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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 ?
Biennial plants, like carrots, broccoli and onions, grow through the first summer, are over-wintered, then midway through the following season produce flowering stalks, bearing seed.
Choose a sunny, warm site with shelter from the wind and keep annuals and biennial plants apart from perennials so that when they have finished flowering the are a can be dug over and re-sown without disturbing the roots of permanent plants.
Don't forget this is an opportune time to collect ripe seeds from annuals, perennials and biennial plants.
PREPAREa small area of soil where you can sow seeds of some biennial plants which will then produce flowers next year.