Items with a life span of more than a year and do not get used up in the production or provision of a product / service. They can be tangible (eg buildings), intangible (eg trademarks), or financial (eg shares in other businesses).
Items with a life span of more than a year and do not get used up in the production or provision of a product / service. They can be tangible (eg buildings), intangible (eg trademarks), or financial (eg shares in other businesses).