fixed asset

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Related to Noncurrent asset: current assets

fixed′ as′set


n.
a long-term asset, as a tract of land.
Translations
References in periodicals archive ?
So the original position taken by the accounting profession was that the cash surrender value, less any policy loans that were intended to be satisfied by set-off, should be shown as a noncurrent asset. Also, the portion of the insurance premium shown as an expense would be the difference between the premium payment and the increase in cash surrender value.
In contrast, under the equity method, the net investment in joint ventures is presented as a single-line, noncurrent asset item on Serco's balance sheet, and Serco's sham of its joint ventures' net income is displayed as a single-line item (investment revenue) on its income statement Both methods produce the same shareholders' equity and net income.
The asset for an overfunded plan shall be classified as a noncurrent asset in a classified statement of financial position.
They are reported in the statement of financial position as a current or noncurrent asset on an individual basis at fair value.
million due to the posting of gain on sales of noncurrent assets.
According to the decision, Selectium Bulgaria will take over HP Bulgaria's current hardware support contracts, and will acquire control over part of the company's noncurrent assets, including hardware, machinery, office equipment, motor vehicles, etc.
Here are some June 30 "other real estate owned" numbers with a ratio of noncurrent assets plus OREO to assets for perspective:
Therefore, company's assets are divided into noncurrent assets (NCA) and current assets (CA).
This was due to the increase in Current Assets by 5.4% and increase in Noncurrent Assets by 10.4%.
The company also has restricted cash of 23.1 million located on the consolidated balance sheet under noncurrent assets as of Dec.
Several studies show that recognition of impairment losses in noncurrent assets was carried out by entities before accounting standardization agencies established specific recognition and measurement criteria.