Business Asset

Definition of 'Business Asset'


A piece of property or equipment purchased exclusively or primarily for business use. Business assets span many categories, such as vehicles, real estate, computers, office furniture and other fixtures. Much of the start-up capital for many businesses goes toward the purchase of this type of asset. Business Assets are listed on the firm's balance sheet as items of ownership.

Investopedia explains 'Business Asset'


Most business assets can be written off and either depreciated according to the appropriate schedule or expensed under section 179 in the year of purchase. Business assets are different from business expenses, which include supplies and small tools and are simply deducted. Fixed business assets such as real estate and tangible property differ from current assets such as receivables.



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