fixed asset

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Fixed asset

Long-lived property owned by a firm that is used by a firm in the production of its income. Tangible fixed assets include real estate, plant, and equipment. Intangible fixed assets include patents, trademarks, and customer recognition.

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.

fixed asset

An asset not readily convertible to cash that is used in the normal course of business. Examples of fixed assets include machinery, buildings, and fixtures. A firm whose total assets are made up primarily of fixed assets is in a less liquid financial position, thus entailing greater risk of a big tumble in profits if its revenues fall.
References in periodicals archive ?
In equilibrium, this interest rate is too high, which, by arbitrage, forces the secondary-market price for the long-term asset to be too low.
(1) In the corporate finance literature, long-term asset accruals have been shown as a valid measure of capital investment (Hsiao and Li, 2013).
Unfortunately, many of our participants do not seem to have established a long-term asset allocation policy that provides them adequate diversification.
At the same time, cash is not a good long-term asset because it has no earnings power.
This theory is basically only a hypothesis which holds that the return on holding a long-term asset to maturity is equal to the expected return on repeated investment in a series of short-term assets if both strategies exhibit the same (systematic) risk in terms of consumption at the maturity date.
No rational hospital subject to the ultimate discipline of the capital market will deliberately perpetuate inpatient overcapacity as the time for long-term asset renewal approaches.
The CMC Portfolio acquisition also increases the total assets under management by CHCI under its long-term asset management agreement covering Reston Station and other assets of CDS.
The publication of this Framework is important to promote consideration and understanding of climate change issues in the management of large, long-term asset portfolios controlled by sovereign wealth funds, like the New Zealand Superannuation Fund, says James Shaw.
"For the buyer, this deal presented a unique opportunity to acquire a long-term asset in a prime Manhattan neighborhood that is clearly on the rise," said Berg.
'This new issuance is expected to expand the bank's long-term deposit base and boost its long-term asset growth,' the bank said.
A recent draft regulation seen by Europolitics (which may have been reworked in the meantime) provides for creating European long-term investment funds - ELTIFs - that would invest only in long-term asset classes.
Commenting on the completion, Johannes Meran, the chairman of Conwerta[euro](tm)s administrative board, said the move creates a platform for his company to expand its long-term asset management.