other assets

Other Assets

On a balance sheet, assets of low value. Examples include scrap and prepaid expenses; other assets are listed in a single place on the balance sheet to save space and time.

other assets

Assets of relatively small value. For financial reporting purposes, firms frequently combine small assets into a single category rather than listing each item separately.

References in periodicals archive ?

Of course, property and other assets physically located in the U.

Structuring asset ownership in the global economy: financial executives may be able to boost returns on investments and pare risk by moving assets out of one jurisdiction and into another. But it's a complex area that needs to be fully explored, both in terms of legal entities and locations

Many details are available through other assets in the repository such as policy and reference documents, tutorials, continuous learning modules, DAU guidebooks, handbooks, best practices, lessons learned, product development tools, and online discussions on a specific topic/issue, etc.

Alumni and currently registered students can reach back for job performance support to access formal course materials and other assets in the repository through many different web site channels.

Knowledge sharing, communities of practice, and Learning Asset Integration--Dau's major initiatives

SFAS 142 requires, however, that the fair market value of the reporting unit be assigned to these and all other assets in order to determine the residual value of the unit's goodwill.

While this might result in goodwill being written down more often than other assets (a conservative result), the obvious question is why not, if the new standard is better, extend the new rule to other assets, superceding SFAS 121?

Users' Comments on SFAS 141 and 142 on Business Combinations and Goodwill

This proved especially true during the first nine months of 1987, when TAA services were recommending steady reductions in equity holdings because stocks were overvalued in relation to other assets.