi mw-list-item"><a href="https://hi.wikipedia.org/wiki/%E0%A4%AA%E0%A4%B0%E0%A4%BF%E0%A4%B8%E0%A4%AE%E0%A5%8D%E0%A4%AA%E0%A4%A4%E0%A5%8D%E0%A4%A4%E0%A4%BF" title="परिसम्पत्ति – Hindi" lang="hi" hreflang="hi" data-title="परिसम्पत्ति" data-language-autonym="हिन्दी" data-language-local-name="Hindi" class="interlanguage-link-target"><span>हिन्दी</span></a></li><li class="interlanguage-link interwiki-hr mw-list-item"><a href="https://hr.wikipedia.org/wiki/Aktiva" title="Aktiva – Croatian" lang="hr" hreflang="hr" data-title="Aktiva" data-language-autonym="Hrvatski" data-language-local-name="Croatian" class="interlanguage-link-target"><span>Hrvatski</span></a></li><li class="interlanguage-link interwiki-id mw-list-item"><a href="https://id.wikipedia.org/wiki/Aset" title="Aset – Indonesian" lang="id" hreflang="id" data-title="Aset" data-language-autonym="Bahasa Indonesia" data-language-local-name="Indonesian" class="interlanguage-link-target"><span>Bahasa Indonesia</span></a></li><li class="interlanguage-link interwiki-zu mw-list-item"><a href="https://zu.wikipedia.org/wiki/INgqangqa" title="INgqangqa – Zulu" lang="zu" hreflang="zu" data-title="INgqangqa" data-language-autonym="IsiZulu" data-language-local-name="Zulu" class="interlanguage-link-target"><span>IsiZulu</span></a></li><li class="interlanguage-link interwiki-it mw-list-item"><a href="https://it.wikipedia.org/wiki/Cespite" title="Cespite – Italian" lang="it" hreflang="it" data-title="Cespite" data-language-autonym="Italiano" data-language-local-name="Italian" class="interlanguage-link-target"><span>Italiano</span></a></li><li class="interlanguage-link interwiki-he mw-list-item"><a href="https://he.wikipedia.org/wiki/%D7%A0%D7%9B%D7%A1" title="נכס – Hebrew" lang="he" hreflang="he" data-title="נכס" data-language-autonym="עברית" data-language-local-name="Hebrew" class="interlanguage-link-target"><span>עברית</span></a></li><li class="interlanguage-link interwiki-jv mw-list-item"><a href="https://jv.wikipedia.org/wiki/As%C3%A8t" title="Asèt – Javanese" lang="jv" hreflang="jv" data-title="Asèt" data-language-autonym="Jawa" data-language-local-name="Javanese" class="interlanguage-link-target"><span>Jawa</span></a></li><li class="interlanguage-link interwiki-kk mw-list-item"><a href="https://kk.wikipedia.org/wiki/%D0%90%D0%BA%D1%82%D0%B8%D0%B2%D1%82%D0%B5%D1%80" title="Активтер – Kazakh" lang="kk" hreflang="kk" data-title="Активтер" data-language-autonym="Қазақша" data-language-local-name="Kazakh" class="interlanguage-link-target"><span>Қазақша</span></a></li><li class="interlanguage-link interwiki-ky mw-list-item"><a href="https://ky.wikipedia.org/wiki/%D0%90%D0%BA%D1%82%D0%B8%D0%B2" title="Актив – Kyrgyz" lang="ky" hreflang="ky" data-title="Актив" data-language-autonym="Кыргызча" data-language-local-name="Kyrgyz" class="interlanguage-link-target"><span>Кыргызча</span></a></li><li class="interlanguage-link interwiki-lv mw-list-item"><a href="https://lv.wikipedia.org/wiki/Akt%C4%ABvi" title="Aktīvi – Latvian" lang="lv" hreflang="lv" data-title="Aktīvi" data-language-autonym="Latviešu" data-language-local-name="Latvian" class="interlanguage-link-target"><span>Latviešu</span></a></li><li class="interlanguage-link interwiki-lt mw-list-item"><a href="https://lt.wikipedia.org/wiki/Aktyvas" title="Aktyvas – Lithuanian" lang="lt" hreflang="lt" data-title="Aktyvas" data-language-autonym="Lietuvių" data-language-local-name="Lithuanian" class="interlanguage-link-target"><span>Lietuvių</span></a></li><li class="interlanguage-link interwiki-hu mw-list-item"><a href="https://hu.wikipedia.org/wiki/Eszk%C3%B6z_(sz%C3%A1mvitel)" title="Eszköz (számvitel) – Hungarian" lang="hu" hreflang="hu" data-title="Eszköz (számvitel)" data-language-autonym="Magyar" data-language-local-name="Hungarian" class="interlanguage-link-target"><span>Magyar</span></a></li><li class="interlanguage-link interwiki-ml mw-list-item"><a href="https://ml.wikipedia.org/wiki/%E0%B4%86%E0%B4%B8%E0%B5%8D%E0%B4%A4%E0%B4%BF" title="ആസ്തി – Malayalam" lang="ml" hreflang="ml" data-title="ആസ്തി" data-language-autonym="മലയാളം" data-language-local-name="Malayalam" class="interlanguage-link-target"><span>മലയാളം</span></a></li><li class="interlanguage-link interwiki-mr mw-list-item"><a href="https://mr.wikipedia.org/wiki/%E0%A4%B8%E0%A4%82%E0%A4%AA%E0%A4%A4%E0%A5%8D%E0%A4%A4%E0%A5%80_(%E0%A4%B5%E0%A4%BE%E0%A4%A3%E0%A4%BF%E0%A4%9C%E0%A5%8D%E0%A4%AF)" title="संपत्ती (वाणिज्य) – Marathi" lang="mr" hreflang="mr" data-title="संपत्ती (वाणिज्य)" data-language-autonym="मराठी" data-language-local-name="Marathi" class="interlanguage-link-target"><span>मराठी</span></a></li><li class="interlanguage-link interwiki-ms mw-list-item"><a href="https://ms.wikipedia.org/wiki/Aset" title="Aset – Malay" lang="ms" hreflang="ms" data-title="Aset" data-language-autonym="Bahasa Melayu" data-language-local-name="Malay" class="interlanguage-link-target"><span>Bahasa Melayu</span></a></li><li class="interlanguage-link interwiki-mn mw-list-item"><a href="https://mn.wikipedia.org/wiki/%D0%A5%D3%A9%D1%80%D3%A9%D0%BD%D0%B3%D3%A9_(%D0%A1%D0%B0%D0%BD%D1%85%D2%AF%D2%AF)" title="Хөрөнгө (Санхүү) – Mongolian" lang="mn" hreflang="mn" data-title="Хөрөнгө (Санхүү)" data-language-autonym="Монгол" data-language-local-name="Mongolian" class="interlanguage-link-target"><span>Монгол</span></a></li><li class="interlanguage-link interwiki-my mw-list-item"><a href="https://my.wikipedia.org/wiki/%E1%80%A1%E1%80%81%E1%80%BC%E1%80%B1%E1%80%95%E1%80%85%E1%80%B9%E1%80%85%E1%80%8A%E1%80%BA%E1%80%B8" title="အခြေပစ္စည်း – Burmese" lang="my" hreflang="my" data-title="အခြေပစ္စည်း" data-language-autonym="မြန်မာဘာသာ" data-language-local-name="Burmese" class="interlanguage-link-target"><span>မြန်မာဘာသာ</span></a></li><li class="interlanguage-link interwiki-nl mw-list-item"><a href="https://nl.wikipedia.org/wiki/Activa" title="Activa – Dutch" lang="nl" hreflang="nl" data-title="Activa" data-language-autonym="Nederlands" data-language-local-name="Dutch" class="interlanguage-link-target"><span>Nederlands</span></a></li><li class="interlanguage-link interwiki-nds-nl mw-list-item"><a href="https://nds-nl.wikipedia.org/wiki/Aktiva" title="Aktiva – Low Saxon" lang="nds-NL" hreflang="nds-NL" data-title="Aktiva" data-language-autonym="Nedersaksies" data-language-local-name="Low Saxon" class="interlanguage-link-target"><span>Nedersaksies</span></a></li><li class="interlanguage-link interwiki-ne mw-list-item"><a href="https://ne.wikipedia.org/wiki/%E0%A4%B8%E0%A4%AE%E0%A5%8D%E0%A4%AA%E0%A4%A4%E0%A5%8D%E0%A4%A4%E0%A4%BF" title="सम्पत्ति – Nepali" lang="ne" hreflang="ne" data-title="सम्पत्ति" data-language-autonym="नेपाली" data-language-local-name="Nepali" class="interlanguage-link-target"><span>नेपाली</span></a></li><li class="interlanguage-link interwiki-ja mw-list-item"><a href="https://ja.wikipedia.org/wiki/%E8%B3%87%E7%94%A3" title="資産 – Japanese" lang="ja" hreflang="ja" data-title="資産" data-language-autonym="日本語" data-language-local-name="Japanese" class="interlanguage-link-target"><span>日本語</span></a></li><li class="interlanguage-link interwiki-no mw-list-item"><a href="https://no.wikipedia.org/wiki/Aktiva" title="Aktiva – Norwegian Bokmål" lang="nb" hreflang="nb" data-title="Aktiva" data-language-autonym="Norsk bokmål" data-language-local-name="Norwegian Bokmål" class="interlanguage-link-target"><span>Norsk bokmål</span></a></li><li class="interlanguage-link interwiki-nn mw-list-item"><a href="https://nn.wikipedia.org/wiki/Aktiva" title="Aktiva – Norwegian Nynorsk" lang="nn" hreflang="nn" data-title="Aktiva" data-language-autonym="Norsk nynorsk" data-language-local-name="Norwegian Nynorsk" class="interlanguage-link-target"><span>Norsk nynorsk</span></a></li><li class="interlanguage-link interwiki-uz mw-list-item"><a href="https://uz.wikipedia.org/wiki/Aktiv" title="Aktiv – Uzbek" lang="uz" hreflang="uz" data-title="Aktiv" data-language-autonym="Oʻzbekcha / ўзбекча" data-language-local-name="Uzbek" class="interlanguage-link-target"><span>Oʻzbekcha / ўзбекча</span></a></li><li class="interlanguage-link interwiki-pl mw-list-item"><a href="https://pl.wikipedia.org/wiki/Aktywa" title="Aktywa – Polish" lang="pl" hreflang="pl" data-title="Aktywa" data-language-autonym="Polski" data-language-local-name="Polish" class="interlanguage-link-target"><span>Polski</span></a></li><li class="interlanguage-link interwiki-pt mw-list-item"><a href="https://pt.wikipedia.org/wiki/Ativo" title="Ativo – Portuguese" lang="pt" hreflang="pt" data-title="Ativo" data-language-autonym="Português" data-language-local-name="Portuguese" class="interlanguage-link-target"><span>Português</span></a></li><li class="interlanguage-link interwiki-ro mw-list-item"><a href="https://ro.wikipedia.org/wiki/Activ_(contabilitate)" title="Activ (contabilitate) – Romanian" lang="ro" hreflang="ro" data-title="Activ (contabilitate)" data-language-autonym="Română" data-language-local-name="Romanian" class="interlanguage-link-target"><span>Română</span></a></li><li class="interlanguage-link interwiki-ru mw-list-item"><a href="https://ru.wikipedia.org/wiki/%D0%90%D0%BA%D1%82%D0%B8%D0%B2_(%D0%B1%D1%83%D1%85%D0%B3%D0%B0%D0%BB%D1%82%D0%B5%D1%80%D0%B8%D1%8F)" title="Актив (бухгалтерия) – Russian" lang="ru" hreflang="ru" data-title="Актив (бухгалтерия)" data-language-autonym="Русский" data-language-local-name="Russian" class="interlanguage-link-target"><span>Русский</span></a></li><li class="interlanguage-link interwiki-sco mw-list-item"><a href="https://sco.wikipedia.org/wiki/Asset" title="Asset – Scots" lang="sco" hreflang="sco" data-title="Asset" data-language-autonym="Scots" data-language-local-name="Scots" class="interlanguage-link-target"><span>Scots</span></a></li><li class="interlanguage-link interwiki-sq mw-list-item"><a href="https://sq.wikipedia.org/wiki/Aset" title="Aset – Albanian" lang="sq" hreflang="sq" data-title="Aset" data-language-autonym="Shqip" data-language-local-name="Albanian" class="interlanguage-link-target"><span>Shqip</span></a></li><li class="interlanguage-link interwiki-simple mw-list-item"><a href="https://simple.wikipedia.org/wiki/Asset" title="Asset – Simple English" lang="en-simple" hreflang="en-simple" data-title="Asset" data-language-autonym="Simple English" data-language-local-name="Simple English" class="interlanguage-link-target"><span>Simple English</span></a></li><li class="interlanguage-link interwiki-sk mw-list-item"><a href="https://sk.wikipedia.org/wiki/Akt%C3%ADva_(%C3%BA%C4%8Dtovn%C3%ADctvo)" title="Aktíva (účtovníctvo) – Slovak" lang="sk" hreflang="sk" data-title="Aktíva (účtovníctvo)" data-language-autonym="Slovenčina" data-language-local-name="Slovak" class="interlanguage-link-target"><span>Slovenčina</span></a></li><li class="interlanguage-link interwiki-ckb mw-list-item"><a href="https://ckb.wikipedia.org/wiki/%D8%B3%DB%95%D8%B1%D9%85%D8%A7%DB%8C%DB%95" title="سەرمایە – Central Kurdish" lang="ckb" hreflang="ckb" data-title="سەرمایە" data-language-autonym="کوردی" data-language-local-name="Central Kurdish" class="interlanguage-link-target"><span>کوردی</span></a></li><li class="interlanguage-link interwiki-sr mw-list-item"><a href="https://sr.wikipedia.org/wiki/Aktiva" title="Aktiva – Serbian" lang="sr" hreflang="sr" data-title="Aktiva" data-language-autonym="Српски / srpski" data-language-local-name="Serbian" class="interlanguage-link-target"><span>Српски / srpski</span></a></li><li class="interlanguage-link interwiki-sh mw-list-item"><a href="https://sh.wikipedia.org/wiki/Aktiva" title="Aktiva – Serbo-Croatian" lang="sh" hreflang="sh" data-title="Aktiva" data-language-autonym="Srpskohrvatski / српскохрватски" data-language-local-name="Serbo-Croatian" class="interlanguage-link-target"><span>Srpskohrvatski / српскохрватски</span></a></li><li class="interlanguage-link interwiki-su mw-list-item"><a href="https://su.wikipedia.org/wiki/Aset" title="Aset – Sundanese" lang="su" hreflang="su" data-title="Aset" data-language-autonym="Sunda" data-language-local-name="Sundanese" class="interlanguage-link-target"><span>Sunda</span></a></li><li class="interlanguage-link interwiki-sv mw-list-item"><a href="https://sv.wikipedia.org/wiki/Tillg%C3%A5ng" title="Tillgång – Swedish" lang="sv" hreflang="sv" data-title="Tillgång" data-language-autonym="Svenska" data-language-local-name="Swedish" class="interlanguage-link-target"><span>Svenska</span></a></li><li class="interlanguage-link interwiki-tl mw-list-item"><a href="https://tl.wikipedia.org/wiki/Asset" title="Asset – Tagalog" lang="tl" hreflang="tl" data-title="Asset" data-language-autonym="Tagalog" data-language-local-name="Tagalog" class="interlanguage-link-target"><span>Tagalog</span></a></li><li class="interlanguage-link interwiki-ta mw-list-item"><a href="https://ta.wikipedia.org/wiki/%E0%AE%9A%E0%AF%8A%E0%AE%A4%E0%AF%8D%E0%AE%A4%E0%AF%81" title="சொத்து – Tamil" lang="ta" hreflang="ta" data-title="சொத்து" data-language-autonym="தமிழ்" data-language-local-name="Tamil" class="interlanguage-link-target"><span>தமிழ்</span></a></li><li class="interlanguage-link interwiki-tt mw-list-item"><a href="https://tt.wikipedia.org/wiki/%D0%90%D0%BA%D1%82%D0%B8%D0%B2_(%D0%B8%D0%BA%D1%8A%D1%82%D0%B8%D1%81%D0%B0%D0%B4)" title="Актив (икътисад) – Tatar" lang="tt" hreflang="tt" data-title="Актив (икътисад)" data-language-autonym="Татарча / tatarça" data-language-local-name="Tatar" class="interlanguage-link-target"><span>Татарча / tatarça</span></a></li><li class="interlanguage-link interwiki-th mw-list-item"><a href="https://th.wikipedia.org/wiki/%E0%B8%AA%E0%B8%B4%E0%B8%99%E0%B8%97%E0%B8%A3%E0%B8%B1%E0%B8%9E%E0%B8%A2%E0%B9%8C" title="สินทรัพย์ – Thai" lang="th" hreflang="th" data-title="สินทรัพย์" data-language-autonym="ไทย" data-language-local-name="Thai" class="interlanguage-link-target"><span>ไทย</span></a></li><li class="interlanguage-link interwiki-tg mw-list-item"><a href="https://tg.wikipedia.org/wiki/%D0%94%D0%BE%D1%80%D0%BE%D3%A3" title="Дороӣ – Tajik" lang="tg" hreflang="tg" data-title="Дороӣ" data-language-autonym="Тоҷикӣ" data-language-local-name="Tajik" class="interlanguage-link-target"><span>Тоҷикӣ</span></a></li><li class="interlanguage-link interwiki-tr mw-list-item"><a href="https://tr.wikipedia.org/wiki/Varl%C4%B1k_(muhasebe)" title="Varlık (muhasebe) – Turkish" lang="tr" hreflang="tr" data-title="Varlık (muhasebe)" data-language-autonym="Türkçe" data-language-local-name="Turkish" class="interlanguage-link-target"><span>Türkçe</span></a></li><li class="interlanguage-link interwiki-uk mw-list-item"><a href="https://uk.wikipedia.org/wiki/%D0%90%D0%BA%D1%82%D0%B8%D0%B2" title="Актив – Ukrainian" lang="uk" hreflang="uk" data-title="Актив" data-language-autonym="Українська" data-language-local-name="Ukrainian" class="interlanguage-link-target"><span>Українська</span></a></li><li class="interlanguage-link interwiki-ur mw-list-item"><a href="https://ur.wikipedia.org/wiki/%D8%A7%D8%AB%D8%A7%D8%AB%DB%81" title="اثاثہ – Urdu" lang="ur" hreflang="ur" data-title="اثاثہ" data-language-autonym="اردو" data-language-local-name="Urdu" class="interlanguage-link-target"><span>اردو</span></a></li><li class="interlanguage-link interwiki-vi mw-list-item"><a href="https://vi.wikipedia.org/wiki/T%C3%A0i_s%E1%BA%A3n" title="Tài sản – Vietnamese" lang="vi" hreflang="vi" data-title="Tài sản" data-language-autonym="Tiếng Việt" data-language-local-name="Vietnamese" class="interlanguage-link-target"><span>Tiếng Việt</span></a></li><li class="interlanguage-link interwiki-wuu mw-list-item"><a href="https://wuu.wikipedia.org/wiki/%E8%B5%84%E4%BA%A7" title="资产 – Wu" lang="wuu" hreflang="wuu" data-title="资产" data-language-autonym="吴语" data-language-local-name="Wu" class="interlanguage-link-target"><span>吴语</span></a></li><li class="interlanguage-link interwiki-zh-yue mw-list-item"><a href="https://zh-yue.wikipedia.org/wiki/%E8%B3%87%E7%94%A2" title="資產 – Cantonese" lang="yue" hreflang="yue" data-title="資產" data-language-autonym="粵語" data-language-local-name="Cantonese" class="interlanguage-link-target"><span>粵語</span></a></li><li