Fixed Assets

Fixed asset, also known as property, plant, and equipment (PP&E), is a term used in accountancy for assets and property which cannot easily be converted into cash. This can be compared with current assets such as cash or bank accounts, which are described as liquid assets. In most cases, only tangible assets are referred to as fixed.
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resources which the business has acquired with the intention to retain them for use in carrying out its main activities, rather than for re-sale. These may be either tangible (e.g. plant) or intangible (e.g. trademarks).

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B: (Matematika) kekayaan tetap
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