{"id":3749,"date":"2021-05-26T06:47:43","date_gmt":"2021-05-26T06:47:43","guid":{"rendered":"https:\/\/enorcerna.com\/wiki\/definition\/fixed-asset\/"},"modified":"2021-05-26T06:47:43","modified_gmt":"2021-05-26T06:47:43","slug":"fixed-asset","status":"publish","type":"post","link":"https:\/\/enorcerna.com\/wiki\/definition\/fixed-asset\/","title":{"rendered":"fixed asset"},"content":{"rendered":"
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The etymology of the word active<\/strong> leads us to act\u012bvus<\/em>, a word from the Latin language. The term can be used as noun<\/strong> or as adjective<\/strong>: in this case we are interested in its meaning as a noun, naming the well<\/strong> or to right<\/strong> that has a financial value<\/strong> and that it is owned by a subject or a company.<\/p>\n

\"FixedPermanent<\/strong>, for its part, is an adjective that can be used to qualify what is established according to certain parameters or standards<\/strong> or what is consolidated, consolidated or that does not vary.<\/p>\n

With these ideas clear, we can advance in the definition of fixed asset<\/strong>. The notion refers to the financial or economic asset that does not experience changes in the fiscal year or during the operating cycle<\/strong> of an entity. These assets are recorded in the accounting statement of a business<\/strong>, in the column of to have<\/strong>.<\/p>\n

It is important to establish, in addition to what has already been indicated, that there are several types of fixed assets. Thus, we come across exactly three:
-Intangibles, which refer to things that cannot be physically touched, as would be the case, for example, of a trademark patent. In addition, this set also includes copyrights, franchises, permits, licenses ...
-The tangible ones, which are the ones that can be touched. In this case, we would be referring to vehicles, buildings, machinery, tools ... In the same way, in this group we can include computer equipment, technical installations, furniture, merchandise ...
-Fixed assets that are presented as investments in what are affiliated companies.<\/p>\n

Take the case of shed<\/strong> where a transport company<\/strong> save your vehicles. This is a fixed asset of the company since, while it develops its services<\/strong>, remains under the ownership of the company without registering changes. In this way, fiscal years can pass without the shed undergoing modifications that alter its value.<\/p>\n

Those assets that do change throughout an operating cycle are called current assets<\/strong>. Returning to the previous example, the sheets of paper that the transport company acquires to print receipts and receipts are current assets and not fixed because said sheets are modified and distributed within the framework of the activity<\/strong> of the signature.<\/p>\n

It is important to establish, in addition to what has already been indicated, that there are several types of fixed assets. Thus, we come across exactly three:
-Intangibles, which refer to things that cannot be physically touched, as would be the case, for example, of a trademark patent. In addition, this set also includes copyrights, franchises, permits, licenses ...
-The tangible ones, which are the ones that can be touched. In this case, we would be referring to vehicles, buildings, machinery, tools ... In the same way, in this group we can include computer equipment, technical installations, furniture, merchandise ...
-Fixed assets that are presented as investments in what are affiliated companies. <\/p>\n

In addition to what is indicated, it is relevant to have knowledge of other data about fixed assets in general, such as the following:
-They have a useful life, which is the time during which the company in question makes use of them.
-In that aforementioned useful life, they can influence from technological obsolescence to time passing through the usefulness they have.
-When accounting for fixed assets, you have to look at aspects such as the initial cost.
-There may be the possibility that the aforementioned assets are subject to depreciation, which can be defined as the process consisting of what is the allocation of the cost of the asset to expenses according to what is its original cost. <\/p>\n<\/div>\n\n\n

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The etymology of the word active leads us to act\u012bvus, a word…<\/p>\n","protected":false},"author":1,"featured_media":3750,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-3749","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-definition"],"_links":{"self":[{"href":"https:\/\/enorcerna.com\/wiki\/wp-json\/wp\/v2\/posts\/3749","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/enorcerna.com\/wiki\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/enorcerna.com\/wiki\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/enorcerna.com\/wiki\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/enorcerna.com\/wiki\/wp-json\/wp\/v2\/comments?post=3749"}],"version-history":[{"count":0,"href":"https:\/\/enorcerna.com\/wiki\/wp-json\/wp\/v2\/posts\/3749\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/enorcerna.com\/wiki\/wp-json\/wp\/v2\/media\/3750"}],"wp:attachment":[{"href":"https:\/\/enorcerna.com\/wiki\/wp-json\/wp\/v2\/media?parent=3749"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/enorcerna.com\/wiki\/wp-json\/wp\/v2\/categories?post=3749"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/enorcerna.com\/wiki\/wp-json\/wp\/v2\/tags?post=3749"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}