Assets are resources that a company can convert into cash, divided into short-term and non-current assets. Non-current assets include property, plant and equipment, long-term investments, and intangible assets such as goodwill. Goodwill represents a company’s reputation and can hold significant value. Liabilities are what a business owes, including short and long-term loans and deferred tax payments.
The assets are recursos that posee a company that can be converted into effective. For fine accounting purposes, they are divided into two groups when the company expects that they will be converted or sold. Hope that the current or short-term assets will be sold within a year. If you expect that an active does not correspond, it is also known as an active in the widest place, if you keep it for more than a year before converting. In reality, a non-courient asset can never be sold for money effectively, therefore the non-courier assets are things that a company needs for normal operations or intangible items such as brands, licenses and author rights.
Active people without couriers can be divided into three main categories: property, plant and equipment (PP&E); wide-ranging inversions; and intangible assets. Property assets, plant and equipment are things like buildings, furniture and factory equipment, elements that a company uses to operate. Estos activos no corrientes deben depreciarse a medida que se degastan y deben reemplazarse. The actual value of PP&E is represented by its purchase price minus the depreciation.
Largo reversals may be things like actions and bonos, or lend us hechos for the business. They are not classified as short-term active because they cannot be converted easily into reality, as with a loan, or the intention is to keep them for a long time, as with actions and bonos. The real value of this type of non-current asset may vary from day to day, so that the value recorded in the menu’s accounting books will not coincide with the real value.
Intangible assets are generally more difficult to quantify. There is no fixed buy price like the one that exists with PP&E assets, or a definitive value like the one that exists with wide-ranging reversals. These active no couriers may not be touched, seen, or even inventoried, because they do not exist physically. The intangible assets are made up of elements such as commercial secrets, authorship claims and general knowledge, all the elements that add value to a business.
For example, let’s assume that an entrepreneur would like to start an open-air mining business and is looking to buy one of the two companies: Joe’s All-Purpose Mining and Sam’s Strip Mining. Joe’s has no experience with open-air mining, as long as it’s all that Sam does. This would mean that Sam has an intangible asset in the knowledge of mining under open sky and, in the same conditions, would be more valuable for the entrepreneur.
The most common type of intangible, non-corresponding asset is good will. It represents the reputation of a company and can hold significant value. It can include everything, from the value of the brand of a company to the moral of the employees and how it is percibido por todos, from the customers to the suppliers.
The other dear of an active is a passive. This is something that owes a business. Like the active ones, they may be short or wide. Pasivos no corrientes a menudo son préstamos Bancas o pagos de taxe diferidos.
Active smart.
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