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Long-term assets

   Also found in: Wikipedia 0.07 sec.
Long-term assets
Value of property, equipment, and other capital assets minus the depreciation. This is an entry in the bookkeeping records of a company. It is usually established on a "cost" basis, and thus does not necessarily reflect the market value of the assets.


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AICPA Depreciation spreads the cost of long-term assets over time and computes depreciation for six separate reporting bases: book, federal, state, alternative minimum tax (AMT), adjusted current earnings and other.
AMORTIZATION OF FIXED ASSETS, INTANGIBLE ASSETS AND OTHER LONG-TERM ASSETS
DEPRECIATION AND AMORTIZATION OF PROPERTY, PLANT AND EQUIPMENT, INTANGIBLE ASSETS AND OTHER LONG-TERM ASSETS
 
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