noncurrent asset

noncurrent asset
Any asset that is expected to be held for the whole year, not sold or exchanged, such as real estate, machinery, or a patent. Bloomberg Financial Dictionary

Financial and business terms. 2012.

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  • Noncurrent Assets — A company s long term investments, in the case that the full value will not be realized within the accounting year. Noncurrent assets are capitalized rather than expensed, meaning that the company allocates the cost of the asset over the number… …   Investment dictionary

  • intangible asset — Property that is a right such as a patent, copyright, trademark, etc., or one which is lacking physical existence, such as goodwill. A nonphysical, noncurrent asset which exists only in connection with something else, such as the goodwill of a… …   Black's law dictionary

  • intangible asset — Property that is a right such as a patent, copyright, trademark, etc., or one which is lacking physical existence, such as goodwill. A nonphysical, noncurrent asset which exists only in connection with something else, such as the goodwill of a… …   Black's law dictionary

  • Current / noncurrent method — Under this currency translation method, all of a foreign subsidiary s current assets and liabilities are translated into home currency at the current exchange rate while noncurrent assets and liabilities are translated at the historical exchange… …   Financial and business terms

  • current/noncurrent method — The translation of all of a foreign subsidiary s current assets and liabilities ( liability) into home currency at the current exchange rate while noncurrent assets and liabilities are translated at the historical exchange rate; that is, the rate …   Financial and business terms

  • intangibles — Property that is a right such as a patent, copyright, or trademark (See trademarks), or one that is lacking physical existence, such as good will. A nonphysical, noncurrent asset that exists only in connection with something else, such as the… …   Law dictionary

  • актив, фонд, авуар, имущество; средства — Все, имеющее коммерческую или обменную ценность и принадлежащее компании, институту или частному лицу. См. также capital asset, current assets; deferred charge; fixed asset, intangible asset, noncurrent asset …   Финансово-инвестиционный толковый словарь

  • accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… …   Universalium

  • all-financial resources concept — In the USA, the basis for preparing a statement of changes in financial position. The statement presents transactions affecting working capital and transactions not affecting working capital if they are of a material noncurrent nature, such as… …   Accounting dictionary

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