class="interlanguage-link interwiki-zh mw-list-item"><a href="https://zh.wikipedia.org/wiki/%E8%B3%87%E7%94%A2" title="資產 – Chinese" lang="zh" hreflang="zh" data-title="資產" data-language-autonym="中文" data-language-local-name="Chinese" class="interlanguage-link-target"><span>中文</span></a></li> </ul> <div class="after-portlet after-portlet-lang"><span class="wb-langlinks-edit wb-langlinks-link"><a href="https://www.wikidata.org/wiki/Special:EntityPage/Q46737#sitelinks-wikipedia" title="Edit interlanguage links" class="wbc-editpage">Edit links</a></span></div> </div> </div> </div> </header> <div class="vector-page-toolbar"> <div class="vector-page-toolbar-container"> <div id="left-navigation"> <nav aria-label="Namespaces"> <div id="p-associated-pages" class="vector-menu vector-menu-tabs mw-portlet mw-portlet-associated-pages" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="ca-nstab-main" class="selected vector-tab-noicon mw-list-item"><a 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class="noprint">From Wikipedia, the free encyclopedia</div> </div> <div id="contentSub"><div id="mw-content-subtitle"><span class="mw-redirectedfrom">(Redirected from <a href="/w/index.php?title=Assets&redirect=no" class="mw-redirect" title="Assets">Assets</a>)</span></div></div> <div id="mw-content-text" class="mw-body-content"><div class="mw-content-ltr mw-parser-output" lang="en" dir="ltr"><div class="shortdescription nomobile noexcerpt noprint searchaux" style="display:none">Economic resource, from which future economic benefits are expected</div> <style data-mw-deduplicate="TemplateStyles:r1236090951">.mw-parser-output .hatnote{font-style:italic}.mw-parser-output div.hatnote{padding-left:1.6em;margin-bottom:0.5em}.mw-parser-output .hatnote i{font-style:normal}.mw-parser-output .hatnote+link+.hatnote{margin-top:-0.5em}@media print{body.ns-0 .mw-parser-output .hatnote{display:none!important}}</style><div role="note" class="hatnote navigation-not-searchable">This article is about the finance definition. For other uses, see <a href="/wiki/Asset_(disambiguation)" class="mw-disambig" title="Asset (disambiguation)">Asset (disambiguation)</a>.</div> <style data-mw-deduplicate="TemplateStyles:r1129693374">.mw-parser-output .hlist dl,.mw-parser-output .hlist ol,.mw-parser-output .hlist ul{margin:0;padding:0}.mw-parser-output .hlist dd,.mw-parser-output .hlist dt,.mw-parser-output .hlist li{margin:0;display:inline}.mw-parser-output .hlist.inline,.mw-parser-output .hlist.inline dl,.mw-parser-output .hlist.inline ol,.mw-parser-output .hlist.inline ul,.mw-parser-output .hlist dl dl,.mw-parser-output .hlist dl ol,.mw-parser-output .hlist dl ul,.mw-parser-output .hlist ol dl,.mw-parser-output .hlist ol ol,.mw-parser-output .hlist ol ul,.mw-parser-output .hlist ul dl,.mw-parser-output .hlist ul ol,.mw-parser-output .hlist ul ul{display:inline}.mw-parser-output .hlist .mw-empty-li{display:none}.mw-parser-output .hlist dt::after{content:": "}.mw-parser-output .hlist dd::after,.mw-parser-output .hlist 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screen{html.skin-theme-clientpref-night .mw-parser-output .sidebar:not(.notheme) .sidebar-list-title,html.skin-theme-clientpref-night .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle{background:transparent!important}html.skin-theme-clientpref-night .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle a{color:var(--color-progressive)!important}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-list-title,html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle{background:transparent!important}html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle a{color:var(--color-progressive)!important}}@media print{body.ns-0 .mw-parser-output .sidebar{display:none!important}}</style><style data-mw-deduplicate="TemplateStyles:r1099073579">.mw-parser-output .accounting .sidebar-list-title{border-top:1px solid #aaa;text-align:center}.mw-parser-output .accounting .noborder .sidebar-list-title{border-top:none}</style><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><table class="sidebar sidebar-collapse nomobile nowraplinks accounting"><tbody><tr><td class="sidebar-pretitle">Part of <a href="/wiki/Category:Accounting" title="Category:Accounting">a series</a> on</td></tr><tr><th class="sidebar-title-with-pretitle"><a href="/wiki/Accounting" title="Accounting">Accounting</a></th></tr><tr><td class="sidebar-image"><span class="notpageimage" typeof="mw:File"><a href="/wiki/File:Ledger.png" class="mw-file-description" title="Early 19th-century German ledger"><img alt="Early 19th-century German ledger" src="//upload.wikimedia.org/wikipedia/commons/thumb/e/e6/Ledger.png/200px-Ledger.png" decoding="async" width="200" height="105" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/e/e6/Ledger.png/300px-Ledger.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/e/e6/Ledger.png/400px-Ledger.png 2x" data-file-width="1706" data-file-height="896" /></a></span></td></tr><tr><td class="sidebar-above"> <div class="hlist"><ul><li><a href="/wiki/Historical_cost" title="Historical cost">Historical cost</a></li><li><a href="/wiki/Constant_purchasing_power_accounting" title="Constant purchasing power accounting">Constant purchasing power</a></li><li><a href="/wiki/Management_accounting" title="Management accounting">Management</a></li><li><a href="/wiki/Tax_accounting_in_the_United_States" title="Tax accounting in the United States">Tax</a></li></ul></div></td></tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed noborder"><div class="sidebar-list-title" style="color: var(--color-base)">Major types</div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Audit" title="Audit">Audit</a></li><li><a href="/wiki/Budget" title="Budget">Budget</a></li><li><a href="/wiki/Cost_accounting" title="Cost accounting">Cost</a></li><li><a href="/wiki/Forensic_accounting" title="Forensic accounting">Forensic</a></li><li><a href="/wiki/Financial_accounting" title="Financial accounting">Financial</a></li><li><a href="/wiki/Fund_accounting" title="Fund accounting">Fund</a></li><li><a href="/wiki/Governmental_accounting" title="Governmental accounting">Governmental</a></li><li><a href="/wiki/Management_accounting" title="Management accounting">Management</a></li><li><a href="/wiki/Social_accounting" title="Social accounting">Social</a></li><li><a href="/wiki/Tax_accounting" class="mw-redirect" title="Tax accounting">Tax</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)">Key concepts</div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Accounting_period" title="Accounting period">Accounting period</a></li><li><a href="/wiki/Accrual" title="Accrual">Accrual</a></li><li><a href="/wiki/Constant_purchasing_power_accounting" title="Constant purchasing power accounting">Constant purchasing power</a></li><li><a href="/wiki/Economic_entity" title="Economic entity">Economic entity</a></li><li><a href="/wiki/Fair_value" title="Fair value">Fair value</a></li><li><a href="/wiki/Going_concern" title="Going concern">Going concern</a></li><li><a href="/wiki/Historical_cost" title="Historical cost">Historical cost</a></li><li><a href="/wiki/Matching_principle" title="Matching principle">Matching principle</a></li><li><a href="/wiki/Materiality_(auditing)" title="Materiality (auditing)">Materiality</a></li><li><a href="/wiki/Revenue_recognition" title="Revenue recognition">Revenue recognition</a></li><li><a href="/wiki/Unit_of_account" title="Unit of account">Unit of account</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)">Selected accounts</div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a class="mw-selflink selflink">Assets</a></li><li><a href="/wiki/Cash" title="Cash">Cash</a></li><li><a href="/wiki/Cost_of_goods_sold" title="Cost of goods sold">Cost of goods sold</a></li><li><a href="/wiki/Depreciation" title="Depreciation">Depreciation</a> / <a