Any item of economic value owned by an individual or corporation, especially that which could be converted to cash. Examples are cash, securities, accounts receivable, inventory, office equipment, real estate, a car, and other property.
On a balance sheet, assets are equal to the sum of
Liabilities
Common stock,
Preferred stock, and
Retained earnings.
From an accounting perspective, assets are divided into the following categories:
1- Current assets (cash and other liquid items),
2- Long-term assets (real estate, plant, equipment),
3- Prepaid and deferred assets (expenditures for future costs such as insurance, rent, interest), and
4- Intangible assets (trademarks, patents, copyrights, goodwill)
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