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The assets of a business including land, buildings, machinery, and all equipment permanently employed.
Copyright © 2012, Campbell R. Harvey. All Rights Reserved.

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.
Farlex Financial Dictionary. © 2012 Farlex, Inc. All Rights Reserved


large items of capital such as a PRODUCTION LINE or furnace used in production. See MACHINERY, EQUIPMENT, CAPITAL STOCK, FIXED ASSET.
Collins Dictionary of Business, 3rd ed. © 2002, 2005 C Pass, B Lowes, A Pendleton, L Chadwick, D O’Reilly and M Afferson
References in periodicals archive ?
plant names, and explication of Bedouin plant classification, there are interesting observations based on the author's interaction with the Bedouin tribes of the Najd.
Plant classification 4.08 The clue used in the first phase was helpful for creating conditions for the classification of plants.
Today, plant classification has become much more complex.
From the time of his death in 1778, Linnaeus enjoyed a great reputation in the history of science as a path breaker in the history of botany; he both made botany accessible and introduced a binomial sexual system of plant classification based on genus and species.
The systematic classification of plants is called taxonomy and those botanists who are especially interested in plant classification are called taxonomists.
The purpose of this study was three-fold: 1) to determine if Ohioans on public water supplies are receiving optimally fluoridated water, 2) to determine the knowledge level of water treatment plant operators who fluoridate drinking water, and 3) to compare small and large water treatment plants based on selection and maintenance of the optimal fluoride concentration, factors responsible for variation in optimal fluoride level, customer usage, plant classification, and type of fluoride compound used.
Measurement of biological and historical influences on plant classification. Taxon 3: 357-370.
The magazine also has an article on botany and plant classification and development prior to the modern gardening era from the 1500s.
The plant classification scheme of Fehr and Caviness (1977) as well as the extended BBCH (acronym derived from Basf, Bayer, Ciba Giegy, Hoechst) scale (Stauss, 1994) were found to be designed for classifying plants not individual fruit.