Every business operates for its own benefit. It cannot profit from nothing, therefore it has certain economic resources. Such resources are necessary for investments, purchases, sales and other manipulations from which financial benefits are expected in the future. Economic resources in science are called assets. They need to be taken into account, monitor their turnover, compare indicators, and so on. There are several types of them, we will talk about them below.

What are organizational assets?

These are all rights to the property that the enterprise has (fixed assets, stocks, financial contributions, monetary claims to legal entities and individuals). The concept of tangible assets or assets in general is used to refer to any kind of property. This economic concept includes 4 types:

How are they counted?

Accounting for intangible asset goes on the basis of current and non-current assets. Circulating assets are endowed with a property that implies their constant use in the production process or other activities of the enterprise. Non-current assets are reflected in accounting documents, even if they have already been withdrawn from the economic management of the enterprise (turnover). Tangible assets are accounted for by specially trained people - accountants. They see where the funds are spent, for what and how much profit the company received from this.

Tangible production assets

Production economic resources can be own, leased and used free of charge. Tangible assets acquired under the rights of financial leasing are not defined as own, but as being under the control of this company.

Intangible assets of the enterprise

TO this species assets include goodwill, that is, the goodwill of the company, objects of intellectual labor (intellectual property - IP). The owner of IP has the exclusive right (IP) to the object of intellectual work:

How are assets accounted for in a company?

Depending on the type of activity, there different types accounting. Also the financial analysis depends on the system of taxation applied to the enterprise. In small firms, the director himself often keeps records; it is not uncommon to seek help from specialists working in an incoming mode.

IN Lately outsourcing services have become popular. Specialists of this orientation clearly and promptly monitor various changes in legislation and, therefore, are aware of all innovative introductions. This means that such a specialist will be able to provide high-quality and qualified support in accounting for production assets or taking into account the tangible assets of other enterprise resources.

Outsourcing services are not neglected and big companies, since not always an employee working in a regular mode has time to attend all advanced training courses or relevant seminars.

When the work is in the hands of professionals, the manager can be sure that the documentation is in order at his enterprise. This means that he can effectively plan his day and respond to weak points in time.

Cost accounting for the search for various natural resources

MPA, or material prospecting assets, are needed to carry out prospecting work and processes for evaluating natural resources (fossil deposits and others). The funds spent on the search are material in nature (expression):

• various systems of structures (pipelines);
• special equipment (drilling rig, pump, reservoir, and so on);
• transport.

In accounting, tangible search assets have separate line(balance sheet), where they are recorded. There is also a separate account for non-current assets(their investment). The firm determines the types of search costs. The remaining material and intangible assets counted by type ordinary activities. Non-current assets refer to a separate subsoil plot for which there is a license, and are hereinafter referred to as “exploration assets”.

Search costs are attributed to the creation (acquisition) of an object and are called IPA, and all others are intangible search economic resources:

• the right to perform prospecting, evaluate and conduct exploration of deposits;
• topography;
• exploration results from drilling and sampling;
• various other geological information about the subsoil;
• assessment of the commercial feasibility of the production project.

Funds of a tangible nature and intangible, related to search, are accounted for on different sub-accounts. The accounting unit that takes into account the tangible and intangible assets of search areas is determined taking into account fixed assets and does not material resources respectively.

Valuation of tangible assets

When assessing tangible economic assets, they apply the calculation method net worth(balance sheet). It is the simplest, but has its drawbacks. There are other methods as well.

To obtain a net value that takes into account tangible production assets, all short-term and long term duties firms. Yes, the cost is included. equity companies. This is the value of the net asset value.

The main drawback in this calculation is the lack of reflection of the potential profit that can be obtained from assets. In the presence of a high inflation rate, the result of this technique quickly ceases to be realistic. In addition, when assessing fixed assets using this method initial cost tangible assets becomes less by the amount of depreciation. This analysis of the value of funds in the balance sheet, which is taken into account and is called residual, differs significantly from the market value.

Another drawback is found when accounting for tangible assets by this method is that the book value includes assets with a high estimate. This is due to their repeated re-evaluation. At the same time, liquidity turns out to be small, since assets are difficult to sell or their sale is impossible. Such economic resources do not have market valuation, although included in book value firms.

