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 does not necessarily reflect the market value of the assets.

 

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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

Long-Term Asset: Any asset that has an economic life greater than one year. Liquid items such as cash are considered to be current or short-term assets. Under accounting rules, intangible assets must always . . . View Full Definition

Net Current Assets: The difference between current assets and current liabilities, also known as working capital.

Net Assets (Owners Equity): The ownership interest in the assets of an entity: equal total assets minus total liabilities.

Net Assets: Total assets minus total liabilities of an individual or company.

Net Quick Assets: Cash, marketable securities, and accounts receivable less current liabilities.

Net Tangible Assets Per Share: All of a company's assets except patents, trademarks, and other intangible assets minus all liabilities and the par value of preferred stock, divided by the number of shares outstanding.

Nonfinancial Assets: Physical assets such as real estate and machinery.

Non-Current Assets: Assets that are not convertible to cash within one year in the normal course of business. Property and Goodwill are examples of non-current assets. See also current assets.

Mutual Fund Cash-To-Assets Ratio: The cash instruments portion of a mutual fund as a proportion of its total assets.