Long-term assets


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Related to Long-term assets: current assets, Long-term liabilities

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.

Fixed Asset

An asset with a long-term useful life that a company uses to make its products or provide its services. Strictly speaking, a fixed asset is any asset that the company does not expect to sell for at least a year, but the term often refers to assets a company expects to have indefinitely. Common examples of fixed assets are real estate and factories, which a company holds for long periods of time.
References in periodicals archive ?
Over the life of the firm, the total expenditures on long-term assets, such as the plant, property and equipment, amounted to just over $2 billion.
The article implied that a higher net long-term assets ratio results in an increased asset-side interest rate risk.
1) In the corporate finance literature, long-term asset accruals have been shown as a valid measure of capital investment (Hsiao and Li, 2013).
Whether the prices of long-term assets should be expected to behave more volatile or less volatile than the prices of short-term assets is a heatly debated and contentious issue in financial economics.
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.
First, we don't finance long-term assets with short-term debt.
In connection with the acquisition of the long-term assets, certain clients of Columbia Management Advisors, LLC (including the Columbia Funds) have a new investment adviser, RiverSource Investments, LLC, which is now known as Columbia Management Investment Advisers, LLC.
Speaking on the Future Fund, Prof Chan said theoretically long-term assets have a higher return than assets with higher liquidity, for example stocks.
With large holdings in all major asset classes, our industry serves as the principal investors in the bonds, mortgages, and real estate that represent long-term assets in our economy.
These latest acquisitions reflect the continued interest among high-quality corporations to match their long-term assets with long-term financing while utilizing the tailored financing provided by W.
Segregation of an active trader's positions from investments held for long-term is crucial to protecting these long-term assets from MTM treatment.
Investing activities are the acquisition and disposal of long-term assets and other investments that are not included in cash and cash equivalents.