Enterprise assets

From a business point of view, assets are property that can generate income. At the enterprise, these are: buildings, equipment, raw materials in warehouses, money in accounts, vehicles and much more. In the balance sheet of the company, their value is indicated in the asset. The liabilities contain the sources of the formation of this property: bank loans, authorized capital, borrowings and the like.

The assets of the enterprise are divided into groups based on the methods of evaluation.

Tangible, intangible and financial assets

By form, assets are divided into tangible, intangible and financial. Tangible assets are physical property: equipment, fuel, furniture, buildings, tools and so on.

Intangible assets are intangible but have value and economic value. This is for example:

• patents, trademarks, intellectual property rights;
• the right to use the subsoil;
• licenses and permits;
• formulas, software products, technologies and other similar inventory items.

Financial assets are defined as money and cash equivalents, such as deposits in bank accounts. financial institutions, loans issued, shares and bonds of other organizations.

The firm uses all types of property. At the same time, the role of the intangible component has increased due to the influence information technologies and information in general on the success of the business. The more intangible assets a company uses, the more high-tech product it produces.

Current and non-current assets

Depending on the turnover and the nature of participation in business processes, assets are divided into current and non-current.

The former include such types of property that are fully used during one production or commercial cycle. A vivid example of current assets is raw materials for production, which, after processing, turns into a finished and by-product. TO current assets also include money in the company's account that is used to pay wages employees, the purchase of raw materials and materials, payments for financial obligations and so on.

Non-current assets do not change shape and are not expendable. They work over several production cycles, gradually transferring the cost to the finished product. One of the types of non-current assets - fixed assets. This is the property that ensures the production process for a long time:

• buildings and structures;
• cars and other mobile equipment;
• production equipment;
• expensive and used for a long time tool, inventory, etc.

Non-current assets also include the majority of intangible assets, long-term loans (issued), equipment leased, securities, deposits and others financial instruments.

Production and non-production assets

If we are talking about an industrial enterprise, then part of the property is directly involved in the production process. This is, for example, a workshop building, a production line, equipment used in production, fuel, raw materials, tools and other similar values. At the same time, such a company has an administrative building and service units.

Anything that does not take a physical part in the production process is called non-productive assets. These include office equipment and furniture, cars, property industrial canteen or laundry.

This asset split is used to calculate direct and indirect costs. The cost of production values ​​is easily transferred to the finished product, since they are consumed directly in the manufacturing process. To account for the cost of non-productive assets, formulas are used to calculate indirect costs, and then they are transferred to the cost of finished products.

Own and borrowed assets

In the process of work, the company can use both purchased property and leased property. Assets purchased with the money of the enterprise are called own. Attracted assets are leased property and cash loans including leasing.

Attracted assets are inextricably linked with liabilities. The company needs to repay loans, make rent and service debt securities. If we talk about renting with subsequent redemption, then after the company repays its obligations to the lessor, the property passes from the category of attracted assets to its own.

Other types of assets

When assessing assets, they are also divided depending on liquidity:

• absolutely liquid (money);
• highly liquid (short-term accounts receivable and contributions from short term return);
• medium liquid ( finished products, goods, receivables);
• poorly liquid (financial instruments with a long maturity, some types of intangible and non-current assets);
• illiquid (bad receivables, marriage, loss).

Based on the sources of formation, the concepts of "gross assets" and "net assets" are used. Gross property includes all types of property, regardless of the funds used to purchase them.

Net assets were purchased with the company's personal non-raised funds. To calculate the cost net assets, from total amount assets of the enterprise subtract the amount of liabilities. This indicator characterizes financial independence company and is calculated according to the data balance sheet. It displays the real amount own funds organizations.

Understanding the classification of assets and their characteristics allows for a detailed and thorough assessment of performance commercial organization in specific economic indicators. Based on the data of such an analysis, management decisions are made, including those regarding further development business.

Money

Money

Money -
- land or the right to use it;
- buildings and structures for industrial and non-industrial purposes;
- administrative buildings;
- housing, children's, educational, medical, health-improving and other buildings, premises that are on the balance sheet of the enterprise;
- installed and uninstalled production equipment;
- movable property non-production purpose;
- stocks of raw materials, fuel, semi-finished products and finished products;
- property, fixed assets, buildings or structures, land leased out;
- owned by the enterprise branches, subsidiaries, if they do not have the status legal entity, and their balance sheets are not shared with the balance sheet of the enterprise.

