{"id":1567,"date":"2023-09-18T02:34:15","date_gmt":"2023-09-18T02:34:15","guid":{"rendered":"https:\/\/mudabicara.com\/en\/?p=1567"},"modified":"2023-09-18T02:34:50","modified_gmt":"2023-09-18T02:34:50","slug":"what-are-assets-definition-types-and-examples","status":"publish","type":"post","link":"https:\/\/mudabicara.com\/en\/what-are-assets-definition-types-and-examples\/","title":{"rendered":"What are Assets? Definition, Types and Examples"},"content":{"rendered":"<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Have Mudalovers ever heard of the term assets? <\/span><span style=\"vertical-align: inherit;\">Assets are divided into two types, namely fixed assets and current assets. <\/span><span style=\"vertical-align: inherit;\">This asset is very important for entrepreneurs or in a business.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Why are assets important? <\/span><span style=\"vertical-align: inherit;\">So these assets have an important role in the sustainability of a business. <\/span><span style=\"vertical-align: inherit;\">Assets are assets or property of a company which of course without assets, the business process cannot run. <\/span><span style=\"vertical-align: inherit;\">Without assets, this means that the company does not have the capital to restart the business, pay employee wages, procure goods, pay taxes, and other needs needed to support the business.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">These assets have several types which are divided based on their form. <\/span><span style=\"vertical-align: inherit;\">What types of assets are these? <\/span><span style=\"vertical-align: inherit;\">Come on, learn more by reading this <\/span><\/span><a href=\"https:\/\/mudabicara.com\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">mudabicara.com<\/span><\/span><\/a><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"> article !<\/span><\/span><\/p>\n<pre><span style=\"color: #ff0000;\"><strong>Read Also : <\/strong><\/span><span style=\"color: #ff0000;\"><strong><a style=\"color: #ff0000;\" title=\"Permalink to: What is Office Administration? Definition, Function, Goals and Duties\" href=\"https:\/\/mudabicara.com\/en\/what-is-office-administration-definition-function-goals-and-duties\/\" rel=\"bookmark\">What is Office Administration? Definition, Function, Goals and Duties<\/a><\/strong><\/span><\/pre>\n<h2><span id=\"Jenis-Jenis_Aktiva\" class=\"ez-toc-section\"><\/span><b><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Types of Assets<\/span><\/span><\/b><\/h2>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">It has been explained previously that the assets and assets referred to in assets are not only money, but can also be goods such as cash registers or others.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Then machines, money, patents fall into which type of assets? <\/span><span style=\"vertical-align: inherit;\">Read the explanation below to find out the types of assets.<\/span><\/span><\/p>\n<ul>\n<li aria-level=\"1\">\n<h3><span id=\"Aktiva_Lancar_atau_Current_Assets\" class=\"ez-toc-section\"><\/span><b><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Current Assets or Current Assets<\/span><\/span><\/b><\/h3>\n<\/li>\n<\/ul>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">The first type of assets are current assets, namely assets that can be turned into or converted into money within a short period of time. <\/span><span style=\"vertical-align: inherit;\">In general, this disbursement process takes under one year.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">From the disbursement process, it can be said that an asset is an asset that must be available or available at all times for the company. <\/span><span style=\"vertical-align: inherit;\">The following are some examples of types of current assets:<\/span><\/span><\/p>\n<ul>\n<li aria-level=\"1\">\n<h4><span id=\"Kas\" class=\"ez-toc-section\"><\/span><b><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">What\u00a0<\/span><\/span><\/b><\/h4>\n<\/li>\n<\/ul>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Cash is included in the type of current assets because cash is assets that are in the form of money and then stored in a safe place such as a bank account.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">The company can then withdraw the cash at any time as long as the company needs it for the smooth and easy performance of the company.<\/span><\/span><\/p>\n<ul>\n<li aria-level=\"1\">\n<h4><span id=\"Surat-surat_berharga\" class=\"ez-toc-section\"><\/span><b><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Securities<\/span><\/span><\/b><\/h4>\n<\/li>\n<\/ul>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Assets included in securities are assets in the form of shares or bonds and are then purchased by the company. <\/span><span style=\"vertical-align: inherit;\">This type of property can also be liquidated at any time by selling it.