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In financial accounting, an asset is an economic resource. Anything tangible or intangible that can be owned or controlled to produce value and that is held to have positive economic value is considered an asset. Simply stated, assets represent value of ownership that can be converted into cash (although cash itself is also considered an asset). The balance sheet of a firm records the monetary〔J. G. Siegel, N. Dauber & J. K. Shim, ''The Vest Pocket CPA'', Wiley, 2005. There are different methods of assessing the monetary value of the assets recorded on the Balance Sheet. In some cases, the ''Historical Cost'' is used; such that the value of the asset when it was bought in the past is used as the monetary value. In other instances, the present fair market value of the asset is used to determine the value shown on the balance sheet. 〕 value of the assets owned by the firm. It is money and other valuables belonging to an individual or business.〔 Two major asset classes are tangible assets and intangible assets. Tangible assets contain various subclasses, including current assets and fixed assets.〔J. Downes, J. E. Goodman, ''Dictionary of Finance & Investment Terms'', Barron's Financial Guides, 2003〕 Current assets include inventory, while fixed assets include such items as buildings and equipment.〔J. Downes, J. E. Goodman, ''Dictionary of Finance & Investment Terms'', Barron's Financial Guides, 2003; and J. G. Siegel, N. Dauber & J. K. Shim, ''The Vest Pocket CPA'', Wiley, 2005.〕Intangible assets are nonphysical resources and rights that have a value to the firm because they give the firm some kind of advantage in the market place. Examples of intangible assets are goodwill, copyrights, trademarks, patents and computer programs,〔 and financial assets, including such items as accounts receivable, bonds and stocks. ==Formal definition== An asset is a resource controlled by the entity as a result of past events and from which future economic benefits are expected to flow to the entity (Framework Par 49a). 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「asset」の詳細全文を読む スポンサード リンク
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