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Financial Terms | |
Long-term assets |
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Definition of Long-term assetsLong-term assetsValue of property, equipment and other capital assets minus the depreciation. This is an
Related Terms:Longer-Term Fixed Assetsassets having a useful life greater than one year but the duration of the 'long term' will vary with the context in which the term is applied. DepreciationA non-cash expense that provides a source of free cash flow. Amount allocated during the Acquisition of assetsA merger or consolidation in which an acquirer purchases the selling firm's assets. AssetsA firm's productive resources. ASSETSAnything of value that a company owns. AssetsThings that the business owns. AssetsItems owned by the company or expenses that have been paid for but have not been used up. ![]() Assets requirementsA common element of a financial plan that describes projected capital spending and the Coefficient of determinationA measure of the goodness of fit of the relationship between the dependent and coefficient of determinationa measure of dispersion that Credit TermsConditions under which credit is extended by a lender to a borrower. Current assetsValue of cash, accounts receivable, inventories, marketable securities and other assets that Current assetsCash, things that will be converted into cash within a year (such as accounts receivable), and inventory. Current assetsAmounts receivable by the business within a period of 12 months, including bank, debtors, inventory and prepayments. current assetsCurrent refers to cash and those assets that will be turned Current AssetsCash and other company assets that can be readily turned into cash within one year. ![]() Deterministic modelsLiability-matching models that assume that the liability payments and the asset cash DisintermediationWithdrawal of funds from a financial institution in order to invest them directly. Euro-medium term note (Euro-MTN)A non-underwritten Euronote issued directly to the market. Euro- Exchange of assetsAcquisition of another company by purchase of its assets in exchange for cash or stock. Financial assetsClaims on real assets. financial assetsClaims to the income generated by real assets. Also called securities. Financial intermediariesInstitutions that provide the market function of matching borrowers and lenders or financial intermediaryFirm that raises money from many small investors and provides financing to businesses or other Financial IntermediaryAny institution, such as a bank, that takes deposits from savers and loans them to borrowers. Financial IntermediationThe process whereby financial intermediaries channel funds from lender/savers to borrower/spenders. Fixed assetsThings that the business owns and are part of the business infrastructure – fixed assets may be ![]() fixed assetsAn informal term that refers to the variety of long-term operating Fixed AssetsLand, buildings, plant, equipment, and other assets acquired for carrying on the business of a company with a life exceeding one year. Normally expressed in financial accounts at cost, less accumulated depreciation. Fixed Assets Turnover RatioA measure of the utilization of a company's fixed assets to Flexible TermOptional periods of time which the conditions of a contract will be carried out. Intangible assetsassets owned by the company that do not possess physical substance; they usually take the form of rights and privileges such as patents, copyrights, and franchises. Intangible fixed assetsNon-physical assets, e.g. customer goodwill or intellectual property (patents and trademarks). Intermarket sectorspread The spread between the interest rate offered in two sectors of the bond market for Intermarket spread swapsAn exchange of one bond for another based on the manager's projection of a IntermediaryAn independent third party that may act as a mediator during negotiations. Intermediate GoodA good used in producing another good. Intermediate-termTypically 1-10 years. IntermediationInvestment through a financial institution. Related: disintermediation. Liquidity theory of the term structureA biased expectations theory that asserts that the implied forward LongOne who has bought a contract(s) to establish a market position and who has not yet closed out this Long bondsBonds with a long current maturity. The "long bond" is the 30-year U.S. government bond. Long bondsBonds with a long current maturity. The "long bond" is the 30-year U.S. government bond. Long coupons1) Bonds or notes with a long current maturity. Long coupons1) Bonds or notes with a long current maturity. Long hedgeThe purchase of a futures contract(s) in anticipation of actual purchases in the cash market. Used Long positionAn options position where a person has executed one or more option trades where the net Long positionOutright ownership of a security or financial instrument. The long positionPurchase of an