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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 ?
2001) and naturally occurring plant toxins (Beier and Nigg 1994; Wood 1979).
At CSIRO Livestock Industries' Australian Animal Health Laboratory (AAHL), scientists ate taking a proteomic approach to understanding Johne's disease in sheep and cattle; deadly viruses called Hendra and Nipah, which have been discovered in fruit bats; and the effects of plant toxins on grazing animals.
While a genetically modified plant and a regular plant may have the same profile for plant toxins, it's possible genetically modified plants "could also contain unexpected high concentrations of plant toxicants," Matthews wrote.
Though no scientifically valid study has shown that altered foods are toxic, some researchers believe it's possible that genetic manipulation could enhance natural plant toxins in unexpected ways.
The program for the evening was entitled 'Artificial Chromosomes and Plant Toxins as Therapeutic Agents'.