<\/span><\/span><\/p>\n<ul>\n<li aria-level=\"1\">\n<h4><span id=\"Piutang_dagang\" class=\"ez-toc-section\"><\/span><b><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Account receivable<\/span><\/span><\/b><\/h4>\n<\/li>\n<\/ul>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Companies that use credit transactions when selling their products or services will usually have accounts receivable. <\/span><span style=\"vertical-align: inherit;\">These trade receivables can be collected by the company and become money. <\/span><span style=\"vertical-align: inherit;\">Apart from offering products with credit, companies can also use them as collateral when they need a loan.<\/span><\/span><\/p>\n<ul>\n<li aria-level=\"1\">\n<h4><span id=\"Piutang_pendapatan\" class=\"ez-toc-section\"><\/span><b><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Revenue receivables<\/span><\/span><\/b><\/h4>\n<\/li>\n<\/ul>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Apart from trade receivables, companies can also have income receivables, namely income from the company that has been previously determined, but has not been paid by the party who is obliged to pay it.<\/span><\/span><\/p>\n<ul>\n<li aria-level=\"1\">\n<h4><span id=\"Piutang_wesel\" class=\"ez-toc-section\"><\/span><b><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Notes receivable<\/span><\/span><\/b><\/h4>\n<\/li>\n<\/ul>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">The next example of current assets is notes receivable, namely letters containing collections from other companies or even certain institutions that have a due date.<\/span><\/span><\/p>\n<ul>\n<li aria-level=\"1\">\n<h4><span id=\"Beban_bayar_di_muka\" class=\"ez-toc-section\"><\/span><b><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Prepaid expenses<\/span><\/span><\/b><\/h4>\n<\/li>\n<\/ul>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">What is prepayment expense? <\/span><span style=\"vertical-align: inherit;\">This asset is an asset belonging to the company in the form of expenses that have been paid at an early date, before the payment period expires.<\/span><\/span><\/p>\n<ul>\n<li aria-level=\"1\">\n<h4><span id=\"Perlengkapan_atau_peralatan\" class=\"ez-toc-section\"><\/span><b><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Supplies or equipment<\/span><\/span><\/b><\/h4>\n<\/li>\n<\/ul>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Equipment is property used by a company in operational activities, such as the production of goods and services offered to customers. <\/span><span style=\"vertical-align: inherit;\">This equipment is generally used and used up only once.<\/span><\/span><\/p>\n<ul>\n<li aria-level=\"1\">\n<h4><span id=\"Stok_barang_dagang\" class=\"ez-toc-section\"><\/span><b><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Merchandise stock<\/span><\/span><\/b><\/h4>\n<\/li>\n<\/ul>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Merchandise stock is an asset in the form of merchandise purchased and stored for a certain period of time. <\/span><span style=\"vertical-align: inherit;\">Then, these goods are resold in the following period.<\/span><\/span><\/p>\n<ul>\n<li aria-level=\"1\">\n<h3><span id=\"Investasi_Jangka_Panjang_atau_Long_Term_Investment\" class=\"ez-toc-section\"><\/span><b><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Long Term Investment or Long Term Investment<\/span><\/span><\/b><\/h3>\n<\/li>\n<\/ul>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Assets can also be used as assets in the long term. <\/span><span style=\"vertical-align: inherit;\">For example, a company can buy shares of another company. <\/span><span style=\"vertical-align: inherit;\">By using this type of asset, the company aims to obtain high profits in the future.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">However, to achieve these profits, companies must be patient and wait. <\/span><span style=\"vertical-align: inherit;\">Apart from that, this investment is also included in the high risk, high return category, so companies need to choose the right investment in order to achieve the expected profits.<\/span><\/span><\/p>\n<ul>\n<li aria-level=\"1\">\n<h3><span id=\"Aktiva_Tetap_atau_Fixed_Assets\" class=\"ez-toc-section\"><\/span><b><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Fixed Assets or Fixed Assets<\/span><\/span><\/b><\/h3>\n<\/li>\n<\/ul>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">According to the Indonesian Accountants Association, this asset is a type of tangible asset that is owned for use in the production or provision of goods or services to be rented to other parties, or for administrative purposes and is expected to be used for more than one period.