|
A heritage asset is an item that has value because of its contribution to a nation’s society, knowledge and/or culture. They are usually physical assets, but some countries also use the term in relation to intangible social and spiritual inheritance. The term is found in several contexts: * In a formal accounting sense 〔Accounts Standard Board, June 2009, FRS 30 Financial Reporting Standard ‘Heritage Assets’ ISBN 978-1-84798-206-3〕 * In the UK planning process 〔(【引用サイトリンク】title= Draft Heritage Protection Bill’ (2009) )〕 * By museums, artistic and cultural organisations to describe collections in their care. ==Accounting definition== A tangible asset with historical, artistic, scientific, technological, geophysical or environmental qualities that is held and maintained principally for its contribution to knowledge and culture.〔(【引用サイトリンク】title=Financial reporting standard 30: Accounts Standard Board June 2009 30 Financial Reporting Standard )〕 Heritage assets are accounted for as a distinct category because their value is unlikely to be fully reflected in a financial value or price. Many are unique, meaning their value may increase, rather than depreciate, even if the physical condition deteriorates. Also, heritage assets may incur high costs to maintain them and their life might be measured in hundreds of years. Heritage assets are often described as ‘inalienable’, because the holder cannot sell or dispose of them without external consent. These restrictions may be formed in law, for example, trust law relating to a charity’s governing documents. Some argue that inalienability means that assets held in trust are not actually assets of the organisation that holds them.〔(【引用サイトリンク】title=Financial Reporting Of Heritage Assets In Annual Accounts )〕 However, the UK Financial Reporting Council states that inalienable assets meet the definition of an asset because they may be used to generate income (e.g. attracting visitors to a museum) and have service potential. The UK government publishes a list of heritage assets that are tax exempt.〔(【引用サイトリンク】title=Tax exempt heritage assets )〕 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Heritage asset」の詳細全文を読む スポンサード リンク
|