Assets


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Assets

A firm's productive resources.

Asset

In accounting, anything of value that a person or firm buys. Assets can be physical, such as real estate or stocks, a claim on debts, such as accounts receivable or liens, or a right, such as a patent. Of crucial importance to assets is their relative liquidity, or the ease with which they can be converted to cash. Liquid assets are often thought to be more useful than illiquid assets. See also: Tangible asset, Intangible asset.
References in periodicals archive ?
Generally, 50% of a student's income (e.g., from the sale of investment assets) is presumed to be available to fund college expenses, while the parents' income is assessed at rates from 22%-47%.
"But other measures, or a mix of measures, can have as much or more relevance than fair value, depending on the nature and circumstances of the assets and liabilities being analyzed, and the type of analysis that you are doing," he explains.
The Nikko AM group has been active in the offshore Indian asset management market for over a decade and was an early adopter of the Foreign Institutional Investor ("FII") designation in India via the group's regional base in Singapore.
Second, the value of the remaining assets, which are transferred to one or more qualifying charities at the end of the trust term, is a charitable gift.
* High-tech assets must be packaged and palletized by reverse logistics suppliers.
Put away as much as you can in your qualified plan because assets in qualified plans under ERISA are not subject to attachment.
One of the consequences of this new arrangement will be when lending to high quality assets, banks under Basel II will be able to make more profit, or drop their rates, while maintaining the same profitability.
The course curriculum is designed and focused to bring the flail range of disparate skills together that are necessary to achieve effective re-deployment of industrial assets. This skills combination is a distinct and measurable knowledge/competency set (a "surplus asset IQ") required for effective management and conducting good business in this arena.
If the tax deduction is less than the financial statement compensation expense, the write-off of the remaining deferred tax asset is charged against the APIC pool.
On the same date as the second transaction, the tax-payer acquired from Seller i the assets and business operations of Seller 1, a firm engaged in the research, design, manufacture, and marketing of Product X in the United States.
However, this results in cash being tied up in relatively unproductive assets (additional inventory).
The DAU is integrating learning assets and maintaining a continuous presence to the AT&L community via online resources like the AT&L Knowledge Sharing System (AKSS), Acquisition Community Connection (ACC), the Acker Library, the Virtual Campus, and the Continuous Learning Center (CLC).