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">According to Lukas Atmaja, manufacturing companies tend to have quite high amounts of fixed assets compared to other service companies. <\/span><span style=\"vertical-align: inherit;\">This is because manufacturing companies have many machines to support company activities, land and buildings.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Meanwhile, companies operating in the service sector, such as banking, tend to have a higher amount of current assets than fixed assets. <\/span><span style=\"vertical-align: inherit;\">This is because their products are cash, securities and deposits which require fast liquidity.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">So, it can be said that fixed assets are a type of asset that has a useful life of more than one year, is not intended for sale, and is used in company operations.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Examples include machines, buildings, land, office equipment, etc. <\/span><span style=\"vertical-align: inherit;\">Apart from these two types of assets, there are also intangible fixed assets and long-term investments.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Tangible fixed assets are a type of asset that can be seen, its shape can be measured and can be touched by someone. <\/span><span style=\"vertical-align: inherit;\">Assets included in tangible fixed assets are machines. <\/span><span style=\"vertical-align: inherit;\">buildings, office equipment and others.<\/span><\/span><\/p>\n<ul>\n<li aria-level=\"1\">\n<h3><span id=\"Aktiva_Tetap_Tidak_Berwujud_atau_Intangible_Fixed_Assets\" class=\"ez-toc-section\"><\/span><b><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Intangible Fixed Assets or Intangible Fixed Assets<\/span><\/span><\/b><\/h3>\n<\/li>\n<\/ul>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Intangible fixed assets are a type of fixed asset that does not have a visible physical form, but has significant value for the company. <\/span><span style=\"vertical-align: inherit;\">Even though they are intangible, these assets can still provide financial benefits to the company because they can be monetized.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Some examples of intangible fixed assets include the following:<\/span><\/span><\/p>\n<ul>\n<li aria-level=\"1\">\n<h4><span id=\"Goodwill\" class=\"ez-toc-section\"><\/span><b>Goodwill<\/b><\/h4>\n<\/li>\n<\/ul>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Goodwill is the added value that a company has because it has achieved certain performance or has features that differentiate it from other companies.<\/span><\/span><\/p>\n<ul>\n<li aria-level=\"1\">\n<h4><span id=\"Hak_cipta\" class=\"ez-toc-section\"><\/span><b><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Copyright<\/span><\/span><\/b><\/h4>\n<\/li>\n<\/ul>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Copyright is a right obtained by a company when it produces a product. <\/span><span style=\"vertical-align: inherit;\">When the company sells the product, the company will receive payment for the copyright that has been purchased.<\/span><\/span><\/p>\n<ul>\n<li aria-level=\"1\">\n<h4><span id=\"Hak_paten\" class=\"ez-toc-section\"><\/span><b><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Patent<\/span><\/span><\/b><\/h4>\n<\/li>\n<\/ul>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Patents are rights granted to companies for their inventions in a particular field. <\/span><span style=\"vertical-align: inherit;\">The company will also receive payments when other companies use the invention.<\/span><\/span><\/p>\n<ul>\n<li aria-level=\"1\">\n<h4><span id=\"Hak_sewa\" class=\"ez-toc-section\"><\/span><b><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Rental rights\u00a0<\/span><\/span><\/b><\/h4>\n<\/li>\n<\/ul>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Rental rights are rights given to a company to use fixed assets owned by another party for a certain period of time in accordance with the agreement.<\/span><\/span><\/p>\n<ul>\n<li aria-level=\"1\">\n<h4><span id=\"Franchise\" class=\"ez-toc-section\"><\/span><b>Franchise<\/b><\/h4>\n<\/li>\n<\/ul>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">A franchise is a right given to a company when its products are purchased by another company or individual, and the company will receive payment in return. <\/span><span style=\"vertical-align: inherit;\">However, companies also have a responsibility to help other parties build businesses similar to theirs.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">So, at this point, do <\/span><\/span><em><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Mudalovers<\/span><\/span><\/em><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"> understand the explanation of assets? <\/span><span style=\"vertical-align: inherit;\">Furthermore, <\/span><em><span style=\"vertical-align: inherit;\">Mudalovers<\/span><\/em><span style=\"vertical-align: inherit;\"> can read the book <\/span><b><span style=\"vertical-align: inherit;\">Accounting Assets = Debt + Capital.