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The assets of a business including land, buildings, machinery, and all equipment permanently employed.

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.


large items of capital such as a PRODUCTION LINE or furnace used in production. See MACHINERY, EQUIPMENT, CAPITAL STOCK, FIXED ASSET.
References in periodicals archive ?
In this paper, a feed forward neural network is used to automate the leaf recognition for plant classification.
From the time of his death in 1778, Linnaeus enjoyed a great reputation in the history of science as a path breaker in the history of botany; he both made botany accessible and introduced a binomial sexual system of plant classification based on genus and species.
The purpose of this study was three-fold: 1) to determine if Ohioans on public water supplies are receiving optimally fluoridated water, 2) to determine the knowledge level of water treatment plant operators who fluoridate drinking water, and 3) to compare small and large water treatment plants based on selection and maintenance of the optimal fluoride concentration, factors responsible for variation in optimal fluoride level, customer usage, plant classification, and type of fluoride compound used.
A system known as V/A/T plant classification provides a useful structure for classifying and analyzing manufacturing operations, providing managers with valuable perspectives about how to manage their process effectively Let's look at how various stock and time buffers that are required to support the drum-buffer-rope (DBR) logistical system are used in each type of plant environment.
Measurement of biological and historical influences on plant classification.