fixed assets account - определение. Что такое fixed assets account
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Что (кто) такое fixed assets account - определение

Fixed Assets Register; Fixed assets register

Fixed asset register         
A fixed asset register (FAR) is nothing more than a list of fixed assets that belong to an entity. Traditionally the fixed asset register was maintained in written form by a bookkeeper using a book that was set aside specifically for that purpose.
Fixed assets management         
  • thumb
Fixed assets management is an accounting process that seeks to track fixed assets for the purposes of financial accounting, preventive maintenance, and theft deterrence.
Fixed investment         
Fixed investment in economics is the purchasing of newly produced fixed capital. It is measured as a flow variable – that is, as an amount per unit of time.

Википедия

Fixed asset register

A fixed asset register (FAR) is a list of fixed assets that belong to an entity. Traditionally the fixed asset register was maintained in written form by a bookkeeper using a book that was set aside specifically for that purpose. Nowadays, it is more often held in electronic format in an accounting system.

The main purpose of a fixed asset register is to keep track of the book value of the assets and determine depreciation to be calculated and recorded for management and taxation purposes. A secondary purpose is to allow for the easy identification of an asset by assigning each asset a unique ID which may be printed on labels in the form of a barcode.