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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 ?
Ragwort is one of the most frequent causes of plant poisoning of livestock in Britain.
Most plant poisoning reports concern children less than three years old, and most involve house plants in the arum family--notably dieffenbachia and philodendron.
In 2008, the average amount claimed for plant poisoning was $427.