In English: tangible assets

Finam Financial Dictionary.

See what "Tangible assets" is in other dictionaries:

money- — tangible assets A group of enterprise assets that has a material (material) form. To the group of M.a. enterprises include: fixed assets; incomplete capital ... ... Technical Translator's Handbook

- (tangible assets) Assets that can be touched, i.e. physical objects. However, to tangible assets include both leases and shares of companies. Therefore, these are the real assets of the organization, as opposed to assets such as goodwill, patents ... ... Glossary of business terms

Money- see Assets of the enterprise ... Encyclopedia of Law

Money

Money- (Tangible assets) - a group of enterprise assets that has a material (material) form. To the group of M.a. enterprises include: fixed assets; unfinished capital investments; equipment intended for installation; productive reserves… … Economic and Mathematical Dictionary

Money- see Assets of the enterprise ... Big Law Dictionary

Money- TANGIBLE ASSETS Real assets, such as buildings, machinery and equipment, means of transport, and inventories that can be valued in monetary terms. Compare: Intangible assets ... Dictionary-reference book on economics

- (net tangible assets) The tangible assets of the organization minus its current liabilities. They differ from total assets less total liabilities. On the asset side this indicator does not include intangible assets such as… Economic dictionary

tangible, tangible, tangible assets- Any asset that does not meet the definition of an intangible asset, which is an intangible right to something that represents a material advantage in the market, such as a trademark or patent. So… …

net tangible assets per share- The total assets of the company minus all intangible assets (intangible asset), such as reputation, patents and trademarks, all liabilities, including preference shares divided by the number of ordinary shares in circulation ... ... Financial and investment explanatory dictionary

Books

• Personal Finance for Dummies by Tyson Eric. Learn to manage your money wisely! The book is maximally adapted to domestic realities! The main topics of the book: setting financial goals and achieving them; tools ...
• Personal Finance for Dummies by Eric Tyson. Learn to manage your money wisely! The book is maximally adapted to domestic realities! The main themes of the book: setting financial goals and achieving them; tools…

Enterprise assets- a set of property rights belonging to the enterprise, in the form of fixed assets, stocks, financial contributions, monetary claims to other individuals and legal entities. In other words: assets are investments and claims. The term "assets" is also used to refer to any property, property of the organization.

Assets are usually divided into tangible and intangible. Intangible assets include non-monetary assets that do not have a physical form and meet the following conditions:

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Goodwill of the organization (goodwill) and objects of intellectual property can be classified as intangible assets. In turn, objects of intellectual property (exclusive right to the results of intellectual activity) include:

• The exclusive right of the patent owner to an invention, industrial design, utility model.
• Exclusive copyright for computer programs and databases.
• Property right of the author or other copyright holder.
• The exclusive right of the owner to the trademark and service mark, appellation of origin of goods.
• The exclusive right of the patent owner to selection achievements.

Asset liquidity and asset structure

Assets are grouped according to the degree of their liquidity (the ability to be sold at a price close to the market): highly liquid, medium liquid, low liquid and illiquid assets. The most highly liquid asset is cash on hand and in current accounts. See Structure of assets by liquidity groups.

The ratio of assets and liabilities of the organization determines its financial condition, and in particular, solvency. There is an assessment methodology financial condition enterprises for financial ratios, the most important of which are calculated based on the amount of assets and the degree of their liquidity.

Reflection of the assets of the enterprise in accounting

Assets in accounting are reflected in the asset (on the left side) of the balance sheet.

Other non-current assets on the balance sheet are

Operating in Russian Federation the form of the balance sheet includes two sections of assets: current and fixed assets:

• Current assets (current assets) are used in the process of daily economic activity. For example: inventories, receivables, cash.
• Non-current assets - assets withdrawn from economic turnover, but reflected in accounting. For example: fixed assets, intangible assets, long-term investments.

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Bankruptcy risk assessment

Enterprise assets represent the economic resources controlled by the enterprise. The assets of a business are the totality of property and Money belonging to the enterprise, firm, company, in which the funds of the owners, owners are invested.