href="/wiki/Amortization_(business)" class="mw-redirect" title="Amortization (business)">Amortization (business)</a></li><li><a href="/wiki/Equity_(finance)" title="Equity (finance)">Equity</a></li><li><a href="/wiki/Expense" title="Expense">Expenses</a></li><li><a href="/wiki/Goodwill_(accounting)" title="Goodwill (accounting)">Goodwill</a></li><li><a href="/wiki/Liability_(financial_accounting)" title="Liability (financial accounting)">Liabilities</a></li><li><a href="/wiki/Profit_(accounting)" title="Profit (accounting)">Profit</a></li><li><a href="/wiki/Revenue" title="Revenue">Revenue</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)"><a href="/wiki/Accounting_standard" title="Accounting standard">Accounting standards</a></div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Generally_accepted_accounting_principles" class="mw-redirect" title="Generally accepted accounting principles">Generally-accepted principles</a></li><li><a href="/wiki/Generally_accepted_auditing_standards" class="mw-redirect" title="Generally accepted auditing standards">Generally-accepted auditing standards</a></li><li><a href="/wiki/Convergence_of_accounting_standards" title="Convergence of accounting standards">Convergence</a></li><li><a href="/wiki/International_Financial_Reporting_Standards" title="International Financial Reporting Standards">International Financial Reporting Standards</a></li><li><a href="/wiki/International_Standards_on_Auditing" title="International Standards on Auditing">International Standards on Auditing</a></li><li><a href="/wiki/Management_Accounting_Principles" class="mw-redirect" title="Management Accounting Principles">Management Accounting Principles</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)"><a href="/wiki/Financial_statement" title="Financial statement">Financial statements</a></div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Annual_report" title="Annual report">Annual report</a></li><li><a href="/wiki/Balance_sheet" title="Balance sheet">Balance sheet</a></li><li><a href="/wiki/Cash_flow_statement" title="Cash flow statement">Cash-flow</a></li><li><a href="/wiki/Statement_of_changes_in_equity" title="Statement of changes in equity">Equity</a></li><li><a href="/wiki/Income_statement" title="Income statement">Income</a></li><li><a href="/wiki/Management_discussion_and_analysis" class="mw-redirect" title="Management discussion and analysis">Management discussion</a></li><li><a href="/wiki/Notes_to_the_financial_statements" class="mw-redirect" title="Notes to the financial statements">Notes to the financial statements</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)"><a href="/wiki/Bookkeeping" title="Bookkeeping">Bookkeeping</a></div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Bank_reconciliation" title="Bank reconciliation">Bank reconciliation</a></li><li><a href="/wiki/Debits_and_credits" title="Debits and credits">Debits and credits</a></li><li><a href="/wiki/Double-entry_bookkeeping_system" class="mw-redirect" title="Double-entry bookkeeping system">Double-entry system</a></li><li><a href="/wiki/FIFO_and_LIFO_accounting" title="FIFO and LIFO accounting">FIFO and LIFO</a></li><li><a href="/wiki/General_journal" title="General journal">Journal</a></li><li><a href="/wiki/Ledger" title="Ledger">Ledger</a> / <a href="/wiki/General_ledger" title="General ledger">General ledger</a></li><li><a href="/wiki/Trial_balance" title="Trial balance">Trial balance</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)"><a href="/wiki/Audit" title="Audit">Auditing</a></div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Financial_audit" title="Financial audit">Financial</a></li><li><a href="/wiki/Internal_audit" title="Internal audit">Internal</a></li><li><a href="/wiki/Accounting_networks_and_associations" class="mw-redirect" title="Accounting networks and associations">Firms</a></li><li><a href="/wiki/Auditor%27s_report" title="Auditor's report">Report</a></li><li><a href="/wiki/Sarbanes%E2%80%93Oxley_Act" title="Sarbanes–Oxley Act">Sarbanes–Oxley Act</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)">People and organizations</div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Accountant" title="Accountant">Accountants</a></li><li><a href="/wiki/Category:Accounting_organizations" title="Category:Accounting organizations">Accounting organizations</a></li><li><a href="/wiki/Luca_Pacioli" title="Luca Pacioli">Luca Pacioli</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)">Development</div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/History_of_accounting" title="History of accounting">History</a></li><li><a href="/wiki/Accounting_research" title="Accounting research">Research</a></li><li><a href="/wiki/Positive_accounting" title="Positive accounting">Positive accounting</a></li><li><a href="/wiki/Sarbanes%E2%80%93Oxley_Act" title="Sarbanes–Oxley Act">Sarbanes–Oxley Act</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)">Misconduct</div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Creative_accounting" title="Creative accounting">Creative</a></li><li><a href="/wiki/Earnings_management" title="Earnings management">Earnings management</a></li><li><a href="/wiki/Error_account" title="Error account">Error account</a></li><li><a href="/wiki/Hollywood_accounting" title="Hollywood accounting">Hollywood</a></li><li><a href="/wiki/Off-balance-sheet" title="Off-balance-sheet">Off-balance-sheet</a></li><li><a href="/wiki/Two_sets_of_books" title="Two sets of books">Two sets of books</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-navbar"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><style data-mw-deduplicate="TemplateStyles:r1239400231">.mw-parser-output .navbar{display:inline;font-size:88%;font-weight:normal}.mw-parser-output .navbar-collapse{float:left;text-align:left}.mw-parser-output .navbar-boxtext{word-spacing:0}.mw-parser-output .navbar ul{display:inline-block;white-space:nowrap;line-height:inherit}.mw-parser-output .navbar-brackets::before{margin-right:-0.125em;content:"[ "}.mw-parser-output .navbar-brackets::after{margin-left:-0.125em;content:" ]"}.mw-parser-output .navbar li{word-spacing:-0.125em}.mw-parser-output .navbar a>span,.mw-parser-output .navbar a>abbr{text-decoration:inherit}.mw-parser-output .navbar-mini abbr{font-variant:small-caps;border-bottom:none;text-decoration:none;cursor:inherit}.mw-parser-output .navbar-ct-full{font-size:114%;margin:0 7em}.mw-parser-output .navbar-ct-mini{font-size:114%;margin:0 4em}html.skin-theme-clientpref-night .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}@media(prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}}@media print{.mw-parser-output .navbar{display:none!important}}</style><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Accounting" title="Template:Accounting"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Accounting" title="Template talk:Accounting"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Accounting" title="Special:EditPage/Template:Accounting"><abbr title="Edit this template">e</abbr></a></li></ul></div></td></tr></tbody></table> <p>In <a href="/wiki/Financial_accounting" title="Financial accounting">financial accounting</a>, an <b>asset</b> is any <a href="/wiki/Resource" title="Resource">resource</a> owned or controlled by a business or an economic entity. It is anything (tangible or intangible) that can be used to produce positive <a href="/wiki/Economic_value" class="mw-redirect" title="Economic value">economic value</a>. Assets represent value of <a href="/wiki/Ownership" title="Ownership">ownership</a> that can be converted into <a href="/wiki/Cash" title="Cash">cash</a> (although cash itself is also considered an asset).<sup id="cite_ref-O'Sullivan_2003_272_1-0" class="reference"><a href="#cite_note-O'Sullivan_2003_272-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> The <a href="/wiki/Balance_sheet" title="Balance sheet">balance sheet</a> of a firm records the monetary<sup id="cite_ref-CPA_2-0" class="reference"><a href="#cite_note-CPA-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> value of the assets owned by that firm. It covers money and other valuables belonging to an individual or to a <a href="/wiki/Business" title="Business">business</a>.