Long-term assets


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Related to Long-term assets: current assets, Long-term liabilities

Long-term assets

Value of property, equipment, and other capital assets minus the depreciation. This is an entry in the bookkeeping records of a company. It is usually established on a "cost" basis, and thus does not necessarily reflect the market value of the assets.

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.
References in periodicals archive ?
Over the life of the firm, the total expenditures on long-term assets, such as the plant, property and equipment, amounted to just over $2 billion.
The article implied that a higher net long-term assets ratio results in an increased asset-side interest rate risk.
Stoinev pointed out that the assets of the Bulgarian Energy Holding, BEH, amount to EUR 195 M in response to the ex-Economy Minister Delyan Dobrev's claims that BEH have no other long-term assets except a building and a number of cars.
They will only be authorised, for example, to invest in long-term asset classes.
LTAA: Long-term asset accruals, measured as change in long-term assets (data6-data4) deflated by average total assets (data6).
These loans are rated Single A plus (A+) by PACRA, which denotes a strong capacity of timely financial commitments, and are secured by Mobilink's all present and future movable long-term assets.
The new service offers hedge fund managers greater flexibility in structuring their funds and managing illiquid or long-term assets.
Fed officials will rightly argue that they are able to hold these long-term assets to maturity without having to realize losses.
The topics include the development of accounting theory, international accounting, research methodology and theories on the uses of accounting information, financial statements, working capital, long-term assets and liabilities, leases, pensions and other post-retirement benefits, accounting for multiple entities, and financial reporting disclosure requirements and ethical responsibilities.
Without a developed debt market, many companies reverted to easily accessible short-term loans to finance their growth--including financing investments in long-term assets.
Debtors and stock should be shorter term assets and there are many forms of finance available, but take care that you do not use these to fund long-term assets as these facilities do go up and down depending on levels of business.
Ryan used the occasion to encourage the insurance industry, as proven managers of trillions of dollars in long-term assets, to bring leadership and clarity to a retirement environment which has largely become the responsibility, of the individual investor.