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бухгалтерский учет
среднесрочный актив (актив, полезный срок службы которого превышает 1 год (т. е. он обладает более высоким потенциалом, чем требуется компании в данный год); обычно это актив со сроком полезного использования от 1 до 10 лет, который должен быть использован или продан в течение данного периода (напр., транспортное средство, оборудование, низколиквидная ценная бумага, некоторые здания и т. п.))
синоним
Смотрите также
общая лексика
продукт реакции
бухгалтерский учет
класс [тип] активов (определенная группа активов (напр., акции, облигации, денежные средства, основные средства, текущие активы и т. п.))
A fixed asset, also known as long-lived assets or property, plant and equipment (PP&E), is a term used in accounting for assets and property that may not easily be converted into cash. Fixed assets are different from current assets, such as cash or bank accounts, because the latter are liquid assets. In most cases, only tangible assets are referred to as fixed.
While IAS 16 (International Accounting Standard) does not define the term "Fixed Asset", it is often colloquially considered a synonym for property, plant and equipment. According to IAS 16.6, property, plant and equipment are tangible items that:
(a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes and
(b) are expected to be used during more than one period."
Fixed assets are one of two types:
A fixed asset can also be defined as an asset not directly sold to a firm's consumers or end-users.