Noncurrent Assets

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DEFINITION of '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 of years for which the asset will be in use, instead of allocating the entire cost to the accounting year in which the asset was purchased.

INVESTOPEDIA EXPLAINS 'Noncurrent Assets'

Depending on the type of asset, it may be depreciated, amortized or depleted, but these are all just technical terms for allocation.


Examples of noncurrent assets include investments in another company, intangible assets such as goodwill, brand recognition and intellectual property, and property, plant and equipment. Noncurrent assets appear on the company's balance sheet.

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