Asset: An asset is property that belongs to an individual. Including; real property (land or buildings) and personal property (eg cash, stocks and shares, or vehicles).
Asset Depreciation Range System: A range of depreciable lives the IRS allows for particular classes of assets.
Asset Play: A company with assets that are not believed to be accurately reflected in its stock price, making it an attractive buy or play.
Circulating Assets: The opposite to Fixed assets . Circulating assets describe those assets that turn from cash to goods and back again (hence the term circulating). Typically, you buy some raw materials, start . . . View Full Definition
Asset Pricing Model: A model for determining the required or expected rate of return on an asset. Related: Capital asset pricing model and arbitrage pricing theory.
Asset Classes: Categories of assets, such as stocks, bonds, real estate, and foreign securities.
Long-Term Assets: Value of property, equipment, and other capital assets minus the depreciation. This is an entry in the bookkeeping records of a company. It is usually established on a 'cost' basis, and thus . . . View Full Definition
Asset Stripper: A corporate raider (company A) that takes over a target company (company B) in order to sell large assets of company B to repay debt. Company A calculates that the net selling of the assets . . . View Full Definition
Asset Swap: An interest rate swap used to alter the cash flow characteristics of an institution's assets in order to provide a better match with its liabilities.
Asset Turnover: The ratio of net sales to total assets.