What are the enterprise assets?

Enterprise assets include tangible assets and intangible assets.

tangible assets are assets in the form of concrete material products, including production tangible assets and non-production tangible assets. Production tangible assets refer to assets created by production activities, while non-production tangible assets refer to assets obtained by natural provision without production.

Intangible Assets refer to identifiable non-monetary assets that have no physical form and are owned or controlled by enterprises. Intangible assets can be divided into broad sense and narrow sense. In broad sense, intangible assets include monetary funds, accounts receivable, financial assets, long-term equity investment, patent rights, trademark rights, etc. Because they have no material entities, they are manifested as some legal rights or technologies.

extended information

assets refer to economic resources that can be measured in money and are owned or controlled by an enterprise, including all kinds of property, creditor's rights and other rights. According to different standards, the assets of enterprises have many different classifications.

according to liquidity, assets can be divided into current assets and non-current assets. Current assets refer to cash and assets that can be reasonably expected to be realized, sold or consumed within a business cycle of one year or more, mainly including monetary funds, short-term investments, receivables and prepayments, inventories, prepaid expenses and other items.

Non-current assets, also known as long-term assets, refer to assets that an enterprise intends to use for a long time in production and operation or hold for a certain purpose, including long-term investments (which are not intended to be realized within one year, including long-term debt investments, long-term equity investments and other long-term investments), fixed assets, intangible assets and other assets (such as long-term deferred expenses).

assets are divided into current assets, fixed assets, long-term assets, intangible assets, deferred assets, biological assets and other assets according to their liquidity.

Resources: Baidu Encyclopedia-Enterprise Assets