\u00a0<\/span><\/b><span style=\"vertical-align: inherit;\"> In this book, <\/span><em><span style=\"vertical-align: inherit;\">Mudajual<\/span><\/em><span style=\"vertical-align: inherit;\"> will learn about the characteristics of accounting and companies.<\/span><\/span> <b><\/b><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Apart from that, material will also be presented about financial reports, what activities occur in the accounting cycle such as recording, adjustments and others. <\/span><span style=\"vertical-align: inherit;\">Interested in starting to learn? <\/span><span style=\"vertical-align: inherit;\">Read only at <\/span><\/span><a href=\"https:\/\/mudabicara.com\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">mudabicara.com<\/span><\/span><\/a><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"> !<\/span><\/span><\/p>\n<pre><strong><span style=\"color: #ff0000;\">Read Also :\u00a0<a style=\"color: #ff0000;\" title=\"Permalink to: What is Public Administration? Definition, Nature, Scope, Function, Objectives and Theory\" href=\"https:\/\/mudabicara.com\/en\/what-is-public-administration-definition-nature-scope-function-objectives-and-theory\/\" rel=\"bookmark\">What is Public Administration? Definition, Nature, Scope, Function, Objectives and Theory<\/a><\/span><\/strong><\/pre>\n<h2><span id=\"Pengertian_Aktiva\" class=\"ez-toc-section\"><\/span><b><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Definition of Assets\u00a0<\/span><\/span><\/b><\/h2>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Before discussing types of assets, <\/span><em><span style=\"vertical-align: inherit;\">Mudalovers<\/span><\/em><span style=\"vertical-align: inherit;\"> must of course know the definition of assets first. <\/span><span style=\"vertical-align: inherit;\">What is meant by assets?<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">The definition of assets is the various types of wealth or assets owned by a company. <\/span><span style=\"vertical-align: inherit;\">This wealth could have existed since the company was first built or be the result of business being carried out by the company at a certain time period. <\/span><span style=\"vertical-align: inherit;\">These assets or wealth can be calculated or valued using money.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">In business, the assets in question can include machines, cash, inventory and property. <\/span><span style=\"vertical-align: inherit;\">Meanwhile, intangible assets include royalties, patents and intellectual property which are recorded on the financial balance sheet.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">According to the Big Indonesian Dictionary (KBBI), the definition of assets is assets, whether in the form of money or other objects that can be valued using money or tangible intangibles such as patents.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Meanwhile, assets is a term commonly used to create financial reports. <\/span><span style=\"vertical-align: inherit;\">An entrepreneur must be familiar with the term for these assets.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Because entrepreneurs will often deal with financial reports. <\/span><span style=\"vertical-align: inherit;\">It is also said that a good company is a company that is able to manage its assets well.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">This can of course be seen from how the company manages its assets, so that these assets and assets will be able to produce optimal profits for the company.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">So, an asset can be concluded as an asset that is not only stored, but the company will make the asset &#8216;work&#8217; for the sustainability of the company.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">However, managing these assets also requires careful calculations. <\/span><span style=\"vertical-align: inherit;\">Because if it is wrong, the company could be threatened with losing its wealth or assets.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">For this reason, a company&#8217;s finances can be said to be good or bad based on the company&#8217;s assets. <\/span><span style=\"vertical-align: inherit;\">Because of this, the company will try to maintain asset availability properly.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">In general, these assets are divided into four types, including current assets, fixed assets, long-term investments and intangible fixed assets.