The concept of "asset" has long been used in accounting: it denotes the available property of a commercial organization, which is listed in the accounting documents on a certain date. Assets can be italy whatsapp number list divided according to various criteria. For example, by form they can be tangible, intangible and financial.
The first category includes buildings, equipment, warehouse stocks and other items that have a tangible form and are owned by the company. Examples of intangible assets are intellectual property, licenses, permits, etc. Finally, financial assets are cash in the company's accounts, securities, etc.
It is also important to classify assets into types depending on how they participate in production cycles. According to this feature, assets are distinguished:
Current assets – they are consumed in the course of business activities and usually serve within one production cycle. This group includes raw materials, consumables, finished goods stocks, short-term accounts receivable and financial investments in operational projects.
Non-current (long-term) assets are used repeatedly, and their full use is extended over a long period. Such assets include land, structures, equipment and transport, intangible assets, including the company's reputation, as well as investments designed to implement long-term projects.
Assets can also be divided according to their degree of liquidity into liquid (primarily financial assets) and illiquid.
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