Asset Property Classifications
Mass Property of Assets
Fixed or Non-Current Assets
Intangible Fixed Assets
These are assets that the company needs to produce, but do not have a corporeal materiality, such as a patent or a brand.
Expenditure on R&D
Costs of research are original and planned investigations that seek to discover new knowledge and understanding on scientific or technical grounds. Expenditure on development is the concrete application of achievements in research until commercial production begins.
Goodwill
A set of immaterial goods, such as clients or company name and other similar circumstances involving value for the company. This is opened only if the goodwill has been acquired onerously.
Industrial Property
Amount paid for the property or the right to use different forms of industrial property (patents, trademarks).
Computer
Amount paid for the acquisition or right to use computer programs, including those made by the company.
Accumulated Depreciation of Tangible Assets: Reflects the distribution in time of investment in fixed assets for their intended use in the production process. The repayments are placed in the asset balance (but are instead Heritage Net) and the remaining investment.
Tangible Assets
It includes all tangible and corporeal property of the company, used in its productive activity over a series of periods.
Land and Natural Resources
Including the value of plots, rustic houses, and other non-urban land, mines, and quarries.
Construction
Includes the value of buildings and constructions in general, whatever their destination.
Technical Installations
Utilities used in the production process.
Equipment
All machinery purchased by the company through which extractions, transformations, and development of products are performed.
Furniture
Furniture and other materials and office equipment such as typewriters.
Equipment for Information Process
Computers and other electronic equipment.
Elements of Transport
Vehicles of all types used for transportation by land, sea, or air of persons, animals, or goods.
Investment Property
These are land and buildings for the purpose of obtaining income and/or capital gains, not involved in the production or activity of the company.
Investment in Land and Natural Assets
Investment in Buildings
Long-Term Investments
Format for permanent investments in other companies.
Permanent Capital Investments
Long-term investments in shares and other securities of companies that are not in the same group or partner.
Fixed Income Securities
Investment in long-term obligations, bonds, or other fixed income securities.
Long-Term Loans
Loans and other non-commercial loans (not related to productive activity) granted by the company with more than one-year maturity.
Savings on Long-Term
Favorable balances in banks and credit institutions formalized through “term has to” or similar with maturity over one year in accordance with the conditions governing the financial system.
Current Assets
Stocks
It consists of all the materials used in manufacturing or goods already produced that represent the typical activity undertaken. All these goods will undergo transformation and/or sale, becoming liquid after a period.
Goods
Anything acquired by the company for sale without transformation.
Raw Materials
Materials used in working or processing the finished part.
Products in Progress
These are in the phase of formation or transformation in a center of activity.
Semi-Finished Products
They are manufactured by the company and are not normally intended for sale until they are subject to further processing or preparation incorporation.
Finished Products
Products manufactured by the company and intended for final consumption or for consumption by other companies.
Attainable
Represents loans and rights in favor of the company operations that are already accomplished and the company has resources that allow effective within a relatively short time.
Clients
Rights billed by the company on regular buyers of goods or services that constitute the main activity of the company, for sales made on credit.
Customers, Trade Bills Receivable
Includes credits to customers, signed with bills of exchange accepted.
Debtors
Rights billed for credits for business with buyers of services that are not strictly clients.
Accounts Receivable, Trade Bills Receivable
Rights and charging the company with credits for buyers of services that are not strictly clients, in effect turning Accepted executed.
Short-Term Investments in Capital
Short-term investments in shares and other securities of companies that are not in the same group or partner.
Credits
Short-Term
Loans and other non-commercial loans granted by third parties including the effects of rotation arranged with maturity not exceeding one year.
Public Finance Debtor
Different Concepts
Grants, allowances, deductions, and tax refunds, usually due to perceptions of all Public Administrations excluding Social Security.
Organizations Social Security Debtors
Appropriations for the company, the various agencies of Social Security-related social benefits they carry.
Available
Composed of those items that, by being liquid, are immediately available.
Safety
Cash.
Banks and Credit Institutions
Stocks in favor of the company, current accounts in view of immediate availability Saving banks and credit institutions.