APT Initiatives
APT Business & Economics Resources
Minimising Workloads, Maximising Performance
Established in 1999

Special Items

Fixed assets

Assets of the business which are held for more than one financial period. They are not purchased primarily to be resold, but are held to help generate profits for the business. It is a convention that they are listed in reverse order of liquidity, and this is the reason why buildings and land are listed before equipment. Equipment can more easily and quickly be sold off.

Millstone Lodge, Eaton Upon Tern, Market Drayton, Shropshire, TF9 2BX - Tel : 01952 540877 - Fax : 01952 541230
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