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">From the explanation above, do <\/span><\/span><em><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Mudalovers<\/span><\/span><\/em><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"> understand what assets are? <\/span><span style=\"vertical-align: inherit;\">These assets will usually be calculated or analyzed by an accountant, therefore assets are discussed in accounting material.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Do you want to become an accountant or start learning to calculate <\/span><\/span><em><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Mudalovers&#8217;<\/span><\/span><\/em><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"> property and business assets ? <\/span><span style=\"vertical-align: inherit;\">Study the material in the book <\/span><\/span><b><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Accounting for Assets, Debt &amp; Capital Ed 2.\u00a0<\/span><\/span><\/b><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"> In this book, <\/span><em><span style=\"vertical-align: inherit;\">Mudalovers<\/span><\/em><span style=\"vertical-align: inherit;\"> will learn about asset, liability and capital items.<\/span><\/span><\/p>\n<h2><span id=\"Sifat-sifat_dari_Aktiva\" class=\"ez-toc-section\"><\/span><b><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Properties of Assets<\/span><\/span><\/b><\/h2>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">From the four types of assets and their definitions, can <\/span><em><span style=\"vertical-align: inherit;\">Mudalovers<\/span><\/em><span style=\"vertical-align: inherit;\"> conclude what characteristics assets have? <\/span><span style=\"vertical-align: inherit;\">One of the characteristics of assets is that they have physical and non-physical forms such as intangible fixed assets. There are also other characteristics of assets, namely as follows:<\/span><\/span><\/p>\n<ul>\n<li aria-level=\"1\">\n<h3><span id=\"Bentuk_Fisik_dan_Non-Fisik_Aktiva\" class=\"ez-toc-section\"><\/span><b><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Physical and Non-Physical Forms of Assets<\/span><\/span><\/b><\/h3>\n<\/li>\n<\/ul>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Assets have physical and non-physical properties. <\/span><span style=\"vertical-align: inherit;\">Physical assets include assets that can be seen and felt, such as machinery, labor, inventory, property, cash, and so on.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">On the other hand, assets with a non-physical nature refer to intangible ownership, examples of which are patents, intellectual property, royalties, and others.<\/span><\/span><\/p>\n<ul>\n<li aria-level=\"1\">\n<h3><span id=\"Diperoleh_Melalui_Kegiatan_atau_Transaksi_Ekonomi_pada_Masa_Lampau\" class=\"ez-toc-section\"><\/span><b><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Obtained Through Economic Activities or Transactions in the Past<\/span><\/span><\/b><\/h3>\n<\/li>\n<\/ul>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Assets are resources obtained from economic activities that occurred in the past. <\/span><span style=\"vertical-align: inherit;\">Every economic transaction carried out by the company in the past will affect its current situation, including accumulated assets. <\/span><span style=\"vertical-align: inherit;\">Additional assets generally occur through obtaining profits, grants, and other factors.<\/span><\/span><\/p>\n<ul>\n<li aria-level=\"1\">\n<h3><span id=\"Dimiliki_atau_Dikuasai_oleh_Perusahaan_maupun_Organisasi\" class=\"ez-toc-section\"><\/span><b><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Owned or Controlled by a Company or Organization<\/span><\/span><\/b><\/h3>\n<\/li>\n<\/ul>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Another characteristic of assets is ownership or control by a company in order to produce higher value.<\/span><\/span><\/p>\n<ul>\n<li aria-level=\"1\">\n<h3><span id=\"Memberikan_Manfaat_di_Masa_Depan\" class=\"ez-toc-section\"><\/span><b><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Provides Benefits in the Future<\/span><\/span><\/b><\/h3>\n<\/li>\n<\/ul>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Furthermore, one of the characteristics of assets is that they provide benefits in the future. <\/span><span style=\"vertical-align: inherit;\">Assets must have productive properties that can increase cash flow and reduce debt.<\/span><\/span><\/p>\n<ul>\n<li aria-level=\"1\">\n<h3><span id=\"Dapat_Dipinjamkan\" class=\"ez-toc-section\"><\/span><b><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Loanable<\/span><\/span><\/b><\/h3>\n<\/li>\n<\/ul>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Lastly, the nature of assets is their ability to be lent to other parties. <\/span><span style=\"vertical-align: inherit;\">These assets can be transferred to another company or entity without changing the ownership status of the owner company.