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IJSTR >> Volume 8 - Issue 7, July 2019 Edition

International Journal of Scientific & Technology Research  
International Journal of Scientific & Technology Research

Website: http://www.ijstr.org

ISSN 2277-8616

Operating Assets: Property, Plant, Equipment And Intangibles

[Full Text]



Azhar Susanto; Meiryani



Operating Assets, Property, Plant, Equipment, Intangibles.



Property, factory buildings and equipment are assets that are expected to provide benefits for more than one year, are used in business, and are not for sale. The intention to use these assets as part of the client's business operations and the expected usefulness of more than one year is an important characteristic that distinguishes these assets from inventory, prepaid expenses, and investments. Non-current assets are often referred to as fixed assets or fixed assets, so that fixed assets are defined as tangible assets that: Owned for use in the production or supply of goods or services, to be leased to other parties, or for administrative purposes; and Expected to be used for more than one period.



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