<sup id="cite_ref-O'Sullivan_2003_272_1-1" class="reference"><a href="#cite_note-O'Sullivan_2003_272-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> <i>Total assets</i> can also be called the <i>balance sheet total</i>. </p><p>Assets can be grouped into two major classes: <a href="/wiki/Tangible_property" title="Tangible property">tangible assets</a> and <a href="/wiki/Intangible_assets" class="mw-redirect" title="Intangible assets">intangible assets</a>. Tangible assets contain various subclasses, including <a href="/wiki/Current_asset" title="Current asset">current assets</a> and <a href="/wiki/Fixed_asset" title="Fixed asset">fixed assets</a>.<sup id="cite_ref-FinanceDict_3-0" class="reference"><a href="#cite_note-FinanceDict-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> Current assets include <a href="/wiki/Cash" title="Cash">cash</a>, <a href="/wiki/Inventory" title="Inventory">inventory</a>, <a href="/wiki/Accounts_receivable" title="Accounts receivable">accounts receivable</a>, while fixed assets include <a href="/wiki/Land" title="Land">land</a>, <a href="/wiki/Buildings" class="mw-redirect" title="Buildings">buildings</a> and <a href="/wiki/Capital_equipment" class="mw-redirect" title="Capital equipment">equipment</a>.<sup id="cite_ref-CPA_Finance_4-0" class="reference"><a href="#cite_note-CPA_Finance-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> 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 <a href="/wiki/Goodwill_(accounting)" title="Goodwill (accounting)">goodwill</a>, <a href="/wiki/Intellectual_property" title="Intellectual property">intellectual property</a> (such as <a href="/wiki/Copyrights" class="mw-redirect" title="Copyrights">copyrights</a>, <a href="/wiki/Trademarks" class="mw-redirect" title="Trademarks">trademarks</a>, <a href="/wiki/Patents" class="mw-redirect" title="Patents">patents</a>, <a href="/wiki/Computer_program" title="Computer program">computer programs</a>),<sup id="cite_ref-CPA_Finance_4-1" class="reference"><a href="#cite_note-CPA_Finance-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> and financial assets, including financial investments, <a href="/wiki/Bond_(finance)" title="Bond (finance)">bonds</a>, and companies' <a href="/wiki/Share_capital" title="Share capital">shares</a>. </p> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="Formal_definition">Formal definition</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Asset&action=edit&section=1" title="Edit section: Formal definition"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>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.<sup id="cite_ref-5" class="reference"><a href="#cite_note-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup> An economic resource is a right that has the potential to produce economic benefits."<sup id="cite_ref-6" class="reference"><a href="#cite_note-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> </p><p>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."<sup id="cite_ref-auto_7-0" class="reference"><a href="#cite_note-auto-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Characteristics">Characteristics</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Asset&action=edit&section=2" title="Edit section: Characteristics"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>CON 8.4<sup id="cite_ref-8" class="reference"><a href="#cite_note-8"><span class="cite-bracket">[</span>8<span class="cite-bracket">]</span></a></sup> provides the following discussion of the nature of an asset: </p><p>E17: An asset has the following two essential characteristics: <br />(a) It is a present right <br />(b) The right is to an economic benefit. </p><p>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 which the entity is entitled. </p><p>This accounting definition of assets includes items that are not owned by an enterprise, for example a leased building (<a href="/wiki/Finance_lease" title="Finance lease">Finance lease</a>), but excludes employees because, while they have the capacity to generate economic benefits, an employer cannot control an employee. </p><p>In <a href="/wiki/Economics" title="Economics">economics</a>, an <a href="/wiki/Asset_(economics)" title="Asset (economics)">asset (economics)</a> is any form in which <a href="/wiki/Wealth" title="Wealth">wealth</a> can be held. </p><p>There is a growing analytical interest in assets and asset forms in other <a href="/wiki/Social_science" title="Social science">social sciences</a> too, especially in terms of how a variety of things (e.g., personality, personal data, ecosystems, etc.) can be turned into an asset.<sup id="cite_ref-9" class="reference"><a href="#cite_note-9"><span class="cite-bracket">[</span>9<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Accounting">Accounting</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Asset&action=edit&section=3" title="Edit section: Accounting"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In the <a href="/wiki/Financial_accounting" title="Financial accounting">financial accounting</a> 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. </p><p>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<sup id="cite_ref-10" class="reference"><a href="#cite_note-10"><span class="cite-bracket">[</span>10<span class="cite-bracket">]</span></a></sup>): An entity controls an economic resource if it has the present ability to direct the use of the economic resource and 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. </p><p>The <a href="/wiki/Accounting_equation" title="Accounting equation">accounting equation</a> is the mathematical structure of the <a href="/wiki/Balance_sheet" title="Balance sheet">balance sheet</a>. It relates assets, liabilities, and <a href="/wiki/Ownership_equity" class="mw-redirect" title="Ownership equity">owner's equity</a>: </p> <dl><dd>Assets = <a href="/wiki/Liability_(financial_accounting)" title="Liability (financial accounting)">Liabilities</a> + Equity (in financial accounting, the term equity, not <a href="/wiki/Capital_(economics)" title="Capital (economics)">Capital</a>, is used)</dd> <dd>Liabilities = Assets − Equity</dd> <dd><a href="/wiki/Equity_(finance)" title="Equity (finance)">Equity</a> = Assets − Liabilities</dd></dl> <p>Assets are reported on the <a href="/wiki/Balance_sheet" title="Balance sheet">balance sheet</a>.<sup id="cite_ref-11" class="reference"><a href="#cite_note-11"><span class="cite-bracket">[</span>11<span class="cite-bracket">]</span></a></sup> On the balance sheet, additional sub-classifications are generally required by <a href="/wiki/Generally_accepted_accounting_principles" class="mw-redirect" title="Generally accepted accounting principles">generally accepted accounting principles</a> (GAAP), which vary from country to country.<sup id="cite_ref-12" class="reference"><a href="#cite_note-12"><span class="cite-bracket">[</span>12<span class="cite-bracket">]</span></a></sup> 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). </p> <div class="mw-heading mw-heading3"><h3 id="Current_assets">Current assets</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Asset&action=edit&section=4" title="Edit section: Current assets"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Current_asset" title="Current asset">Current asset</a></div> <p>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 business activity. There are 5 major items included into current assets: </p> <ol><li><b><a href="/wiki/Cash_and_cash_equivalents" title="Cash and cash equivalents">Cash and cash equivalents</a></b> – it is the most <a href="/wiki/Market_liquidity" title="Market liquidity">liquid asset</a>, which includes <a href="/wiki/Currency" title="Currency">currency</a>, <a href="/wiki/Deposit_account" title="Deposit account">deposit accounts</a>, and <a href="/wiki/Negotiable_instrument" title="Negotiable instrument">negotiable instruments</a> (e.g., money orders, cheque, bank drafts).