Long-term assets
Value of property, equipment and other capital assets minus the depreciation.
Business Definition for: long-term asset
Dictionary of Accounting Terms
long-term asset ...
Long-term assets
Definition: [crh] Value of property, equipment, and other capital assets minus the depreciation. This is an entry in theDefinition: bookkeeping records of a company.
gain or loss on the sale of a long-term asset
A non-operating item that results from the sale of a long-term asset for more (gain) or less (loss) than its carrying amount or book value.
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long-term assets - Assets like plant and equipment that are depreciated over terms of more than five years, and are likely to last that long, too.
long-term interest rate - The interest rate charged on long-term debt.
Long-Term Asset: A mutual fund that charges a commission to purchase its shares.
Long-Term Debt: Debt that becomes due after more than one year.
Long-Term Assets. Reported on the balance sheet, it's the value of a company's property, equipment and other capital assets, minus depreciation.
Long-Term Debt. Debt that becomes due after more than one year.
Long-Term Assets Tangible assets used in the operation of a business, but not expected to be consumed or converted into cash in the ordinary course of events within one year.
LONG-TERM ASSETS
Things owned by a business (ASSETS) with an expected life of a year or more. See FIXED ASSETS.
COMMERCIAL LOAN ...
Long-term asset that is not bought or sold in the normal course of business.
Capital Gain
Difference between an asset's purchase price and selling price, when the difference is positive.
A long-term asset allocation method, in which the investor seeks to assess an appropriate long-term "normal" asset mix that represents an ideal blend of controlled risk and enhanced return for the investor.
A long-term asset amortization indicates a rate of consumption of the asset as it is used in the business. Business owners can use amortization as a non-cash expense which reduces their taxable income.
Business Valuation Resources ...
A long-term asset, such as land or a building, not purchased or sold in the normal course of business.
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Personal Finance Glossary ...
A tangible long-term asset such as land, buildings or machinery, held for use rather than for processing or resale. Fixed assets are found on a company's balance sheet.
Fixed ChargeExpand/Collapse ...
Capital asset
A long-term asset, such as land or a building, not purchased or sold in the normal course of business.
capital asset: Long-term asset, such as land, equipment, and other fixed property.
capital expenditure: An amount spent to acquire or improve long-term assets, such as property or equipment.
Capital appreciationSee: Capital growth Capital appreciation fundSee: Aggressive growth fund Capital assetA long-term asset, such as land or a building, not purchased or sold in the normal course of business.
capital budget Plan for new acquisitions and replacements of long-term assets.Assets considered... capital budgeting Planning the most effective investment strategy in long-term projects in order...
Capital expenditures Amount used during a particular period to acquire or improve long-term assets such as property, plant or equipment. Capital flight The transfer of capital abroad in response to fears of political risk.
Amount allocated during the period to amortize the cost of acquiring long-term assets over the useful life of the assets. Depreciation tax shield The value of the tax write-off on depreciation of plant and equipment.
Long-term assets: The assets of a business that will be held for over one year. Those assets of a busi¬ness that are subject to depreciation (except for land).
Long-term debts: Debts that will not be paid off in one year.
Policy asset allocation A long-term asset allocation method, in which the investor seeks to assess an appropriate long-term "normal" asset mix that represents an ideal blend of controlled risk and enhanced return.
Depreciation and amortization are accounting transactions that record the loss in value of long-term assets. Here's an example of depreciation and amortization: A company buys a new machine for $5,000 that it expects to use 5 years and then discard.
Two additional categories of long-term assets relate to natural resources and intangible assets. Natural resources are reported at the sum of their acquisition and development cost.
To remedy a negative working capital position, a firm has these alternatives: (1) it can convert a long-term asset into a current asset-for example, by selling a piece of equipment or a building, by liquidating a long-term investment, ...
Their long-term assets may be used as collateral for loans. At the other end of the chain many state distributors have collapsed, as their vast inventories became unsaleable; many book retailers deserted bookselling to sell higher margin goods.
Sale and Leaseback: A company may sell its own debt-free property (long-term asset) to acquire working capital. After the sale, the former owner leases the property.
For equipment, real estate, and other long-term assets that you use in your business or for investment purposes, you should have records that show when and how you acquired the asset, its purchase price, the cost of any improvements, ...
How long should the records related to a business or other long-term asset be kept?
In the case of an asset, records related to the asset should generally be kept for as long as you have the asset plus three years.
As opposed to current assets such as accounts receivable and inventory that are expected to be converted into cash within one year, those with longer "lives" are typically considered long-term assets. These assets are generally capitalized.
In other words, an entity with long-term assets funded by short-term liabilities will have a positive duration of equity.
Future capital expenditures that a company has committed to spend on long-term assets over a period of time. Capital commitment also refers to securities inventory carried by a market maker.
Money used to create income, either as an investment in a business or long-term assets.
2. Stocks, bonds, or mortgages that can be sold to raise money to purchase assets, as well as retained earnings.
3.
Fixed Assets
Also called long-term assets, they are assets such as office equipment that can be depreciated.
Fixed Expenses
Those expenses which remain the same regardless of circumstances.
ASSETS HELD FOR SALE - are those assets, primarily long-term assets, that an entity wishes to dispose o...
ASSETS REPRICED BEFORE LIABILITIES - A measure of the gap between the quantity of assets repricing and ...
Quantitative easing (QE) is the practice of expanding a central bank's balance sheet by buying long-term assets in an attempt to drive down long-term interest rates, ...
It reflects cash from and for transactions that affect long-term assets. The section deals with transactions with the owners of a business or transactions with its creditors to borrow money or to repay the principal amounts of loans.
Depreciation is the decrease in the value, over time, of a long-term asset. It is measured using a depreciation schedule.
Designated Supplier ...
assessing assets for strategic purposes the process of evaluating and selecting long-term assets to meet established strategies
capital resource planning - Related Articles ...
Just as at an earlier age, you need to review your asset allocation and investment performance regularly to ensure they are keeping up with your needs for income or long-term asset growth.
An accounting method whereby income is recognized when cash is received and expenses when cash is paid, except for long-term assets that are accounted for using the accrual basis method. Many small and start-up businesses adopt this accounting method.
On the balance sheet, assets will typically be classified into current assets and long-term assets.
Maturity Matching The practice of financing long-term projects with long-term assets, while financing short-term projects with short-term financing.
Maturity Date The date on which the last payment on a bond is due.
It measures how effectively a company can generate earnings from its long-term assets such as land and machinery. 3. Return on capital employed (ROCE) = the ratio of operating profit to capital employed, expressed as a percentage.
Stocks have out-performed bonds and cash-type investments over the long-term. This has been well-proven including in our own article on long-term Asset Class Performance.
A non-cash expense that provides a source of free cash flow. Amount allocated during the period to amortize the cost of acquiring long-term assets over the useful life of the assets.
Depreciation tax shield ...
The extra yield over the risk free rate demanded by investors to compensate them for holding a riskier asset. This is an extremely important concept in relation to setting a long-term asset mix. See equity risk premium.
Risk return ...
Internal sources of working capital include retained earnings and operating efficiencies; external sources include short-term borrowings and equity financing not channeled into long-term assets.
Depending on the type of security, a long-term asset can be held for as little as one year or for as long as 15 years or more.
 See also: Long-term assets, Expense, Capitalized, Capital expenditure, Financial leverage
  
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