ECONOMIC CONTENT AND ESSENCE OF THE CONCEPT OF LONG-TERM ASSETS IN INDUSTRIAL ENTERPRISES
https://doi.org/10.5281/zenodo.15081036
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The company's balance sheet includes current assets such as machinery, buildings, patents, liabilities, small businesses and entrepreneurship, fixed assets, and financial positionAbstract
In this article, the company's balance sheet shows current assets below current assets. These assets are held by the company for the purpose of producing goods or services, not for resale in the normal course of business. For example, machinery, buildings, patents, or licenses can be fixed assets of a company. A fixed asset does not really need to be repaired because it cannot be moved. Many fixed assets can be permanently moved or even removed from the business. For example, a laptop or furniture can be considered fixed assets if their value exceeds the capitalization limit.
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