</li> <li><b><a href="/wiki/Investment" title="Investment">Short-term investments</a></b> – include securities bought and held for sale in the near future to generate income on short-term price differences (trading securities)</li> <li><b><a href="/wiki/Receivable" class="mw-redirect" title="Receivable">Receivables</a></b> – usually reported as net of allowance for non-collectable accounts.</li> <li><b><a href="/wiki/Inventory" title="Inventory">Inventory</a></b> – trading these assets is a normal business of a company. The inventory value reported on the <a href="/wiki/Balance_sheet" title="Balance sheet">balance sheet</a> is usually the historical cost or fair market value, whichever is lower. This is known as the "<a href="/wiki/Lower_of_cost_or_market" title="Lower of cost or market">lower of cost or market</a>" rule.</li> <li><b><a href="/wiki/Prepaid_expense" class="mw-redirect" title="Prepaid expense">Prepaid expenses</a></b> – 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 <a href="/wiki/Adjusting_entries" title="Adjusting entries">adjusting entries</a>.</li></ol> <p><a href="/wiki/Marketable_securities" class="mw-redirect" title="Marketable securities">Marketable securities</a>: securities that can be converted into cash quickly at a reasonable price </p><p>The phrase <i>net current assets</i> (also called <i><a href="/wiki/Working_capital" title="Working capital">working capital</a></i>) is often used and refers to the total of current assets less the total of current <a href="/wiki/Liability_(accounting)" class="mw-redirect" title="Liability (accounting)">liabilities</a>. </p> <div class="mw-heading mw-heading3"><h3 id="Long-term_investments">Long-term investments</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Asset&action=edit&section=5" title="Edit section: Long-term investments"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>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 : </p> <ol><li>Investments in securities such as bonds, common stock, or long-term notes</li> <li>Investments in fixed assets not used in operations (e.g., land held for sale)</li> <li>Investments in special funds (e.g. sinking funds or pension funds).</li></ol> <p>Different forms of <a href="/wiki/Insurance" title="Insurance">insurance</a> may also be treated as long-term investments. </p> <div class="mw-heading mw-heading3"><h3 id="Fixed_assets">Fixed assets</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Asset&action=edit&section=6" title="Edit section: Fixed assets"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Fixed_asset" title="Fixed asset">Fixed asset</a></div> <p>Also referred to as PP&E (property, plant and equipment), these are purchased for continued and long-term use to earn <a href="/wiki/Profit_(economics)" title="Profit (economics)">profit</a> in a business. This group includes <a href="/wiki/Land_(economics)" title="Land (economics)">land</a>, <a href="/wiki/Building" title="Building">buildings</a>, <a href="/wiki/Machinery" class="mw-redirect" title="Machinery">machinery</a>, <a href="/wiki/Furniture" title="Furniture">furniture</a>, <a href="/wiki/Tool" title="Tool">tools</a>, <a href="/wiki/Information_technology" title="Information technology">IT</a> equipment (e.g., laptops), and certain wasting resources (e.g., timberland and <a href="/wiki/Mineral" title="Mineral">minerals</a>). They are written off against <a href="/wiki/Profit_(accounting)" title="Profit (accounting)">profits</a> over their anticipated life by charging <a href="/wiki/Depreciation" title="Depreciation">depreciation</a> expenses (with exception of land assets). Accumulated depreciation is shown in the face of the balance sheet or in the notes. </p><p>These are also called <a href="/wiki/Capital_asset" title="Capital asset">capital assets</a> in <a href="/wiki/Management_accounting" title="Management accounting">management accounting</a>. </p> <div class="mw-heading mw-heading3"><h3 id="Asset_Heavy_Model_vs_Asset_Light_Model_Company">Asset Heavy Model vs Asset Light Model Company</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Asset&action=edit&section=7" title="Edit section: Asset Heavy Model vs Asset Light Model Company"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>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<sup id="cite_ref-13" class="reference"><a href="#cite_note-13"><span class="cite-bracket">[</span>13<span class="cite-bracket">]</span></a></sup> comprise heavy asset model businesses, whereas digital businesses like <a href="/wiki/AirBNB" class="mw-redirect" title="AirBNB">AirBNB</a>, <a href="/wiki/Uber" title="Uber">Uber</a>, <a href="/wiki/Zomato" title="Zomato">Zomato</a> etc. operate as light asset model businesses. </p> <div class="mw-heading mw-heading3"><h3 id="Intangible_assets">Intangible assets</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Asset&action=edit&section=8" title="Edit section: Intangible assets"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Intangible_asset" title="Intangible asset">Intangible asset</a></div> <p>Intangible assets lack physical substance and usually are very hard to evaluate. They include <a href="/wiki/Patent" title="Patent">patents</a>, <a href="/wiki/Copyright" title="Copyright">copyrights</a>, <a href="/wiki/Franchising" title="Franchising">franchises</a> & <a href="/wiki/License" title="License">licenses</a>, <a href="/wiki/Goodwill_(accounting)" title="Goodwill (accounting)">goodwill</a>, <a href="/wiki/Trademark" title="Trademark">trademarks</a>, <a href="/wiki/Trade_name" title="Trade name">trade names</a>, etc. These assets are (according to US GAAP) amortized to expense over 5 to 40 years with the exception of goodwill. </p><p><a href="/wiki/Website" title="Website">Websites</a> are treated differently in different countries and may fall under either tangible or intangible assets. </p> <div class="mw-heading mw-heading3"><h3 id="Tangible_assets">Tangible assets</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Asset&action=edit&section=9" title="Edit section: Tangible assets"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Tangible assets are those that have a physical substance, such as <a href="/wiki/Currency" title="Currency">currencies</a>, <a href="/wiki/Buildings" class="mw-redirect" title="Buildings">buildings</a>, <a href="/wiki/Real_estate" title="Real estate">real estate</a>, <a href="/wiki/Vehicles" class="mw-redirect" title="Vehicles">vehicles</a>, <a href="/wiki/Inventory" title="Inventory">inventories</a>, <a href="/wiki/Capital_equipment" class="mw-redirect" title="Capital equipment">equipment</a>, <a href="/wiki/Private_collection" title="Private collection">art collections</a>, <a href="/wiki/Precious_metals" class="mw-redirect" title="Precious metals">precious metals</a>, <a href="/wiki/Rare-earth_metals" class="mw-redirect" title="Rare-earth metals">rare-earth metals</a>, Industrial metals, and crops. The physical health of tangible assets deteriorate over time. As a result, asset managers use <a href="/wiki/Deterioration_modeling" title="Deterioration modeling">deterioration modeling</a> to predict the future conditions of assets.<sup id="cite_ref-:3_14-0" class="reference"><a href="#cite_note-:3-14"><span class="cite-bracket">[</span>14<span class="cite-bracket">]</span></a></sup> <a href="/wiki/Depreciation" title="Depreciation">Depreciation</a> 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.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (August 2023)">citation needed</span></a></i>]</sup> </p><p>Tangible assets such as art, furniture, stamps, gold, wine, toys and books are recognized as an asset class in their own right.