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2. Cost basis - Wikipedia

   en.wikipedia.org/wiki/Cost_basis

   Basis (or cost basis), as used in United States tax law, is the original cost of property, adjusted for factors such as depreciation.When a property is sold, the taxpayer pays/(saves) taxes on a capital gain/(loss) that equals the amount realized on the sale minus the sold property's basis.

3. Revaluation of fixed assets - Wikipedia

   en.wikipedia.org/wiki/Revaluation_of_fixed_assets

   Fixed assets are held by an enterprise for the purpose of producing goods or rendering services, as opposed to being held for resale for the normal course of business. An example, machines, buildings, patents, or licenses can be fixed assets of a business. The purpose of a revaluation is to bring into the books the fair market value of fixed ...

4. Depreciation - Wikipedia

   en.wikipedia.org/wiki/Depreciation

   An asset depreciation at 15% per year over 20 years [1] In accountancy, depreciation refers to two aspects of the same concept: first, an actual reduction in the fair value of an asset, such as the decrease in value of factory equipment each year as it is used and wears, and second, the allocation in accounting statements of the original cost of the assets to periods in which the assets are ...

5. Fixed asset - Wikipedia

   en.wikipedia.org/wiki/Fixed_asset

   Fixed assets are one of two types: Freehold Assets: assets which are purchased with legal right of ownership and used, and; Leasehold Assets: assets used by owner with temporary ownership rights for a particular period of time. A fixed asset can also be defined as an asset not directly sold to a firm's consumers or end-users.

6. Consumption of fixed capital - Wikipedia

   en.wikipedia.org/wiki/Consumption_of_fixed_capital

   Consumption of fixed capital (CFC) is a term used in business accounts, tax assessments and national accounts for depreciation of fixed assets. CFC is used in preference to "depreciation" to emphasize that fixed capital is used up in the process of generating new output, and because unlike depreciation it is not valued at historic cost but at ...

7. How healthy are your finances, really? 4 money questions to ...

   www.aol.com/financial-questions-to-ask-yourself...

   Divide your current assets by your short-term liabilities. There’s no hard-and-fast rule for how high your current ratio should be, but ideally it should be over 1.0 — and the higher, the better.

8. Fixed-asset turnover - Wikipedia

   en.wikipedia.org/wiki/Fixed-asset_turnover

   Fixed-asset turnover is the ratio of sales (on the profit and loss account) to the value of fixed assets (on the balance sheet). It indicates how well the business is ...

9. Fixed investment - Wikipedia

   en.wikipedia.org/wiki/Fixed_investment

   In official statistics, attempts are often made to estimate the value of fixed capital assets in a nation, the value of their depreciation (or consumption of fixed capital) and the value of gross fixed capital formation by sector and type of asset. Fixed assets depreciate over time, due to wear and tear and market obsolescence. At the end of ...