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">However, assets obtained through loans will be recorded in the balance sheet as assets and liabilities.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Management accounting has a role as a method of financial analysis that can link financial information with activities that occur in management&#8217;s physical activities, so that a picture of intensity will emerge.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">This is necessary, so that the company does not lose assets due to losses that may be experienced in the future.<\/span><\/span><\/p>\n<pre><span style=\"color: #ff0000;\"><strong>Read Also :\u00a0<a style=\"color: #ff0000;\" title=\"Permalink to: What is Quick Ratio? Definition, Formula and Advantages\" href=\"https:\/\/mudabicara.com\/en\/what-is-quick-ratio-definition-formula-and-advantages\/\" rel=\"bookmark\">What is Quick Ratio? Definition, Formula and Advantages<\/a><\/strong><\/span><\/pre>\n<h2><span id=\"Contoh_dari_Aktiva\" class=\"ez-toc-section\"><\/span><b><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Examples of Assets\u00a0<\/span><\/span><\/b><\/h2>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">If <\/span><em><span style=\"vertical-align: inherit;\">Mudalovers<\/span><\/em><span style=\"vertical-align: inherit;\"> listened carefully from the beginning of the article, then of course <\/span><em><span style=\"vertical-align: inherit;\">Mudalovers<\/span><\/em><span style=\"vertical-align: inherit;\"> already knows several examples of assets, right? <\/span><span style=\"vertical-align: inherit;\">One of them is the machines used in factories.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Why is a machine an asset? <\/span><span style=\"vertical-align: inherit;\">Because machines are assets that will help the production process of goods to be sold. <\/span><span style=\"vertical-align: inherit;\">If a machine stops, employees or the company also need additional people to replace the work of the machine.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Not only that, machines that stop working can also hamper the production process, causing losses for the company. <\/span><span style=\"vertical-align: inherit;\">Apart from machines, what are other examples of assets?<\/span><\/span><\/p>\n<ol>\n<li><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Trade receivables: Trade receivables are payment bills that must be received by the company due to non-cash sales of goods.<\/span><\/span><\/li>\n<li><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Securities: Securities can be bonds or company shares. <\/span><span style=\"vertical-align: inherit;\">The company has the ability to sell it if necessary for the company&#8217;s interests. <\/span><span style=\"vertical-align: inherit;\">The advantage of these securities is their ability to be traded again, like shares, or cashed out if they are deposits.<\/span><\/span><\/li>\n<li><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Revenue receivable: Revenue receivable is revenue that should have been received by the company, but cash payment has not been received.<\/span><\/span><\/li>\n<li><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Prepaid Expenses: Payments made in advance for certain expenses, but not yet recognized as a liability in that period.<\/span><\/span><\/li>\n<li><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Equipment: All equipment that is used to run a business and has the property of being used up.<\/span><\/span><\/li>\n<li><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Merchandise Inventory: Goods purchased for the purpose of resale in the hope of making a profit.<\/span><\/span><\/li>\n<\/ol>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Thus the discussion regarding the types of assets which are divided into four. <\/span><span style=\"vertical-align: inherit;\">Want to learn about accounting and become an expert accountant? <\/span><span style=\"vertical-align: inherit;\">Don&#8217;t forget to read regularly and practice using quality accounting books!<\/span><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Have Mudalovers ever heard of the term assets? Assets are divided into <a class=\"read-more\" href=\"https:\/\/mudabicara.com\/en\/what-are-assets-definition-types-and-examples\/\" title=\"What are Assets? Definition, Types and Examples\" itemprop=\"url\"><\/a><\/p>\n","protected":false},"author":2,"featured_media":1569,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7],"tags":[449,343,144,283,28,38,284],"class_list":{"0":"post-1567","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-economic","8":"tag-accountancy","9":"tag-accountant","10":"tag-accounting","11":"tag-accounting-profession","12":"tag-education","13":"tag-university","14":"tag-worker"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>What are Assets? 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