<sup id="cite_ref-ReferenceA_15-0" class="reference"><a href="#cite_note-ReferenceA-15"><span class="cite-bracket">[</span>15<span class="cite-bracket">]</span></a></sup> 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. </p> <div class="mw-heading mw-heading3"><h3 id="Wasting_Asset">Wasting Asset</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Asset&action=edit&section=10" title="Edit section: Wasting Asset"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>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.<sup id="cite_ref-16" class="reference"><a href="#cite_note-16"><span class="cite-bracket">[</span>16<span class="cite-bracket">]</span></a></sup> An asset classified as wasting may be treated differently for tax and other purposes than one that does not lose value; this may be accounted for by applying <a href="/wiki/Depreciation" title="Depreciation">depreciation</a>. </p> <div class="mw-heading mw-heading3"><h3 id="Comparison:_current_assets,_liquid_assets_and_absolute_liquid_assets"><span id="Comparison:_current_assets.2C_liquid_assets_and_absolute_liquid_assets"></span>Comparison: current assets, liquid assets and absolute liquid assets</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Asset&action=edit&section=11" title="Edit section: Comparison: current assets, liquid assets and absolute liquid assets"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <table class="wikitable"> <tbody><tr> <th>Current assets</th> <th>Liquid assets</th> <th>Absolute liquid assets </th></tr> <tr> <td>Stocks</td> <td></td> <td> </td></tr> <tr> <td>Prepaid expenses</td> <td></td> <td> </td></tr> <tr> <td>Bills receivable</td> <td>Bills receivable</td> <td> </td></tr> <tr> <td>Cash in hand</td> <td>Cash in hand</td> <td>Cash in hand </td></tr> <tr> <td>Cash at bank</td> <td>Cash at bank</td> <td>Cash at bank </td></tr> <tr> <td>Accrued incomes</td> <td>Accrued incomes</td> <td>Accrued incomes </td></tr> <tr> <td>Loans and advances (short term)</td> <td>Loans and advances (short term)</td> <td>Loans and advances (short term) </td></tr> <tr> <td>Trade investments (short term)</td> <td>Trade investments (short term)</td> <td>Trade investments (short term) </td></tr></tbody></table> <div class="mw-heading mw-heading2"><h2 id="See_also">See also</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Asset&action=edit&section=12" title="Edit section: See also"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1235681985">.mw-parser-output .side-box{margin:4px 0;box-sizing:border-box;border:1px solid #aaa;font-size:88%;line-height:1.25em;background-color:var(--background-color-interactive-subtle,#f8f9fa);display:flow-root}.mw-parser-output .side-box-abovebelow,.mw-parser-output .side-box-text{padding:0.25em 0.9em}.mw-parser-output .side-box-image{padding:2px 0 2px 0.9em;text-align:center}.mw-parser-output .side-box-imageright{padding:2px 0.9em 2px 0;text-align:center}@media(min-width:500px){.mw-parser-output .side-box-flex{display:flex;align-items:center}.mw-parser-output .side-box-text{flex:1;min-width:0}}@media(min-width:720px){.mw-parser-output .side-box{width:238px}.mw-parser-output .side-box-right{clear:right;float:right;margin-left:1em}.mw-parser-output .side-box-left{margin-right:1em}}</style><style data-mw-deduplicate="TemplateStyles:r1237033735">@media print{body.ns-0 .mw-parser-output .sistersitebox{display:none!important}}@media screen{html.skin-theme-clientpref-night .mw-parser-output .sistersitebox img[src*="Wiktionary-logo-en-v2.svg"]{background-color:white}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .sistersitebox img[src*="Wiktionary-logo-en-v2.svg"]{background-color:white}}</style><div class="side-box side-box-right plainlinks sistersitebox"><style data-mw-deduplicate="TemplateStyles:r1126788409">.mw-parser-output .plainlist ol,.mw-parser-output .plainlist ul{line-height:inherit;list-style:none;margin:0;padding:0}.mw-parser-output .plainlist ol li,.mw-parser-output .plainlist ul li{margin-bottom:0}</style> <div class="side-box-flex"> <div class="side-box-image"><span class="noviewer" typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/f/ff/Wikidata-logo.svg/40px-Wikidata-logo.svg.png" decoding="async" width="40" height="22" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/ff/Wikidata-logo.svg/60px-Wikidata-logo.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/ff/Wikidata-logo.svg/80px-Wikidata-logo.svg.png 2x" data-file-width="1050" data-file-height="590" /></span></span></div> <div class="side-box-text plainlist"><a href="/wiki/Wikidata" title="Wikidata">Wikidata</a> has the property: <ul><li><span class="mw-valign-middle" typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/a/a8/Disc_Plain_blue_dark.svg/4px-Disc_Plain_blue_dark.svg.png" decoding="async" width="4" height="4" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/a/a8/Disc_Plain_blue_dark.svg/6px-Disc_Plain_blue_dark.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/a/a8/Disc_Plain_blue_dark.svg/8px-Disc_Plain_blue_dark.svg.png 2x" data-file-width="460" data-file-height="460" /></span></span> <b><i><a href="https://www.wikidata.org/wiki/Property_talk:P2403" class="extiw" title="d:Property talk:P2403">total assets (P2403)</a></i></b> (see <span class="plainlinks"><a class="external text" href="https://query.wikidata.org/embed.html#SELECT%20%3FWikidata_item_%20%3FWikidata_item_Label%20%3Fvalue%20%3FvalueLabel%20%3FEnglish_Wikipedia_article%20%23Show%20data%20in%20this%20order%0A%7B%0A%09%3FWikidata_item_%20wdt%3AP2403%20%3Fvalue%20.%20%23Collecting%20all%20items%20which%20have%20P2403%20data%2C%20from%20whole%20Wikidata%20item%20pages%0A%09OPTIONAL%20%7B%3FEnglish_Wikipedia_article%20schema%3Aabout%20%3FWikidata_item_%3B%20schema%3AisPartOf%20%3Chttps%3A%2F%2Fen.wikipedia.org%2F%3E%20.%7D%20%23If%20collected%20item%20has%20link%20to%20English%20Wikipedia%2C%20show%20that%0A%09SERVICE%20wikibase%3Alabel%20%7B%20bd%3AserviceParam%20wikibase%3Alanguage%20%22en%22%20%20%7D%20%23Show%20label%20in%20this%20language.%20%22en%22%20is%20English.%20%20%20%0A%7D%0ALIMIT%201000">uses</a></span>)</li></ul></div></div> </div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1235681985"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1237033735"><div class="side-box side-box-right plainlinks sistersitebox"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1126788409"> <div class="side-box-flex"> <div class="side-box-image"><span class="noviewer" typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/9/99/Wiktionary-logo-en-v2.svg/40px-Wiktionary-logo-en-v2.svg.png" decoding="async" width="40" height="40" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/9/99/Wiktionary-logo-en-v2.svg/60px-Wiktionary-logo-en-v2.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/9/99/Wiktionary-logo-en-v2.svg/80px-Wiktionary-logo-en-v2.svg.png 2x" data-file-width="512" data-file-height="512" /></span></span></div> <div class="side-box-text plainlist">Look up <i><b><a href="https://en.wiktionary.org/wiki/Special:Search/asset" class="extiw" title="wiktionary:Special:Search/asset">asset</a></b></i> in Wiktionary, the free dictionary.