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Long-Term Assets |
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Long-Term Assets 1. Reported on the balance sheet, it's the value of a company's property, equipment and other capital assets, less depreciation. 2. A stock, bond or other asset that you plan on holding in your portfolio for a lengthy period of time. Notes: Be aware that these are usually recorded at the price at which they were purchased and so do not always reflect the current value of the assets. 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. How to thank TFD for its existence? Tell a friend about us, add a link to this page, add the site to iGoogle, or visit webmaster's page for free fun content. |
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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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Long-Term Assets