Читать книгу Corporate Finance For Dummies - Michael Taillard - Страница 76

Assets include the value of everything the company owns and everything the company is owed. Assets fall into two main categories:

 Current assets: Current assets are those assets that a company expects to turn into cash within one year or, for inventories that take more than a year to turn into cash (such as buildings, vehicles, and other things that are usually expensive items), those assets a company expects to sell within one year.

 Long-term assets: Long-term assets are those assets that will take more than one year to turn into cash or that are otherwise not intended to be sold yet (but can be sold, if necessary).

Note that a few assets don’t fall into either of these categories. That’s where the last two sections of the assets portion come into play — intangible assets and other assets. I discuss both later in this section.