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Fixed asset

Fixed assets (also known as long-lived assets or property, plant and equipment; PP&E) is a term used in accounting for assets and property that may not easily be converted into cash. They are contrasted with current assets, such as cash, bank accounts, and short-term debts receivable. In most cases, only tangible assets are referred to as fixed.

Measurement, Non-current assets & Depreciating a fixed asset

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Explore the main themes, entities and connections around Fixed asset. Start with the topic map, then use the sections below for research and deeper semantic analysis.

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Overview

Non-current assets

Accounting treatment

Depreciating a fixed asset

Advanced semantic analysis

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Map overview Semantic statistics

Fixed asset

Nodes31
Edges30
Triples37
Avg. degree1.94
Density0.064516
Components1

How this topic connects Entity context

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Fixed asset

Top relations

related to Non-current assets · 13
Fixed asset → GAAP, Generally Accepted Accounting Principles, Goodwill, IFRS, In, Instead, Intangible, Investment, Its, Property, Specific, While, XBRL
has treatment · 11
Fixed asset → Also, Doing, IAS, Net, Net Income, Net Revenue, SAS, Standard Accounting Statement, The, To, Under
related to Units of production depreciation · 9
Fixed asset → Finally, For, If, In, Then, This, To, Units, Usage
related to Depreciating a fixed asset · 3
Fixed asset → Depreciation, It, Tax
see also · 1
Fixed asset → Bentley Infrastructure

Important terminology Word statistics

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Important terminology

depreciation assets asset fixed value period production accounting property cost method used also plant equipment units cash term non-current net

Entity relationships Subject–Predicate–Object triples

SubjectPredicateObjectConfidenceSrc
Fixed assethas treatmentThe0.60section
Fixed assethas treatmentTo0.60section
Fixed assethas treatmentNet Income0.60section
Fixed assethas treatmentDoing0.60section
Fixed assethas treatmentNet Revenue0.60section
Fixed assethas treatmentNet0.60section
Fixed assethas treatmentUnder0.60section
Fixed assethas treatmentStandard Accounting Statement0.60section
Fixed assethas treatmentSAS0.60section
Fixed assethas treatmentIAS0.60section
Fixed assethas treatmentAlso0.60section
Fixed assetrelated to Depreciating a fixed assetDepreciation0.60section

Related concept clusters Concept neighborhoods

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    Connections between topic areas Semantic bridges

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    Min side: 3
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