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fixed asset
(redirected from Fixed assets)

    Also found in: Dictionary/thesaurus, Legal, Acronyms, Wikipedia, Hutchinson 0.03 sec.
Fixed asset
Long-lived property owned by a firm that is used by a firm in the production of its income. Tangible fixed assets include real estate, plant, and equipment. Intangible fixed assets include patents, trademarks, and customer recognition.
fixed asset
An asset not readily convertible to cash that is used in the normal course of business. Examples of fixed assets include machinery, buildings, and fixtures. A firm whose total assets are made up primarily of fixed assets is in a less liquid financial position, thus entailing greater risk of a big tumble in profits if its revenues fall.


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