assets of the company - the property he owned and consisting of material, financial and non-balance sheet items.Let us consider each of these in more detail.
Tangible assets represent a real form of property.This category includes buildings and structures, as well as the land on which they are built, mechanisms and instruments, production equipment.In addition, this section could be considered as stocks of raw materials and supplies used, fuel resources and the like.
In turn, the concept of "financial asset" - it's all kinds of financial instruments.This definition includes accounts receivable, foreign exchange investments, the amount of cash on hand, insurance policies and securities, as well as much more.
Intangible assets include rights to use intellectual property as in the production process, and the documentation of the organization.This category includes traditional trademarks and logos, and various patents and the like.
Assets: Accounting
Like many economic indicators, considered the concept has many definitions, describing it from different points of view.For example, all that is written above allows us to understand that "asset" - a concept closely related to the economic activities of the enterprise and the production process.However, consider the concept that represents the search term as a component of the balance sheet.Thus, the asset - a portion illustrating the composition and cost of ownership.
Classification
Currently, assets of the company are divided into several groups depending on a variety of criteria.For example, the right of ownership of the leased and distinguish its own property;by degree of liquidity recovered completely, high-, low- and non-liquid assets.Depending on the source of formation - net and gross, and the nature of participation in the cycle of production of modern scientists identify and recycling of non-current assets.
criteria
However, despite some differences in wording, all the existing definitions of the above concepts reflect the basic characteristics.There are only three:
1. The event, which helped to dispose of the profits from the use of any assets owned by the company, it has already happened.
2. Enterprise (organization) has the ability to benefit from the use of an asset.It also has the ability to full control over the size of the profit.
3. Properly used assets - the real possibility of obtaining economic benefits, provided the rational use of present building.
Based on the above we can conclude that the asset - are the resources available to the company and are fully involved in the production of goods and services.