</div></div> </div> <ul><li><a href="/wiki/Assets_under_management" title="Assets under management">Assets under management</a> (AUM)</li> <li><a href="/wiki/Purchase_price_allocation" title="Purchase price allocation">Purchase price allocation</a></li></ul> <div class="mw-heading mw-heading2"><h2 id="References">References</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Asset&action=edit&section=13" title="Edit section: References"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1239543626">.mw-parser-output .reflist{margin-bottom:0.5em;list-style-type:decimal}@media screen{.mw-parser-output .reflist{font-size:90%}}.mw-parser-output .reflist .references{font-size:100%;margin-bottom:0;list-style-type:inherit}.mw-parser-output .reflist-columns-2{column-width:30em}.mw-parser-output .reflist-columns-3{column-width:25em}.mw-parser-output .reflist-columns{margin-top:0.3em}.mw-parser-output .reflist-columns ol{margin-top:0}.mw-parser-output .reflist-columns li{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .reflist-upper-alpha{list-style-type:upper-alpha}.mw-parser-output .reflist-upper-roman{list-style-type:upper-roman}.mw-parser-output .reflist-lower-alpha{list-style-type:lower-alpha}.mw-parser-output .reflist-lower-greek{list-style-type:lower-greek}.mw-parser-output .reflist-lower-roman{list-style-type:lower-roman}</style><div class="reflist reflist-columns references-column-width" style="column-width: 30em;"> <ol class="references"> <li id="cite_note-O'Sullivan_2003_272-1"><span class="mw-cite-backlink">^ <a href="#cite_ref-O'Sullivan_2003_272_1-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-O'Sullivan_2003_272_1-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><style data-mw-deduplicate="TemplateStyles:r1238218222">.mw-parser-output cite.citation{font-style:inherit;word-wrap:break-word}.mw-parser-output .citation q{quotes:"\"""\"""'""'"}.mw-parser-output .citation:target{background-color:rgba(0,127,255,0.133)}.mw-parser-output .id-lock-free.id-lock-free a{background:url("//upload.wikimedia.org/wikipedia/commons/6/65/Lock-green.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-limited.id-lock-limited a,.mw-parser-output .id-lock-registration.id-lock-registration a{background:url("//upload.wikimedia.org/wikipedia/commons/d/d6/Lock-gray-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-subscription.id-lock-subscription a{background:url("//upload.wikimedia.org/wikipedia/commons/a/aa/Lock-red-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .cs1-ws-icon a{background:url("//upload.wikimedia.org/wikipedia/commons/4/4c/Wikisource-logo.svg")right 0.1em center/12px no-repeat}body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-free a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-limited a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-registration a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-subscription a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .cs1-ws-icon a{background-size:contain;padding:0 1em 0 0}.mw-parser-output .cs1-code{color:inherit;background:inherit;border:none;padding:inherit}.mw-parser-output .cs1-hidden-error{display:none;color:var(--color-error,#d33)}.mw-parser-output .cs1-visible-error{color:var(--color-error,#d33)}.mw-parser-output .cs1-maint{display:none;color:#085;margin-left:0.3em}.mw-parser-output .cs1-kern-left{padding-left:0.2em}.mw-parser-output .cs1-kern-right{padding-right:0.2em}.mw-parser-output .citation .mw-selflink{font-weight:inherit}@media screen{.mw-parser-output .cs1-format{font-size:95%}html.skin-theme-clientpref-night .mw-parser-output .cs1-maint{color:#18911f}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .cs1-maint{color:#18911f}}</style><cite id="CITEREFO'SullivanSheffrin2021" class="citation book cs1"><a href="/wiki/Arthur_O%27Sullivan_(economist)" title="Arthur O'Sullivan (economist)">O'Sullivan, Arthur</a>; Sheffrin, Steven M. (2021). <i>Economics: Principles in Action</i>. Washington, DC: Pearson Prentice Hall. p. 271. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/978-0-13-063085-8" title="Special:BookSources/978-0-13-063085-8"><bdi>978-0-13-063085-8</bdi></a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=Economics%3A+Principles+in+Action&rft.place=Washington%2C+DC&rft.pages=271&rft.pub=Pearson+Prentice+Hall&rft.date=2021&rft.isbn=978-0-13-063085-8&rft.aulast=O%27Sullivan&rft.aufirst=Arthur&rft.au=Sheffrin%2C+Steven+M.&rfr_id=info%3Asid%2Fen.wikipedia.org%3AAsset" class="Z3988"></span></span> </li> <li id="cite_note-CPA-2"><span class="mw-cite-backlink"><b><a href="#cite_ref-CPA_2-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFSiegelDauberShim2005" class="citation book cs1">Siegel, J. G.; Dauber, N.; Shim, J. K. (2005). <i>The Vest Pocket CPA</i>. John Wiley & Sons. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/978-0471708759" title="Special:BookSources/978-0471708759"><bdi>978-0471708759</bdi></a>. <a href="/wiki/OCLC_(identifier)" class="mw-redirect" title="OCLC (identifier)">OCLC</a> <a rel="nofollow" class="external text" href="https://search.worldcat.org/oclc/56599007">56599007</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=The+Vest+Pocket+CPA&rft.pub=John+Wiley+%26+Sons&rft.date=2005&rft_id=info%3Aoclcnum%2F56599007&rft.isbn=978-0471708759&rft.aulast=Siegel&rft.aufirst=J.+G.&rft.au=Dauber%2C+N.&rft.au=Shim%2C+J.+K.&rfr_id=info%3Asid%2Fen.wikipedia.org%3AAsset" class="Z3988"></span>There are different methods of assessing the monetary value of the assets recorded on the Balance Sheet. In some cases, the <i>Historical Cost</i> 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 <a href="/wiki/Fair_market_value" title="Fair market value">fair market value</a> of the asset is used to determine the value shown on the balance sheet.</span> </li> <li id="cite_note-FinanceDict-3"><span class="mw-cite-backlink"><b><a href="#cite_ref-FinanceDict_3-0">^</a></b></span> <span class="reference-text">J. Downes, J. E. Goodman, <i>Dictionary of Finance & Investment Terms</i>, Barron's Financial Guides, 2003</span> </li> <li id="cite_note-CPA_Finance-4"><span class="mw-cite-backlink">^ <a href="#cite_ref-CPA_Finance_4-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-CPA_Finance_4-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"> J. Downes, J. E. Goodman, <i>Dictionary of Finance & Investment Terms</i>, Barron's Financial Guides, 2003; and J. G. Siegel, N. Dauber & J. K. 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title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.ifrs.org&rft.atitle=IFRS&rft_id=https%3A%2F%2Fwww.ifrs.org%2Fissued-standards%2Flist-of-standards%2Fconceptual-framework%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AAsset" class="Z3988"></span></span> </li> <li id="cite_note-auto-7"><span class="mw-cite-backlink"><b><a href="#cite_ref-auto_7-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.fasb.org/Page/ShowPdf?path=Concepts_Statement_8-Chapter_4-Elements.pdf&title=CONCEPTS+STATEMENT+NO.+8%E2%80%94CONCEPTUAL+FRAMEWORK+FOR+FINANCIAL+REPORTING%E2%80%94CHAPTER+4%2C+ELEMENTS+OF+FINANCIAL+STATEMENTS&acceptedDisclaimer=true&Submit=">"CON 8.4"</a>. <i>www.fasb.org</i>.</cite><span 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University of Toronto. <a href="/wiki/Hdl_(identifier)" class="mw-redirect" title="Hdl (identifier)">hdl</a>:<a rel="nofollow" class="external text" href="https://hdl.handle.net/1807%2F97601">1807/97601</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adissertation&rft.title=The+Application+of+Data+Analytics+to+Asset+Management%3A+Deterioration+and+Climate+Change+Adaptation+in+Ontario+Roads&rft.degree=PhD&rft.inst=University+of+Toronto&rft.date=2019-11-22&rft_id=info%3Ahdl%2F1807%2F97601&rft.aulast=Piryonesi&rft.aufirst=Sayed+Madeh&rft_id=https%3A%2F%2Fhdl.handle.net%2F1807%2F97601&rfr_id=info%3Asid%2Fen.wikipedia.org%3AAsset" class="Z3988"></span></span> </li> <li id="cite_note-ReferenceA-15"><span class="mw-cite-backlink"><b><a href="#cite_ref-ReferenceA_15-0">^</a></b></span> <span class="reference-text">Downes, John; Goodman, Jordan Elliot. <i>Finance and Investment Handbook</i>, Sixth Edition, Barron's Educational Series, Inc., 2003.</span> </li> <li id="cite_note-16"><span class="mw-cite-backlink"><b><a href="#cite_ref-16">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFReference-OED-wasting" class="citation encyclopaedia cs1"><span class="id-lock-subscription" title="Paid subscription required"><a rel="nofollow" class="external text" href="https://www.oed.com/view/Entry/226060">"wasting"</a></span>. <i><a href="/wiki/Oxford_English_Dictionary" title="Oxford English Dictionary">Oxford English Dictionary</a></i> (Online ed.). <a href="/wiki/Oxford_University_Press" title="Oxford University Press">Oxford University Press</a>.</cite><span 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