sermaye kıymetleri

listen to the pronunciation of sermaye kıymetleri
التركية - الإنجليزية
capital assets
Assets of a permanent nature used to produce income, such as machinery, buildings, equipment, land, etc Must be distinguished from inventory A machine which makes pencils, for example, would be a capital asset to a pencil manufacturer, but inventory to the company whose business is to sell such machines
أصول رأسمالي
Assets with expected useful lives of more than one year (or normal operating cycle, if longer) that are used in the business and are not intended for resale
Assets, including investments not held for sale, conversion or consumption in the ordinary course of business
Capital assets consist of property, plant, and equipment, intangible properties, and natural resources that are held for use in the operation of the business and not intended for sale to customers (See Refer to page 349)
Tangible or intangible assets used in agency operations that have initial estimated useful lives beyond a single year and an initial cost (inclusive of ancillary charges) of at least $5,000
Assets of significant value and having a useful life of several years Capital assets are also called fixed assets
Non-consummable fixed assets that yield income or reduces expenses
Assets purchased for use over long periods of time, such as land and buildings, rather than for resale and can be fixed assets consisting of tangible assets such as plants and equipment and intangible assets, such as patents
Assets comprising property, plant and equipment and intangible properties that have economic lives extending beyond the accounting period Such assets are available for use, may require operating and maintenance expenditures and may need to be replaced in the near future They include assets such as equipment, buildings, land, roads, sewage collection systems and water distribution systems
Depreciable property, plant, equipment, and software developed, manufactured, transferred or acquired at a specific point in time for a determined cost of $100,000 or more; are used over some period (useful life), the length of which is to be two years or greater; and generally, become economically worthless (except for residual value) at the end of their estimated useful lives
A collective term for all Fixed Assets of a business, including vehicles, furniture & fixtures, land, buildings and machinery
Generally, everything you own for personal purposes or investment is a capital asset This includes your home, personal car, or stocks and bonds It does not include inventory or depreciable property
Land, buildings, plant, equipment and other assets acquired for carrying on the business of a company with a life exceeding one year Assets are normally expressed in financial accounts as cost minus accumulated depreciation
(Immobilisations) - Assets, whether tangible or intangible that are durable in nature and have a useful or economic life that extends beyond one year Such tangible and intangible assets are material in value and include land, buildings, engineering structures and works (such as canals, harbours and roads), machinery, furnishings, equipment, vessels, vehicles, and software Capital assets are either owned or acquired through purchase Also included are capital assets, leases or rental agreements that transfer the rights and obligations of ownership to the Crown For real property, the asset includes any right, interest or benefit in land, and includes mines, minerals and improvements on, above or below the surface of the land Capital assets exclude inventories consisting of physical assets that are either held for issue or whose economic benefit is consumed over a short period of time after they are brought into use, as well as spare parts and consumable items
an item purchased for internal use rather than resale
are property, plant, and equipment that have useful lives over many years They may require maintenance and include such things as equipment, buildings, land, roads, sewage collection, and water distribution systems
machines, buildings, and other property belonging to a company
sermaye kıymetleri
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