fixed assets (capital)

См. также в других словарях:

• Fixed Assets Register — A Fixed Asset Register (FAR) is an accounting method used for major resources of a business.Fixed Assets are assets such as land, machines, office equipments, buildings, patents, trademarks, copyrights, etc. held for the purpose of production of… …   Wikipedia

• fixed assets — noun plural : tangible assets (as land, buildings, machinery, equipment) of a permanent or long term nature compare capital assets * * * fixed ˈassets [fixed assets] noun …   Useful english dictionary

• capital to fixed assets ratio — index of the capital invested in a business versus the worth of its permanent assets …   English contemporary dictionary

• Fixed assets —   Accounts which contain: • all non monetary assets the services of which are to be received over a period longer than one year (more than one accounting period). • accumulated depreciation accounts. • capital leasing accounts …   International financial encyclopaedia

• Revaluation of fixed assets — In finance, a revaluation of fixed assets is a technique that may be required to accurately describe the true value of the capital goods a business owns.Fixed assets are held by an enterprise for the purpose of producing goods or rendering… …   Wikipedia

• capital gains tax — The tax levied on profits from the sale of capital assets. A long term capital gain, which is achieved once an asset is held for at least 12 months, is taxed at a maximum rate of 20% (taxpayers in 28% tax bracket) and 10% (taxpayers in 15% tax… …   Financial and business terms

• capital commitments — commitments for capital expenditure Firm plans, usually approved by the board of directors in the case of companies, to spend sums of money on fixed assets Capital commitments must by law be shown by way of a note in the company accounts …   Big dictionary of business and management

• Fixed investment — in economics refers to investment in fixed capital, i.e. tangible capital goods (real means of production or residential buildings), or to the replacement of depreciated capital goods. Thus, fixed investment is investment in physical assets such… …   Wikipedia

• Fixed capital — is a concept in economics and accounting, first theoretically analysed in some depth by the economist David Ricardo. It refers to any kind of real or physical capital (fixed asset) that is not used up in the production of a product and is… …   Wikipedia

• capital — cap·i·tal 1 adj [Latin capitalis, from caput head, a person s life (as forfeit)] 1 a: punishable by death capital murder b: involving execution a capital case 2 [Medieval Latin capitalis chief, principal, from Latin …   Law dictionary

• assets — I noun available means, belongings, bona, capital, chattels, effects, estate, funds, goods, holdings, inventories, money, pecuniary resources, personal effects, personal resources, possessions, principal, property, reserves, resources, riches,… …   Law dictionary