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What is Fixed Assets
Fixed assets are such property that serve the enterprise for a long period of time (usually longer than one year) and forms the essence of its shareholding.

Fixed assets are such property that serve the enterprise for a long period of time (usually longer than one year) and forms the essence of its shareholding. It is part of the left side of the balance sheet. Fixed assets are not acquired for resale. Fixed assets shall be acquired by purchase, own activities, free acquisition (donation), transfer, leasing. It is divided into three basic groups:

The effectiveness of the enterprise’s assets can be monitored using activity ratios.

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Last update: 12.01.2016

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