investment. Long rateThe yield on a zero-coupon Treasury bond. Long runA period of time in which all costs are variable; greater than one year. Long runA period of time in which all costs are variable; greater than one year. Long straddleA straddle in which a long position is taken in both a put and call option. Long-termIn accounting information, one year or greater. Long-term debtAn obligation having a maturity of more than one year from the date it was issued. Also Long-term debtA debt for which payments will be required for a period of more than Long Term DebtLiability due in a year or more. Long-term debt/capitalizationIndicator of financial leverage. Shows long-term debt as a proportion of the Long-term debt ratioThe ratio of long-term debt to total capitalization. Long-term debt to equity ratioA capitalization ratio comparing long-term debt to shareholders' equity. Long-term financial planFinancial plan covering two or more years of future operations. Long-term liabilitiesAmount owed for leases, bond repayment and other items due after 1 year. LONG-TERM LIABILITIESBills that are payable in more than one year, such as a mortgage or bonds. Long-term liabilitiesAmounts owing after more than one year. Medium-term noteA corporate debt instrument that is continuously offered to investors over a period of Net assetsThe difference between total assets on the one hand and current liabilities and noncapitalized longterm Non-reproducible assetsA tangible asset with unique physical properties, like a parcel of land, a mine, or a Other assetsA cluster of accounts that are listed after fixed assets on the balance sheet, Other current assetsValue of non-cash assets, including prepaid expenses and accounts receivable, due Other long term liabilitiesValue of leases, future employee benefits, deferred taxes and other obligations Personal Assetsassets, the title of which are held personally rather than in the name of some other legal entity. predetermined overhead ratean estimated constant charge per unit of activity used to assign overhead cost to production or services of the period; it is calculated by dividing total budgeted annual overhead at a selected level of volume or activity by that selected measure of volume or activity; it is also the standard overhead application rate Preferred Stock Stock that has a claim on assets and dividends of a corporation that are priorto that of common stock. Preferred stock typically does not carry the right to vote. Publicly traded assetsassets that can be traded in a public market, such as the stock market. Quick assetsCurrent assets minus inventories. RATE OF RETURN ON TOTAL ASSETSThe percentage return or profit that management made on each dollar of assets. The formula is: Real assetsIdentifiable assets, such as buildings, equipment, patents, and trademarks, as distinguished from a real assetsassets used to produce goods and services. Realizable Revenue A revenue transaction where assets received in exchange for goods andservices are readily convertible into known amounts of cash or claims to cash. Repayment TermsThe length of time given a borrower by a lender to repay a debt and the frequency of principal payments which the borrower has to meet. Reproducible assetsA tangible asset with physical properties that can be reproduced, such as a building or Residual assetsassets that remain after sufficient assets are dedicated to meet all senior debtholder's claims in full. Return on assets (ROA)Indicator of profitability. Determined by dividing net income for the past 12 months return on assets (ROA)Although there is no single uniform practice for Return on total assetsThe ratio of earnings available to common stockholders to total assets. Return on Total Assets RatioA measure of the percentage return earned on the value of the Short-term financial planA financial plan that covers the coming fiscal year. Short-term investment servicesServices that assist firms in making short-term investments. Short-term solvency ratiosRatios used to judge the adequacy of liquid assets for meeting short-term Short-term tax exemptsShort-term securities issued by states, municipalities, local housing agencies, and Tangible fixed assetsPhysical assets that can be seen and touched, e.g. buildings, machinery, vehicles, computers etc. TermSee term to maturity. TermThis is usually the duration of a loan. termThe period of time during which a financial contract – such as a GIC or a loan – is in force. TermThe time period during which a policy is in force, or the time it takes for a policy to reach maturity. Term bondsOften referred to as bullet-maturity bonds or simply bullet bonds, bonds whose principal is Term DepositAn interest-earning bank deposit that cannot be withdrawn without penalty until a specific time. Term Fed FundsFed Funds sold for a period of time longer than overnight. Term insuranceProvides a death benefit only, no build-up of cash value. 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