Assets are formed from the capital invested in them; characterized by deterministic cost, productivity and ability to generate income. The constant turnover of assets in the process of their use is associated with the time factor, risk and liquidity.

The company's assets include:

- property of a legal entity (enterprise), which has a monetary value;

— property of a legal entity and borrowed funds;

- securities;

- inventory items;

- fixed assets;

— financial investment invested in enterprises of other entities;

— own patents;

- inventions;

- "know-how";

— rights to use land and natural resources;

- any other property of an economic entity (enterprise, firm, company, etc.) that can be used to carry out entrepreneurial activities.

Distinguish tangible assets,assetsintangible, and financial assets(Fig. 4.1).

Material assets is the property of legal or individuals, which has a real form and monetary expression.

Material assets

- owned land

- buildings and structures for industrial and non-industrial purposes;

- administrative buildings;

- non-industrial facilities that are on the balance sheet of the enterprise ( residential buildings, educational, children's, medical, health-improving, sports and other institutions, premises that are on the balance sheet of the enterprise);

— Installed and uninstalled production equipment;

- movable property for non-production purposes;

- stocks of raw materials, fuel, semi-finished products (in warehouses, workshops and on the way), finished products;

- property, fixed assets, leased land plots that belong to the enterprise; branches; subsidiaries, if they do not have the status of a legal entity, and their balance sheets are not separated from the balance sheet of the parent company.

Tangible assets are divided into reproducible(inventory, fixed assets, material and artistic values) and irreproducible(land, subsoil).

In addition to the material resources of the enterprise, which include fixed assets and working capital, the effectiveness of its activities depends on the availability and degree of use of intangible resources.

TO intangible resources include those resources that do not have a material basis, but are able to bring profit or benefit to the enterprise (firm) for quite a long time. The main feature of such resources is the inability to determine the total amount of benefits that they bring.

Intangible assets- the conditional value of objects of industrial and intellectual property, other similar property rights recognized as the object of the property right of a particular individual or legal entity, which bring him income.

Intangible assets- these are assets that do not have a material and material structure, a new category in the composition of the property of the enterprise.

Main character traits intangible assets:

- the absence of a material-material (physical) structure;

- use for a long time;

- the ability to benefit the enterprise;

- a high degree of uncertainty regarding the size of possible future profits from their use.

All intangible resources are divided into objects of industrial and intellectual property.

TO industrial property relate:

- inventions;

- industrial designs;

- rationalization proposals;

- know-how;

- trademarks and trademarks;

— goodwill.

invention called fundamentally new technical solution existing production problem, which has a positive effect on the area of ​​the national economy.

industrial design is a model of a product developed by the author or a group of authors that will be produced on this enterprise. An industrial design can be three-dimensional, flat (figure) or combined and is intended for demonstrating products at presentations and exhibitions. A sample is considered new if the set of properties of a new product is not known in any of the countries before fixing its priority.

Rationalization proposal- This useful advice regarding the technique and technology used in a single enterprise. Unlike inventions, it may already be known at other enterprises or in the areas of the national economy, but at this enterprise it is used for the first time: this is an improvement in the technology used, manufactured products, methods of control, observation and research; improving safety; increase in labor productivity, efficiency in the use of energy, materials, etc.

know-how ("know how to do") - this is certain knowledge and experience of the enterprise in any area of ​​​​its activity: scientific, technical, industrial, managerial, commercial, financial, for which the enterprise has spent significant funds. Know-how is not protected by security documents, but is not disclosed.

Trademarks and trademarks- these are the original symbols by which the product of this company differs from the products of competitors.

Goodwill this is the formed image of the company, the components of which are experience, business connections, prestige of trademarks, regular clientele, goodwill and favor of consumers, etc.

To intellectual property relate:

— information activity associated with the receipt of information materials, their processing, storage, use and distribution;

— software- characterized by a set of software, organizational and technical means designed for centralized accumulation and use of information;

- Database;

- knowledge base, as well as works of literature and art.

The rights to use objects of industrial and intellectual property are called intangible assets enterprises. Individual elements intangible assets have legal protection in the form of a patent and copyright.

Patent - This is a government issued document government agency) to a person or an enterprise with the provision of the exclusive right to use the invention or rationalization proposal specified in the patent. The patent owner creates a monopoly on the industrial or other commercial use of the intangible resources and, if necessary, may prohibit anyone from using them without specific permission.

