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Fixed assets.

A a building is one example.

B spreading costs over time

User Lukewarm
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A a building is one example!
User Dan Dinu
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Answer:

A a building is one example

Step-by-step explanation:

Assets are items that have value and is used by a business to generate profit.

There are two types of assets: the current assets and fixed assets.

Current assets are those that can be used or consumed within a year. They include cash, accounts receivable, marketable securities, and prepaid expenses.

Fixed assets are assets that are used by a business for a long period of time.

They can be tangible such as buildings, equipment, and land.

They can also be intangible for example copyright, patents, and trademarks.

In this instance a building is an example of a fixed asset.