保存先:
| 第一著者: | |
|---|---|
| フォーマット: | Recurso digital |
| 言語: | 英語 |
| 出版事項: |
Zenodo
2025
|
| オンライン･アクセス: | https://doi.org/10.5281/zenodo.16893370 |
| タグ: |
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目次:
- <p>The phrase "fixed asset" is used in accounting for assets and property that cannot be quickly turned into cash. It is also known as a non-current asset or PP&E. Like liquid assets like cash or bank accounts, this may be compared to what's happening right now. The term "fixed assets" is often reserved for physical possessions. In addition, an asset that is not sold directly to the customers or end-users of a corporation is considered a fixed or non-current asset. Inventories (flour, yeast, etc.), sales value due to the company from customers (debtors or accounts receivable), cash on hand, and other liquid assets would make up a bakery's current assets. Items such as the bread oven, delivery vans, cash registers, etc., are considered non-current assets. Consumers are not directly sold any of the aforementioned non-current assets. Land, buildings, cars, furniture, office supplies, computers, fixtures, fittings, and machinery are all examples of fixed assets. These are valuable things that the organisation has purchased and will use for a long time. Compared to assets with a shorter lifespan, they often enjoy preferential tax treatment (depreciation allowance). Assets whose cost can be reliably assessed and whose future economic advantage is likely to come into the company are considered fixed assets according to International Accounting Standard (IAS) 16. Financial accounting, preventative maintenance, and theft prevention are the goals of fixed assets management, an accounting procedure. Maintaining tabs on a company's fixed assets—their number, quality, maintenance history, and depreciation status—is a major headache for many businesses. Serially numbered Asset Tags, often equipped with bar codes for precise reading, are a common method for monitoring fixed assets. The asset owner may conduct periodic inventory counts using a mobile barcode scanner and generate reports based on the results.</p>