Ownership rights to intangible resources can be exercised either by their owner, or by a trustee, or by an enterprise.

Permission to use intangible resources is called licensed. It provides that the user (licensee) will use industrial or intellectual property for the period specified in the license and will pay a fee to the owner (licensor).

Such remuneration can be paid in the form of established certain rates to the volume of net sales, cost of production, to the cost of a licensed product unit (royalties) or as a one-time payment for the entire period of use (lump-sum payment). In fact, the lump sum is a fee for the license.

financial assets- these are funds of individuals or legal entities in objects from which profit is expected in the future:

- cash on hand;

- bank deposits;

- contributions;

— insurance policies;

— investments in securities;

— consumer credit;

- shares of other enterprises that give the right to control;

— specific assets (monetary gold and special drawing rights).

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The company's tangible assets are the part own resources, which has a material-property form. Such objects have a monetary value, are repeatedly used in activities or are intended for sale in an unchanged form. For example, these are buildings, plots, structures, working machines / equipment, inventory, transport, inventories, finished products and other objects. Let us consider in detail the regulatory features of accounting for tangible assets and typical wiring reflection of operations.

What is tangible assets

It is customary to divide the property assets of an organization into 2 main groups - non-current (VOA) and current. The former include objects withdrawn from the turnover of the enterprise in order to achieve the specified goals of the activity. The second group includes those resources that make a full cycle in reporting period in 1 calendar year and participate in daily activities.

Grouping of non-current assets:

1. Fixed assets - buildings for industrial / non-industrial purposes; rights to land and land plots; administrative buildings; production equipment, including not put into operation; vehicles etc. Include objects provided for rent.
2. Material prospecting objects - according to PBU 24/2011, such assets include various structures, equipment and vehicles used in prospecting and / or development natural resources. For example, these are drilling rigs, pipelines.
3. Investments in material projects - includes material resources provided to other organizations for a fee in temporary possession. These are rental agreements, rental agreements, leasing agreements.
4. Other types of VOA.

Grouping of current assets:

1. Inventories - raw materials, fuel, semi-finished products, materials, goods, finished products, work-in-progress residues.
2. Other types of assets.

All types of tangible assets of the enterprise are subject to reflection in financial statements on given date with disclosure of the coding on articles. The value expression is formed based on the accepted methods for assessing the MA upon admission and departure.

Note! Do not apply to tangible assets of intangible assets, financial investments long-term/short-term nature, cash resources and equivalents, securities, accounts receivable.

Accounting for tangible assets

Accounting accounting of property objects of the enterprise is carried out by reflecting business transactions on work accounts. The main ones include - accounts from 01 to 26, 40, 41, 45, 29, 44. Inventory accounting is carried out in accordance with PBU 5/01, fixed assets - in accordance with PBU 6/01. The procedure for generating postings and value expression are determined in accordance with Order No. 34n dated July 29, 1998. At the same time, the evaluation rules various kinds material resources regulates in detail clause 23 of the Order:

• For objects received for a fee, the cost is the sum of all actual expenses.
• For objects received free of charge - the property is valued on the basis of market prices at the time of posting.
• For objects manufactured by the company, the cost of issue is taken into account.

Attention! The enterprise has the right to use other methods of assessment, including the method of reservation, if it is provided for by the Legislation of the Russian Federation.

Tangible assets in the balance sheet are reflected in the relevant lines as of the reporting date:

• Page 1140 - material search objects.
• Page 1150 - fixed assets.
• Page 1160 - investments in material values.
• Page 1190 - other types of BOA.
• Page 1210 - goods and materials and stocks.
• Page 1260 - other types of OA.

The main standard entries for accounting for tangible assets:

Hozooperation	Debit	Credit
Equipment purchased for a fee
Highlighted in the value of the fixed asset VAT
Reflected the initial cost of the received equipment
Arrived at the warehouse of the enterprise TMC
Allocated VAT
Depreciation charged on equipment	20, 44, 23, 25, 29, 26
Reflected the costs of upgrading the OS object
The sale of the fixed asset was carried out, the amount of VAT was allocated separately
Reflected write-off of accrued depreciation
Reflected the write-off of the residual value of the sold fixed asset