Average Total Assets


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Average Total Assets

The value of assets a person or company has, on average, over a period of time. One calculates the average total assets by adding the value of assets at the beginning of an accounting period to the value at the end and dividing by two.
References in periodicals archive ?
Before the crisis, average total assets turnover ratio (X11) for industrial companies stood at 1,17, however it fell during 2007-2009.
The two denominators, total assets and average total assets, can be compared.
LEVERAGE = ratio of total debt to average total assets
The return on average total assets achieved for the period is 9%.
Return on average total assets improved substantially to 4.3 per cent from 3.8 per cent.
TRS asset growth, however, was driven more by TRSs with nonnegative net income: Average total assets per TRS with negative income were flat at around $20 million during the sample period, whereas average total assets for TRSs with nonnegative income grew from $93 million in 2001 to $466 million in 2004.
The Company's second quarter 2006 net income resulted in a 13.88 percent return on average common stockholders' equity and a 1.03 percent return on average total assets, as compared to 18.57 percent and 1.26 percent, respectively, for the prior year period.
Lebanese banks had average total assets of 1,316 billion Lebanese pounds (approximately US$869 million) at the end of 2000.
The decrease in profit was said to be due mainly to a decline in average total assets.
The lowest (highest) quintile of firms has operating accruals equal to -17.9 (6.9) percent of average total assets. The pattern of short interest across these portfolios is relatively constant (ranges from 1.24 percent for the lowest quintile to 1.25 percent for the highest quintile, with quintile 4 having the lowest short interest).
Consistent with Sloan (1996), we define ROA as operating income deflated by contemporaneous average total assets (for parsimony, we suppress cross-sectional firm subscripts throughout the study):