Long-term assets
Value of property, equipment and other capital assets minus the depreciation.
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.
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 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 that are reported under the classification of property, plant, and equipment on a company's balance sheet. These assets are depreciated over their useful life.
» For more clarity on this term: ...
LONG-TERM ASSETS
Things owned by a business (ASSETS) with an expected life of a year or more. See FIXED ASSETS.
COMMERCIAL LOAN ...
Capital budgetingThe process of choosing the firm's long-term assets. Capital Builder Account (CBA)A Merrill Lynch brokerage account that allows investors to access the loan value of his or her eligible securities to buy or sell securities.
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.
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.
Examples include: (a) investments in long-term assets such as property, plant, and equipment; and (b) resource commitments in the form of new product development, market research, refunding of long-term debt, introduction of a computer, etc.
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.
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, ...
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.
reports to describe the long-term assets of a business, which include
land, buildings, machinery, equipment, tools, vehicles, computers, furniture
and fixtures, and other tangible long-lived resources that are not ...
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 ...
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.
Capital formation ...
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, ...
1. A sum of money used to purchase long-term assets.Example: With $100,000 capital received from the sale of his home, Carl bought a tractor to use on his farm.
capital expenditure: An amount spent to acquire or improve long-term assets, such as property or equipment.
capital gain: A profit incurred from the sale of a security with a cost basis that is lower than the selling price.
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.
assessing assets for strategic purposes the process of evaluating and selecting long-term assets to meet established strategies
capital resource planning - Related Articles ...
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.
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.
[ Previous Page ]
Personal Finance Glossary ...
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.
A non-cash business expense which is recorded on the Profit and Loss Statement representing the rate of consumption of the firm's long-term assets.
What It Means ...
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.
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.
 See also: Long-term asset, Expense, Capitalized, Financial leverage, Capital expenditure
  
|
RSS
