anything of worth that is owned. The assets of a business are money in the bank, accounts receivable, securities held in the name of the business, property or buildings, equipment, fixtures, merchandise for sale or being made, supplies and all things of value that the business owns. Glossary of Business Terms
Any possession that has value in an exchange. Bloomberg Financial Dictionary
Assets are resources owned and controlled by a company. Technically defined as access to future economic benefits as a result of past events or transactions. Assets are shown on a company's balance sheet. Dresdner Kleinwort Wasserstein financial glossary

* * *

asset as‧set [ˈæset] noun [countable]
ACCOUNTING FINANCE something belonging to an individual or a business that has value or the power to earn money:

• The company has a tremendous asset - 50 hectares of real estate right next to an international airport.

ˌcapital ˈasset , ˌchargeable ˈasset [countable] TAX ACCOUNTING FINANCE
1. something such as land, buildings, or machinery used by a business to produce its goods or services; = FIXED ASSET:

• the company's investment in capital assets

2. an asset on which capital gains tax must be paid if it is sold
ˌcurrent ˈasset [countable usually plural] ACCOUNTING FINANCE
money that a business has or is owed, or something that could easily be turned into money, for example raw materials and goods that have been produced but not sold:

• Investment properties are now shown as current assets.

ˌfixed ˈasset [countable usually plural] ACCOUNTING FINANCE
something that a business owns and that it uses in order to produce goods, for example a piece of land, a building, or a piece of machinery:

• Virtually all of their money is tied up in fixed assets.

ˌfrozen ˈasset [countable usually plural] ACCOUNTING FINANCE
something that a business owns, for example money, property, or machinery, that cannot be sold because it has been put under outside control, for example by a court:

• Thousands of legal claims are being made by individuals attempting to get their frozen assets returned.

ˌhard ˈasset [countable usually plural] ACCOUNTING FINANCE
another word for tangible asset
inˌtangible ˈasset [countable usually plural] ACCOUNTING FINANCE
something that a business has and can make money from, but that is not something physical and so cannot easily be valued, for example a name of a product, technical knowledge, loyalty from customers etc:

• Intangible assets such as information, image, and people are the main drivers of business today.

ˌliquid ˈasset [countable usually plural] ACCOUNTING FINANCE
anything that a business has that is either cash or something that can be easily turned into cash, such as money owed by customers and shares that can be easily sold:

• The Swiss company has been under pressure to invest some of its liquid assets.

ˌnet ˈassets [plural] ACCOUNTING FINANCE
the overall value of a business, the difference between its assets and its liabilities:

• He recommended that the company be dissolved and its net assets distributed to shareholders.

ˌnet ˌcurrent ˈassets [plural] ACCOUNTING FINANCE
the difference between a company's current and its current liabilities
ˈoperating ˌassets [plural] ACCOUNTING FINANCE
assets that are used in the production activities of a company:

• It plans to sell the operating assets of its consumer tapes business for about £2 million.

ˌtangible ˈasset [countable usually plural] ACCOUNTING FINANCE
an asset that is physical and can be valued easily, rather than an intangible asset that is difficult to value:

• Investors fled financial markets, putting their money into gold, collectibles and other tangible assets.

ˌunderlying ˈassets [plural] ACCOUNTING FINANCE
assets in relation to the Securities that are based on them:

• The stocks are trading at about 2.7 times the value of underlying assets, while the average for the last 50 years is 1.5 times.

ˈwasting ˌasset [countable] ACCOUNTING FINANCE
an asset, such as property or a business, that is losing money over time:

• It's been quite clear for some time that the airline is a wasting asset.

* * *

asset UK US /ˈæset/ noun [C, usually plural]
ACCOUNTING, FINANCE something that is owned by a person, company, or organization, such as money, property, or land: »

The company reported total assets worth $1.9 million.

have/hold/own assets »

You can hold assets offshore, such as bank accounts or property.

acquire/buy/increase assets »

The parties will decide whether to buy assets or shares.

dispose of/reduce/sell assets »

The company's board could dispose of assets once they decide to sell the company.

freeze/release/unfreeze assets »

The courts can order a financial institution to freeze assets.

record/show sth as an asset »

This figure will need to be shown in the accounts as an asset.


the sale/disposal/transfer of assets

a person or thing that is very useful or valuable: be an asset to sb/sth »

Thank you for your contribution - you are an asset to the company.

great/important/valuable asset »

Our customer service team is our most important asset.

See also CAPITAL ASSET(Cf. ↑capital asset), CHARGEABLE ASSET(Cf. ↑chargeable asset), CHARGE ON ASSETS(Cf. ↑charge on assets), CIRCULATING ASSET(Cf. ↑circulating asset), CURRENT ASSET(Cf. ↑current asset), FINANCIAL ASSET(Cf. ↑financial asset), FROZEN ASSET(Cf. ↑frozen asset), HARD ASSET(Cf. ↑hard asset), INTANGIBLE ASSET(Cf. ↑intangible asset), INTELLECTUAL ASSET(Cf. ↑intellectual asset), KNOWLEDGE ASSET(Cf. ↑knowledge asset), LIQUID ASSET(Cf. ↑liquid asset), NET ASSETS(Cf. ↑net assets), NET CURRENT ASSETS(Cf. ↑net current assets), OPERATING ASSETS(Cf. ↑operating assets), RETURN ON ASSETS(Cf. ↑return on assets), TANGIBLE ASSET(Cf. ↑tangible asset), UNDERLYING ASSETS(Cf. ↑underlying assets), VERIFICATION OF ASSETS(Cf. ↑verification of assets), WASTING ASSET(Cf. ↑wasting asset)

Financial and business terms. 2012.

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