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Glossary

Asset

Assets are classified into several forms. It can be current assets, fixed assets, financial assets, and intangible assets. Current assets are short-term resources, which include cash, inventory, and receivables. Fixed Assets are the long-term resources that may be in the form of equipment, facility, or even establishments.  Financial Assets come in the form of securities investments. They can be stocks, bonds, and equity. Lastly, intangible assets are resources that are not physically present or observable. They can be patents, copyright, goodwill, and trademarks.  For companies, assets are always reflected on the balance sheets and financial statements, which show its original value and the adjusted value according to improvements or time.
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