What are the characteristics of assets?

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1. The expected economic benefits of assets refer to the potential of assets to directly or indirectly cause capital or cash equivalents to flow into the enterprise. This potential can come from the daily production and operation activities of enterprises, but also from non-daily activities; This economic benefit can be cash or cash equivalent, or can be converted into cash or cash equivalent, or reduce the outflow of cash or cash equivalent. If a project is not expected to bring economic benefits to the enterprise, it cannot be recognized as an asset of the enterprise. Projects that have been recognized as assets in the early stage can no longer be recognized as assets of the enterprise if they can no longer bring economic benefits to the enterprise. 2. Assets should be resources owned or controlled by enterprises. As a resource, assets should be owned or controlled by enterprises. Specifically, an enterprise enjoys the ownership of a resource, or although it does not enjoy the ownership of a resource, the resource can be controlled by the enterprise. Usually, when judging whether assets exist, ownership is the primary consideration, but in some cases, although some assets are not owned by enterprises,

Property; property; assets

That is, enterprises do not enjoy ownership, but control these assets, which also shows that enterprises can obtain economic benefits from these assets. 3. Assets are formed by past transactions or events of the enterprise. Only past transactions or events can generate assets, and enterprises expect future transactions or events not to form assets. Assets should be formed by past transactions or events of the enterprise. Past transactions or events include purchase, production, construction or other transactions or events. Only past transactions or events can generate assets, and enterprises expect future transactions or events not to form assets. For example, an enterprise has the will or plan to purchase inventory, but the purchase behavior has not yet occurred, so it does not meet the definition of assets and cannot confirm inventory assets. [5]4. Assets must be able to be measured by money.

If in doubt, please consult the public education enterprises in China.