Long-Term Assets


DEFINITION of 'Long-Term Assets'

1. The value of a company's property, equipment and other capital assets, minus depreciation. This is reported on the balance sheet.

2. A stock, bond or other asset that an investor plans to hold for a long period of time.

BREAKING DOWN 'Long-Term Assets'

Be aware that long-term assets are usually recorded at the price at which they were purchased and do not always reflect the current value of the assets.

  1. Balance Sheet

    A financial statement that summarizes a company's assets, liabilities ...
  2. Spontaneous Assets

    The assets of a company that are accumulated automatically as ...
  3. Asset

    1. A resource with economic value that an individual, corporation ...
  4. Long-Term Liabilities

    In accounting, a section of the balance sheet that lists obligations ...
  5. Capitalize

    An accounting method used to delay the recognition of expenses ...
  6. Core Holding

    A long-term investment that forms the foundation of an investor's ...
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  1. When capitalizing interest, will interest accrue while you are in a deferment?

    When capitalizing interest, interest accrues while a person is in a deferment of his loan. In the event of a deferment, the ... Read Full Answer >>
  2. What are the advantages and disadvantages of capitalizing interest for tax purposes?

    The advantages and disadvantages of capitalizing interest for tax purposes lie in a company's ability to manage or manipulate ... Read Full Answer >>
  3. Can working capital be depreciated?

    Working capital as current assets cannot be depreciated the way long-term, fixed assets are. In accounting, depreciation ... Read Full Answer >>
  4. What does high working capital say about a company's financial prospects?

    If a company has high working capital, it has more than enough liquid funds to meet its short-term obligations. Working capital, ... Read Full Answer >>
  5. How can working capital affect a company's finances?

    Working capital, or total current assets minus total current liabilities, can affect a company's longer-term investment effectiveness ... Read Full Answer >>
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